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   "value": "1. <span class=\"_ _7\"> </span>Naturaleza, actividades y <span class=\"_ _6\"></span>composici\u00f3n del <span class=\"_ _6\"></span>Grupo  <span class=\"_ _8\"> </span>Faes <span class=\"_ _9\"></span>Farma, <span class=\"_ _9\"></span>S.A. <span class=\"_ _2\"></span>(en <span class=\"_ _9\"></span>adelante <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>So<span class=\"_ _6\"></span>ciedad <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>l<span class=\"_ _6\"></span>a <span class=\"_ _9\"></span>Sociedad <span class=\"_ _9\"></span>do<span class=\"_ _6\"></span>minante) <span class=\"_ _9\"></span>tiene <span class=\"_ _9\"></span>por<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>objeto <span class=\"_ _9\"></span>so<span class=\"_ _6\"></span>cial <span class=\"_ _9\"></span>la<span class=\"_ _6\"></span> fabricaci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>venta <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>toda <span class=\"_ _a\"></span>clase <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>producto<span class=\"_ _6\"></span>s <span class=\"_ _a\"></span>qu\u00edmicos, <span class=\"_ _a\"></span>productos <span class=\"_ _a\"></span>farmac\u00e9uticos, <span class=\"_ _a\"></span>producto<span class=\"_ _6\"></span>s alimenticios, <span class=\"_ _c\"> </span>cosm\u00e9ticos, <span class=\"_ _b\"> </span>diet\u00e9ticos <span class=\"_ _c\"> </span>y <span class=\"_ _d\"> </span>plantas <span class=\"_ _c\"> </span>medicinales, <span class=\"_ _c\"> </span>as\u00ed <span class=\"_ _c\"> </span>como <span class=\"_ _c\"> </span>t<span class=\"_ _2\"></span>ambi\u00e9n <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>adquisici\u00f3n, compra, <span class=\"_ _e\"> </span>enajenaci\u00f3n, <span class=\"_ _e\"> </span>inv<span class=\"_ _6\"></span>ersi\u00f3n, <span class=\"_ _e\"> </span>tenencia, <span class=\"_ _e\"> </span>disfrute, <span class=\"_ _e\"> </span>adminis<span class=\"_ _6\"></span>traci\u00f3n, <span class=\"_ _e\"> </span>gesti\u00f3n, <span class=\"_ _e\"> </span>negociac<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _e\"> </span>y arrendamiento de sociedades, de <span class=\"_ _2\"></span>valores mobiliarios e i<span class=\"_ _2\"></span>nmuebles, patentes, marcas y <span class=\"_ _2\"></span>registros y participaciones <span class=\"_ _6\"></span>sociales.  <span class=\"_ _8\"> </span>La <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>fue <span class=\"_ _6\"></span>cons<span class=\"_ _6\"></span>tituida <span class=\"_ _6\"></span>mediante <span class=\"_ _6\"></span>esc<span class=\"_ _6\"></span>ritura <span class=\"_ _6\"></span>p\u00fablica <span class=\"_ _f\"></span>otorgada <span class=\"_ _6\"></span>en <span class=\"_ _f\"></span>Bilbao <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>29 <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>julio de <span class=\"_ _f\"></span>1933, con <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>nombre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>F\u00e1brica <span class=\"_ _2\"></span>Espa\u00f1ola <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Productos <span class=\"_ _2\"></span>Qu\u00edmicos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>Farmac\u00e9uti<span class=\"_ _6\"></span>cos, <span class=\"_ _2\"></span>S.A. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>6 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>j<span class=\"_ _2\"></span>ulio de <span class=\"_ _2\"></span>2001 <span class=\"_ _2\"></span>adquiere<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>denominaci\u00f3n<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>actual, estando <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>sede social, <span class=\"_ _2\"></span>oficinas <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>f\u00e1brica en <span class=\"_ _2\"></span>Avenida<span class=\"_ _6\"></span> Autonom\u00eda, 10, Le<span class=\"_ _6\"></span>ioa (Vizcaya, E<span class=\"_ _6\"></span>spa\u00f1a).  <span class=\"_ _8\"> </span>Faes <span class=\"_ _6\"></span>Farma,<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>S.A. <span class=\"_ _f\"></span>es <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>sociedad <span class=\"_ _f\"></span>dominante <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _f\"></span>Grupo <span class=\"_ _6\"></span>formado <span class=\"_ _f\"></span>por <span class=\"_ _f\"></span>las <span class=\"_ _6\"></span>sociedades <span class=\"_ _f\"></span>dependientes<span class=\"_ _6\"></span> que se relacionan<span class=\"_ _6\"></span> en el Ane<span class=\"_ _6\"></span>xo adjunto. Faes F<span class=\"_ _6\"></span>arma, S.<span class=\"_ _6\"></span>A. y sociedades d<span class=\"_ _6\"></span>ependientes (<span class=\"_ _6\"></span>en adelante el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>Faes <span class=\"_ _2\"></span>Farma <span class=\"_ _2\"></span>o <span class=\"_ _9\"></span>e<span class=\"_ _6\"></span>l <span class=\"_ _2\"></span>Grupo) <span class=\"_ _2\"></span>tienen <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>actividades <span class=\"_ _2\"></span>principale<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>fabricaci\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>venta <span class=\"_ _2\"></span>de productos <span class=\"_ _b\"> </span>farmac\u00e9uticos, <span class=\"_ _b\"> </span>as\u00ed <span class=\"_ _c\"> </span>como <span class=\"_ _c\"> </span>la <span class=\"_ _b\"> </span>fabricaci\u00f3n <span class=\"_ _c\"> </span>y <span class=\"_ _b\"> </span>venta <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>productos <span class=\"_ _b\"> </span>de <span class=\"_ _d\"> </span>nutric<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>salud<span class=\"_ _6\"></span> animal. <span class=\"_ _2\"></span>Todas <span class=\"_ _2\"></span>las <span class=\"_ _9\"></span>s<span class=\"_ _6\"></span>ociedades <span class=\"_ _2\"></span>dependientes <span class=\"_ _2\"></span>consolidan<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>por <span class=\"_ _9\"></span>el m<span class=\"_ _2\"></span>\u00e9todo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>integraci\u00f3n <span class=\"_ _2\"></span>global, <span class=\"_ _2\"></span>por poseer en todos lo<span class=\"_ _6\"></span>s casos una pa<span class=\"_ _6\"></span>rticipaci\u00f3n mayoritaria o el<span class=\"_ _6\"></span> control de la Soci<span class=\"_ _6\"></span>edad.  <span class=\"_ _8\"> </span>La Sociedad tiene <span class=\"_ _6\"></span>sus acciones ad<span class=\"_ _6\"></span>mitidas a cotizac<span class=\"_ _6\"></span>i\u00f3n en el mercado co<span class=\"_ _6\"></span>ntinuo espa\u00f1ol.  <span class=\"_ _8\"> </span>En <span class=\"_ _c\"> </span>relaci\u00f3n <span class=\"_ _d\"> </span>con <span class=\"_ _c\"> </span>l<span class=\"_ _2\"></span>os <span class=\"_ _c\"> </span>requerimientos <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>ESMA <span class=\"_ _c\"> </span>para <span class=\"_ _c\"> </span>el <span class=\"_ _d\"> </span>Formato <span class=\"_ _c\"> </span>Electr\u00f3nico <span class=\"_ _c\"> </span>\u00danico <span class=\"_ _d\"> </span>Europeo, procedemos a enu<span class=\"_ _6\"></span>merar los anexo<span class=\"_ _6\"></span>s fundamentales d<span class=\"_ _6\"></span>e la siguiente fo<span class=\"_ _6\"></span>rma: Nombre de la ent<span class=\"_ _6\"></span>idad:  Faes Far<span class=\"_ _6\"></span>ma, S.A.  <span class=\"_ _8\"> </span>Domicilio de la en<span class=\"_ _6\"></span>tidad: Vizcaya,<span class=\"_ _6\"></span> Espa\u00f1a  <span class=\"_ _8\"> </span>Forma jur\u00eddica de <span class=\"_ _6\"></span>la entidad: S.A.  <span class=\"_ _8\"> </span>Pa\u00eds de constituci<span class=\"_ _6\"></span>\u00f3n: Espa\u00f1a  <span class=\"_ _8\"> </span>Direcci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>sede <span class=\"_ _f\"></span>s<span class=\"_ _6\"></span>ocial <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>entidad<span class=\"_ _6\"></span>: <span class=\"_ _f\"></span>Avenida <span class=\"_ _f\"></span>Autonom\u00eda, <span class=\"_ _f\"></span>1<span class=\"_ _6\"></span>0, <span class=\"_ _f\"></span>Leioa <span class=\"_ _f\"></span>(Vizcaya, <span class=\"_ _10\"></span>Espa\u00f1a) <span class=\"_ _f\"></span>48940 Centro principa<span class=\"_ _6\"></span>l de actividad: Aven<span class=\"_ _6\"></span>ida Autonom\u00eda, 10,<span class=\"_ _6\"></span> Leioa (Vizcaya, Esp<span class=\"_ _6\"></span>a\u00f1a) 48940 Descripci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _9\"></span>naturaleza <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _11\"></span>operaciones <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>entidad <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>sus <span class=\"_ _9\"></span>actividades <span class=\"_ _11\"></span>principales: fabricaci\u00f3n y venta de prod<span class=\"_ _6\"></span>uctos farmac\u00e9uticos, as\u00ed como la fabricaci\u00f3n<span class=\"_ _6\"></span> y venta de productos de nutrici\u00f3n y salud an<span class=\"_ _6\"></span>imal. Nombre de la dom<span class=\"_ _6\"></span>inante: Faes Fa<span class=\"_ _6\"></span>rma, S.A. Nombre de la dom<span class=\"_ _6\"></span>inante \u00faltima del g<span class=\"_ _6\"></span>rupo: Faes Far<span class=\"_ _6\"></span>ma, S.A.<span class=\"_ _117\"> </span>Variaciones en e<span class=\"_ _6\"></span>l per\u00edmetro de con<span class=\"_ _6\"></span>solidaci\u00f3n El 4 de junio de 2025 el Grupo adquiri\u00f3 el 100% de las acciones del conjun<span class=\"_ _6\"></span>to de sociedades que componen <span class=\"_ _2\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>Edol, <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>cual <span class=\"_ _11\"></span>comprende <span class=\"_ _11\"></span>Laborat\u00f3rio <span class=\"_ _11\"></span>Edol <span class=\"_ _11\"></span>- <span class=\"_ _11\"></span>Produtos <span class=\"_ _11\"></span>Farmac\u00eauticos, <span class=\"_ _11\"></span>S.A. (Laboratorios <span class=\"_ _2\"></span>Edol), <span class=\"_ _2\"></span>laboratorio <span class=\"_ _2\"></span>farmac\u00e9utico <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>sede <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>Portugal, <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>las <span class=\"_ _11\"></span>siguientes <span class=\"_ _2\"></span>sociedades asociadas<span class=\"ls5\">: <span class=\"_ _11\"></span></span>Setriworld <span class=\"_ _11\"></span>- <span class=\"_ _11\"></span>Promo\u00e7\u00e3o <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>Investimento, <span class=\"_ _11\"></span>S.A., <span class=\"_ _11\"></span>VAPP <span class=\"_ _2\"></span>Produ\u00e7\u00e3o <span class=\"_ _11\"></span>e <span class=\"_ _9\"></span>Comercial<span class=\"_ _6\"></span>iza\u00e7\u00e3o <span class=\"_ _11\"></span>de Produtos para V<span class=\"_ _6\"></span>eterin\u00e1ria, LDA, Farmac\u00eau<span class=\"_ _6\"></span>tica Austral, LD<span class=\"_ _6\"></span>A. Grupo <span class=\"_ _6\"></span>Edol <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _f\"></span>especializado <span class=\"_ _f\"></span>en produ<span class=\"_ _6\"></span>ctos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>oftalmolog\u00eda <span class=\"_ _f\"></span>y cu<span class=\"_ _6\"></span>enta <span class=\"_ _f\"></span>en Portuga<span class=\"_ _6\"></span>l <span class=\"_ _6\"></span>con dos <span class=\"_ _f\"></span>plantas de pr<span class=\"_ _2\"></span>oducc<span class=\"_ _6\"></span>i\u00f3n, <span class=\"_ _2\"></span>una de <span class=\"_ _2\"></span>ellas de <span class=\"_ _2\"></span>reciente construcci\u00f3n. Tiene una <span class=\"_ _2\"></span>posici\u00f3n de liderazgo en <span class=\"_ _2\"></span>el \u00e1rea de <span class=\"_ _11\"></span>oftalmolog\u00ed<span class=\"_ _6\"></span>a <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>Portugal <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>sus <span class=\"_ _2\"></span>productos <span class=\"_ _2\"></span>son <span class=\"_ _2\"></span>complementarios <span class=\"_ _2\"></span>al <span class=\"_ _11\"></span>portafolio <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>l <span class=\"_ _11\"></span>Grupo <span class=\"_ _2\"></span>Faes Farma.  Adicionalment<span class=\"_ _6\"></span>e, <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>2 <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>septiembre <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>2025 <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>Grupo <span class=\"_ _c\"> </span>adquiri\u00f3 <span class=\"_ _a\"></span>el <span class=\"_ _b\"> </span>100% <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>las <span class=\"_ _b\"> </span>acciones <span class=\"_ _b\"> </span>del<span class=\"_ _6\"></span> conjunto <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>sociedades <span class=\"_ _a\"></span>que <span class=\"_ _b\"> </span>componen <span class=\"_ _a\"></span>el <span class=\"_ _b\"> </span>Grupo<span class=\"_ _2\"></span> <span class=\"_ _a\"></span>SIFI <span class=\"_ _a\"></span>S.p.A., <span class=\"_ _b\"> </span>compa\u00f1\u00eda <span class=\"_ _a\"> </span>farmac\u00e9utica <span class=\"_ _b\"> </span>italiana<span class=\"_ _6\"></span> especializada  en <span class=\"_ _d\"> </span>oftalmolog\u00eda.  Esta  sociedad <span class=\"_ _13\"> </span>tiene  part<span class=\"_ _6\"></span>icipaciones  en  d<span class=\"_ _6\"></span>iferentes  sociedade<span class=\"_ _6\"></span>s ubicadas en Espa\u00f1a, F<span class=\"_ _6\"></span>rancia, Rumania, Turq<span class=\"_ _6\"></span>u\u00eda, M\u00e9xico y Reino U<span class=\"_ _6\"></span>nido, principal<span class=\"_ _6\"></span>mente. Estas op<span class=\"_ _6\"></span>eraciones se<span class=\"_ _6\"></span> enmar<span class=\"_ _6\"></span>can en <span class=\"_ _6\"></span>el nuevo<span class=\"_ _6\"></span> plan <span class=\"_ _f\"></span>estrat\u00e9gico del G<span class=\"_ _6\"></span>rupo F<span class=\"_ _6\"></span>aes Farma<span class=\"_ _6\"></span>, re<span class=\"_ _6\"></span>forzando l<span class=\"_ _6\"></span>a presencia directa en <span class=\"_ _2\"></span>Europa<span class=\"_ _6\"></span>, potenciando el <span class=\"_ _2\"></span>crecimiento internacional, impulsando nuevas \u00e1reas terap\u00e9uticas co<span class=\"_ _6\"></span>mo ejes claves de cre<span class=\"_ _6\"></span>cimiento y creando<span class=\"_ _6\"></span> sinergias con el eq<span class=\"_ _6\"></span>uipo actual de R&amp;D.<span class=\"_ _6\"></span> No hubo variaciones <span class=\"_ _6\"></span>en el per\u00edmetr<span class=\"_ _6\"></span>o en el ejercicio 2024",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-1": {
   "value": "Faes Farma, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Vizcaya, Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "S.A.",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "Espa\u00f1a ",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "Avenida Autonom\u00eda, 10, Leioa (Vizcaya, Espa\u00f1a)",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "Avenida Autonom\u00eda, 10, Leioa (Vizcaya, Espa\u00f1a)",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "fabricaci\u00f3n y venta de productos farmac\u00e9uticos, as\u00ed como la fabricaci\u00f3n y venta de productos de nutrici\u00f3n y salud animal. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "Faes Farma, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "Faes Farma, S.A. ",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "2. <span class=\"_ _7\"> </span>Bases de presentaci\u00f3n  <span class=\"_ _8\"> </span>Las <span class=\"_ _9\"></span>cuentas <span class=\"_ _9\"></span>anuales <span class=\"_ _9\"></span>consolidadas <span class=\"_ _9\"></span>se <span class=\"_ _a\"></span>han <span class=\"_ _11\"></span>formulado <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>partir <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>e <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>regist<span class=\"_ _6\"></span>ros <span class=\"_ _9\"></span>contables <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Faes Farma, <span class=\"_ _6\"></span>S.A. y<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las ent<span class=\"_ _6\"></span>idades co<span class=\"_ _6\"></span>nsolidadas. <span class=\"_ _f\"></span>Las cuen<span class=\"_ _6\"></span>tas anu<span class=\"_ _6\"></span>ales c<span class=\"_ _6\"></span>onsolidadas <span class=\"_ _f\"></span>del eje<span class=\"_ _6\"></span>rcicio <span class=\"_ _6\"></span>2025 se <span class=\"_ _b\"> </span>han <span class=\"_ _a\"></span>preparado <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>conformidad <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>las <span class=\"_ _b\"> </span>Normas <span class=\"_ _a\"></span>Internacionales <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>Informaci<span class=\"_ _6\"></span>\u00f3n <span class=\"_ _b\"> </span>Financier<span class=\"_ _6\"></span>a adoptadas <span class=\"_ _c\"> </span>por <span class=\"_ _b\"> </span>la <span class=\"_ _d\"> </span>Uni\u00f3n <span class=\"_ _b\"> </span>Europea <span class=\"_ _c\"> </span>(NIIF-UE) <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>dem\u00e1s <span class=\"_ _c\"> </span>disposiciones <span class=\"_ _c\"> </span>del <span class=\"_ _b\"> </span>marco <span class=\"_ _c\"> </span>normativo <span class=\"_ _c\"> </span>de informaci\u00f3n <span class=\"_ _11\"></span>f<span class=\"_ _2\"></span>inanc<span class=\"_ _6\"></span>iera <span class=\"_ _a\"></span>que<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>resultan <span class=\"_ _11\"></span>de <span class=\"_ _a\"></span>aplicac<span class=\"_ _6\"></span>i\u00f3n, <span class=\"_ _a\"></span>con <span class=\"_ _11\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>objeto <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>mostra<span class=\"_ _6\"></span>r <span class=\"_ _a\"></span>la <span class=\"_ _11\"></span>i<span class=\"_ _2\"></span>magen <span class=\"_ _a\"></span>fiel <span class=\"_ _9\"></span>del patrimonio <span class=\"_ _10\"></span>consolidado <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>situaci\u00f3n <span class=\"_ _f\"></span>financiera <span class=\"_ _f\"></span>consolidada <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Faes <span class=\"_ _f\"></span>Farma, <span class=\"_ _f\"></span>S.A. <span class=\"_ _10\"></span>y <span class=\"_ _f\"></span>soci<span class=\"_ _2\"></span>edades<span class=\"_ _6\"></span> dependientes al 31 d<span class=\"_ _6\"></span>e diciembre de 2025 y del rendimi<span class=\"_ _6\"></span>ento financiero consolidado<span class=\"_ _6\"></span>, de sus flujos<span class=\"_ _6\"></span> de efectivo <span class=\"_ _f\"></span>cons<span class=\"_ _2\"></span>olidado<span class=\"_ _6\"></span>s y <span class=\"_ _6\"></span>de los <span class=\"_ _6\"></span>cambios en <span class=\"_ _6\"></span>el pat<span class=\"_ _6\"></span>rimonio neto <span class=\"_ _6\"></span>consolidado <span class=\"_ _6\"></span>correspond<span class=\"_ _6\"></span>ientes al ejercicio anual <span class=\"_ _6\"></span>terminado en dich<span class=\"_ _6\"></span>a fecha. El Grupo <span class=\"_ _6\"></span>adopt\u00f3 l<span class=\"_ _6\"></span>as NIIF-<span class=\"ff6\">UE <span class=\"_ _6\"></span>al 1 de <span class=\"_ _6\"></span>enero de <span class=\"_ _6\"></span>2004 <span class=\"_ _6\"></span>y aplic\u00f3 <span class=\"_ _6\"></span>en dicha <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>la NIIF <span class=\"_ _6\"></span>1 \u201cAdopc<span class=\"_ _6\"></span>i\u00f3n </span>por primera vez de <span class=\"_ _6\"></span>las Normas In<span class=\"_ _6\"></span>ternacionales de Info<span class=\"_ _6\"></span>rmaci\u00f3n Financie<span class=\"_ _6\"></span>ra\u201d. <span class=\"ff2\"> </span> <span class=\"_ _8\"> </span>Los A<span class=\"_ _6\"></span>dministradores <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Sociedad do<span class=\"_ _6\"></span>minante <span class=\"_ _6\"></span>estiman <span class=\"_ _6\"></span>que las <span class=\"_ _f\"></span>cuentas anual<span class=\"_ _6\"></span>es co<span class=\"_ _6\"></span>nsolidadas <span class=\"_ _6\"></span>del ejercicio <span class=\"_ _0\"> </span>2025, <span class=\"_ _3\"> </span>que <span class=\"_ _0\"> </span>han <span class=\"_ _0\"> </span>sido <span class=\"_ _0\"> </span>fo<span class=\"_ _6\"></span>rmuladas <span class=\"_ _0\"> </span>el <span class=\"_ _0\"> </span>24 <span class=\"_ _3\"> </span>de <span class=\"_ _0\"> </span>febrero <span class=\"_ _0\"> </span>de <span class=\"_ _0\"> </span>2026, <span class=\"_ _3\"> </span>ser\u00e1n <span class=\"_ _0\"> </span>aprobadas previsiblemente por <span class=\"_ _6\"></span>la Junta Gener<span class=\"_ _6\"></span>al de Accionis<span class=\"_ _6\"></span>tas sin modificaci\u00f3n a<span class=\"_ _6\"></span>lguna.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-366": {
   "value": "2. <span class=\"_ _7\"> </span>Bases de presentaci\u00f3n  <span class=\"_ _8\"> </span>Las <span class=\"_ _9\"></span>cuentas <span class=\"_ _9\"></span>anuales <span class=\"_ _9\"></span>consolidadas <span class=\"_ _9\"></span>se <span class=\"_ _a\"></span>han <span class=\"_ _11\"></span>formulado <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>partir <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>e <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>regist<span class=\"_ _6\"></span>ros <span class=\"_ _9\"></span>contables <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Faes Farma, <span class=\"_ _6\"></span>S.A. y<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las ent<span class=\"_ _6\"></span>idades co<span class=\"_ _6\"></span>nsolidadas. <span class=\"_ _f\"></span>Las cuen<span class=\"_ _6\"></span>tas anu<span class=\"_ _6\"></span>ales c<span class=\"_ _6\"></span>onsolidadas <span class=\"_ _f\"></span>del eje<span class=\"_ _6\"></span>rcicio <span class=\"_ _6\"></span>2025 se <span class=\"_ _b\"> </span>han <span class=\"_ _a\"></span>preparado <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>conformidad <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>las <span class=\"_ _b\"> </span>Normas <span class=\"_ _a\"></span>Internacionales <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>Informaci<span class=\"_ _6\"></span>\u00f3n <span class=\"_ _b\"> </span>Financier<span class=\"_ _6\"></span>a adoptadas <span class=\"_ _c\"> </span>por <span class=\"_ _b\"> </span>la <span class=\"_ _d\"> </span>Uni\u00f3n <span class=\"_ _b\"> </span>Europea <span class=\"_ _c\"> </span>(NIIF-UE) <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>dem\u00e1s <span class=\"_ _c\"> </span>disposiciones <span class=\"_ _c\"> </span>del <span class=\"_ _b\"> </span>marco <span class=\"_ _c\"> </span>normativo <span class=\"_ _c\"> </span>de informaci\u00f3n <span class=\"_ _11\"></span>f<span class=\"_ _2\"></span>inanc<span class=\"_ _6\"></span>iera <span class=\"_ _a\"></span>que<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>resultan <span class=\"_ _11\"></span>de <span class=\"_ _a\"></span>aplicac<span class=\"_ _6\"></span>i\u00f3n, <span class=\"_ _a\"></span>con <span class=\"_ _11\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>objeto <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>mostra<span class=\"_ _6\"></span>r <span class=\"_ _a\"></span>la <span class=\"_ _11\"></span>i<span class=\"_ _2\"></span>magen <span class=\"_ _a\"></span>fiel <span class=\"_ _9\"></span>del patrimonio <span class=\"_ _10\"></span>consolidado <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>situaci\u00f3n <span class=\"_ _f\"></span>financiera <span class=\"_ _f\"></span>consolidada <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Faes <span class=\"_ _f\"></span>Farma, <span class=\"_ _f\"></span>S.A. <span class=\"_ _10\"></span>y <span class=\"_ _f\"></span>soci<span class=\"_ _2\"></span>edades<span class=\"_ _6\"></span> dependientes al 31 d<span class=\"_ _6\"></span>e diciembre de 2025 y del rendimi<span class=\"_ _6\"></span>ento financiero consolidado<span class=\"_ _6\"></span>, de sus flujos<span class=\"_ _6\"></span> de efectivo <span class=\"_ _f\"></span>cons<span class=\"_ _2\"></span>olidado<span class=\"_ _6\"></span>s y <span class=\"_ _6\"></span>de los <span class=\"_ _6\"></span>cambios en <span class=\"_ _6\"></span>el pat<span class=\"_ _6\"></span>rimonio neto <span class=\"_ _6\"></span>consolidado <span class=\"_ _6\"></span>correspond<span class=\"_ _6\"></span>ientes al ejercicio anual <span class=\"_ _6\"></span>terminado en dich<span class=\"_ _6\"></span>a fecha. El Grupo <span class=\"_ _6\"></span>adopt\u00f3 l<span class=\"_ _6\"></span>as NIIF-<span class=\"ff6\">UE <span class=\"_ _6\"></span>al 1 de <span class=\"_ _6\"></span>enero de <span class=\"_ _6\"></span>2004 <span class=\"_ _6\"></span>y aplic\u00f3 <span class=\"_ _6\"></span>en dicha <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>la NIIF <span class=\"_ _6\"></span>1 \u201cAdopc<span class=\"_ _6\"></span>i\u00f3n </span>por primera vez de <span class=\"_ _6\"></span>las Normas In<span class=\"_ _6\"></span>ternacionales de Info<span class=\"_ _6\"></span>rmaci\u00f3n Financie<span class=\"_ _6\"></span>ra\u201d. <span class=\"_ _8\"> </span>Los A<span class=\"_ _6\"></span>dministradores <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Sociedad do<span class=\"_ _6\"></span>minante <span class=\"_ _6\"></span>estiman <span class=\"_ _6\"></span>que las <span class=\"_ _f\"></span>cuentas anual<span class=\"_ _6\"></span>es co<span class=\"_ _6\"></span>nsolidadas <span class=\"_ _6\"></span>del ejercicio <span class=\"_ _0\"> </span>2025, <span class=\"_ _3\"> </span>que <span class=\"_ _0\"> </span>han <span class=\"_ _0\"> </span>sido <span class=\"_ _0\"> </span>fo<span class=\"_ _6\"></span>rmuladas <span class=\"_ _0\"> </span>el <span class=\"_ _0\"> </span>24 <span class=\"_ _3\"> </span>de <span class=\"_ _0\"> </span>febrero <span class=\"_ _0\"> </span>de <span class=\"_ _0\"> </span>2026, <span class=\"_ _3\"> </span>ser\u00e1n <span class=\"_ _0\"> </span>aprobadas previsiblemente por <span class=\"_ _6\"></span>la Junta Gener<span class=\"_ _6\"></span>al de Accionis<span class=\"_ _6\"></span>tas sin modificaci\u00f3n a<span class=\"_ _6\"></span>lguna.",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "El Grupo <span class=\"_ _6\"></span>adopt\u00f3 l<span class=\"_ _6\"></span>as NIIF-<span class=\"ff6\">UE <span class=\"_ _6\"></span>al 1 de <span class=\"_ _6\"></span>enero de <span class=\"_ _6\"></span>2004 <span class=\"_ _6\"></span>y aplic\u00f3 <span class=\"_ _6\"></span>en dicha <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>la NIIF <span class=\"_ _6\"></span>1 \u201cAdopc<span class=\"_ _6\"></span>i\u00f3n </span>por primera vez de <span class=\"_ _6\"></span>las Normas In<span class=\"_ _6\"></span>ternacionales de Info<span class=\"_ _6\"></span>rmaci\u00f3n Financie<span class=\"_ _6\"></span>ra\u201d.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFirstTimeAdoptionExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-367": {
   "value": "2.1 <span class=\"_ _14\"> </span>Bases de elaborac<span class=\"_ _6\"></span>i\u00f3n de las cuentas anu<span class=\"_ _6\"></span>ales consoli<span class=\"_ _6\"></span>dadas  <span class=\"_ _15\"> </span>Estas <span class=\"_ _d\"> </span>cuentas <span class=\"_ _d\"> </span>anuales <span class=\"_ _d\"> </span>consolidadas <span class=\"_ _c\"> </span>se <span class=\"_ _13\"> </span>han <span class=\"_ _d\"> </span>preparad<span class=\"_ _6\"></span>o <span class=\"_ _d\"> </span>utilizando <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>principio <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>coste hist\u00f3rico con las <span class=\"_ _6\"></span>siguientes excep<span class=\"_ _6\"></span>ciones: \u25aa<span class=\"ff1\"> <span class=\"_ _16\"> </span><span class=\"ff2 fs5\">Inversiones inmob<span class=\"_ _6\"></span>iliarias que se han r<span class=\"_ _6\"></span>egistrado a valo<span class=\"_ _6\"></span>r razonable; </span></span>\u25aa<span class=\"ff1\"> <span class=\"_ _16\"> </span><span class=\"ff2 fs5\">Los i<span class=\"_ _2\"></span>nstrumen<span class=\"_ _6\"></span>tos <span class=\"_ _2\"></span>financieros a <span class=\"_ _2\"></span>valor razonable <span class=\"_ _2\"></span>con cambios <span class=\"_ _2\"></span>en r<span class=\"_ _2\"></span>esultado<span class=\"_ _6\"></span>s <span class=\"_ _2\"></span>que se <span class=\"_ _2\"></span>han </span></span>registrado a valo<span class=\"_ _6\"></span>r razonable. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "2.2 <span class=\"_ _14\"> </span>Estimaciones contables <span class=\"_ _2\"></span>relevantes e <span class=\"_ _2\"></span>hip\u00f3tesis <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>juicios <span class=\"_ _2\"></span>relevantes en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>aplicaci\u00f3n <span class=\"_ _2\"></span>de<span class=\"_ _6\"></span> las pol\u00edticas contab<span class=\"_ _6\"></span>les  <span class=\"_ _15\"> </span>La <span class=\"_ _11\"></span>preparaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>cuentas <span class=\"_ _11\"></span>anuales <span class=\"_ _11\"></span>consolidadas <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>ac<span class=\"_ _2\"></span>uerdo <span class=\"_ _2\"></span>con <span class=\"_ _11\"></span>NIIF<span class=\"_ _2\"></span>-UE <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>quiere <span class=\"_ _11\"></span>la aplicaci\u00f3n de estimacion<span class=\"_ _6\"></span>es contables relevante<span class=\"_ _6\"></span>s y la realizaci\u00f3n de juicios, estimacione<span class=\"_ _6\"></span>s e hip\u00f3tesis en el proc<span class=\"_ _6\"></span>eso de aplicaci\u00f3n de <span class=\"_ _6\"></span>las pol\u00edticas contab<span class=\"_ _6\"></span>les del Grupo. En este sentido, se resume a continuac<span class=\"_ _6\"></span>i\u00f3n un detalle de los aspect<span class=\"_ _6\"></span>os que han implicado un mayo<span class=\"_ _6\"></span>r grado de juicio <span class=\"_ _e\"> </span>o <span class=\"_ _3\"> </span>co<span class=\"_ _6\"></span>mplejidad <span class=\"_ _e\"> </span>durante <span class=\"_ _e\"> </span>el <span class=\"_ _17\"> </span>proceso <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>f<span class=\"_ _2\"></span>ormulac<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _17\"> </span>estas <span class=\"_ _e\"> </span>cuentas <span class=\"_ _17\"> </span>anuales consolidadas: (i)<span class=\"ls0\"> <span class=\"_ _e\"> </span>Estimaciones cont<span class=\"_ _6\"></span>ables relevantes <span class=\"_ _6\"></span>e hip\u00f3tesis  </span>- <span class=\"_ _2\"></span><span class=\"ls7\">  </span>Asignaci\u00f3n del <span class=\"_ _2\"></span>precio pagado <span class=\"_ _2\"></span>en l<span class=\"_ _2\"></span>as transacciones realizadas <span class=\"_ _2\"></span>durante el <span class=\"_ _2\"></span>ejercicio: estimaci\u00f3n <span class=\"_ _17\"> </span>del <span class=\"_ _3\"> </span>valor <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>det<span class=\"_ _2\"></span>ermina<span class=\"_ _6\"></span>dos <span class=\"_ _3\"> </span>intangib<span class=\"_ _6\"></span>les, <span class=\"_ _3\"> </span>as\u00ed <span class=\"_ _17\"> </span>como <span class=\"_ _3\"> </span>de <span class=\"_ _17\"> </span>los <span class=\"_ _3\"> </span>pagos<span class=\"_ _6\"></span> contingentes (v\u00e9as<span class=\"_ _6\"></span>e notas 3.20 y 24<span class=\"ls6\">).<span class=\"_ _6\"></span><span class=\"ls0\"> </span></span>- <span class=\"_ _16\"> </span>Activos <span class=\"_ _2\"></span>intangibles <span class=\"_ _2\"></span>(<span class=\"_ _2\"></span>v\u00e9ase <span class=\"_ _2\"></span>nota <span class=\"_ _2\"></span>3.4<span class=\"_ _2\"></span>): <span class=\"_ _2\"></span>criterios <span class=\"_ _2\"></span>para <span class=\"_ _11\"></span>su <span class=\"_ _2\"></span>activaci\u00f3n <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>evaluaci\u00f3n <span class=\"_ _11\"></span>de<span class=\"_ _6\"></span> vidas \u00fatiles. - <span class=\"_ _16\"> </span>Deterioros <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>valor <span class=\"_ _f\"></span>del <span class=\"_ _6\"></span>fondo <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>comercio <span class=\"_ _6\"></span>y <span class=\"_ _f\"></span>de la<span class=\"_ _6\"></span>s <span class=\"_ _6\"></span>marcas <span class=\"_ _f\"></span>con vida <span class=\"_ _f\"></span>\u00fatil <span class=\"_ _6\"></span>indefinida:<span class=\"_ _117\"> </span>(v\u00e9ase nota 3.6) - <span class=\"_ _16\"> </span>Deducciones y cr\u00e9d<span class=\"_ _6\"></span>itos fiscales activados<span class=\"_ _6\"></span>: v\u00e9ase nota 3.17 - <span class=\"ls8\">   </span>Vida \u00fatil del inmovilizado mater<span class=\"_ _6\"></span>ial<span class=\"_ _2\"></span><span class=\"ls9\">, </span>principalmente lo relacionado con las nueva<span class=\"_ _6\"></span>s plantas de Derio <span class=\"_ _6\"></span>(farmac\u00e9utica) y de<span class=\"_ _6\"></span> Huesca (nutrici\u00f3n <span class=\"_ _6\"></span>animal), v\u00e9ase nota 3.3.<span class=\"ff5\"> </span>(ii) <span class=\"_ _11\"></span>Cambios de estimaci\u00f3n Asimismo, <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>pesar <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>estimaciones <span class=\"_ _d\"> </span>realizadas <span class=\"_ _c\"> </span>por  lo<span class=\"_ _6\"></span>s <span class=\"_ _d\"> </span>Administradores <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>l<span class=\"_ _2\"></span>a Sociedad do<span class=\"_ _6\"></span>minante se han <span class=\"_ _6\"></span>calculado en <span class=\"_ _6\"></span>funci\u00f3n de l<span class=\"_ _6\"></span>a mejor informa<span class=\"_ _6\"></span>ci\u00f3n disponib<span class=\"_ _6\"></span>le al 31<span class=\"_ _6\"></span> de diciembre de 2025, es <span class=\"_ _2\"></span>posible que acontecim<span class=\"_ _6\"></span>ientos que puedan tener l<span class=\"_ _2\"></span>ugar en el futuro obliguen <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _11\"></span>modificaci\u00f3n <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _9\"></span>pr\u00f3ximos <span class=\"_ _9\"></span>ejercicios. <span class=\"_ _9\"></span>El <span class=\"_ _9\"></span>efecto <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>las <span class=\"_ _9\"></span>cuentas <span class=\"_ _9\"></span>anuales consolidadas de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>modificaci<span class=\"_ _6\"></span>ones <span class=\"_ _2\"></span>que, en <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>caso, se <span class=\"_ _2\"></span>derivasen <span class=\"_ _2\"></span>de l<span class=\"_ _2\"></span>os ajustes <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>efectuar durante los pr\u00f3x<span class=\"_ _6\"></span>imos ejercicios <span class=\"_ _6\"></span>se registrar\u00eda de <span class=\"_ _6\"></span>forma prospectiva. Es muy complejo acertar con estimaciones dadas las dificulta<span class=\"_ _6\"></span>des asociadas a la evoluci\u00f3n de <span class=\"_ _17\"> </span>la <span class=\"_ _e\"> </span>situaci\u00f3n <span class=\"_ _e\"> </span>y <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>contexto <span class=\"_ _e\"> </span>econ\u00f3mico <span class=\"_ _e\"> </span>actual, <span class=\"_ _17\"> </span>por <span class=\"_ _e\"> </span>lo <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>Grupo <span class=\"_ _e\"> </span>continuar\u00e1<span class=\"_ _6\"></span> monitorizando la <span class=\"_ _6\"></span>evoluci\u00f3n de lo<span class=\"_ _6\"></span>s acontecimientos y <span class=\"_ _6\"></span>su efecto en <span class=\"_ _6\"></span>los estados financie<span class=\"_ _6\"></span>ros<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "(ii) <span class=\"_ _11\"></span>Cambios de estimaci\u00f3n Asimismo, <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>pesar <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>estimaciones <span class=\"_ _d\"> </span>realizadas <span class=\"_ _c\"> </span>por  lo<span class=\"_ _6\"></span>s <span class=\"_ _d\"> </span>Administradores <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>l<span class=\"_ _2\"></span>a Sociedad do<span class=\"_ _6\"></span>minante se han <span class=\"_ _6\"></span>calculado en <span class=\"_ _6\"></span>funci\u00f3n de l<span class=\"_ _6\"></span>a mejor informa<span class=\"_ _6\"></span>ci\u00f3n disponib<span class=\"_ _6\"></span>le al 31<span class=\"_ _6\"></span> de diciembre de 2025, es <span class=\"_ _2\"></span>posible que acontecim<span class=\"_ _6\"></span>ientos que puedan tener l<span class=\"_ _2\"></span>ugar en el futuro obliguen <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _11\"></span>modificaci\u00f3n <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _9\"></span>pr\u00f3ximos <span class=\"_ _9\"></span>ejercicios. <span class=\"_ _9\"></span>El <span class=\"_ _9\"></span>efecto <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>las <span class=\"_ _9\"></span>cuentas <span class=\"_ _9\"></span>anuales consolidadas de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>modificaci<span class=\"_ _6\"></span>ones <span class=\"_ _2\"></span>que, en <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>caso, se <span class=\"_ _2\"></span>derivasen <span class=\"_ _2\"></span>de l<span class=\"_ _2\"></span>os ajustes <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>efectuar durante los pr\u00f3x<span class=\"_ _6\"></span>imos ejercicios <span class=\"_ _6\"></span>se registrar\u00eda de <span class=\"_ _6\"></span>forma prospectiva. Es muy complejo acertar con estimaciones dadas las dificulta<span class=\"_ _6\"></span>des asociadas a la evoluci\u00f3n de <span class=\"_ _17\"> </span>la <span class=\"_ _e\"> </span>situaci\u00f3n <span class=\"_ _e\"> </span>y <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>contexto <span class=\"_ _e\"> </span>econ\u00f3mico <span class=\"_ _e\"> </span>actual, <span class=\"_ _17\"> </span>por <span class=\"_ _e\"> </span>lo <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>Grupo <span class=\"_ _e\"> </span>continuar\u00e1<span class=\"_ _6\"></span> monitorizando la <span class=\"_ _6\"></span>evoluci\u00f3n de lo<span class=\"_ _6\"></span>s acontecimientos y <span class=\"_ _6\"></span>su efecto en <span class=\"_ _6\"></span>los estados financie<span class=\"_ _6\"></span>ros<span class=\"_ _117\"> </span><span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "(ii) <span class=\"_ _11\"></span>Cambios de estimaci\u00f3n Asimismo, <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>pesar <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>estimaciones <span class=\"_ _d\"> </span>realizadas <span class=\"_ _c\"> </span>por  lo<span class=\"_ _6\"></span>s <span class=\"_ _d\"> </span>Administradores <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>l<span class=\"_ _2\"></span>a Sociedad do<span class=\"_ _6\"></span>minante se han <span class=\"_ _6\"></span>calculado en <span class=\"_ _6\"></span>funci\u00f3n de l<span class=\"_ _6\"></span>a mejor informa<span class=\"_ _6\"></span>ci\u00f3n disponib<span class=\"_ _6\"></span>le al 31<span class=\"_ _6\"></span> de diciembre de 2025, es <span class=\"_ _2\"></span>posible que acontecim<span class=\"_ _6\"></span>ientos que puedan tener l<span class=\"_ _2\"></span>ugar en el futuro obliguen <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _11\"></span>modificaci\u00f3n <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _9\"></span>pr\u00f3ximos <span class=\"_ _9\"></span>ejercicios. <span class=\"_ _9\"></span>El <span class=\"_ _9\"></span>efecto <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>las <span class=\"_ _9\"></span>cuentas <span class=\"_ _9\"></span>anuales consolidadas de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>modificaci<span class=\"_ _6\"></span>ones <span class=\"_ _2\"></span>que, en <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>caso, se <span class=\"_ _2\"></span>derivasen <span class=\"_ _2\"></span>de l<span class=\"_ _2\"></span>os ajustes <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>efectuar durante los pr\u00f3x<span class=\"_ _6\"></span>imos ejercicios <span class=\"_ _6\"></span>se registrar\u00eda de <span class=\"_ _6\"></span>forma prospectiva. Es muy complejo acertar con estimaciones dadas las dificulta<span class=\"_ _6\"></span>des asociadas a la evoluci\u00f3n de <span class=\"_ _17\"> </span>la <span class=\"_ _e\"> </span>situaci\u00f3n <span class=\"_ _e\"> </span>y <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>contexto <span class=\"_ _e\"> </span>econ\u00f3mico <span class=\"_ _e\"> </span>actual, <span class=\"_ _17\"> </span>por <span class=\"_ _e\"> </span>lo <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>Grupo <span class=\"_ _e\"> </span>continuar\u00e1<span class=\"_ _6\"></span> monitorizando la <span class=\"_ _6\"></span>evoluci\u00f3n de lo<span class=\"_ _6\"></span>s acontecimientos y <span class=\"_ _6\"></span>su efecto en <span class=\"_ _6\"></span>los estados financie<span class=\"_ _6\"></span>ros<span class=\"_ _117\"> </span><span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-338": {
   "value": "2.3 <span class=\"_ _14\"> </span>Normas e interpretac<span class=\"_ _6\"></span>iones emitidas  Para  la <span class=\"_ _13\"> </span>elaboraci\u00f3n <span class=\"_ _13\"> </span>de  la<span class=\"_ _6\"></span>s  cuentas  a<span class=\"_ _6\"></span>nuales  conso<span class=\"_ _6\"></span>lidadas  se <span class=\"_ _d\"> </span>han  seguido  l<span class=\"_ _6\"></span>os  mismo<span class=\"_ _6\"></span>s principios <span class=\"_ _f\"></span>contables <span class=\"_ _f\"></span>y <span class=\"_ _6\"></span>normas <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>valoraci\u00f3n <span class=\"_ _f\"></span>detallados <span class=\"_ _f\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _f\"></span>cuentas <span class=\"_ _f\"></span>anuales <span class=\"_ _f\"></span>consolidadas del <span class=\"_ _6\"></span>Grupo <span class=\"_ _f\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>di<span class=\"_ _2\"></span>ciemb<span class=\"_ _6\"></span>re <span class=\"_ _f\"></span>de 2024 <span class=\"_ _f\"></span>preparados <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>conformidad <span class=\"_ _6\"></span>a <span class=\"_ _f\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _f\"></span>NIIF-UE. <span class=\"_ _f\"></span>El<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>Grupo no <span class=\"_ _18\"> </span>ha <span class=\"_ _18\"> </span>adoptado <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>fo<span class=\"_ _6\"></span>rma <span class=\"_ _18\"> </span>anticipada<span class=\"_ _6\"></span> <span class=\"_ _18\"> </span>ninguna <span class=\"_ _18\"> </span>norm<span class=\"_ _6\"></span>a, <span class=\"_ _18\"> </span>modificaci\u00f3n <span class=\"_ _18\"> </span>o <span class=\"_ _18\"> </span>int<span class=\"_ _6\"></span>erpretaci\u00f3n publicada que tod<span class=\"_ _6\"></span>av\u00eda no est\u00e9 v<span class=\"_ _6\"></span>igente. Normas, modifica<span class=\"_ _6\"></span>ciones e inte<span class=\"_ _6\"></span>rpretaciones obliga<span class=\"_ _6\"></span>torias para todos <span class=\"_ _6\"></span>los ejercicios comenzados el 1 de en<span class=\"_ _6\"></span>ero de 2025 NIC <span class=\"_ _2\"></span>21 <span class=\"_ _11\"></span>(Modificaci\u00f3n) <span class=\"_ _2\"></span>\u201cFalta <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>convertibilidad\u201d:<span class=\"ff2\"> <span class=\"_ _11\"></span>El <span class=\"_ _11\"></span>IASB <span class=\"_ _2\"></span>ha <span class=\"_ _11\"></span>modificado <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>NIC <span class=\"_ _2\"></span>21 </span>para <span class=\"_ _a\"></span>para <span class=\"_ _b\"> </span>a\u00f1adir <span class=\"_ _a\"></span>requisitos <span class=\"_ _a\"></span>para <span class=\"_ _b\"> </span>ayudar <span class=\"_ _a\"></span>a <span class=\"_ _b\"> </span>las <span class=\"_ _a\"></span>entidades <span class=\"_ _a\"> </span>a <span class=\"_ _b\"> </span>determinar <span class=\"_ _a\"></span>si <span class=\"_ _b\"> </span>una <span class=\"_ _a\"></span>moneda <span class=\"_ _b\"> </span>es intercambiable por otra <span class=\"_ _2\"></span>moneda y <span class=\"_ _2\"></span>el tipo <span class=\"_ _2\"></span>de cambio <span class=\"_ _2\"></span>al contado <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>utilizar cuando no <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>es. Cuando una mone<span class=\"_ _6\"></span>da no se <span class=\"_ _6\"></span>puede cambiar por<span class=\"_ _6\"></span> otra moneda, es n<span class=\"_ _6\"></span>ecesario estima<span class=\"_ _6\"></span>r el tipo de cambio <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>contado <span class=\"_ _f\"></span>en una <span class=\"_ _f\"></span>fecha d<span class=\"_ _6\"></span>e v<span class=\"_ _6\"></span>aloraci\u00f3n <span class=\"_ _f\"></span>con e<span class=\"_ _6\"></span>l o<span class=\"_ _6\"></span>bjetivo d<span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>determinar<span class=\"_ _6\"></span> la <span class=\"_ _f\"></span>tasa a<span class=\"_ _6\"></span> la<span class=\"_ _6\"></span> que<span class=\"_ _f\"></span> se <span class=\"_ _6\"></span>llevar\u00eda <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>cabo <span class=\"_ _6\"></span>una <span class=\"_ _f\"></span>transacci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>intercambio <span class=\"_ _f\"></span>ordenada <span class=\"_ _f\"></span>en esa <span class=\"_ _f\"></span>fecha entre <span class=\"_ _6\"></span>participante<span class=\"_ _6\"></span>s del mercado ba<span class=\"_ _6\"></span>jo las condiciones eco<span class=\"_ _6\"></span>n\u00f3micas preva<span class=\"_ _6\"></span>lecientes. Cuando <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>entidad <span class=\"_ _2\"></span>aplica <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>primera <span class=\"_ _2\"></span>vez <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>nuevos <span class=\"_ _2\"></span>requerimien<span class=\"_ _6\"></span>tos, <span class=\"_ _11\"></span>no <span class=\"_ _2\"></span>est\u00e1 <span class=\"_ _2\"></span>permitido reexpresar <span class=\"_ _d\"> </span>la  informaci\u00f3n<span class=\"_ _6\"></span>  comparat<span class=\"_ _6\"></span>iva.  En <span class=\"_ _d\"> </span>cambio,  se <span class=\"_ _d\"> </span>requiere  la<span class=\"_ _6\"></span>  conversi\u00f3<span class=\"_ _6\"></span>n  de <span class=\"_ _d\"> </span>los importes <span class=\"_ _6\"></span>afectado<span class=\"_ _6\"></span>s a <span class=\"_ _f\"></span>tipos d<span class=\"_ _6\"></span>e ca<span class=\"_ _6\"></span>mbio <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>contado <span class=\"_ _f\"></span>estimados e<span class=\"_ _6\"></span>n <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _f\"></span>de aplicaci<span class=\"_ _6\"></span>\u00f3n <span class=\"_ _6\"></span>inicial de la modificaci<span class=\"_ _6\"></span>\u00f3n, con un ajuste cont<span class=\"_ _6\"></span>ra reservas. Esta modificaci\u00f3n es ef<span class=\"_ _2\"></span>ecti<span class=\"_ _6\"></span>va <span class=\"_ _2\"></span>para los ejercicios que <span class=\"_ _2\"></span>comiencen a partir del <span class=\"_ _2\"></span>1 de <span class=\"_ _2\"></span>enero de 2025. Dichas <span class=\"_ _f\"></span>normas <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>han <span class=\"_ _f\"></span>tenido <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>cuenta <span class=\"_ _f\"></span>con efec<span class=\"_ _6\"></span>to <span class=\"_ _6\"></span>1 <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>enero <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2025, <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>teniendo <span class=\"_ _f\"></span>impacto en las cuentas an<span class=\"_ _6\"></span>uales consolidados del Grupo.<span class=\"_ _6\"></span> Normas, <span class=\"_ _f\"></span>modificaciones <span class=\"_ _6\"></span>e <span class=\"_ _f\"></span>i<span class=\"_ _2\"></span>nterpretac<span class=\"_ _6\"></span>iones <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>todav\u00eda <span class=\"_ _f\"></span>no han<span class=\"_ _6\"></span> en<span class=\"_ _6\"></span>trado <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>vigor, <span class=\"_ _6\"></span>pero que se pueden adop<span class=\"_ _6\"></span>tar con anticipa<span class=\"_ _6\"></span>ci\u00f3n NIIF <span class=\"_ _13\"> </span>9 <span class=\"_ _13\"> </span>y  N<span class=\"_ _6\"></span>IIF  7 <span class=\"_ _d\"> </span>(Modificaci\u00f3n) <span class=\"_ _d\"> </span>\u201cModificaciones<span class=\"_ _6\"></span>  a <span class=\"_ _d\"> </span>clasificaci\u00f3n <span class=\"_ _d\"> </span>y  valora<span class=\"_ _6\"></span>ci\u00f3n  de<span class=\"_ _6\"></span> instrumentos financ<span class=\"_ _6\"></span>ieros\u201d:<span class=\"ff4\"> <span class=\"ff2\">Estas mod<span class=\"_ _6\"></span>ificaciones a NI<span class=\"_ _6\"></span>IF 9 y NIIF 7 son para<span class=\"_ _6\"></span>: </span></span>a)<span class=\"ff1 ls0\"> <span class=\"_ _19\"> </span><span class=\"ff2\">Aclarar <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>reconoci<span class=\"_ _6\"></span>miento <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>baja <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>cuentas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>algunos <span class=\"_ _9\"></span>activos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>pasivos </span></span>financieros, <span class=\"_ _11\"></span>con <span class=\"_ _a\"></span>una <span class=\"_ _11\"></span>nueva <span class=\"_ _9\"></span>excepci\u00f3n <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>algunos <span class=\"_ _9\"></span>pasivos <span class=\"_ _9\"></span>financieros <span class=\"_ _11\"></span>l<span class=\"_ _2\"></span>iquidad<span class=\"_ _6\"></span>os <span class=\"_ _9\"></span>a trav\u00e9s de un siste<span class=\"_ _6\"></span>ma de transferencia <span class=\"_ _6\"></span>electr\u00f3nica de e<span class=\"_ _6\"></span>fectivo; b)<span class=\"ff1\"> <span class=\"_ _4\"> </span></span>Aclarar<span class=\"_ _6\"></span> y a\u00f1adir or<span class=\"_ _6\"></span>ientaci\u00f3n adic<span class=\"_ _6\"></span>ional para evalu<span class=\"_ _6\"></span>ar si un ac<span class=\"_ _6\"></span>tivo financie<span class=\"_ _6\"></span>ro cumple con<span class=\"_ _6\"></span> el criterio \u00fanicam<span class=\"_ _6\"></span>ente de pagos de p<span class=\"_ _6\"></span>rincipal e intere<span class=\"_ _6\"></span>ses; c)<span class=\"ff1 ls0\"> <span class=\"_ _19\"> </span><span class=\"ff2\">Incorporar <span class=\"_ _2\"></span>nuevos <span class=\"_ _2\"></span>requerimiento<span class=\"_ _6\"></span>s <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>informaci\u00f3n <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>revelar <span class=\"_ _2\"></span>para <span class=\"_ _11\"></span>ciertos <span class=\"_ _2\"></span>instrumentos<span class=\"_ _6\"></span> </span></span>con <span class=\"_ _2\"></span>t\u00e9rminos <span class=\"_ _2\"></span>contractuales <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>pueden <span class=\"_ _2\"></span>cambiar <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>flujos <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>efectivo <span class=\"_ _2\"></span>(como <span class=\"_ _2\"></span>algunos instrumentos <span class=\"_ _6\"></span>con ca<span class=\"_ _6\"></span>racter\u00edsticas v<span class=\"_ _6\"></span>inculadas <span class=\"_ _6\"></span>al logro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>objetivos a<span class=\"_ _6\"></span>mbientales, <span class=\"_ _6\"></span>sociales<span class=\"_ _6\"></span> y de gobernanza (ES<span class=\"_ _6\"></span>G)); y d)<span class=\"ff1\"> <span class=\"_ _4\"> </span></span>Actua<span class=\"_ _6\"></span>lizar <span class=\"_ _2\"></span>la informaci\u00f3n <span class=\"_ _2\"></span>a revelar <span class=\"_ _2\"></span>para l<span class=\"_ _2\"></span>os instrumentos de <span class=\"_ _2\"></span>patrimonio designados a valor razonable con <span class=\"_ _6\"></span>cambios en otro <span class=\"_ _6\"></span>resultado global.<span class=\"_ _117\"> </span>Las modificacione<span class=\"_ _6\"></span>s del punto (b) son m<span class=\"_ _6\"></span>\u00e1s relevantes p<span class=\"_ _6\"></span>ara las institucion<span class=\"_ _6\"></span>es financi<span class=\"_ _6\"></span>eras, si bien las modific<span class=\"_ _6\"></span>aciones en (a), (c<span class=\"_ _6\"></span>) y (d) son relevan<span class=\"_ _6\"></span>tes para todas las ent<span class=\"_ _6\"></span>idades. Estas <span class=\"_ _f\"></span>modificaciones <span class=\"_ _10\"></span>son <span class=\"_ _f\"></span>efectivas <span class=\"_ _f\"></span>para <span class=\"_ _10\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _f\"></span>ejercicios <span class=\"_ _10\"></span>que <span class=\"_ _f\"></span>comiencen <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>partir <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>1 <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>enero<span class=\"_ _6\"></span> de 2026. Se permit<span class=\"_ _6\"></span>e su aplicaci\u00f3n an<span class=\"_ _6\"></span>ticipada. NIIF 9 y NIIF 7 (Modificaci\u00f3n) \u201cContra<span class=\"_ _6\"></span>tos relativos a electricid<span class=\"_ _6\"></span>ad dependiente de la<span class=\"_ _6\"></span> naturaleza\u201d:<span class=\"ff2\"> <span class=\"_ _a\"></span>Los <span class=\"_ _b\"> </span>contratos <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>electricidad <span class=\"_ _a\"></span>dependientes <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>naturaleza <span class=\"_ _a\"></span>ayudan <span class=\"_ _a\"></span>a <span class=\"_ _b\"> </span>las </span>empresas <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>garantizar su <span class=\"_ _2\"></span>suministro <span class=\"_ _2\"></span>el\u00e9ctrico <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>partir <span class=\"_ _2\"></span>de fuentes <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>energ\u00eda <span class=\"_ _2\"></span>e\u00f3lica <span class=\"_ _2\"></span>y solar. <span class=\"_ _9\"></span>La <span class=\"_ _a\"></span>cant<span class=\"_ _6\"></span>idad <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>elect<span class=\"_ _6\"></span>ricidad <span class=\"_ _9\"></span>generada <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>virtud <span class=\"_ _11\"></span>de <span class=\"_ _a\"></span>estos <span class=\"_ _9\"></span>contratos <span class=\"_ _9\"></span>puede <span class=\"_ _9\"></span>variar <span class=\"_ _9\"></span>en fu<span class=\"ls0\">nci\u00f3n de fa<span class=\"_ _6\"></span>ctores incontr<span class=\"_ _6\"></span>olables, como las condi<span class=\"_ _6\"></span>ciones meteoro<span class=\"_ _6\"></span>l\u00f3gicas.  </span>Las <span class=\"_ _2\"></span>modificaciones <span class=\"_ _2\"></span>ayudan a <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>empresas <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>reflejar <span class=\"_ _2\"></span>mejor <span class=\"_ _2\"></span>estos <span class=\"_ _2\"></span>contratos <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>estados financieros y cons<span class=\"_ _6\"></span>isten en: - <span class=\"_ _1a\"> </span><span class=\"ff2\">Una aclaraci\u00f3n de <span class=\"_ _6\"></span>la aplicaci\u00f3n de los r<span class=\"_ _6\"></span>equisitos de \"u<span class=\"_ _6\"></span>so propio\"; </span>- <span class=\"_ _1a\"> </span><span class=\"ff2\">La <span class=\"_ _11\"></span>posibilidad <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>aplicar <span class=\"_ _11\"></span>la <span class=\"_ _9\"></span>contabilidad <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>coberturas <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>estos <span class=\"_ _11\"></span>contratos <span class=\"_ _11\"></span>se <span class=\"_ _9\"></span>utilizan </span>como instrumento<span class=\"_ _6\"></span>s de cobertura; y - <span class=\"_ _1a\"> </span><span class=\"ff2\">La <span class=\"_ _2\"></span>adici\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>nuevos <span class=\"_ _2\"></span>requisitos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>desglose <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>permitir <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>comprensi\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>efecto<span class=\"_ _6\"></span> </span>de estos contra<span class=\"_ _6\"></span>tos sobre la informaci\u00f3n<span class=\"_ _6\"></span> financiera de l<span class=\"_ _6\"></span>a empresa. Estas <span class=\"_ _f\"></span>modificaciones <span class=\"_ _10\"></span>son <span class=\"_ _f\"></span>efectivas <span class=\"_ _f\"></span>para <span class=\"_ _10\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _f\"></span>ejercicios <span class=\"_ _10\"></span>que <span class=\"_ _f\"></span>comiencen <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>partir <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>1 <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>enero<span class=\"_ _6\"></span> de 2026. Se permit<span class=\"_ _6\"></span>e su aplicaci\u00f3n an<span class=\"_ _6\"></span>ticipada. Mejoras <span class=\"_ _4\"> </span>anuales <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _6\"></span>as <span class=\"_ _4\"> </span>normas <span class=\"_ _4\"> </span>N<span class=\"_ _6\"></span>IIF\u00ae <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>contabilidad, <span class=\"_ _4\"> </span>volu<span class=\"_ _6\"></span>men <span class=\"_ _4\"> </span>11:<span class=\"ff2\"> <span class=\"_ _4\"> </span>Las </span>modificaciones <span class=\"_ _11\"></span>aplican <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>los <span class=\"_ _11\"></span>ejercicios <span class=\"_ _11\"></span>anuales <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>comiencen <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>partir <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>1 <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>enero <span class=\"_ _11\"></span>de 2026. <span class=\"_ _c\"> </span>  El<span class=\"_ _6\"></span> <span class=\"_ _d\"> </span>prop\u00f3sito <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _c\"> </span>m<span class=\"_ _2\"></span>odificacione<span class=\"_ _6\"></span>s <span class=\"_ _d\"> </span>es <span class=\"_ _d\"> </span>evitar <span class=\"_ _c\"> </span>posibles <span class=\"_ _d\"> </span>confusiones <span class=\"_ _c\"> </span>surgidas <span class=\"_ _d\"> </span>de inconsistencias <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>redacci\u00f3n <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>la <span class=\"_ _6\"></span>normativa, <span class=\"_ _10\"></span>abordando <span class=\"_ _f\"></span>cambios <span class=\"_ _f\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _f\"></span>siguientes <span class=\"_ _f\"></span>normas: NIIF 1 \" Adopci\u00f3n p<span class=\"_ _6\"></span>or primera vez de <span class=\"_ _6\"></span>las NIIF\u201d;<span class=\"ff2\"> </span>NIIF 7 \" I<span class=\"_ _6\"></span>nstrumentos financie<span class=\"_ _6\"></span>ros: Informaci\u00f3n a <span class=\"_ _6\"></span>revelar\"; NIIF 9 \"I<span class=\"_ _6\"></span>nstrumentos financieros<span class=\"_ _6\"></span>\";  NIIF 10 \"Estados f<span class=\"_ _6\"></span>inancieros consol<span class=\"_ _6\"></span>idados\u201d; y <span class=\"ff2\"> </span>NIC 7 \"Estado de <span class=\"_ _6\"></span>flujos de efectivo\".<span class=\"_ _6\"></span>  No se <span class=\"_ _2\"></span>ha adoptado anticipadamente ninguna norma, modificaci\u00f3n o interpretaci\u00f3n que no haya entrado en vi<span class=\"_ _6\"></span>gor.  Normas, <span class=\"_ _a\"></span>interpretacion<span class=\"_ _6\"></span>es <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>m<span class=\"_ _2\"></span>odif<span class=\"_ _6\"></span>icaciones <span class=\"_ _a\"></span>a <span class=\"_ _a\"> </span>l<span class=\"_ _2\"></span>as <span class=\"_ _a\"></span>normas <span class=\"_ _a\"></span>existent<span class=\"_ _6\"></span>es <span class=\"_ _a\"></span>que <span class=\"_ _b\"> </span>no <span class=\"_ _a\"></span>pueden adoptarse anticipada<span class=\"_ _6\"></span>mente o que no ha<span class=\"_ _6\"></span>n sido adop<span class=\"_ _6\"></span>tadas por la Uni\u00f3n E<span class=\"_ _6\"></span>uropea A la <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>de formulaci\u00f3n de <span class=\"_ _2\"></span>estas cuentas <span class=\"_ _2\"></span>anuales consolidadas, el IASB <span class=\"_ _2\"></span>y el <span class=\"_ _2\"></span>Comit\u00e9 <span class=\"_ _2\"></span>de Interpretacione<span class=\"_ _6\"></span>s <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>NIIF <span class=\"_ _2\"></span>hab\u00ed<span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>publicado <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>normas, <span class=\"_ _2\"></span>modificaciones <span class=\"_ _2\"></span>e <span class=\"_ _11\"></span>interpretaciones que <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>detallan <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>con<span class=\"_ _6\"></span>tinuaci\u00f3n, <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>est\u00e1n <span class=\"_ _9\"></span>pendientes <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>adopci\u00f3n <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>parte <span class=\"_ _a\"></span>de <span class=\"_ _11\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>Uni\u00f3n Europea.<span class=\"_ _117\"> </span>NIIF 18 \u201cPresentaci\u00f3n y desglose en los estados financieros\u201d:<span class=\"ff2\"> <span class=\"_ _2\"></span>El IASB ha emitido una </span>nueva <span class=\"_ _2\"></span>norma <span class=\"_ _11\"></span>sobre <span class=\"_ _2\"></span>presentaci\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>desglose <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>estados <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>inancier<span class=\"_ _6\"></span>os, <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>sustituye <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>la NIC <span class=\"_ _11\"></span>1 <span class=\"_ _9\"></span>\u201cPresentaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>estados <span class=\"_ _11\"></span>fi<span class=\"_ _2\"></span>nanc<span class=\"_ _6\"></span>ieros\u201d. <span class=\"_ _11\"></span> <span class=\"_ _9\"></span>Muchos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _9\"></span>principios <span class=\"_ _11\"></span>existentes <span class=\"_ _11\"></span>en <span class=\"_ _9\"></span>la NIC <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>antienen; <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>obstante, <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>nuevos <span class=\"_ _11\"></span>conceptos c<span class=\"_ _2\"></span>lave <span class=\"_ _11\"></span>introducidos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>NIIF <span class=\"_ _2\"></span>18 se relacionan con: - <span class=\"_ _1b\"> </span>La <span class=\"_ _a\"></span>estructura<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>cuenta <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>ganan<span class=\"_ _6\"></span>cias, <span class=\"_ _a\"></span>requiriendo <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>presentaci\u00f3n <span class=\"_ _9\"></span>de ciertos <span class=\"_ _a\"></span>tot<span class=\"_ _6\"></span>ales <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>subtotales <span class=\"_ _9\"></span>espec\u00edficos <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>exigiendo <span class=\"_ _a\"></span>l<span class=\"_ _6\"></span>a <span class=\"_ _a\"></span>clasifi<span class=\"_ _6\"></span>caci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>partid<span class=\"_ _6\"></span>as <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>p\u00e9rdidas <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>ganancias <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>una <span class=\"_ _e\"> </span>de <span class=\"_ _17\"> </span>cinco <span class=\"_ _e\"> </span>categor\u00edas: <span class=\"_ _e\"> </span>operac<span class=\"_ _6\"></span>i\u00f3n, <span class=\"_ _e\"> </span>inversi\u00f3n, financiaci\u00f3n, im<span class=\"_ _6\"></span>puestos sobre las g<span class=\"_ _6\"></span>anancias y operacio<span class=\"_ _6\"></span>nes discontinuadas<span class=\"_ _6\"></span>; - <span class=\"_ _1b\"> </span>Desgloses <span class=\"_ _2\"></span>requeridos <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>estados <span class=\"_ _11\"></span>financieros <span class=\"_ _11\"></span>para <span class=\"_ _11\"></span>ciertas <span class=\"_ _2\"></span>medidas <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>desempe\u00f1o<span class=\"_ _6\"></span> de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>que <span class=\"_ _f\"></span>se informa <span class=\"_ _f\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _f\"></span>est<span class=\"_ _2\"></span>ados <span class=\"_ _f\"></span>financieros <span class=\"_ _f\"></span>(es<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>decir, <span class=\"_ _6\"></span>medidas <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>desempe\u00f1o d<span class=\"_ _6\"></span>efinidas por la direcci\u00f3n)<span class=\"_ _6\"></span>; y - <span class=\"_ _1b\"> </span>Principios <span class=\"_ _2\"></span>mejorados <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>agregaci\u00f3n <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>desagreg<span class=\"_ _6\"></span>aci\u00f3n <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>se <span class=\"_ _2\"></span>aplican <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>estados financieros princ<span class=\"_ _6\"></span>ipales y a las no<span class=\"_ _6\"></span>tas en general. La <span class=\"_ _d\"> </span>NIIF <span class=\"_ _d\"> </span>18 <span class=\"_ _13\"> </span>no <span class=\"_ _d\"> </span>cambia <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>reconocimiento <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>la  v<span class=\"_ _6\"></span>aloraci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>partidas <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>est<span class=\"_ _2\"></span>ado<span class=\"_ _6\"></span>s financieros,  pero  podr\u00eda  camb<span class=\"_ _6\"></span>iar  lo  que  una  entidad  reporta  como  su  \u201cresultado  de explotaci\u00f3n\u201d.<span class=\"ff2\"> </span>Esta <span class=\"_ _2\"></span>nueva norma es <span class=\"_ _2\"></span>efectiva para los <span class=\"_ _2\"></span>ejercicios que comiencen <span class=\"_ _2\"></span>a partir del <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>de enero <span class=\"_ _2\"></span>de<span class=\"_ _6\"></span> 2027,  inclu<span class=\"_ _6\"></span>so  para  l<span class=\"_ _6\"></span>os  estados <span class=\"_ _d\"> </span>financieros  inte<span class=\"_ _6\"></span>rmedios,  y <span class=\"_ _13\"> </span>se  requ<span class=\"_ _6\"></span>iere  una <span class=\"_ _d\"> </span>aplicaci\u00f3n retrospectiva. <span class=\"_ _b\"> </span>Se <span class=\"_ _c\"> </span>permite <span class=\"_ _b\"> </span>su <span class=\"_ _c\"> </span>aplicaci\u00f3n <span class=\"_ _b\"> </span>anticipada, <span class=\"_ _b\"> </span>si <span class=\"_ _c\"> </span>bien <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>norma <span class=\"_ _b\"> </span>est\u00e1 <span class=\"_ _c\"> </span>pendiente <span class=\"_ _c\"> </span>de aprobaci\u00f3n por pa<span class=\"_ _6\"></span>rte de la Uni\u00f3n Eu<span class=\"_ _6\"></span>ropea. NIIF 19 \u201cDependientes sin responsabilidad p\u00fablica<span class=\"_ _6\"></span>: Desgloses\u201d:<span class=\"_ _2\"></span><span class=\"ff2\"> Esta nueva norma ha </span>sido <span class=\"_ _2\"></span>desarrollada para <span class=\"_ _2\"></span>permitir <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>dependientes <span class=\"_ _2\"></span>sin <span class=\"_ _2\"></span>responsabilidad <span class=\"_ _2\"></span>p\u00fabl<span class=\"_ _6\"></span>ica, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>una matriz <span class=\"_ _11\"></span>que <span class=\"_ _9\"></span>aplica <span class=\"_ _11\"></span>las <span class=\"_ _9\"></span>normas <span class=\"_ _11\"></span>NIIF <span class=\"_ _11\"></span>en <span class=\"_ _9\"></span>sus<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>estados <span class=\"_ _9\"></span>financieros <span class=\"_ _11\"></span>consolidados, <span class=\"_ _11\"></span>apliquen <span class=\"_ _11\"></span>las normas <span class=\"_ _11\"></span>NIIF <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>requisitos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>desglose <span class=\"_ _11\"></span>reducidos. <span class=\"_ _9\"></span>La <span class=\"_ _11\"></span>NIIF <span class=\"_ _9\"></span>19 <span class=\"_ _9\"></span>es <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>norma <span class=\"_ _9\"></span>voluntaria<span class=\"_ _6\"></span> que <span class=\"_ _2\"></span>las <span class=\"_ _11\"></span>dependientes <span class=\"_ _2\"></span>elegibles <span class=\"_ _2\"></span>pueden <span class=\"_ _2\"></span>aplicar <span class=\"_ _2\"></span>al <span class=\"_ _11\"></span>preparar <span class=\"_ _2\"></span>sus <span class=\"_ _11\"></span>propios <span class=\"_ _2\"></span>est<span class=\"_ _2\"></span>ados <span class=\"_ _2\"></span>financieros consolidados, <span class=\"_ _2\"></span>separados <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>individuales, <span class=\"_ _2\"></span>siempre <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>lo <span class=\"_ _11\"></span>permita <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>legislaci\u00f3n <span class=\"_ _11\"></span>reguladora correspondiente. <span class=\"_ _5\"> </span> <span class=\"_ _5\"> </span>Estas <span class=\"_ _5\"> </span>dependientes <span class=\"_ _5\"> </span>continuar\u00e1n <span class=\"_ _5\"> </span>aplicando <span class=\"_ _5\"> </span>los <span class=\"_ _5\"> </span>requisitos <span class=\"_ _5\"> </span>de reconocimiento, valo<span class=\"_ _6\"></span>raci\u00f3n y presentaci\u00f3n de otras normas NI<span class=\"_ _6\"></span>IF, pero <span class=\"_ _2\"></span>puede<span class=\"_ _6\"></span>n reemplazar los requisitos de d<span class=\"_ _6\"></span>esglose de esa<span class=\"_ _6\"></span>s normas con requi<span class=\"_ _6\"></span>sitos de desglose <span class=\"_ _6\"></span>reducidos. La <span class=\"_ _11\"></span>nueva <span class=\"_ _11\"></span>norma <span class=\"_ _11\"></span>es <span class=\"_ _11\"></span>efectiva <span class=\"_ _11\"></span>para <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>ejercicios <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>comiencen<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>partir <span class=\"_ _2\"></span>del <span class=\"_ _9\"></span>1 <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>enero <span class=\"_ _11\"></span>de 2027. <span class=\"_ _2\"></span>Se <span class=\"_ _2\"></span>permite <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>aplicaci\u00f3n <span class=\"_ _2\"></span>anticipada, <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>bien <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>norma <span class=\"_ _2\"></span>est\u00e1 <span class=\"_ _2\"></span>pendiente <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>aprobaci\u00f3n por parte de la Un<span class=\"_ _6\"></span>i\u00f3n Europea. NIIF <span class=\"_ _a\"></span>19 <span class=\"_ _9\"></span>(Modificaci\u00f3n) <span class=\"_ _a\"></span>\u201c<span class=\"_ _6\"></span>Dependientes <span class=\"_ _9\"></span>si<span class=\"_ _2\"></span>n <span class=\"_ _9\"></span>responsabilidad <span class=\"_ _a\"></span>p\u00fablica<span class=\"_ _6\"></span>: <span class=\"_ _a\"></span>Desgloses\u201d:<span class=\"ff2\"> <span class=\"_ _a\"></span>La<span class=\"_ _6\"></span> </span>NIIF <span class=\"_ _18\"> </span>19, <span class=\"_ _18\"> </span>emiti<span class=\"_ _6\"></span>da <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>mayo <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>2<span class=\"_ _6\"></span>024, <span class=\"_ _18\"> </span>permite <span class=\"_ _18\"> </span>a <span class=\"_ _1c\"> </span>las <span class=\"_ _18\"> </span>filiales <span class=\"_ _1c\"> </span>elegibles <span class=\"_ _1c\"> </span>r<span class=\"_ _2\"></span>evelar<span class=\"_ _6\"></span> <span class=\"_ _18\"> </span>menor informaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>relaci\u00f3n <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>las <span class=\"_ _11\"></span>normas <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>modificaciones <span class=\"_ _2\"></span>NIIF <span class=\"_ _2\"></span>emitidas <span class=\"_ _11\"></span>hasta <span class=\"_ _2\"></span>febrero <span class=\"_ _2\"></span>de 2021. <span class=\"_ _2\"></span>Estas <span class=\"_ _11\"></span>nuevas <span class=\"_ _11\"></span>modificaciones <span class=\"_ _2\"></span>ayudan <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>filiales <span class=\"_ _2\"></span>elegibles <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>reducir <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>desg<span class=\"_ _2\"></span>loses en r<span class=\"_ _2\"></span>elaci\u00f3n<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>con las <span class=\"_ _2\"></span>normas y modificaciones NIIF emitidas <span class=\"_ _2\"></span>entre febrero de <span class=\"_ _2\"></span>2021 y <span class=\"_ _2\"></span>mayo de 2024 (en<span class=\"_ _6\"></span>tre ellas, <span class=\"_ _6\"></span>la NIIF <span class=\"_ _6\"></span>18). Con estas <span class=\"_ _6\"></span>modificaciones, <span class=\"_ _6\"></span>la NI<span class=\"_ _6\"></span>IF 19 <span class=\"_ _6\"></span>refleja los cambios<span class=\"_ _6\"></span> en las <span class=\"_ _2\"></span>NIIF que entrar\u00e1n en vigor hasta <span class=\"_ _2\"></span>el 1 de <span class=\"_ _2\"></span>enero de 2027, fecha en<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>que ser\u00e1 aplicable la <span class=\"_ _11\"></span>NIIF <span class=\"_ _2\"></span>19. <span class=\"_ _11\"></span>En <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>futuro, <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>NIIF <span class=\"_ _11\"></span>19 <span class=\"_ _2\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>modificar\u00e1 <span class=\"_ _11\"></span>simult\u00e1neamente <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>publicaci\u00f3n <span class=\"_ _2\"></span>o revisi\u00f3n por pa<span class=\"_ _6\"></span>rte del IASB de ot<span class=\"_ _6\"></span>ras normas de cont<span class=\"_ _6\"></span>abilidad. Esta modificaci\u00f3<span class=\"_ _6\"></span>n est\u00e1 pendiente d<span class=\"_ _6\"></span>e aprobaci\u00f3n por <span class=\"_ _6\"></span>parte de la Uni\u00f3n Eur<span class=\"_ _6\"></span>opea<span class=\"_ _117\"> </span>NIC <span class=\"_ _7\"> </span>21 <span class=\"_ _1d\"> </span>(Modificaci\u00f3n<span class=\"_ _6\"></span>) <span class=\"_ _7\"> </span>\u201cConversi\u00f3n <span class=\"_ _7\"> </span>a <span class=\"_ _1d\"> </span>una <span class=\"_ _7\"> </span>moneda <span class=\"_ _7\"> </span>de <span class=\"_ _1d\"> </span>presentaci\u00f3n<span class=\"_ _6\"></span> hiperinflacionar<span class=\"_ _6\"></span>ia<span class=\"ff6\">\u201d: <span class=\"_ _c\"> </span>Esta <span class=\"_ _b\"> </span>modificaci\u00f3n <span class=\"_ _b\"> </span>aclara <span class=\"_ _c\"> </span>c\u00f3mo <span class=\"_ _b\"> </span>las <span class=\"_ _c\"> </span>empresas <span class=\"_ _b\"> </span>deben <span class=\"_ _c\"> </span>convertir <span class=\"_ _b\"> </span>sus </span>estados <span class=\"_ _11\"></span>financiero<span class=\"_ _6\"></span>s <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>una <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>oneda <span class=\"_ _2\"></span>no <span class=\"_ _11\"></span>hiperinflaciona<span class=\"_ _6\"></span>ria <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>una <span class=\"_ _2\"></span>hi<span class=\"_ _2\"></span>perinf<span class=\"_ _6\"></span>lacionaria, <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>es relevante  para <span class=\"_ _1c\"> </span>las <span class=\"_ _1c\"> </span>entidades <span class=\"_ _1c\"> </span>cuya  moneda <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>presentaci\u00f3n<span class=\"_ _6\"></span> <span class=\"_ _1c\"> </span>sea <span class=\"_ _1c\"> </span>la <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>una <span class=\"_ _1c\"> </span>econom\u00eda hiperinflaciona<span class=\"_ _6\"></span>ria, <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>cuya moneda <span class=\"_ _2\"></span>funciona<span class=\"_ _6\"></span>l, <span class=\"_ _2\"></span>o la <span class=\"_ _2\"></span>de sus <span class=\"_ _2\"></span>operaciones en <span class=\"_ _2\"></span>el extranjero, sea la de una econo<span class=\"_ _6\"></span>m\u00eda no hiperinflacionar<span class=\"_ _6\"></span>ia.  La  modif<span class=\"_ _6\"></span>icaci\u00f3n  ex<span class=\"_ _6\"></span>ige  que  todo<span class=\"_ _6\"></span>s  los <span class=\"_ _13\"> </span>importes <span class=\"_ _13\"> </span>(incluidas <span class=\"_ _d\"> </span>las  cifras  co<span class=\"_ _6\"></span>mparativas) <span class=\"_ _d\"> </span>se conviertan <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>una <span class=\"_ _11\"></span>moneda <span class=\"_ _11\"></span>funcional <span class=\"_ _11\"></span>que <span class=\"_ _9\"></span>sea <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>una <span class=\"_ _11\"></span>econom\u00eda <span class=\"_ _11\"></span>no <span class=\"_ _9\"></span>hiperinflacionar<span class=\"_ _6\"></span>ia <span class=\"_ _11\"></span>a una <span class=\"_ _2\"></span>moneda <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span>esen<span class=\"_ _6\"></span>taci\u00f3n <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>una <span class=\"_ _11\"></span>econom\u00eda <span class=\"_ _2\"></span>hiperinflacion<span class=\"_ _6\"></span>aria, <span class=\"_ _2\"></span>utilizando <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span><span class=\"ls5\">l </span>tipo de cambio d<span class=\"_ _6\"></span>e cierre a la fecha d<span class=\"_ _6\"></span>el \u00faltimo estado d<span class=\"_ _6\"></span>e situaci\u00f3n financ<span class=\"_ _6\"></span>iera. Se incluye una excepci\u00f3n p<span class=\"_ _6\"></span>ara las entidades cuya <span class=\"_ _6\"></span>moneda funcional y de present<span class=\"_ _6\"></span>aci\u00f3n sea la <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>una <span class=\"_ _c\"> </span>econom\u00eda <span class=\"_ _b\"> </span>hiperinflacionaria, <span class=\"_ _c\"> </span>permiti\u00e9ndo<span class=\"_ _6\"></span>les <span class=\"_ _c\"> </span>no <span class=\"_ _c\"> </span>volver <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>convertir <span class=\"_ _b\"> </span>las <span class=\"_ _c\"> </span>cifras comparativas de su<span class=\"_ _6\"></span>s operaciones<span class=\"_ _6\"></span> en el extranjero que <span class=\"_ _6\"></span>tienen una moned<span class=\"_ _6\"></span>a funcional de una econom\u00eda no hipe<span class=\"_ _6\"></span>rinflacionaria. La <span class=\"_ _11\"></span>modificaci\u00f3n <span class=\"_ _2\"></span>es <span class=\"_ _11\"></span>efectiva <span class=\"_ _11\"></span>para <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>ejercicios <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>comiencen <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>partir <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>1 <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>enero <span class=\"_ _11\"></span>de 2027. <span class=\"_ _d\"> </span>Se <span class=\"_ _d\"> </span>permite <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>aplicaci\u00f3n <span class=\"_ _c\"> </span>anticipada, <span class=\"_ _d\"> </span>si <span class=\"_ _d\"> </span>bien <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>modificaci\u00f3n <span class=\"_ _c\"> </span>es<span class=\"_ _2\"></span>t\u00e1 <span class=\"_ _c\"> </span>pendiente <span class=\"_ _d\"> </span>de aprobaci\u00f3n por pa<span class=\"_ _6\"></span>rte de la Uni\u00f3n Eu<span class=\"_ _6\"></span>ropea. No <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>estima <span class=\"_ _11\"></span>ning\u00fan <span class=\"_ _11\"></span>impacto <span class=\"_ _9\"></span>signficativo <span class=\"_ _11\"></span>potencial <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>cuentas <span class=\"_ _11\"></span>anuales <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Grupo <span class=\"_ _9\"></span>de las <span class=\"_ _2\"></span>normas, modificaci<span class=\"_ _6\"></span>ones e <span class=\"_ _2\"></span>interpretaciones <span class=\"_ _2\"></span>que est\u00e1n pendientes <span class=\"_ _2\"></span>de adopci\u00f3n por <span class=\"_ _2\"></span>parte de la Uni\u00f3n Europ<span class=\"_ _6\"></span>ea<span class=\"fs9\">.</span> 2.4 <span class=\"_ _14\"> </span>Comparaci\u00f3n de la in<span class=\"_ _6\"></span>formaci\u00f3n No se han realizad<span class=\"_ _6\"></span>o modificaciones sob<span class=\"_ _6\"></span>re las cifras co<span class=\"_ _6\"></span>mparables del ej<span class=\"_ _6\"></span>ercicio anterior.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-368": {
   "value": "3. <span class=\"_ _7\"> </span>Principios Contables y No<span class=\"_ _6\"></span>rmas de Valoraci\u00f3n Apl<span class=\"_ _6\"></span>icados 3.1 <span class=\"_ _14\"> </span>Entidades dependien<span class=\"_ _6\"></span>tes  <span class=\"_ _15\"> </span>Un <span class=\"_ _11\"></span>inversor <span class=\"_ _9\"></span>controla <span class=\"_ _11\"></span>una <span class=\"_ _11\"></span>participada <span class=\"_ _11\"></span>cuando <span class=\"_ _11\"></span>por <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>implicaci\u00f3n <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>ella <span class=\"_ _9\"></span>est\u00e1 <span class=\"_ _11\"></span>expuesto, <span class=\"_ _11\"></span>o tiene <span class=\"_ _b\"> </span>derecho, <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>unos <span class=\"_ _b\"> </span>rendimientos <span class=\"_ _a\"> </span>variables <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>tiene <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>capacidad <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>influir <span class=\"_ _b\"> </span>en <span class=\"_ _a\"></span>di<span class=\"_ _2\"></span>chos<span class=\"_ _6\"></span> rendimientos a t<span class=\"_ _6\"></span>rav\u00e9s del poder que e<span class=\"_ _6\"></span>jerce sobre la pa<span class=\"_ _6\"></span>rticipada.  <span class=\"_ _15\"> </span>En el <span class=\"_ _2\"></span>Anexo adjunto al final de <span class=\"_ _2\"></span>la memoria, se <span class=\"_ _2\"></span>incluye la informaci\u00f3n sobre las entidades dependientes in<span class=\"_ _6\"></span>cluidas en la cons<span class=\"_ _6\"></span>olidaci\u00f3n del G<span class=\"_ _6\"></span>rupo.<span class=\"_ _117\"> </span>Los <span class=\"_ _2\"></span>ingresos, <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>flujos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>efectivo <span class=\"_ _2\"></span>de las <span class=\"_ _11\"></span>entidades <span class=\"_ _2\"></span>depend<span class=\"_ _6\"></span>ientes <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>incluyen <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>las cuentas <span class=\"_ _9\"></span>anuales <span class=\"_ _9\"></span>consolidadas <span class=\"_ _9\"></span>desde <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>f<span class=\"_ _6\"></span>echa <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>adqui<span class=\"_ _6\"></span>sici\u00f3n, <span class=\"_ _9\"></span>que <span class=\"_ _a\"></span>es<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>aque<span class=\"_ _6\"></span>lla <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _11\"></span>que <span class=\"_ _a\"></span>el Grupo <span class=\"_ _c\"> </span>obtiene <span class=\"_ _b\"> </span>efectivamente <span class=\"_ _b\"> </span>el <span class=\"_ _c\"> </span>control <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>las <span class=\"_ _c\"> </span>mismas. <span class=\"_ _b\"> </span>Las <span class=\"_ _c\"> </span>entidades <span class=\"_ _c\"> </span>dependientes <span class=\"_ _c\"> </span>se excluyen de la con<span class=\"_ _6\"></span>solidaci\u00f3n desde la<span class=\"_ _6\"></span> fecha en la que se ha pe<span class=\"_ _6\"></span>rdido el control.  <span class=\"_ _15\"> </span><span class=\"ff6\">El Grupo aplic\u00f3 la excepci<span class=\"_ _6\"></span>\u00f3n contemplada en la NI<span class=\"_ _6\"></span>IF 1 \u201cAdopci\u00f3n por primera v<span class=\"_ _6\"></span>ez de las </span>Normas Internacional<span class=\"_ _6\"></span>es de Informaci\u00f3n Financiera\u201d por lo que s\u00f3lo las combinaciones de negocios <span class=\"_ _6\"></span>efectuadas <span class=\"_ _f\"></span>a p<span class=\"_ _6\"></span>artir <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>1 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>enero <span class=\"_ _f\"></span>de 2004,<span class=\"_ _6\"></span> fe<span class=\"_ _6\"></span>cha de<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>transici\u00f3n <span class=\"_ _f\"></span>a las <span class=\"_ _6\"></span>NI<span class=\"lsb\">IF</span>-UE, <span class=\"_ _6\"></span>han sido  registradas  mediante  el  m\u00e9todo  de  adquisici\u00f3n.  Las <span class=\"_ _1c\"> </span>adquisiciones  de  entidades efectuadas <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>anterioridad<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>dicha <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>registraron <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>acuerdo con <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>establecido <span class=\"_ _2\"></span>en los <span class=\"_ _b\"> </span>principios <span class=\"_ _a\"></span>contables <span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>Espa\u00f1a <span class=\"_ _a\"></span>anteriores, <span class=\"_ _a\"> </span>una <span class=\"_ _b\"> </span>vez <span class=\"_ _a\"></span>consideradas <span class=\"_ _b\"> </span>las <span class=\"_ _b\"> </span>correcciones <span class=\"_ _a\"></span>y ajustes necesario<span class=\"_ _6\"></span>s en la fecha de tra<span class=\"_ _6\"></span>nsici\u00f3n.<span class=\"_ _117\"> </span>Otros aspectos de <span class=\"_ _6\"></span>la consolidac<span class=\"_ _6\"></span>i\u00f3n  <span class=\"_ _15\"> </span>Las <span class=\"_ _9\"></span>cuentas <span class=\"_ _9\"></span>anuales <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>entidades <span class=\"_ _9\"></span>dependientes <span class=\"_ _9\"></span>se <span class=\"_ _11\"></span>consolidan <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>e <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>S<span class=\"_ _6\"></span>ociedad dominante por <span class=\"_ _2\"></span>aplicaci\u00f3n del m\u00e9todo <span class=\"_ _2\"></span>de integraci\u00f3n global. <span class=\"_ _2\"></span>Consecuentem<span class=\"_ _6\"></span>ente, <span class=\"_ _2\"></span>todos los saldos <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>transacciones <span class=\"_ _a\"></span>efectuadas <span class=\"_ _b\"> </span>entre <span class=\"_ _b\"> </span>las <span class=\"_ _b\"> </span>sociedades <span class=\"_ _a\"></span>consolidadas <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>benefic<span class=\"_ _2\"></span>ios <span class=\"_ _b\"> </span>o p\u00e9rdidas no rea<span class=\"_ _6\"></span>lizadas han sido elim<span class=\"_ _6\"></span>inados en el proce<span class=\"_ _6\"></span>so de consolidaci\u00f3n.<span class=\"_ _117\"> </span>   <span class=\"_ _15\"> </span>Las <span class=\"_ _d\"> </span>pol\u00edticas <span class=\"_ _c\"> </span>contables <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>entidades <span class=\"_ _c\"> </span>dependientes <span class=\"_ _d\"> </span>se <span class=\"_ _c\"> </span>han <span class=\"_ _d\"> </span>adaptado <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>pol\u00edticas contables <span class=\"_ _a\"></span>de<span class=\"_ _6\"></span>l <span class=\"_ _a\"></span>Grupo, <span class=\"_ _a\"></span>pa<span class=\"_ _6\"></span>ra <span class=\"_ _a\"></span>transaccio<span class=\"_ _6\"></span>nes <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>otro<span class=\"_ _6\"></span>s <span class=\"_ _a\"></span>eventos <span class=\"_ _9\"></span>que, <span class=\"_ _a\"></span>siendo <span class=\"_ _a\"></span>si<span class=\"_ _6\"></span>milares <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>hayan producido en cir<span class=\"_ _6\"></span>cunstancias pare<span class=\"_ _6\"></span>cidas.  <span class=\"_ _15\"> </span>Los <span class=\"_ _1c\"> </span>estados  fi<span class=\"_ _2\"></span>nanc<span class=\"_ _6\"></span>ieros <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>las <span class=\"_ _1c\"> </span>sociedades <span class=\"_ _1c\"> </span>dependie<span class=\"_ _6\"></span>ntes <span class=\"_ _1c\"> </span>utilizados  en <span class=\"_ _18\"> </span>el <span class=\"_ _1c\"> </span>proceso  de consolidaci\u00f3n <span class=\"_ _2\"></span>est\u00e1n <span class=\"_ _2\"></span>referidos <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>misma <span class=\"_ _11\"></span>fecha <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>presentaci\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>mismo <span class=\"_ _2\"></span>per\u00edodo <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>los de la Sociedad do<span class=\"_ _6\"></span>minante<span class=\"_ _117\"> </span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-369": {
   "value": "Participaciones no dom<span class=\"_ _6\"></span>inantes  <span class=\"_ _15\"> </span>Las participaciones no <span class=\"_ _2\"></span>dominantes <span class=\"_ _2\"></span>en las <span class=\"_ _2\"></span>entidades dependientes adquiridas a <span class=\"_ _2\"></span>partir del <span class=\"_ _2\"></span>1 de ener<span class=\"_ _6\"></span>o de <span class=\"_ _f\"></span>2004, se r<span class=\"_ _6\"></span>egistran <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la fecha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _f\"></span>por el por<span class=\"_ _6\"></span>centaje <span class=\"_ _6\"></span>de pa<span class=\"_ _6\"></span>rticipaci\u00f3n en <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>r<span class=\"_ _2\"></span>azonab<span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _f\"></span>netos <span class=\"_ _6\"></span>identific<span class=\"_ _6\"></span>ables. <span class=\"_ _f\"></span>Las <span class=\"_ _6\"></span>participaciones <span class=\"_ _6\"></span>no <span class=\"_ _f\"></span>dominantes<span class=\"_ _6\"></span> en <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>entidade<span class=\"_ _6\"></span>s <span class=\"_ _d\"> </span>dependientes <span class=\"_ _c\"> </span>adquiridas <span class=\"_ _c\"> </span>con <span class=\"_ _d\"> </span>anterioridad <span class=\"_ _c\"> </span>a <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>fecha <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>transici\u00f3n <span class=\"_ _c\"> </span>se reconocieron por el<span class=\"_ _2\"></span> porcentaje de participaci\u00f3n en <span class=\"_ _2\"></span>el patrimonio neto <span class=\"_ _2\"></span>de las <span class=\"_ _2\"></span>mismas en l<span class=\"_ _2\"></span>a fecha de prime<span class=\"_ _6\"></span>ra consolidaci\u00f3n.  Las <span class=\"_ _c\"> </span>participacio<span class=\"_ _6\"></span>nes <span class=\"_ _c\"> </span>no <span class=\"_ _c\"> </span>do<span class=\"_ _6\"></span>minantes <span class=\"_ _b\"> </span>se <span class=\"_ _c\"> </span>presentan <span class=\"_ _b\"> </span>en <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>patrimonio <span class=\"_ _b\"> </span>neto <span class=\"_ _c\"> </span>consolidado <span class=\"_ _b\"> </span>de forma separada <span class=\"_ _2\"></span>del patrimonio atribuido a <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>propietarios de i<span class=\"_ _2\"></span>nstru<span class=\"_ _6\"></span>mentos <span class=\"_ _2\"></span>de patrimonio neto <span class=\"_ _d\"> </span>de <span class=\"_ _13\"> </span>la <span class=\"_ _d\"> </span>Sociedad <span class=\"_ _d\"> </span>dominante. <span class=\"_ _d\"> </span>Las  p<span class=\"_ _6\"></span>articipaciones<span class=\"_ _6\"></span> <span class=\"_ _d\"> </span>no  domina<span class=\"_ _6\"></span>ntes <span class=\"_ _d\"> </span>en <span class=\"_ _13\"> </span>los <span class=\"_ _d\"> </span>resultados consolidados <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>en  el <span class=\"_ _c\"> </span>r<span class=\"_ _2\"></span>esultado <span class=\"_ _d\"> </span>global <span class=\"_ _c\"> </span>t<span class=\"_ _2\"></span>otal <span class=\"_ _d\"> </span>consolidado <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _d\"> </span>se presentan <span class=\"_ _f\"></span>igualmente <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>f<span class=\"_ _2\"></span>or<span class=\"_ _6\"></span>ma <span class=\"_ _6\"></span>separada <span class=\"_ _f\"></span>en la <span class=\"_ _f\"></span>cuenta <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>p\u00e9rdidas y <span class=\"_ _f\"></span>ganancias <span class=\"_ _f\"></span>consolidadas y en el estado de<span class=\"_ _6\"></span>l resultado global co<span class=\"_ _6\"></span>nsolidado. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "Participaciones no dom<span class=\"_ _6\"></span>inantes  <span class=\"_ _15\"> </span>Las participaciones no <span class=\"_ _2\"></span>dominantes <span class=\"_ _2\"></span>en las <span class=\"_ _2\"></span>entidades dependientes adquiridas a <span class=\"_ _2\"></span>partir del <span class=\"_ _2\"></span>1 de ener<span class=\"_ _6\"></span>o de <span class=\"_ _f\"></span>2004, se r<span class=\"_ _6\"></span>egistran <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la fecha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _f\"></span>por el por<span class=\"_ _6\"></span>centaje <span class=\"_ _6\"></span>de pa<span class=\"_ _6\"></span>rticipaci\u00f3n en <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>r<span class=\"_ _2\"></span>azonab<span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _f\"></span>netos <span class=\"_ _6\"></span>identific<span class=\"_ _6\"></span>ables. <span class=\"_ _f\"></span>Las <span class=\"_ _6\"></span>participaciones <span class=\"_ _6\"></span>no <span class=\"_ _f\"></span>dominantes<span class=\"_ _6\"></span> en <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>entidade<span class=\"_ _6\"></span>s <span class=\"_ _d\"> </span>dependientes <span class=\"_ _c\"> </span>adquiridas <span class=\"_ _c\"> </span>con <span class=\"_ _d\"> </span>anterioridad <span class=\"_ _c\"> </span>a <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>fecha <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>transici\u00f3n <span class=\"_ _c\"> </span>se reconocieron por el<span class=\"_ _2\"></span> porcentaje de participaci\u00f3n en <span class=\"_ _2\"></span>el patrimonio neto <span class=\"_ _2\"></span>de las <span class=\"_ _2\"></span>mismas en l<span class=\"_ _2\"></span>a fecha de prime<span class=\"_ _6\"></span>ra consolidaci\u00f3n.  Las <span class=\"_ _c\"> </span>participacio<span class=\"_ _6\"></span>nes <span class=\"_ _c\"> </span>no <span class=\"_ _c\"> </span>do<span class=\"_ _6\"></span>minantes <span class=\"_ _b\"> </span>se <span class=\"_ _c\"> </span>presentan <span class=\"_ _b\"> </span>en <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>patrimonio <span class=\"_ _b\"> </span>neto <span class=\"_ _c\"> </span>consolidado <span class=\"_ _b\"> </span>de forma separada <span class=\"_ _2\"></span>del patrimonio atribuido a <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>propietarios de i<span class=\"_ _2\"></span>nstru<span class=\"_ _6\"></span>mentos <span class=\"_ _2\"></span>de patrimonio neto <span class=\"_ _d\"> </span>de <span class=\"_ _13\"> </span>la <span class=\"_ _d\"> </span>Sociedad <span class=\"_ _d\"> </span>dominante. <span class=\"_ _d\"> </span>Las  p<span class=\"_ _6\"></span>articipaciones<span class=\"_ _6\"></span> <span class=\"_ _d\"> </span>no  domina<span class=\"_ _6\"></span>ntes <span class=\"_ _d\"> </span>en <span class=\"_ _13\"> </span>los <span class=\"_ _d\"> </span>resultados consolidados <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>en  el <span class=\"_ _c\"> </span>r<span class=\"_ _2\"></span>esultado <span class=\"_ _d\"> </span>global <span class=\"_ _c\"> </span>t<span class=\"_ _2\"></span>otal <span class=\"_ _d\"> </span>consolidado <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _d\"> </span>se presentan <span class=\"_ _f\"></span>igualmente <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>f<span class=\"_ _2\"></span>or<span class=\"_ _6\"></span>ma <span class=\"_ _6\"></span>separada <span class=\"_ _f\"></span>en la <span class=\"_ _f\"></span>cuenta <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>p\u00e9rdidas y <span class=\"_ _f\"></span>ganancias <span class=\"_ _f\"></span>consolidadas y en el estado de<span class=\"_ _6\"></span>l resultado global co<span class=\"_ _6\"></span>nsolidado. Otros aspectos de <span class=\"_ _6\"></span>la consolidac<span class=\"_ _6\"></span>i\u00f3n  <span class=\"_ _15\"> </span>Las <span class=\"_ _9\"></span>cuentas <span class=\"_ _9\"></span>anuales <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>entidades <span class=\"_ _9\"></span>dependientes <span class=\"_ _9\"></span>se <span class=\"_ _11\"></span>consolidan <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>e <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>S<span class=\"_ _6\"></span>ociedad dominante por <span class=\"_ _2\"></span>aplicaci\u00f3n del m\u00e9todo <span class=\"_ _2\"></span>de integraci\u00f3n global. <span class=\"_ _2\"></span>Consecuentem<span class=\"_ _6\"></span>ente, <span class=\"_ _2\"></span>todos los saldos <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>transacciones <span class=\"_ _a\"></span>efectuadas <span class=\"_ _b\"> </span>entre <span class=\"_ _b\"> </span>las <span class=\"_ _b\"> </span>sociedades <span class=\"_ _a\"></span>consolidadas <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>benefic<span class=\"_ _2\"></span>ios <span class=\"_ _b\"> </span>o p\u00e9rdidas no rea<span class=\"_ _6\"></span>lizadas han sido elim<span class=\"_ _6\"></span>inados en el proce<span class=\"_ _6\"></span>so de consolidaci\u00f3n.<span class=\"_ _117\"> </span>Las <span class=\"_ _d\"> </span>pol\u00edticas <span class=\"_ _c\"> </span>contables <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>entidades <span class=\"_ _c\"> </span>dependientes <span class=\"_ _d\"> </span>se <span class=\"_ _c\"> </span>han <span class=\"_ _d\"> </span>adaptado <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>pol\u00edticas contables <span class=\"_ _a\"></span>de<span class=\"_ _6\"></span>l <span class=\"_ _a\"></span>Grupo, <span class=\"_ _a\"></span>pa<span class=\"_ _6\"></span>ra <span class=\"_ _a\"></span>transaccio<span class=\"_ _6\"></span>nes <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>otro<span class=\"_ _6\"></span>s <span class=\"_ _a\"></span>eventos <span class=\"_ _9\"></span>que, <span class=\"_ _a\"></span>siendo <span class=\"_ _a\"></span>si<span class=\"_ _6\"></span>milares <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>hayan producido en cir<span class=\"_ _6\"></span>cunstancias pare<span class=\"_ _6\"></span>cidas. <span class=\"_ _15\"> </span>Los <span class=\"_ _1c\"> </span>estados  fi<span class=\"_ _2\"></span>nanc<span class=\"_ _6\"></span>ieros <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>las <span class=\"_ _1c\"> </span>sociedades <span class=\"_ _1c\"> </span>dependie<span class=\"_ _6\"></span>ntes <span class=\"_ _1c\"> </span>utilizados  en <span class=\"_ _18\"> </span>el <span class=\"_ _1c\"> </span>proceso  de consolidaci\u00f3n <span class=\"_ _2\"></span>est\u00e1n <span class=\"_ _2\"></span>referidos <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>misma <span class=\"_ _11\"></span>fecha <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>presentaci\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>mismo <span class=\"_ _2\"></span>per\u00edodo <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>los de la Sociedad do<span class=\"_ _6\"></span>minante<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "<div class=\"c wf h11 gs3\"><div class=\"t m0 x63 h39 y182 ff5 fs5 fc0 sc0 ls0 ws0\"> <span class=\"_ _15\"> </span>Otros aspectos de <span class=\"_ _6\"></span>la consolidac<span class=\"_ _6\"></span>i\u00f3n </div></div><div class=\"c wf h11 gs3\"><div class=\"t m0 x63 h19 y183 ff2 fs5 fc0 sc0 ls0 ws0\"> <span class=\"_ _15\"> </span>Las <span class=\"_ _9\"></span>cuentas <span class=\"_ _9\"></span>anuales <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>entidades <span class=\"_ _9\"></span>dependientes <span class=\"_ _9\"></span>se <span class=\"_ _11\"></span>consolidan <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>e <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>S<span class=\"_ _6\"></span>ociedad </div></div><div class=\"c wf h11 gs3\"><div class=\"t m0 x69 h19 y184 ff2 fs5 fc0 sc0 ls0 ws0\">dominante por <span class=\"_ _2\"></span>aplicaci\u00f3n del m\u00e9todo <span class=\"_ _2\"></span>de integraci\u00f3n global. <span class=\"_ _2\"></span>Consecuentem<span class=\"_ _6\"></span>ente, <span class=\"_ _2\"></span>todos los </div></div><div class=\"c wf h11 gs3\"><div class=\"t m0 x69 h19 y185 ff2 fs5 fc0 sc0 ls0 ws0\">saldos <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>transacciones <span class=\"_ _a\"></span>efectuadas <span class=\"_ _b\"> </span>entre <span class=\"_ _b\"> </span>las <span class=\"_ _b\"> </span>sociedades <span class=\"_ _a\"></span>consolidadas <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>benefic<span class=\"_ _2\"></span>ios <span class=\"_ _b\"> </span>o </div></div><div class=\"c wf h11 gs3\"><div class=\"t m0 x69 h19 y245 ff2 fs5 fc0 sc0 ls0 ws0\">p\u00e9rdidas no rea<span class=\"_ _6\"></span>lizadas han sido elim<span class=\"_ _6\"></span>inados en el proce<span class=\"_ _6\"></span>so de consolidaci\u00f3n.<span class=\"_ _117\"> </span>  </div></div><div class=\"c wf h11 gs5\"><div class=\"t m0 x63 h19 y186 ff2 fs5 fc0 sc0 ls0 ws0\"> <span class=\"_ _15\"> </span>Las <span class=\"_ _d\"> </span>pol\u00edticas <span class=\"_ _c\"> </span>contables <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>entidades <span class=\"_ _c\"> </span>dependientes <span class=\"_ _d\"> </span>se <span class=\"_ _c\"> </span>han <span class=\"_ _d\"> </span>adaptado <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>pol\u00edticas </div></div><div class=\"c wf h11 gs5\"><div class=\"t m0 x69 h19 y246 ff2 fs5 fc0 sc0 ls0 ws0\">contables <span class=\"_ _a\"></span>de<span class=\"_ _6\"></span>l <span class=\"_ _a\"></span>Grupo, <span class=\"_ _a\"></span>pa<span class=\"_ _6\"></span>ra <span class=\"_ _a\"></span>transaccio<span class=\"_ _6\"></span>nes <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>otro<span class=\"_ _6\"></span>s <span class=\"_ _a\"></span>eventos <span class=\"_ _9\"></span>que, <span class=\"_ _a\"></span>siendo <span class=\"_ _a\"></span>si<span class=\"_ _6\"></span>milares <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>hayan </div></div><div class=\"c wf h11 gs5\"><div class=\"t m0 x69 h19 y247 ff2 fs5 fc0 sc0 ls0 ws0\">producido en cir<span class=\"_ _6\"></span>cunstancias pare<span class=\"_ _6\"></span>cidas. </div></div> <span class=\"_ _15\"> </span>Los <span class=\"_ _1c\"> </span>estados  fi<span class=\"_ _2\"></span>nanc<span class=\"_ _6\"></span>ieros <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>las <span class=\"_ _1c\"> </span>sociedades <span class=\"_ _1c\"> </span>dependie<span class=\"_ _6\"></span>ntes <span class=\"_ _1c\"> </span>utilizados  en <span class=\"_ _18\"> </span>el <span class=\"_ _1c\"> </span>proceso  de consolidaci\u00f3n <span class=\"_ _2\"></span>est\u00e1n <span class=\"_ _2\"></span>referidos <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>misma <span class=\"_ _11\"></span>fecha <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>presentaci\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>mismo <span class=\"_ _2\"></span>per\u00edodo <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>los de la Sociedad do<span class=\"_ _6\"></span>minante<span class=\"_ _117\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-370": {
   "value": "<div class=\"c wf h11 gs7\"><div class=\"t m0 x63 h36 y24b ff4 fs5 fc0 sc0 ls0 ws0\">3.2 <span class=\"_ _14\"> </span>Transacciones y s<span class=\"_ _6\"></span>aldos en moneda ext<span class=\"_ _6\"></span>ranjera </div></div><div class=\"c wf h11 gs7\"><div class=\"t m0 x63 h39 y24c ff5 fs5 fc0 sc0 ls0 ws0\"> <span class=\"_ _15\"> </span>Moneda funcional <span class=\"_ _6\"></span>y moneda de presentac<span class=\"_ _6\"></span>i\u00f3n </div></div><div class=\"c wf h11 gs7\"><div class=\"t m0 x63 h19 y24d ff2 fs5 fc0 sc0 ls0 ws0\"> <span class=\"_ _15\"> </span>Las <span class=\"_ _9\"></span>cuentas <span class=\"_ _9\"></span>anuales <span class=\"_ _9\"></span>consolidadas <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>presentan <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>euros, <span class=\"_ _11\"></span>redondeadas <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>millar </div></div><div class=\"c wf h11 gs7\"><div class=\"t m0 x69 h19 y24e ff2 fs5 fc0 sc0 ls0 ws0\">m\u00e1s cercano, que <span class=\"_ _6\"></span>es la moneda func<span class=\"_ _6\"></span>ional y de presen<span class=\"_ _6\"></span>taci\u00f3n de la Socied<span class=\"_ _6\"></span>ad dominante. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-371": {
   "value": "Transacciones, sal<span class=\"_ _6\"></span>dos y flujos en moneda <span class=\"_ _6\"></span>extranjera  <span class=\"_ _15\"> </span>Las <span class=\"_ _11\"></span>transacciones <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>moneda <span class=\"_ _9\"></span>extranjera <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>convierten <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _11\"></span>moneda <span class=\"_ _11\"></span>funcional <span class=\"_ _11\"></span>usando <span class=\"_ _11\"></span>los tipos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>cambio <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ec<span class=\"_ _6\"></span>has <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>transacciones. <span class=\"_ _11\"></span>Las <span class=\"_ _11\"></span>ganancias <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>moneda extranjera <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>resultan <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>liquidaci\u00f3n <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>estas <span class=\"_ _b\"> </span>transacciones <span class=\"_ _b\"> </span>y <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>la <span class=\"_ _c\"> </span>conversi\u00f3n <span class=\"_ _c\"> </span>de activos y pasivos monetario<span class=\"_ _6\"></span>s denominados en moneda extranjera a los tipos de cambio de cierre <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>reconocen <span class=\"_ _2\"></span>generalmente <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>esultado <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ejercicio. <span class=\"_ _11\"></span>Se <span class=\"_ _2\"></span>difieren <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>patrimonio<span class=\"_ _6\"></span> neto <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>se <span class=\"_ _6\"></span>refieren <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>coberturas <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>f<span class=\"_ _2\"></span>lujos <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>efectivo <span class=\"_ _f\"></span>cualificadas <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>co<span class=\"_ _2\"></span>berturas <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>inversi\u00f3n neta <span class=\"_ _d\"> </span>cualificadas <span class=\"_ _d\"> </span>o  son <span class=\"_ _d\"> </span>atribuibles <span class=\"_ _d\"> </span>a  p<span class=\"_ _6\"></span>arte <span class=\"_ _13\"> </span>de <span class=\"_ _d\"> </span>la  invers<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _13\"> </span>neta <span class=\"_ _d\"> </span>en  un <span class=\"_ _d\"> </span>negocio <span class=\"_ _d\"> </span>en  el<span class=\"_ _6\"></span> extranjero.<span class=\"_ _117\"> </span>Las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _f\"></span>y ga<span class=\"_ _6\"></span>nancias <span class=\"_ _f\"></span>por <span class=\"_ _6\"></span>diferencias <span class=\"_ _f\"></span>de ca<span class=\"_ _6\"></span>mbio <span class=\"_ _6\"></span>relacionadas <span class=\"_ _f\"></span>con <span class=\"_ _6\"></span>deudas <span class=\"_ _f\"></span>financieras <span class=\"_ _f\"></span>se presentan <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>estado <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>resultados, <span class=\"_ _11\"></span>dentro <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>gastos <span class=\"_ _2\"></span>financieros. <span class=\"_ _11\"></span>El <span class=\"_ _11\"></span>resto <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _11\"></span>y ganancias <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>diferenc<span class=\"_ _6\"></span>ias <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cambio <span class=\"_ _f\"></span>se presen<span class=\"_ _6\"></span>tan en<span class=\"_ _6\"></span> e<span class=\"_ _6\"></span>l <span class=\"_ _6\"></span>estado <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>r<span class=\"_ _2\"></span>esultado<span class=\"_ _6\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>base neta dentro de o<span class=\"_ _6\"></span>tras ganancias / (p\u00e9rd<span class=\"_ _6\"></span>idas). Las <span class=\"_ _2\"></span>partidas no <span class=\"_ _2\"></span>monetarias que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>valoran a <span class=\"_ _2\"></span>valor r<span class=\"_ _2\"></span>azo<span class=\"_ _6\"></span>nable <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>una moneda <span class=\"_ _2\"></span>extranjera se convierten <span class=\"_ _f\"></span>usando <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>tipos <span class=\"_ _f\"></span>de ca<span class=\"_ _6\"></span>mbio <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>fechas <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>determin\u00f3 <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>razonable. Las  diferenc<span class=\"_ _6\"></span>ias  de  conv<span class=\"_ _6\"></span>ersi\u00f3n  en <span class=\"_ _d\"> </span>activos  y  pas<span class=\"_ _6\"></span>ivos  registrado<span class=\"_ _6\"></span>s  a  valor <span class=\"_ _d\"> </span>razon<span class=\"_ _2\"></span>able  se<span class=\"_ _6\"></span> presentan <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>parte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>ganancia <span class=\"_ _a\"></span>o <span class=\"_ _b\"> </span>p\u00e9rdida <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>razonable. <span class=\"_ _a\"></span>Por <span class=\"_ _a\"></span>ejemplo, <span class=\"_ _a\"></span>las diferencias <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>conversi\u00f3n <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>activos <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>pasivos <span class=\"_ _11\"></span>no <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>onetario<span class=\"_ _6\"></span>s <span class=\"_ _11\"></span>tales <span class=\"_ _11\"></span>como <span class=\"_ _11\"></span>participacione<span class=\"_ _6\"></span>s en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>capital <span class=\"_ _2\"></span>mantenidas <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>valor <span class=\"_ _11\"></span>razonable <span class=\"_ _2\"></span>con <span class=\"_ _11\"></span>cambios <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>r<span class=\"_ _2\"></span>esultad<span class=\"_ _6\"></span>os <span class=\"_ _11\"></span>se <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>conocen <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>el resultado <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>ganancia <span class=\"_ _2\"></span>o <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>p\u00e9rdida <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>raz<span class=\"_ _2\"></span>onab<span class=\"_ _6\"></span>le <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>las diferencias <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>conversi\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>activos <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>onetari<span class=\"_ _6\"></span>os <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ales <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>participaciones<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>capital clasificadas como a valo<span class=\"_ _6\"></span>r razonable con cambio<span class=\"_ _6\"></span>s en otro resultado global se reconocen en otro resultado glob<span class=\"_ _6\"></span>al.     <span class=\"_ _1e\"> </span> Los <span class=\"_ _b\"> </span>resultados <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _b\"> </span>posici\u00f3n <span class=\"_ _b\"> </span>financiera <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>l<span class=\"_ _2\"></span>os <span class=\"_ _b\"> </span>negocios <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>el <span class=\"_ _d\"> </span>extranjero <span class=\"_ _a\"> </span>cuya <span class=\"_ _c\"> </span>moneda funcional  sea <span class=\"_ _1c\"> </span>distinta  de <span class=\"_ _1c\"> </span>la  moneda <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>presen<span class=\"_ _6\"></span>taci\u00f3n  se <span class=\"_ _1c\"> </span>convierten  a <span class=\"_ _1c\"> </span>la  m<span class=\"_ _2\"></span>oneda  de presentaci\u00f3n como <span class=\"_ _6\"></span>sigue: \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">los activos y p<span class=\"_ _6\"></span>asivos de ca<span class=\"_ _6\"></span>da estado d<span class=\"_ _6\"></span>e situaci\u00f3n<span class=\"_ _6\"></span> financiera p<span class=\"_ _6\"></span>resentado se co<span class=\"_ _6\"></span>nvierten a<span class=\"_ _6\"></span>l </span></span>tipo de cambio d<span class=\"_ _6\"></span>e cierre en la fecha<span class=\"_ _6\"></span> del estado de situa<span class=\"_ _6\"></span>ci\u00f3n financie<span class=\"_ _6\"></span>ra<span class=\"_ _2\"></span><span class=\"lsc\">; </span> \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">los <span class=\"_ _b\"> </span>ingresos <span class=\"_ _a\"> </span>y <span class=\"_ _c\"> </span>gastos<span class=\"_ _6\"></span> <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>cada <span class=\"_ _a\"> </span>estado <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>resultados <span class=\"_ _a\"></span>y <span class=\"_ _b\"> </span>estado <span class=\"_ _b\"> </span>del <span class=\"_ _a\"></span>resultado <span class=\"_ _b\"> </span>global <span class=\"_ _a\"></span>se </span></span>convierten <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>ti<span class=\"_ _2\"></span>pos <span class=\"_ _c\"> </span>m<span class=\"_ _2\"></span>edios <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>cambio <span class=\"_ _d\"> </span>(a <span class=\"_ _d\"> </span>menos <span class=\"_ _d\"> </span>que  no<span class=\"_ _6\"></span> <span class=\"_ _d\"> </span>sea  una<span class=\"_ _6\"></span> <span class=\"_ _d\"> </span>aproximaci\u00f3n razonable <span class=\"_ _3\"> </span>del <span class=\"_ _0\"> </span>efecto <span class=\"_ _3\"> </span>acumulado <span class=\"_ _3\"> </span>de <span class=\"_ _0\"> </span>los <span class=\"_ _3\"> </span>tipos <span class=\"_ _0\"> </span>ex<span class=\"_ _6\"></span>istentes <span class=\"_ _0\"> </span>en<span class=\"_ _6\"></span> <span class=\"_ _0\"> </span>las <span class=\"_ _3\"> </span>fechas <span class=\"_ _3\"> </span>de <span class=\"_ _0\"> </span>las transacciones, <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>c<span class=\"_ _2\"></span>uyo <span class=\"_ _11\"></span>caso <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>ingresos <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _11\"></span>gastos <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>convierten <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _11\"></span>fecha <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>l<span class=\"_ _2\"></span>as<span class=\"_ _6\"></span> transacciones), y \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">todas las diferencias de <span class=\"_ _6\"></span>cambio resultan<span class=\"_ _6\"></span>tes se reconocen en o<span class=\"_ _6\"></span>tro resultado global<span class=\"_ _6\"></span>. </span></span>En la <span class=\"_ _2\"></span>consolidac<span class=\"_ _6\"></span>i\u00f3n, las <span class=\"_ _2\"></span>diferencia<span class=\"_ _6\"></span>s de <span class=\"_ _2\"></span>cambio que surgen de <span class=\"_ _2\"></span>la conversi\u00f3n de cualquier inversi\u00f3n neta en <span class=\"_ _2\"></span>negoc<span class=\"_ _6\"></span>ios en el<span class=\"_ _2\"></span> extranjero y de deudas financieras y otros instrumentos financieros  designado<span class=\"_ _6\"></span>s  como <span class=\"_ _1c\"> </span>cobertu<span class=\"_ _6\"></span>ras  de  estas  inversiones  se  reconocen  en  otr<span class=\"_ _2\"></span><span class=\"ls9\">o </span>resultado g<span class=\"_ _6\"></span>lobal. Cuando <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>negocio en <span class=\"_ _6\"></span>el ex<span class=\"_ _6\"></span>tranjero se <span class=\"_ _6\"></span>vende o <span class=\"_ _6\"></span>se paga <span class=\"_ _f\"></span>cualquier deuda<span class=\"_ _6\"></span> financiera <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>forme <span class=\"_ _11\"></span>parte <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>inversi\u00f3n <span class=\"_ _11\"></span>neta, <span class=\"_ _11\"></span>las <span class=\"_ _9\"></span>diferencias <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>cambio <span class=\"_ _11\"></span>asociadas <span class=\"_ _2\"></span>se reclasifican al re<span class=\"_ _6\"></span>sultado del eje<span class=\"_ _6\"></span>rcicio como parte de <span class=\"_ _6\"></span>la ganancia o p\u00e9<span class=\"_ _6\"></span>rdida por la venta. El fondo de comercio y los <span class=\"_ _6\"></span>ajustes al valor razonab<span class=\"_ _6\"></span>le que surgen de la adquis<span class=\"_ _6\"></span>ici\u00f3n de un negocio en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>extranjero se <span class=\"_ _2\"></span>tratan como <span class=\"_ _2\"></span>activos y <span class=\"_ _2\"></span>pasivos del <span class=\"_ _2\"></span>negocio en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>extranjero y se convierten al t<span class=\"_ _6\"></span>ipo de cierre.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-372": {
   "value": "3.3 <span class=\"_ _14\"> </span>Inmovilizado ma<span class=\"_ _6\"></span>terial  <span class=\"_ _15\"> </span><span class=\"ff5\">Reconocimiento in<span class=\"_ _6\"></span>icial </span> <span class=\"_ _15\"> </span>El <span class=\"_ _a\"></span>inmovilizado <span class=\"_ _a\"></span>material <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>reconoce <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>coste <span class=\"_ _b\"> </span>o <span class=\"_ _a\"></span>coste <span class=\"_ _a\"></span>atribuido, <span class=\"_ _a\"></span>menos <span class=\"_ _a\"></span>la <span class=\"_ _b\"> </span>amortizaci\u00f3<span class=\"_ _6\"></span>n acumulada y, en su <span class=\"_ _6\"></span>caso, la p\u00e9rdida acu<span class=\"_ _6\"></span>mulada por dete<span class=\"_ _6\"></span>rioro del valor.   <span class=\"_ _15\"> </span>Los act<span class=\"_ _6\"></span>ivos situados<span class=\"_ _6\"></span> en E<span class=\"_ _6\"></span>spa\u00f1a, <span class=\"_ _6\"></span>adquiridos <span class=\"_ _6\"></span>con an<span class=\"_ _6\"></span>terioridad <span class=\"_ _6\"></span>a 1996 <span class=\"_ _f\"></span>fueron revalori<span class=\"_ _6\"></span>zados o<span class=\"_ _6\"></span> actualizados de acuerdo co<span class=\"_ _6\"></span>n la l<span class=\"_ _2\"></span>egisla<span class=\"_ _6\"></span>ci\u00f3n pertinente. El Grupo se acogi\u00f3 al 1 de enero de 2004 a <span class=\"_ _2\"></span>la exenci\u00f3n relativa al <span class=\"_ _2\"></span>valor razonable o revalorizaci\u00f3n como coste<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>atribuid<span class=\"_ _6\"></span>o de <span class=\"_ _2\"></span>la NIIF 1 \u201cA<span class=\"_ _6\"></span>dopci\u00f3n por primera vez d<span class=\"_ _6\"></span>e las NIIF\u201d.<span class=\"ff2\"> </span> <span class=\"_ _15\"> </span><span class=\"ff5\">Amortizaciones<span class=\"_ _6\"></span> </span> <span class=\"_ _15\"> </span>La <span class=\"_ _6\"></span>amortizaci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>elementos <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>inmovilizado <span class=\"_ _f\"></span>material, excluye<span class=\"_ _6\"></span>ndo <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>nuevas <span class=\"_ _f\"></span>plantas de Derio <span class=\"_ _6\"></span>y Huesca,<span class=\"_ _6\"></span> se <span class=\"_ _6\"></span>realiza dis<span class=\"_ _6\"></span>tribuyendo <span class=\"_ _6\"></span>su importe <span class=\"_ _f\"></span>am<span class=\"_ _2\"></span>ortizab<span class=\"_ _6\"></span>le de f<span class=\"_ _6\"></span>orma sis<span class=\"_ _6\"></span>tem\u00e1tica a lo <span class=\"_ _9\"></span>largo <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>su <span class=\"_ _a\"></span>vida<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>\u00fatil. <span class=\"_ _9\"></span>A <span class=\"_ _9\"></span>estos <span class=\"_ _9\"></span>efectos <span class=\"_ _11\"></span>se <span class=\"_ _9\"></span>entiende <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>importe <span class=\"_ _11\"></span>amortizable <span class=\"_ _11\"></span>el <span class=\"_ _a\"></span>c<span class=\"_ _6\"></span>oste <span class=\"_ _9\"></span>de adquisici\u00f3n menos s<span class=\"_ _6\"></span>u valor residual. En <span class=\"_ _11\"></span>fec<span class=\"_ _2\"></span>ha <span class=\"_ _11\"></span>23 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>2024 <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>nueva <span class=\"_ _9\"></span>planta <span class=\"_ _11\"></span>construida <span class=\"_ _11\"></span>en <span class=\"_ _9\"></span>Derio <span class=\"_ _a\"></span>fue <span class=\"_ _11\"></span>dada <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>alt<span class=\"_ _2\"></span>a como <span class=\"_ _17\"> </span>inmovilizado <span class=\"_ _17\"> </span>despu\u00e9s <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>per\u00edodo <span class=\"_ _17\"> </span>de <span class=\"_ _3\"> </span>m\u00e1s <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>dos <span class=\"_ _17\"> </span>a\u00f1os <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>construcci\u00f3n (inmovilizado en <span class=\"_ _6\"></span>curso). En <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>octubre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>nueva <span class=\"_ _2\"></span>planta <span class=\"_ _2\"></span>construida en <span class=\"_ _11\"></span>ISF <span class=\"_ _11\"></span>fue <span class=\"_ _2\"></span>dada <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>alta <span class=\"_ _2\"></span>como inmovilizado de<span class=\"_ _6\"></span>spu\u00e9s de un<span class=\"_ _6\"></span> per\u00edodo de <span class=\"_ _6\"></span>m\u00e1s de dos a<span class=\"_ _6\"></span>\u00f1os en co<span class=\"_ _6\"></span>nstrucci\u00f3n (in<span class=\"_ _6\"></span>movilizado en<span class=\"_ _6\"></span> curso).  Para <span class=\"_ _2\"></span>establ<span class=\"_ _6\"></span>ecer <span class=\"_ _2\"></span>un criterio de <span class=\"_ _2\"></span>amortizaci\u00f3n coherente con <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>nuevos activos, l<span class=\"_ _2\"></span>a direcci\u00f3n del Grupo <span class=\"_ _f\"></span>r<span class=\"_ _2\"></span>ealiz\u00f3 un<span class=\"_ _6\"></span> ejerc<span class=\"_ _6\"></span>icio de <span class=\"_ _6\"></span>identificaci\u00f3n <span class=\"_ _6\"></span>de los<span class=\"_ _6\"></span> diferen<span class=\"_ _6\"></span>tes element<span class=\"_ _6\"></span>os que <span class=\"_ _6\"></span>componen<span class=\"_ _6\"></span> la<span class=\"ls0\">s nuevas <span class=\"_ _2\"></span>plantas, concluyendo que el<span class=\"_ _2\"></span> mejor m\u00e9todo de <span class=\"_ _2\"></span>amortizaci\u00f3n para los <span class=\"_ _2\"></span>elementos </span>directamente rela<span class=\"_ _6\"></span>cionados con la p<span class=\"_ _6\"></span>roducci\u00f3n es el basado en el m\u00e9tod<span class=\"_ _6\"></span>o de las unidades d<span class=\"_ _6\"></span>e producci\u00f3n.  Este <span class=\"_ _2\"></span>m\u00e9todo <span class=\"_ _11\"></span>considera <span class=\"_ _2\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>hecho <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span><span class=\"lsc\">la</span>s <span class=\"_ _11\"></span>plantas <span class=\"_ _2\"></span>tienen <span class=\"_ _11\"></span>una <span class=\"_ _11\"></span>capacidad <span class=\"_ _2\"></span>sustancialment<span class=\"_ _6\"></span>e superior <span class=\"_ _a\"></span>a <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>que <span class=\"_ _a\"></span>se <span class=\"_ _b\"> </span>va <span class=\"_ _a\"></span>a <span class=\"_ _a\"> </span>poder<span class=\"_ _2\"></span> <span class=\"_ _a\"></span>utilizar <span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>los <span class=\"_ _a\"> </span>primeros <span class=\"_ _b\"> </span>a\u00f1os <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>su <span class=\"_ _a\"></span>vida <span class=\"_ _b\"> </span>\u00fatil, <span class=\"_ _a\"></span>y <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>la producci\u00f3n ir\u00e1 c<span class=\"_ _6\"></span>reciendo seg\u00fan t<span class=\"_ _6\"></span>ranscurran los a\u00f1os. En <span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>sentido, <span class=\"_ _2\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>ha <span class=\"_ _11\"></span>estimado <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>capacidad <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>otal <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span>s <span class=\"_ _11\"></span>nuevas <span class=\"_ _11\"></span>plantas <span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span>oductivas <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>se considerar\u00e1 <span class=\"_ _b\"> </span>la <span class=\"_ _c\"> </span>amortizaci\u00f3<span class=\"_ _6\"></span>n <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>manera <span class=\"_ _c\"> </span>anual <span class=\"_ _b\"> </span>en <span class=\"_ _c\"> </span>base <span class=\"_ _b\"> </span>a <span class=\"_ _c\"> </span>las <span class=\"_ _c\"> </span>unidades <span class=\"_ _b\"> </span>producidas <span class=\"_ _b\"> </span>en <span class=\"_ _c\"> </span>el ejercicio. <span class=\"_ _2\"></span>Tanto l<span class=\"_ _2\"></span>os t<span class=\"_ _2\"></span>otales a <span class=\"_ _11\"></span>producir <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>producc<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>curso <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>ir\u00e1n <span class=\"_ _2\"></span>revisando <span class=\"_ _2\"></span>con car\u00e1cter anual pa<span class=\"_ _6\"></span>ra reflejar adecuada<span class=\"_ _6\"></span>mente el cargo po<span class=\"_ _6\"></span>r amortizaci\u00f3n. En <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>ejercicio <span class=\"_ _11\"></span>anterior <span class=\"_ _11\"></span>y, <span class=\"_ _11\"></span>considerando <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>planta <span class=\"_ _11\"></span>farmac\u00e9utica <span class=\"_ _2\"></span>recibi\u00f3 <span class=\"_ _11\"></span>la <span class=\"_ _9\"></span>aprobaci\u00f3n<span class=\"_ _6\"></span> formal <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>23 de <span class=\"_ _2\"></span>diciembre de <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>cargo por <span class=\"_ _2\"></span>amortizaci\u00f3n <span class=\"_ _2\"></span>fue <span class=\"_ _2\"></span>residual y <span class=\"_ _2\"></span>basado <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>lo efectivamente producido en 2024.<span class=\"_ _2\"></span> En <span class=\"_ _2\"></span>cuanto a la <span class=\"_ _2\"></span>planta de <span class=\"_ _2\"></span>nutrici\u00f3n animal, las unidades producidas fueron esc<span class=\"_ _6\"></span>asas al haber recibido <span class=\"_ _6\"></span>la autorizaci\u00f3n a fi<span class=\"_ _6\"></span>nales de octubre po<span class=\"_ _6\"></span>r lo que el cargo por<span class=\"_ _6\"></span> amortizaci\u00f3n<span class=\"_ _6\"></span> tambi\u00e9n fue res<span class=\"_ _6\"></span>idual y basad<span class=\"_ _6\"></span>o en lo efec<span class=\"_ _6\"></span>tivamente produ<span class=\"_ _6\"></span>cido en<span class=\"_ _6\"></span> 2024. En 2025<span class=\"_ _6\"></span> la a<span class=\"_ _6\"></span>mortizaci\u00f3n <span class=\"_ _6\"></span>de dic<span class=\"_ _6\"></span>has plant<span class=\"_ _6\"></span>as se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>calculado s<span class=\"_ _6\"></span>iguiendo <span class=\"_ _6\"></span>el mis<span class=\"_ _6\"></span>mo crit<span class=\"_ _6\"></span>erio que<span class=\"_ _6\"></span> el a\u00f1o anterior.<span class=\"_ _6\"></span> As\u00ed, se estima que l<span class=\"_ _2\"></span>as plantas estar\u00e1n operativas por un per<span class=\"_ _2\"></span>\u00edodo aproximado de entre 10 y 50 a\u00f1os, <span class=\"_ _6\"></span>dependiend<span class=\"_ _6\"></span>o de lo<span class=\"_ _6\"></span>s diferen<span class=\"_ _6\"></span>tes element<span class=\"_ _6\"></span>os ident<span class=\"_ _6\"></span>ificados, y <span class=\"_ _6\"></span>que la <span class=\"_ _6\"></span>producci\u00f3n <span class=\"_ _6\"></span>ir\u00e1 e<span class=\"_ _6\"></span>n fase <span class=\"_ _a\"></span>ascendente <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>primeros <span class=\"_ _a\"></span>a\u00f1os <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>no <span class=\"_ _b\"> </span>alcanzar\u00e1 <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>volumen <span class=\"_ _a\"></span>estable <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>continuado <span class=\"_ _a\"></span>de producci\u00f3n hasta <span class=\"_ _6\"></span>transcurridos unos a\u00f1o<span class=\"_ _6\"></span>s. Los <span class=\"_ _d\"> </span>elementos <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la<span class=\"_ _2\"></span>s <span class=\"_ _d\"> </span>nuevas <span class=\"_ _d\"> </span>plantas <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>Derio  y<span class=\"_ _6\"></span> <span class=\"_ _d\"> </span>Huesca  que<span class=\"_ _6\"></span> <span class=\"_ _d\"> </span>se <span class=\"_ _13\"> </span>han <span class=\"_ _d\"> </span>considerado <span class=\"_ _c\"> </span>no directamente <span class=\"_ _0\"> </span>relacionado<span class=\"_ _6\"></span>s <span class=\"_ _0\"> </span>con <span class=\"_ _1f\"> </span>la <span class=\"_ _0\"> </span>producci\u00f3n <span class=\"_ _0\"> </span>se <span class=\"_ _0\"> </span>am<span class=\"_ _2\"></span>ortiza<span class=\"_ _6\"></span>r\u00e1n <span class=\"_ _0\"> </span>con <span class=\"_ _1f\"> </span>un <span class=\"_ _0\"> </span>m\u00e9todo <span class=\"_ _0\"> </span>de amortizaci\u00f3n <span class=\"_ _11\"></span>lineal <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>forma <span class=\"_ _9\"></span>sistem\u00e1tica <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>lo <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>argo <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>su <span class=\"_ _a\"></span>v<span class=\"_ _6\"></span>ida <span class=\"_ _9\"></span>\u00fatil. <span class=\"_ _9\"></span>Estos <span class=\"_ _9\"></span>elementos <span class=\"_ _11\"></span>son principalmente<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _f\"></span>construcci\u00f3n, <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>sistema <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>prevenci\u00f3n <span class=\"_ _f\"></span>contra i<span class=\"_ _6\"></span>ncendios, <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>mobiliario <span class=\"_ _f\"></span>de oficina y los equipo<span class=\"_ _6\"></span>s de procesos de <span class=\"_ _6\"></span>informaci\u00f3n. La <span class=\"_ _a\"></span>amortizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _b\"> </span>elementos <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>inmovilizado <span class=\"_ _a\"></span>material <span class=\"_ _b\"> </span>que <span class=\"_ _a\"></span>utilizan <span class=\"_ _a\"></span>el <span class=\"_ _b\"> </span>m\u00e9todo <span class=\"_ _a\"></span>de amortizaci\u00f3n lineal se determina mediante la aplicaci\u00f3n de los criterios que se mencionan a continuaci\u00f3n: A\u00f1os de vida \u00fatil estimada Construcciones 30 - 50 Instalaciones t\u00e9cni<span class=\"_ _6\"></span>cas y maquina<span class=\"_ _6\"></span>ria 10 <span class=\"ff6\">\u2013</span> 20 Otras instalacion<span class=\"_ _6\"></span>es, utillaje y mob<span class=\"_ _6\"></span>iliario 5 <span class=\"ff6\">\u2013</span> 15 Equipos inform\u00e1<span class=\"_ _6\"></span>ticos 4 <span class=\"ff6\">\u2013</span> 7 Otros 8 - 10  <span class=\"_ _15\"> </span>El <span class=\"_ _11\"></span>Grupo <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>evisa, <span class=\"_ _2\"></span>al <span class=\"_ _11\"></span>cierre <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>cada <span class=\"_ _2\"></span>ejercicio, <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>valor <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>esidual,<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>vida <span class=\"_ _11\"></span>\u00fatil <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>m\u00e9todo <span class=\"_ _11\"></span>de amortizaci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _11\"></span>inmovilizado <span class=\"_ _11\"></span>material. <span class=\"_ _11\"></span>Las <span class=\"_ _11\"></span>modifica<span class=\"_ _6\"></span>ciones <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>criterios <span class=\"_ _11\"></span>inicialmente establecidos se r<span class=\"_ _6\"></span>econocen como un<span class=\"_ _6\"></span> cambio de esti<span class=\"_ _6\"></span>maci\u00f3n<span class=\"_ _117\"> </span>.   <span class=\"_ _15\"> </span>Costes posteriores<span class=\"_ _6\"></span>  <span class=\"_ _15\"> </span>Con post<span class=\"_ _2\"></span>eriori<span class=\"_ _6\"></span>dad <span class=\"_ _2\"></span>al reconocimiento inicial <span class=\"_ _2\"></span>del activo, s\u00f3l<span class=\"_ _2\"></span>o se <span class=\"_ _2\"></span>capitalizan aquellos cos<span class=\"_ _2\"></span>tes incurridos <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>vayan <span class=\"_ _a\"></span>a <span class=\"_ _c\"> </span>generar <span class=\"_ _b\"> </span>beneficios <span class=\"_ _a\"></span>econ\u00f3micos <span class=\"_ _b\"> </span>futuros <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>puedan <span class=\"_ _a\"></span>calificar como <span class=\"_ _11\"></span>probables <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>importe <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>mencionados <span class=\"_ _11\"></span>costes <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>pueda <span class=\"_ _11\"></span>valorar <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>fia<span class=\"_ _2\"></span>bilidad. En <span class=\"_ _2\"></span>este <span class=\"_ _11\"></span>sentido, <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>costes <span class=\"_ _2\"></span>derivados <span class=\"_ _11\"></span>del <span class=\"_ _2\"></span>mantenimiento <span class=\"_ _2\"></span>diario <span class=\"_ _2\"></span>del <span class=\"_ _11\"></span>inmovilizado <span class=\"_ _2\"></span>material se registran en re<span class=\"_ _6\"></span>sultados a medida que s<span class=\"_ _6\"></span>e incurren. Las <span class=\"_ _a\"></span>sustitucion<span class=\"_ _6\"></span>es <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>elementos <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>inmovilizado <span class=\"_ _9\"></span>material <span class=\"_ _a\"></span>suscept<span class=\"_ _6\"></span>ibles <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>capitalizaci\u00f3n suponen l<span class=\"_ _6\"></span>a reducc<span class=\"_ _6\"></span>i\u00f3n del <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable <span class=\"_ _6\"></span>de lo<span class=\"_ _6\"></span>s element<span class=\"_ _6\"></span>os sustituido<span class=\"_ _6\"></span>s. En <span class=\"_ _6\"></span>aquello<span class=\"_ _6\"></span>s casos <span class=\"_ _6\"></span>en los <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>coste <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>l<span class=\"_ _2\"></span>os <span class=\"_ _18\"> </span>elementos <span class=\"_ _e\"> </span>sustituidos <span class=\"_ _e\"> </span>no <span class=\"_ _e\"> </span>haya <span class=\"_ _e\"> </span>sido <span class=\"_ _e\"> </span>amortizado <span class=\"_ _e\"> </span>de<span class=\"_ _6\"></span> <span class=\"_ _e\"> </span>form<span class=\"_ _2\"></span><span class=\"lsa\">a </span>independiente <span class=\"_ _6\"></span>y no<span class=\"_ _6\"></span> fuese <span class=\"_ _6\"></span>practicable<span class=\"_ _6\"></span> determina<span class=\"_ _6\"></span>r el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable <span class=\"_ _6\"></span>de l<span class=\"_ _6\"></span>os mis<span class=\"_ _6\"></span>mos, se <span class=\"_ _6\"></span>utiliza el coste <span class=\"_ _2\"></span>de la sustituci\u00f3n como indicativo del coste de <span class=\"_ _2\"></span>los elementos en el momento de <span class=\"_ _2\"></span>su adquisici\u00f3n o con<span class=\"_ _6\"></span>strucci\u00f3n. <span class=\"_ _15\"> </span>Deterioro del va<span class=\"_ _6\"></span>lor de los activos  <span class=\"_ _15\"> </span>El <span class=\"_ _11\"></span>Grupo <span class=\"_ _2\"></span>eval\u00faa <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>determina <span class=\"_ _2\"></span>las <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>reversiones <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>deterioro del <span class=\"_ _2\"></span>valor real del <span class=\"_ _2\"></span>inmoviliz<span class=\"_ _6\"></span>ado <span class=\"_ _2\"></span>material de <span class=\"_ _2\"></span>acue<span class=\"_ _6\"></span>rdo <span class=\"_ _2\"></span>con los criterios <span class=\"_ _2\"></span>que se <span class=\"_ _2\"></span>menci<span class=\"_ _6\"></span>onan <span class=\"_ _2\"></span>en la nota 3.6",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "Amortizaciones<span class=\"_ _6\"></span>  <span class=\"_ _15\"> </span>La <span class=\"_ _6\"></span>amortizaci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>elementos <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>inmovilizado <span class=\"_ _f\"></span>material, excluye<span class=\"_ _6\"></span>ndo <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>nuevas <span class=\"_ _f\"></span>plantas de Derio <span class=\"_ _6\"></span>y Huesca,<span class=\"_ _6\"></span> se <span class=\"_ _6\"></span>realiza dis<span class=\"_ _6\"></span>tribuyendo <span class=\"_ _6\"></span>su importe <span class=\"_ _f\"></span>am<span class=\"_ _2\"></span>ortizab<span class=\"_ _6\"></span>le de f<span class=\"_ _6\"></span>orma sis<span class=\"_ _6\"></span>tem\u00e1tica a lo <span class=\"_ _9\"></span>largo <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>su <span class=\"_ _a\"></span>vida<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>\u00fatil. <span class=\"_ _9\"></span>A <span class=\"_ _9\"></span>estos <span class=\"_ _9\"></span>efectos <span class=\"_ _11\"></span>se <span class=\"_ _9\"></span>entiende <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>importe <span class=\"_ _11\"></span>amortizable <span class=\"_ _11\"></span>el <span class=\"_ _a\"></span>c<span class=\"_ _6\"></span>oste <span class=\"_ _9\"></span>de adquisici\u00f3n menos s<span class=\"_ _6\"></span>u valor residual. En <span class=\"_ _11\"></span>fec<span class=\"_ _2\"></span>ha <span class=\"_ _11\"></span>23 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>2024 <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>nueva <span class=\"_ _9\"></span>planta <span class=\"_ _11\"></span>construida <span class=\"_ _11\"></span>en <span class=\"_ _9\"></span>Derio <span class=\"_ _a\"></span>fue <span class=\"_ _11\"></span>dada <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>alt<span class=\"_ _2\"></span>a como <span class=\"_ _17\"> </span>inmovilizado <span class=\"_ _17\"> </span>despu\u00e9s <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>per\u00edodo <span class=\"_ _17\"> </span>de <span class=\"_ _3\"> </span>m\u00e1s <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>dos <span class=\"_ _17\"> </span>a\u00f1os <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>construcci\u00f3n (inmovilizado en <span class=\"_ _6\"></span>curso). En <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>octubre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>nueva <span class=\"_ _2\"></span>planta <span class=\"_ _2\"></span>construida en <span class=\"_ _11\"></span>ISF <span class=\"_ _11\"></span>fue <span class=\"_ _2\"></span>dada <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>alta <span class=\"_ _2\"></span>como inmovilizado de<span class=\"_ _6\"></span>spu\u00e9s de un<span class=\"_ _6\"></span> per\u00edodo de <span class=\"_ _6\"></span>m\u00e1s de dos a<span class=\"_ _6\"></span>\u00f1os en co<span class=\"_ _6\"></span>nstrucci\u00f3n (in<span class=\"_ _6\"></span>movilizado en<span class=\"_ _6\"></span> curso).  Para <span class=\"_ _2\"></span>establ<span class=\"_ _6\"></span>ecer <span class=\"_ _2\"></span>un criterio de <span class=\"_ _2\"></span>amortizaci\u00f3n coherente con <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>nuevos activos, l<span class=\"_ _2\"></span>a direcci\u00f3n del Grupo <span class=\"_ _f\"></span>r<span class=\"_ _2\"></span>ealiz\u00f3 un<span class=\"_ _6\"></span> ejerc<span class=\"_ _6\"></span>icio de <span class=\"_ _6\"></span>identificaci\u00f3n <span class=\"_ _6\"></span>de los<span class=\"_ _6\"></span> diferen<span class=\"_ _6\"></span>tes element<span class=\"_ _6\"></span>os que <span class=\"_ _6\"></span>componen<span class=\"_ _6\"></span> la<span class=\"ls0\">s nuevas <span class=\"_ _2\"></span>plantas, concluyendo que el<span class=\"_ _2\"></span> mejor m\u00e9todo de <span class=\"_ _2\"></span>amortizaci\u00f3n para los <span class=\"_ _2\"></span>elementos </span>directamente rela<span class=\"_ _6\"></span>cionados con la p<span class=\"_ _6\"></span>roducci\u00f3n es el basado en el m\u00e9tod<span class=\"_ _6\"></span>o de las unidades d<span class=\"_ _6\"></span>e producci\u00f3n.  Este <span class=\"_ _2\"></span>m\u00e9todo <span class=\"_ _11\"></span>considera <span class=\"_ _2\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>hecho <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span><span class=\"lsc\">la</span>s <span class=\"_ _11\"></span>plantas <span class=\"_ _2\"></span>tienen <span class=\"_ _11\"></span>una <span class=\"_ _11\"></span>capacidad <span class=\"_ _2\"></span>sustancialment<span class=\"_ _6\"></span>e superior <span class=\"_ _a\"></span>a <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>que <span class=\"_ _a\"></span>se <span class=\"_ _b\"> </span>va <span class=\"_ _a\"></span>a <span class=\"_ _a\"> </span>poder<span class=\"_ _2\"></span> <span class=\"_ _a\"></span>utilizar <span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>los <span class=\"_ _a\"> </span>primeros <span class=\"_ _b\"> </span>a\u00f1os <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>su <span class=\"_ _a\"></span>vida <span class=\"_ _b\"> </span>\u00fatil, <span class=\"_ _a\"></span>y <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>la producci\u00f3n ir\u00e1 c<span class=\"_ _6\"></span>reciendo seg\u00fan t<span class=\"_ _6\"></span>ranscurran los a\u00f1os. En <span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>sentido, <span class=\"_ _2\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>ha <span class=\"_ _11\"></span>estimado <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>capacidad <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>otal <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span>s <span class=\"_ _11\"></span>nuevas <span class=\"_ _11\"></span>plantas <span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span>oductivas <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>se considerar\u00e1 <span class=\"_ _b\"> </span>la <span class=\"_ _c\"> </span>amortizaci\u00f3<span class=\"_ _6\"></span>n <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>manera <span class=\"_ _c\"> </span>anual <span class=\"_ _b\"> </span>en <span class=\"_ _c\"> </span>base <span class=\"_ _b\"> </span>a <span class=\"_ _c\"> </span>las <span class=\"_ _c\"> </span>unidades <span class=\"_ _b\"> </span>producidas <span class=\"_ _b\"> </span>en <span class=\"_ _c\"> </span>el ejercicio. <span class=\"_ _2\"></span>Tanto l<span class=\"_ _2\"></span>os t<span class=\"_ _2\"></span>otales a <span class=\"_ _11\"></span>producir <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>producc<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>curso <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>ir\u00e1n <span class=\"_ _2\"></span>revisando <span class=\"_ _2\"></span>con car\u00e1cter anual pa<span class=\"_ _6\"></span>ra reflejar adecuada<span class=\"_ _6\"></span>mente el cargo po<span class=\"_ _6\"></span>r amortizaci\u00f3n. En <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>ejercicio <span class=\"_ _11\"></span>anterior <span class=\"_ _11\"></span>y, <span class=\"_ _11\"></span>considerando <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>planta <span class=\"_ _11\"></span>farmac\u00e9utica <span class=\"_ _2\"></span>recibi\u00f3 <span class=\"_ _11\"></span>la <span class=\"_ _9\"></span>aprobaci\u00f3n<span class=\"_ _6\"></span> formal <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>23 de <span class=\"_ _2\"></span>diciembre de <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>cargo por <span class=\"_ _2\"></span>amortizaci\u00f3n <span class=\"_ _2\"></span>fue <span class=\"_ _2\"></span>residual y <span class=\"_ _2\"></span>basado <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>lo efectivamente producido en 2024.<span class=\"_ _2\"></span> En <span class=\"_ _2\"></span>cuanto a la <span class=\"_ _2\"></span>planta de <span class=\"_ _2\"></span>nutrici\u00f3n animal, las unidades producidas fueron esc<span class=\"_ _6\"></span>asas al haber recibido <span class=\"_ _6\"></span>la autorizaci\u00f3n a fi<span class=\"_ _6\"></span>nales de octubre po<span class=\"_ _6\"></span>r lo que el cargo por<span class=\"_ _6\"></span> amortizaci\u00f3n<span class=\"_ _6\"></span> tambi\u00e9n fue res<span class=\"_ _6\"></span>idual y basad<span class=\"_ _6\"></span>o en lo efec<span class=\"_ _6\"></span>tivamente produ<span class=\"_ _6\"></span>cido en<span class=\"_ _6\"></span> 2024. En 2025<span class=\"_ _6\"></span> la a<span class=\"_ _6\"></span>mortizaci\u00f3n <span class=\"_ _6\"></span>de dic<span class=\"_ _6\"></span>has plant<span class=\"_ _6\"></span>as se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>calculado s<span class=\"_ _6\"></span>iguiendo <span class=\"_ _6\"></span>el mis<span class=\"_ _6\"></span>mo crit<span class=\"_ _6\"></span>erio que<span class=\"_ _6\"></span> el a\u00f1o anterior.<span class=\"_ _6\"></span> As\u00ed, se estima que l<span class=\"_ _2\"></span>as plantas estar\u00e1n operativas por un per<span class=\"_ _2\"></span>\u00edodo aproximado de entre 10 y 50 a\u00f1os, <span class=\"_ _6\"></span>dependiend<span class=\"_ _6\"></span>o de lo<span class=\"_ _6\"></span>s diferen<span class=\"_ _6\"></span>tes element<span class=\"_ _6\"></span>os ident<span class=\"_ _6\"></span>ificados, y <span class=\"_ _6\"></span>que la <span class=\"_ _6\"></span>producci\u00f3n <span class=\"_ _6\"></span>ir\u00e1 e<span class=\"_ _6\"></span>n fase <span class=\"_ _a\"></span>ascendente <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>primeros <span class=\"_ _a\"></span>a\u00f1os <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>no <span class=\"_ _b\"> </span>alcanzar\u00e1 <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>volumen <span class=\"_ _a\"></span>estable <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>continuado <span class=\"_ _a\"></span>de producci\u00f3n hasta <span class=\"_ _6\"></span>transcurridos unos a\u00f1o<span class=\"_ _6\"></span>s. Los <span class=\"_ _d\"> </span>elementos <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la<span class=\"_ _2\"></span>s <span class=\"_ _d\"> </span>nuevas <span class=\"_ _d\"> </span>plantas <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>Derio  y<span class=\"_ _6\"></span> <span class=\"_ _d\"> </span>Huesca  que<span class=\"_ _6\"></span> <span class=\"_ _d\"> </span>se <span class=\"_ _13\"> </span>han <span class=\"_ _d\"> </span>considerado <span class=\"_ _c\"> </span>no directamente <span class=\"_ _0\"> </span>relacionado<span class=\"_ _6\"></span>s <span class=\"_ _0\"> </span>con <span class=\"_ _1f\"> </span>la <span class=\"_ _0\"> </span>producci\u00f3n <span class=\"_ _0\"> </span>se <span class=\"_ _0\"> </span>am<span class=\"_ _2\"></span>ortiza<span class=\"_ _6\"></span>r\u00e1n <span class=\"_ _0\"> </span>con <span class=\"_ _1f\"> </span>un <span class=\"_ _0\"> </span>m\u00e9todo <span class=\"_ _0\"> </span>de amortizaci\u00f3n <span class=\"_ _11\"></span>lineal <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>forma <span class=\"_ _9\"></span>sistem\u00e1tica <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>lo <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>argo <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>su <span class=\"_ _a\"></span>v<span class=\"_ _6\"></span>ida <span class=\"_ _9\"></span>\u00fatil. <span class=\"_ _9\"></span>Estos <span class=\"_ _9\"></span>elementos <span class=\"_ _11\"></span>son principalmente<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _f\"></span>construcci\u00f3n, <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>sistema <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>prevenci\u00f3n <span class=\"_ _f\"></span>contra i<span class=\"_ _6\"></span>ncendios, <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>mobiliario <span class=\"_ _f\"></span>de oficina y los equipo<span class=\"_ _6\"></span>s de procesos de <span class=\"_ _6\"></span>informaci\u00f3n. La <span class=\"_ _a\"></span>amortizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _b\"> </span>elementos <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>inmovilizado <span class=\"_ _a\"></span>material <span class=\"_ _b\"> </span>que <span class=\"_ _a\"></span>utilizan <span class=\"_ _a\"></span>el <span class=\"_ _b\"> </span>m\u00e9todo <span class=\"_ _a\"></span>de amortizaci\u00f3n lineal se determina mediante la aplicaci\u00f3n de los criterios que se mencionan a continuaci\u00f3n: A\u00f1os de vida \u00fatil estimada Construcciones 30 - 50 Instalaciones t\u00e9cni<span class=\"_ _6\"></span>cas y maquina<span class=\"_ _6\"></span>ria 10 <span class=\"ff6\">\u2013</span> 20 Otras instalacion<span class=\"_ _6\"></span>es, utillaje y mob<span class=\"_ _6\"></span>iliario 5 <span class=\"ff6\">\u2013</span> 15 Equipos inform\u00e1<span class=\"_ _6\"></span>ticos 4 <span class=\"ff6\">\u2013</span> 7 Otros 8 - 10  <span class=\"_ _15\"> </span>El <span class=\"_ _11\"></span>Grupo <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>evisa, <span class=\"_ _2\"></span>al <span class=\"_ _11\"></span>cierre <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>cada <span class=\"_ _2\"></span>ejercicio, <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>valor <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>esidual,<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>vida <span class=\"_ _11\"></span>\u00fatil <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>m\u00e9todo <span class=\"_ _11\"></span>de amortizaci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _11\"></span>inmovilizado <span class=\"_ _11\"></span>material. <span class=\"_ _11\"></span>Las <span class=\"_ _11\"></span>modifica<span class=\"_ _6\"></span>ciones <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>criterios <span class=\"_ _11\"></span>inicialmente establecidos se r<span class=\"_ _6\"></span>econocen como un<span class=\"_ _6\"></span> cambio de esti<span class=\"_ _6\"></span>maci\u00f3n<span class=\"_ _117\"> </span>3.4.6 <span class=\"_ _20\"> </span>Vida \u00fatil y Amor<span class=\"_ _6\"></span>tizaciones  <span class=\"_ _21\"> </span>El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>eval\u00faa <span class=\"_ _9\"></span>para <span class=\"_ _a\"></span>cad<span class=\"_ _6\"></span>a <span class=\"_ _9\"></span>activo <span class=\"_ _9\"></span>intangible <span class=\"_ _9\"></span>adquirido <span class=\"_ _11\"></span>si<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>vida <span class=\"_ _a\"></span>\u00fati<span class=\"_ _6\"></span>l <span class=\"_ _9\"></span>es <span class=\"_ _a\"></span>finita <span class=\"_ _11\"></span>o indefinida. <span class=\"_ _a\"></span>A <span class=\"_ _a\"></span>estos <span class=\"_ _a\"></span>efectos<span class=\"_ _6\"></span>, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>entiende <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>activo <span class=\"_ _a\"></span>intangible <span class=\"_ _a\"></span>tiene <span class=\"_ _a\"></span>vida <span class=\"_ _a\"></span>\u00fatil<span class=\"_ _6\"></span> indefinida <span class=\"_ _9\"></span>cuando <span class=\"_ _a\"></span>no <span class=\"_ _9\"></span>existe <span class=\"_ _a\"></span>un <span class=\"_ _9\"></span>l\u00edmite <span class=\"_ _a\"></span>previ<span class=\"_ _6\"></span>sible <span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>periodo <span class=\"_ _a\"></span>du<span class=\"_ _6\"></span>rante <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>cual <span class=\"_ _a\"></span>va <span class=\"_ _9\"></span>a generar entrada de <span class=\"_ _6\"></span>flujos netos de ef<span class=\"_ _6\"></span>ectivo. La  amortizaci\u00f3n <span class=\"_ _d\"> </span>de  los  activos <span class=\"_ _d\"> </span>intangibles  con <span class=\"_ _13\"> </span>vidas <span class=\"_ _13\"> </span>\u00fatiles  f<span class=\"_ _6\"></span>initas  se <span class=\"_ _d\"> </span>realiza distribuyendo <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>importe <span class=\"_ _f\"></span>amortizable <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _f\"></span>sistem\u00e1tica <span class=\"_ _f\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _f\"></span>largo <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>su <span class=\"_ _6\"></span>vida <span class=\"_ _f\"></span>\u00fatil mediante la apl<span class=\"_ _6\"></span>icaci\u00f3n de los si<span class=\"_ _6\"></span>guientes criterios: M\u00e9todo de amortizaci\u00f3n A\u00f1os de vida \u00fatil estimada Patentes y marcas<span class=\"_ _6\"></span> Lineal 5 - 25 Aplicaciones in<span class=\"_ _6\"></span>form\u00e1ticas Lineal 3 - 10 Otros activos in<span class=\"_ _6\"></span>tangibles Lineal 10 A estos <span class=\"_ _6\"></span>efectos <span class=\"_ _6\"></span>se entiend<span class=\"_ _6\"></span>e por <span class=\"_ _f\"></span>i<span class=\"_ _2\"></span>mporte <span class=\"_ _6\"></span>amortizable <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>coste de <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _f\"></span>menos su <span class=\"_ _a\"></span>valor <span class=\"_ _9\"></span>residual. <span class=\"_ _a\"></span>El <span class=\"_ _a\"></span>G<span class=\"_ _6\"></span>rupo <span class=\"_ _a\"></span>rev<span class=\"_ _6\"></span>isa <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>valo<span class=\"_ _6\"></span>r <span class=\"_ _a\"></span>residual, <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>vida <span class=\"_ _9\"></span>\u00fatil <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>m\u00e9todo <span class=\"_ _a\"></span>de amortizaci\u00f3n <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _b\"> </span>activos <span class=\"_ _a\"></span>intangibles <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>cierre <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>cada <span class=\"_ _b\"> </span>ejercicio. <span class=\"_ _c\"> </span>En <span class=\"_ _b\"> </span>caso <span class=\"_ _b\"> </span>de variaciones <span class=\"_ _a\"></span>motivadas <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>cambios <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>estimaci\u00f3n, <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>mismas <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>reconocen <span class=\"_ _a\"></span>de manera prospec<span class=\"_ _6\"></span>tiva. Los <span class=\"_ _6\"></span>activos <span class=\"_ _f\"></span>intangibles <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>vidas <span class=\"_ _6\"></span>\u00fatiles <span class=\"_ _f\"></span>indefinidas <span class=\"_ _f\"></span>no <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _f\"></span>sujetos <span class=\"_ _6\"></span>a <span class=\"_ _f\"></span>amortizaci\u00f3n sino a co<span class=\"_ _6\"></span>mprobaci\u00f3n <span class=\"_ _6\"></span>de deterioro, qu<span class=\"_ _6\"></span>e se real<span class=\"_ _6\"></span>iza con u<span class=\"_ _6\"></span>na period<span class=\"_ _6\"></span>icidad anual o <span class=\"_ _6\"></span>con anterioridad, si <span class=\"_ _6\"></span>existen indicios de un<span class=\"_ _6\"></span>a potencial p\u00e9rdi<span class=\"_ _6\"></span>da de valor de los m<span class=\"_ _6\"></span>ismos.  Las ra<span class=\"_ _6\"></span>zones <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>justifican <span class=\"_ _6\"></span>la vida <span class=\"_ _f\"></span>\u00fatil inde<span class=\"_ _6\"></span>finida d<span class=\"_ _6\"></span>e cier<span class=\"_ _6\"></span>tas ma<span class=\"_ _6\"></span>rcas, ent<span class=\"_ _6\"></span>re o<span class=\"_ _6\"></span>tras son<span class=\"_ _6\"></span>: \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">Corresponden  a  marcas  compradas  por  el  Grupo  a  terceros,  y <span class=\"_ _1c\"> </span>que  en  el </span></span>momento <span class=\"_ _3\"> </span>de <span class=\"_ _0\"> </span>la <span class=\"_ _0\"> </span>comp<span class=\"_ _6\"></span>ra <span class=\"_ _0\"> </span>ya <span class=\"_ _3\"> </span>estaban <span class=\"_ _0\"> </span>fuera <span class=\"_ _3\"> </span>de <span class=\"_ _0\"> </span>patente. <span class=\"_ _3\"> </span>Algunas <span class=\"_ _3\"> </span>marcas corresponden <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>produc<span class=\"_ _6\"></span>tos <span class=\"_ _9\"></span>que <span class=\"_ _a\"></span>tienen <span class=\"_ _9\"></span>gen\u00e9ricos <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>mercado <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>otras <span class=\"_ _9\"></span>no <span class=\"_ _a\"></span>los tienen. <span class=\"_ _6\"></span>Desde <span class=\"_ _f\"></span>que <span class=\"_ _6\"></span>estas <span class=\"_ _f\"></span>marcas <span class=\"_ _f\"></span>fueron <span class=\"_ _6\"></span>adquiridas <span class=\"_ _6\"></span>por <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>se <span class=\"_ _f\"></span>ha <span class=\"_ _6\"></span>constatado<span class=\"_ _6\"></span> un <span class=\"_ _17\"> </span>significativo <span class=\"_ _17\"> </span>aumento<span class=\"_ _6\"></span> <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>l<span class=\"_ _2\"></span>as <span class=\"_ _e\"> </span>ventas, <span class=\"_ _17\"> </span>derivado <span class=\"_ _17\"> </span>fundamentalmente <span class=\"_ _e\"> </span>del esfuerzo <span class=\"_ _a\"></span>econ\u00f3m<span class=\"_ _6\"></span>ico <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>comercial <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>G<span class=\"_ _6\"></span>rupo <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>cuidado <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>desarro<span class=\"_ _6\"></span>llo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la marca. Estas <span class=\"_ _f\"></span>m<span class=\"_ _2\"></span>arcas va<span class=\"_ _6\"></span>n dirigidas a <span class=\"_ _6\"></span>unos nic<span class=\"_ _6\"></span>hos de <span class=\"_ _6\"></span>mercado que <span class=\"_ _6\"></span>se consideran<span class=\"_ _6\"></span> est<span class=\"ls0\">ables, por lo que <span class=\"_ _6\"></span>se estima una de<span class=\"_ _6\"></span>manda continuad<span class=\"_ _6\"></span>a en el futuro. </span>\u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">La <span class=\"_ _11\"></span>previsi\u00f3n <span class=\"_ _11\"></span>actual <span class=\"_ _11\"></span>es <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>corto <span class=\"_ _9\"></span>o <span class=\"_ _11\"></span>medio <span class=\"_ _11\"></span>plazo <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>es <span class=\"_ _11\"></span>probable <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>vayan <span class=\"_ _11\"></span>a </span></span>aparecer en el <span class=\"_ _6\"></span>mercado patentes <span class=\"_ _6\"></span>nuevas o gen\u00e9ricos su<span class=\"_ _6\"></span>stitutivos.  \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">Otro <span class=\"_ _13\"> </span>factor <span class=\"_ _d\"> </span>fundamental <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>la  determin<span class=\"_ _6\"></span>aci\u00f3n <span class=\"_ _d\"> </span>de  rentab<span class=\"_ _6\"></span>ilidad <span class=\"_ _d\"> </span>f<span class=\"_ _2\"></span>utu<span class=\"_ _6\"></span>ra <span class=\"_ _13\"> </span>de <span class=\"_ _d\"> </span>l<span class=\"_ _2\"></span>a<span class=\"_ _6\"></span>s </span></span>marcas corresponde a la evoluci\u00f3n de <span class=\"_ _2\"></span>los precios. En este <span class=\"_ _2\"></span>sentido, teniendo en cuenta los <span class=\"_ _2\"></span>precios de referencia establecidos actualmente, \u00e9stos aseguran <span class=\"_ _2\"></span>unos<span class=\"_ _6\"></span> niveles <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>rentabilidad <span class=\"_ _a\"></span>y <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>generaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>flujos <span class=\"_ _a\"></span>de <span class=\"_ _a\"> </span>ca<span class=\"_ _2\"></span>ja <span class=\"_ _a\"></span>prolongados <span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>el tiempo y suficie<span class=\"_ _6\"></span>ntes para la recu<span class=\"_ _6\"></span>peraci\u00f3n de las inver<span class=\"_ _6\"></span>siones realizadas.<span class=\"_ _117\"> </span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>tiene <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>voluntad<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>capacid<span class=\"_ _6\"></span>ad <span class=\"_ _a\"></span>pa<span class=\"_ _6\"></span>ra <span class=\"_ _a\"></span>mante<span class=\"_ _6\"></span>ner <span class=\"_ _a\"></span>es<span class=\"_ _6\"></span>tas <span class=\"_ _9\"></span>m<span class=\"_ _2\"></span>arcas <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>s<span class=\"_ _6\"></span>u cartera, <span class=\"_ _0\"> </span>pa<span class=\"_ _6\"></span>ra <span class=\"_ _0\"> </span>lo <span class=\"_ _3\"> </span>que <span class=\"_ _0\"> </span>seguir\u00e1 <span class=\"_ _3\"> </span>realizando <span class=\"_ _0\"> </span>l<span class=\"_ _6\"></span>as <span class=\"_ _0\"> </span>inver<span class=\"_ _6\"></span>siones <span class=\"_ _0\"> </span>y <span class=\"_ _3\"> </span>las <span class=\"_ _0\"> </span>accione<span class=\"_ _6\"></span>s comerciales nece<span class=\"_ _6\"></span>sarias para su sos<span class=\"_ _6\"></span>tenimiento. Teniendo <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>cuenta <span class=\"_ _f\"></span>estas <span class=\"_ _6\"></span>razones <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>contexto <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>nueva <span class=\"_ _f\"></span>estrategia <span class=\"_ _6\"></span>del <span class=\"_ _f\"></span>Grupo,<span class=\"_ _6\"></span> que contempla la <span class=\"_ _2\"></span>potenciaci\u00f3n de nuevas marcas <span class=\"_ _2\"></span>adquirida<span class=\"_ _6\"></span>s <span class=\"_ _2\"></span>en combinaciones de<span class=\"_ _6\"></span> negocios, <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>direcci\u00f3n <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>ha <span class=\"_ _9\"></span>actualizado <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>estimaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _11\"></span>marcas <span class=\"_ _11\"></span>que considera de <span class=\"_ _2\"></span>vida \u00fatil i<span class=\"_ _2\"></span>ndefinid<span class=\"_ _6\"></span>a, <span class=\"_ _2\"></span>adapt\u00e1ndose a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>nueva realidad del <span class=\"_ _2\"></span>negocio del Grupo. F<span class=\"_ _6\"></span>ruto de <span class=\"_ _6\"></span>esta actu<span class=\"_ _6\"></span>alizaci\u00f3n, <span class=\"_ _6\"></span>ciertas <span class=\"_ _6\"></span>marcas han <span class=\"_ _f\"></span>pasado de ten<span class=\"_ _6\"></span>er vidas <span class=\"_ _6\"></span>\u00fatiles indefinidas a vidas \u00fatiles definidas y <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>comenzado a amortizarse en el ejercicio 2025 <span class=\"_ _2\"></span>con <span class=\"_ _11\"></span>vidas <span class=\"_ _2\"></span>\u00fatiles <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>hasta <span class=\"_ _2\"></span>25 <span class=\"_ _2\"></span>a\u00f1os. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>efecto <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>amortizaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>cuenta de resultados del Grupo producido<span class=\"_ _6\"></span> por este cambio ha ascendido a 1.171 miles de euros (nota 5).<span class=\"_ _117\"> </span>3.6 <span class=\"_ _14\"> </span>Deterioro del valo<span class=\"_ _6\"></span>r de activos no f<span class=\"_ _6\"></span>inancieros sujetos <span class=\"_ _6\"></span>a amortizaci\u00f3n o d<span class=\"_ _6\"></span>epreciaci\u00f3n  <span class=\"_ _15\"> </span>El <span class=\"_ _c\"> </span>Grupo <span class=\"_ _b\"> </span>sigue <span class=\"_ _c\"> </span>el <span class=\"_ _b\"> </span>criterio <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>evaluar <span class=\"_ _b\"> </span>la <span class=\"_ _c\"> </span>existencia <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>indicios <span class=\"_ _b\"> </span>que <span class=\"_ _c\"> </span>pudieran <span class=\"_ _b\"> </span>poner <span class=\"_ _c\"> </span>de manifiesto <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>potencial <span class=\"_ _18\"> </span>deterioro <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>valor <span class=\"_ _e\"> </span>de <span class=\"_ _18\"> </span>los <span class=\"_ _18\"> </span>activos <span class=\"_ _18\"> </span>no <span class=\"_ _e\"> </span>financie<span class=\"_ _6\"></span>ros <span class=\"_ _e\"> </span>sujetos <span class=\"_ _18\"> </span>a amortizaci\u00f3n <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>depreciaci\u00f3n, al<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>objeto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>comprobar <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>su <span class=\"_ _11\"></span>valor <span class=\"_ _2\"></span>recuperab<span class=\"_ _6\"></span>le <span class=\"_ _11\"></span>es <span class=\"_ _2\"></span>inferi<span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>a su valor contable.<span class=\"_ _6\"></span>  <span class=\"_ _15\"> </span>Asimismo, <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>independencia <span class=\"_ _f\"></span>de la <span class=\"_ _6\"></span>existencia <span class=\"_ _f\"></span>de cualquie<span class=\"_ _6\"></span>r indic<span class=\"_ _6\"></span>io d<span class=\"_ _6\"></span>e de<span class=\"_ _6\"></span>terioro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>valor, el Grupo <span class=\"_ _6\"></span>comprueba, <span class=\"_ _f\"></span>al<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>menos co<span class=\"_ _6\"></span>n una <span class=\"_ _6\"></span>periodicidad <span class=\"_ _6\"></span>anual, <span class=\"_ _6\"></span>el potenc<span class=\"_ _6\"></span>ial deterio<span class=\"_ _6\"></span>ro del v<span class=\"_ _6\"></span>alor<span class=\"_ _6\"></span> que <span class=\"_ _c\"> </span>pudiera <span class=\"_ _c\"> </span>afectar <span class=\"_ _c\"> </span>al <span class=\"_ _c\"> </span>fondo <span class=\"_ _b\"> </span>de <span class=\"_ _d\"> </span>comercio, <span class=\"_ _b\"> </span>a <span class=\"_ _c\"> </span>l<span class=\"_ _2\"></span>os <span class=\"_ _b\"> </span>activos <span class=\"_ _c\"> </span>intangibles <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>una <span class=\"_ _d\"> </span>vida <span class=\"_ _c\"> </span>\u00fatil indefinida, <span class=\"_ _f\"></span>as\u00ed como <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los a<span class=\"_ _6\"></span>ctivos <span class=\"_ _6\"></span>intangibles <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>a\u00fan n<span class=\"_ _6\"></span>o se <span class=\"_ _f\"></span>encuentran <span class=\"_ _6\"></span>disponibles <span class=\"_ _f\"></span>par<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>su uso.<span class=\"_ _117\"> </span>A <span class=\"_ _a\"></span>est<span class=\"_ _2\"></span>os <span class=\"_ _a\"></span>efectos, <span class=\"_ _b\"> </span>el <span class=\"_ _a\"> </span>f<span class=\"_ _2\"></span>ondo <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>comercio <span class=\"_ _a\"></span>resultante <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>las <span class=\"_ _b\"> </span>combinaciones <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>negocios <span class=\"_ _b\"> </span>se asigna <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>cada <span class=\"_ _11\"></span>una <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _11\"></span>unidades <span class=\"_ _2\"></span>generadoras <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>efectivo <span class=\"_ _2\"></span>(UGE) <span class=\"_ _2\"></span>o <span class=\"_ _11\"></span>grupos <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>UGEs <span class=\"_ _2\"></span>del Grupo que se espe<span class=\"_ _6\"></span>ra se vayan a be<span class=\"_ _6\"></span>neficiar de las sin<span class=\"_ _6\"></span>ergias de la comb<span class=\"_ _6\"></span>inaci\u00f3n.<span class=\"_ _117\"> </span>El <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>recuperable <span class=\"_ _2\"></span>de l<span class=\"_ _2\"></span>os activos <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>el mayor <span class=\"_ _2\"></span>entre <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>razonable menos <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>costes<span class=\"_ _6\"></span> de enajenaci\u00f3n<span class=\"_ _6\"></span> o disposici\u00f3<span class=\"_ _6\"></span>n por otra v\u00eda y<span class=\"_ _6\"></span> su valor de<span class=\"_ _6\"></span> uso. El c<span class=\"_ _6\"></span>\u00e1lculo del v<span class=\"_ _6\"></span>alor de uso d<span class=\"_ _6\"></span>el activo se re<span class=\"_ _6\"></span>aliza en funci<span class=\"_ _6\"></span>\u00f3n de los f<span class=\"_ _6\"></span>lujos de ef<span class=\"_ _6\"></span>ectivo futuros<span class=\"_ _6\"></span> esperados que<span class=\"_ _6\"></span> se derivar\u00e1n d<span class=\"_ _6\"></span>e<span class=\"_ _117\"> </span>la  ut<span class=\"_ _6\"></span>ilizaci\u00f3n <span class=\"_ _d\"> </span>del  activo, <span class=\"_ _d\"> </span>las  exp<span class=\"_ _6\"></span>ectativas <span class=\"_ _d\"> </span>sobre  posibles <span class=\"_ _d\"> </span>variaciones <span class=\"_ _d\"> </span>en  el <span class=\"_ _d\"> </span>importe <span class=\"_ _d\"> </span>o distribuci\u00f3n temporal de <span class=\"_ _2\"></span>los fl<span class=\"_ _2\"></span>ujos, el <span class=\"_ _2\"></span>valor temporal del <span class=\"_ _2\"></span>dinero, el <span class=\"_ _2\"></span>precio a <span class=\"_ _2\"></span>satisfacer por<span class=\"_ _117\"> </span>soportar <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>incertidu<span class=\"_ _6\"></span>mbre <span class=\"_ _2\"></span>relacionada con <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>activo <span class=\"_ _2\"></span>y otr<span class=\"_ _2\"></span>os factores <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>lo<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>part\u00edcipes <span class=\"_ _2\"></span>del mercado considerar\u00edan <span class=\"_ _2\"></span>en la <span class=\"_ _2\"></span>valoraci\u00f3n <span class=\"_ _2\"></span>de los <span class=\"_ _2\"></span>flujos <span class=\"_ _2\"></span>de efectivo <span class=\"_ _2\"></span>futuros relacionados <span class=\"_ _2\"></span>con<span class=\"_ _6\"></span> el activo.  <span class=\"_ _15\"> </span>Las <span class=\"_ _a\"></span>diferenc<span class=\"_ _6\"></span>ias <span class=\"_ _a\"></span>negativas <span class=\"_ _9\"></span>resultantes <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>comparaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>valores <span class=\"_ _a\"></span>co<span class=\"_ _6\"></span>ntables <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>los activos con sus va<span class=\"_ _6\"></span>lores recuperab<span class=\"_ _6\"></span>les se reconocen en <span class=\"_ _6\"></span>resultados.  <span class=\"_ _15\"> </span>El <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>recuperable se <span class=\"_ _11\"></span>debe <span class=\"_ _2\"></span>calcular <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>activo<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>individual, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>menos <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>activo <span class=\"_ _2\"></span>no genere <span class=\"_ _0\"> </span>entradas <span class=\"_ _0\"> </span>de <span class=\"_ _1f\"> </span>efe<span class=\"_ _6\"></span>ctivo <span class=\"_ _0\"> </span>que <span class=\"_ _0\"> </span>sean, <span class=\"_ _1f\"> </span>en <span class=\"_ _0\"> </span>buena <span class=\"_ _0\"> </span>medida, <span class=\"_ _0\"> </span>independientes <span class=\"_ _0\"> </span>de <span class=\"_ _0\"> </span>las correspondientes <span class=\"_ _f\"></span>a <span class=\"_ _6\"></span>otros <span class=\"_ _f\"></span>activos <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>grupos <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>activos. <span class=\"_ _f\"></span>Si <span class=\"_ _6\"></span>\u00e9ste <span class=\"_ _f\"></span>es<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>caso, e<span class=\"_ _6\"></span>l <span class=\"_ _6\"></span>valor <span class=\"_ _f\"></span>recuperable es determinado pa<span class=\"_ _6\"></span>ra la unidad gen<span class=\"_ _6\"></span>eradora de efectivo (<span class=\"_ _6\"></span>UGE) a la cual e<span class=\"_ _6\"></span>l activo pertenece.  <span class=\"_ _15\"> </span>Las <span class=\"_ _f\"></span>p\u00e9rdidas <span class=\"_ _f\"></span>r<span class=\"_ _2\"></span>elaciona<span class=\"_ _6\"></span>das <span class=\"_ _6\"></span>con <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>deterioro <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>las <span class=\"_ _6\"></span>unidades <span class=\"_ _f\"></span>generadoras <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>efectivo (UGEs), <span class=\"_ _11\"></span>se <span class=\"_ _9\"></span>asignar\u00e1n <span class=\"_ _11\"></span>inicialmente <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>reducir, <span class=\"_ _9\"></span>en <span class=\"_ _11\"></span>su <span class=\"_ _9\"></span>caso, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _11\"></span>del <span class=\"_ _9\"></span>fondo <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>comercio asignado <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>misma <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>continuaci\u00f3n <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>dem\u00e1s <span class=\"_ _9\"></span>activos <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>UGE, <span class=\"_ _a\"></span>prorrateando <span class=\"_ _a\"></span>en funci\u00f3n del valor contable de cada uno de los activos, con el l\u00edmite para cada uno de ellos del <span class=\"_ _11\"></span>mayor <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>su <span class=\"_ _11\"></span>valor <span class=\"_ _9\"></span>razonable <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>enos <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>costes <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>ena<span class=\"_ _2\"></span>jenaci\u00f3n<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>o <span class=\"_ _11\"></span>disposici\u00f3n <span class=\"_ _11\"></span>por <span class=\"_ _9\"></span>otra v\u00eda, su valor en us<span class=\"_ _6\"></span>o y cero. El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>eval\u00faa <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>cada <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cierre, <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>existe <span class=\"_ _a\"></span>alg\u00fan <span class=\"_ _a\"></span>indicio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>p\u00e9rdida <span class=\"_ _a\"></span>por deterioro  de <span class=\"_ _1c\"> </span>valor  reconocida<span class=\"_ _6\"></span> <span class=\"_ _1c\"> </span>en  ejercicios  anteriores <span class=\"_ _1c\"> </span>ya  no  exist<span class=\"_ _2\"></span>e  o <span class=\"_ _1c\"> </span>pudier<span class=\"_ _6\"></span>a <span class=\"_ _1c\"> </span>haber disminuido. <span class=\"_ _f\"></span>Las p\u00e9r<span class=\"_ _6\"></span>didas <span class=\"_ _6\"></span>por <span class=\"_ _f\"></span>deterioro d<span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _f\"></span>correspondientes <span class=\"_ _f\"></span>al<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>fondo de <span class=\"_ _f\"></span>comercio no<span class=\"_ _6\"></span> son <span class=\"_ _b\"> </span>reversibles. <span class=\"_ _b\"> </span>Las <span class=\"_ _b\"> </span>p\u00e9rdidas <span class=\"_ _a\"></span>por <span class=\"_ _c\"> </span>deterioro <span class=\"_ _a\"></span>del <span class=\"_ _b\"> </span>resto <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>activos <span class=\"_ _b\"> </span>s\u00f3lo <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>revierten <span class=\"_ _b\"> </span>si <span class=\"_ _b\"> </span>se hubiese <span class=\"_ _d\"> </span>producido <span class=\"_ _c\"> </span>un <span class=\"_ _d\"> </span>cambio <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>estimaciones <span class=\"_ _c\"> </span>utilizadas <span class=\"_ _d\"> </span>para <span class=\"_ _d\"> </span>determinar <span class=\"_ _c\"> </span>el <span class=\"_ _d\"> </span>valor recuperable de<span class=\"_ _6\"></span>l activo.  <span class=\"_ _15\"> </span>La <span class=\"_ _9\"></span>reversi\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>p\u00e9rdida <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>va<span class=\"_ _6\"></span>lor <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>registra <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>abo<span class=\"_ _6\"></span>no <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>r<span class=\"_ _6\"></span>esultados, <span class=\"_ _9\"></span>no obstante, <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>reversi\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>p\u00e9rdida <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>p<span class=\"_ _6\"></span>uede <span class=\"_ _a\"></span>au<span class=\"_ _6\"></span>mentar <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _a\"></span>cont<span class=\"_ _6\"></span>able <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>activo <span class=\"_ _a\"></span>por encima <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>valor <span class=\"_ _a\"></span>contable <span class=\"_ _9\"></span>que <span class=\"_ _a\"></span>hubiera <span class=\"_ _a\"></span>tenido, <span class=\"_ _a\"></span>neto<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>amort<span class=\"_ _6\"></span>izaciones, <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>no<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _a\"></span>hubiera<span class=\"_ _6\"></span> registrado el det<span class=\"_ _6\"></span>erioro.<span class=\"_ _117\"> </span>El <span class=\"_ _f\"></span>importe <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>reversi\u00f3n <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>UGE, <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>distribuye <span class=\"_ _f\"></span>entre <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>activos de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>misma, <span class=\"_ _f\"></span>exceptuando <span class=\"_ _10\"></span>el <span class=\"_ _f\"></span>fondo <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>comercio, <span class=\"_ _f\"></span>prorrateando <span class=\"_ _10\"></span>en <span class=\"_ _f\"></span>funci\u00f3n <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>contable de <span class=\"_ _f\"></span>los <span class=\"_ _6\"></span>activos, <span class=\"_ _10\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>l\u00edmite <span class=\"_ _f\"></span>por <span class=\"_ _6\"></span>activo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>menor <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _f\"></span>recuperable <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _f\"></span>contable que hubiera tenido, ne<span class=\"_ _6\"></span>to de amort<span class=\"_ _6\"></span>izaciones, si no se <span class=\"_ _6\"></span>hubiera registrado <span class=\"_ _6\"></span>la p\u00e9rdida.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "Deterioro del va<span class=\"_ _6\"></span>lor de los activos  <span class=\"_ _15\"> </span>El <span class=\"_ _11\"></span>Grupo <span class=\"_ _2\"></span>eval\u00faa <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>determina <span class=\"_ _2\"></span>las <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>reversiones <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>deterioro del <span class=\"_ _2\"></span>valor real del <span class=\"_ _2\"></span>inmoviliz<span class=\"_ _6\"></span>ado <span class=\"_ _2\"></span>material de <span class=\"_ _2\"></span>acue<span class=\"_ _6\"></span>rdo <span class=\"_ _2\"></span>con los criterios <span class=\"_ _2\"></span>que se <span class=\"_ _2\"></span>menci<span class=\"_ _6\"></span>onan <span class=\"_ _2\"></span>en la nota 3.6.<span class=\"_ _117\"> </span>3.4.7 <span class=\"_ _1d\"> </span>Deterioro del valor de <span class=\"_ _6\"></span>los activos  <span class=\"_ _21\"> </span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>eval\u00faa <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>determina <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>las <span class=\"_ _9\"></span>reversiones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _9\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>por<span class=\"_ _6\"></span> deterioro <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>va<span class=\"_ _6\"></span>lor <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>intangibles <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>acu<span class=\"_ _6\"></span>erdo <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>criterios <span class=\"_ _9\"></span>que <span class=\"_ _a\"></span>s<span class=\"_ _6\"></span>e mencionan en la <span class=\"_ _6\"></span>nota 3.6. 3.6 <span class=\"_ _14\"> </span>Deterioro del valo<span class=\"_ _6\"></span>r de activos no f<span class=\"_ _6\"></span>inancieros sujetos <span class=\"_ _6\"></span>a amortizaci\u00f3n o d<span class=\"_ _6\"></span>epreciaci\u00f3n  <span class=\"_ _15\"> </span>El <span class=\"_ _c\"> </span>Grupo <span class=\"_ _b\"> </span>sigue <span class=\"_ _c\"> </span>el <span class=\"_ _b\"> </span>criterio <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>evaluar <span class=\"_ _b\"> </span>la <span class=\"_ _c\"> </span>existencia <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>indicios <span class=\"_ _b\"> </span>que <span class=\"_ _c\"> </span>pudieran <span class=\"_ _b\"> </span>poner <span class=\"_ _c\"> </span>de manifiesto <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>potencial <span class=\"_ _18\"> </span>deterioro <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>valor <span class=\"_ _e\"> </span>de <span class=\"_ _18\"> </span>los <span class=\"_ _18\"> </span>activos <span class=\"_ _18\"> </span>no <span class=\"_ _e\"> </span>financie<span class=\"_ _6\"></span>ros <span class=\"_ _e\"> </span>sujetos <span class=\"_ _18\"> </span>a amortizaci\u00f3n <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>depreciaci\u00f3n, al<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>objeto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>comprobar <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>su <span class=\"_ _11\"></span>valor <span class=\"_ _2\"></span>recuperab<span class=\"_ _6\"></span>le <span class=\"_ _11\"></span>es <span class=\"_ _2\"></span>inferi<span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>a su valor contable.<span class=\"_ _6\"></span>  <span class=\"_ _15\"> </span>Asimismo, <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>independencia <span class=\"_ _f\"></span>de la <span class=\"_ _6\"></span>existencia <span class=\"_ _f\"></span>de cualquie<span class=\"_ _6\"></span>r indic<span class=\"_ _6\"></span>io d<span class=\"_ _6\"></span>e de<span class=\"_ _6\"></span>terioro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>valor, el Grupo <span class=\"_ _6\"></span>comprueba, <span class=\"_ _f\"></span>al<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>menos co<span class=\"_ _6\"></span>n una <span class=\"_ _6\"></span>periodicidad <span class=\"_ _6\"></span>anual, <span class=\"_ _6\"></span>el potenc<span class=\"_ _6\"></span>ial deterio<span class=\"_ _6\"></span>ro del v<span class=\"_ _6\"></span>alor<span class=\"_ _6\"></span> que <span class=\"_ _c\"> </span>pudiera <span class=\"_ _c\"> </span>afectar <span class=\"_ _c\"> </span>al <span class=\"_ _c\"> </span>fondo <span class=\"_ _b\"> </span>de <span class=\"_ _d\"> </span>comercio, <span class=\"_ _b\"> </span>a <span class=\"_ _c\"> </span>l<span class=\"_ _2\"></span>os <span class=\"_ _b\"> </span>activos <span class=\"_ _c\"> </span>intangibles <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>una <span class=\"_ _d\"> </span>vida <span class=\"_ _c\"> </span>\u00fatil indefinida, <span class=\"_ _f\"></span>as\u00ed como <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los a<span class=\"_ _6\"></span>ctivos <span class=\"_ _6\"></span>intangibles <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>a\u00fan n<span class=\"_ _6\"></span>o se <span class=\"_ _f\"></span>encuentran <span class=\"_ _6\"></span>disponibles <span class=\"_ _f\"></span>par<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>su uso.<span class=\"_ _117\"> </span>A <span class=\"_ _a\"></span>est<span class=\"_ _2\"></span>os <span class=\"_ _a\"></span>efectos, <span class=\"_ _b\"> </span>el <span class=\"_ _a\"> </span>f<span class=\"_ _2\"></span>ondo <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>comercio <span class=\"_ _a\"></span>resultante <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>las <span class=\"_ _b\"> </span>combinaciones <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>negocios <span class=\"_ _b\"> </span>se asigna <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>cada <span class=\"_ _11\"></span>una <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _11\"></span>unidades <span class=\"_ _2\"></span>generadoras <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>efectivo <span class=\"_ _2\"></span>(UGE) <span class=\"_ _2\"></span>o <span class=\"_ _11\"></span>grupos <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>UGEs <span class=\"_ _2\"></span>del Grupo que se espe<span class=\"_ _6\"></span>ra se vayan a be<span class=\"_ _6\"></span>neficiar de las sin<span class=\"_ _6\"></span>ergias de la comb<span class=\"_ _6\"></span>inaci\u00f3n.<span class=\"_ _117\"> </span>El <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>recuperable <span class=\"_ _2\"></span>de l<span class=\"_ _2\"></span>os activos <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>el mayor <span class=\"_ _2\"></span>entre <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>razonable menos <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>costes<span class=\"_ _6\"></span> de enajenaci\u00f3n<span class=\"_ _6\"></span> o disposici\u00f3<span class=\"_ _6\"></span>n por otra v\u00eda y<span class=\"_ _6\"></span> su valor de<span class=\"_ _6\"></span> uso. El c<span class=\"_ _6\"></span>\u00e1lculo del v<span class=\"_ _6\"></span>alor de uso d<span class=\"_ _6\"></span>el activo se re<span class=\"_ _6\"></span>aliza en funci<span class=\"_ _6\"></span>\u00f3n de los f<span class=\"_ _6\"></span>lujos de ef<span class=\"_ _6\"></span>ectivo futuros<span class=\"_ _6\"></span> esperados que<span class=\"_ _6\"></span> se derivar\u00e1n d<span class=\"_ _6\"></span>e<span class=\"_ _117\"> </span>la  ut<span class=\"_ _6\"></span>ilizaci\u00f3n <span class=\"_ _d\"> </span>del  activo, <span class=\"_ _d\"> </span>las  exp<span class=\"_ _6\"></span>ectativas <span class=\"_ _d\"> </span>sobre  posibles <span class=\"_ _d\"> </span>variaciones <span class=\"_ _d\"> </span>en  el <span class=\"_ _d\"> </span>importe <span class=\"_ _d\"> </span>o distribuci\u00f3n temporal de <span class=\"_ _2\"></span>los fl<span class=\"_ _2\"></span>ujos, el <span class=\"_ _2\"></span>valor temporal del <span class=\"_ _2\"></span>dinero, el <span class=\"_ _2\"></span>precio a <span class=\"_ _2\"></span>satisfacer por<span class=\"_ _117\"> </span>soportar <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>incertidu<span class=\"_ _6\"></span>mbre <span class=\"_ _2\"></span>relacionada con <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>activo <span class=\"_ _2\"></span>y otr<span class=\"_ _2\"></span>os factores <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>lo<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>part\u00edcipes <span class=\"_ _2\"></span>del mercado considerar\u00edan <span class=\"_ _2\"></span>en la <span class=\"_ _2\"></span>valoraci\u00f3n <span class=\"_ _2\"></span>de los <span class=\"_ _2\"></span>flujos <span class=\"_ _2\"></span>de efectivo <span class=\"_ _2\"></span>futuros relacionados <span class=\"_ _2\"></span>con<span class=\"_ _6\"></span> el activo.  <span class=\"_ _15\"> </span>Las <span class=\"_ _a\"></span>diferenc<span class=\"_ _6\"></span>ias <span class=\"_ _a\"></span>negativas <span class=\"_ _9\"></span>resultantes <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>comparaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>valores <span class=\"_ _a\"></span>co<span class=\"_ _6\"></span>ntables <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>los activos con sus va<span class=\"_ _6\"></span>lores recuperab<span class=\"_ _6\"></span>les se reconocen en <span class=\"_ _6\"></span>resultados.  <span class=\"_ _15\"> </span>El <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>recuperable se <span class=\"_ _11\"></span>debe <span class=\"_ _2\"></span>calcular <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>activo<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>individual, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>menos <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>activo <span class=\"_ _2\"></span>no genere <span class=\"_ _0\"> </span>entradas <span class=\"_ _0\"> </span>de <span class=\"_ _1f\"> </span>efe<span class=\"_ _6\"></span>ctivo <span class=\"_ _0\"> </span>que <span class=\"_ _0\"> </span>sean, <span class=\"_ _1f\"> </span>en <span class=\"_ _0\"> </span>buena <span class=\"_ _0\"> </span>medida, <span class=\"_ _0\"> </span>independientes <span class=\"_ _0\"> </span>de <span class=\"_ _0\"> </span>las correspondientes <span class=\"_ _f\"></span>a <span class=\"_ _6\"></span>otros <span class=\"_ _f\"></span>activos <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>grupos <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>activos. <span class=\"_ _f\"></span>Si <span class=\"_ _6\"></span>\u00e9ste <span class=\"_ _f\"></span>es<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>caso, e<span class=\"_ _6\"></span>l <span class=\"_ _6\"></span>valor <span class=\"_ _f\"></span>recuperable es determinado pa<span class=\"_ _6\"></span>ra la unidad gen<span class=\"_ _6\"></span>eradora de efectivo (<span class=\"_ _6\"></span>UGE) a la cual e<span class=\"_ _6\"></span>l activo pertenece.  <span class=\"_ _15\"> </span>Las <span class=\"_ _f\"></span>p\u00e9rdidas <span class=\"_ _f\"></span>r<span class=\"_ _2\"></span>elaciona<span class=\"_ _6\"></span>das <span class=\"_ _6\"></span>con <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>deterioro <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>las <span class=\"_ _6\"></span>unidades <span class=\"_ _f\"></span>generadoras <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>efectivo (UGEs), <span class=\"_ _11\"></span>se <span class=\"_ _9\"></span>asignar\u00e1n <span class=\"_ _11\"></span>inicialmente <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>reducir, <span class=\"_ _9\"></span>en <span class=\"_ _11\"></span>su <span class=\"_ _9\"></span>caso, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _11\"></span>del <span class=\"_ _9\"></span>fondo <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>comercio asignado <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>misma <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>continuaci\u00f3n <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>dem\u00e1s <span class=\"_ _9\"></span>activos <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>UGE, <span class=\"_ _a\"></span>prorrateando <span class=\"_ _a\"></span>en funci\u00f3n del valor contable de cada uno de los activos, con el l\u00edmite para cada uno de ellos del <span class=\"_ _11\"></span>mayor <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>su <span class=\"_ _11\"></span>valor <span class=\"_ _9\"></span>razonable <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>enos <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>costes <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>ena<span class=\"_ _2\"></span>jenaci\u00f3n<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>o <span class=\"_ _11\"></span>disposici\u00f3n <span class=\"_ _11\"></span>por <span class=\"_ _9\"></span>otra v\u00eda, su valor en us<span class=\"_ _6\"></span>o y cero. El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>eval\u00faa <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>cada <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cierre, <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>existe <span class=\"_ _a\"></span>alg\u00fan <span class=\"_ _a\"></span>indicio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>p\u00e9rdida <span class=\"_ _a\"></span>por deterioro  de <span class=\"_ _1c\"> </span>valor  reconocida<span class=\"_ _6\"></span> <span class=\"_ _1c\"> </span>en  ejercicios  anteriores <span class=\"_ _1c\"> </span>ya  no  exist<span class=\"_ _2\"></span>e  o <span class=\"_ _1c\"> </span>pudier<span class=\"_ _6\"></span>a <span class=\"_ _1c\"> </span>haber disminuido. <span class=\"_ _f\"></span>Las p\u00e9r<span class=\"_ _6\"></span>didas <span class=\"_ _6\"></span>por <span class=\"_ _f\"></span>deterioro d<span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _f\"></span>correspondientes <span class=\"_ _f\"></span>al<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>fondo de <span class=\"_ _f\"></span>comercio no<span class=\"_ _6\"></span> son <span class=\"_ _b\"> </span>reversibles. <span class=\"_ _b\"> </span>Las <span class=\"_ _b\"> </span>p\u00e9rdidas <span class=\"_ _a\"></span>por <span class=\"_ _c\"> </span>deterioro <span class=\"_ _a\"></span>del <span class=\"_ _b\"> </span>resto <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>activos <span class=\"_ _b\"> </span>s\u00f3lo <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>revierten <span class=\"_ _b\"> </span>si <span class=\"_ _b\"> </span>se hubiese <span class=\"_ _d\"> </span>producido <span class=\"_ _c\"> </span>un <span class=\"_ _d\"> </span>cambio <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>estimaciones <span class=\"_ _c\"> </span>utilizadas <span class=\"_ _d\"> </span>para <span class=\"_ _d\"> </span>determinar <span class=\"_ _c\"> </span>el <span class=\"_ _d\"> </span>valor recuperable de<span class=\"_ _6\"></span>l activo.  <span class=\"_ _15\"> </span>La <span class=\"_ _9\"></span>reversi\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>p\u00e9rdida <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>va<span class=\"_ _6\"></span>lor <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>registra <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>abo<span class=\"_ _6\"></span>no <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>r<span class=\"_ _6\"></span>esultados, <span class=\"_ _9\"></span>no obstante, <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>reversi\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>p\u00e9rdida <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>p<span class=\"_ _6\"></span>uede <span class=\"_ _a\"></span>au<span class=\"_ _6\"></span>mentar <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _a\"></span>cont<span class=\"_ _6\"></span>able <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>activo <span class=\"_ _a\"></span>por encima <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>valor <span class=\"_ _a\"></span>contable <span class=\"_ _9\"></span>que <span class=\"_ _a\"></span>hubiera <span class=\"_ _a\"></span>tenido, <span class=\"_ _a\"></span>neto<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>amort<span class=\"_ _6\"></span>izaciones, <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>no<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _a\"></span>hubiera<span class=\"_ _6\"></span> registrado el det<span class=\"_ _6\"></span>erioro.<span class=\"_ _117\"> </span>El <span class=\"_ _f\"></span>importe <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>reversi\u00f3n <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>UGE, <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>distribuye <span class=\"_ _f\"></span>entre <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>activos de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>misma, <span class=\"_ _f\"></span>exceptuando <span class=\"_ _10\"></span>el <span class=\"_ _f\"></span>fondo <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>comercio, <span class=\"_ _f\"></span>prorrateando <span class=\"_ _10\"></span>en <span class=\"_ _f\"></span>funci\u00f3n <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>contable de <span class=\"_ _f\"></span>los <span class=\"_ _6\"></span>activos, <span class=\"_ _10\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>l\u00edmite <span class=\"_ _f\"></span>por <span class=\"_ _6\"></span>activo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>menor <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _f\"></span>recuperable <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _f\"></span>contable que hubiera tenido, ne<span class=\"_ _6\"></span>to de amort<span class=\"_ _6\"></span>izaciones, si no se <span class=\"_ _6\"></span>hubiera registrado <span class=\"_ _6\"></span>la p\u00e9rdida",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "3.4 <span class=\"_ _14\"> </span>Activos intangibles 3.4.1 <span class=\"_ _20\"> </span>Fondo de comercio  <span class=\"_ _21\"> </span>El <span class=\"_ _2\"></span>fondo <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>comercio <span class=\"_ _2\"></span>procedente <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>combinaciones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>negocios <span class=\"_ _2\"></span>efectuadas <span class=\"_ _2\"></span>a partir <span class=\"_ _f\"></span>de <span class=\"_ _10\"></span>la <span class=\"_ _f\"></span>fecha <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>transici\u00f3n <span class=\"_ _f\"></span>(1 <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>enero <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>2004), <span class=\"_ _10\"></span>se <span class=\"_ _10\"></span>val<span class=\"_ _2\"></span>ora <span class=\"_ _10\"></span>en <span class=\"_ _f\"></span>el <span class=\"_ _10\"></span>momento <span class=\"_ _10\"></span>i<span class=\"_ _2\"></span>nicial por <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>im<span class=\"_ _2\"></span>por<span class=\"_ _6\"></span>te <span class=\"_ _a\"> </span>equivalente <span class=\"_ _a\"></span>a <span class=\"_ _a\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>diferencia <span class=\"_ _a\"></span>entre <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>coste <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _b\"> </span>combinac<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _a\"></span>de negocios <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>parti<span class=\"_ _6\"></span>cipaci\u00f3n <span class=\"_ _11\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _11\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _11\"></span>valor <span class=\"_ _9\"></span>razonable <span class=\"_ _9\"></span>neto <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _11\"></span>activos, pasivos <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>pasivos <span class=\"_ _c\"> </span>conting<span class=\"_ _6\"></span>entes <span class=\"_ _c\"> </span>asumidos <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>entidad <span class=\"_ _c\"> </span>dependiente <span class=\"_ _c\"> </span>o <span class=\"_ _c\"> </span>negocio<span class=\"_ _6\"></span> conjunto adquir<span class=\"_ _6\"></span>ido.  <span class=\"_ _21\"> </span>El fondo <span class=\"_ _6\"></span>de comerci<span class=\"_ _6\"></span>o no se <span class=\"_ _6\"></span>amortiza, s<span class=\"_ _6\"></span>ino que se <span class=\"_ _6\"></span>comprueba <span class=\"_ _6\"></span>su deter<span class=\"_ _6\"></span>ioro de va<span class=\"_ _6\"></span>lor seg\u00fan <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>criterios <span class=\"_ _f\"></span>descritos <span class=\"_ _10\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>apartado <span class=\"_ _f\"></span>3.6. <span class=\"_ _f\"></span>Despu\u00e9s <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>reconocimiento <span class=\"_ _10\"></span>inicial, el <span class=\"_ _11\"></span>fondo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>comercio <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>valora <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>su <span class=\"_ _9\"></span>coste <span class=\"_ _2\"></span>menos <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>deterioro <span class=\"_ _11\"></span>de valor acumuladas.<span class=\"_ _117\"> </span>El fondo de co<span class=\"_ _6\"></span>mercio generado inte<span class=\"_ _6\"></span>rnamente no se re<span class=\"_ _6\"></span>conoce como un a<span class=\"_ _6\"></span>ctivo. 3.4.2 <span class=\"_ _20\"> </span>Activos intangib<span class=\"_ _6\"></span>les generados in<span class=\"_ _6\"></span>ternamente  <span class=\"_ _21\"> </span>Los costes relacionados con las actividades de investi<span class=\"_ _6\"></span>gaci\u00f3n se registran como un gasto a medida q<span class=\"_ _6\"></span>ue se incurren.  Los <span class=\"_ _a\"></span>costes <span class=\"_ _a\"> </span>i<span class=\"_ _2\"></span>ncurrid<span class=\"_ _6\"></span>os <span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>la <span class=\"_ _a\"></span>realizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>actividade<span class=\"_ _6\"></span>s <span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>las <span class=\"_ _a\"></span>que <span class=\"_ _b\"> </span>no <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>pueden distinguir <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>forma <span class=\"_ _9\"></span>clara <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>costes<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>imputables <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>fase <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>i<span class=\"_ _2\"></span>nvestiga<span class=\"_ _6\"></span>ci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los correspondientes a la fase de desarrollo de los activos intangibles se registran con cargo <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>cu<span class=\"_ _6\"></span>enta <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>p\u00e9rdidas <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>ganancias <span class=\"_ _9\"></span>consolidad<span class=\"_ _6\"></span>a. <span class=\"_ _9\"></span>Los <span class=\"_ _9\"></span>costes <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>desarrollo previamente <span class=\"_ _11\"></span>reconocidos <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>gasto <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>reconocen <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>activo <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>u<span class=\"_ _6\"></span>n ejercicio poste<span class=\"_ _6\"></span>rior.  <span class=\"_ _21\"> </span>Los <span class=\"_ _c\"> </span>costes <span class=\"_ _d\"> </span>relacionados <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>las <span class=\"_ _d\"> </span>actividades <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>desarrollo <span class=\"_ _c\"> </span>se <span class=\"_ _d\"> </span>capita<span class=\"_ _6\"></span>lizan <span class=\"_ _c\"> </span>en <span class=\"_ _d\"> </span>la medida en que: \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">El <span class=\"_ _11\"></span>Grupo di<span class=\"_ _2\"></span>spone<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>estudios <span class=\"_ _2\"></span>t\u00e9cnicos <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>justifican la <span class=\"_ _11\"></span>viabilidad del <span class=\"_ _11\"></span>proceso<span class=\"_ _6\"></span> </span></span>productivo; \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">Existe <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>compromiso <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Grupo <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>completar <span class=\"_ _11\"></span>la <span class=\"_ _9\"></span>producci\u00f3n <span class=\"_ _11\"></span>del <span class=\"_ _9\"></span>activo <span class=\"_ _11\"></span>de </span></span>forma que se enc<span class=\"_ _6\"></span>uentre en condicion<span class=\"_ _6\"></span>es de venta (o u<span class=\"_ _6\"></span>so interno); \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">El activo va a generar be<span class=\"_ _6\"></span>neficios econ<span class=\"_ _6\"></span>\u00f3micos suficient<span class=\"_ _6\"></span>es; </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">El <span class=\"_ _c\"> </span>Grupo <span class=\"_ _c\"> </span>di<span class=\"_ _2\"></span>spone <span class=\"_ _b\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _b\"> </span>rec<span class=\"_ _2\"></span>urso<span class=\"_ _6\"></span>s <span class=\"_ _c\"> </span>t<span class=\"_ _2\"></span>\u00e9cnicos <span class=\"_ _b\"> </span>y <span class=\"_ _c\"> </span>financieros <span class=\"_ _c\"> </span>para <span class=\"_ _c\"> </span>completar <span class=\"_ _c\"> </span>el </span></span>desarrollo de<span class=\"_ _6\"></span>l activo.<span class=\"_ _117\"> </span>El f<span class=\"_ _6\"></span>in de <span class=\"_ _f\"></span>la fase <span class=\"_ _f\"></span>de desarroll<span class=\"_ _6\"></span>o y <span class=\"_ _f\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>tanto su <span class=\"_ _6\"></span>traspaso <span class=\"_ _f\"></span>a Patentes, <span class=\"_ _f\"></span>licencias y <span class=\"_ _f\"></span>marcas y <span class=\"_ _2\"></span>comienzo <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>per\u00edodo de <span class=\"_ _2\"></span>am<span class=\"_ _2\"></span>ortizaci\u00f3n se <span class=\"_ _2\"></span>produce <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>obtener la aprobaci\u00f3n de los <span class=\"_ _6\"></span>organismos regulador<span class=\"_ _6\"></span>es.<span class=\"_ _117\"> </span>En <span class=\"_ _13\"> </span>cualquier <span class=\"_ _d\"> </span>caso, <span class=\"_ _d\"> </span>de  car<span class=\"_ _6\"></span>a  a<span class=\"_ _6\"></span>  con<span class=\"_ _6\"></span>siderar <span class=\"_ _d\"> </span>estos <span class=\"_ _13\"> </span>costes <span class=\"_ _d\"> </span>como  ac<span class=\"_ _6\"></span>tivo, <span class=\"_ _d\"> </span>si  bien <span class=\"_ _c\"> </span>l<span class=\"_ _2\"></span>a aprobaci\u00f3n <span class=\"_ _f\"></span>de lo<span class=\"_ _6\"></span>s <span class=\"_ _6\"></span>organismos <span class=\"_ _f\"></span>reguladores <span class=\"_ _6\"></span>puede <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>ha<span class=\"_ _6\"></span>berse <span class=\"_ _6\"></span>recibido, <span class=\"_ _f\"></span>previamente existe un <span class=\"_ _11\"></span>an\u00e1lisis cualitativo por<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>parte de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Direcci\u00f3n con <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>objetivo de <span class=\"_ _2\"></span>evaluar, en <span class=\"_ _a\"></span>base <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>experiencia <span class=\"_ _a\"></span>hist\u00f3rica, <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>fase <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _a\"></span>encuentra <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>proceso <span class=\"_ _a\"></span>de aprobaci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>desar<span class=\"_ _6\"></span>rollo <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _b\"> </span>trata, <span class=\"_ _a\"> </span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _b\"> </span>que <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>existen <span class=\"_ _a\"></span>dudas razonables de ob<span class=\"_ _6\"></span>tener la aprobaci\u00f3n <span class=\"_ _6\"></span>de los organismos<span class=\"_ _6\"></span> reguladores.  3.4.3 <span class=\"_ _20\"> </span>Patentes y Marcas<span class=\"_ _6\"></span>  <span class=\"_ _21\"> </span>Las <span class=\"_ _9\"></span>marcas <span class=\"_ _9\"></span>comerciales <span class=\"_ _9\"></span>y <span class=\"_ _11\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _11\"></span>li<span class=\"_ _2\"></span>cencias <span class=\"_ _11\"></span>se <span class=\"_ _9\"></span>presentan <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>coste <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>adquisici\u00f3n <span class=\"_ _9\"></span>o <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>e desarrollo. <span class=\"_ _b\"> </span>Determinada<span class=\"_ _6\"></span>s <span class=\"_ _b\"> </span>marcas <span class=\"_ _b\"> </span>y <span class=\"_ _c\"> </span>licencias <span class=\"_ _b\"> </span>tienen <span class=\"_ _b\"> </span>una <span class=\"_ _b\"> </span>vida <span class=\"_ _c\"> </span>\u00fatil <span class=\"_ _b\"> </span>definida <span class=\"_ _b\"> </span>y <span class=\"_ _c\"> </span>se valoran <span class=\"_ _6\"></span>poster<span class=\"_ _6\"></span>iormente <span class=\"_ _6\"></span>por <span class=\"_ _f\"></span>su cos<span class=\"_ _6\"></span>te <span class=\"_ _f\"></span>m<span class=\"_ _2\"></span>enos <span class=\"_ _f\"></span>su a<span class=\"_ _6\"></span>mortizaci\u00f3n <span class=\"_ _f\"></span>acumulada <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>cualqui<span class=\"_ _6\"></span>er correcci\u00f3n <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>deterioro <span class=\"_ _a\"></span>de <span class=\"_ _11\"></span>val<span class=\"_ _2\"></span>or. <span class=\"_ _9\"></span>Asimismo, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _a\"></span>ident<span class=\"_ _6\"></span>ifica <span class=\"_ _9\"></span>ciertas <span class=\"_ _a\"></span>marc<span class=\"_ _6\"></span>as adquiridas <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>combinaciones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>negocios <span class=\"_ _9\"></span>cuya <span class=\"_ _a\"></span>vida<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>\u00fatil <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>considera <span class=\"_ _9\"></span>indefinida por <span class=\"_ _11\"></span>ser <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>arcas <span class=\"_ _2\"></span>consolidadas <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>mercado <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>requieren <span class=\"_ _2\"></span>incurrir <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>costes<span class=\"_ _6\"></span> relevantes para e<span class=\"_ _6\"></span>l mantenimiento de su vida co<span class=\"_ _6\"></span>mercial.<span class=\"_ _117\"> </span>3.4.4 <span class=\"_ _20\"> </span>Aplicaciones in<span class=\"_ _6\"></span>form\u00e1ticas  <span class=\"_ _21\"> </span>Las <span class=\"_ _2\"></span>licencias <span class=\"_ _11\"></span>para <span class=\"_ _2\"></span>programas <span class=\"_ _2\"></span>inform\u00e1ticos <span class=\"_ _2\"></span>adquiridas <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>activan <span class=\"_ _11\"></span>sobre <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>base <span class=\"_ _2\"></span>de los <span class=\"_ _2\"></span>costes en <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>incurr<span class=\"_ _6\"></span>ido <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>adquirirlas y <span class=\"_ _2\"></span>prepararlas para <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>uso. <span class=\"_ _2\"></span>Estos costes se amortizan d<span class=\"_ _6\"></span>urante sus vidas \u00fat<span class=\"_ _6\"></span>iles estimadas.  <span class=\"_ _21\"> </span>Los  gastos <span class=\"_ _13\"> </span>relacionados<span class=\"_ _6\"></span>  con  el  man<span class=\"_ _6\"></span>tenimiento  de<span class=\"_ _6\"></span>  programas <span class=\"_ _13\"> </span>inform\u00e1ticos<span class=\"_ _6\"></span>  se reconocen co<span class=\"_ _6\"></span>mo gasto cuando se incu<span class=\"_ _6\"></span>rren.  3.4.5 <span class=\"_ _20\"> </span>Otros activos in<span class=\"_ _6\"></span>tangibles  <span class=\"_ _21\"> </span>El <span class=\"_ _b\"> </span>resto <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>ac<span class=\"_ _2\"></span>tivos <span class=\"_ _b\"> </span>intangibles <span class=\"_ _a\"></span>adquiridos <span class=\"_ _c\"> </span>por <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>Grupo <span class=\"_ _b\"> </span>se<span class=\"_ _2\"></span> <span class=\"_ _b\"> </span>presentan <span class=\"_ _b\"> </span>en <span class=\"_ _c\"> </span>el balance de situaci\u00f3n consolidado por su <span class=\"_ _2\"></span>valor de coste mi<span class=\"_ _2\"></span>norado en el importe <span class=\"_ _2\"></span>de<span class=\"_ _6\"></span> las amortizaciones <span class=\"_ _6\"></span>y p\u00e9rdidas por de<span class=\"_ _6\"></span>terioro acumulada<span class=\"_ _6\"></span>s.<span class=\"_ _117\"> </span>3.4.6 <span class=\"_ _20\"> </span>Vida \u00fatil y Amor<span class=\"_ _6\"></span>tizaciones  <span class=\"_ _21\"> </span>El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>eval\u00faa <span class=\"_ _9\"></span>para <span class=\"_ _a\"></span>cad<span class=\"_ _6\"></span>a <span class=\"_ _9\"></span>activo <span class=\"_ _9\"></span>intangible <span class=\"_ _9\"></span>adquirido <span class=\"_ _11\"></span>si<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>vida <span class=\"_ _a\"></span>\u00fati<span class=\"_ _6\"></span>l <span class=\"_ _9\"></span>es <span class=\"_ _a\"></span>finita <span class=\"_ _11\"></span>o indefinida. <span class=\"_ _a\"></span>A <span class=\"_ _a\"></span>estos <span class=\"_ _a\"></span>efectos<span class=\"_ _6\"></span>, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>entiende <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>activo <span class=\"_ _a\"></span>intangible <span class=\"_ _a\"></span>tiene <span class=\"_ _a\"></span>vida <span class=\"_ _a\"></span>\u00fatil<span class=\"_ _6\"></span> indefinida <span class=\"_ _9\"></span>cuando <span class=\"_ _a\"></span>no <span class=\"_ _9\"></span>existe <span class=\"_ _a\"></span>un <span class=\"_ _9\"></span>l\u00edmite <span class=\"_ _a\"></span>previ<span class=\"_ _6\"></span>sible <span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>periodo <span class=\"_ _a\"></span>du<span class=\"_ _6\"></span>rante <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>cual <span class=\"_ _a\"></span>va <span class=\"_ _9\"></span>a generar entrada de <span class=\"_ _6\"></span>flujos netos de ef<span class=\"_ _6\"></span>ectivo.  <span class=\"_ _15\"> </span>La  amortizaci\u00f3n <span class=\"_ _d\"> </span>de  los  activos <span class=\"_ _d\"> </span>intangibles  con <span class=\"_ _13\"> </span>vidas <span class=\"_ _13\"> </span>\u00fatiles  f<span class=\"_ _6\"></span>initas  se <span class=\"_ _d\"> </span>realiza distribuyendo <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>importe <span class=\"_ _f\"></span>amortizable <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _f\"></span>sistem\u00e1tica <span class=\"_ _f\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _f\"></span>largo <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>su <span class=\"_ _6\"></span>vida <span class=\"_ _f\"></span>\u00fatil mediante la apl<span class=\"_ _6\"></span>icaci\u00f3n de los si<span class=\"_ _6\"></span>guientes criterios: M\u00e9todo de amortizaci\u00f3n A\u00f1os de vida \u00fatil estimada Patentes y marcas<span class=\"_ _6\"></span> Lineal 5 - 25 Aplicaciones in<span class=\"_ _6\"></span>form\u00e1ticas Lineal 3 - 10 Otros activos in<span class=\"_ _6\"></span>tangibles Lineal 10 A estos <span class=\"_ _6\"></span>efectos <span class=\"_ _6\"></span>se entiend<span class=\"_ _6\"></span>e por <span class=\"_ _f\"></span>i<span class=\"_ _2\"></span>mporte <span class=\"_ _6\"></span>amortizable <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>coste de <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _f\"></span>menos su <span class=\"_ _a\"></span>valor <span class=\"_ _9\"></span>residual. <span class=\"_ _a\"></span>El <span class=\"_ _a\"></span>G<span class=\"_ _6\"></span>rupo <span class=\"_ _a\"></span>rev<span class=\"_ _6\"></span>isa <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>valo<span class=\"_ _6\"></span>r <span class=\"_ _a\"></span>residual, <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>vida <span class=\"_ _9\"></span>\u00fatil <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>m\u00e9todo <span class=\"_ _a\"></span>de amortizaci\u00f3n <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _b\"> </span>activos <span class=\"_ _a\"></span>intangibles <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>cierre <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>cada <span class=\"_ _b\"> </span>ejercicio. <span class=\"_ _c\"> </span>En <span class=\"_ _b\"> </span>caso <span class=\"_ _b\"> </span>de variaciones <span class=\"_ _a\"></span>motivadas <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>cambios <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>estimaci\u00f3n, <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>mismas <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>reconocen <span class=\"_ _a\"></span>de manera prospec<span class=\"_ _6\"></span>tiva. Los <span class=\"_ _6\"></span>activos <span class=\"_ _f\"></span>intangibles <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>vidas <span class=\"_ _6\"></span>\u00fatiles <span class=\"_ _f\"></span>indefinidas <span class=\"_ _f\"></span>no <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _f\"></span>sujetos <span class=\"_ _6\"></span>a <span class=\"_ _f\"></span>amortizaci\u00f3n sino a co<span class=\"_ _6\"></span>mprobaci\u00f3n <span class=\"_ _6\"></span>de deterioro, qu<span class=\"_ _6\"></span>e se real<span class=\"_ _6\"></span>iza con u<span class=\"_ _6\"></span>na period<span class=\"_ _6\"></span>icidad anual o <span class=\"_ _6\"></span>con anterioridad, si <span class=\"_ _6\"></span>existen indicios de un<span class=\"_ _6\"></span>a potencial p\u00e9rdi<span class=\"_ _6\"></span>da de valor de los m<span class=\"_ _6\"></span>ismos.  Las ra<span class=\"_ _6\"></span>zones <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>justifican <span class=\"_ _6\"></span>la vida <span class=\"_ _f\"></span>\u00fatil inde<span class=\"_ _6\"></span>finida d<span class=\"_ _6\"></span>e cier<span class=\"_ _6\"></span>tas ma<span class=\"_ _6\"></span>rcas, ent<span class=\"_ _6\"></span>re o<span class=\"_ _6\"></span>tras son<span class=\"_ _6\"></span>: \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">Corresponden  a  marcas  compradas  por  el  Grupo  a  terceros,  y <span class=\"_ _1c\"> </span>que  en  el </span></span>momento <span class=\"_ _3\"> </span>de <span class=\"_ _0\"> </span>la <span class=\"_ _0\"> </span>comp<span class=\"_ _6\"></span>ra <span class=\"_ _0\"> </span>ya <span class=\"_ _3\"> </span>estaban <span class=\"_ _0\"> </span>fuera <span class=\"_ _3\"> </span>de <span class=\"_ _0\"> </span>patente. <span class=\"_ _3\"> </span>Algunas <span class=\"_ _3\"> </span>marcas corresponden <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>produc<span class=\"_ _6\"></span>tos <span class=\"_ _9\"></span>que <span class=\"_ _a\"></span>tienen <span class=\"_ _9\"></span>gen\u00e9ricos <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>mercado <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>otras <span class=\"_ _9\"></span>no <span class=\"_ _a\"></span>los tienen. <span class=\"_ _6\"></span>Desde <span class=\"_ _f\"></span>que <span class=\"_ _6\"></span>estas <span class=\"_ _f\"></span>marcas <span class=\"_ _f\"></span>fueron <span class=\"_ _6\"></span>adquiridas <span class=\"_ _6\"></span>por <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>se <span class=\"_ _f\"></span>ha <span class=\"_ _6\"></span>constatado<span class=\"_ _6\"></span> un <span class=\"_ _17\"> </span>significativo <span class=\"_ _17\"> </span>aumento<span class=\"_ _6\"></span> <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>l<span class=\"_ _2\"></span>as <span class=\"_ _e\"> </span>ventas, <span class=\"_ _17\"> </span>derivado <span class=\"_ _17\"> </span>fundamentalmente <span class=\"_ _e\"> </span>del esfuerzo <span class=\"_ _a\"></span>econ\u00f3m<span class=\"_ _6\"></span>ico <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>comercial <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>G<span class=\"_ _6\"></span>rupo <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>cuidado <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>desarro<span class=\"_ _6\"></span>llo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la marca. Estas <span class=\"_ _f\"></span>m<span class=\"_ _2\"></span>arcas va<span class=\"_ _6\"></span>n dirigidas a <span class=\"_ _6\"></span>unos nic<span class=\"_ _6\"></span>hos de <span class=\"_ _6\"></span>mercado que <span class=\"_ _6\"></span>se consideran<span class=\"_ _6\"></span> est<span class=\"ls0\">ables, por lo que <span class=\"_ _6\"></span>se estima una de<span class=\"_ _6\"></span>manda continuad<span class=\"_ _6\"></span>a en el futuro. </span>\u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">La <span class=\"_ _11\"></span>previsi\u00f3n <span class=\"_ _11\"></span>actual <span class=\"_ _11\"></span>es <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>corto <span class=\"_ _9\"></span>o <span class=\"_ _11\"></span>medio <span class=\"_ _11\"></span>plazo <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>es <span class=\"_ _11\"></span>probable <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>vayan <span class=\"_ _11\"></span>a </span></span>aparecer en el <span class=\"_ _6\"></span>mercado patentes <span class=\"_ _6\"></span>nuevas o gen\u00e9ricos su<span class=\"_ _6\"></span>stitutivos.  \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">Otro <span class=\"_ _13\"> </span>factor <span class=\"_ _d\"> </span>fundamental <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>la  determin<span class=\"_ _6\"></span>aci\u00f3n <span class=\"_ _d\"> </span>de  rentab<span class=\"_ _6\"></span>ilidad <span class=\"_ _d\"> </span>f<span class=\"_ _2\"></span>utu<span class=\"_ _6\"></span>ra <span class=\"_ _13\"> </span>de <span class=\"_ _d\"> </span>l<span class=\"_ _2\"></span>a<span class=\"_ _6\"></span>s </span></span>marcas corresponde a la evoluci\u00f3n de <span class=\"_ _2\"></span>los precios. En este <span class=\"_ _2\"></span>sentido, teniendo en cuenta los <span class=\"_ _2\"></span>precios de referencia establecidos actualmente, \u00e9stos aseguran <span class=\"_ _2\"></span>unos<span class=\"_ _6\"></span> niveles <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>rentabilidad <span class=\"_ _a\"></span>y <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>generaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>flujos <span class=\"_ _a\"></span>de <span class=\"_ _a\"> </span>ca<span class=\"_ _2\"></span>ja <span class=\"_ _a\"></span>prolongados <span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>el tiempo y suficie<span class=\"_ _6\"></span>ntes para la recu<span class=\"_ _6\"></span>peraci\u00f3n de las inver<span class=\"_ _6\"></span>siones realizadas.<span class=\"_ _117\"> </span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>tiene <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>voluntad<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>capacid<span class=\"_ _6\"></span>ad <span class=\"_ _a\"></span>pa<span class=\"_ _6\"></span>ra <span class=\"_ _a\"></span>mante<span class=\"_ _6\"></span>ner <span class=\"_ _a\"></span>es<span class=\"_ _6\"></span>tas <span class=\"_ _9\"></span>m<span class=\"_ _2\"></span>arcas <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>s<span class=\"_ _6\"></span>u cartera, <span class=\"_ _0\"> </span>pa<span class=\"_ _6\"></span>ra <span class=\"_ _0\"> </span>lo <span class=\"_ _3\"> </span>que <span class=\"_ _0\"> </span>seguir\u00e1 <span class=\"_ _3\"> </span>realizando <span class=\"_ _0\"> </span>l<span class=\"_ _6\"></span>as <span class=\"_ _0\"> </span>inver<span class=\"_ _6\"></span>siones <span class=\"_ _0\"> </span>y <span class=\"_ _3\"> </span>las <span class=\"_ _0\"> </span>accione<span class=\"_ _6\"></span>s comerciales nece<span class=\"_ _6\"></span>sarias para su sos<span class=\"_ _6\"></span>tenimiento. Teniendo <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>cuenta <span class=\"_ _f\"></span>estas <span class=\"_ _6\"></span>razones <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>contexto <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>nueva <span class=\"_ _f\"></span>estrategia <span class=\"_ _6\"></span>del <span class=\"_ _f\"></span>Grupo,<span class=\"_ _6\"></span> que contempla la <span class=\"_ _2\"></span>potenciaci\u00f3n de nuevas marcas <span class=\"_ _2\"></span>adquirida<span class=\"_ _6\"></span>s <span class=\"_ _2\"></span>en combinaciones de<span class=\"_ _6\"></span> negocios, <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>direcci\u00f3n <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>ha <span class=\"_ _9\"></span>actualizado <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>estimaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _11\"></span>marcas <span class=\"_ _11\"></span>que considera de <span class=\"_ _2\"></span>vida \u00fatil i<span class=\"_ _2\"></span>ndefinid<span class=\"_ _6\"></span>a, <span class=\"_ _2\"></span>adapt\u00e1ndose a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>nueva realidad del <span class=\"_ _2\"></span>negocio del Grupo. F<span class=\"_ _6\"></span>ruto de <span class=\"_ _6\"></span>esta actu<span class=\"_ _6\"></span>alizaci\u00f3n, <span class=\"_ _6\"></span>ciertas <span class=\"_ _6\"></span>marcas han <span class=\"_ _f\"></span>pasado de ten<span class=\"_ _6\"></span>er vidas <span class=\"_ _6\"></span>\u00fatiles indefinidas a vidas \u00fatiles definidas y <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>comenzado a amortizarse en el ejercicio 2025 <span class=\"_ _2\"></span>con <span class=\"_ _11\"></span>vidas <span class=\"_ _2\"></span>\u00fatiles <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>hasta <span class=\"_ _2\"></span>25 <span class=\"_ _2\"></span>a\u00f1os. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>efecto <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>amortizaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>cuenta de resultados del Grupo producido<span class=\"_ _6\"></span> por este cambio ha ascendido a 1.171 miles de euros (nota 5).<span class=\"_ _117\"> </span>3.4.7 <span class=\"_ _1d\"> </span>Deterioro del valor de <span class=\"_ _6\"></span>los activos  <span class=\"_ _21\"> </span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>eval\u00faa <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>determina <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>las <span class=\"_ _9\"></span>reversiones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _9\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>por<span class=\"_ _6\"></span> deterioro <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>va<span class=\"_ _6\"></span>lor <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>intangibles <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>acu<span class=\"_ _6\"></span>erdo <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>criterios <span class=\"_ _9\"></span>que <span class=\"_ _a\"></span>s<span class=\"_ _6\"></span>e mencionan en la <span class=\"_ _6\"></span>nota 3.6. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "3.4.1 <span class=\"_ _20\"> </span>Fondo de comercio  <span class=\"_ _21\"> </span>El <span class=\"_ _2\"></span>fondo <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>comercio <span class=\"_ _2\"></span>procedente <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>combinaciones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>negocios <span class=\"_ _2\"></span>efectuadas <span class=\"_ _2\"></span>a partir <span class=\"_ _f\"></span>de <span class=\"_ _10\"></span>la <span class=\"_ _f\"></span>fecha <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>transici\u00f3n <span class=\"_ _f\"></span>(1 <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>enero <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>2004), <span class=\"_ _10\"></span>se <span class=\"_ _10\"></span>val<span class=\"_ _2\"></span>ora <span class=\"_ _10\"></span>en <span class=\"_ _f\"></span>el <span class=\"_ _10\"></span>momento <span class=\"_ _10\"></span>i<span class=\"_ _2\"></span>nicial por <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>im<span class=\"_ _2\"></span>por<span class=\"_ _6\"></span>te <span class=\"_ _a\"> </span>equivalente <span class=\"_ _a\"></span>a <span class=\"_ _a\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>diferencia <span class=\"_ _a\"></span>entre <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>coste <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _b\"> </span>combinac<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _a\"></span>de negocios <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>parti<span class=\"_ _6\"></span>cipaci\u00f3n <span class=\"_ _11\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _11\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _11\"></span>valor <span class=\"_ _9\"></span>razonable <span class=\"_ _9\"></span>neto <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _11\"></span>activos, pasivos <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>pasivos <span class=\"_ _c\"> </span>conting<span class=\"_ _6\"></span>entes <span class=\"_ _c\"> </span>asumidos <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>entidad <span class=\"_ _c\"> </span>dependiente <span class=\"_ _c\"> </span>o <span class=\"_ _c\"> </span>negocio<span class=\"_ _6\"></span> conjunto adquir<span class=\"_ _6\"></span>ido.  <span class=\"_ _21\"> </span>El fondo <span class=\"_ _6\"></span>de comerci<span class=\"_ _6\"></span>o no se <span class=\"_ _6\"></span>amortiza, s<span class=\"_ _6\"></span>ino que se <span class=\"_ _6\"></span>comprueba <span class=\"_ _6\"></span>su deter<span class=\"_ _6\"></span>ioro de va<span class=\"_ _6\"></span>lor seg\u00fan <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>criterios <span class=\"_ _f\"></span>descritos <span class=\"_ _10\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>apartado <span class=\"_ _f\"></span>3.6. <span class=\"_ _f\"></span>Despu\u00e9s <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>reconocimiento <span class=\"_ _10\"></span>inicial, el <span class=\"_ _11\"></span>fondo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>comercio <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>valora <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>su <span class=\"_ _9\"></span>coste <span class=\"_ _2\"></span>menos <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>deterioro <span class=\"_ _11\"></span>de valor acumuladas.<span class=\"_ _117\"> </span>El fondo de co<span class=\"_ _6\"></span>mercio generado inte<span class=\"_ _6\"></span>rnamente no se re<span class=\"_ _6\"></span>conoce como un a<span class=\"_ _6\"></span>ctivo.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "3.4.1 <span class=\"_ _20\"> </span>Fondo de comercio  <span class=\"_ _21\"> </span>El <span class=\"_ _2\"></span>fondo <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>comercio <span class=\"_ _2\"></span>procedente <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>combinaciones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>negocios <span class=\"_ _2\"></span>efectuadas <span class=\"_ _2\"></span>a partir <span class=\"_ _f\"></span>de <span class=\"_ _10\"></span>la <span class=\"_ _f\"></span>fecha <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>transici\u00f3n <span class=\"_ _f\"></span>(1 <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>enero <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>2004), <span class=\"_ _10\"></span>se <span class=\"_ _10\"></span>val<span class=\"_ _2\"></span>ora <span class=\"_ _10\"></span>en <span class=\"_ _f\"></span>el <span class=\"_ _10\"></span>momento <span class=\"_ _10\"></span>i<span class=\"_ _2\"></span>nicial por <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>im<span class=\"_ _2\"></span>por<span class=\"_ _6\"></span>te <span class=\"_ _a\"> </span>equivalente <span class=\"_ _a\"></span>a <span class=\"_ _a\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>diferencia <span class=\"_ _a\"></span>entre <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>coste <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _b\"> </span>combinac<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _a\"></span>de negocios <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>parti<span class=\"_ _6\"></span>cipaci\u00f3n <span class=\"_ _11\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _11\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _11\"></span>valor <span class=\"_ _9\"></span>razonable <span class=\"_ _9\"></span>neto <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _11\"></span>activos, pasivos <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>pasivos <span class=\"_ _c\"> </span>conting<span class=\"_ _6\"></span>entes <span class=\"_ _c\"> </span>asumidos <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>entidad <span class=\"_ _c\"> </span>dependiente <span class=\"_ _c\"> </span>o <span class=\"_ _c\"> </span>negocio<span class=\"_ _6\"></span> conjunto adquir<span class=\"_ _6\"></span>ido.  <span class=\"_ _21\"> </span>El fondo <span class=\"_ _6\"></span>de comerci<span class=\"_ _6\"></span>o no se <span class=\"_ _6\"></span>amortiza, s<span class=\"_ _6\"></span>ino que se <span class=\"_ _6\"></span>comprueba <span class=\"_ _6\"></span>su deter<span class=\"_ _6\"></span>ioro de va<span class=\"_ _6\"></span>lor seg\u00fan <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>criterios <span class=\"_ _f\"></span>descritos <span class=\"_ _10\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>apartado <span class=\"_ _f\"></span>3.6. <span class=\"_ _f\"></span>Despu\u00e9s <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>reconocimiento <span class=\"_ _10\"></span>inicial, el <span class=\"_ _11\"></span>fondo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>comercio <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>valora <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>su <span class=\"_ _9\"></span>coste <span class=\"_ _2\"></span>menos <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>deterioro <span class=\"_ _11\"></span>de valor acumuladas.<span class=\"_ _117\"> </span>El fondo de co<span class=\"_ _6\"></span>mercio generado inte<span class=\"_ _6\"></span>rnamente no se re<span class=\"_ _6\"></span>conoce como un a<span class=\"_ _6\"></span>ctivo.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "3.4.2 <span class=\"_ _20\"> </span>Activos intangib<span class=\"_ _6\"></span>les generados in<span class=\"_ _6\"></span>ternamente  <span class=\"_ _21\"> </span>Los costes relacionados con las actividades de investi<span class=\"_ _6\"></span>gaci\u00f3n se registran como un gasto a medida q<span class=\"_ _6\"></span>ue se incurren.  Los <span class=\"_ _a\"></span>costes <span class=\"_ _a\"> </span>i<span class=\"_ _2\"></span>ncurrid<span class=\"_ _6\"></span>os <span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>la <span class=\"_ _a\"></span>realizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>actividade<span class=\"_ _6\"></span>s <span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>las <span class=\"_ _a\"></span>que <span class=\"_ _b\"> </span>no <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>pueden distinguir <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>forma <span class=\"_ _9\"></span>clara <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>costes<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>imputables <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>fase <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>i<span class=\"_ _2\"></span>nvestiga<span class=\"_ _6\"></span>ci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los correspondientes a la fase de desarrollo de los activos intangibles se registran con cargo <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>cu<span class=\"_ _6\"></span>enta <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>p\u00e9rdidas <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>ganancias <span class=\"_ _9\"></span>consolidad<span class=\"_ _6\"></span>a. <span class=\"_ _9\"></span>Los <span class=\"_ _9\"></span>costes <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>desarrollo previamente <span class=\"_ _11\"></span>reconocidos <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>gasto <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>reconocen <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>activo <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>u<span class=\"_ _6\"></span>n ejercicio poste<span class=\"_ _6\"></span>rior.  <span class=\"_ _21\"> </span>Los <span class=\"_ _c\"> </span>costes <span class=\"_ _d\"> </span>relacionados <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>las <span class=\"_ _d\"> </span>actividades <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>desarrollo <span class=\"_ _c\"> </span>se <span class=\"_ _d\"> </span>capita<span class=\"_ _6\"></span>lizan <span class=\"_ _c\"> </span>en <span class=\"_ _d\"> </span>la medida en que: \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">El <span class=\"_ _11\"></span>Grupo di<span class=\"_ _2\"></span>spone<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>estudios <span class=\"_ _2\"></span>t\u00e9cnicos <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>justifican la <span class=\"_ _11\"></span>viabilidad del <span class=\"_ _11\"></span>proceso<span class=\"_ _6\"></span> </span></span>productivo; \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">Existe <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>compromiso <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Grupo <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>completar <span class=\"_ _11\"></span>la <span class=\"_ _9\"></span>producci\u00f3n <span class=\"_ _11\"></span>del <span class=\"_ _9\"></span>activo <span class=\"_ _11\"></span>de </span></span>forma que se enc<span class=\"_ _6\"></span>uentre en condicion<span class=\"_ _6\"></span>es de venta (o u<span class=\"_ _6\"></span>so interno); \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">El activo va a generar be<span class=\"_ _6\"></span>neficios econ<span class=\"_ _6\"></span>\u00f3micos suficient<span class=\"_ _6\"></span>es; </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">El <span class=\"_ _c\"> </span>Grupo <span class=\"_ _c\"> </span>di<span class=\"_ _2\"></span>spone <span class=\"_ _b\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _b\"> </span>rec<span class=\"_ _2\"></span>urso<span class=\"_ _6\"></span>s <span class=\"_ _c\"> </span>t<span class=\"_ _2\"></span>\u00e9cnicos <span class=\"_ _b\"> </span>y <span class=\"_ _c\"> </span>financieros <span class=\"_ _c\"> </span>para <span class=\"_ _c\"> </span>completar <span class=\"_ _c\"> </span>el </span></span>desarrollo de<span class=\"_ _6\"></span>l activo.<span class=\"_ _117\"> </span>El f<span class=\"_ _6\"></span>in de <span class=\"_ _f\"></span>la fase <span class=\"_ _f\"></span>de desarroll<span class=\"_ _6\"></span>o y <span class=\"_ _f\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>tanto su <span class=\"_ _6\"></span>traspaso <span class=\"_ _f\"></span>a Patentes, <span class=\"_ _f\"></span>licencias y <span class=\"_ _f\"></span>marcas y <span class=\"_ _2\"></span>comienzo <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>per\u00edodo de <span class=\"_ _2\"></span>am<span class=\"_ _2\"></span>ortizaci\u00f3n se <span class=\"_ _2\"></span>produce <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>obtener la aprobaci\u00f3n de los <span class=\"_ _6\"></span>organismos regulador<span class=\"_ _6\"></span>es.<span class=\"_ _117\"> </span>En <span class=\"_ _13\"> </span>cualquier <span class=\"_ _d\"> </span>caso, <span class=\"_ _d\"> </span>de  car<span class=\"_ _6\"></span>a  a<span class=\"_ _6\"></span>  con<span class=\"_ _6\"></span>siderar <span class=\"_ _d\"> </span>estos <span class=\"_ _13\"> </span>costes <span class=\"_ _d\"> </span>como  ac<span class=\"_ _6\"></span>tivo, <span class=\"_ _d\"> </span>si  bien <span class=\"_ _c\"> </span>l<span class=\"_ _2\"></span>a aprobaci\u00f3n <span class=\"_ _f\"></span>de lo<span class=\"_ _6\"></span>s <span class=\"_ _6\"></span>organismos <span class=\"_ _f\"></span>reguladores <span class=\"_ _6\"></span>puede <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>ha<span class=\"_ _6\"></span>berse <span class=\"_ _6\"></span>recibido, <span class=\"_ _f\"></span>previamente existe un <span class=\"_ _11\"></span>an\u00e1lisis cualitativo por<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>parte de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Direcci\u00f3n con <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>objetivo de <span class=\"_ _2\"></span>evaluar, en <span class=\"_ _a\"></span>base <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>experiencia <span class=\"_ _a\"></span>hist\u00f3rica, <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>fase <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _a\"></span>encuentra <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>proceso <span class=\"_ _a\"></span>de aprobaci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>desar<span class=\"_ _6\"></span>rollo <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _b\"> </span>trata, <span class=\"_ _a\"> </span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _b\"> </span>que <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>existen <span class=\"_ _a\"></span>dudas razonables de ob<span class=\"_ _6\"></span>tener la aprobaci\u00f3n <span class=\"_ _6\"></span>de los organismos<span class=\"_ _6\"></span> reguladores.  3.4.3 <span class=\"_ _20\"> </span>Patentes y Marcas<span class=\"_ _6\"></span>  <span class=\"_ _21\"> </span>Las <span class=\"_ _9\"></span>marcas <span class=\"_ _9\"></span>comerciales <span class=\"_ _9\"></span>y <span class=\"_ _11\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _11\"></span>li<span class=\"_ _2\"></span>cencias <span class=\"_ _11\"></span>se <span class=\"_ _9\"></span>presentan <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>coste <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>adquisici\u00f3n <span class=\"_ _9\"></span>o <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>e desarrollo. <span class=\"_ _b\"> </span>Determinada<span class=\"_ _6\"></span>s <span class=\"_ _b\"> </span>marcas <span class=\"_ _b\"> </span>y <span class=\"_ _c\"> </span>licencias <span class=\"_ _b\"> </span>tienen <span class=\"_ _b\"> </span>una <span class=\"_ _b\"> </span>vida <span class=\"_ _c\"> </span>\u00fatil <span class=\"_ _b\"> </span>definida <span class=\"_ _b\"> </span>y <span class=\"_ _c\"> </span>se valoran <span class=\"_ _6\"></span>poster<span class=\"_ _6\"></span>iormente <span class=\"_ _6\"></span>por <span class=\"_ _f\"></span>su cos<span class=\"_ _6\"></span>te <span class=\"_ _f\"></span>m<span class=\"_ _2\"></span>enos <span class=\"_ _f\"></span>su a<span class=\"_ _6\"></span>mortizaci\u00f3n <span class=\"_ _f\"></span>acumulada <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>cualqui<span class=\"_ _6\"></span>er correcci\u00f3n <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>deterioro <span class=\"_ _a\"></span>de <span class=\"_ _11\"></span>val<span class=\"_ _2\"></span>or. <span class=\"_ _9\"></span>Asimismo, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _a\"></span>ident<span class=\"_ _6\"></span>ifica <span class=\"_ _9\"></span>ciertas <span class=\"_ _a\"></span>marc<span class=\"_ _6\"></span>as adquiridas <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>combinaciones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>negocios <span class=\"_ _9\"></span>cuya <span class=\"_ _a\"></span>vida<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>\u00fatil <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>considera <span class=\"_ _9\"></span>indefinida por <span class=\"_ _11\"></span>ser <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>arcas <span class=\"_ _2\"></span>consolidadas <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>mercado <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>requieren <span class=\"_ _2\"></span>incurrir <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>costes<span class=\"_ _6\"></span> relevantes para e<span class=\"_ _6\"></span>l mantenimiento de su vida co<span class=\"_ _6\"></span>mercial.<span class=\"_ _117\"> </span>3.4.4 <span class=\"_ _20\"> </span>Aplicaciones in<span class=\"_ _6\"></span>form\u00e1ticas  <span class=\"_ _21\"> </span>Las <span class=\"_ _2\"></span>licencias <span class=\"_ _11\"></span>para <span class=\"_ _2\"></span>programas <span class=\"_ _2\"></span>inform\u00e1ticos <span class=\"_ _2\"></span>adquiridas <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>activan <span class=\"_ _11\"></span>sobre <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>base <span class=\"_ _2\"></span>de los <span class=\"_ _2\"></span>costes en <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>incurr<span class=\"_ _6\"></span>ido <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>adquirirlas y <span class=\"_ _2\"></span>prepararlas para <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>uso. <span class=\"_ _2\"></span>Estos costes se amortizan d<span class=\"_ _6\"></span>urante sus vidas \u00fat<span class=\"_ _6\"></span>iles estimadas.  <span class=\"_ _21\"> </span>Los  gastos <span class=\"_ _13\"> </span>relacionados<span class=\"_ _6\"></span>  con  el  man<span class=\"_ _6\"></span>tenimiento  de<span class=\"_ _6\"></span>  programas <span class=\"_ _13\"> </span>inform\u00e1ticos<span class=\"_ _6\"></span>  se reconocen co<span class=\"_ _6\"></span>mo gasto cuando se incu<span class=\"_ _6\"></span>rren.  3.4.5 <span class=\"_ _20\"> </span>Otros activos in<span class=\"_ _6\"></span>tangibles  <span class=\"_ _21\"> </span>El <span class=\"_ _b\"> </span>resto <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>ac<span class=\"_ _2\"></span>tivos <span class=\"_ _b\"> </span>intangibles <span class=\"_ _a\"></span>adquiridos <span class=\"_ _c\"> </span>por <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>Grupo <span class=\"_ _b\"> </span>se<span class=\"_ _2\"></span> <span class=\"_ _b\"> </span>presentan <span class=\"_ _b\"> </span>en <span class=\"_ _c\"> </span>el balance de situaci\u00f3n consolidado por su <span class=\"_ _2\"></span>valor de coste mi<span class=\"_ _2\"></span>norado en el importe <span class=\"_ _2\"></span>de<span class=\"_ _6\"></span> las amortizaciones <span class=\"_ _6\"></span>y p\u00e9rdidas por de<span class=\"_ _6\"></span>terioro acumulada<span class=\"_ _6\"></span>s.<span class=\"_ _117\"> </span>3.4.6 <span class=\"_ _20\"> </span>Vida \u00fatil y Amor<span class=\"_ _6\"></span>tizaciones  <span class=\"_ _21\"> </span>El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>eval\u00faa <span class=\"_ _9\"></span>para <span class=\"_ _a\"></span>cad<span class=\"_ _6\"></span>a <span class=\"_ _9\"></span>activo <span class=\"_ _9\"></span>intangible <span class=\"_ _9\"></span>adquirido <span class=\"_ _11\"></span>si<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>vida <span class=\"_ _a\"></span>\u00fati<span class=\"_ _6\"></span>l <span class=\"_ _9\"></span>es <span class=\"_ _a\"></span>finita <span class=\"_ _11\"></span>o indefinida. <span class=\"_ _a\"></span>A <span class=\"_ _a\"></span>estos <span class=\"_ _a\"></span>efectos<span class=\"_ _6\"></span>, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>entiende <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>activo <span class=\"_ _a\"></span>intangible <span class=\"_ _a\"></span>tiene <span class=\"_ _a\"></span>vida <span class=\"_ _a\"></span>\u00fatil<span class=\"_ _6\"></span> indefinida <span class=\"_ _9\"></span>cuando <span class=\"_ _a\"></span>no <span class=\"_ _9\"></span>existe <span class=\"_ _a\"></span>un <span class=\"_ _9\"></span>l\u00edmite <span class=\"_ _a\"></span>previ<span class=\"_ _6\"></span>sible <span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>periodo <span class=\"_ _a\"></span>du<span class=\"_ _6\"></span>rante <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>cual <span class=\"_ _a\"></span>va <span class=\"_ _9\"></span>a generar entrada de <span class=\"_ _6\"></span>flujos netos de ef<span class=\"_ _6\"></span>ectivo.  <span class=\"_ _15\"> </span>La  amortizaci\u00f3n <span class=\"_ _d\"> </span>de  los  activos <span class=\"_ _d\"> </span>intangibles  con <span class=\"_ _13\"> </span>vidas <span class=\"_ _13\"> </span>\u00fatiles  f<span class=\"_ _6\"></span>initas  se <span class=\"_ _d\"> </span>realiza distribuyendo <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>importe <span class=\"_ _f\"></span>amortizable <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _f\"></span>sistem\u00e1tica <span class=\"_ _f\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _f\"></span>largo <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>su <span class=\"_ _6\"></span>vida <span class=\"_ _f\"></span>\u00fatil mediante la apl<span class=\"_ _6\"></span>icaci\u00f3n de los si<span class=\"_ _6\"></span>guientes criterios: M\u00e9todo de amortizaci\u00f3n A\u00f1os de vida \u00fatil estimada Patentes y marcas<span class=\"_ _6\"></span> Lineal 5 - 25 Aplicaciones in<span class=\"_ _6\"></span>form\u00e1ticas Lineal 3 - 10 Otros activos in<span class=\"_ _6\"></span>tangibles Lineal 10 A estos <span class=\"_ _6\"></span>efectos <span class=\"_ _6\"></span>se entiend<span class=\"_ _6\"></span>e por <span class=\"_ _f\"></span>i<span class=\"_ _2\"></span>mporte <span class=\"_ _6\"></span>amortizable <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>coste de <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _f\"></span>menos su <span class=\"_ _a\"></span>valor <span class=\"_ _9\"></span>residual. <span class=\"_ _a\"></span>El <span class=\"_ _a\"></span>G<span class=\"_ _6\"></span>rupo <span class=\"_ _a\"></span>rev<span class=\"_ _6\"></span>isa <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>valo<span class=\"_ _6\"></span>r <span class=\"_ _a\"></span>residual, <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>vida <span class=\"_ _9\"></span>\u00fatil <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>m\u00e9todo <span class=\"_ _a\"></span>de amortizaci\u00f3n <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _b\"> </span>activos <span class=\"_ _a\"></span>intangibles <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>cierre <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>cada <span class=\"_ _b\"> </span>ejercicio. <span class=\"_ _c\"> </span>En <span class=\"_ _b\"> </span>caso <span class=\"_ _b\"> </span>de variaciones <span class=\"_ _a\"></span>motivadas <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>cambios <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>estimaci\u00f3n, <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>mismas <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>reconocen <span class=\"_ _a\"></span>de manera prospec<span class=\"_ _6\"></span>tiva. Los <span class=\"_ _6\"></span>activos <span class=\"_ _f\"></span>intangibles <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>vidas <span class=\"_ _6\"></span>\u00fatiles <span class=\"_ _f\"></span>indefinidas <span class=\"_ _f\"></span>no <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _f\"></span>sujetos <span class=\"_ _6\"></span>a <span class=\"_ _f\"></span>amortizaci\u00f3n sino a co<span class=\"_ _6\"></span>mprobaci\u00f3n <span class=\"_ _6\"></span>de deterioro, qu<span class=\"_ _6\"></span>e se real<span class=\"_ _6\"></span>iza con u<span class=\"_ _6\"></span>na period<span class=\"_ _6\"></span>icidad anual o <span class=\"_ _6\"></span>con anterioridad, si <span class=\"_ _6\"></span>existen indicios de un<span class=\"_ _6\"></span>a potencial p\u00e9rdi<span class=\"_ _6\"></span>da de valor de los m<span class=\"_ _6\"></span>ismos.  Las ra<span class=\"_ _6\"></span>zones <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>justifican <span class=\"_ _6\"></span>la vida <span class=\"_ _f\"></span>\u00fatil inde<span class=\"_ _6\"></span>finida d<span class=\"_ _6\"></span>e cier<span class=\"_ _6\"></span>tas ma<span class=\"_ _6\"></span>rcas, ent<span class=\"_ _6\"></span>re o<span class=\"_ _6\"></span>tras son<span class=\"_ _6\"></span>: \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">Corresponden  a  marcas  compradas  por  el  Grupo  a  terceros,  y <span class=\"_ _1c\"> </span>que  en  el </span></span>momento <span class=\"_ _3\"> </span>de <span class=\"_ _0\"> </span>la <span class=\"_ _0\"> </span>comp<span class=\"_ _6\"></span>ra <span class=\"_ _0\"> </span>ya <span class=\"_ _3\"> </span>estaban <span class=\"_ _0\"> </span>fuera <span class=\"_ _3\"> </span>de <span class=\"_ _0\"> </span>patente. <span class=\"_ _3\"> </span>Algunas <span class=\"_ _3\"> </span>marcas corresponden <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>produc<span class=\"_ _6\"></span>tos <span class=\"_ _9\"></span>que <span class=\"_ _a\"></span>tienen <span class=\"_ _9\"></span>gen\u00e9ricos <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>mercado <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>otras <span class=\"_ _9\"></span>no <span class=\"_ _a\"></span>los tienen. <span class=\"_ _6\"></span>Desde <span class=\"_ _f\"></span>que <span class=\"_ _6\"></span>estas <span class=\"_ _f\"></span>marcas <span class=\"_ _f\"></span>fueron <span class=\"_ _6\"></span>adquiridas <span class=\"_ _6\"></span>por <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>se <span class=\"_ _f\"></span>ha <span class=\"_ _6\"></span>constatado<span class=\"_ _6\"></span> un <span class=\"_ _17\"> </span>significativo <span class=\"_ _17\"> </span>aumento<span class=\"_ _6\"></span> <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>l<span class=\"_ _2\"></span>as <span class=\"_ _e\"> </span>ventas, <span class=\"_ _17\"> </span>derivado <span class=\"_ _17\"> </span>fundamentalmente <span class=\"_ _e\"> </span>del esfuerzo <span class=\"_ _a\"></span>econ\u00f3m<span class=\"_ _6\"></span>ico <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>comercial <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>G<span class=\"_ _6\"></span>rupo <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>cuidado <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>desarro<span class=\"_ _6\"></span>llo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la marca. Estas <span class=\"_ _f\"></span>m<span class=\"_ _2\"></span>arcas va<span class=\"_ _6\"></span>n dirigidas a <span class=\"_ _6\"></span>unos nic<span class=\"_ _6\"></span>hos de <span class=\"_ _6\"></span>mercado que <span class=\"_ _6\"></span>se consideran<span class=\"_ _6\"></span> est<span class=\"ls0\">ables, por lo que <span class=\"_ _6\"></span>se estima una de<span class=\"_ _6\"></span>manda continuad<span class=\"_ _6\"></span>a en el futuro. </span>\u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">La <span class=\"_ _11\"></span>previsi\u00f3n <span class=\"_ _11\"></span>actual <span class=\"_ _11\"></span>es <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>corto <span class=\"_ _9\"></span>o <span class=\"_ _11\"></span>medio <span class=\"_ _11\"></span>plazo <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>es <span class=\"_ _11\"></span>probable <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>vayan <span class=\"_ _11\"></span>a </span></span>aparecer en el <span class=\"_ _6\"></span>mercado patentes <span class=\"_ _6\"></span>nuevas o gen\u00e9ricos su<span class=\"_ _6\"></span>stitutivos.  \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">Otro <span class=\"_ _13\"> </span>factor <span class=\"_ _d\"> </span>fundamental <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>la  determin<span class=\"_ _6\"></span>aci\u00f3n <span class=\"_ _d\"> </span>de  rentab<span class=\"_ _6\"></span>ilidad <span class=\"_ _d\"> </span>f<span class=\"_ _2\"></span>utu<span class=\"_ _6\"></span>ra <span class=\"_ _13\"> </span>de <span class=\"_ _d\"> </span>l<span class=\"_ _2\"></span>a<span class=\"_ _6\"></span>s </span></span>marcas corresponde a la evoluci\u00f3n de <span class=\"_ _2\"></span>los precios. En este <span class=\"_ _2\"></span>sentido, teniendo en cuenta los <span class=\"_ _2\"></span>precios de referencia establecidos actualmente, \u00e9stos aseguran <span class=\"_ _2\"></span>unos<span class=\"_ _6\"></span> niveles <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>rentabilidad <span class=\"_ _a\"></span>y <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>generaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>flujos <span class=\"_ _a\"></span>de <span class=\"_ _a\"> </span>ca<span class=\"_ _2\"></span>ja <span class=\"_ _a\"></span>prolongados <span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>el tiempo y suficie<span class=\"_ _6\"></span>ntes para la recu<span class=\"_ _6\"></span>peraci\u00f3n de las inver<span class=\"_ _6\"></span>siones realizadas.<span class=\"_ _117\"> </span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>tiene <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>voluntad<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>capacid<span class=\"_ _6\"></span>ad <span class=\"_ _a\"></span>pa<span class=\"_ _6\"></span>ra <span class=\"_ _a\"></span>mante<span class=\"_ _6\"></span>ner <span class=\"_ _a\"></span>es<span class=\"_ _6\"></span>tas <span class=\"_ _9\"></span>m<span class=\"_ _2\"></span>arcas <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>s<span class=\"_ _6\"></span>u cartera, <span class=\"_ _0\"> </span>pa<span class=\"_ _6\"></span>ra <span class=\"_ _0\"> </span>lo <span class=\"_ _3\"> </span>que <span class=\"_ _0\"> </span>seguir\u00e1 <span class=\"_ _3\"> </span>realizando <span class=\"_ _0\"> </span>l<span class=\"_ _6\"></span>as <span class=\"_ _0\"> </span>inver<span class=\"_ _6\"></span>siones <span class=\"_ _0\"> </span>y <span class=\"_ _3\"> </span>las <span class=\"_ _0\"> </span>accione<span class=\"_ _6\"></span>s comerciales nece<span class=\"_ _6\"></span>sarias para su sos<span class=\"_ _6\"></span>tenimiento. Teniendo <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>cuenta <span class=\"_ _f\"></span>estas <span class=\"_ _6\"></span>razones <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>contexto <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>nueva <span class=\"_ _f\"></span>estrategia <span class=\"_ _6\"></span>del <span class=\"_ _f\"></span>Grupo,<span class=\"_ _6\"></span> que contempla la <span class=\"_ _2\"></span>potenciaci\u00f3n de nuevas marcas <span class=\"_ _2\"></span>adquirida<span class=\"_ _6\"></span>s <span class=\"_ _2\"></span>en combinaciones de<span class=\"_ _6\"></span> negocios, <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>direcci\u00f3n <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>ha <span class=\"_ _9\"></span>actualizado <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>estimaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _11\"></span>marcas <span class=\"_ _11\"></span>que considera de <span class=\"_ _2\"></span>vida \u00fatil i<span class=\"_ _2\"></span>ndefinid<span class=\"_ _6\"></span>a, <span class=\"_ _2\"></span>adapt\u00e1ndose a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>nueva realidad del <span class=\"_ _2\"></span>negocio del Grupo. F<span class=\"_ _6\"></span>ruto de <span class=\"_ _6\"></span>esta actu<span class=\"_ _6\"></span>alizaci\u00f3n, <span class=\"_ _6\"></span>ciertas <span class=\"_ _6\"></span>marcas han <span class=\"_ _f\"></span>pasado de ten<span class=\"_ _6\"></span>er vidas <span class=\"_ _6\"></span>\u00fatiles indefinidas a vidas \u00fatiles definidas y <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>comenzado a amortizarse en el ejercicio 2025 <span class=\"_ _2\"></span>con <span class=\"_ _11\"></span>vidas <span class=\"_ _2\"></span>\u00fatiles <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>hasta <span class=\"_ _2\"></span>25 <span class=\"_ _2\"></span>a\u00f1os. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>efecto <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>amortizaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>cuenta de resultados del Grupo producido<span class=\"_ _6\"></span> por este cambio ha ascendido a 1.171 miles de euros (nota 5).<span class=\"_ _117\"> </span>3.4.7 <span class=\"_ _1d\"> </span>Deterioro del valor de <span class=\"_ _6\"></span>los activos  <span class=\"_ _21\"> </span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>eval\u00faa <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>determina <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>las <span class=\"_ _9\"></span>reversiones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _9\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>por<span class=\"_ _6\"></span> deterioro <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>va<span class=\"_ _6\"></span>lor <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>intangibles <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>acu<span class=\"_ _6\"></span>erdo <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>criterios <span class=\"_ _9\"></span>que <span class=\"_ _a\"></span>s<span class=\"_ _6\"></span>e mencionan en la <span class=\"_ _6\"></span>nota 3.6. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-373": {
   "value": "3.4.2 <span class=\"_ _20\"> </span>Activos intangib<span class=\"_ _6\"></span>les generados in<span class=\"_ _6\"></span>ternamente  <span class=\"_ _21\"> </span>Los costes relacionados con las actividades de investi<span class=\"_ _6\"></span>gaci\u00f3n se registran como un gasto a medida q<span class=\"_ _6\"></span>ue se incurren.  Los <span class=\"_ _a\"></span>costes <span class=\"_ _a\"> </span>i<span class=\"_ _2\"></span>ncurrid<span class=\"_ _6\"></span>os <span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>la <span class=\"_ _a\"></span>realizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>actividade<span class=\"_ _6\"></span>s <span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>las <span class=\"_ _a\"></span>que <span class=\"_ _b\"> </span>no <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>pueden distinguir <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>forma <span class=\"_ _9\"></span>clara <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>costes<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>imputables <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>fase <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>i<span class=\"_ _2\"></span>nvestiga<span class=\"_ _6\"></span>ci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los correspondientes a la fase de desarrollo de los activos intangibles se registran con cargo <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>cu<span class=\"_ _6\"></span>enta <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>p\u00e9rdidas <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>ganancias <span class=\"_ _9\"></span>consolidad<span class=\"_ _6\"></span>a. <span class=\"_ _9\"></span>Los <span class=\"_ _9\"></span>costes <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>desarrollo previamente <span class=\"_ _11\"></span>reconocidos <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>gasto <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>reconocen <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>activo <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>u<span class=\"_ _6\"></span>n ejercicio poste<span class=\"_ _6\"></span>rior.  <span class=\"_ _21\"> </span>Los <span class=\"_ _c\"> </span>costes <span class=\"_ _d\"> </span>relacionados <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>las <span class=\"_ _d\"> </span>actividades <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>desarrollo <span class=\"_ _c\"> </span>se <span class=\"_ _d\"> </span>capita<span class=\"_ _6\"></span>lizan <span class=\"_ _c\"> </span>en <span class=\"_ _d\"> </span>la medida en que: \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">El <span class=\"_ _11\"></span>Grupo di<span class=\"_ _2\"></span>spone<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>estudios <span class=\"_ _2\"></span>t\u00e9cnicos <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>justifican la <span class=\"_ _11\"></span>viabilidad del <span class=\"_ _11\"></span>proceso<span class=\"_ _6\"></span> </span></span>productivo; \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">Existe <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>compromiso <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Grupo <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>completar <span class=\"_ _11\"></span>la <span class=\"_ _9\"></span>producci\u00f3n <span class=\"_ _11\"></span>del <span class=\"_ _9\"></span>activo <span class=\"_ _11\"></span>de </span></span>forma que se enc<span class=\"_ _6\"></span>uentre en condicion<span class=\"_ _6\"></span>es de venta (o u<span class=\"_ _6\"></span>so interno); \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">El activo va a generar be<span class=\"_ _6\"></span>neficios econ<span class=\"_ _6\"></span>\u00f3micos suficient<span class=\"_ _6\"></span>es; </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">El <span class=\"_ _c\"> </span>Grupo <span class=\"_ _c\"> </span>di<span class=\"_ _2\"></span>spone <span class=\"_ _b\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _b\"> </span>rec<span class=\"_ _2\"></span>urso<span class=\"_ _6\"></span>s <span class=\"_ _c\"> </span>t<span class=\"_ _2\"></span>\u00e9cnicos <span class=\"_ _b\"> </span>y <span class=\"_ _c\"> </span>financieros <span class=\"_ _c\"> </span>para <span class=\"_ _c\"> </span>completar <span class=\"_ _c\"> </span>el </span></span>desarrollo de<span class=\"_ _6\"></span>l activo.<span class=\"_ _117\"> </span>El f<span class=\"_ _6\"></span>in de <span class=\"_ _f\"></span>la fase <span class=\"_ _f\"></span>de desarroll<span class=\"_ _6\"></span>o y <span class=\"_ _f\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>tanto su <span class=\"_ _6\"></span>traspaso <span class=\"_ _f\"></span>a Patentes, <span class=\"_ _f\"></span>licencias y <span class=\"_ _f\"></span>marcas y <span class=\"_ _2\"></span>comienzo <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>per\u00edodo de <span class=\"_ _2\"></span>am<span class=\"_ _2\"></span>ortizaci\u00f3n se <span class=\"_ _2\"></span>produce <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>obtener la aprobaci\u00f3n de los <span class=\"_ _6\"></span>organismos regulador<span class=\"_ _6\"></span>es.<span class=\"_ _117\"> </span>En <span class=\"_ _13\"> </span>cualquier <span class=\"_ _d\"> </span>caso, <span class=\"_ _d\"> </span>de  car<span class=\"_ _6\"></span>a  a<span class=\"_ _6\"></span>  con<span class=\"_ _6\"></span>siderar <span class=\"_ _d\"> </span>estos <span class=\"_ _13\"> </span>costes <span class=\"_ _d\"> </span>como  ac<span class=\"_ _6\"></span>tivo, <span class=\"_ _d\"> </span>si  bien <span class=\"_ _c\"> </span>l<span class=\"_ _2\"></span>a aprobaci\u00f3n <span class=\"_ _f\"></span>de lo<span class=\"_ _6\"></span>s <span class=\"_ _6\"></span>organismos <span class=\"_ _f\"></span>reguladores <span class=\"_ _6\"></span>puede <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>ha<span class=\"_ _6\"></span>berse <span class=\"_ _6\"></span>recibido, <span class=\"_ _f\"></span>previamente existe un <span class=\"_ _11\"></span>an\u00e1lisis cualitativo por<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>parte de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Direcci\u00f3n con <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>objetivo de <span class=\"_ _2\"></span>evaluar, en <span class=\"_ _a\"></span>base <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>experiencia <span class=\"_ _a\"></span>hist\u00f3rica, <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>fase <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _a\"></span>encuentra <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>proceso <span class=\"_ _a\"></span>de aprobaci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>desar<span class=\"_ _6\"></span>rollo <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _b\"> </span>trata, <span class=\"_ _a\"> </span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _b\"> </span>que <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>existen <span class=\"_ _a\"></span>dudas razonables de ob<span class=\"_ _6\"></span>tener la aprobaci\u00f3n <span class=\"_ _6\"></span>de los organismos<span class=\"_ _6\"></span> reguladores.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-375": {
   "value": "3.5 <span class=\"_ _14\"> </span>Inversiones inmob<span class=\"_ _6\"></span>iliarias  <span class=\"_ _15\"> </span>Las inversio<span class=\"_ _6\"></span>nes inmob<span class=\"_ _6\"></span>iliarias son<span class=\"_ _6\"></span> inmuebl<span class=\"_ _6\"></span>es que <span class=\"_ _6\"></span>se ma<span class=\"_ _6\"></span>ntienen to<span class=\"_ _6\"></span>tal o pa<span class=\"_ _6\"></span>rcialmente<span class=\"_ _6\"></span> para la<span class=\"_ _6\"></span> obtenci\u00f3n <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>rentas, <span class=\"_ _c\"> </span>plusval\u00edas <span class=\"_ _c\"> </span>o <span class=\"_ _c\"> </span>ambas, <span class=\"_ _c\"> </span>en <span class=\"_ _c\"> </span>lugar <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>para <span class=\"_ _c\"> </span>su <span class=\"_ _c\"> </span>uso <span class=\"_ _c\"> </span>en <span class=\"_ _d\"> </span>la <span class=\"_ _c\"> </span>producci\u00f3n <span class=\"_ _c\"> </span>o suministro <span class=\"_ _6\"></span>de bi<span class=\"_ _6\"></span>enes o <span class=\"_ _6\"></span>servi<span class=\"_ _6\"></span>cios, o <span class=\"_ _6\"></span>bien <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>fines ad<span class=\"_ _6\"></span>ministrativos <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>o con <span class=\"_ _6\"></span>destino a su venta en el cu<span class=\"_ _6\"></span>rso ordinario de <span class=\"_ _6\"></span>las operaciones.   <span class=\"_ _15\"> </span>Las <span class=\"_ _2\"></span>inversiones i<span class=\"_ _2\"></span>nmobiliar<span class=\"_ _6\"></span>ias <span class=\"_ _2\"></span>corresponden <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>edificio <span class=\"_ _2\"></span>prop<span class=\"_ _6\"></span>iedad <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>situado <span class=\"_ _2\"></span>en Portugal, mantenid<span class=\"_ _6\"></span>o para la obten<span class=\"_ _6\"></span>ci\u00f3n de rentabilidad <span class=\"_ _6\"></span>a trav\u00e9s de rent<span class=\"_ _6\"></span>as a largo plazo.  <span class=\"_ _15\"> </span>Las  inv<span class=\"_ _6\"></span>ersiones <span class=\"_ _d\"> </span>i<span class=\"_ _2\"></span>nmob<span class=\"_ _6\"></span>iliarias <span class=\"_ _13\"> </span>se <span class=\"_ _d\"> </span>valoran  inicial<span class=\"_ _6\"></span>mente <span class=\"_ _d\"> </span>al<span class=\"_ _2\"></span> <span class=\"_ _d\"> </span>coste,  incluye<span class=\"_ _6\"></span>ndo  lo<span class=\"_ _6\"></span>s <span class=\"_ _d\"> </span>cos<span class=\"_ _2\"></span>tes asociados a la <span class=\"_ _6\"></span>transacci\u00f3n.  <span class=\"_ _15\"> </span>El <span class=\"_ _f\"></span>Grupo <span class=\"_ _6\"></span>valora <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>inversiones <span class=\"_ _f\"></span>inmobiliarias <span class=\"_ _f\"></span>con <span class=\"_ _6\"></span>posterioridad <span class=\"_ _10\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _f\"></span>reconocimiento <span class=\"_ _f\"></span>inicial a valor razonab<span class=\"_ _6\"></span>le. Un tasad<span class=\"_ _6\"></span>or externo ind<span class=\"_ _6\"></span>ependiente, c<span class=\"_ _6\"></span>on cualificaci\u00f3n y ex<span class=\"_ _6\"></span>periencia en <span class=\"_ _6\"></span>la valoraci\u00f3n de los i<span class=\"_ _2\"></span>nmueble<span class=\"_ _6\"></span>s objeto <span class=\"_ _2\"></span>de tasaci\u00f3n <span class=\"_ _2\"></span>ha realizado una valoraci\u00f3n bajo variables observables en el m<span class=\"_ _2\"></span>ercado (jera<span class=\"_ _6\"></span>rqu\u00eda de <span class=\"_ _2\"></span>valor razonable nivel 2) en <span class=\"_ _2\"></span>el ejercicio <span class=\"_ _2\"></span>2025, que ser\u00e1 <span class=\"_ _11\"></span>revisada <span class=\"_ _11\"></span>aproximadamente <span class=\"_ _11\"></span>cada <span class=\"_ _11\"></span>dos <span class=\"_ _11\"></span>a\u00f1os, <span class=\"_ _9\"></span>salvo <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>las <span class=\"_ _9\"></span>circunstancias <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>mercado var\u00eden sustancia<span class=\"_ _6\"></span>lmente en cuyo caso se rev<span class=\"_ _6\"></span>isar\u00e1 en ese <span class=\"_ _6\"></span>momento.  <span class=\"_ _15\"> </span>La p\u00e9<span class=\"_ _6\"></span>rdida <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>beneficio <span class=\"_ _f\"></span>surgido <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>consecuen<span class=\"_ _6\"></span>cia de<span class=\"_ _6\"></span> l<span class=\"_ _6\"></span>os c<span class=\"_ _6\"></span>ambios <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _f\"></span>razonable <span class=\"_ _6\"></span>de la <span class=\"_ _f\"></span>i<span class=\"_ _2\"></span>nversi\u00f3n<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>inmobilia<span class=\"_ _6\"></span>ria <span class=\"_ _6\"></span>se <span class=\"_ _f\"></span>registran <span class=\"_ _f\"></span>en la<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>cuenta <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _f\"></span>y <span class=\"_ _6\"></span>ganancias<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>consolidada. <span class=\"_ _f\"></span>Las inversiones inmob<span class=\"_ _6\"></span>iliarias no se amo<span class=\"_ _6\"></span>rtizan. Las <span class=\"_ _9\"></span>i<span class=\"_ _2\"></span>nversione<span class=\"_ _6\"></span>s <span class=\"_ _a\"></span>inmobi<span class=\"_ _6\"></span>liarias <span class=\"_ _a\"></span>c<span class=\"_ _6\"></span>ontin\u00faan <span class=\"_ _a\"></span>va<span class=\"_ _6\"></span>lor\u00e1ndose <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>valor <span class=\"_ _9\"></span>razonable <span class=\"_ _a\"></span>has<span class=\"_ _6\"></span>ta <span class=\"_ _a\"></span>su <span class=\"_ _9\"></span>venta <span class=\"_ _a\"></span>o hasta <span class=\"_ _11\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _11\"></span>i<span class=\"_ _2\"></span>nmueble <span class=\"_ _11\"></span>sea <span class=\"_ _11\"></span>ocupado <span class=\"_ _11\"></span>por <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _11\"></span>o <span class=\"_ _9\"></span>se <span class=\"_ _11\"></span>comience <span class=\"_ _9\"></span>el <span class=\"_ _11\"></span>desarrollo <span class=\"_ _9\"></span>del <span class=\"_ _11\"></span>mismo para <span class=\"_ _b\"> </span>su <span class=\"_ _c\"> </span>venta <span class=\"_ _c\"> </span>en <span class=\"_ _b\"> </span>el <span class=\"_ _c\"> </span>curso <span class=\"_ _b\"> </span>ordinario <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>las <span class=\"_ _c\"> </span>operacion<span class=\"_ _6\"></span>es, <span class=\"_ _c\"> </span>con <span class=\"_ _b\"> </span>independencia <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>que <span class=\"_ _c\"> </span>las<span class=\"_ _2\"></span> transacciones comparables en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>mercado se <span class=\"_ _2\"></span>hicieran m<span class=\"_ _2\"></span>enos frecuentes <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>bien los <span class=\"_ _2\"></span>precios de mercado estuvie<span class=\"_ _6\"></span>ran disponib<span class=\"_ _6\"></span>les menos f\u00e1cilmen<span class=\"_ _6\"></span>te. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-374": {
   "value": "3.6 <span class=\"_ _14\"> </span>Deterioro del valo<span class=\"_ _6\"></span>r de activos no f<span class=\"_ _6\"></span>inancieros sujetos <span class=\"_ _6\"></span>a amortizaci\u00f3n o d<span class=\"_ _6\"></span>epreciaci\u00f3n  <span class=\"_ _15\"> </span>El <span class=\"_ _c\"> </span>Grupo <span class=\"_ _b\"> </span>sigue <span class=\"_ _c\"> </span>el <span class=\"_ _b\"> </span>criterio <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>evaluar <span class=\"_ _b\"> </span>la <span class=\"_ _c\"> </span>existencia <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>indicios <span class=\"_ _b\"> </span>que <span class=\"_ _c\"> </span>pudieran <span class=\"_ _b\"> </span>poner <span class=\"_ _c\"> </span>de manifiesto <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>potencial <span class=\"_ _18\"> </span>deterioro <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>valor <span class=\"_ _e\"> </span>de <span class=\"_ _18\"> </span>los <span class=\"_ _18\"> </span>activos <span class=\"_ _18\"> </span>no <span class=\"_ _e\"> </span>financie<span class=\"_ _6\"></span>ros <span class=\"_ _e\"> </span>sujetos <span class=\"_ _18\"> </span>a amortizaci\u00f3n <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>depreciaci\u00f3n, al<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>objeto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>comprobar <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>su <span class=\"_ _11\"></span>valor <span class=\"_ _2\"></span>recuperab<span class=\"_ _6\"></span>le <span class=\"_ _11\"></span>es <span class=\"_ _2\"></span>inferi<span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>a su valor contable.<span class=\"_ _6\"></span>  <span class=\"_ _15\"> </span>Asimismo, <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>independencia <span class=\"_ _f\"></span>de la <span class=\"_ _6\"></span>existencia <span class=\"_ _f\"></span>de cualquie<span class=\"_ _6\"></span>r indic<span class=\"_ _6\"></span>io d<span class=\"_ _6\"></span>e de<span class=\"_ _6\"></span>terioro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>valor, el Grupo <span class=\"_ _6\"></span>comprueba, <span class=\"_ _f\"></span>al<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>menos co<span class=\"_ _6\"></span>n una <span class=\"_ _6\"></span>periodicidad <span class=\"_ _6\"></span>anual, <span class=\"_ _6\"></span>el potenc<span class=\"_ _6\"></span>ial deterio<span class=\"_ _6\"></span>ro del v<span class=\"_ _6\"></span>alor<span class=\"_ _6\"></span> que <span class=\"_ _c\"> </span>pudiera <span class=\"_ _c\"> </span>afectar <span class=\"_ _c\"> </span>al <span class=\"_ _c\"> </span>fondo <span class=\"_ _b\"> </span>de <span class=\"_ _d\"> </span>comercio, <span class=\"_ _b\"> </span>a <span class=\"_ _c\"> </span>l<span class=\"_ _2\"></span>os <span class=\"_ _b\"> </span>activos <span class=\"_ _c\"> </span>intangibles <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>una <span class=\"_ _d\"> </span>vida <span class=\"_ _c\"> </span>\u00fatil indefinida, <span class=\"_ _f\"></span>as\u00ed como <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los a<span class=\"_ _6\"></span>ctivos <span class=\"_ _6\"></span>intangibles <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>a\u00fan n<span class=\"_ _6\"></span>o se <span class=\"_ _f\"></span>encuentran <span class=\"_ _6\"></span>disponibles <span class=\"_ _f\"></span>par<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>su uso.<span class=\"_ _117\"> </span>A <span class=\"_ _a\"></span>est<span class=\"_ _2\"></span>os <span class=\"_ _a\"></span>efectos, <span class=\"_ _b\"> </span>el <span class=\"_ _a\"> </span>f<span class=\"_ _2\"></span>ondo <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>comercio <span class=\"_ _a\"></span>resultante <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>las <span class=\"_ _b\"> </span>combinaciones <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>negocios <span class=\"_ _b\"> </span>se asigna <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>cada <span class=\"_ _11\"></span>una <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _11\"></span>unidades <span class=\"_ _2\"></span>generadoras <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>efectivo <span class=\"_ _2\"></span>(UGE) <span class=\"_ _2\"></span>o <span class=\"_ _11\"></span>grupos <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>UGEs <span class=\"_ _2\"></span>del Grupo que se espe<span class=\"_ _6\"></span>ra se vayan a be<span class=\"_ _6\"></span>neficiar de las sin<span class=\"_ _6\"></span>ergias de la comb<span class=\"_ _6\"></span>inaci\u00f3n.<span class=\"_ _117\"> </span>El <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>recuperable <span class=\"_ _2\"></span>de l<span class=\"_ _2\"></span>os activos <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>el mayor <span class=\"_ _2\"></span>entre <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>razonable menos <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>costes<span class=\"_ _6\"></span> de enajenaci\u00f3n<span class=\"_ _6\"></span> o disposici\u00f3<span class=\"_ _6\"></span>n por otra v\u00eda y<span class=\"_ _6\"></span> su valor de<span class=\"_ _6\"></span> uso. El c<span class=\"_ _6\"></span>\u00e1lculo del v<span class=\"_ _6\"></span>alor de uso d<span class=\"_ _6\"></span>el activo se re<span class=\"_ _6\"></span>aliza en funci<span class=\"_ _6\"></span>\u00f3n de los f<span class=\"_ _6\"></span>lujos de ef<span class=\"_ _6\"></span>ectivo futuros<span class=\"_ _6\"></span> esperados que<span class=\"_ _6\"></span> se derivar\u00e1n d<span class=\"_ _6\"></span>e<span class=\"_ _117\"> </span>la  ut<span class=\"_ _6\"></span>ilizaci\u00f3n <span class=\"_ _d\"> </span>del  activo, <span class=\"_ _d\"> </span>las  exp<span class=\"_ _6\"></span>ectativas <span class=\"_ _d\"> </span>sobre  posibles <span class=\"_ _d\"> </span>variaciones <span class=\"_ _d\"> </span>en  el <span class=\"_ _d\"> </span>importe <span class=\"_ _d\"> </span>o distribuci\u00f3n temporal de <span class=\"_ _2\"></span>los fl<span class=\"_ _2\"></span>ujos, el <span class=\"_ _2\"></span>valor temporal del <span class=\"_ _2\"></span>dinero, el <span class=\"_ _2\"></span>precio a <span class=\"_ _2\"></span>satisfacer por<span class=\"_ _117\"> </span>soportar <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>incertidu<span class=\"_ _6\"></span>mbre <span class=\"_ _2\"></span>relacionada con <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>activo <span class=\"_ _2\"></span>y otr<span class=\"_ _2\"></span>os factores <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>lo<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>part\u00edcipes <span class=\"_ _2\"></span>del mercado considerar\u00edan <span class=\"_ _2\"></span>en la <span class=\"_ _2\"></span>valoraci\u00f3n <span class=\"_ _2\"></span>de los <span class=\"_ _2\"></span>flujos <span class=\"_ _2\"></span>de efectivo <span class=\"_ _2\"></span>futuros relacionados <span class=\"_ _2\"></span>con<span class=\"_ _6\"></span> el activo.  <span class=\"_ _15\"> </span>Las <span class=\"_ _a\"></span>diferenc<span class=\"_ _6\"></span>ias <span class=\"_ _a\"></span>negativas <span class=\"_ _9\"></span>resultantes <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>comparaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>valores <span class=\"_ _a\"></span>co<span class=\"_ _6\"></span>ntables <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>los activos con sus va<span class=\"_ _6\"></span>lores recuperab<span class=\"_ _6\"></span>les se reconocen en <span class=\"_ _6\"></span>resultados.  <span class=\"_ _15\"> </span>El <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>recuperable se <span class=\"_ _11\"></span>debe <span class=\"_ _2\"></span>calcular <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>activo<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>individual, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>menos <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>activo <span class=\"_ _2\"></span>no genere <span class=\"_ _0\"> </span>entradas <span class=\"_ _0\"> </span>de <span class=\"_ _1f\"> </span>efe<span class=\"_ _6\"></span>ctivo <span class=\"_ _0\"> </span>que <span class=\"_ _0\"> </span>sean, <span class=\"_ _1f\"> </span>en <span class=\"_ _0\"> </span>buena <span class=\"_ _0\"> </span>medida, <span class=\"_ _0\"> </span>independientes <span class=\"_ _0\"> </span>de <span class=\"_ _0\"> </span>las correspondientes <span class=\"_ _f\"></span>a <span class=\"_ _6\"></span>otros <span class=\"_ _f\"></span>activos <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>grupos <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>activos. <span class=\"_ _f\"></span>Si <span class=\"_ _6\"></span>\u00e9ste <span class=\"_ _f\"></span>es<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>caso, e<span class=\"_ _6\"></span>l <span class=\"_ _6\"></span>valor <span class=\"_ _f\"></span>recuperable es determinado pa<span class=\"_ _6\"></span>ra la unidad gen<span class=\"_ _6\"></span>eradora de efectivo (<span class=\"_ _6\"></span>UGE) a la cual e<span class=\"_ _6\"></span>l activo pertenece.  <span class=\"_ _15\"> </span>Las <span class=\"_ _f\"></span>p\u00e9rdidas <span class=\"_ _f\"></span>r<span class=\"_ _2\"></span>elaciona<span class=\"_ _6\"></span>das <span class=\"_ _6\"></span>con <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>deterioro <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>las <span class=\"_ _6\"></span>unidades <span class=\"_ _f\"></span>generadoras <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>efectivo (UGEs), <span class=\"_ _11\"></span>se <span class=\"_ _9\"></span>asignar\u00e1n <span class=\"_ _11\"></span>inicialmente <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>reducir, <span class=\"_ _9\"></span>en <span class=\"_ _11\"></span>su <span class=\"_ _9\"></span>caso, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _11\"></span>del <span class=\"_ _9\"></span>fondo <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>comercio asignado <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>misma <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>continuaci\u00f3n <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>dem\u00e1s <span class=\"_ _9\"></span>activos <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>UGE, <span class=\"_ _a\"></span>prorrateando <span class=\"_ _a\"></span>en funci\u00f3n del valor contable de cada uno de los activos, con el l\u00edmite para cada uno de ellos del <span class=\"_ _11\"></span>mayor <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>su <span class=\"_ _11\"></span>valor <span class=\"_ _9\"></span>razonable <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>enos <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>costes <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>ena<span class=\"_ _2\"></span>jenaci\u00f3n<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>o <span class=\"_ _11\"></span>disposici\u00f3n <span class=\"_ _11\"></span>por <span class=\"_ _9\"></span>otra v\u00eda, su valor en us<span class=\"_ _6\"></span>o y cero.  <span class=\"_ _15\"> </span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>eval\u00faa <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>cada <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cierre, <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>existe <span class=\"_ _a\"></span>alg\u00fan <span class=\"_ _a\"></span>indicio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>p\u00e9rdida <span class=\"_ _a\"></span>por deterioro  de <span class=\"_ _1c\"> </span>valor  reconocida<span class=\"_ _6\"></span> <span class=\"_ _1c\"> </span>en  ejercicios  anteriores <span class=\"_ _1c\"> </span>ya  no  exist<span class=\"_ _2\"></span>e  o <span class=\"_ _1c\"> </span>pudier<span class=\"_ _6\"></span>a <span class=\"_ _1c\"> </span>haber disminuido. <span class=\"_ _f\"></span>Las p\u00e9r<span class=\"_ _6\"></span>didas <span class=\"_ _6\"></span>por <span class=\"_ _f\"></span>deterioro d<span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _f\"></span>correspondientes <span class=\"_ _f\"></span>al<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>fondo de <span class=\"_ _f\"></span>comercio no<span class=\"_ _6\"></span> son <span class=\"_ _b\"> </span>reversibles. <span class=\"_ _b\"> </span>Las <span class=\"_ _b\"> </span>p\u00e9rdidas <span class=\"_ _a\"></span>por <span class=\"_ _c\"> </span>deterioro <span class=\"_ _a\"></span>del <span class=\"_ _b\"> </span>resto <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>activos <span class=\"_ _b\"> </span>s\u00f3lo <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>revierten <span class=\"_ _b\"> </span>si <span class=\"_ _b\"> </span>se hubiese <span class=\"_ _d\"> </span>producido <span class=\"_ _c\"> </span>un <span class=\"_ _d\"> </span>cambio <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>estimaciones <span class=\"_ _c\"> </span>utilizadas <span class=\"_ _d\"> </span>para <span class=\"_ _d\"> </span>determinar <span class=\"_ _c\"> </span>el <span class=\"_ _d\"> </span>valor recuperable de<span class=\"_ _6\"></span>l activo.  <span class=\"_ _15\"> </span>La <span class=\"_ _9\"></span>reversi\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>p\u00e9rdida <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>va<span class=\"_ _6\"></span>lor <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>registra <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>abo<span class=\"_ _6\"></span>no <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>r<span class=\"_ _6\"></span>esultados, <span class=\"_ _9\"></span>no obstante, <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>reversi\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>p\u00e9rdida <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>p<span class=\"_ _6\"></span>uede <span class=\"_ _a\"></span>au<span class=\"_ _6\"></span>mentar <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _a\"></span>cont<span class=\"_ _6\"></span>able <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>activo <span class=\"_ _a\"></span>por encima <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>valor <span class=\"_ _a\"></span>contable <span class=\"_ _9\"></span>que <span class=\"_ _a\"></span>hubiera <span class=\"_ _a\"></span>tenido, <span class=\"_ _a\"></span>neto<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>amort<span class=\"_ _6\"></span>izaciones, <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>no<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _a\"></span>hubiera<span class=\"_ _6\"></span> registrado el det<span class=\"_ _6\"></span>erioro.<span class=\"_ _117\"> </span>El <span class=\"_ _f\"></span>importe <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>reversi\u00f3n <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>UGE, <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>distribuye <span class=\"_ _f\"></span>entre <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>activos de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>misma, <span class=\"_ _f\"></span>exceptuando <span class=\"_ _10\"></span>el <span class=\"_ _f\"></span>fondo <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>comercio, <span class=\"_ _f\"></span>prorrateando <span class=\"_ _10\"></span>en <span class=\"_ _f\"></span>funci\u00f3n <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>contable de <span class=\"_ _f\"></span>los <span class=\"_ _6\"></span>activos, <span class=\"_ _10\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>l\u00edmite <span class=\"_ _f\"></span>por <span class=\"_ _6\"></span>activo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>menor <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _f\"></span>recuperable <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _f\"></span>contable que hubiera tenido, ne<span class=\"_ _6\"></span>to de amort<span class=\"_ _6\"></span>izaciones, si no se <span class=\"_ _6\"></span>hubiera registrado <span class=\"_ _6\"></span>la p\u00e9rdida.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "3.7 <span class=\"_ _14\"> </span>Instrumentos fin<span class=\"_ _6\"></span>ancieros  <span class=\"_ _15\"> </span>Los <span class=\"_ _a\"></span>instrumentos <span class=\"_ _a\"></span>financieros <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>clasifican <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>momento <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>reconocimiento <span class=\"_ _a\"></span>inicial como <span class=\"_ _d\"> </span>un <span class=\"_ _d\"> </span>activo <span class=\"_ _d\"> </span>financiero<span class=\"_ _6\"></span>, <span class=\"_ _d\"> </span>un <span class=\"_ _d\"> </span>pasivo <span class=\"_ _d\"> </span>financiero <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>un <span class=\"_ _d\"> </span>instrumento <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>patrimonio, <span class=\"_ _c\"> </span>de conformidad <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>fondo <span class=\"_ _9\"></span>ec<span class=\"_ _2\"></span>on\u00f3mico <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>a<span class=\"_ _6\"></span>cuerdo <span class=\"_ _9\"></span>contractual <span class=\"_ _a\"></span>y<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>con <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>definici<span class=\"_ _6\"></span>ones <span class=\"_ _a\"></span>de<span class=\"_ _6\"></span> activo <span class=\"_ _10\"></span>fi<span class=\"_ _2\"></span>nanc<span class=\"_ _6\"></span>iero, <span class=\"_ _f\"></span>pasivo <span class=\"_ _f\"></span>financiero <span class=\"_ _10\"></span>o <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>instrumento <span class=\"_ _10\"></span>de <span class=\"_ _10\"></span>pat<span class=\"_ _2\"></span>rimon<span class=\"_ _6\"></span>io <span class=\"_ _f\"></span>desarrolladas <span class=\"_ _10\"></span>en <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>NIC 32 \u201cInstrumentos <span class=\"_ _6\"></span>financieros: present<span class=\"_ _6\"></span>aci\u00f3n\u201d.<span class=\"_ _117\"> </span>Los <span class=\"_ _b\"> </span>instrumentos<span class=\"_ _6\"></span> <span class=\"_ _b\"> </span>financieros <span class=\"_ _a\"> </span>se <span class=\"_ _b\"> </span>reconocen <span class=\"_ _b\"> </span>cuando <span class=\"_ _a\"> </span>el <span class=\"_ _b\"> </span>Grupo <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>convierte <span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>una <span class=\"_ _b\"> </span>parte obligada del con<span class=\"_ _6\"></span>trato o negocio jur\u00edd<span class=\"_ _6\"></span>ico conforme a la<span class=\"_ _6\"></span>s disposiciones del<span class=\"_ _6\"></span> mismo.<span class=\"_ _117\"> </span>Asimismo, <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>efectos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>su <span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>oraci\u00f3n, <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>instrumen<span class=\"_ _6\"></span>tos <span class=\"_ _11\"></span>financieros <span class=\"_ _11\"></span>se <span class=\"_ _2\"></span>clasifican <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>las categor\u00edas <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>activos <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>pasivos <span class=\"_ _2\"></span>financieros <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>valor <span class=\"_ _11\"></span>razonable <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>cambios <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>resultados, pr\u00e9stamos y <span class=\"_ _6\"></span>cuentas a <span class=\"_ _6\"></span>cobrar y <span class=\"_ _6\"></span>pasivos fina<span class=\"_ _6\"></span>ncieros a c<span class=\"_ _6\"></span>oste amort<span class=\"_ _6\"></span>izado. La cl<span class=\"_ _6\"></span>a<span class=\"_ _2\"></span>sific<span class=\"_ _6\"></span>aci\u00f3n en<span class=\"_ _117\"> </span>las categor\u00edas anteriores se ef<span class=\"_ _2\"></span>ect\u00faa atendiendo a las caracter\u00edsticas del instrumento y a <span class=\"_ _2\"></span>las intenciones de la Di<span class=\"_ _6\"></span>recci\u00f3n en el <span class=\"_ _6\"></span>momento de su rec<span class=\"_ _6\"></span>onocimiento in<span class=\"_ _6\"></span>icial.<span class=\"_ _117\"> </span>Un <span class=\"_ _11\"></span>activo <span class=\"_ _9\"></span>financiero <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>un <span class=\"_ _11\"></span>pasivo <span class=\"_ _9\"></span>financiero <span class=\"_ _11\"></span>son <span class=\"_ _9\"></span>objeto <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>compensaci\u00f3n <span class=\"_ _2\"></span>s\u00f3lo <span class=\"_ _9\"></span>cuando <span class=\"_ _11\"></span>el Grupo <span class=\"_ _6\"></span>tiene <span class=\"_ _6\"></span>el der<span class=\"_ _6\"></span>echo <span class=\"_ _6\"></span>exigible <span class=\"_ _f\"></span>l<span class=\"_ _2\"></span>egalme<span class=\"_ _6\"></span>nte de <span class=\"_ _f\"></span>compensar <span class=\"_ _6\"></span>los i<span class=\"_ _6\"></span>mportes <span class=\"_ _6\"></span>reconocidos<span class=\"_ _6\"></span> y <span class=\"_ _f\"></span>t<span class=\"_ _2\"></span>iene la <span class=\"_ _d\"> </span>intenci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>liquidar <span class=\"_ _c\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _c\"> </span>cantidad <span class=\"_ _13\"> </span>neta <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>realizar <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>activo <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>cancelar <span class=\"_ _c\"> </span>el <span class=\"_ _d\"> </span>p<span class=\"_ _11\"></span>asivo simult\u00e1neamen<span class=\"_ _6\"></span>te.  <span class=\"_ _15\"> </span>Las <span class=\"_ _11\"></span>compras <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>ventas <span class=\"_ _2\"></span>convencionales <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>activos <span class=\"_ _2\"></span>financieros <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>reconocen <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>fecha <span class=\"_ _2\"></span>de negociaci\u00f3n, <span class=\"_ _2\"></span>es <span class=\"_ _11\"></span>decir, <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>fecha <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>compromete <span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>comprar <span class=\"_ _2\"></span>o <span class=\"_ _11\"></span>vender <span class=\"_ _11\"></span>el activo. 3.7.1 <span class=\"_ _1d\"> </span>Activos financieros a v<span class=\"_ _6\"></span>alor razonable con<span class=\"_ _6\"></span> cambios en r<span class=\"_ _6\"></span>esultados  <span class=\"_ _21\"> </span>Se incluyen <span class=\"_ _6\"></span>en este <span class=\"_ _6\"></span>apartado <span class=\"_ _6\"></span>los activos f<span class=\"_ _6\"></span>inancieros m<span class=\"_ _6\"></span>antenidos p<span class=\"_ _6\"></span>ara negocia<span class=\"_ _6\"></span>r. Un activo financ<span class=\"_ _6\"></span>iero se clasifica co<span class=\"_ _6\"></span>mo mantenido para n<span class=\"_ _6\"></span>egociar si: \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">Se <span class=\"_ _c\"> </span>adquiere <span class=\"_ _c\"> </span>o <span class=\"_ _b\"> </span>incurre <span class=\"_ _c\"> </span>principal<span class=\"_ _6\"></span>mente <span class=\"_ _c\"> </span>con <span class=\"_ _b\"> </span>el <span class=\"_ _c\"> </span>objeto <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>venderlo <span class=\"_ _c\"> </span>o <span class=\"_ _c\"> </span>volver <span class=\"_ _b\"> </span>a </span></span>comprarlo en un <span class=\"_ _6\"></span>futuro inmedia<span class=\"_ _6\"></span>to. \u2022<span class=\"_ _117\"> </span>En <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>reconocimiento <span class=\"_ _10\"></span>inicial, <span class=\"_ _f\"></span>es <span class=\"_ _f\"></span>parte <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>cartera <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>instrumentos <span class=\"_ _10\"></span>financieros identificados, <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>se <span class=\"_ _9\"></span>gestionan <span class=\"_ _11\"></span>conjuntamente <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>para <span class=\"_ _11\"></span>la <span class=\"_ _9\"></span>cual <span class=\"_ _9\"></span>existe <span class=\"_ _11\"></span>evidencia<span class=\"_ _6\"></span> de un patr\u00f3n recient<span class=\"_ _6\"></span>e de obtenci\u00f3n de b<span class=\"_ _6\"></span>eneficios a cor<span class=\"_ _6\"></span>to plazo o, \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">Se <span class=\"_ _9\"></span>tr<span class=\"_ _2\"></span>ata <span class=\"_ _11\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _11\"></span>derivado, <span class=\"_ _9\"></span>excepto <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>derivado <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>haya <span class=\"_ _9\"></span>si<span class=\"_ _2\"></span>do <span class=\"_ _9\"></span>designado <span class=\"_ _9\"></span>como<span class=\"_ _6\"></span> </span></span>instrumento <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>cobertura <span class=\"_ _f\"></span>y <span class=\"_ _10\"></span>cum<span class=\"_ _2\"></span>pla <span class=\"_ _10\"></span>las <span class=\"_ _f\"></span>condiciones <span class=\"_ _10\"></span>para <span class=\"_ _f\"></span>ser <span class=\"_ _f\"></span>eficaz <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>derivado que sea un contra<span class=\"_ _6\"></span>to de garant\u00eda finan<span class=\"_ _6\"></span>ciera. Se  reconocen <span class=\"_ _13\"> </span>inicial  y  po<span class=\"_ _6\"></span>steriormente  por  e<span class=\"_ _6\"></span>l  valor  razon<span class=\"_ _6\"></span>able.  Los  coste<span class=\"_ _6\"></span>s  de transacci\u00f3n directamente <span class=\"_ _2\"></span>atribuib<span class=\"_ _6\"></span>les <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>de l<span class=\"_ _2\"></span>os m<span class=\"_ _2\"></span>ismos se <span class=\"_ _2\"></span>reconocen como <span class=\"_ _11\"></span>un <span class=\"_ _2\"></span>gasto <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>cuenta <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>ganancias <span class=\"_ _2\"></span>consolidada. <span class=\"_ _2\"></span>Las <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>y ganancias realizadas <span class=\"_ _2\"></span>y no <span class=\"_ _2\"></span>realizadas que <span class=\"_ _2\"></span>surgen de <span class=\"_ _2\"></span>cambios en <span class=\"_ _2\"></span>el valor <span class=\"_ _2\"></span>razonable<span class=\"_ _117\"> </span>se <span class=\"_ _6\"></span>incluyen <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>cuenta <span class=\"_ _f\"></span>de p\u00e9rd<span class=\"_ _6\"></span>idas y<span class=\"_ _6\"></span> gana<span class=\"_ _6\"></span>ncias <span class=\"_ _6\"></span>consolidada <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>ejercicio e<span class=\"_ _6\"></span>n qu<span class=\"_ _f\"></span>e surgen. 3.7.2 <span class=\"_ _20\"> </span>Pr\u00e9stamos y cuen<span class=\"_ _6\"></span>tas a cobrar  <span class=\"_ _21\"> </span>Los pr\u00e9stamos y cu<span class=\"_ _6\"></span>entas a cobrar son ac<span class=\"_ _6\"></span>tivos financieros no de<span class=\"_ _6\"></span>rivados con cobro<span class=\"_ _6\"></span>s fijos <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>determinables <span class=\"_ _11\"></span>que <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>cotizan <span class=\"_ _11\"></span>en <span class=\"_ _a\"></span>un <span class=\"_ _11\"></span>mercado <span class=\"_ _9\"></span>activo <span class=\"_ _9\"></span>distintos <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>aquellos clasificados en o<span class=\"_ _6\"></span>tras categor\u00eda<span class=\"_ _6\"></span>s de activos financie<span class=\"_ _6\"></span>ros.  <span class=\"_ _21\"> </span>Se  r<span class=\"_ _2\"></span>econocen  inicialmente<span class=\"_ _6\"></span> <span class=\"_ _1c\"> </span>por <span class=\"_ _1c\"> </span>su  valor <span class=\"_ _1c\"> </span>razonable,  incluyendo <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>costes  de transacci\u00f3n incur<span class=\"_ _6\"></span>ridos y se valoran posteri<span class=\"_ _6\"></span>ormente al coste amo<span class=\"_ _6\"></span>rtizado, utilizando<span class=\"_ _6\"></span> el m\u00e9todo del <span class=\"_ _6\"></span>tipo de inter\u00e9s efectivo.<span class=\"_ _117\"> </span>3.7.3 <span class=\"_ _20\"> </span>Deterioro de val<span class=\"_ _6\"></span>or e incobrabilidad de <span class=\"_ _6\"></span>activos financi<span class=\"_ _6\"></span>eros<span class=\"_ _117\"> </span>Los <span class=\"_ _b\"> </span>deudores <span class=\"_ _b\"> </span>comerciales <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>otras <span class=\"_ _b\"> </span>cuentas <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>cobrar <span class=\"_ _b\"> </span>est\u00e1n <span class=\"_ _b\"> </span>sujetos <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>modelo <span class=\"_ _b\"> </span>de p\u00e9rdidas <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>cr\u00e9dito <span class=\"_ _11\"></span>esperadas. <span class=\"_ _2\"></span>Sin <span class=\"_ _11\"></span>embargo, <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>deterioro <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>valor <span class=\"_ _11\"></span>identificado <span class=\"_ _2\"></span>es inmaterial.<span class=\"_ _117\"> </span>El ep\u00edgrafe de <span class=\"ff6\">\u201c</span>ef<span class=\"_ _6\"></span>ectivo y otros medio<span class=\"_ _6\"></span>s l\u00edquidos equivalen<span class=\"_ _6\"></span>tes<span class=\"ff6\">\u201d</span> tambi\u00e9n est\u00e1 suje<span class=\"_ _6\"></span>to a <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>requerimientos <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>deterioro <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>valor <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _d\"> </span>NIIF <span class=\"_ _c\"> </span>9,  si <span class=\"_ _d\"> </span>bien <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>deterioro<span class=\"_ _6\"></span> identificado es <span class=\"_ _6\"></span>igualmente inmateria<span class=\"_ _6\"></span>l.<span class=\"_ _117\"> </span>Para l<span class=\"_ _6\"></span>a deter<span class=\"_ _6\"></span>minaci\u00f3n de <span class=\"_ _f\"></span>la p\u00e9rdida <span class=\"_ _6\"></span>de c<span class=\"_ _6\"></span>r\u00e9dito e<span class=\"_ _6\"></span>sperada <span class=\"_ _f\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>Grupo ap<span class=\"_ _6\"></span>lica e<span class=\"_ _6\"></span>l enfo<span class=\"_ _6\"></span>que simplificado de la NI<span class=\"_ _6\"></span>IF 9. Para <span class=\"_ _1c\"> </span>valorar  las <span class=\"_ _1c\"> </span>p\u00e9rdidas  crediticias <span class=\"_ _1c\"> </span>esperadas,  se  han <span class=\"_ _1c\"> </span>agrupado <span class=\"_ _1c\"> </span>las  cuentas comerciales a cobrar en bas<span class=\"_ _6\"></span>e a las <span class=\"_ _2\"></span>caract<span class=\"_ _6\"></span>er\u00edsticas del riesgo de cr\u00e9dito compar<span class=\"_ _6\"></span>tido y los d\u00edas vencid<span class=\"_ _6\"></span>os.  Las <span class=\"_ _a\"></span>tasas <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>esperadas <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>basan <span class=\"_ _b\"> </span>en <span class=\"_ _a\"></span>los <span class=\"_ _b\"> </span>perfi<span class=\"_ _6\"></span>les <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>pago <span class=\"_ _a\"> </span>de <span class=\"_ _b\"> </span>las <span class=\"_ _a\"></span>ventas durante  un <span class=\"_ _1c\"> </span>per\u00edodo  de  36 <span class=\"_ _1c\"> </span>meses  antes <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>31  de  diciembre <span class=\"_ _1c\"> </span>de  2025,  y <span class=\"_ _1c\"> </span>las correspondientes <span class=\"_ _17\"> </span>p\u00e9rdidas <span class=\"_ _17\"> </span>crediticias <span class=\"_ _17\"> </span>hist\u00f3ricas <span class=\"_ _17\"> </span>experimentadas <span class=\"_ _17\"> </span>durante <span class=\"_ _e\"> </span>es<span class=\"_ _2\"></span>te<span class=\"_ _6\"></span> per\u00edodo. <span class=\"_ _a\"></span>Las <span class=\"_ _9\"></span>tasas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _9\"></span>hist\u00f3ricas <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>ajustan <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>reflej<span class=\"_ _6\"></span>ar <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>infor<span class=\"_ _6\"></span>maci\u00f3n<span class=\"_ _6\"></span> actual <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>prospectiva <span class=\"_ _e\"> </span>sobre <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>factores <span class=\"_ _18\"> </span>m<span class=\"_ _2\"></span>acroecon<span class=\"_ _6\"></span>\u00f3micos <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>afectan <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>la capacidad de los cl<span class=\"_ _6\"></span>ientes para liquida<span class=\"_ _6\"></span>r las cuentas a cob<span class=\"_ _6\"></span>rar<span class=\"_ _117\"> </span>Adicionalment<span class=\"_ _6\"></span>e, <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _2\"></span>deteriora <span class=\"_ _11\"></span>aquellas <span class=\"_ _2\"></span>cuentas <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>cobrar <span class=\"_ _11\"></span>donde <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>eval\u00faa <span class=\"_ _2\"></span>la existencia <span class=\"_ _a\"></span>de <span class=\"_ _a\"> </span>riesgos <span class=\"_ _b\"> </span>espec\u00edficos<span class=\"_ _6\"></span> <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>incobrabilidad, <span class=\"_ _a\"></span>al <span class=\"_ _a\"> </span>i<span class=\"_ _2\"></span>gual <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>el <span class=\"_ _a\"></span>ejercicio anterior, <span class=\"_ _2\"></span>para <span class=\"_ _11\"></span>determinar <span class=\"_ _2\"></span>si <span class=\"_ _11\"></span>hay <span class=\"_ _11\"></span>evidencias <span class=\"_ _2\"></span>objetivas <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>se <span class=\"_ _2\"></span>haya <span class=\"_ _11\"></span>incurrido <span class=\"_ _2\"></span>en deterioro <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>valor. <span class=\"_ _a\"></span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>considera <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>existe <span class=\"_ _b\"> </span>de<span class=\"_ _6\"></span>terioro <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>valor <span class=\"_ _a\"></span>cuando <span class=\"_ _a\"></span>el deudor  ti<span class=\"_ _2\"></span>ene  dificultades  financieras  significativas  o <span class=\"_ _1c\"> </span>cuando <span class=\"_ _1c\"> </span>se <span class=\"_ _1c\"> </span>produzca  un impago o retraso de<span class=\"_ _6\"></span> pagos de m\u00e1s de<span class=\"_ _6\"></span> 12 meses. Las <span class=\"_ _f\"></span>cuentas <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>cobrar <span class=\"_ _f\"></span>para <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>reconoci\u00f3 <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>provisi\u00f3n <span class=\"_ _f\"></span>por <span class=\"_ _10\"></span>deterioro <span class=\"_ _6\"></span>del <span class=\"_ _10\"></span>valor se <span class=\"_ _2\"></span>eliminan <span class=\"_ _2\"></span>contra la <span class=\"_ _2\"></span>provisi\u00f3n <span class=\"_ _2\"></span>cuando <span class=\"_ _2\"></span>no haya <span class=\"_ _2\"></span>ninguna <span class=\"_ _2\"></span>expectativa <span class=\"_ _2\"></span>de recuperar efectivo adiciona<span class=\"_ _6\"></span>l. 3.7.4 <span class=\"_ _20\"> </span>Pasivos financiero<span class=\"_ _6\"></span>s  <span class=\"_ _21\"> </span>Los <span class=\"_ _d\"> </span>pasivos <span class=\"_ _d\"> </span>financieros, <span class=\"_ _c\"> </span>incluyendo <span class=\"_ _d\"> </span>acreedores <span class=\"_ _d\"> </span>comerciales <span class=\"_ _c\"> </span>y <span class=\"_ _13\"> </span>otras <span class=\"_ _d\"> </span>cuentas <span class=\"_ _d\"> </span>a pagar, <span class=\"_ _d\"> </span>que  no <span class=\"_ _c\"> </span>se  c<span class=\"_ _6\"></span>lasifican <span class=\"_ _d\"> </span>al <span class=\"_ _d\"> </span>valor <span class=\"_ _d\"> </span>razonable <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>cam<span class=\"_ _2\"></span>bios <span class=\"_ _c\"> </span>en  resu<span class=\"_ _6\"></span>ltados, <span class=\"_ _d\"> </span>se reconocen <span class=\"_ _9\"></span>inicialmente <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>su <span class=\"_ _9\"></span>valor <span class=\"_ _a\"></span>razon<span class=\"_ _6\"></span>able <span class=\"_ _9\"></span>m<span class=\"_ _2\"></span>enos,<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>su <span class=\"_ _a\"></span>caso, <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>costes <span class=\"_ _9\"></span>de transacci\u00f3n <span class=\"_ _a\"></span>que <span class=\"_ _c\"> </span>son <span class=\"_ _b\"> </span>directamente <span class=\"_ _b\"> </span>atribuibles <span class=\"_ _a\"></span>a <span class=\"_ _c\"> </span>la <span class=\"_ _b\"> </span>emisi\u00f3n <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>mismos. <span class=\"_ _b\"> </span>Con posterioridad <span class=\"_ _f\"></span>al <span class=\"_ _6\"></span>reconocimi<span class=\"_ _6\"></span>ento <span class=\"_ _6\"></span>inicial, <span class=\"_ _f\"></span>los <span class=\"_ _6\"></span>pasivos <span class=\"_ _f\"></span>clasificados <span class=\"_ _f\"></span>bajo <span class=\"_ _f\"></span>esta <span class=\"_ _6\"></span>categor\u00eda se valoran a cos<span class=\"_ _6\"></span>te amortizado utilizan<span class=\"_ _6\"></span>do el m\u00e9todo del<span class=\"_ _6\"></span> tipo de inter\u00e9s efec<span class=\"_ _6\"></span>tivo.<span class=\"_ _117\"> </span>3.7.5 <span class=\"_ _20\"> </span>Pasivos financiero<span class=\"_ _6\"></span>s a valor razon<span class=\"_ _6\"></span>able con camb<span class=\"_ _6\"></span>ios en resultados  <span class=\"_ _21\"> </span>Los pasivos fi<span class=\"_ _2\"></span>nanc<span class=\"_ _6\"></span>ieros incluidos <span class=\"_ _2\"></span>en esta categor\u00eda <span class=\"_ _2\"></span>se valoran <span class=\"_ _2\"></span>inicialmente por su valor <span class=\"_ _c\"> </span>razonabl<span class=\"_ _6\"></span>e, <span class=\"_ _c\"> </span>siendo <span class=\"_ _b\"> </span>\u00e9ste <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>precio <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>la <span class=\"_ _c\"> </span>transacci\u00f3n, <span class=\"_ _b\"> </span>que <span class=\"_ _c\"> </span>equivale <span class=\"_ _b\"> </span>al <span class=\"_ _c\"> </span>valor razonable <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>contraprest<span class=\"_ _6\"></span>aci\u00f3n <span class=\"_ _9\"></span>recibida. <span class=\"_ _9\"></span>Los <span class=\"_ _9\"></span>costes <span class=\"_ _11\"></span>de <span class=\"_ _a\"></span>trans<span class=\"_ _6\"></span>acci\u00f3n <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>les <span class=\"_ _9\"></span>son directamente <span class=\"_ _a\"></span>atribu<span class=\"_ _6\"></span>ibles <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>reconocen <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>cuenta <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>ganancias <span class=\"_ _a\"> </span>del ejercicio.   <span class=\"_ _21\"> </span>Despu\u00e9s <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>reconocimiento <span class=\"_ _2\"></span>inicial l<span class=\"_ _2\"></span>os <span class=\"_ _2\"></span>pasivos <span class=\"_ _2\"></span>financieros comprendidos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>esta categor\u00eda <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>valoran <span class=\"_ _a\"></span>a <span class=\"_ _b\"> </span>valor <span class=\"_ _a\"></span>razonable <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>cambios <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>cuenta <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _a\"> </span>y ganancias.  <span class=\"_ _21\"> </span>En <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>caso de <span class=\"_ _2\"></span>producirse<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>renegociaci\u00f3n de <span class=\"_ _2\"></span>deudas existentes, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>cons<span class=\"_ _6\"></span>idera <span class=\"_ _2\"></span>que no existen <span class=\"_ _10\"></span>m<span class=\"_ _2\"></span>odi<span class=\"_ _6\"></span>ficaciones <span class=\"_ _10\"></span>sustanciales <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>pasivo <span class=\"_ _10\"></span>financiero <span class=\"_ _f\"></span>cuando <span class=\"_ _10\"></span>el <span class=\"_ _f\"></span>prestamista <span class=\"_ _10\"></span>del<span class=\"_ _117\"> </span>nuevo pr\u00e9s<span class=\"_ _6\"></span>tamo es <span class=\"_ _6\"></span>el mi<span class=\"_ _6\"></span>smo que e<span class=\"_ _6\"></span>l que <span class=\"_ _6\"></span>otorg\u00f3 e<span class=\"_ _6\"></span>l pr\u00e9stamo <span class=\"_ _6\"></span>inicial <span class=\"_ _6\"></span>y el <span class=\"_ _6\"></span>valor ac<span class=\"_ _6\"></span>tual de los flujos<span class=\"_ _6\"></span> de efectivo, in<span class=\"_ _6\"></span>cluyendo las co<span class=\"_ _6\"></span>misiones netas, no d<span class=\"_ _6\"></span>ifiere en <span class=\"_ _6\"></span>m\u00e1s de un<span class=\"_ _6\"></span> 10% <span class=\"_ _b\"> </span>del <span class=\"_ _c\"> </span>valor <span class=\"_ _b\"> </span>actual <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>los <span class=\"_ _b\"> </span>flujos <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>efectivo <span class=\"_ _b\"> </span>pendientes <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>pagar <span class=\"_ _c\"> </span>del <span class=\"_ _b\"> </span>pasivo original calculado ba<span class=\"_ _6\"></span>jo ese mismo m\u00e9tod<span class=\"_ _6\"></span>o. 3.7.6 <span class=\"_ _20\"> </span>Bajas de activos <span class=\"_ _6\"></span>financieros  <span class=\"_ _21\"> </span>Los <span class=\"_ _f\"></span>activos <span class=\"_ _f\"></span>f<span class=\"_ _2\"></span>inancieros <span class=\"_ _10\"></span>se d<span class=\"_ _6\"></span>an <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>baja <span class=\"_ _f\"></span>contable <span class=\"_ _f\"></span>cuando <span class=\"_ _6\"></span>los <span class=\"_ _f\"></span>derechos <span class=\"_ _6\"></span>a <span class=\"_ _f\"></span>recibir <span class=\"_ _f\"></span>flujos de <span class=\"_ _a\"></span>efectivo <span class=\"_ _a\"></span>relacionado<span class=\"_ _6\"></span>s <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>mismos <span class=\"_ _a\"></span>han <span class=\"_ _a\"></span>vencid<span class=\"_ _6\"></span>o <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>han <span class=\"_ _a\"></span>transferido <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el Grupo  ha  traspasado  sustancialmen<span class=\"_ _6\"></span>te  los  ri<span class=\"_ _2\"></span>esgos  y<span class=\"_ _6\"></span>  ventajas  derivados  de  su titularidad. <span class=\"_ _21\"> </span>La <span class=\"_ _a\"></span>baja <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>un <span class=\"_ _a\"></span>activo <span class=\"_ _a\"></span>financiero <span class=\"_ _a\"></span>implica <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>reconocimien<span class=\"_ _6\"></span>to <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>r<span class=\"_ _2\"></span>esultado<span class=\"_ _6\"></span>s <span class=\"_ _a\"></span>por <span class=\"_ _a\"> </span>la diferencia <span class=\"_ _d\"> </span>existente <span class=\"_ _d\"> </span>entre  su <span class=\"_ _d\"> </span>valor <span class=\"_ _13\"> </span>contable <span class=\"_ _d\"> </span>y  la <span class=\"_ _d\"> </span>suma <span class=\"_ _d\"> </span>de  la <span class=\"_ _d\"> </span>contraprestaci\u00f3n<span class=\"_ _117\"> </span>recibida, <span class=\"_ _a\"></span>neta <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>gastos <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>tran<span class=\"_ _6\"></span>sacci\u00f3n, <span class=\"_ _9\"></span>i<span class=\"_ _2\"></span>ncluy\u00e9ndo<span class=\"_ _6\"></span>se <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>activos<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>obtenidos <span class=\"_ _9\"></span>o pasivos asumido<span class=\"_ _6\"></span>s y cualquier p\u00e9rdida y ganan<span class=\"_ _6\"></span>cia en otro resul<span class=\"_ _6\"></span>tado global. El G<span class=\"_ _6\"></span>rupo apli<span class=\"_ _6\"></span>ca e<span class=\"_ _6\"></span>l criter<span class=\"_ _6\"></span>io de <span class=\"_ _f\"></span>precio med<span class=\"_ _6\"></span>io ponderad<span class=\"_ _6\"></span>o p<span class=\"_ _6\"></span>ara va<span class=\"_ _6\"></span>lorar y <span class=\"_ _f\"></span>dar de <span class=\"_ _6\"></span>baja <span class=\"_ _6\"></span>el coste <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>instrumentos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>patrimonio <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>deuda <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>forman <span class=\"_ _11\"></span>parte <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>carteras homog\u00e9neas <span class=\"_ _a\"></span>y <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>tienen <span class=\"_ _a\"></span>los <span class=\"_ _b\"> </span>mismos <span class=\"_ _b\"> </span>derechos,<span class=\"_ _6\"></span> <span class=\"_ _b\"> </span>salvo <span class=\"_ _b\"> </span>que <span class=\"_ _a\"></span>se <span class=\"_ _b\"> </span>pueda <span class=\"_ _b\"> </span>identificar<span class=\"_ _6\"></span> claramente los <span class=\"_ _6\"></span>instrumentos vendidos y e<span class=\"_ _6\"></span>l coste individual<span class=\"_ _6\"></span>izado de los mis<span class=\"_ _6\"></span>mos. 3.7.7     Bajas y m<span class=\"_ _6\"></span>odificaciones d<span class=\"_ _6\"></span>e pasivos financieros<span class=\"_ _117\"> </span>El <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>da <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>baja <span class=\"_ _d\"> </span>un <span class=\"_ _d\"> </span>pasivo <span class=\"_ _c\"> </span>f<span class=\"_ _2\"></span>inanciero<span class=\"_ _6\"></span> <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>una <span class=\"_ _d\"> </span>parte <span class=\"_ _c\"> </span>del <span class=\"_ _d\"> </span>mismo <span class=\"_ _d\"> </span>cuando <span class=\"_ _c\"> </span>ha cumplido <span class=\"_ _18\"> </span>con <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>obligaci\u00f3n <span class=\"_ _18\"> </span>contenida <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>el <span class=\"_ _e\"> </span>pas<span class=\"_ _6\"></span>ivo <span class=\"_ _18\"> </span>o <span class=\"_ _18\"> </span>bi<span class=\"_ _2\"></span>en <span class=\"_ _18\"> </span>est\u00e9 <span class=\"_ _18\"> </span>legalmente<span class=\"_ _6\"></span> dispensado <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>responsabilidad<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>fundamental <span class=\"_ _9\"></span>contenida <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>pa<span class=\"_ _6\"></span>sivo <span class=\"_ _a\"></span>ya <span class=\"_ _a\"></span>sea<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>en virtud de un proce<span class=\"_ _6\"></span>so judicial o por e<span class=\"_ _6\"></span>l acreedor. El <span class=\"_ _a\"></span>intercambio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>i<span class=\"_ _2\"></span>nstrum<span class=\"_ _6\"></span>entos <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>deuda <span class=\"_ _a\"></span>entre <span class=\"_ _a\"></span>el <span class=\"_ _b\"> </span>Grupo <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>la <span class=\"_ _b\"> </span>contraparte <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>las modificaciones <span class=\"_ _19\"> </span>sustanc<span class=\"_ _6\"></span>iales <span class=\"_ _19\"> </span>de <span class=\"_ _23\"> </span>los <span class=\"_ _19\"> </span>pasivos <span class=\"_ _19\"> </span>inicialmente <span class=\"_ _19\"> </span>reconocidos, <span class=\"_ _19\"> </span>se contabilizan <span class=\"_ _4\"> </span>como <span class=\"_ _4\"> </span>una <span class=\"_ _4\"> </span>cancelaci\u00f3n <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>pasivo <span class=\"_ _4\"> </span>financiero <span class=\"_ _4\"> </span>original <span class=\"_ _4\"> </span>y <span class=\"_ _19\"> </span>el reconocimiento <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>un  nue<span class=\"_ _6\"></span>vo  pa<span class=\"_ _6\"></span>sivo <span class=\"_ _d\"> </span>fi<span class=\"_ _2\"></span>nanciero, <span class=\"_ _d\"> </span>siempre <span class=\"_ _d\"> </span>que <span class=\"_ _13\"> </span>los <span class=\"_ _d\"> </span>instrumentos tengan condicion<span class=\"_ _6\"></span>es sustancial<span class=\"_ _6\"></span>mente diferentes.<span class=\"_ _117\"> </span>3.8 <span class=\"_ _14\"> </span>Acciones propias d<span class=\"_ _6\"></span>e la Sociedad d<span class=\"_ _6\"></span>ominante<span class=\"_ _117\"> </span>La <span class=\"_ _2\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>instrumentos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>patrimonio <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>dominante <span class=\"_ _2\"></span>se presenta <span class=\"_ _1c\"> </span>por<span class=\"_ _2\"></span> <span class=\"_ _1c\"> </span>el <span class=\"_ _18\"> </span>coste <span class=\"_ _18\"> </span>de <span class=\"_ _1c\"> </span>adquisi<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _1c\"> </span>de <span class=\"_ _18\"> </span>forma <span class=\"_ _18\"> </span>separada <span class=\"_ _1c\"> </span>como <span class=\"_ _18\"> </span>una <span class=\"_ _18\"> </span>minoraci\u00f3n <span class=\"_ _1c\"> </span>del patrimonio <span class=\"_ _6\"></span>neto <span class=\"_ _6\"></span>en e<span class=\"_ _6\"></span>l ba<span class=\"_ _6\"></span>lance de <span class=\"_ _f\"></span>situaci\u00f3n con<span class=\"_ _6\"></span>solidado, <span class=\"_ _f\"></span>con independenc<span class=\"_ _6\"></span>ia de<span class=\"_ _6\"></span>l motivo <span class=\"_ _6\"></span>que<span class=\"_ _6\"></span> ju<span class=\"ls0\">stific\u00f3 <span class=\"_ _11\"></span>su <span class=\"_ _a\"></span>a<span class=\"_ _6\"></span>dquisici\u00f3n. <span class=\"_ _11\"></span>En <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>tr<span class=\"_ _2\"></span>ansacci<span class=\"_ _6\"></span>ones <span class=\"_ _9\"></span>realizadas <span class=\"_ _11\"></span>con <span class=\"_ _9\"></span>instrumentos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>patrimonio </span>propio no se recono<span class=\"_ _6\"></span>ce ning\u00fan resultado. Los cost<span class=\"_ _6\"></span>es de <span class=\"_ _6\"></span>transacci\u00f3n<span class=\"_ _6\"></span> relacionados<span class=\"_ _6\"></span> con <span class=\"_ _6\"></span>instrumen<span class=\"_ _6\"></span>tos de <span class=\"_ _6\"></span>patrimoni<span class=\"_ _6\"></span>o prop<span class=\"_ _6\"></span>io se <span class=\"_ _6\"></span>registran<span class=\"_ _6\"></span> como una minora<span class=\"_ _6\"></span>ci\u00f3n del patri<span class=\"_ _6\"></span>monio neto, una vez con<span class=\"_ _6\"></span>siderado cualquier ef<span class=\"_ _6\"></span>ecto fiscal. 3.11 <span class=\"_ _19\"> </span>Efectivo y ot<span class=\"_ _6\"></span>ros medios l\u00edqu<span class=\"_ _6\"></span>idos equivalentes   <span class=\"_ _15\"> </span>El efectivo<span class=\"_ _6\"></span> y o<span class=\"_ _6\"></span>tros medio<span class=\"_ _6\"></span>s l\u00edquidos e<span class=\"_ _6\"></span>quivalentes <span class=\"_ _6\"></span>incluyen <span class=\"lsa\">el</span> <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>en caja, <span class=\"_ _6\"></span>los d<span class=\"_ _6\"></span>ep\u00f3sitos a la vista en entidades de <span class=\"_ _2\"></span>cr<span class=\"_ _6\"></span>\u00e9dito y <span class=\"_ _2\"></span>otras invers<span class=\"_ _6\"></span>iones a corto plazo de <span class=\"_ _2\"></span>gran liquide<span class=\"_ _6\"></span>z con un vencimiento original<span class=\"_ _6\"></span> pr\u00f3ximo en el tiempo, generalmente<span class=\"_ _6\"></span> de tres meses o menos, siempre que <span class=\"_ _c\"> </span>fuesen <span class=\"_ _c\"> </span>f\u00e1cilmente <span class=\"_ _c\"> </span>convertibles <span class=\"_ _b\"> </span>en <span class=\"_ _d\"> </span>importes <span class=\"_ _c\"> </span>determinados <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>efectivo <span class=\"_ _c\"> </span>y <span class=\"_ _d\"> </span>que <span class=\"_ _b\"> </span>est\u00e9n sujetas a un riesgo <span class=\"_ _6\"></span>insignificante de <span class=\"_ _6\"></span>cambios de val<span class=\"_ _6\"></span>or. El <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>clasifica <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>flujos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>efectivo <span class=\"_ _11\"></span>correspondientes <span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>los <span class=\"_ _11\"></span>intereses <span class=\"_ _11\"></span>recibidos <span class=\"_ _2\"></span>como actividades <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>inversi\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>pagados <span class=\"_ _11\"></span>como <span class=\"_ _2\"></span>actividades <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>explotaci\u00f3n. <span class=\"_ _2\"></span>Los <span class=\"_ _2\"></span>dividendos<span class=\"_ _117\"> </span>recibidos <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>clasifican <span class=\"_ _d\"> </span>como <span class=\"_ _d\"> </span>actividades <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>inversi\u00f3n <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>pagados <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>Soc<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>edad<span class=\"_ _6\"></span> dominante como ac<span class=\"_ _6\"></span>tividades de fina<span class=\"_ _6\"></span>nciaci\u00f3n.<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "Un <span class=\"_ _11\"></span>activo <span class=\"_ _9\"></span>financiero <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>un <span class=\"_ _11\"></span>pasivo <span class=\"_ _9\"></span>financiero <span class=\"_ _11\"></span>son <span class=\"_ _9\"></span>objeto <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>compensaci\u00f3n <span class=\"_ _2\"></span>s\u00f3lo <span class=\"_ _9\"></span>cuando <span class=\"_ _11\"></span>el Grupo <span class=\"_ _6\"></span>tiene <span class=\"_ _6\"></span>el der<span class=\"_ _6\"></span>echo <span class=\"_ _6\"></span>exigible <span class=\"_ _f\"></span>l<span class=\"_ _2\"></span>egalme<span class=\"_ _6\"></span>nte de <span class=\"_ _f\"></span>compensar <span class=\"_ _6\"></span>los i<span class=\"_ _6\"></span>mportes <span class=\"_ _6\"></span>reconocidos<span class=\"_ _6\"></span> y <span class=\"_ _f\"></span>t<span class=\"_ _2\"></span>iene la <span class=\"_ _d\"> </span>intenci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>liquidar <span class=\"_ _c\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _c\"> </span>cantidad <span class=\"_ _13\"> </span>neta <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>realizar <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>activo <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>cancelar <span class=\"_ _c\"> </span>el <span class=\"_ _d\"> </span>p<span class=\"_ _11\"></span>asivo simult\u00e1neamen<span class=\"_ _6\"></span>te.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "3.7.1 <span class=\"_ _1d\"> </span>Activos financieros a v<span class=\"_ _6\"></span>alor razonable con<span class=\"_ _6\"></span> cambios en r<span class=\"_ _6\"></span>esultados  <span class=\"_ _21\"> </span>Se incluyen <span class=\"_ _6\"></span>en este <span class=\"_ _6\"></span>apartado <span class=\"_ _6\"></span>los activos f<span class=\"_ _6\"></span>inancieros m<span class=\"_ _6\"></span>antenidos p<span class=\"_ _6\"></span>ara negocia<span class=\"_ _6\"></span>r. Un activo financ<span class=\"_ _6\"></span>iero se clasifica co<span class=\"_ _6\"></span>mo mantenido para n<span class=\"_ _6\"></span>egociar si: \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">Se <span class=\"_ _c\"> </span>adquiere <span class=\"_ _c\"> </span>o <span class=\"_ _b\"> </span>incurre <span class=\"_ _c\"> </span>principal<span class=\"_ _6\"></span>mente <span class=\"_ _c\"> </span>con <span class=\"_ _b\"> </span>el <span class=\"_ _c\"> </span>objeto <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>venderlo <span class=\"_ _c\"> </span>o <span class=\"_ _c\"> </span>volver <span class=\"_ _b\"> </span>a </span></span>comprarlo en un <span class=\"_ _6\"></span>futuro inmedia<span class=\"_ _6\"></span>to. \u2022<span class=\"_ _117\"> </span>En <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>reconocimiento <span class=\"_ _10\"></span>inicial, <span class=\"_ _f\"></span>es <span class=\"_ _f\"></span>parte <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>cartera <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>instrumentos <span class=\"_ _10\"></span>financieros identificados, <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>se <span class=\"_ _9\"></span>gestionan <span class=\"_ _11\"></span>conjuntamente <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>para <span class=\"_ _11\"></span>la <span class=\"_ _9\"></span>cual <span class=\"_ _9\"></span>existe <span class=\"_ _11\"></span>evidencia<span class=\"_ _6\"></span> de un patr\u00f3n recient<span class=\"_ _6\"></span>e de obtenci\u00f3n de b<span class=\"_ _6\"></span>eneficios a cor<span class=\"_ _6\"></span>to plazo o, \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">Se <span class=\"_ _9\"></span>tr<span class=\"_ _2\"></span>ata <span class=\"_ _11\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _11\"></span>derivado, <span class=\"_ _9\"></span>excepto <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>derivado <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>haya <span class=\"_ _9\"></span>si<span class=\"_ _2\"></span>do <span class=\"_ _9\"></span>designado <span class=\"_ _9\"></span>como<span class=\"_ _6\"></span> </span></span>instrumento <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>cobertura <span class=\"_ _f\"></span>y <span class=\"_ _10\"></span>cum<span class=\"_ _2\"></span>pla <span class=\"_ _10\"></span>las <span class=\"_ _f\"></span>condiciones <span class=\"_ _10\"></span>para <span class=\"_ _f\"></span>ser <span class=\"_ _f\"></span>eficaz <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>derivado que sea un contra<span class=\"_ _6\"></span>to de garant\u00eda finan<span class=\"_ _6\"></span>ciera. Se  reconocen <span class=\"_ _13\"> </span>inicial  y  po<span class=\"_ _6\"></span>steriormente  por  e<span class=\"_ _6\"></span>l  valor  razon<span class=\"_ _6\"></span>able.  Los  coste<span class=\"_ _6\"></span>s  de transacci\u00f3n directamente <span class=\"_ _2\"></span>atribuib<span class=\"_ _6\"></span>les <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>de l<span class=\"_ _2\"></span>os m<span class=\"_ _2\"></span>ismos se <span class=\"_ _2\"></span>reconocen como <span class=\"_ _11\"></span>un <span class=\"_ _2\"></span>gasto <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>cuenta <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>ganancias <span class=\"_ _2\"></span>consolidada. <span class=\"_ _2\"></span>Las <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>y ganancias realizadas <span class=\"_ _2\"></span>y no <span class=\"_ _2\"></span>realizadas que <span class=\"_ _2\"></span>surgen de <span class=\"_ _2\"></span>cambios en <span class=\"_ _2\"></span>el valor <span class=\"_ _2\"></span>razonable<span class=\"_ _117\"> </span>se <span class=\"_ _6\"></span>incluyen <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>cuenta <span class=\"_ _f\"></span>de p\u00e9rd<span class=\"_ _6\"></span>idas y<span class=\"_ _6\"></span> gana<span class=\"_ _6\"></span>ncias <span class=\"_ _6\"></span>consolidada <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>ejercicio e<span class=\"_ _6\"></span>n qu<span class=\"_ _f\"></span>e surgen.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "3.7.1 <span class=\"_ _1d\"> </span>Activos financieros a v<span class=\"_ _6\"></span>alor razonable con<span class=\"_ _6\"></span> cambios en r<span class=\"_ _6\"></span>esultados  <span class=\"_ _21\"> </span>Se incluyen <span class=\"_ _6\"></span>en este <span class=\"_ _6\"></span>apartado <span class=\"_ _6\"></span>los activos f<span class=\"_ _6\"></span>inancieros m<span class=\"_ _6\"></span>antenidos p<span class=\"_ _6\"></span>ara negocia<span class=\"_ _6\"></span>r. Un activo financ<span class=\"_ _6\"></span>iero se clasifica co<span class=\"_ _6\"></span>mo mantenido para n<span class=\"_ _6\"></span>egociar si: \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">Se <span class=\"_ _c\"> </span>adquiere <span class=\"_ _c\"> </span>o <span class=\"_ _b\"> </span>incurre <span class=\"_ _c\"> </span>principal<span class=\"_ _6\"></span>mente <span class=\"_ _c\"> </span>con <span class=\"_ _b\"> </span>el <span class=\"_ _c\"> </span>objeto <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>venderlo <span class=\"_ _c\"> </span>o <span class=\"_ _c\"> </span>volver <span class=\"_ _b\"> </span>a </span></span>comprarlo en un <span class=\"_ _6\"></span>futuro inmedia<span class=\"_ _6\"></span>to. \u2022<span class=\"_ _117\"> </span>En <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>reconocimiento <span class=\"_ _10\"></span>inicial, <span class=\"_ _f\"></span>es <span class=\"_ _f\"></span>parte <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>cartera <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>instrumentos <span class=\"_ _10\"></span>financieros identificados, <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>se <span class=\"_ _9\"></span>gestionan <span class=\"_ _11\"></span>conjuntamente <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>para <span class=\"_ _11\"></span>la <span class=\"_ _9\"></span>cual <span class=\"_ _9\"></span>existe <span class=\"_ _11\"></span>evidencia<span class=\"_ _6\"></span> de un patr\u00f3n recient<span class=\"_ _6\"></span>e de obtenci\u00f3n de b<span class=\"_ _6\"></span>eneficios a cor<span class=\"_ _6\"></span>to plazo o, \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">Se <span class=\"_ _9\"></span>tr<span class=\"_ _2\"></span>ata <span class=\"_ _11\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _11\"></span>derivado, <span class=\"_ _9\"></span>excepto <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>derivado <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>haya <span class=\"_ _9\"></span>si<span class=\"_ _2\"></span>do <span class=\"_ _9\"></span>designado <span class=\"_ _9\"></span>como<span class=\"_ _6\"></span> </span></span>instrumento <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>cobertura <span class=\"_ _f\"></span>y <span class=\"_ _10\"></span>cum<span class=\"_ _2\"></span>pla <span class=\"_ _10\"></span>las <span class=\"_ _f\"></span>condiciones <span class=\"_ _10\"></span>para <span class=\"_ _f\"></span>ser <span class=\"_ _f\"></span>eficaz <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>derivado que sea un contra<span class=\"_ _6\"></span>to de garant\u00eda finan<span class=\"_ _6\"></span>ciera. Se  reconocen <span class=\"_ _13\"> </span>inicial  y  po<span class=\"_ _6\"></span>steriormente  por  e<span class=\"_ _6\"></span>l  valor  razon<span class=\"_ _6\"></span>able.  Los  coste<span class=\"_ _6\"></span>s  de transacci\u00f3n directamente <span class=\"_ _2\"></span>atribuib<span class=\"_ _6\"></span>les <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>de l<span class=\"_ _2\"></span>os m<span class=\"_ _2\"></span>ismos se <span class=\"_ _2\"></span>reconocen como <span class=\"_ _11\"></span>un <span class=\"_ _2\"></span>gasto <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>cuenta <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>ganancias <span class=\"_ _2\"></span>consolidada. <span class=\"_ _2\"></span>Las <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>y ganancias realizadas <span class=\"_ _2\"></span>y no <span class=\"_ _2\"></span>realizadas que <span class=\"_ _2\"></span>surgen de <span class=\"_ _2\"></span>cambios en <span class=\"_ _2\"></span>el valor <span class=\"_ _2\"></span>razonable<span class=\"_ _117\"> </span>se <span class=\"_ _6\"></span>incluyen <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>cuenta <span class=\"_ _f\"></span>de p\u00e9rd<span class=\"_ _6\"></span>idas y<span class=\"_ _6\"></span> gana<span class=\"_ _6\"></span>ncias <span class=\"_ _6\"></span>consolidada <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>ejercicio e<span class=\"_ _6\"></span>n qu<span class=\"_ _f\"></span>e surgen",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "Se <span class=\"_ _9\"></span>tr<span class=\"_ _2\"></span>ata <span class=\"_ _11\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _11\"></span>derivado, <span class=\"_ _9\"></span>excepto <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>derivado <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>haya <span class=\"_ _9\"></span>si<span class=\"_ _2\"></span>do <span class=\"_ _9\"></span>designado <span class=\"_ _9\"></span>como<span class=\"_ _6\"></span> instrumento <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>cobertura <span class=\"_ _f\"></span>y <span class=\"_ _10\"></span>cum<span class=\"_ _2\"></span>pla <span class=\"_ _10\"></span>las <span class=\"_ _f\"></span>condiciones <span class=\"_ _10\"></span>para <span class=\"_ _f\"></span>ser <span class=\"_ _f\"></span>eficaz <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>derivado que sea un contra<span class=\"_ _6\"></span>to de garant\u00eda finan<span class=\"_ _6\"></span>ciera. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-376": {
   "value": "Se <span class=\"_ _9\"></span>tr<span class=\"_ _2\"></span>ata <span class=\"_ _11\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _11\"></span>derivado, <span class=\"_ _9\"></span>excepto <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>derivado <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>haya <span class=\"_ _9\"></span>si<span class=\"_ _2\"></span>do <span class=\"_ _9\"></span>designado <span class=\"_ _9\"></span>como<span class=\"_ _6\"></span> instrumento <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>cobertura <span class=\"_ _f\"></span>y <span class=\"_ _10\"></span>cum<span class=\"_ _2\"></span>pla <span class=\"_ _10\"></span>las <span class=\"_ _f\"></span>condiciones <span class=\"_ _10\"></span>para <span class=\"_ _f\"></span>ser <span class=\"_ _f\"></span>eficaz <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>derivado que sea un contra<span class=\"_ _6\"></span>to de garant\u00eda finan<span class=\"_ _6\"></span>ciera. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "3.7.2 <span class=\"_ _20\"> </span>Pr\u00e9stamos y cuen<span class=\"_ _6\"></span>tas a cobrar  <span class=\"_ _21\"> </span>Los pr\u00e9stamos y cu<span class=\"_ _6\"></span>entas a cobrar son ac<span class=\"_ _6\"></span>tivos financieros no de<span class=\"_ _6\"></span>rivados con cobro<span class=\"_ _6\"></span>s fijos <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>determinables <span class=\"_ _11\"></span>que <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>cotizan <span class=\"_ _11\"></span>en <span class=\"_ _a\"></span>un <span class=\"_ _11\"></span>mercado <span class=\"_ _9\"></span>activo <span class=\"_ _9\"></span>distintos <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>aquellos clasificados en o<span class=\"_ _6\"></span>tras categor\u00eda<span class=\"_ _6\"></span>s de activos financie<span class=\"_ _6\"></span>ros.  <span class=\"_ _21\"> </span>Se  r<span class=\"_ _2\"></span>econocen  inicialmente<span class=\"_ _6\"></span> <span class=\"_ _1c\"> </span>por <span class=\"_ _1c\"> </span>su  valor <span class=\"_ _1c\"> </span>razonable,  incluyendo <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>costes  de transacci\u00f3n incur<span class=\"_ _6\"></span>ridos y se valoran posteri<span class=\"_ _6\"></span>ormente al coste amo<span class=\"_ _6\"></span>rtizado, utilizando<span class=\"_ _6\"></span> el m\u00e9todo del <span class=\"_ _6\"></span>tipo de inter\u00e9s efectivo",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "3.7.3 <span class=\"_ _20\"> </span>Deterioro de val<span class=\"_ _6\"></span>or e incobrabilidad de <span class=\"_ _6\"></span>activos financi<span class=\"_ _6\"></span>eros<span class=\"_ _117\"> </span> Los <span class=\"_ _b\"> </span>deudores <span class=\"_ _b\"> </span>comerciales <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>otras <span class=\"_ _b\"> </span>cuentas <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>cobrar <span class=\"_ _b\"> </span>est\u00e1n <span class=\"_ _b\"> </span>sujetos <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>modelo <span class=\"_ _b\"> </span>de p\u00e9rdidas <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>cr\u00e9dito <span class=\"_ _11\"></span>esperadas. <span class=\"_ _2\"></span>Sin <span class=\"_ _11\"></span>embargo, <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>deterioro <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>valor <span class=\"_ _11\"></span>identificado <span class=\"_ _2\"></span>es inmaterial.<span class=\"_ _117\"> </span>El ep\u00edgrafe de <span class=\"ff6\">\u201c</span>ef<span class=\"_ _6\"></span>ectivo y otros medio<span class=\"_ _6\"></span>s l\u00edquidos equivalen<span class=\"_ _6\"></span>tes<span class=\"ff6\">\u201d</span> tambi\u00e9n est\u00e1 suje<span class=\"_ _6\"></span>to a <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>requerimientos <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>deterioro <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>valor <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _d\"> </span>NIIF <span class=\"_ _c\"> </span>9,  si <span class=\"_ _d\"> </span>bien <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>deterioro<span class=\"_ _6\"></span> identificado es <span class=\"_ _6\"></span>igualmente inmateria<span class=\"_ _6\"></span>l.<span class=\"_ _117\"> </span>Para l<span class=\"_ _6\"></span>a deter<span class=\"_ _6\"></span>minaci\u00f3n de <span class=\"_ _f\"></span>la p\u00e9rdida <span class=\"_ _6\"></span>de c<span class=\"_ _6\"></span>r\u00e9dito e<span class=\"_ _6\"></span>sperada <span class=\"_ _f\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>Grupo ap<span class=\"_ _6\"></span>lica e<span class=\"_ _6\"></span>l enfo<span class=\"_ _6\"></span>que simplificado de la NI<span class=\"_ _6\"></span>IF 9. Para <span class=\"_ _1c\"> </span>valorar  las <span class=\"_ _1c\"> </span>p\u00e9rdidas  crediticias <span class=\"_ _1c\"> </span>esperadas,  se  han <span class=\"_ _1c\"> </span>agrupado <span class=\"_ _1c\"> </span>las  cuentas comerciales a cobrar en bas<span class=\"_ _6\"></span>e a las <span class=\"_ _2\"></span>caract<span class=\"_ _6\"></span>er\u00edsticas del riesgo de cr\u00e9dito compar<span class=\"_ _6\"></span>tido y los d\u00edas vencid<span class=\"_ _6\"></span>os.  Las <span class=\"_ _a\"></span>tasas <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>esperadas <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>basan <span class=\"_ _b\"> </span>en <span class=\"_ _a\"></span>los <span class=\"_ _b\"> </span>perfi<span class=\"_ _6\"></span>les <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>pago <span class=\"_ _a\"> </span>de <span class=\"_ _b\"> </span>las <span class=\"_ _a\"></span>ventas durante  un <span class=\"_ _1c\"> </span>per\u00edodo  de  36 <span class=\"_ _1c\"> </span>meses  antes <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>31  de  diciembre <span class=\"_ _1c\"> </span>de  2025,  y <span class=\"_ _1c\"> </span>las correspondientes <span class=\"_ _17\"> </span>p\u00e9rdidas <span class=\"_ _17\"> </span>crediticias <span class=\"_ _17\"> </span>hist\u00f3ricas <span class=\"_ _17\"> </span>experimentadas <span class=\"_ _17\"> </span>durante <span class=\"_ _e\"> </span>es<span class=\"_ _2\"></span>te<span class=\"_ _6\"></span> per\u00edodo. <span class=\"_ _a\"></span>Las <span class=\"_ _9\"></span>tasas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _9\"></span>hist\u00f3ricas <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>ajustan <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>reflej<span class=\"_ _6\"></span>ar <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>infor<span class=\"_ _6\"></span>maci\u00f3n<span class=\"_ _6\"></span> actual <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>prospectiva <span class=\"_ _e\"> </span>sobre <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>factores <span class=\"_ _18\"> </span>m<span class=\"_ _2\"></span>acroecon<span class=\"_ _6\"></span>\u00f3micos <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>afectan <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>la capacidad de los cl<span class=\"_ _6\"></span>ientes para liquida<span class=\"_ _6\"></span>r las cuentas a cob<span class=\"_ _6\"></span>rar<span class=\"_ _117\"> </span>.<span class=\"_ _117\"> </span>Adicionalment<span class=\"_ _6\"></span>e, <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _2\"></span>deteriora <span class=\"_ _11\"></span>aquellas <span class=\"_ _2\"></span>cuentas <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>cobrar <span class=\"_ _11\"></span>donde <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>eval\u00faa <span class=\"_ _2\"></span>la existencia <span class=\"_ _a\"></span>de <span class=\"_ _a\"> </span>riesgos <span class=\"_ _b\"> </span>espec\u00edficos<span class=\"_ _6\"></span> <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>incobrabilidad, <span class=\"_ _a\"></span>al <span class=\"_ _a\"> </span>i<span class=\"_ _2\"></span>gual <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>el <span class=\"_ _a\"></span>ejercicio anterior, <span class=\"_ _2\"></span>para <span class=\"_ _11\"></span>determinar <span class=\"_ _2\"></span>si <span class=\"_ _11\"></span>hay <span class=\"_ _11\"></span>evidencias <span class=\"_ _2\"></span>objetivas <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>se <span class=\"_ _2\"></span>haya <span class=\"_ _11\"></span>incurrido <span class=\"_ _2\"></span>en deterioro <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>valor. <span class=\"_ _a\"></span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>considera <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>existe <span class=\"_ _b\"> </span>de<span class=\"_ _6\"></span>terioro <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>valor <span class=\"_ _a\"></span>cuando <span class=\"_ _a\"></span>el deudor  ti<span class=\"_ _2\"></span>ene  dificultades  financieras  significativas  o <span class=\"_ _1c\"> </span>cuando <span class=\"_ _1c\"> </span>se <span class=\"_ _1c\"> </span>produzca  un impago o retraso de<span class=\"_ _6\"></span> pagos de m\u00e1s de<span class=\"_ _6\"></span> 12 meses. Las <span class=\"_ _f\"></span>cuentas <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>cobrar <span class=\"_ _f\"></span>para <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>reconoci\u00f3 <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>provisi\u00f3n <span class=\"_ _f\"></span>por <span class=\"_ _10\"></span>deterioro <span class=\"_ _6\"></span>del <span class=\"_ _10\"></span>valor se <span class=\"_ _2\"></span>eliminan <span class=\"_ _2\"></span>contra la <span class=\"_ _2\"></span>provisi\u00f3n <span class=\"_ _2\"></span>cuando <span class=\"_ _2\"></span>no haya <span class=\"_ _2\"></span>ninguna <span class=\"_ _2\"></span>expectativa <span class=\"_ _2\"></span>de recuperar efectivo adiciona<span class=\"_ _6\"></span>l. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "Los <span class=\"_ _b\"> </span>deudores <span class=\"_ _b\"> </span>comerciales <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>otras <span class=\"_ _b\"> </span>cuentas <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>cobrar <span class=\"_ _b\"> </span>est\u00e1n <span class=\"_ _b\"> </span>sujetos <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>modelo <span class=\"_ _b\"> </span>de p\u00e9rdidas <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>cr\u00e9dito <span class=\"_ _11\"></span>esperadas. <span class=\"_ _2\"></span>Sin <span class=\"_ _11\"></span>embargo, <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>deterioro <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>valor <span class=\"_ _11\"></span>identificado <span class=\"_ _2\"></span>es inmaterial.<span class=\"_ _117\"> </span>El ep\u00edgrafe de <span class=\"ff6\">\u201c</span>ef<span class=\"_ _6\"></span>ectivo y otros medio<span class=\"_ _6\"></span>s l\u00edquidos equivalen<span class=\"_ _6\"></span>tes<span class=\"ff6\">\u201d</span> tambi\u00e9n est\u00e1 suje<span class=\"_ _6\"></span>to a <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>requerimientos <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>deterioro <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>valor <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _d\"> </span>NIIF <span class=\"_ _c\"> </span>9,  si <span class=\"_ _d\"> </span>bien <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>deterioro<span class=\"_ _6\"></span> identificado es <span class=\"_ _6\"></span>igualmente inmateria<span class=\"_ _6\"></span>l.<span class=\"_ _117\"> </span>Para l<span class=\"_ _6\"></span>a deter<span class=\"_ _6\"></span>minaci\u00f3n de <span class=\"_ _f\"></span>la p\u00e9rdida <span class=\"_ _6\"></span>de c<span class=\"_ _6\"></span>r\u00e9dito e<span class=\"_ _6\"></span>sperada <span class=\"_ _f\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>Grupo ap<span class=\"_ _6\"></span>lica e<span class=\"_ _6\"></span>l enfo<span class=\"_ _6\"></span>que simplificado de la NI<span class=\"_ _6\"></span>IF 9. Para <span class=\"_ _1c\"> </span>valorar  las <span class=\"_ _1c\"> </span>p\u00e9rdidas  crediticias <span class=\"_ _1c\"> </span>esperadas,  se  han <span class=\"_ _1c\"> </span>agrupado <span class=\"_ _1c\"> </span>las  cuentas comerciales a cobrar en bas<span class=\"_ _6\"></span>e a las <span class=\"_ _2\"></span>caract<span class=\"_ _6\"></span>er\u00edsticas del riesgo de cr\u00e9dito compar<span class=\"_ _6\"></span>tido y los d\u00edas vencid<span class=\"_ _6\"></span>os.  Las <span class=\"_ _a\"></span>tasas <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>esperadas <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>basan <span class=\"_ _b\"> </span>en <span class=\"_ _a\"></span>los <span class=\"_ _b\"> </span>perfi<span class=\"_ _6\"></span>les <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>pago <span class=\"_ _a\"> </span>de <span class=\"_ _b\"> </span>las <span class=\"_ _a\"></span>ventas durante  un <span class=\"_ _1c\"> </span>per\u00edodo  de  36 <span class=\"_ _1c\"> </span>meses  antes <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>31  de  diciembre <span class=\"_ _1c\"> </span>de  2025,  y <span class=\"_ _1c\"> </span>las correspondientes <span class=\"_ _17\"> </span>p\u00e9rdidas <span class=\"_ _17\"> </span>crediticias <span class=\"_ _17\"> </span>hist\u00f3ricas <span class=\"_ _17\"> </span>experimentadas <span class=\"_ _17\"> </span>durante <span class=\"_ _e\"> </span>es<span class=\"_ _2\"></span>te<span class=\"_ _6\"></span> per\u00edodo. <span class=\"_ _a\"></span>Las <span class=\"_ _9\"></span>tasas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _9\"></span>hist\u00f3ricas <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>ajustan <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>reflej<span class=\"_ _6\"></span>ar <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>infor<span class=\"_ _6\"></span>maci\u00f3n<span class=\"_ _6\"></span> actual <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>prospectiva <span class=\"_ _e\"> </span>sobre <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>factores <span class=\"_ _18\"> </span>m<span class=\"_ _2\"></span>acroecon<span class=\"_ _6\"></span>\u00f3micos <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>afectan <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>la capacidad de los cl<span class=\"_ _6\"></span>ientes para liquida<span class=\"_ _6\"></span>r las cuentas a cob<span class=\"_ _6\"></span>rar<span class=\"_ _117\"> </span>.<span class=\"_ _117\"> </span>Adicionalment<span class=\"_ _6\"></span>e, <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _2\"></span>deteriora <span class=\"_ _11\"></span>aquellas <span class=\"_ _2\"></span>cuentas <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>cobrar <span class=\"_ _11\"></span>donde <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>eval\u00faa <span class=\"_ _2\"></span>la existencia <span class=\"_ _a\"></span>de <span class=\"_ _a\"> </span>riesgos <span class=\"_ _b\"> </span>espec\u00edficos<span class=\"_ _6\"></span> <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>incobrabilidad, <span class=\"_ _a\"></span>al <span class=\"_ _a\"> </span>i<span class=\"_ _2\"></span>gual <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>el <span class=\"_ _a\"></span>ejercicio anterior, <span class=\"_ _2\"></span>para <span class=\"_ _11\"></span>determinar <span class=\"_ _2\"></span>si <span class=\"_ _11\"></span>hay <span class=\"_ _11\"></span>evidencias <span class=\"_ _2\"></span>objetivas <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>se <span class=\"_ _2\"></span>haya <span class=\"_ _11\"></span>incurrido <span class=\"_ _2\"></span>en deterioro <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>valor. <span class=\"_ _a\"></span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>considera <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>existe <span class=\"_ _b\"> </span>de<span class=\"_ _6\"></span>terioro <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>valor <span class=\"_ _a\"></span>cuando <span class=\"_ _a\"></span>el deudor  ti<span class=\"_ _2\"></span>ene  dificultades  financieras  significativas  o <span class=\"_ _1c\"> </span>cuando <span class=\"_ _1c\"> </span>se <span class=\"_ _1c\"> </span>produzca  un impago o retraso de<span class=\"_ _6\"></span> pagos de m\u00e1s de<span class=\"_ _6\"></span> 12 meses. Las <span class=\"_ _f\"></span>cuentas <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>cobrar <span class=\"_ _f\"></span>para <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>reconoci\u00f3 <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>provisi\u00f3n <span class=\"_ _f\"></span>por <span class=\"_ _10\"></span>deterioro <span class=\"_ _6\"></span>del <span class=\"_ _10\"></span>valor se <span class=\"_ _2\"></span>eliminan <span class=\"_ _2\"></span>contra la <span class=\"_ _2\"></span>provisi\u00f3n <span class=\"_ _2\"></span>cuando <span class=\"_ _2\"></span>no haya <span class=\"_ _2\"></span>ninguna <span class=\"_ _2\"></span>expectativa <span class=\"_ _2\"></span>de recuperar efectivo adiciona<span class=\"_ _6\"></span>l. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "3.7.4 <span class=\"_ _20\"> </span>Pasivos financiero<span class=\"_ _6\"></span>s  <span class=\"_ _21\"> </span>Los <span class=\"_ _d\"> </span>pasivos <span class=\"_ _d\"> </span>financieros, <span class=\"_ _c\"> </span>incluyendo <span class=\"_ _d\"> </span>acreedores <span class=\"_ _d\"> </span>comerciales <span class=\"_ _c\"> </span>y <span class=\"_ _13\"> </span>otras <span class=\"_ _d\"> </span>cuentas <span class=\"_ _d\"> </span>a pagar, <span class=\"_ _d\"> </span>que  no <span class=\"_ _c\"> </span>se  c<span class=\"_ _6\"></span>lasifican <span class=\"_ _d\"> </span>al <span class=\"_ _d\"> </span>valor <span class=\"_ _d\"> </span>razonable <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>cam<span class=\"_ _2\"></span>bios <span class=\"_ _c\"> </span>en  resu<span class=\"_ _6\"></span>ltados, <span class=\"_ _d\"> </span>se reconocen <span class=\"_ _9\"></span>inicialmente <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>su <span class=\"_ _9\"></span>valor <span class=\"_ _a\"></span>razon<span class=\"_ _6\"></span>able <span class=\"_ _9\"></span>m<span class=\"_ _2\"></span>enos,<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>su <span class=\"_ _a\"></span>caso, <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>costes <span class=\"_ _9\"></span>de transacci\u00f3n <span class=\"_ _a\"></span>que <span class=\"_ _c\"> </span>son <span class=\"_ _b\"> </span>directamente <span class=\"_ _b\"> </span>atribuibles <span class=\"_ _a\"></span>a <span class=\"_ _c\"> </span>la <span class=\"_ _b\"> </span>emisi\u00f3n <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>mismos. <span class=\"_ _b\"> </span>Con posterioridad <span class=\"_ _f\"></span>al <span class=\"_ _6\"></span>reconocimi<span class=\"_ _6\"></span>ento <span class=\"_ _6\"></span>inicial, <span class=\"_ _f\"></span>los <span class=\"_ _6\"></span>pasivos <span class=\"_ _f\"></span>clasificados <span class=\"_ _f\"></span>bajo <span class=\"_ _f\"></span>esta <span class=\"_ _6\"></span>categor\u00eda se valoran a cos<span class=\"_ _6\"></span>te amortizado utilizan<span class=\"_ _6\"></span>do el m\u00e9todo del<span class=\"_ _6\"></span> tipo de inter\u00e9s efec<span class=\"_ _6\"></span>tivo.<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-377": {
   "value": "3.7.4 <span class=\"_ _20\"> </span>Pasivos financiero<span class=\"_ _6\"></span>s  <span class=\"_ _21\"> </span>Los <span class=\"_ _d\"> </span>pasivos <span class=\"_ _d\"> </span>financieros, <span class=\"_ _c\"> </span>incluyendo <span class=\"_ _d\"> </span>acreedores <span class=\"_ _d\"> </span>comerciales <span class=\"_ _c\"> </span>y <span class=\"_ _13\"> </span>otras <span class=\"_ _d\"> </span>cuentas <span class=\"_ _d\"> </span>a pagar, <span class=\"_ _d\"> </span>que  no <span class=\"_ _c\"> </span>se  c<span class=\"_ _6\"></span>lasifican <span class=\"_ _d\"> </span>al <span class=\"_ _d\"> </span>valor <span class=\"_ _d\"> </span>razonable <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>cam<span class=\"_ _2\"></span>bios <span class=\"_ _c\"> </span>en  resu<span class=\"_ _6\"></span>ltados, <span class=\"_ _d\"> </span>se reconocen <span class=\"_ _9\"></span>inicialmente <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>su <span class=\"_ _9\"></span>valor <span class=\"_ _a\"></span>razon<span class=\"_ _6\"></span>able <span class=\"_ _9\"></span>m<span class=\"_ _2\"></span>enos,<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>su <span class=\"_ _a\"></span>caso, <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>costes <span class=\"_ _9\"></span>de transacci\u00f3n <span class=\"_ _a\"></span>que <span class=\"_ _c\"> </span>son <span class=\"_ _b\"> </span>directamente <span class=\"_ _b\"> </span>atribuibles <span class=\"_ _a\"></span>a <span class=\"_ _c\"> </span>la <span class=\"_ _b\"> </span>emisi\u00f3n <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>mismos. <span class=\"_ _b\"> </span>Con posterioridad <span class=\"_ _f\"></span>al <span class=\"_ _6\"></span>reconocimi<span class=\"_ _6\"></span>ento <span class=\"_ _6\"></span>inicial, <span class=\"_ _f\"></span>los <span class=\"_ _6\"></span>pasivos <span class=\"_ _f\"></span>clasificados <span class=\"_ _f\"></span>bajo <span class=\"_ _f\"></span>esta <span class=\"_ _6\"></span>categor\u00eda se valoran a cos<span class=\"_ _6\"></span>te amortizado utilizan<span class=\"_ _6\"></span>do el m\u00e9todo del<span class=\"_ _6\"></span> tipo de inter\u00e9s efec<span class=\"_ _6\"></span>tivo.<span class=\"_ _117\"> </span>3.7.7     Bajas y m<span class=\"_ _6\"></span>odificaciones d<span class=\"_ _6\"></span>e pasivos financieros<span class=\"_ _117\"> </span> El <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>da <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>baja <span class=\"_ _d\"> </span>un <span class=\"_ _d\"> </span>pasivo <span class=\"_ _c\"> </span>f<span class=\"_ _2\"></span>inanciero<span class=\"_ _6\"></span> <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>una <span class=\"_ _d\"> </span>parte <span class=\"_ _c\"> </span>del <span class=\"_ _d\"> </span>mismo <span class=\"_ _d\"> </span>cuando <span class=\"_ _c\"> </span>ha cumplido <span class=\"_ _18\"> </span>con <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>obligaci\u00f3n <span class=\"_ _18\"> </span>contenida <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>el <span class=\"_ _e\"> </span>pas<span class=\"_ _6\"></span>ivo <span class=\"_ _18\"> </span>o <span class=\"_ _18\"> </span>bi<span class=\"_ _2\"></span>en <span class=\"_ _18\"> </span>est\u00e9 <span class=\"_ _18\"> </span>legalmente<span class=\"_ _6\"></span> dispensado <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>responsabilidad<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>fundamental <span class=\"_ _9\"></span>contenida <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>pa<span class=\"_ _6\"></span>sivo <span class=\"_ _a\"></span>ya <span class=\"_ _a\"></span>sea<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>en virtud de un proce<span class=\"_ _6\"></span>so judicial o por e<span class=\"_ _6\"></span>l acreedor. El <span class=\"_ _a\"></span>intercambio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>i<span class=\"_ _2\"></span>nstrum<span class=\"_ _6\"></span>entos <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>deuda <span class=\"_ _a\"></span>entre <span class=\"_ _a\"></span>el <span class=\"_ _b\"> </span>Grupo <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>la <span class=\"_ _b\"> </span>contraparte <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>las modificaciones <span class=\"_ _19\"> </span>sustanc<span class=\"_ _6\"></span>iales <span class=\"_ _19\"> </span>de <span class=\"_ _23\"> </span>los <span class=\"_ _19\"> </span>pasivos <span class=\"_ _19\"> </span>inicialmente <span class=\"_ _19\"> </span>reconocidos, <span class=\"_ _19\"> </span>se contabilizan <span class=\"_ _4\"> </span>como <span class=\"_ _4\"> </span>una <span class=\"_ _4\"> </span>cancelaci\u00f3n <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>pasivo <span class=\"_ _4\"> </span>financiero <span class=\"_ _4\"> </span>original <span class=\"_ _4\"> </span>y <span class=\"_ _19\"> </span>el reconocimiento <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>un  nue<span class=\"_ _6\"></span>vo  pa<span class=\"_ _6\"></span>sivo <span class=\"_ _d\"> </span>fi<span class=\"_ _2\"></span>nanciero, <span class=\"_ _d\"> </span>siempre <span class=\"_ _d\"> </span>que <span class=\"_ _13\"> </span>los <span class=\"_ _d\"> </span>instrumentos tengan condicion<span class=\"_ _6\"></span>es sustancial<span class=\"_ _6\"></span>mente diferentes.<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "Bajas de activos <span class=\"_ _6\"></span>financieros  <span class=\"_ _21\"> </span>Los <span class=\"_ _f\"></span>activos <span class=\"_ _f\"></span>f<span class=\"_ _2\"></span>inancieros <span class=\"_ _10\"></span>se d<span class=\"_ _6\"></span>an <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>baja <span class=\"_ _f\"></span>contable <span class=\"_ _f\"></span>cuando <span class=\"_ _6\"></span>los <span class=\"_ _f\"></span>derechos <span class=\"_ _6\"></span>a <span class=\"_ _f\"></span>recibir <span class=\"_ _f\"></span>flujos de <span class=\"_ _a\"></span>efectivo <span class=\"_ _a\"></span>relacionado<span class=\"_ _6\"></span>s <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>mismos <span class=\"_ _a\"></span>han <span class=\"_ _a\"></span>vencid<span class=\"_ _6\"></span>o <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>han <span class=\"_ _a\"></span>transferido <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el Grupo  ha  traspasado  sustancialmen<span class=\"_ _6\"></span>te  los  ri<span class=\"_ _2\"></span>esgos  y<span class=\"_ _6\"></span>  ventajas  derivados  de  su titularidad. <span class=\"_ _21\"> </span>La <span class=\"_ _a\"></span>baja <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>un <span class=\"_ _a\"></span>activo <span class=\"_ _a\"></span>financiero <span class=\"_ _a\"></span>implica <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>reconocimien<span class=\"_ _6\"></span>to <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>r<span class=\"_ _2\"></span>esultado<span class=\"_ _6\"></span>s <span class=\"_ _a\"></span>por <span class=\"_ _a\"> </span>la diferencia <span class=\"_ _d\"> </span>existente <span class=\"_ _d\"> </span>entre  su <span class=\"_ _d\"> </span>valor <span class=\"_ _13\"> </span>contable <span class=\"_ _d\"> </span>y  la <span class=\"_ _d\"> </span>suma <span class=\"_ _d\"> </span>de  la <span class=\"_ _d\"> </span>contraprestaci\u00f3n<span class=\"_ _117\"> </span>recibida, <span class=\"_ _a\"></span>neta <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>gastos <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>tran<span class=\"_ _6\"></span>sacci\u00f3n, <span class=\"_ _9\"></span>i<span class=\"_ _2\"></span>ncluy\u00e9ndo<span class=\"_ _6\"></span>se <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>activos<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>obtenidos <span class=\"_ _9\"></span>o pasivos asumido<span class=\"_ _6\"></span>s y cualquier p\u00e9rdida y ganan<span class=\"_ _6\"></span>cia en otro resul<span class=\"_ _6\"></span>tado global. El G<span class=\"_ _6\"></span>rupo apli<span class=\"_ _6\"></span>ca e<span class=\"_ _6\"></span>l criter<span class=\"_ _6\"></span>io de <span class=\"_ _f\"></span>precio med<span class=\"_ _6\"></span>io ponderad<span class=\"_ _6\"></span>o p<span class=\"_ _6\"></span>ara va<span class=\"_ _6\"></span>lorar y <span class=\"_ _f\"></span>dar de <span class=\"_ _6\"></span>baja <span class=\"_ _6\"></span>el coste <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>instrumentos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>patrimonio <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>deuda <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>forman <span class=\"_ _11\"></span>parte <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>carteras homog\u00e9neas <span class=\"_ _a\"></span>y <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>tienen <span class=\"_ _a\"></span>los <span class=\"_ _b\"> </span>mismos <span class=\"_ _b\"> </span>derechos,<span class=\"_ _6\"></span> <span class=\"_ _b\"> </span>salvo <span class=\"_ _b\"> </span>que <span class=\"_ _a\"></span>se <span class=\"_ _b\"> </span>pueda <span class=\"_ _b\"> </span>identificar<span class=\"_ _6\"></span> claramente los <span class=\"_ _6\"></span>instrumentos vendidos y e<span class=\"_ _6\"></span>l coste individual<span class=\"_ _6\"></span>izado de los mis<span class=\"_ _6\"></span>mos. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "3.7.7     Bajas y m<span class=\"_ _6\"></span>odificaciones d<span class=\"_ _6\"></span>e pasivos financieros<span class=\"_ _117\"> </span> El <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>da <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>baja <span class=\"_ _d\"> </span>un <span class=\"_ _d\"> </span>pasivo <span class=\"_ _c\"> </span>f<span class=\"_ _2\"></span>inanciero<span class=\"_ _6\"></span> <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>una <span class=\"_ _d\"> </span>parte <span class=\"_ _c\"> </span>del <span class=\"_ _d\"> </span>mismo <span class=\"_ _d\"> </span>cuando <span class=\"_ _c\"> </span>ha cumplido <span class=\"_ _18\"> </span>con <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>obligaci\u00f3n <span class=\"_ _18\"> </span>contenida <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>el <span class=\"_ _e\"> </span>pas<span class=\"_ _6\"></span>ivo <span class=\"_ _18\"> </span>o <span class=\"_ _18\"> </span>bi<span class=\"_ _2\"></span>en <span class=\"_ _18\"> </span>est\u00e9 <span class=\"_ _18\"> </span>legalmente<span class=\"_ _6\"></span> dispensado <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>responsabilidad<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>fundamental <span class=\"_ _9\"></span>contenida <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>pa<span class=\"_ _6\"></span>sivo <span class=\"_ _a\"></span>ya <span class=\"_ _a\"></span>sea<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>en virtud de un proce<span class=\"_ _6\"></span>so judicial o por e<span class=\"_ _6\"></span>l acreedor. El <span class=\"_ _a\"></span>intercambio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>i<span class=\"_ _2\"></span>nstrum<span class=\"_ _6\"></span>entos <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>deuda <span class=\"_ _a\"></span>entre <span class=\"_ _a\"></span>el <span class=\"_ _b\"> </span>Grupo <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>la <span class=\"_ _b\"> </span>contraparte <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>las modificaciones <span class=\"_ _19\"> </span>sustanc<span class=\"_ _6\"></span>iales <span class=\"_ _19\"> </span>de <span class=\"_ _23\"> </span>los <span class=\"_ _19\"> </span>pasivos <span class=\"_ _19\"> </span>inicialmente <span class=\"_ _19\"> </span>reconocidos, <span class=\"_ _19\"> </span>se contabilizan <span class=\"_ _4\"> </span>como <span class=\"_ _4\"> </span>una <span class=\"_ _4\"> </span>cancelaci\u00f3n <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>pasivo <span class=\"_ _4\"> </span>financiero <span class=\"_ _4\"> </span>original <span class=\"_ _4\"> </span>y <span class=\"_ _19\"> </span>el reconocimiento <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>un  nue<span class=\"_ _6\"></span>vo  pa<span class=\"_ _6\"></span>sivo <span class=\"_ _d\"> </span>fi<span class=\"_ _2\"></span>nanciero, <span class=\"_ _d\"> </span>siempre <span class=\"_ _d\"> </span>que <span class=\"_ _13\"> </span>los <span class=\"_ _d\"> </span>instrumentos tengan condicion<span class=\"_ _6\"></span>es sustancial<span class=\"_ _6\"></span>mente diferentes.<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "3.8 <span class=\"_ _14\"> </span>Acciones propias d<span class=\"_ _6\"></span>e la Sociedad d<span class=\"_ _6\"></span>ominante<span class=\"_ _117\"> </span> La <span class=\"_ _2\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>instrumentos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>patrimonio <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>dominante <span class=\"_ _2\"></span>se presenta <span class=\"_ _1c\"> </span>por<span class=\"_ _2\"></span> <span class=\"_ _1c\"> </span>el <span class=\"_ _18\"> </span>coste <span class=\"_ _18\"> </span>de <span class=\"_ _1c\"> </span>adquisi<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _1c\"> </span>de <span class=\"_ _18\"> </span>forma <span class=\"_ _18\"> </span>separada <span class=\"_ _1c\"> </span>como <span class=\"_ _18\"> </span>una <span class=\"_ _18\"> </span>minoraci\u00f3n <span class=\"_ _1c\"> </span>del patrimonio <span class=\"_ _6\"></span>neto <span class=\"_ _6\"></span>en e<span class=\"_ _6\"></span>l ba<span class=\"_ _6\"></span>lance de <span class=\"_ _f\"></span>situaci\u00f3n con<span class=\"_ _6\"></span>solidado, <span class=\"_ _f\"></span>con independenc<span class=\"_ _6\"></span>ia de<span class=\"_ _6\"></span>l motivo <span class=\"_ _6\"></span>que<span class=\"_ _6\"></span> ju<span class=\"ls0\">stific\u00f3 <span class=\"_ _11\"></span>su <span class=\"_ _a\"></span>a<span class=\"_ _6\"></span>dquisici\u00f3n. <span class=\"_ _11\"></span>En <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>tr<span class=\"_ _2\"></span>ansacci<span class=\"_ _6\"></span>ones <span class=\"_ _9\"></span>realizadas <span class=\"_ _11\"></span>con <span class=\"_ _9\"></span>instrumentos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>patrimonio </span>propio no se recono<span class=\"_ _6\"></span>ce ning\u00fan resultado. Los cost<span class=\"_ _6\"></span>es de <span class=\"_ _6\"></span>transacci\u00f3n<span class=\"_ _6\"></span> relacionados<span class=\"_ _6\"></span> con <span class=\"_ _6\"></span>instrumen<span class=\"_ _6\"></span>tos de <span class=\"_ _6\"></span>patrimoni<span class=\"_ _6\"></span>o prop<span class=\"_ _6\"></span>io se <span class=\"_ _6\"></span>registran<span class=\"_ _6\"></span> como una minora<span class=\"_ _6\"></span>ci\u00f3n del patri<span class=\"_ _6\"></span>monio neto, una vez con<span class=\"_ _6\"></span>siderado cualquier ef<span class=\"_ _6\"></span>ecto fiscal. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-378": {
   "value": "3.9 <span class=\"_ _14\"> </span>Distribuciones a ac<span class=\"_ _6\"></span>cionistas  <span class=\"_ _15\"> </span>Los <span class=\"_ _b\"> </span>dividendos <span class=\"_ _b\"> </span>ya <span class=\"_ _c\"> </span>sea <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>efectivo <span class=\"_ _c\"> </span>o <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>es<span class=\"_ _2\"></span>pecie <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>reconocen <span class=\"_ _b\"> </span>como <span class=\"_ _b\"> </span>una <span class=\"_ _b\"> </span>reducci\u00f3n <span class=\"_ _c\"> </span>de patrimonio <span class=\"_ _2\"></span>neto <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>tiene <span class=\"_ _2\"></span>lugar <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>aprobaci\u00f3n <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Junta <span class=\"_ _2\"></span>General <span class=\"_ _2\"></span>de Accionistas.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-379": {
   "value": "3.10 <span class=\"_ _19\"> </span>Existencias  <span class=\"_ _15\"> </span>Las  existenc<span class=\"_ _6\"></span>ias  se  v<span class=\"_ _6\"></span>aloran <span class=\"_ _d\"> </span>por<span class=\"_ _2\"></span>  e<span class=\"_ _6\"></span>l  importe <span class=\"_ _d\"> </span>menor  entre <span class=\"_ _d\"> </span>su  coste  de <span class=\"_ _13\"> </span>adquisici\u00f3<span class=\"_ _6\"></span>n,  que incorpora <span class=\"_ _a\"></span>todos <span class=\"_ _a\"></span>los <span class=\"_ _b\"> </span>costes <span class=\"_ _a\"></span>originados <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>ransfor<span class=\"_ _6\"></span>maci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _b\"> </span>los <span class=\"_ _a\"></span>costes directos <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>indi<span class=\"_ _6\"></span>rectos <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>los<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>haya <span class=\"_ _9\"></span>i<span class=\"_ _2\"></span>ncur<span class=\"_ _6\"></span>rido <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>darles <span class=\"_ _9\"></span>su <span class=\"_ _a\"></span>condici\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>ub<span class=\"_ _6\"></span>icaci<span class=\"_ _2\"></span>\u00f3n actuales, <span class=\"_ _b\"> </span>y <span class=\"_ _c\"> </span>su <span class=\"_ _c\"> </span>valor <span class=\"_ _c\"> </span>neto <span class=\"_ _c\"> </span>realizable, <span class=\"_ _b\"> </span>entendi\u00e9ndose <span class=\"_ _b\"> </span>por <span class=\"_ _c\"> </span>este <span class=\"_ _c\"> </span>\u00faltimo <span class=\"_ _c\"> </span>concepto <span class=\"_ _b\"> </span>el <span class=\"_ _c\"> </span>precio estimado de su enajenaci\u00f3n en el curso ordinario del negocio, menos los costes estimado<span class=\"_ _6\"></span>s para terminar su <span class=\"_ _6\"></span>producci\u00f3n y lo<span class=\"_ _6\"></span>s necesarios para ll<span class=\"_ _6\"></span>evar a cabo su ven<span class=\"_ _6\"></span>ta.<span class=\"_ _117\"> </span>El m\u00e9todo aplicado por el Grupo en la determinac<span class=\"_ _6\"></span>i\u00f3n del coste utilizado para cada tipo de existencias es el<span class=\"_ _6\"></span> siguiente: a.<span class=\"ls0\"> <span class=\"_ _20\"> </span>Existencias <span class=\"_ _11\"></span>comerciales <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>materias <span class=\"_ _9\"></span>primas <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>otros <span class=\"_ _11\"></span>aprovisionamiento<span class=\"_ _6\"></span>s: <span class=\"_ _11\"></span>coste <span class=\"_ _9\"></span>medio </span>ponderado. b. <span class=\"_ _7\"> </span>Productos <span class=\"_ _2\"></span>terminados <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>curso: <span class=\"_ _2\"></span>Coste <span class=\"_ _2\"></span>de l<span class=\"_ _2\"></span>os <span class=\"_ _2\"></span>consum<span class=\"_ _6\"></span>os <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>materias <span class=\"_ _2\"></span>primas <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>otros materiales, <span class=\"_ _1c\"> </span>incorporando <span class=\"_ _1c\"> </span>los <span class=\"_ _18\"> </span>costes <span class=\"_ _1c\"> </span>directamente <span class=\"_ _1c\"> </span>relacionados <span class=\"_ _1c\"> </span>con <span class=\"_ _18\"> </span>las <span class=\"_ _1c\"> </span>unidades producidas  y <span class=\"_ _d\"> </span>una  parte <span class=\"_ _d\"> </span>calculada  de <span class=\"_ _d\"> </span>f<span class=\"_ _2\"></span>orma <span class=\"_ _d\"> </span>sistem\u00e1tica  de <span class=\"_ _13\"> </span>los  cos<span class=\"_ _6\"></span>tes  indirect<span class=\"_ _6\"></span>os, variables <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>fijos in<span class=\"_ _6\"></span>curridos <span class=\"_ _f\"></span>dur<span class=\"_ _2\"></span>ante <span class=\"_ _f\"></span>el proceso <span class=\"_ _f\"></span>de su <span class=\"_ _f\"></span>transformaci\u00f3n. <span class=\"_ _6\"></span>La <span class=\"_ _6\"></span>incorporaci\u00f3n<span class=\"_ _6\"></span> de  los  costes  indirectos  fijos<span class=\"_ _6\"></span>  se  efect\u00faa  en  funci\u00f3n  de  la  capacidad  norm<span class=\"_ _6\"></span>al  de producci\u00f3n o la pr<span class=\"_ _6\"></span>oducci\u00f3n real, la mayo<span class=\"_ _6\"></span>r de las dos.<span class=\"_ _117\"> </span>El valor de <span class=\"_ _2\"></span>coste de las existencias es <span class=\"_ _2\"></span>objeto de ajuste contra resultados en aquellos casos en los que su cost<span class=\"_ _6\"></span>e exceda su valo<span class=\"_ _6\"></span>r neto realizab<span class=\"_ _6\"></span>le.  <span class=\"_ _15\"> </span>La <span class=\"_ _e\"> </span>reducci\u00f3n <span class=\"_ _18\"> </span>de <span class=\"_ _e\"> </span>valor <span class=\"_ _18\"> </span>reconocida <span class=\"_ _e\"> </span>previament<span class=\"_ _6\"></span>e <span class=\"_ _e\"> </span>se <span class=\"_ _18\"> </span>r<span class=\"_ _2\"></span>evierte <span class=\"_ _18\"> </span>contra <span class=\"_ _e\"> </span>resultados<span class=\"_ _6\"></span> <span class=\"_ _e\"> </span>si <span class=\"_ _e\"> </span>las circunstancias que dieron lugar a su reconocimiento han dejado de existir o cuando existe una <span class=\"_ _c\"> </span>clara <span class=\"_ _c\"> </span>evidencia <span class=\"_ _b\"> </span>que <span class=\"_ _c\"> </span>justifica <span class=\"_ _c\"> </span>un <span class=\"_ _c\"> </span>incremento <span class=\"_ _b\"> </span>en <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>valor <span class=\"_ _c\"> </span>neto <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>realizaci\u00f3n <span class=\"_ _b\"> </span>com<span class=\"_ _2\"></span><span class=\"ls9\">o </span>consecuencia <span class=\"_ _f\"></span>de un <span class=\"_ _f\"></span>cambio <span class=\"_ _f\"></span>en las <span class=\"_ _f\"></span>circunstancias <span class=\"_ _f\"></span>econ\u00f3micas. La <span class=\"_ _f\"></span>reversi\u00f3n <span class=\"_ _f\"></span>de la <span class=\"_ _f\"></span>reducci\u00f3n del <span class=\"_ _2\"></span>valor tiene <span class=\"_ _2\"></span>como l<span class=\"_ _2\"></span>\u00edmite<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>menor <span class=\"_ _2\"></span>entre <span class=\"_ _2\"></span>el coste <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>nuevo valor <span class=\"_ _2\"></span>neto realizable <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las existencias. Las reducciones y <span class=\"_ _2\"></span>reversione<span class=\"_ _6\"></span>s <span class=\"_ _2\"></span>en el <span class=\"_ _2\"></span>valor de las exist<span class=\"_ _2\"></span>encias <span class=\"_ _2\"></span>se reconocen con abono <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>ep\u00edgrafes <span class=\"_ _9\"></span>\u201cVariaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>productos <span class=\"_ _9\"></span>terminados <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>curso <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>fabric<span class=\"_ _6\"></span>aci\u00f3n\u201d <span class=\"_ _9\"></span>y \u201cConsumos <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>materias <span class=\"_ _c\"> </span>primas <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>consumibles\u201d <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>cuenta <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>p\u00e9rdidas <span class=\"_ _c\"> </span>y <span class=\"_ _d\"> </span>ganancias consolidada.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "3.11 <span class=\"_ _19\"> </span>Efectivo y ot<span class=\"_ _6\"></span>ros medios l\u00edqu<span class=\"_ _6\"></span>idos equivalentes   <span class=\"_ _15\"> </span>El efectivo<span class=\"_ _6\"></span> y o<span class=\"_ _6\"></span>tros medio<span class=\"_ _6\"></span>s l\u00edquidos e<span class=\"_ _6\"></span>quivalentes <span class=\"_ _6\"></span>incluyen <span class=\"lsa\">el</span> <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>en caja, <span class=\"_ _6\"></span>los d<span class=\"_ _6\"></span>ep\u00f3sitos a la vista en entidades de <span class=\"_ _2\"></span>cr<span class=\"_ _6\"></span>\u00e9dito y <span class=\"_ _2\"></span>otras invers<span class=\"_ _6\"></span>iones a corto plazo de <span class=\"_ _2\"></span>gran liquide<span class=\"_ _6\"></span>z con un vencimiento original<span class=\"_ _6\"></span> pr\u00f3ximo en el tiempo, generalmente<span class=\"_ _6\"></span> de tres meses o menos, siempre que <span class=\"_ _c\"> </span>fuesen <span class=\"_ _c\"> </span>f\u00e1cilmente <span class=\"_ _c\"> </span>convertibles <span class=\"_ _b\"> </span>en <span class=\"_ _d\"> </span>importes <span class=\"_ _c\"> </span>determinados <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>efectivo <span class=\"_ _c\"> </span>y <span class=\"_ _d\"> </span>que <span class=\"_ _b\"> </span>est\u00e9n sujetas a un riesgo <span class=\"_ _6\"></span>insignificante de <span class=\"_ _6\"></span>cambios de val<span class=\"_ _6\"></span>or. El <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>clasifica <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>flujos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>efectivo <span class=\"_ _11\"></span>correspondientes <span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>los <span class=\"_ _11\"></span>intereses <span class=\"_ _11\"></span>recibidos <span class=\"_ _2\"></span>como actividades <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>inversi\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>pagados <span class=\"_ _11\"></span>como <span class=\"_ _2\"></span>actividades <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>explotaci\u00f3n. <span class=\"_ _2\"></span>Los <span class=\"_ _2\"></span>dividendos<span class=\"_ _117\"> </span>recibidos <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>clasifican <span class=\"_ _d\"> </span>como <span class=\"_ _d\"> </span>actividades <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>inversi\u00f3n <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>pagados <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>Soc<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>edad<span class=\"_ _6\"></span> dominante como ac<span class=\"_ _6\"></span>tividades de fina<span class=\"_ _6\"></span>nciaci\u00f3n.<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-380": {
   "value": "3.11 <span class=\"_ _19\"> </span>Efectivo y ot<span class=\"_ _6\"></span>ros medios l\u00edqu<span class=\"_ _6\"></span>idos equivalentes   <span class=\"_ _15\"> </span>El efectivo<span class=\"_ _6\"></span> y o<span class=\"_ _6\"></span>tros medio<span class=\"_ _6\"></span>s l\u00edquidos e<span class=\"_ _6\"></span>quivalentes <span class=\"_ _6\"></span>incluyen <span class=\"lsa\">el</span> <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>en caja, <span class=\"_ _6\"></span>los d<span class=\"_ _6\"></span>ep\u00f3sitos a la vista en entidades de <span class=\"_ _2\"></span>cr<span class=\"_ _6\"></span>\u00e9dito y <span class=\"_ _2\"></span>otras invers<span class=\"_ _6\"></span>iones a corto plazo de <span class=\"_ _2\"></span>gran liquide<span class=\"_ _6\"></span>z con un vencimiento original<span class=\"_ _6\"></span> pr\u00f3ximo en el tiempo, generalmente<span class=\"_ _6\"></span> de tres meses o menos, siempre que <span class=\"_ _c\"> </span>fuesen <span class=\"_ _c\"> </span>f\u00e1cilmente <span class=\"_ _c\"> </span>convertibles <span class=\"_ _b\"> </span>en <span class=\"_ _d\"> </span>importes <span class=\"_ _c\"> </span>determinados <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>efectivo <span class=\"_ _c\"> </span>y <span class=\"_ _d\"> </span>que <span class=\"_ _b\"> </span>est\u00e9n sujetas a un riesgo <span class=\"_ _6\"></span>insignificante de <span class=\"_ _6\"></span>cambios de val<span class=\"_ _6\"></span>or. El <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>clasifica <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>flujos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>efectivo <span class=\"_ _11\"></span>correspondientes <span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>los <span class=\"_ _11\"></span>intereses <span class=\"_ _11\"></span>recibidos <span class=\"_ _2\"></span>como actividades <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>inversi\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>pagados <span class=\"_ _11\"></span>como <span class=\"_ _2\"></span>actividades <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>explotaci\u00f3n. <span class=\"_ _2\"></span>Los <span class=\"_ _2\"></span>dividendos<span class=\"_ _117\"> </span>recibidos <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>clasifican <span class=\"_ _d\"> </span>como <span class=\"_ _d\"> </span>actividades <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>inversi\u00f3n <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>pagados <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>Soc<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>edad<span class=\"_ _6\"></span> dominante como ac<span class=\"_ _6\"></span>tividades de fina<span class=\"_ _6\"></span>nciaci\u00f3n.<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "3.11 <span class=\"_ _19\"> </span>Efectivo y ot<span class=\"_ _6\"></span>ros medios l\u00edqu<span class=\"_ _6\"></span>idos equivalentes   <span class=\"_ _15\"> </span>El efectivo<span class=\"_ _6\"></span> y o<span class=\"_ _6\"></span>tros medio<span class=\"_ _6\"></span>s l\u00edquidos e<span class=\"_ _6\"></span>quivalentes <span class=\"_ _6\"></span>incluyen <span class=\"lsa\">el</span> <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>en caja, <span class=\"_ _6\"></span>los d<span class=\"_ _6\"></span>ep\u00f3sitos a la vista en entidades de <span class=\"_ _2\"></span>cr<span class=\"_ _6\"></span>\u00e9dito y <span class=\"_ _2\"></span>otras invers<span class=\"_ _6\"></span>iones a corto plazo de <span class=\"_ _2\"></span>gran liquide<span class=\"_ _6\"></span>z con un vencimiento original<span class=\"_ _6\"></span> pr\u00f3ximo en el tiempo, generalmente<span class=\"_ _6\"></span> de tres meses o menos, siempre que <span class=\"_ _c\"> </span>fuesen <span class=\"_ _c\"> </span>f\u00e1cilmente <span class=\"_ _c\"> </span>convertibles <span class=\"_ _b\"> </span>en <span class=\"_ _d\"> </span>importes <span class=\"_ _c\"> </span>determinados <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>efectivo <span class=\"_ _c\"> </span>y <span class=\"_ _d\"> </span>que <span class=\"_ _b\"> </span>est\u00e9n sujetas a un riesgo <span class=\"_ _6\"></span>insignificante de <span class=\"_ _6\"></span>cambios de val<span class=\"_ _6\"></span>or. El <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>clasifica <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>flujos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>efectivo <span class=\"_ _11\"></span>correspondientes <span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>los <span class=\"_ _11\"></span>intereses <span class=\"_ _11\"></span>recibidos <span class=\"_ _2\"></span>como actividades <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>inversi\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>pagados <span class=\"_ _11\"></span>como <span class=\"_ _2\"></span>actividades <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>explotaci\u00f3n. <span class=\"_ _2\"></span>Los <span class=\"_ _2\"></span>dividendos<span class=\"_ _117\"> </span>recibidos <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>clasifican <span class=\"_ _d\"> </span>como <span class=\"_ _d\"> </span>actividades <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>inversi\u00f3n <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>pagados <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>Soc<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>edad<span class=\"_ _6\"></span> dominante como ac<span class=\"_ _6\"></span>tividades de fina<span class=\"_ _6\"></span>nciaci\u00f3n.<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "El <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>clasifica <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>flujos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>efectivo <span class=\"_ _11\"></span>correspondientes <span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>los <span class=\"_ _11\"></span>intereses <span class=\"_ _11\"></span>recibidos <span class=\"_ _2\"></span>como actividades <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>inversi\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>pagados <span class=\"_ _11\"></span>como <span class=\"_ _2\"></span>actividades <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>explotaci\u00f3n. <span class=\"_ _2\"></span>Los <span class=\"_ _2\"></span>dividendos<span class=\"_ _117\"> </span>recibidos <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>clasifican <span class=\"_ _d\"> </span>como <span class=\"_ _d\"> </span>actividades <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>inversi\u00f3n <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>pagados <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>Soc<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>edad<span class=\"_ _6\"></span> dominante como ac<span class=\"_ _6\"></span>tividades de fina<span class=\"_ _6\"></span>nciaci\u00f3n.<span class=\"_ _117\"> </span>El efecto financi<span class=\"_ _6\"></span>ero de las provisiones <span class=\"_ _6\"></span>se reconoce co<span class=\"_ _6\"></span>mo gastos financi<span class=\"_ _6\"></span>eros en resultado<span class=\"_ _6\"></span>s. los interese<span class=\"_ _6\"></span>s incorporados al <span class=\"_ _6\"></span>nominal de los c<span class=\"_ _6\"></span>r\u00e9ditos, se registran c<span class=\"_ _6\"></span>omo una minoraci\u00f3n d<span class=\"_ _6\"></span>el mismo<span class=\"_ _117\"> </span>.<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-381": {
   "value": "3.12 <span class=\"_ _19\"> </span>Retribucion<span class=\"_ _6\"></span>es a los empleados 3.12.1 <span class=\"_ _1f\"> </span>Indemnizacion<span class=\"_ _6\"></span>es por cese Las inde<span class=\"_ _6\"></span>mnizaciones po<span class=\"_ _6\"></span>r ce<span class=\"_ _6\"></span>se se r<span class=\"_ _6\"></span>econocen <span class=\"_ _6\"></span>en la <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>anterior <span class=\"_ _6\"></span>entre aque<span class=\"_ _6\"></span>lla en <span class=\"_ _6\"></span>la que el G<span class=\"_ _6\"></span>rupo ya n<span class=\"_ _6\"></span>o puede <span class=\"_ _6\"></span>retirar la <span class=\"_ _6\"></span>oferta <span class=\"_ _6\"></span>y cuando <span class=\"_ _6\"></span>se reconoc<span class=\"_ _6\"></span>en los <span class=\"_ _6\"></span>costes de <span class=\"_ _6\"></span>una reestructuraci\u00f3<span class=\"_ _6\"></span>n que supone el pago d<span class=\"_ _6\"></span>e indemnizacion<span class=\"_ _6\"></span>es por cese. En las indemnizaciones<span class=\"_ _6\"></span> por cese consecuencia de la decis<span class=\"_ _6\"></span>i\u00f3n de los empleados de aceptar <span class=\"_ _11\"></span>una <span class=\"_ _11\"></span>oferta, <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>considera <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>ya <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>puede <span class=\"_ _11\"></span>retirar <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>oferta, <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>la fecha anterior de entre aque<span class=\"_ _6\"></span>lla en la que los empleados aceptan<span class=\"_ _6\"></span> la oferta y cuando surte efecto una rest<span class=\"_ _6\"></span>ricci\u00f3n sobre la cap<span class=\"_ _6\"></span>acidad del Grup<span class=\"_ _6\"></span>o de retirar la o<span class=\"_ _6\"></span>ferta<span class=\"_ _117\"> </span>.<span class=\"_ _117\"> </span> En <span class=\"_ _a\"></span>las <span class=\"_ _9\"></span>indemnizaciones <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>ce<span class=\"_ _6\"></span>se <span class=\"_ _a\"></span>involun<span class=\"_ _6\"></span>tario, <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>considera <span class=\"_ _9\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>ya <span class=\"_ _9\"></span>no puede <span class=\"_ _11\"></span>r<span class=\"_ _2\"></span>etirar <span class=\"_ _11\"></span>la <span class=\"_ _9\"></span>oferta <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>comunicado <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>empleados <span class=\"_ _9\"></span>afectados <span class=\"_ _11\"></span>o <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>los representantes  sindicales  el <span class=\"_ _1c\"> </span>plan,  y <span class=\"_ _1c\"> </span>las <span class=\"_ _1c\"> </span>acciones  necesarias  para <span class=\"_ _1c\"> </span>completarl<span class=\"_ _6\"></span>o<span class=\"_ _117\"> </span> indican que <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>improbable que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>produzcan cambios significativos <span class=\"_ _2\"></span>en el <span class=\"_ _2\"></span>plan, <span class=\"_ _2\"></span>se<span class=\"_ _6\"></span> identifica <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>n\u00famero <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>empleados <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>a <span class=\"_ _c\"> </span>cesar, <span class=\"_ _b\"> </span>su <span class=\"_ _b\"> </span>categor\u00eda <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>empleo <span class=\"_ _b\"> </span>o funciones <span class=\"_ _e\"> </span>y <span class=\"_ _18\"> </span>lugar <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>empleo<span class=\"_ _6\"></span> <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>fecha <span class=\"_ _18\"> </span>de <span class=\"_ _e\"> </span>cese <span class=\"_ _18\"> </span>es<span class=\"_ _2\"></span>perada <span class=\"_ _18\"> </span>y <span class=\"_ _e\"> </span>establece<span class=\"_ _6\"></span> <span class=\"_ _e\"> </span>las indemnizaciones <span class=\"_ _f\"></span>por <span class=\"_ _6\"></span>cese <span class=\"_ _f\"></span>que <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>empleados <span class=\"_ _f\"></span>van <span class=\"_ _6\"></span>a reci<span class=\"_ _6\"></span>bir c<span class=\"_ _6\"></span>on <span class=\"_ _6\"></span>suficiente <span class=\"_ _f\"></span>detalle <span class=\"_ _f\"></span>de manera <span class=\"_ _f\"></span>que <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>empleado<span class=\"_ _6\"></span>s <span class=\"_ _f\"></span>puede<span class=\"_ _2\"></span>n <span class=\"_ _f\"></span>determinar <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>tipo <span class=\"_ _f\"></span>e <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>las <span class=\"_ _6\"></span>retribuciones<span class=\"_ _f\"></span> que recibir\u00e1n cuando <span class=\"_ _6\"></span>cesen.<span class=\"_ _117\"> </span>3.12.2 <span class=\"_ _1f\"> </span>Retribucion<span class=\"_ _6\"></span>es a empleados a cor<span class=\"_ _6\"></span>to plazo Las retribuciones a emplea<span class=\"_ _6\"></span>dos a corto plazo son remuneraciones a los empl<span class=\"_ _6\"></span>eados, diferentes <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>las <span class=\"_ _3\"> </span>indemnizacion<span class=\"_ _6\"></span>es <span class=\"_ _17\"> </span>por <span class=\"_ _3\"> </span>cese, <span class=\"_ _17\"> </span>cuyo <span class=\"_ _17\"> </span>pago <span class=\"_ _3\"> </span>se <span class=\"_ _17\"> </span>espera <span class=\"_ _17\"> </span>liquidar \u00edntegramente antes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>12 <span class=\"_ _2\"></span>meses siguientes <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>cierre del <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>que l<span class=\"_ _2\"></span>os<span class=\"_ _6\"></span> empleados hayan p<span class=\"_ _6\"></span>restado los servicios que <span class=\"_ _6\"></span>les otorgan<span class=\"_ _6\"></span> las retribuciones.<span class=\"_ _117\"> </span>El G<span class=\"_ _6\"></span>rupo <span class=\"_ _6\"></span>reconoce <span class=\"_ _f\"></span>el cos<span class=\"_ _6\"></span>te <span class=\"_ _6\"></span>esperado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _f\"></span>r<span class=\"_ _2\"></span>etribucione<span class=\"_ _6\"></span>s a<span class=\"_ _6\"></span> co<span class=\"_ _6\"></span>rto <span class=\"_ _6\"></span>plazo <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>d<span class=\"_ _6\"></span>e permisos  r<span class=\"_ _6\"></span>emunerados <span class=\"_ _13\"> </span>cuyos  de<span class=\"_ _6\"></span>rechos  se <span class=\"_ _d\"> </span>van  acumulando <span class=\"_ _d\"> </span>a  medida  que <span class=\"_ _d\"> </span>los empleados prestan los servi<span class=\"_ _6\"></span>cios que les ot<span class=\"_ _2\"></span>orga<span class=\"_ _6\"></span>n el derecho a su <span class=\"_ _2\"></span>percepci\u00f3n. Si los<span class=\"_ _6\"></span> permisos no son acumulativos, el gasto<span class=\"_ _6\"></span> se reconoce a medida que se producen<span class=\"_ _6\"></span> los permisos.<span class=\"_ _117\"> </span> El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>reconoce <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>coste <span class=\"_ _a\"></span>esperado <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>la <span class=\"_ _a\"></span>participaci\u00f3n <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>ganancias <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los planes de incentivos a trabajadores cuando existe una obligaci\u00f3n presente, legal o<span class=\"_ _117\"> </span>impl\u00edcita <span class=\"_ _17\"> </span>como <span class=\"_ _17\"> </span>consecuencia <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>sucesos <span class=\"_ _17\"> </span>pasados <span class=\"_ _17\"> </span>y <span class=\"_ _3\"> </span>se <span class=\"_ _17\"> </span>puede <span class=\"_ _17\"> </span>realizar <span class=\"_ _17\"> </span>una estimaci\u00f3n fiable <span class=\"_ _6\"></span>del valor de la obligaci\u00f3<span class=\"_ _6\"></span>n. 3.12.3 <span class=\"_ _1f\"> </span>Remuneracion<span class=\"_ _6\"></span>es basadas en accione<span class=\"_ _6\"></span>s La <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>dominante opera <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>plan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>compensaciones basado <span class=\"_ _11\"></span>y l<span class=\"_ _2\"></span>iquidabl<span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>en acciones. Por <span class=\"_ _11\"></span>un l<span class=\"_ _2\"></span>ado, la <span class=\"_ _11\"></span>Sociedad <span class=\"_ _2\"></span>dominante reconoce <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>servicios recibidos <span class=\"_ _2\"></span>de los <span class=\"_ _f\"></span>empleados <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>cambio <span class=\"_ _6\"></span>de <span class=\"_ _10\"></span>la <span class=\"_ _6\"></span>concesi\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>opci\u00f3n <span class=\"_ _f\"></span>como <span class=\"_ _6\"></span>un <span class=\"_ _f\"></span>gasto <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>m<span class=\"_ _2\"></span>omen<span class=\"_ _6\"></span>to de su <span class=\"_ _2\"></span>devengo <span class=\"_ _2\"></span>y por <span class=\"_ _2\"></span>otro el <span class=\"_ _2\"></span>correspondiente incremento en el<span class=\"_ _2\"></span> patrimonio neto. <span class=\"_ _2\"></span>E<span class=\"_ _6\"></span>l importe tota<span class=\"_ _6\"></span>l que se l<span class=\"_ _6\"></span>leva a gasto<span class=\"_ _6\"></span>s durante <span class=\"_ _6\"></span>el per\u00edodo <span class=\"_ _6\"></span>de devengo <span class=\"_ _6\"></span>se determi<span class=\"_ _6\"></span>na por referencia al va<span class=\"_ _6\"></span>lor razonable de las acc<span class=\"_ _6\"></span>iones concedidas.<span class=\"_ _117\"> </span> El v<span class=\"_ _6\"></span>alor razonable de <span class=\"_ _6\"></span>las acciones <span class=\"_ _11\"></span>concedidas <span class=\"_ _2\"></span>bajo <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>plan <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>reconoce <span class=\"_ _11\"></span>como <span class=\"_ _11\"></span>gasto <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>retribuciones<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>los empleados <span class=\"_ _2\"></span>con <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>correspondiente <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ngreso <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>patrimonio <span class=\"_ _11\"></span>neto. <span class=\"_ _2\"></span>El <span class=\"_ _11\"></span>importe <span class=\"_ _11\"></span>total <span class=\"_ _11\"></span>a<span class=\"_ _117\"> </span>reconocer  como  gasto  se  determ<span class=\"_ _6\"></span>ina  por  referencia  al  valor  razonab<span class=\"_ _6\"></span>le  de  las opciones concedid<span class=\"_ _6\"></span>as: \u2022<span class=\"ff1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">incluyendo condiciones de rend<span class=\"_ _6\"></span>imiento del mercado (tales como el precio de </span></span>la acci\u00f3n de la ent<span class=\"_ _6\"></span>idad) \u2022<span class=\"ff1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">excluyendo <span class=\"_ _6\"></span>el impacto<span class=\"_ _6\"></span> de <span class=\"_ _6\"></span>condiciones <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>la irrevoca<span class=\"_ _6\"></span>bilidad de <span class=\"_ _6\"></span>la conc<span class=\"_ _6\"></span>esi\u00f3n </span></span>que sean de servi<span class=\"_ _6\"></span>cio o de rendimie<span class=\"_ _6\"></span>nto no referidas al <span class=\"_ _6\"></span>mercado, e \u2022<span class=\"ff1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">incluyendo <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>impacto <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>cualquier <span class=\"_ _3\"> </span>condici\u00f3n <span class=\"_ _3\"> </span>no <span class=\"_ _3\"> </span>determinante <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la </span></span>irrevocabilidad d<span class=\"_ _6\"></span>e la concesi\u00f3n. El <span class=\"_ _a\"></span>gasto <span class=\"_ _a\"> </span>t<span class=\"_ _2\"></span>otal <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>reconoce <span class=\"_ _a\"></span>durante <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>periodo <span class=\"_ _a\"> </span>para <span class=\"_ _a\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>irrevocabilidad, <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>el periodo durante<span class=\"_ _6\"></span> el cual tien<span class=\"_ _6\"></span>en que satisface<span class=\"_ _6\"></span>rse todas las con<span class=\"_ _6\"></span>diciones especi<span class=\"_ _6\"></span>ficadas<span class=\"_ _6\"></span> para <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>irrevocabilidad <span class=\"_ _f\"></span>de la <span class=\"_ _f\"></span>concesi\u00f3n. Al <span class=\"_ _f\"></span>final de <span class=\"_ _f\"></span>cada <span class=\"_ _6\"></span>ejercicio, <span class=\"_ _6\"></span>la en<span class=\"_ _6\"></span>tidad <span class=\"_ _6\"></span>revisa sus estimaciones del n\u00famero de <span class=\"_ _2\"></span>acciones que espera que se vayan <span class=\"_ _2\"></span>a consolidar en<span class=\"_ _6\"></span> base <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>condiciones <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>servicio <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>para <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>irrevocabilidad <span class=\"_ _f\"></span>no <span class=\"_ _f\"></span>referidas <span class=\"_ _10\"></span>al<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>mercado.<span class=\"_ _6\"></span> El <span class=\"_ _d\"> </span>impacto <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>revisi\u00f3n <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>l<span class=\"_ _2\"></span>as <span class=\"_ _c\"> </span>estimaciones <span class=\"_ _d\"> </span>originales, <span class=\"_ _c\"> </span>si <span class=\"_ _d\"> </span>fuese <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>caso, <span class=\"_ _d\"> </span>se reconoce en resultados, <span class=\"_ _6\"></span>con el correspo<span class=\"_ _6\"></span>ndiente ajuste a<span class=\"_ _6\"></span>l patrimonio neto",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "3.12 <span class=\"_ _19\"> </span>Retribucion<span class=\"_ _6\"></span>es a los empleados 3.12.1 <span class=\"_ _1f\"> </span>Indemnizacion<span class=\"_ _6\"></span>es por cese Las inde<span class=\"_ _6\"></span>mnizaciones po<span class=\"_ _6\"></span>r ce<span class=\"_ _6\"></span>se se r<span class=\"_ _6\"></span>econocen <span class=\"_ _6\"></span>en la <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>anterior <span class=\"_ _6\"></span>entre aque<span class=\"_ _6\"></span>lla en <span class=\"_ _6\"></span>la que el G<span class=\"_ _6\"></span>rupo ya n<span class=\"_ _6\"></span>o puede <span class=\"_ _6\"></span>retirar la <span class=\"_ _6\"></span>oferta <span class=\"_ _6\"></span>y cuando <span class=\"_ _6\"></span>se reconoc<span class=\"_ _6\"></span>en los <span class=\"_ _6\"></span>costes de <span class=\"_ _6\"></span>una reestructuraci\u00f3<span class=\"_ _6\"></span>n que supone el pago d<span class=\"_ _6\"></span>e indemnizacion<span class=\"_ _6\"></span>es por cese. En las indemnizaciones<span class=\"_ _6\"></span> por cese consecuencia de la decis<span class=\"_ _6\"></span>i\u00f3n de los empleados de aceptar <span class=\"_ _11\"></span>una <span class=\"_ _11\"></span>oferta, <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>considera <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>ya <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>puede <span class=\"_ _11\"></span>retirar <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>oferta, <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>la fecha anterior de entre aque<span class=\"_ _6\"></span>lla en la que los empleados aceptan<span class=\"_ _6\"></span> la oferta y cuando surte efecto una rest<span class=\"_ _6\"></span>ricci\u00f3n sobre la cap<span class=\"_ _6\"></span>acidad del Grup<span class=\"_ _6\"></span>o de retirar la o<span class=\"_ _6\"></span>ferta<span class=\"_ _117\"> </span>En <span class=\"_ _a\"></span>las <span class=\"_ _9\"></span>indemnizaciones <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>ce<span class=\"_ _6\"></span>se <span class=\"_ _a\"></span>involun<span class=\"_ _6\"></span>tario, <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>considera <span class=\"_ _9\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>ya <span class=\"_ _9\"></span>no puede <span class=\"_ _11\"></span>r<span class=\"_ _2\"></span>etirar <span class=\"_ _11\"></span>la <span class=\"_ _9\"></span>oferta <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>comunicado <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>empleados <span class=\"_ _9\"></span>afectados <span class=\"_ _11\"></span>o <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>los representantes  sindicales  el <span class=\"_ _1c\"> </span>plan,  y <span class=\"_ _1c\"> </span>las <span class=\"_ _1c\"> </span>acciones  necesarias  para <span class=\"_ _1c\"> </span>completarl<span class=\"_ _6\"></span>o<span class=\"_ _117\"> </span> indican que <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>improbable que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>produzcan cambios significativos <span class=\"_ _2\"></span>en el <span class=\"_ _2\"></span>plan, <span class=\"_ _2\"></span>se<span class=\"_ _6\"></span> identifica <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>n\u00famero <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>empleados <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>a <span class=\"_ _c\"> </span>cesar, <span class=\"_ _b\"> </span>su <span class=\"_ _b\"> </span>categor\u00eda <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>empleo <span class=\"_ _b\"> </span>o funciones <span class=\"_ _e\"> </span>y <span class=\"_ _18\"> </span>lugar <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>empleo<span class=\"_ _6\"></span> <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>fecha <span class=\"_ _18\"> </span>de <span class=\"_ _e\"> </span>cese <span class=\"_ _18\"> </span>es<span class=\"_ _2\"></span>perada <span class=\"_ _18\"> </span>y <span class=\"_ _e\"> </span>establece<span class=\"_ _6\"></span> <span class=\"_ _e\"> </span>las indemnizaciones <span class=\"_ _f\"></span>por <span class=\"_ _6\"></span>cese <span class=\"_ _f\"></span>que <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>empleados <span class=\"_ _f\"></span>van <span class=\"_ _6\"></span>a reci<span class=\"_ _6\"></span>bir c<span class=\"_ _6\"></span>on <span class=\"_ _6\"></span>suficiente <span class=\"_ _f\"></span>detalle <span class=\"_ _f\"></span>de manera <span class=\"_ _f\"></span>que <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>empleado<span class=\"_ _6\"></span>s <span class=\"_ _f\"></span>puede<span class=\"_ _2\"></span>n <span class=\"_ _f\"></span>determinar <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>tipo <span class=\"_ _f\"></span>e <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>las <span class=\"_ _6\"></span>retribuciones<span class=\"_ _f\"></span> que recibir\u00e1n cuando <span class=\"_ _6\"></span>cesen.<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "3.12 <span class=\"_ _19\"> </span>Retribucion<span class=\"_ _6\"></span>es a los empleados 3.12.1 <span class=\"_ _1f\"> </span>Indemnizacion<span class=\"_ _6\"></span>es por cese Las inde<span class=\"_ _6\"></span>mnizaciones po<span class=\"_ _6\"></span>r ce<span class=\"_ _6\"></span>se se r<span class=\"_ _6\"></span>econocen <span class=\"_ _6\"></span>en la <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>anterior <span class=\"_ _6\"></span>entre aque<span class=\"_ _6\"></span>lla en <span class=\"_ _6\"></span>la que el G<span class=\"_ _6\"></span>rupo ya n<span class=\"_ _6\"></span>o puede <span class=\"_ _6\"></span>retirar la <span class=\"_ _6\"></span>oferta <span class=\"_ _6\"></span>y cuando <span class=\"_ _6\"></span>se reconoc<span class=\"_ _6\"></span>en los <span class=\"_ _6\"></span>costes de <span class=\"_ _6\"></span>una reestructuraci\u00f3<span class=\"_ _6\"></span>n que supone el pago d<span class=\"_ _6\"></span>e indemnizacion<span class=\"_ _6\"></span>es por cese. En las indemnizaciones<span class=\"_ _6\"></span> por cese consecuencia de la decis<span class=\"_ _6\"></span>i\u00f3n de los empleados de aceptar <span class=\"_ _11\"></span>una <span class=\"_ _11\"></span>oferta, <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>considera <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>ya <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>puede <span class=\"_ _11\"></span>retirar <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>oferta, <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>la fecha anterior de entre aque<span class=\"_ _6\"></span>lla en la que los empleados aceptan<span class=\"_ _6\"></span> la oferta y cuando surte efecto una rest<span class=\"_ _6\"></span>ricci\u00f3n sobre la cap<span class=\"_ _6\"></span>acidad del Grup<span class=\"_ _6\"></span>o de retirar la o<span class=\"_ _6\"></span>ferta<span class=\"_ _117\"> </span>.<span class=\"_ _117\"> </span>En <span class=\"_ _a\"></span>las <span class=\"_ _9\"></span>indemnizaciones <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>ce<span class=\"_ _6\"></span>se <span class=\"_ _a\"></span>involun<span class=\"_ _6\"></span>tario, <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>considera <span class=\"_ _9\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>ya <span class=\"_ _9\"></span>no puede <span class=\"_ _11\"></span>r<span class=\"_ _2\"></span>etirar <span class=\"_ _11\"></span>la <span class=\"_ _9\"></span>oferta <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>comunicado <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>empleados <span class=\"_ _9\"></span>afectados <span class=\"_ _11\"></span>o <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>los representantes  sindicales  el <span class=\"_ _1c\"> </span>plan,  y <span class=\"_ _1c\"> </span>las <span class=\"_ _1c\"> </span>acciones  necesarias  para <span class=\"_ _1c\"> </span>completarl<span class=\"_ _6\"></span>o<span class=\"_ _117\"> </span>indican que <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>improbable que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>produzcan cambios significativos <span class=\"_ _2\"></span>en el <span class=\"_ _2\"></span>plan, <span class=\"_ _2\"></span>se<span class=\"_ _6\"></span> identifica <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>n\u00famero <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>empleados <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>a <span class=\"_ _c\"> </span>cesar, <span class=\"_ _b\"> </span>su <span class=\"_ _b\"> </span>categor\u00eda <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>empleo <span class=\"_ _b\"> </span>o funciones <span class=\"_ _e\"> </span>y <span class=\"_ _18\"> </span>lugar <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>empleo<span class=\"_ _6\"></span> <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>fecha <span class=\"_ _18\"> </span>de <span class=\"_ _e\"> </span>cese <span class=\"_ _18\"> </span>es<span class=\"_ _2\"></span>perada <span class=\"_ _18\"> </span>y <span class=\"_ _e\"> </span>establece<span class=\"_ _6\"></span> <span class=\"_ _e\"> </span>las indemnizaciones <span class=\"_ _f\"></span>por <span class=\"_ _6\"></span>cese <span class=\"_ _f\"></span>que <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>empleados <span class=\"_ _f\"></span>van <span class=\"_ _6\"></span>a reci<span class=\"_ _6\"></span>bir c<span class=\"_ _6\"></span>on <span class=\"_ _6\"></span>suficiente <span class=\"_ _f\"></span>detalle <span class=\"_ _f\"></span>de manera <span class=\"_ _f\"></span>que <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>empleado<span class=\"_ _6\"></span>s <span class=\"_ _f\"></span>puede<span class=\"_ _2\"></span>n <span class=\"_ _f\"></span>determinar <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>tipo <span class=\"_ _f\"></span>e <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>las <span class=\"_ _6\"></span>retribuciones<span class=\"_ _f\"></span> que recibir\u00e1n cuando <span class=\"_ _6\"></span>cesen.<span class=\"_ _117\"> </span>3.12.2 <span class=\"_ _1f\"> </span>Retribucion<span class=\"_ _6\"></span>es a empleados a cor<span class=\"_ _6\"></span>to plazo Las retribuciones a emplea<span class=\"_ _6\"></span>dos a corto plazo son remuneraciones a los empl<span class=\"_ _6\"></span>eados, diferentes <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>las <span class=\"_ _3\"> </span>indemnizacion<span class=\"_ _6\"></span>es <span class=\"_ _17\"> </span>por <span class=\"_ _3\"> </span>cese, <span class=\"_ _17\"> </span>cuyo <span class=\"_ _17\"> </span>pago <span class=\"_ _3\"> </span>se <span class=\"_ _17\"> </span>espera <span class=\"_ _17\"> </span>liquidar \u00edntegramente antes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>12 <span class=\"_ _2\"></span>meses siguientes <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>cierre del <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>que l<span class=\"_ _2\"></span>os<span class=\"_ _6\"></span> empleados hayan p<span class=\"_ _6\"></span>restado los servicios que <span class=\"_ _6\"></span>les otorgan<span class=\"_ _6\"></span> las retribuciones.<span class=\"_ _117\"> </span>El G<span class=\"_ _6\"></span>rupo <span class=\"_ _6\"></span>reconoce <span class=\"_ _f\"></span>el cos<span class=\"_ _6\"></span>te <span class=\"_ _6\"></span>esperado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _f\"></span>r<span class=\"_ _2\"></span>etribucione<span class=\"_ _6\"></span>s a<span class=\"_ _6\"></span> co<span class=\"_ _6\"></span>rto <span class=\"_ _6\"></span>plazo <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>d<span class=\"_ _6\"></span>e permisos  r<span class=\"_ _6\"></span>emunerados <span class=\"_ _13\"> </span>cuyos  de<span class=\"_ _6\"></span>rechos  se <span class=\"_ _d\"> </span>van  acumulando <span class=\"_ _d\"> </span>a  medida  que <span class=\"_ _d\"> </span>los empleados prestan los servi<span class=\"_ _6\"></span>cios que les ot<span class=\"_ _2\"></span>orga<span class=\"_ _6\"></span>n el derecho a su <span class=\"_ _2\"></span>percepci\u00f3n. Si los<span class=\"_ _6\"></span> permisos no son acumulativos, el gasto<span class=\"_ _6\"></span> se reconoce a medida que se producen<span class=\"_ _6\"></span> los permisos.<span class=\"_ _117\"> </span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>reconoce <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>coste <span class=\"_ _a\"></span>esperado <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>la <span class=\"_ _a\"></span>participaci\u00f3n <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>ganancias <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los planes de incentivos a trabajadores cuando existe una obligaci\u00f3n presente, legal o<span class=\"_ _117\"> </span>impl\u00edcita <span class=\"_ _17\"> </span>como <span class=\"_ _17\"> </span>consecuencia <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>sucesos <span class=\"_ _17\"> </span>pasados <span class=\"_ _17\"> </span>y <span class=\"_ _3\"> </span>se <span class=\"_ _17\"> </span>puede <span class=\"_ _17\"> </span>realizar <span class=\"_ _17\"> </span>una estimaci\u00f3n fiable <span class=\"_ _6\"></span>del valor de la obligaci\u00f3<span class=\"_ _6\"></span>n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "3.12.3 <span class=\"_ _1f\"> </span>Remuneracion<span class=\"_ _6\"></span>es basadas en accione<span class=\"_ _6\"></span>s La <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>dominante opera <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>plan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>compensaciones basado <span class=\"_ _11\"></span>y l<span class=\"_ _2\"></span>iquidabl<span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>en acciones. Por <span class=\"_ _11\"></span>un l<span class=\"_ _2\"></span>ado, la <span class=\"_ _11\"></span>Sociedad <span class=\"_ _2\"></span>dominante reconoce <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>servicios recibidos <span class=\"_ _2\"></span>de los <span class=\"_ _f\"></span>empleados <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>cambio <span class=\"_ _6\"></span>de <span class=\"_ _10\"></span>la <span class=\"_ _6\"></span>concesi\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>opci\u00f3n <span class=\"_ _f\"></span>como <span class=\"_ _6\"></span>un <span class=\"_ _f\"></span>gasto <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>m<span class=\"_ _2\"></span>omen<span class=\"_ _6\"></span>to de su <span class=\"_ _2\"></span>devengo <span class=\"_ _2\"></span>y por <span class=\"_ _2\"></span>otro el <span class=\"_ _2\"></span>correspondiente incremento en el<span class=\"_ _2\"></span> patrimonio neto. <span class=\"_ _2\"></span>E<span class=\"_ _6\"></span>l importe tota<span class=\"_ _6\"></span>l que se l<span class=\"_ _6\"></span>leva a gasto<span class=\"_ _6\"></span>s durante <span class=\"_ _6\"></span>el per\u00edodo <span class=\"_ _6\"></span>de devengo <span class=\"_ _6\"></span>se determi<span class=\"_ _6\"></span>na por referencia al va<span class=\"_ _6\"></span>lor razonable de las acc<span class=\"_ _6\"></span>iones concedidas.<span class=\"_ _117\"> </span>El v<span class=\"_ _6\"></span>alor razonable de <span class=\"_ _6\"></span>las acciones <span class=\"_ _11\"></span>concedidas <span class=\"_ _2\"></span>bajo <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>plan <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>reconoce <span class=\"_ _11\"></span>como <span class=\"_ _11\"></span>gasto <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>retribuciones<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>los empleados <span class=\"_ _2\"></span>con <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>correspondiente <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ngreso <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>patrimonio <span class=\"_ _11\"></span>neto. <span class=\"_ _2\"></span>El <span class=\"_ _11\"></span>importe <span class=\"_ _11\"></span>total <span class=\"_ _11\"></span>a<span class=\"_ _117\"> </span>reconocer  como  gasto  se  determ<span class=\"_ _6\"></span>ina  por  referencia  al  valor  razonab<span class=\"_ _6\"></span>le  de  las opciones concedid<span class=\"_ _6\"></span>as: \u2022<span class=\"ff1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">incluyendo condiciones de rend<span class=\"_ _6\"></span>imiento del mercado (tales como el precio de </span></span>la acci\u00f3n de la ent<span class=\"_ _6\"></span>idad) \u2022<span class=\"ff1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">excluyendo <span class=\"_ _6\"></span>el impacto<span class=\"_ _6\"></span> de <span class=\"_ _6\"></span>condiciones <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>la irrevoca<span class=\"_ _6\"></span>bilidad de <span class=\"_ _6\"></span>la conc<span class=\"_ _6\"></span>esi\u00f3n </span></span>que sean de servi<span class=\"_ _6\"></span>cio o de rendimie<span class=\"_ _6\"></span>nto no referidas al <span class=\"_ _6\"></span>mercado, e \u2022<span class=\"ff1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">incluyendo <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>impacto <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>cualquier <span class=\"_ _3\"> </span>condici\u00f3n <span class=\"_ _3\"> </span>no <span class=\"_ _3\"> </span>determinante <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la </span></span>irrevocabilidad d<span class=\"_ _6\"></span>e la concesi\u00f3n. El <span class=\"_ _a\"></span>gasto <span class=\"_ _a\"> </span>t<span class=\"_ _2\"></span>otal <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>reconoce <span class=\"_ _a\"></span>durante <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>periodo <span class=\"_ _a\"> </span>para <span class=\"_ _a\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>irrevocabilidad, <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>el periodo durante<span class=\"_ _6\"></span> el cual tien<span class=\"_ _6\"></span>en que satisface<span class=\"_ _6\"></span>rse todas las con<span class=\"_ _6\"></span>diciones especi<span class=\"_ _6\"></span>ficadas<span class=\"_ _6\"></span> para <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>irrevocabilidad <span class=\"_ _f\"></span>de la <span class=\"_ _f\"></span>concesi\u00f3n. Al <span class=\"_ _f\"></span>final de <span class=\"_ _f\"></span>cada <span class=\"_ _6\"></span>ejercicio, <span class=\"_ _6\"></span>la en<span class=\"_ _6\"></span>tidad <span class=\"_ _6\"></span>revisa sus estimaciones del n\u00famero de <span class=\"_ _2\"></span>acciones que espera que se vayan <span class=\"_ _2\"></span>a consolidar en<span class=\"_ _6\"></span> base <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>condiciones <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>servicio <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>para <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>irrevocabilidad <span class=\"_ _f\"></span>no <span class=\"_ _f\"></span>referidas <span class=\"_ _10\"></span>al<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>mercado.<span class=\"_ _6\"></span> El <span class=\"_ _d\"> </span>impacto <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>revisi\u00f3n <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>l<span class=\"_ _2\"></span>as <span class=\"_ _c\"> </span>estimaciones <span class=\"_ _d\"> </span>originales, <span class=\"_ _c\"> </span>si <span class=\"_ _d\"> </span>fuese <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>caso, <span class=\"_ _d\"> </span>se reconoce en resultados, <span class=\"_ _6\"></span>con el correspo<span class=\"_ _6\"></span>ndiente ajuste a<span class=\"_ _6\"></span>l patrimonio neto",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-382": {
   "value": "3.13 <span class=\"_ _19\"> </span>Provisiones<span class=\"_ _6\"></span>  <span class=\"_ _15\"> </span>Las <span class=\"_ _f\"></span>provisiones <span class=\"_ _f\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _10\"></span>en el <span class=\"_ _f\"></span>balance <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>situaci\u00f3n <span class=\"_ _f\"></span>consolidado <span class=\"_ _6\"></span>cuando <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>Grup<span class=\"_ _6\"></span>o <span class=\"_ _f\"></span>ti<span class=\"_ _2\"></span>ene una obligaci\u00f3n <span class=\"_ _2\"></span>presente, ya se<span class=\"_ _2\"></span>a legal <span class=\"_ _2\"></span>o im<span class=\"_ _2\"></span>pl\u00edci<span class=\"_ _6\"></span>ta, <span class=\"_ _2\"></span>como resultado de <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>suceso pasado; <span class=\"_ _2\"></span>es<span class=\"_ _6\"></span> probable <span class=\"_ _2\"></span>que exista <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>salida <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>recursos <span class=\"_ _2\"></span>que incorporen <span class=\"_ _2\"></span>beneficios <span class=\"_ _2\"></span>econ\u00f3micos <span class=\"_ _2\"></span>futuros para <span class=\"_ _b\"> </span>ca<span class=\"_ _2\"></span>nce<span class=\"_ _6\"></span>lar <span class=\"_ _c\"> </span>tal <span class=\"_ _b\"> </span>obligaci\u00f3n; <span class=\"_ _c\"> </span>y <span class=\"_ _b\"> </span>puede <span class=\"_ _c\"> </span>hacerse <span class=\"_ _b\"> </span>una <span class=\"_ _c\"> </span>estimaci\u00f3n<span class=\"_ _6\"></span> <span class=\"_ _c\"> </span>fiable <span class=\"_ _b\"> </span>del <span class=\"_ _c\"> </span>importe <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>la obligaci\u00f3n.  Los importes reconocidos en el balance de situaci\u00f3n consolidado correspond<span class=\"_ _6\"></span>en a la <span class=\"_ _2\"></span>mejor<span class=\"_ _6\"></span> estimaci\u00f3n <span class=\"_ _2\"></span>a la <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cierre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>desembo<span class=\"_ _6\"></span>lsos <span class=\"_ _2\"></span>necesarios para <span class=\"_ _2\"></span>cancelar <span class=\"_ _2\"></span>la obligaci\u00f3n presente, una vez considerados los riesgos e incertidumbres relacionados con l<span class=\"_ _2\"></span>a provisi\u00f3n<span class=\"_ _6\"></span> y, <span class=\"_ _9\"></span>cuando <span class=\"_ _11\"></span>r<span class=\"_ _2\"></span>esulte<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>significativo, <span class=\"_ _11\"></span>el <span class=\"_ _a\"></span>e<span class=\"_ _6\"></span>fecto <span class=\"_ _9\"></span>financiero <span class=\"_ _11\"></span>producido <span class=\"_ _9\"></span>por <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>descuento, <span class=\"_ _11\"></span>siempre que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>pueda <span class=\"_ _a\"></span>determinar <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>fiabi<span class=\"_ _6\"></span>lidad <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>desembolsos <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>efectuar <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>cada periodo.<span class=\"_ _117\"> </span>Las obligaciones<span class=\"_ _6\"></span> aisladas se valora<span class=\"_ _6\"></span>n por el desenl<span class=\"_ _6\"></span>ace individual qu<span class=\"_ _6\"></span>e resulta m\u00e1s probab<span class=\"_ _6\"></span>le. Si la <span class=\"_ _2\"></span>obligaci\u00f3n implica una poblaci\u00f3n importante de partidas <span class=\"_ _2\"></span>homog\u00e9ne<span class=\"_ _6\"></span>as, \u00e9sta se <span class=\"_ _2\"></span>valora ponderando <span class=\"_ _6\"></span>los desenlaces <span class=\"_ _f\"></span>posi<span class=\"_ _2\"></span>bles <span class=\"_ _6\"></span>por sus <span class=\"_ _6\"></span>probabilid<span class=\"_ _6\"></span>ades. Si <span class=\"_ _6\"></span>existe un <span class=\"_ _6\"></span>rango continuo d<span class=\"_ _6\"></span>e<span class=\"_ _117\"> </span>desenlaces <span class=\"_ _9\"></span>posibles <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>cada <span class=\"_ _9\"></span>punto <span class=\"_ _a\"></span>del <span class=\"_ _11\"></span>r<span class=\"_ _2\"></span>ango <span class=\"_ _11\"></span>ti<span class=\"_ _2\"></span>ene <span class=\"_ _11\"></span>la <span class=\"_ _9\"></span>m<span class=\"_ _2\"></span>isma <span class=\"_ _9\"></span>probabilidad <span class=\"_ _11\"></span>que <span class=\"_ _a\"></span>el<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>resto,<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>la obligaci\u00f3n se va<span class=\"_ _6\"></span>lora por el importe me<span class=\"_ _6\"></span>dio.<span class=\"_ _117\"> </span>El efecto financi<span class=\"_ _6\"></span>ero de las provisiones <span class=\"_ _6\"></span>se reconoce co<span class=\"_ _6\"></span>mo gastos financi<span class=\"_ _6\"></span>eros en resultado<span class=\"_ _6\"></span>s. Las <span class=\"_ _a\"></span>provi<span class=\"_ _6\"></span>siones <span class=\"_ _a\"></span>revie<span class=\"_ _6\"></span>rten <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>resultados <span class=\"_ _9\"></span>cuando <span class=\"_ _a\"></span>no <span class=\"_ _9\"></span>es <span class=\"_ _a\"></span>probab<span class=\"_ _6\"></span>le <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>exista <span class=\"_ _a\"></span>una <span class=\"_ _9\"></span>salida <span class=\"_ _a\"></span>de<span class=\"_ _6\"></span> recursos <span class=\"_ _f\"></span>para cance<span class=\"_ _6\"></span>lar <span class=\"_ _6\"></span>tal <span class=\"_ _6\"></span>obligac<span class=\"_ _6\"></span>i\u00f3n. <span class=\"_ _6\"></span>La <span class=\"_ _6\"></span>reversi\u00f3n <span class=\"_ _f\"></span>se r<span class=\"_ _6\"></span>egistra <span class=\"_ _6\"></span>en <span class=\"_ _f\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>ep\u00edgrafe <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>cuenta <span class=\"_ _6\"></span>de<span class=\"_ _117\"> </span>p\u00e9rdidas y <span class=\"_ _f\"></span>ganancias co<span class=\"_ _6\"></span>nsolidadas <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el que <span class=\"_ _f\"></span>se hubiera <span class=\"_ _6\"></span>registrado <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>correspondiente <span class=\"_ _6\"></span>gasto y el <span class=\"_ _f\"></span>exceso, en <span class=\"_ _f\"></span>su caso, <span class=\"_ _f\"></span>se reconoce <span class=\"_ _6\"></span>en <span class=\"_ _f\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>partida d<span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>otros <span class=\"_ _6\"></span>ingresos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la cuent<span class=\"_ _6\"></span>a de <span class=\"_ _f\"></span>p\u00e9rdidas y ganancias conso<span class=\"_ _6\"></span>lidada. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "El efecto financi<span class=\"_ _6\"></span>ero de las provisiones <span class=\"_ _6\"></span>se reconoce co<span class=\"_ _6\"></span>mo gastos financi<span class=\"_ _6\"></span>eros en resultado<span class=\"_ _6\"></span>s",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-383": {
   "value": "3.14 <span class=\"_ _19\"> </span>Reconocim<span class=\"_ _6\"></span>iento de ingres<span class=\"_ _6\"></span>os ordinarios  <span class=\"_ _15\"> </span>Los <span class=\"_ _2\"></span>ingresos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>venta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>bi<span class=\"_ _2\"></span>enes <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>servicios <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconocen <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>razonable <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la contrapartida <span class=\"_ _b\"> </span>recibida <span class=\"_ _d\"> </span>o <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>recibir <span class=\"_ _c\"> </span>derivada <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _c\"> </span>mismos. <span class=\"_ _c\"> </span>Los <span class=\"_ _c\"> </span>ingresos <span class=\"_ _c\"> </span>ordinarios <span class=\"_ _c\"> </span>se presentan netos del impuesto sobre <span class=\"_ _2\"></span>valor a\u00f1adido y de cualquier otro importe o <span class=\"_ _11\"></span>impuesto,<span class=\"_ _6\"></span> que en sus<span class=\"_ _6\"></span>tancia correspon<span class=\"_ _6\"></span>da a can<span class=\"_ _6\"></span>tidades rec<span class=\"_ _6\"></span>ibidas por <span class=\"_ _6\"></span>cuenta de <span class=\"_ _6\"></span>terceros. As<span class=\"_ _6\"></span>imismo, los<span class=\"_ _6\"></span> descuentos po<span class=\"_ _6\"></span>r pronto <span class=\"_ _f\"></span>pago, por volu<span class=\"_ _6\"></span>men u ot<span class=\"_ _6\"></span>ro tipo d<span class=\"_ _6\"></span>e descu<span class=\"_ _6\"></span>entos, as\u00ed <span class=\"_ _f\"></span>como los interese<span class=\"_ _6\"></span>s incorporados al <span class=\"_ _6\"></span>nominal de los c<span class=\"_ _6\"></span>r\u00e9ditos, se registran c<span class=\"_ _6\"></span>omo una minoraci\u00f3n d<span class=\"_ _6\"></span>el mismo<span class=\"_ _117\"> </span>.<span class=\"_ _117\"> </span>3.14.1 <span class=\"_ _1f\"> </span>Ventas de bien<span class=\"_ _6\"></span>es y prestaci\u00f3n de s<span class=\"_ _6\"></span>ervicios Los  ingresos  ordinarios  por  l<span class=\"_ _2\"></span>a  venta  de  bienes  y  prestaci\u00f3n <span class=\"_ _1c\"> </span>de  servicios  se reconocen  s\u00f3lo  cuando  existe  evidenci<span class=\"_ _6\"></span>a  de  un  acuerdo  con  otras  partes,  los productos <span class=\"_ _11\"></span>se <span class=\"_ _9\"></span>han <span class=\"_ _11\"></span>entregado <span class=\"_ _11\"></span>o <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>servicios <span class=\"_ _9\"></span>se <span class=\"_ _11\"></span>han <span class=\"_ _9\"></span>prestado, <span class=\"_ _11\"></span>los <span class=\"_ _9\"></span>honorarios <span class=\"_ _11\"></span>est\u00e1n fijados y su cobro es<span class=\"_ _6\"></span>t\u00e1 razonableme<span class=\"_ _6\"></span>nte asegurado. El <span class=\"_ _6\"></span>Grupo <span class=\"_ _f\"></span>fabrica <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>vende, <span class=\"_ _f\"></span>principalmente, <span class=\"_ _f\"></span>productos <span class=\"_ _6\"></span>farmac\u00e9uticos <span class=\"_ _f\"></span>y <span class=\"_ _6\"></span>productos <span class=\"_ _f\"></span>de salud <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>nutrici\u00f3n <span class=\"_ _b\"> </span>animal. <span class=\"_ _a\"></span>Las <span class=\"_ _c\"> </span>ventas <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>reconocen <span class=\"_ _a\"></span>cuando <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>ha <span class=\"_ _b\"> </span>transferido <span class=\"_ _b\"> </span>el<span class=\"_ _117\"> </span>control de<span class=\"_ _6\"></span> los <span class=\"_ _6\"></span>productos, <span class=\"_ _f\"></span>es decir, <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span>los pro<span class=\"_ _6\"></span>ductos se<span class=\"_ _6\"></span> entregan<span class=\"_ _6\"></span> al <span class=\"_ _6\"></span>cliente, <span class=\"_ _6\"></span>\u00e9ste tiene <span class=\"_ _6\"></span>total <span class=\"_ _6\"></span>discreci\u00f3n <span class=\"_ _6\"></span>sobre <span class=\"_ _f\"></span>el produ<span class=\"_ _6\"></span>cto, <span class=\"_ _6\"></span>y no<span class=\"_ _6\"></span> hay<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>obligaci\u00f3n <span class=\"_ _6\"></span>incumplida <span class=\"_ _f\"></span>que pued<span class=\"_ _6\"></span>a afectar <span class=\"_ _f\"></span>a l<span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>aceptaci\u00f3n <span class=\"_ _f\"></span>por <span class=\"_ _f\"></span>parte <span class=\"_ _6\"></span>del <span class=\"_ _f\"></span>cliente <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _6\"></span>productos. <span class=\"_ _f\"></span>La <span class=\"_ _f\"></span>entrega <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>produce<span class=\"_ _6\"></span> en <span class=\"_ _f\"></span>funci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _6\"></span>acuerdos <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>los c<span class=\"_ _6\"></span>lientes <span class=\"_ _f\"></span>(incoterm) <span class=\"_ _f\"></span>y <span class=\"_ _6\"></span>es <span class=\"_ _f\"></span>en <span class=\"_ _6\"></span>ese <span class=\"_ _6\"></span>momento <span class=\"_ _f\"></span>cuando<span class=\"_ _117\"> </span>los <span class=\"_ _f\"></span>riesgos <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>obsolescencia <span class=\"_ _10\"></span>y <span class=\"_ _f\"></span>p\u00e9rdida <span class=\"_ _f\"></span>se <span class=\"_ _6\"></span>han <span class=\"_ _10\"></span>transferido <span class=\"_ _10\"></span>al <span class=\"_ _6\"></span>cliente, <span class=\"_ _10\"></span>y <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>Grupo <span class=\"_ _f\"></span>tiene evidencia de que s<span class=\"_ _6\"></span>e han cumplido todo<span class=\"_ _6\"></span>s los criterios d<span class=\"_ _6\"></span>e aceptaci\u00f3n. El Grupo vende determinados bienes con derechos de devoluci\u00f3n por parte de los compradores. <span class=\"_ _6\"></span>En estos <span class=\"_ _6\"></span>casos, la <span class=\"_ _6\"></span>venta de l<span class=\"_ _6\"></span>os bienes s<span class=\"_ _6\"></span>e reconoce <span class=\"_ _6\"></span>en el <span class=\"_ _6\"></span>momento en el <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>cumplen <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>condiciones <span class=\"_ _2\"></span>anteriores<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>posible <span class=\"_ _2\"></span>realizar <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>estimaci\u00f3n<span class=\"_ _6\"></span> fiable <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>importe <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>las <span class=\"_ _b\"> </span>devol<span class=\"_ _2\"></span>uciones <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>acuerdo <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>su <span class=\"_ _d\"> </span>experiencia <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>otros factores <span class=\"_ _1c\"> </span>relevantes. <span class=\"_ _18\"> </span>Las <span class=\"_ _1c\"> </span>devoluciones <span class=\"_ _1c\"> </span>estimadas <span class=\"_ _18\"> </span>se <span class=\"_ _1c\"> </span>registran <span class=\"_ _18\"> </span>contra <span class=\"_ _1c\"> </span>ingresos ordinarios y con <span class=\"_ _6\"></span>abono a la provisi<span class=\"_ _6\"></span>\u00f3n por devoluciones <span class=\"_ _6\"></span>de ventas. No <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>considera <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>exista <span class=\"_ _2\"></span>ning\u00fan <span class=\"_ _11\"></span>elemento <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>financiaci\u00f3n <span class=\"_ _2\"></span>dado <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>ventas<span class=\"_ _6\"></span> se realizan con un plazo <span class=\"_ _2\"></span>de cr\u00e9dito reducido, el cual es consistente con la <span class=\"_ _2\"></span>pr\u00e1ctica<span class=\"_ _6\"></span> del mercado.  La <span class=\"_ _11\"></span>direcci\u00f3n <span class=\"_ _11\"></span>considera <span class=\"_ _9\"></span>que <span class=\"_ _11\"></span>no <span class=\"_ _9\"></span>existe <span class=\"_ _11\"></span>ning\u00fan <span class=\"_ _9\"></span>juicio <span class=\"_ _11\"></span>significativo <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>especto <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>estas venta<span class=\"_ _117\"> </span>Desagregaci\u00f3n de i<span class=\"_ _6\"></span>ngresos ordinarios <span class=\"_ _6\"></span>procedentes de c<span class=\"_ _6\"></span>ontratos con clien<span class=\"_ _6\"></span>tes<span class=\"_ _117\"> </span>Los ingr<span class=\"_ _6\"></span>esos ord<span class=\"_ _6\"></span>inarios d<span class=\"_ _6\"></span>e client<span class=\"_ _6\"></span>es externos <span class=\"_ _f\"></span>provienen <span class=\"_ _6\"></span>de la <span class=\"_ _6\"></span>venta <span class=\"_ _6\"></span>de pr<span class=\"_ _6\"></span>oductos d<span class=\"_ _6\"></span>e especialidades <span class=\"_ _1f\"> </span>farmac\u00e9uticas <span class=\"_ _1f\"> </span>y <span class=\"_ _4\"> </span>prod<span class=\"_ _6\"></span>uctos <span class=\"_ _25\"> </span>para <span class=\"_ _1f\"> </span>nutrici\u00f3n <span class=\"_ _25\"> </span>y <span class=\"_ _25\"> </span>salud <span class=\"_ _25\"> </span>animal,<span class=\"_ _6\"></span> principalmente. Respecto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _a\"></span>ventas <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>especialidades<span class=\"_ _6\"></span> <span class=\"_ _b\"> </span>farmac\u00e9ut<span class=\"_ _6\"></span>icas, <span class=\"_ _b\"> </span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"> </span>considera <span class=\"_ _b\"> </span>qu<span class=\"_ _6\"></span>e existe una <span class=\"_ _6\"></span>\u00fanica tipo<span class=\"_ _6\"></span>log\u00eda de <span class=\"_ _6\"></span>contratos con <span class=\"_ _6\"></span>clientes: <span class=\"_ _6\"></span>las venta<span class=\"_ _6\"></span>s corresponden <span class=\"_ _6\"></span>a una<span class=\"_ _117\"> </span>\u00fanica obligaci\u00f3n de <span class=\"_ _2\"></span>desempe\u00f1o (venta del producto <span class=\"_ _2\"></span>qu\u00edmico<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>o farmac\u00e9utico) y <span class=\"_ _2\"></span>se<span class=\"_ _6\"></span> realizan en un mo<span class=\"_ _6\"></span>mento del tiempo.<span class=\"_ _117\"> </span>Respecto  a <span class=\"_ _d\"> </span>las  ventas <span class=\"_ _d\"> </span>de  productos <span class=\"_ _13\"> </span>para  nu<span class=\"_ _6\"></span>trici\u00f3n <span class=\"_ _13\"> </span>y  salud <span class=\"_ _13\"> </span>animal, <span class=\"_ _d\"> </span>el  Grupo considera <span class=\"_ _c\"> </span>que <span class=\"_ _d\"> </span>existe <span class=\"_ _c\"> </span>una <span class=\"_ _c\"> </span>\u00fanica <span class=\"_ _d\"> </span>tipolog\u00eda <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>contratos <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>clientes: <span class=\"_ _d\"> </span>las <span class=\"_ _c\"> </span>ventas corresponden <span class=\"_ _2\"></span>a una <span class=\"_ _2\"></span>\u00fanica <span class=\"_ _2\"></span>obligaci\u00f3n de <span class=\"_ _2\"></span>desempe\u00f1o <span class=\"_ _2\"></span>y se <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ealiza<span class=\"_ _6\"></span>n <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>momento del tiempo.   No <span class=\"_ _2\"></span>habiendo <span class=\"_ _11\"></span>otras <span class=\"_ _11\"></span>tipolog\u00edas <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>contratos <span class=\"_ _2\"></span>con <span class=\"_ _11\"></span>clientes, <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>ha <span class=\"_ _11\"></span>desagregado<span class=\"_ _6\"></span> las ventas por su<span class=\"_ _6\"></span> \u00e1mbito geogr\u00e1<span class=\"_ _6\"></span>fico (v\u00e9ase nota 23<span class=\"ls6\">).<span class=\"_ _117\"> </span></span>3.14.2 <span class=\"_ _1f\"> </span>Otros ingreso<span class=\"_ _6\"></span>s Los ingre<span class=\"_ _6\"></span>sos y <span class=\"_ _6\"></span>comisiones <span class=\"_ _f\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>licencias se<span class=\"_ _6\"></span> reconoc<span class=\"_ _6\"></span>en e<span class=\"_ _6\"></span>n funci\u00f3n <span class=\"_ _6\"></span>de si,<span class=\"_ _6\"></span> en <span class=\"_ _6\"></span>esencia, se t<span class=\"_ _6\"></span>rata de <span class=\"_ _f\"></span>una venta <span class=\"_ _f\"></span>del ac<span class=\"_ _6\"></span>tivo o <span class=\"_ _f\"></span>derechos o <span class=\"_ _f\"></span>es un <span class=\"_ _f\"></span>acuerdo de <span class=\"_ _f\"></span>uso de <span class=\"_ _f\"></span>licencia. Ser<span class=\"_ _6\"></span>\u00e1 una venta y por t<span class=\"_ _2\"></span>anto se reconoce el ingreso en el momento de la transferencia de los derechos al titu<span class=\"_ _6\"></span>lar de la licenc<span class=\"_ _6\"></span>ia, en las siguientes <span class=\"_ _6\"></span>circunstancias: \u2022<span class=\"ff1\"> <span class=\"_ _26\"> </span><span class=\"ff2\">Los <span class=\"_ _11\"></span>der<span class=\"_ _2\"></span>echos <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>as<span class=\"_ _2\"></span>ignan <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>cam<span class=\"_ _2\"></span>bio <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>comisiones <span class=\"_ _11\"></span>fijas <span class=\"_ _11\"></span>o <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>reembolsables <span class=\"_ _9\"></span>a </span></span>t\u00edtulo de garant<span class=\"_ _6\"></span>\u00eda del acuerdo. \u2022<span class=\"ff1\"> <span class=\"_ _26\"> </span><span class=\"ff2\">El contrato no pue<span class=\"_ _6\"></span>de ser rescindido. </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _26\"> </span><span class=\"ff2\">El Grupo no man<span class=\"_ _6\"></span>tiene ning\u00fan contro<span class=\"_ _6\"></span>l sobre la gesti\u00f3n.<span class=\"_ _6\"></span> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _26\"> </span><span class=\"ff2\">El Grupo no man<span class=\"_ _6\"></span>tiene ninguna oblig<span class=\"_ _6\"></span>aci\u00f3n de ejecuci\u00f3<span class=\"_ _6\"></span>n.<span class=\"_ _117\"> </span></span></span>En <span class=\"_ _a\"></span>el <span class=\"_ _b\"> </span>resto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>casos <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>considerar\u00e1 <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>importes <span class=\"_ _a\"></span>est\u00e1n <span class=\"_ _a\"></span>relacionados <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>el derecho <span class=\"_ _2\"></span>al <span class=\"_ _11\"></span>uso <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>licencia, <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>por <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>anto <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>ingresos <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>reconocen <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>lo <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>argo <span class=\"_ _2\"></span>de ese per\u00edodo. Si el Grupo recibe un porcentaje de los ingreso<span class=\"_ _6\"></span>s pero con un m\u00ednimo garantizado, <span class=\"_ _c\"> </span>este <span class=\"_ _c\"> </span>m\u00ednimo <span class=\"_ _c\"> </span>se <span class=\"_ _c\"> </span>r<span class=\"_ _2\"></span>econoc<span class=\"_ _6\"></span>er\u00e1 <span class=\"_ _d\"> </span>como <span class=\"_ _b\"> </span>ingresos <span class=\"_ _c\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _c\"> </span>momento <span class=\"_ _c\"> </span>inicial siempre <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _2\"></span>no <span class=\"_ _11\"></span>mantenga <span class=\"_ _2\"></span>riesgos <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>ventajas <span class=\"_ _2\"></span>significativos <span class=\"_ _2\"></span>inherentes <span class=\"_ _2\"></span>a la p<span class=\"_ _6\"></span>ropiedad <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>licencia. <span class=\"_ _f\"></span>El Grupo <span class=\"_ _f\"></span>reconoce <span class=\"_ _6\"></span>estos <span class=\"_ _6\"></span>ingresos <span class=\"_ _f\"></span>en el <span class=\"_ _6\"></span>ep\u00edgrafe <span class=\"_ _f\"></span>\u201cOtros ingresos\u201d <span class=\"_ _2\"></span><span class=\"ff2\">de <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>cuenta <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>P\u00e9rdidas <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>Ganancias <span class=\"_ _2\"></span>adjunta,<span class=\"_ _117\"> </span></span>ya <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>considera <span class=\"_ _2\"></span>que no se mantiene <span class=\"_ _6\"></span>control sobre la g<span class=\"_ _6\"></span>esti\u00f3n posterior de <span class=\"_ _6\"></span>los ingresos por roy<span class=\"_ _6\"></span>alties<span class=\"_ _117\"> </span>. 3.14.3 <span class=\"_ _1f\"> </span>Ingresos por <span class=\"_ _6\"></span>dividendos  <span class=\"_ _21\"> </span>Los <span class=\"_ _1c\"> </span>ingresos <span class=\"_ _1c\"> </span>por <span class=\"_ _1c\"> </span>dividendos <span class=\"_ _1c\"> </span>procedentes  de <span class=\"_ _1c\"> </span>inversiones <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>i<span class=\"_ _2\"></span>nst<span class=\"_ _6\"></span>rumentos <span class=\"_ _1c\"> </span>de patrimonio <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>r<span class=\"_ _2\"></span>econo<span class=\"_ _6\"></span>cen <span class=\"_ _c\"> </span>cuando <span class=\"_ _b\"> </span>han <span class=\"_ _b\"> </span>surgido <span class=\"_ _c\"> </span>los <span class=\"_ _b\"> </span>derechos <span class=\"_ _b\"> </span>para <span class=\"_ _c\"> </span>el <span class=\"_ _b\"> </span>Grupo <span class=\"_ _c\"> </span>a <span class=\"_ _b\"> </span>su percepci\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": " <span class=\"_ _15\"> </span>Los <span class=\"_ _2\"></span>ingresos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>venta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>bi<span class=\"_ _2\"></span>enes <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>servicios <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconocen <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>razonable <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la contrapartida <span class=\"_ _b\"> </span>recibida <span class=\"_ _d\"> </span>o <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>recibir <span class=\"_ _c\"> </span>derivada <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _c\"> </span>mismos. <span class=\"_ _c\"> </span>Los <span class=\"_ _c\"> </span>ingresos <span class=\"_ _c\"> </span>ordinarios <span class=\"_ _c\"> </span>se presentan netos del impuesto sobre <span class=\"_ _2\"></span>valor a\u00f1adido y de cualquier otro importe o <span class=\"_ _11\"></span>impuesto,<span class=\"_ _6\"></span> que en sus<span class=\"_ _6\"></span>tancia correspon<span class=\"_ _6\"></span>da a can<span class=\"_ _6\"></span>tidades rec<span class=\"_ _6\"></span>ibidas por <span class=\"_ _6\"></span>cuenta de <span class=\"_ _6\"></span>terceros. As<span class=\"_ _6\"></span>imismo, los<span class=\"_ _6\"></span> descuentos po<span class=\"_ _6\"></span>r pronto <span class=\"_ _f\"></span>pago, por volu<span class=\"_ _6\"></span>men u ot<span class=\"_ _6\"></span>ro tipo d<span class=\"_ _6\"></span>e descu<span class=\"_ _6\"></span>entos, as\u00ed <span class=\"_ _f\"></span>como los interese<span class=\"_ _6\"></span>s incorporados al <span class=\"_ _6\"></span>nominal de los c<span class=\"_ _6\"></span>r\u00e9ditos, se registran c<span class=\"_ _6\"></span>omo una minoraci\u00f3n d<span class=\"_ _6\"></span>el mismo<span class=\"_ _117\"> </span>.<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "los interese<span class=\"_ _6\"></span>s incorporados al <span class=\"_ _6\"></span>nominal de los c<span class=\"_ _6\"></span>r\u00e9ditos, se registran c<span class=\"_ _6\"></span>omo una minoraci\u00f3n d<span class=\"_ _6\"></span>el mismo<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "3.14.2 <span class=\"_ _1f\"> </span>Otros ingreso<span class=\"_ _6\"></span>s Los ingre<span class=\"_ _6\"></span>sos y <span class=\"_ _6\"></span>comisiones <span class=\"_ _f\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>licencias se<span class=\"_ _6\"></span> reconoc<span class=\"_ _6\"></span>en e<span class=\"_ _6\"></span>n funci\u00f3n <span class=\"_ _6\"></span>de si,<span class=\"_ _6\"></span> en <span class=\"_ _6\"></span>esencia, se t<span class=\"_ _6\"></span>rata de <span class=\"_ _f\"></span>una venta <span class=\"_ _f\"></span>del ac<span class=\"_ _6\"></span>tivo o <span class=\"_ _f\"></span>derechos o <span class=\"_ _f\"></span>es un <span class=\"_ _f\"></span>acuerdo de <span class=\"_ _f\"></span>uso de <span class=\"_ _f\"></span>licencia. Ser<span class=\"_ _6\"></span>\u00e1 una venta y por t<span class=\"_ _2\"></span>anto se reconoce el ingreso en el momento de la transferencia de los derechos al titu<span class=\"_ _6\"></span>lar de la licenc<span class=\"_ _6\"></span>ia, en las siguientes <span class=\"_ _6\"></span>circunstancias: \u2022<span class=\"ff1\"> <span class=\"_ _26\"> </span><span class=\"ff2\">Los <span class=\"_ _11\"></span>der<span class=\"_ _2\"></span>echos <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>as<span class=\"_ _2\"></span>ignan <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>cam<span class=\"_ _2\"></span>bio <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>comisiones <span class=\"_ _11\"></span>fijas <span class=\"_ _11\"></span>o <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>reembolsables <span class=\"_ _9\"></span>a </span></span>t\u00edtulo de garant<span class=\"_ _6\"></span>\u00eda del acuerdo. \u2022<span class=\"ff1\"> <span class=\"_ _26\"> </span><span class=\"ff2\">El contrato no pue<span class=\"_ _6\"></span>de ser rescindido. </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _26\"> </span><span class=\"ff2\">El Grupo no man<span class=\"_ _6\"></span>tiene ning\u00fan contro<span class=\"_ _6\"></span>l sobre la gesti\u00f3n.<span class=\"_ _6\"></span> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _26\"> </span><span class=\"ff2\">El Grupo no man<span class=\"_ _6\"></span>tiene ninguna oblig<span class=\"_ _6\"></span>aci\u00f3n de ejecuci\u00f3<span class=\"_ _6\"></span>n.<span class=\"_ _117\"> </span></span></span>En <span class=\"_ _a\"></span>el <span class=\"_ _b\"> </span>resto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>casos <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>considerar\u00e1 <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>importes <span class=\"_ _a\"></span>est\u00e1n <span class=\"_ _a\"></span>relacionados <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>el derecho <span class=\"_ _2\"></span>al <span class=\"_ _11\"></span>uso <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>licencia, <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>por <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>anto <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>ingresos <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>reconocen <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>lo <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>argo <span class=\"_ _2\"></span>de ese per\u00edodo. Si el Grupo recibe un porcentaje de los ingreso<span class=\"_ _6\"></span>s pero con un m\u00ednimo garantizado, <span class=\"_ _c\"> </span>este <span class=\"_ _c\"> </span>m\u00ednimo <span class=\"_ _c\"> </span>se <span class=\"_ _c\"> </span>r<span class=\"_ _2\"></span>econoc<span class=\"_ _6\"></span>er\u00e1 <span class=\"_ _d\"> </span>como <span class=\"_ _b\"> </span>ingresos <span class=\"_ _c\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _c\"> </span>momento <span class=\"_ _c\"> </span>inicial siempre <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _2\"></span>no <span class=\"_ _11\"></span>mantenga <span class=\"_ _2\"></span>riesgos <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>ventajas <span class=\"_ _2\"></span>significativos <span class=\"_ _2\"></span>inherentes <span class=\"_ _2\"></span>a la p<span class=\"_ _6\"></span>ropiedad <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>licencia. <span class=\"_ _f\"></span>El Grupo <span class=\"_ _f\"></span>reconoce <span class=\"_ _6\"></span>estos <span class=\"_ _6\"></span>ingresos <span class=\"_ _f\"></span>en el <span class=\"_ _6\"></span>ep\u00edgrafe <span class=\"_ _f\"></span>\u201cOtros ingresos\u201d <span class=\"_ _2\"></span><span class=\"ff2\">de <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>cuenta <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>P\u00e9rdidas <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>Ganancias <span class=\"_ _2\"></span>adjunta,<span class=\"_ _117\"> </span></span>ya <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>considera <span class=\"_ _2\"></span>que no se mantiene <span class=\"_ _6\"></span>control sobre la g<span class=\"_ _6\"></span>esti\u00f3n posterior de <span class=\"_ _6\"></span>los ingresos por roy<span class=\"_ _6\"></span>alties<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-384": {
   "value": "3.15 <span class=\"_ _19\"> </span>Subvenciones o<span class=\"_ _6\"></span>ficiales  <span class=\"_ _15\"> </span>Las  subvenciones  oficiales  se  reconocen  cuando  existe  una  seguridad  razonable  del cumplimiento de <span class=\"_ _6\"></span>las condiciones aso<span class=\"_ _6\"></span>ciadas a su conces<span class=\"_ _6\"></span>i\u00f3n y el cobro de <span class=\"_ _6\"></span>las mismas.  <span class=\"_ _15\"> </span>Las <span class=\"_ _6\"></span>subvencione<span class=\"_ _6\"></span>s <span class=\"_ _6\"></span>procedentes <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>administrac<span class=\"_ _6\"></span>iones <span class=\"_ _6\"></span>p\u00fablicas <span class=\"_ _f\"></span>recibidas <span class=\"_ _6\"></span>como <span class=\"_ _f\"></span>compensaci\u00f3n por <span class=\"_ _9\"></span>gastos <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>p\u00e9rdidas <span class=\"_ _9\"></span>ya <span class=\"_ _9\"></span>incurridas, <span class=\"_ _11\"></span>o <span class=\"_ _a\"></span>bien<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>p<span class=\"_ _6\"></span>rop\u00f3sito <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>prestar <span class=\"_ _11\"></span>apoyo <span class=\"_ _9\"></span>financiero inmediato <span class=\"_ _11\"></span>no <span class=\"_ _9\"></span>relacionado <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>gas<span class=\"_ _2\"></span>tos <span class=\"_ _11\"></span>futuros <span class=\"_ _11\"></span>se <span class=\"_ _9\"></span>reconocen <span class=\"_ _9\"></span>con <span class=\"_ _11\"></span>abono <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>cuentas <span class=\"_ _11\"></span>de <span class=\"_ _a\"></span>otros ingresos de la cu<span class=\"_ _6\"></span>enta de p\u00e9rdidas y gan<span class=\"_ _6\"></span>ancias consolida<span class=\"_ _6\"></span>da.<span class=\"_ _117\"> </span>Los <span class=\"_ _f\"></span>pasivos <span class=\"_ _10\"></span>financieros <span class=\"_ _f\"></span>que <span class=\"_ _10\"></span>incorporan <span class=\"_ _f\"></span>ayudas <span class=\"_ _10\"></span>impl\u00edcitas <span class=\"_ _f\"></span>en <span class=\"_ _10\"></span>f<span class=\"_ _2\"></span>orma <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>aplicaci\u00f3n <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>tipos de  inter\u00e9<span class=\"_ _6\"></span>s  por <span class=\"_ _d\"> </span>debajo  de <span class=\"_ _d\"> </span>mercado  se <span class=\"_ _d\"> </span>reconocen  en<span class=\"_ _6\"></span>  el <span class=\"_ _13\"> </span>momento <span class=\"_ _d\"> </span>inicial  por<span class=\"_ _6\"></span>  su <span class=\"_ _13\"> </span>valor<span class=\"_ _6\"></span> razonable. <span class=\"_ _2\"></span>La <span class=\"_ _11\"></span>diferencia <span class=\"_ _2\"></span>entre <span class=\"_ _2\"></span>dicho <span class=\"_ _11\"></span>valor, <span class=\"_ _2\"></span>ajustado <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>su <span class=\"_ _11\"></span>caso <span class=\"_ _11\"></span>por <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>costes <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>emisi\u00f3n<span class=\"_ _117\"> </span>del <span class=\"_ _d\"> </span>pasivo <span class=\"_ _d\"> </span>financiero <span class=\"_ _d\"> </span>y  e<span class=\"_ _6\"></span>l <span class=\"_ _d\"> </span>importe <span class=\"_ _d\"> </span>recibido, <span class=\"_ _d\"> </span>se <span class=\"_ _13\"> </span>registra <span class=\"_ _d\"> </span>como <span class=\"_ _d\"> </span>una <span class=\"_ _d\"> </span>subvenci\u00f3n <span class=\"_ _d\"> </span>oficial atendiendo a la n<span class=\"_ _6\"></span>aturaleza de la subve<span class=\"_ _6\"></span>nci\u00f3n concedida",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-385": {
   "value": "3.16 <span class=\"_ _19\"> </span>Arrenda<span class=\"_ _6\"></span>mientos  <span class=\"_ _15\"> </span>El  G<span class=\"_ _6\"></span>rupo <span class=\"_ _13\"> </span>realiza <span class=\"_ _d\"> </span>operaciones  de <span class=\"_ _d\"> </span>arrendamien<span class=\"_ _6\"></span>to  ope<span class=\"_ _6\"></span>rativo  c<span class=\"_ _6\"></span>omo <span class=\"_ _13\"> </span>arrendatario <span class=\"_ _d\"> </span>y <span class=\"_ _13\"> </span>como arrendador. Los arrendamiento<span class=\"_ _6\"></span>s se reconocen <span class=\"_ _6\"></span>como un activo p<span class=\"_ _6\"></span>or derecho de uso y <span class=\"_ _6\"></span>el correspondien<span class=\"_ _6\"></span>te pasivo en la fech<span class=\"_ _6\"></span>a en que el activo a<span class=\"_ _6\"></span>rrendado est\u00e1 dis<span class=\"_ _6\"></span>ponible para su uso <span class=\"_ _6\"></span>por el Gru<span class=\"_ _6\"></span>po.<span class=\"_ _2\"></span> Los <span class=\"_ _2\"></span>activos <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>pasivos<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>surgen <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _11\"></span>arrendamient<span class=\"_ _6\"></span>o <span class=\"_ _11\"></span>se <span class=\"_ _2\"></span>valoran <span class=\"_ _2\"></span>inicialmente <span class=\"_ _2\"></span>sobre <span class=\"_ _11\"></span>una base <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>valor <span class=\"_ _11\"></span>actual. <span class=\"_ _11\"></span>Los <span class=\"_ _11\"></span>pasivos <span class=\"_ _11\"></span>por <span class=\"_ _9\"></span>arrendamiento<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>incluyen <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>valor <span class=\"_ _9\"></span>actual <span class=\"_ _11\"></span>neto <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>los siguientes pago<span class=\"_ _6\"></span>s por arrendamiento: \u2022<span class=\"ff1\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Pagos fijos. </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Los pagos variabl<span class=\"_ _6\"></span>es por arrendamiento <span class=\"_ _6\"></span>que dependen <span class=\"_ _6\"></span>de un \u00edndice o un tipo. </span></span>Los <span class=\"_ _f\"></span>pagos <span class=\"_ _f\"></span>por <span class=\"_ _10\"></span>arrendamiento <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>realizarse <span class=\"_ _10\"></span>bajo <span class=\"_ _f\"></span>opciones <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>pr\u00f3rroga <span class=\"_ _10\"></span>raz<span class=\"_ _2\"></span>onab<span class=\"_ _6\"></span>lemente <span class=\"_ _10\"></span>ciertas tambi\u00e9n se incluy<span class=\"_ _6\"></span>en en la valor<span class=\"_ _6\"></span>aci\u00f3n del pasivo. Los <span class=\"_ _c\"> </span>pagos <span class=\"_ _d\"> </span>por <span class=\"_ _c\"> </span>arrendamiento <span class=\"_ _b\"> </span>se <span class=\"_ _d\"> </span>descuentan <span class=\"_ _c\"> </span>usando <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>t<span class=\"_ _2\"></span>ipo <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>inter\u00e9s <span class=\"_ _c\"> </span>impl\u00edcito <span class=\"_ _d\"> </span>en <span class=\"_ _c\"> </span>el arrendamiento. <span class=\"_ _6\"></span>Si es<span class=\"_ _6\"></span>e tipo <span class=\"_ _6\"></span>no se <span class=\"_ _f\"></span>puede determinar <span class=\"_ _6\"></span>f\u00e1cilmente, <span class=\"_ _f\"></span>que es gene<span class=\"_ _6\"></span>ralmente el <span class=\"_ _f\"></span>ca<span class=\"_ _2\"></span>so<span class=\"_ _117\"> </span>para <span class=\"_ _a\"></span>los <span class=\"_ _b\"> </span>arrenda<span class=\"_ _6\"></span>mientos <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _b\"> </span>Grupo, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>usa <span class=\"_ _b\"> </span>el <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>incremental <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>endeudamiento <span class=\"_ _a\"></span>d<span class=\"_ _2\"></span>el arrendatario, <span class=\"_ _a\"></span>siendo <span class=\"_ _a\"> </span>el <span class=\"_ _b\"> </span>tipo <span class=\"_ _a\"></span>que <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>arrendatario <span class=\"_ _a\"></span>individual <span class=\"_ _a\"></span>tendr\u00eda <span class=\"_ _a\"></span>que <span class=\"_ _b\"> </span>pagar <span class=\"_ _a\"></span>para <span class=\"_ _b\"> </span>pedir prestados <span class=\"_ _c\"> </span>los <span class=\"_ _c\"> </span>fondos <span class=\"_ _c\"> </span>necesarios <span class=\"_ _c\"> </span>para <span class=\"_ _c\"> </span>obtener <span class=\"_ _c\"> </span>un <span class=\"_ _c\"> </span>activo <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>valor <span class=\"_ _c\"> </span>similar <span class=\"_ _c\"> </span>al <span class=\"_ _c\"> </span>activo <span class=\"_ _c\"> </span>por derecho <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>uso <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>un <span class=\"_ _9\"></span>entorno <span class=\"_ _9\"></span>econ\u00f3mico <span class=\"_ _9\"></span>similar <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>t\u00e9rminos, <span class=\"_ _9\"></span>garant\u00edas <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>condiciones similares. El <span class=\"_ _d\"> </span>Grupo <span class=\"_ _c\"> </span>est\u00e1 <span class=\"_ _d\"> </span>expuesto <span class=\"_ _b\"> </span>a <span class=\"_ _d\"> </span>potenciales <span class=\"_ _c\"> </span>incrementos <span class=\"_ _c\"> </span>futuros <span class=\"_ _d\"> </span>en <span class=\"_ _c\"> </span>los <span class=\"_ _d\"> </span>pagos <span class=\"_ _c\"> </span>variables <span class=\"_ _c\"> </span>por arrendamiento <span class=\"_ _d\"> </span>basados <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>un <span class=\"_ _d\"> </span>\u00ed<span class=\"_ _2\"></span>ndic<span class=\"_ _6\"></span>e <span class=\"_ _13\"> </span>o <span class=\"_ _d\"> </span>tipo, <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>no  est<span class=\"_ _6\"></span>\u00e1n <span class=\"_ _d\"> </span>incluidos <span class=\"_ _d\"> </span>en  el <span class=\"_ _c\"> </span>pasivo  po<span class=\"_ _6\"></span>r arrendamiento <span class=\"_ _2\"></span>hasta <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>tienen <span class=\"_ _2\"></span>efecto. <span class=\"_ _2\"></span>Cuando<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>ajustes <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>pagos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>arrendamiento<span class=\"_ _6\"></span> basados <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>un <span class=\"_ _a\"></span>\u00edndice <span class=\"_ _9\"></span>o <span class=\"_ _a\"></span>un <span class=\"_ _9\"></span>tipo <span class=\"_ _a\"></span>tienen <span class=\"_ _9\"></span>efecto, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>pasi<span class=\"_ _6\"></span>vo <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>arrendamiento <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>eval\u00faa <span class=\"_ _a\"></span>de nuevo y se ajusta <span class=\"_ _6\"></span>contra el activo po<span class=\"_ _6\"></span>r derecho de uso.<span class=\"_ _117\"> </span>Los <span class=\"_ _13\"> </span>pagos <span class=\"_ _d\"> </span>por<span class=\"_ _2\"></span> <span class=\"_ _d\"> </span>arrendamiento <span class=\"_ _d\"> </span>se  asignan <span class=\"_ _d\"> </span>entre  p<span class=\"_ _6\"></span>rincipal <span class=\"_ _d\"> </span>y  coste <span class=\"_ _d\"> </span>financiero. <span class=\"_ _d\"> </span>El  coste financiero  se  carga  a  resultados  durante  el  periodo  de  arrendamiento<span class=\"_ _6\"></span>  de  forma  que<span class=\"_ _117\"> </span>produzcan <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>inter\u00e9s <span class=\"_ _9\"></span>peri\u00f3dico <span class=\"_ _9\"></span>constante <span class=\"_ _9\"></span>sobre <span class=\"_ _11\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>saldo <span class=\"_ _11\"></span>restante <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>el <span class=\"_ _9\"></span>pasivo <span class=\"_ _9\"></span>para cada periodo. Los activos por de<span class=\"_ _6\"></span>recho de uso se valora<span class=\"_ _6\"></span>n a coste que c<span class=\"_ _6\"></span>omprende lo siguien<span class=\"_ _6\"></span>te:<span class=\"_ _117\"> </span>El importe de la v<span class=\"_ _6\"></span>aloraci\u00f3n inicial de<span class=\"_ _6\"></span>l pasivo por arren<span class=\"_ _6\"></span>damiento. \u2022<span class=\"ff1\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Cualquier <span class=\"_ _2\"></span>pago <span class=\"_ _11\"></span>por <span class=\"_ _2\"></span>arrendamiento <span class=\"_ _2\"></span>hecho <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>antes <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>fecha <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>comienzo, <span class=\"_ _2\"></span>menos </span></span>cualquier incent<span class=\"_ _6\"></span>ivo por arrendamien<span class=\"_ _6\"></span>to recibido.<span class=\"_ _117\"> </span>Cualquier coste d<span class=\"_ _6\"></span>irecto inicial.<span class=\"_ _117\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Costes de restau<span class=\"_ _6\"></span>raci\u00f3n.<span class=\"_ _117\"> </span></span></span>Los activos por derecho de uso gene<span class=\"_ _6\"></span>ralmente se amorti<span class=\"_ _6\"></span>zan de forma lineal durante la vida \u00fatil <span class=\"_ _6\"></span>del <span class=\"_ _f\"></span>activo o <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>plazo <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>arrendamiento, <span class=\"_ _f\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>menor <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _f\"></span>dos. Si <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>tiene <span class=\"_ _f\"></span>la <span class=\"_ _6\"></span>certeza<span class=\"_ _117\"> </span>razonable <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>ejercer <span class=\"_ _b\"> </span>una <span class=\"_ _b\"> </span>opci\u00f3n <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>compra, <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>activo <span class=\"_ _b\"> </span>por <span class=\"_ _b\"> </span>derecho <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>uso <span class=\"_ _c\"> </span>se <span class=\"_ _c\"> </span>amortiza durante la vida \u00fat<span class=\"_ _6\"></span>il del activo suby<span class=\"_ _6\"></span>acente. Los <span class=\"_ _b\"> </span>pagos <span class=\"_ _c\"> </span>asociados <span class=\"_ _b\"> </span>con <span class=\"_ _b\"> </span>ar<span class=\"_ _2\"></span>rendami<span class=\"_ _6\"></span>entos <span class=\"_ _b\"> </span>a <span class=\"_ _c\"> </span>corto <span class=\"_ _c\"> </span>plazo <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>todos <span class=\"_ _c\"> </span>los <span class=\"_ _b\"> </span>arrendamientos <span class=\"_ _b\"> </span>de activos de <span class=\"_ _f\"></span>poco valor <span class=\"_ _6\"></span>se rec<span class=\"_ _6\"></span>onocen sob<span class=\"_ _6\"></span>re una <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>lineal co<span class=\"_ _6\"></span>mo un <span class=\"_ _6\"></span>gasto <span class=\"_ _6\"></span>en resul<span class=\"_ _6\"></span>tados. Los arrendamientos <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>corto <span class=\"_ _a\"></span>p<span class=\"_ _6\"></span>lazo <span class=\"_ _a\"></span>son <span class=\"_ _9\"></span>arrendamientos <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>plazo <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>arrenda<span class=\"_ _6\"></span>miento <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>12 meses <span class=\"_ _11\"></span>o <span class=\"_ _9\"></span>menos. <span class=\"_ _9\"></span>Los <span class=\"_ _11\"></span>activos <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>reducido <span class=\"_ _11\"></span>incluyen <span class=\"_ _11\"></span>equipo <span class=\"_ _9\"></span>inform\u00e1tico <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>elementos peque\u00f1os de mob<span class=\"_ _6\"></span>iliario de oficina. Las opciones <span class=\"_ _2\"></span>de ampliaci\u00f3n y <span class=\"_ _2\"></span>finalizaci\u00f3n <span class=\"_ _2\"></span>est\u00e1n incluidas en <span class=\"_ _2\"></span>una serie <span class=\"_ _2\"></span>de arrendamientos de <span class=\"_ _9\"></span>inmuebles <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>equip<span class=\"_ _6\"></span>os <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>todo <span class=\"_ _11\"></span>el <span class=\"_ _a\"></span>Grupo. <span class=\"_ _9\"></span>Estos <span class=\"_ _11\"></span>t\u00e9rminos <span class=\"_ _a\"></span>se<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>utiliz<span class=\"_ _6\"></span>an <span class=\"_ _9\"></span>para <span class=\"_ _a\"></span>maxi<span class=\"_ _6\"></span>mizar <span class=\"_ _9\"></span>la flexibilidad <span class=\"_ _2\"></span>operativa <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>t\u00e9rminos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>gestionar <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>activos <span class=\"_ _11\"></span>usados <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>las <span class=\"_ _9\"></span>operaciones <span class=\"_ _11\"></span>del Grupo. <span class=\"_ _e\"> </span>La <span class=\"_ _e\"> </span>m<span class=\"_ _2\"></span>ayor\u00eda <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>las <span class=\"_ _17\"> </span>opciones<span class=\"_ _6\"></span> <span class=\"_ _17\"> </span>de <span class=\"_ _e\"> </span>ampliaci\u00f3n <span class=\"_ _e\"> </span>y <span class=\"_ _17\"> </span>finalizaci\u00f3n <span class=\"_ _e\"> </span>manteni<span class=\"_ _6\"></span>das <span class=\"_ _e\"> </span>son ejercitables s\u00f3<span class=\"_ _6\"></span>lo por el Grupo y no po<span class=\"_ _6\"></span>r el respectivo <span class=\"_ _6\"></span>arrendador. Los <span class=\"_ _1c\"> </span>ingresos <span class=\"_ _1c\"> </span>procedente<span class=\"_ _6\"></span>s <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>arrendamien<span class=\"_ _6\"></span>tos <span class=\"_ _1c\"> </span>operativos, <span class=\"_ _1c\"> </span>netos <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>incentivos<span class=\"_ _6\"></span> concedidos, <span class=\"_ _1c\"> </span>se <span class=\"_ _18\"> </span>reconocen <span class=\"_ _1c\"> </span>com<span class=\"_ _2\"></span>o <span class=\"_ _18\"> </span>ingresos <span class=\"_ _1c\"> </span>de <span class=\"_ _18\"> </span>forma <span class=\"_ _18\"> </span>lineal <span class=\"_ _18\"> </span>a <span class=\"_ _18\"> </span>lo <span class=\"_ _18\"> </span>largo <span class=\"_ _1c\"> </span>del <span class=\"_ _18\"> </span>plazo <span class=\"_ _18\"> </span>del arrendamiento.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "3.17 <span class=\"_ _19\"> </span>Impuesto sobre<span class=\"_ _6\"></span> las ganancias El g<span class=\"_ _6\"></span>asto <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>ingreso <span class=\"_ _f\"></span>por impu<span class=\"_ _6\"></span>esto sob<span class=\"_ _6\"></span>re <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>ganancias<span class=\"_ _6\"></span> co<span class=\"_ _6\"></span>mprende <span class=\"_ _6\"></span>tanto <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>impuesto <span class=\"_ _6\"></span>corriente<span class=\"_ _6\"></span> como el impue<span class=\"_ _6\"></span>sto diferido. El <span class=\"_ _9\"></span>impuesto <span class=\"_ _9\"></span>corriente <span class=\"_ _9\"></span>es <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>cantidad <span class=\"_ _a\"></span>a <span class=\"_ _11\"></span>pagar <span class=\"_ _9\"></span>o <span class=\"_ _a\"></span>recupe<span class=\"_ _6\"></span>rar <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _11\"></span>ejercicio <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>e<span class=\"_ _6\"></span>l <span class=\"_ _9\"></span>impuesto sobre <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>ganancias <span class=\"_ _11\"></span>relativa <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>ganancia <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>p\u00e9rdida <span class=\"_ _11\"></span>fiscal <span class=\"_ _9\"></span>consolidada <span class=\"_ _2\"></span>del<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>ejerci<span class=\"_ _6\"></span>cio. <span class=\"_ _11\"></span>Los activos o pasivos por impuesto sobre las ganancia<span class=\"_ _6\"></span>s corriente se valoran por <span class=\"_ _2\"></span>las cantidades<span class=\"_ _f\"></span> que <span class=\"_ _11\"></span>se <span class=\"_ _2\"></span>espera <span class=\"_ _11\"></span>pagar <span class=\"_ _2\"></span>o <span class=\"_ _11\"></span>recuperar <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>autoridades <span class=\"_ _2\"></span>fiscales, <span class=\"_ _2\"></span>utilizando <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>normativa <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>los tipos impositivos qu<span class=\"_ _6\"></span>e est\u00e1n aprobados o<span class=\"_ _6\"></span> est\u00e1n a punto d<span class=\"_ _6\"></span>e aprobarse en la fecha d<span class=\"_ _6\"></span>e cierre.  Los <span class=\"_ _11\"></span>pas<span class=\"_ _2\"></span>ivos <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>i<span class=\"_ _2\"></span>mpuesto <span class=\"_ _2\"></span>dif<span class=\"_ _2\"></span>erido <span class=\"_ _11\"></span>son <span class=\"_ _9\"></span>los <span class=\"_ _11\"></span>importes <span class=\"_ _9\"></span>a <span class=\"_ _11\"></span>pagar <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>futuro <span class=\"_ _9\"></span>en <span class=\"_ _11\"></span>concepto <span class=\"_ _9\"></span>de impuesto <span class=\"_ _18\"> </span>sobre <span class=\"_ _e\"> </span>sociedade<span class=\"_ _6\"></span>s <span class=\"_ _e\"> </span>relaciona<span class=\"_ _6\"></span>dos <span class=\"_ _e\"> </span>con <span class=\"_ _18\"> </span>las <span class=\"_ _e\"> </span>diferencias <span class=\"_ _18\"> </span>temporarias <span class=\"_ _18\"> </span>imponibles mientras <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>los <span class=\"_ _f\"></span>activos p<span class=\"_ _6\"></span>or i<span class=\"_ _6\"></span>mpuesto <span class=\"_ _6\"></span>diferido <span class=\"_ _f\"></span>son los<span class=\"_ _6\"></span> i<span class=\"_ _6\"></span>mportes <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>recuperar <span class=\"_ _f\"></span>en con<span class=\"_ _6\"></span>cepto de impuesto <span class=\"_ _11\"></span>sobre <span class=\"_ _9\"></span>sociedades <span class=\"_ _11\"></span>debido <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>existencia <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>diferencia<span class=\"_ _6\"></span>s <span class=\"_ _9\"></span>temporarias <span class=\"_ _11\"></span>deducibles,<span class=\"_ _117\"> </span>bases <span class=\"_ _f\"></span>i<span class=\"_ _2\"></span>mponibles <span class=\"_ _f\"></span>negativas <span class=\"_ _f\"></span>compensables <span class=\"_ _6\"></span>o <span class=\"_ _f\"></span>deducciones <span class=\"_ _6\"></span>pendientes <span class=\"_ _f\"></span>de ap<span class=\"_ _6\"></span>licaci\u00f3n. <span class=\"_ _f\"></span>A estos<span class=\"_ _117\"> </span>efectos s<span class=\"_ _6\"></span>e entiend<span class=\"_ _6\"></span>e por<span class=\"_ _6\"></span> diferencia<span class=\"_ _6\"></span> tempora<span class=\"_ _6\"></span>ria la<span class=\"_ _6\"></span> diferen<span class=\"_ _6\"></span>cia exis<span class=\"_ _6\"></span>tente entre<span class=\"_ _6\"></span> el valor <span class=\"_ _f\"></span>contable de los activos y p<span class=\"_ _6\"></span>asivos y su base fi<span class=\"_ _6\"></span>scal. Desde <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2014, <span class=\"_ _2\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>Fiscal <span class=\"_ _2\"></span>Faes <span class=\"_ _2\"></span>Farma, <span class=\"_ _2\"></span>S.A. <span class=\"_ _2\"></span>compuesto <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>sociedades Faes Farma, S.A. e Ing<span class=\"_ _6\"></span>aso Farm, S.L.U. t<span class=\"_ _6\"></span>ributa en r\u00e9gi<span class=\"_ _6\"></span>men de declaraci\u00f3n <span class=\"_ _6\"></span>consolidada. 3.17.1 <span class=\"_ _1f\"> </span>Reconocimie<span class=\"_ _6\"></span>nto de diferencias te<span class=\"_ _6\"></span>mporarias imponib<span class=\"_ _6\"></span>les  <span class=\"_ _21\"> </span>Los <span class=\"_ _18\"> </span>pasivos <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>impuesto <span class=\"_ _18\"> </span>di<span class=\"_ _2\"></span>ferido <span class=\"_ _18\"> </span>derivados <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>diferencias <span class=\"_ _18\"> </span>temporarias <span class=\"_ _e\"> </span>se<span class=\"_ _6\"></span> reconocen en <span class=\"_ _6\"></span>todos los casos exc<span class=\"_ _6\"></span>epto que: \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">Surjan <span class=\"_ _f\"></span>del <span class=\"_ _6\"></span>reconocim<span class=\"_ _6\"></span>iento <span class=\"_ _f\"></span>inicial <span class=\"_ _f\"></span>del <span class=\"_ _6\"></span>fondo <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>comercio <span class=\"_ _f\"></span>o <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>un <span class=\"_ _6\"></span>activo <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>pasivo </span></span>en una <span class=\"_ _2\"></span>transacci\u00f3n que <span class=\"_ _2\"></span>no es <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>combina<span class=\"_ _6\"></span>ci\u00f3n <span class=\"_ _2\"></span>de negocios <span class=\"_ _2\"></span>y en <span class=\"_ _2\"></span>la fecha <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la<span class=\"_ _117\"> </span>transacci\u00f3n no a<span class=\"_ _6\"></span>fecta ni al resul<span class=\"_ _6\"></span>tado contable ni a <span class=\"_ _6\"></span>la base imponib<span class=\"_ _6\"></span>le fiscal; Correspondan <span class=\"_ _18\"> </span>a <span class=\"_ _18\"> </span>diferencias <span class=\"_ _18\"> </span>asociadas <span class=\"_ _1c\"> </span>con <span class=\"_ _18\"> </span>inversiones <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>dependientes <span class=\"_ _18\"> </span>y negocios <span class=\"_ _11\"></span>conjuntos <span class=\"_ _11\"></span>sobre <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>tenga <span class=\"_ _9\"></span>la <span class=\"_ _11\"></span>capacidad <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>controlar <span class=\"_ _2\"></span>el momento de <span class=\"_ _2\"></span>su reversi\u00f3n y no <span class=\"_ _2\"></span>fuese probable <span class=\"_ _2\"></span>que se produzca <span class=\"_ _2\"></span>su reversi\u00f3n en un futuro previs<span class=\"_ _6\"></span>ible. 3.17.2 <span class=\"_ _1f\"> </span>Reconocimie<span class=\"_ _6\"></span>nto de diferencias te<span class=\"_ _6\"></span>mporarias deduc<span class=\"_ _6\"></span>ibles  <span class=\"_ _21\"> </span>Los a<span class=\"_ _6\"></span>ctivos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>impuesto <span class=\"_ _f\"></span>diferido <span class=\"_ _6\"></span>derivados <span class=\"_ _f\"></span>de diferen<span class=\"_ _6\"></span>cias <span class=\"_ _6\"></span>temporarias <span class=\"_ _f\"></span>deducibles se reconocen sie<span class=\"_ _6\"></span>mpre que: \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">Resulte <span class=\"_ _f\"></span>probable <span class=\"_ _10\"></span>que <span class=\"_ _f\"></span>existan <span class=\"_ _10\"></span>bases <span class=\"_ _f\"></span>imponibles <span class=\"_ _f\"></span>positiva<span class=\"_ _6\"></span>s <span class=\"_ _f\"></span>futuras <span class=\"_ _10\"></span>suficientes <span class=\"_ _f\"></span>para </span></span>su <span class=\"_ _6\"></span>compensaci\u00f3n <span class=\"_ _f\"></span>excepto <span class=\"_ _f\"></span>en aque<span class=\"_ _6\"></span>llos <span class=\"_ _6\"></span>casos <span class=\"_ _f\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>que <span class=\"_ _f\"></span>las di<span class=\"_ _6\"></span>ferencias <span class=\"_ _f\"></span>surjan <span class=\"_ _6\"></span>del reconocimiento <span class=\"_ _2\"></span>inicial <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>activos <span class=\"_ _11\"></span>o <span class=\"_ _9\"></span>pasivos <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>una <span class=\"_ _11\"></span>transacci\u00f3n <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>es <span class=\"_ _9\"></span>una combinaci\u00f3n <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>negocios <span class=\"_ _10\"></span>y <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>fecha <span class=\"_ _f\"></span>de <span class=\"_ _10\"></span>la <span class=\"_ _f\"></span>transacci\u00f3n <span class=\"_ _10\"></span>no <span class=\"_ _f\"></span>afecta <span class=\"_ _f\"></span>ni <span class=\"_ _f\"></span>al <span class=\"_ _10\"></span>resultado contable ni a la bas<span class=\"_ _6\"></span>e imponibl<span class=\"_ _6\"></span>e fiscal; \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">Correspondan <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>dife<span class=\"_ _6\"></span>rencias <span class=\"_ _4\"> </span>temporarias <span class=\"_ _25\"> </span>asociadas <span class=\"_ _25\"> </span>con <span class=\"_ _4\"> </span>i<span class=\"_ _2\"></span>nversion<span class=\"_ _6\"></span>es <span class=\"_ _4\"> </span>en </span></span>dependientes <span class=\"_ _18\"> </span>y <span class=\"_ _e\"> </span>negocios <span class=\"_ _1c\"> </span>conj<span class=\"_ _2\"></span>unto<span class=\"_ _6\"></span>s <span class=\"_ _e\"> </span>en <span class=\"_ _18\"> </span>la <span class=\"_ _e\"> </span>medida <span class=\"_ _18\"> </span>en <span class=\"_ _e\"> </span>que <span class=\"_ _18\"> </span>las <span class=\"_ _e\"> </span>diferencias temporarias <span class=\"_ _2\"></span>vayan <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>reverti<span class=\"_ _6\"></span>r <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>un <span class=\"_ _2\"></span>futuro <span class=\"_ _11\"></span>previsible <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>pere <span class=\"_ _2\"></span>generar <span class=\"_ _2\"></span>bases<span class=\"_ _6\"></span> imponibles futur<span class=\"_ _6\"></span>as positivas para co<span class=\"_ _6\"></span>mpensar las diferencias.<span class=\"_ _6\"></span>  <span class=\"_ _21\"> </span>Las opor<span class=\"_ _6\"></span>tunidades <span class=\"_ _6\"></span>de pl<span class=\"_ _6\"></span>anificaci\u00f3n <span class=\"_ _6\"></span>fiscal <span class=\"_ _6\"></span>s\u00f3lo <span class=\"_ _6\"></span>se cons<span class=\"_ _6\"></span>ideran en <span class=\"_ _f\"></span>la evalua<span class=\"_ _6\"></span>ci\u00f3n de <span class=\"_ _f\"></span>la recuperaci\u00f3n de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>activos<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>impuestos diferidos <span class=\"_ _2\"></span>si el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>tiene la <span class=\"_ _2\"></span>intenci\u00f3n de adoptarlas o e<span class=\"_ _6\"></span>s probable que las va<span class=\"_ _6\"></span>ya a adoptar. El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>estimado <span class=\"_ _11\"></span>la <span class=\"_ _a\"></span>e<span class=\"_ _6\"></span>xistencia <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>bases <span class=\"_ _9\"></span>imponibles <span class=\"_ _11\"></span>futuras <span class=\"_ _9\"></span>suficientes <span class=\"_ _11\"></span>para asegurar la<span class=\"_ _6\"></span> recuperab<span class=\"_ _6\"></span>ilidad <span class=\"_ _6\"></span>de las de<span class=\"_ _6\"></span>ducciones y <span class=\"_ _6\"></span>bonificaci<span class=\"_ _6\"></span>ones activ<span class=\"_ _6\"></span>adas, en b<span class=\"_ _6\"></span>ase a  las  proyeccione<span class=\"_ _6\"></span>s  de  resultados  rea<span class=\"_ _6\"></span>lizadas  de  acuerdo  c<span class=\"_ _6\"></span>on  los  presupuestos<span class=\"_ _f\"></span> aprobados para el ej<span class=\"_ _6\"></span>ercicio 2026 y las prev<span class=\"_ _6\"></span>isiones para los p<span class=\"_ _6\"></span>r\u00f3ximos ejercicio<span class=\"_ _6\"></span>s.<span class=\"_ _117\"> </span>3.17.3 <span class=\"_ _0\"> </span>Valoraci\u00f3n Los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>pasivos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>impuestos diferidos <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>valoran <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>tipos <span class=\"_ _2\"></span>impositivos<span class=\"_ _6\"></span> que <span class=\"_ _a\"></span>vayan <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>ser <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ap<span class=\"_ _6\"></span>licaci\u00f3n <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>ejercic<span class=\"_ _6\"></span>ios <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>espera <span class=\"_ _a\"></span>re<span class=\"_ _6\"></span>alizar <span class=\"_ _a\"></span>los<span class=\"_ _6\"></span> activos <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>pagar los <span class=\"_ _2\"></span>pasivos, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>partir <span class=\"_ _2\"></span>de la <span class=\"_ _11\"></span>norma<span class=\"_ _6\"></span>tiva <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>tipos <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>est\u00e1n aprobados <span class=\"_ _2\"></span>o se <span class=\"_ _11\"></span>encuentren <span class=\"_ _11\"></span>pr\u00e1cticamente <span class=\"_ _2\"></span>aprobados <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>una <span class=\"_ _11\"></span>vez <span class=\"_ _11\"></span>consideradas <span class=\"_ _2\"></span>las <span class=\"_ _11\"></span>consecuencias fiscales <span class=\"_ _6\"></span>que s<span class=\"_ _6\"></span>e deriva<span class=\"_ _6\"></span>r\u00e1n de <span class=\"_ _f\"></span>la forma <span class=\"_ _6\"></span>en que <span class=\"_ _f\"></span>el Grupo <span class=\"_ _6\"></span>espera <span class=\"_ _6\"></span>recuperar <span class=\"_ _f\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>o liquidar los pasi<span class=\"_ _6\"></span>vos. El <span class=\"_ _2\"></span>Grupo r<span class=\"_ _2\"></span>evisa <span class=\"_ _2\"></span>en la <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cierre <span class=\"_ _2\"></span>del ejercicio, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>contable de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>activos por <span class=\"_ _2\"></span>impuestos <span class=\"_ _2\"></span>diferidos, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>objeto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>reducir <span class=\"_ _2\"></span>dicho <span class=\"_ _2\"></span>valor <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>medida <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>no es <span class=\"_ _2\"></span>probable que <span class=\"_ _2\"></span>vayan a <span class=\"_ _2\"></span>existir <span class=\"_ _2\"></span>suficient<span class=\"_ _6\"></span>es <span class=\"_ _2\"></span>bases imponibles <span class=\"_ _2\"></span>positivas futuras <span class=\"_ _2\"></span>para<span class=\"_ _6\"></span> compensarlos.  Los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>impuestos diferidos <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>cumplen <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>condiciones <span class=\"_ _2\"></span>anteriores<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>no son <span class=\"_ _9\"></span>reconocidos <span class=\"_ _11\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>balance <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>situaci\u00f3n <span class=\"_ _9\"></span>consolidado. <span class=\"_ _11\"></span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _11\"></span>reconsidera <span class=\"_ _11\"></span>al cierre <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>ejercicio, <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>cumplen <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>condiciones <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>reconocer <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>por impuestos diferidos que p<span class=\"_ _6\"></span>reviamente no hab<span class=\"_ _6\"></span>\u00edan sido reconoc<span class=\"_ _6\"></span>idos.<span class=\"_ _117\"> </span>3.17.4 <span class=\"_ _0\"> </span>Compensaci\u00f3n y clasificaci<span class=\"_ _6\"></span>\u00f3n El <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>s\u00f3lo <span class=\"_ _a\"></span>compensa <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>impuesto <span class=\"_ _a\"></span>sobre <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _9\"></span>ganancias corriente <span class=\"_ _c\"> </span>si <span class=\"_ _d\"> </span>existe <span class=\"_ _c\"> </span>un <span class=\"_ _d\"> </span>derecho <span class=\"_ _c\"> </span>legal <span class=\"_ _c\"> </span>frente <span class=\"_ _c\"> </span>a <span class=\"_ _d\"> </span>las <span class=\"_ _c\"> </span>autori<span class=\"_ _2\"></span>dades<span class=\"_ _6\"></span> <span class=\"_ _d\"> </span>fiscales <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>t<span class=\"_ _2\"></span>iene <span class=\"_ _c\"> </span>la intenci\u00f3n de <span class=\"_ _f\"></span>l<span class=\"_ _2\"></span>iquidar <span class=\"_ _6\"></span>las deudas <span class=\"_ _6\"></span>que resul<span class=\"_ _6\"></span>ten por su <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>neto o bie<span class=\"_ _6\"></span>n realizar <span class=\"_ _6\"></span>los activos y liquidar la<span class=\"_ _6\"></span>s deudas de forma s<span class=\"_ _6\"></span>imult\u00e1nea. El <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>s\u00f3lo <span class=\"_ _a\"></span>compensa <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>impuesto <span class=\"_ _a\"></span>sobre <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _9\"></span>ganancias diferidos <span class=\"_ _10\"></span>si <span class=\"_ _f\"></span>existe <span class=\"_ _10\"></span>un <span class=\"_ _f\"></span>derecho <span class=\"_ _10\"></span>legal <span class=\"_ _f\"></span>de <span class=\"_ _10\"></span>compensaci\u00f3n <span class=\"_ _10\"></span>f<span class=\"_ _2\"></span>rente <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _10\"></span>autoridades <span class=\"_ _10\"></span>fiscales y <span class=\"_ _11\"></span>di<span class=\"_ _2\"></span>chos <span class=\"_ _11\"></span>activos <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>pasivos <span class=\"_ _11\"></span>corresponden <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>misma <span class=\"_ _11\"></span>autoridad <span class=\"_ _11\"></span>f<span class=\"_ _2\"></span>iscal, <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>mismo sujeto <span class=\"_ _11\"></span>pasivo <span class=\"_ _11\"></span>o <span class=\"_ _2\"></span>bien <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>diferentes <span class=\"_ _2\"></span>sujetos <span class=\"_ _11\"></span>pasivos <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>pretenden <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>iquidar <span class=\"_ _2\"></span>o <span class=\"_ _11\"></span>realizar los activos y pasivos fiscales corrien<span class=\"_ _6\"></span>tes por su importe neto o realizar los activos y liquidar <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>pasivos <span class=\"_ _2\"></span>simult\u00e1neamente, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>cada <span class=\"_ _11\"></span>uno <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>ejercicios <span class=\"_ _2\"></span>futuros <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>los que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>espera <span class=\"_ _2\"></span>liquidar o <span class=\"_ _2\"></span>recuperar im<span class=\"_ _2\"></span>portes significativos de <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>pasivos por impuestos difer<span class=\"_ _6\"></span>idos. Los <span class=\"_ _13\"> </span>activos <span class=\"_ _d\"> </span>y  pasivos <span class=\"_ _13\"> </span>por <span class=\"_ _d\"> </span>impuestos  di<span class=\"_ _6\"></span>feridos <span class=\"_ _13\"> </span>se  r<span class=\"_ _6\"></span>econocen <span class=\"_ _d\"> </span>en  el <span class=\"_ _13\"> </span>balance <span class=\"_ _d\"> </span>de situaci\u00f3n <span class=\"_ _f\"></span>consolidado <span class=\"_ _f\"></span>como <span class=\"_ _6\"></span>activos <span class=\"_ _f\"></span>o <span class=\"_ _6\"></span>pasivos <span class=\"_ _f\"></span>no <span class=\"_ _f\"></span>corrientes, <span class=\"_ _6\"></span>independi<span class=\"_ _6\"></span>entemente <span class=\"_ _f\"></span>de la fecha esperada de<span class=\"_ _6\"></span> realizaci\u00f3n o l<span class=\"_ _6\"></span>iquidaci\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "Los <span class=\"_ _11\"></span>pas<span class=\"_ _2\"></span>ivos <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>i<span class=\"_ _2\"></span>mpuesto <span class=\"_ _2\"></span>dif<span class=\"_ _2\"></span>erido <span class=\"_ _11\"></span>son <span class=\"_ _9\"></span>los <span class=\"_ _11\"></span>importes <span class=\"_ _9\"></span>a <span class=\"_ _11\"></span>pagar <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>futuro <span class=\"_ _9\"></span>en <span class=\"_ _11\"></span>concepto <span class=\"_ _9\"></span>de impuesto <span class=\"_ _18\"> </span>sobre <span class=\"_ _e\"> </span>sociedade<span class=\"_ _6\"></span>s <span class=\"_ _e\"> </span>relaciona<span class=\"_ _6\"></span>dos <span class=\"_ _e\"> </span>con <span class=\"_ _18\"> </span>las <span class=\"_ _e\"> </span>diferencias <span class=\"_ _18\"> </span>temporarias <span class=\"_ _18\"> </span>imponibles mientras <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>los <span class=\"_ _f\"></span>activos p<span class=\"_ _6\"></span>or i<span class=\"_ _6\"></span>mpuesto <span class=\"_ _6\"></span>diferido <span class=\"_ _f\"></span>son los<span class=\"_ _6\"></span> i<span class=\"_ _6\"></span>mportes <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>recuperar <span class=\"_ _f\"></span>en con<span class=\"_ _6\"></span>cepto de impuesto <span class=\"_ _11\"></span>sobre <span class=\"_ _9\"></span>sociedades <span class=\"_ _11\"></span>debido <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>existencia <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>diferencia<span class=\"_ _6\"></span>s <span class=\"_ _9\"></span>temporarias <span class=\"_ _11\"></span>deducibles,<span class=\"_ _117\"> </span>bases <span class=\"_ _f\"></span>i<span class=\"_ _2\"></span>mponibles <span class=\"_ _f\"></span>negativas <span class=\"_ _f\"></span>compensables <span class=\"_ _6\"></span>o <span class=\"_ _f\"></span>deducciones <span class=\"_ _6\"></span>pendientes <span class=\"_ _f\"></span>de ap<span class=\"_ _6\"></span>licaci\u00f3n. <span class=\"_ _f\"></span>A estos<span class=\"_ _117\"> </span>efectos s<span class=\"_ _6\"></span>e entiend<span class=\"_ _6\"></span>e por<span class=\"_ _6\"></span> diferencia<span class=\"_ _6\"></span> tempora<span class=\"_ _6\"></span>ria la<span class=\"_ _6\"></span> diferen<span class=\"_ _6\"></span>cia exis<span class=\"_ _6\"></span>tente entre<span class=\"_ _6\"></span> el valor <span class=\"_ _f\"></span>contable de los activos y p<span class=\"_ _6\"></span>asivos y su base fi<span class=\"_ _6\"></span>scal. Desde <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2014, <span class=\"_ _2\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>Fiscal <span class=\"_ _2\"></span>Faes <span class=\"_ _2\"></span>Farma, <span class=\"_ _2\"></span>S.A. <span class=\"_ _2\"></span>compuesto <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>sociedades Faes Farma, S.A. e Ing<span class=\"_ _6\"></span>aso Farm, S.L.U. t<span class=\"_ _6\"></span>ributa en r\u00e9gi<span class=\"_ _6\"></span>men de declaraci\u00f3n <span class=\"_ _6\"></span>consolidada. 3.17.1 <span class=\"_ _1f\"> </span>Reconocimie<span class=\"_ _6\"></span>nto de diferencias te<span class=\"_ _6\"></span>mporarias imponib<span class=\"_ _6\"></span>les  <span class=\"_ _21\"> </span>Los <span class=\"_ _18\"> </span>pasivos <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>impuesto <span class=\"_ _18\"> </span>di<span class=\"_ _2\"></span>ferido <span class=\"_ _18\"> </span>derivados <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>diferencias <span class=\"_ _18\"> </span>temporarias <span class=\"_ _e\"> </span>se<span class=\"_ _6\"></span> reconocen en <span class=\"_ _6\"></span>todos los casos exc<span class=\"_ _6\"></span>epto que: \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">Surjan <span class=\"_ _f\"></span>del <span class=\"_ _6\"></span>reconocim<span class=\"_ _6\"></span>iento <span class=\"_ _f\"></span>inicial <span class=\"_ _f\"></span>del <span class=\"_ _6\"></span>fondo <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>comercio <span class=\"_ _f\"></span>o <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>un <span class=\"_ _6\"></span>activo <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>pasivo </span></span>en una <span class=\"_ _2\"></span>transacci\u00f3n que <span class=\"_ _2\"></span>no es <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>combina<span class=\"_ _6\"></span>ci\u00f3n <span class=\"_ _2\"></span>de negocios <span class=\"_ _2\"></span>y en <span class=\"_ _2\"></span>la fecha <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la<span class=\"_ _117\"> </span>transacci\u00f3n no a<span class=\"_ _6\"></span>fecta ni al resul<span class=\"_ _6\"></span>tado contable ni a <span class=\"_ _6\"></span>la base imponib<span class=\"_ _6\"></span>le fiscal; Correspondan <span class=\"_ _18\"> </span>a <span class=\"_ _18\"> </span>diferencias <span class=\"_ _18\"> </span>asociadas <span class=\"_ _1c\"> </span>con <span class=\"_ _18\"> </span>inversiones <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>dependientes <span class=\"_ _18\"> </span>y negocios <span class=\"_ _11\"></span>conjuntos <span class=\"_ _11\"></span>sobre <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>tenga <span class=\"_ _9\"></span>la <span class=\"_ _11\"></span>capacidad <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>controlar <span class=\"_ _2\"></span>el momento de <span class=\"_ _2\"></span>su reversi\u00f3n y no <span class=\"_ _2\"></span>fuese probable <span class=\"_ _2\"></span>que se produzca <span class=\"_ _2\"></span>su reversi\u00f3n en un futuro previs<span class=\"_ _6\"></span>ible. 3.17.2 <span class=\"_ _1f\"> </span>Reconocimie<span class=\"_ _6\"></span>nto de diferencias te<span class=\"_ _6\"></span>mporarias deduc<span class=\"_ _6\"></span>ibles  <span class=\"_ _21\"> </span>Los a<span class=\"_ _6\"></span>ctivos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>impuesto <span class=\"_ _f\"></span>diferido <span class=\"_ _6\"></span>derivados <span class=\"_ _f\"></span>de diferen<span class=\"_ _6\"></span>cias <span class=\"_ _6\"></span>temporarias <span class=\"_ _f\"></span>deducibles se reconocen sie<span class=\"_ _6\"></span>mpre que: \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">Resulte <span class=\"_ _f\"></span>probable <span class=\"_ _10\"></span>que <span class=\"_ _f\"></span>existan <span class=\"_ _10\"></span>bases <span class=\"_ _f\"></span>imponibles <span class=\"_ _f\"></span>positiva<span class=\"_ _6\"></span>s <span class=\"_ _f\"></span>futuras <span class=\"_ _10\"></span>suficientes <span class=\"_ _f\"></span>para </span></span>su <span class=\"_ _6\"></span>compensaci\u00f3n <span class=\"_ _f\"></span>excepto <span class=\"_ _f\"></span>en aque<span class=\"_ _6\"></span>llos <span class=\"_ _6\"></span>casos <span class=\"_ _f\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>que <span class=\"_ _f\"></span>las di<span class=\"_ _6\"></span>ferencias <span class=\"_ _f\"></span>surjan <span class=\"_ _6\"></span>del reconocimiento <span class=\"_ _2\"></span>inicial <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>activos <span class=\"_ _11\"></span>o <span class=\"_ _9\"></span>pasivos <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>una <span class=\"_ _11\"></span>transacci\u00f3n <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>es <span class=\"_ _9\"></span>una combinaci\u00f3n <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>negocios <span class=\"_ _10\"></span>y <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>fecha <span class=\"_ _f\"></span>de <span class=\"_ _10\"></span>la <span class=\"_ _f\"></span>transacci\u00f3n <span class=\"_ _10\"></span>no <span class=\"_ _f\"></span>afecta <span class=\"_ _f\"></span>ni <span class=\"_ _f\"></span>al <span class=\"_ _10\"></span>resultado contable ni a la bas<span class=\"_ _6\"></span>e imponibl<span class=\"_ _6\"></span>e fiscal; \u2022<span class=\"ff1\"> <span class=\"_ _4\"> </span><span class=\"ff2\">Correspondan <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>dife<span class=\"_ _6\"></span>rencias <span class=\"_ _4\"> </span>temporarias <span class=\"_ _25\"> </span>asociadas <span class=\"_ _25\"> </span>con <span class=\"_ _4\"> </span>i<span class=\"_ _2\"></span>nversion<span class=\"_ _6\"></span>es <span class=\"_ _4\"> </span>en </span></span>dependientes <span class=\"_ _18\"> </span>y <span class=\"_ _e\"> </span>negocios <span class=\"_ _1c\"> </span>conj<span class=\"_ _2\"></span>unto<span class=\"_ _6\"></span>s <span class=\"_ _e\"> </span>en <span class=\"_ _18\"> </span>la <span class=\"_ _e\"> </span>medida <span class=\"_ _18\"> </span>en <span class=\"_ _e\"> </span>que <span class=\"_ _18\"> </span>las <span class=\"_ _e\"> </span>diferencias temporarias <span class=\"_ _2\"></span>vayan <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>reverti<span class=\"_ _6\"></span>r <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>un <span class=\"_ _2\"></span>futuro <span class=\"_ _11\"></span>previsible <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>pere <span class=\"_ _2\"></span>generar <span class=\"_ _2\"></span>bases<span class=\"_ _6\"></span> imponibles futur<span class=\"_ _6\"></span>as positivas para co<span class=\"_ _6\"></span>mpensar las diferencias.<span class=\"_ _6\"></span>  <span class=\"_ _21\"> </span>Las opor<span class=\"_ _6\"></span>tunidades <span class=\"_ _6\"></span>de pl<span class=\"_ _6\"></span>anificaci\u00f3n <span class=\"_ _6\"></span>fiscal <span class=\"_ _6\"></span>s\u00f3lo <span class=\"_ _6\"></span>se cons<span class=\"_ _6\"></span>ideran en <span class=\"_ _f\"></span>la evalua<span class=\"_ _6\"></span>ci\u00f3n de <span class=\"_ _f\"></span>la recuperaci\u00f3n de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>activos<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>impuestos diferidos <span class=\"_ _2\"></span>si el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>tiene la <span class=\"_ _2\"></span>intenci\u00f3n de adoptarlas o e<span class=\"_ _6\"></span>s probable que las va<span class=\"_ _6\"></span>ya a adoptar. El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>estimado <span class=\"_ _11\"></span>la <span class=\"_ _a\"></span>e<span class=\"_ _6\"></span>xistencia <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>bases <span class=\"_ _9\"></span>imponibles <span class=\"_ _11\"></span>futuras <span class=\"_ _9\"></span>suficientes <span class=\"_ _11\"></span>para asegurar la<span class=\"_ _6\"></span> recuperab<span class=\"_ _6\"></span>ilidad <span class=\"_ _6\"></span>de las de<span class=\"_ _6\"></span>ducciones y <span class=\"_ _6\"></span>bonificaci<span class=\"_ _6\"></span>ones activ<span class=\"_ _6\"></span>adas, en b<span class=\"_ _6\"></span>ase a  las  proyeccione<span class=\"_ _6\"></span>s  de  resultados  rea<span class=\"_ _6\"></span>lizadas  de  acuerdo  c<span class=\"_ _6\"></span>on  los  presupuestos<span class=\"_ _f\"></span> aprobados para el ej<span class=\"_ _6\"></span>ercicio 2026 y las prev<span class=\"_ _6\"></span>isiones para los p<span class=\"_ _6\"></span>r\u00f3ximos ejercicio<span class=\"_ _6\"></span>s.<span class=\"_ _117\"> </span>  3.17.3 <span class=\"_ _0\"> </span>Valoraci\u00f3n Los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>pasivos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>impuestos diferidos <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>valoran <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>tipos <span class=\"_ _2\"></span>impositivos<span class=\"_ _6\"></span> que <span class=\"_ _a\"></span>vayan <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>ser <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ap<span class=\"_ _6\"></span>licaci\u00f3n <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>ejercic<span class=\"_ _6\"></span>ios <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>espera <span class=\"_ _a\"></span>re<span class=\"_ _6\"></span>alizar <span class=\"_ _a\"></span>los<span class=\"_ _6\"></span> activos <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>pagar los <span class=\"_ _2\"></span>pasivos, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>partir <span class=\"_ _2\"></span>de la <span class=\"_ _11\"></span>norma<span class=\"_ _6\"></span>tiva <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>tipos <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>est\u00e1n aprobados <span class=\"_ _2\"></span>o se <span class=\"_ _11\"></span>encuentren <span class=\"_ _11\"></span>pr\u00e1cticamente <span class=\"_ _2\"></span>aprobados <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>una <span class=\"_ _11\"></span>vez <span class=\"_ _11\"></span>consideradas <span class=\"_ _2\"></span>las <span class=\"_ _11\"></span>consecuencias fiscales <span class=\"_ _6\"></span>que s<span class=\"_ _6\"></span>e deriva<span class=\"_ _6\"></span>r\u00e1n de <span class=\"_ _f\"></span>la forma <span class=\"_ _6\"></span>en que <span class=\"_ _f\"></span>el Grupo <span class=\"_ _6\"></span>espera <span class=\"_ _6\"></span>recuperar <span class=\"_ _f\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>o liquidar los pasi<span class=\"_ _6\"></span>vos. El <span class=\"_ _2\"></span>Grupo r<span class=\"_ _2\"></span>evisa <span class=\"_ _2\"></span>en la <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cierre <span class=\"_ _2\"></span>del ejercicio, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>contable de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>activos por <span class=\"_ _2\"></span>impuestos <span class=\"_ _2\"></span>diferidos, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>objeto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>reducir <span class=\"_ _2\"></span>dicho <span class=\"_ _2\"></span>valor <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>medida <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>no es <span class=\"_ _2\"></span>probable que <span class=\"_ _2\"></span>vayan a <span class=\"_ _2\"></span>existir <span class=\"_ _2\"></span>suficient<span class=\"_ _6\"></span>es <span class=\"_ _2\"></span>bases imponibles <span class=\"_ _2\"></span>positivas futuras <span class=\"_ _2\"></span>para<span class=\"_ _6\"></span> compensarlos.  Los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>impuestos diferidos <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>cumplen <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>condiciones <span class=\"_ _2\"></span>anteriores<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>no son <span class=\"_ _9\"></span>reconocidos <span class=\"_ _11\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>balance <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>situaci\u00f3n <span class=\"_ _9\"></span>consolidado. <span class=\"_ _11\"></span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _11\"></span>reconsidera <span class=\"_ _11\"></span>al cierre <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>ejercicio, <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>cumplen <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>condiciones <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>reconocer <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>por impuestos diferidos que p<span class=\"_ _6\"></span>reviamente no hab<span class=\"_ _6\"></span>\u00edan sido reconoc<span class=\"_ _6\"></span>idos.<span class=\"_ _117\"> </span> 3.17.4 <span class=\"_ _0\"> </span>Compensaci\u00f3n y clasificaci<span class=\"_ _6\"></span>\u00f3n El <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>s\u00f3lo <span class=\"_ _a\"></span>compensa <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>impuesto <span class=\"_ _a\"></span>sobre <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _9\"></span>ganancias corriente <span class=\"_ _c\"> </span>si <span class=\"_ _d\"> </span>existe <span class=\"_ _c\"> </span>un <span class=\"_ _d\"> </span>derecho <span class=\"_ _c\"> </span>legal <span class=\"_ _c\"> </span>frente <span class=\"_ _c\"> </span>a <span class=\"_ _d\"> </span>las <span class=\"_ _c\"> </span>autori<span class=\"_ _2\"></span>dades<span class=\"_ _6\"></span> <span class=\"_ _d\"> </span>fiscales <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>t<span class=\"_ _2\"></span>iene <span class=\"_ _c\"> </span>la intenci\u00f3n de <span class=\"_ _f\"></span>l<span class=\"_ _2\"></span>iquidar <span class=\"_ _6\"></span>las deudas <span class=\"_ _6\"></span>que resul<span class=\"_ _6\"></span>ten por su <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>neto o bie<span class=\"_ _6\"></span>n realizar <span class=\"_ _6\"></span>los activos y liquidar la<span class=\"_ _6\"></span>s deudas de forma s<span class=\"_ _6\"></span>imult\u00e1nea. El <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>s\u00f3lo <span class=\"_ _a\"></span>compensa <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>impuesto <span class=\"_ _a\"></span>sobre <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _9\"></span>ganancias diferidos <span class=\"_ _10\"></span>si <span class=\"_ _f\"></span>existe <span class=\"_ _10\"></span>un <span class=\"_ _f\"></span>derecho <span class=\"_ _10\"></span>legal <span class=\"_ _f\"></span>de <span class=\"_ _10\"></span>compensaci\u00f3n <span class=\"_ _10\"></span>f<span class=\"_ _2\"></span>rente <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _10\"></span>autoridades <span class=\"_ _10\"></span>fiscales y <span class=\"_ _11\"></span>di<span class=\"_ _2\"></span>chos <span class=\"_ _11\"></span>activos <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>pasivos <span class=\"_ _11\"></span>corresponden <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>misma <span class=\"_ _11\"></span>autoridad <span class=\"_ _11\"></span>f<span class=\"_ _2\"></span>iscal, <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>mismo sujeto <span class=\"_ _11\"></span>pasivo <span class=\"_ _11\"></span>o <span class=\"_ _2\"></span>bien <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>diferentes <span class=\"_ _2\"></span>sujetos <span class=\"_ _11\"></span>pasivos <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>pretenden <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>iquidar <span class=\"_ _2\"></span>o <span class=\"_ _11\"></span>realizar los activos y pasivos fiscales corrien<span class=\"_ _6\"></span>tes por su importe neto o realizar los activos y liquidar <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>pasivos <span class=\"_ _2\"></span>simult\u00e1neamente, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>cada <span class=\"_ _11\"></span>uno <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>ejercicios <span class=\"_ _2\"></span>futuros <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>los que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>espera <span class=\"_ _2\"></span>liquidar o <span class=\"_ _2\"></span>recuperar im<span class=\"_ _2\"></span>portes significativos de <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>pasivos por impuestos difer<span class=\"_ _6\"></span>idos. Los <span class=\"_ _13\"> </span>activos <span class=\"_ _d\"> </span>y  pasivos <span class=\"_ _13\"> </span>por <span class=\"_ _d\"> </span>impuestos  di<span class=\"_ _6\"></span>feridos <span class=\"_ _13\"> </span>se  r<span class=\"_ _6\"></span>econocen <span class=\"_ _d\"> </span>en  el <span class=\"_ _13\"> </span>balance <span class=\"_ _d\"> </span>de situaci\u00f3n <span class=\"_ _f\"></span>consolidado <span class=\"_ _f\"></span>como <span class=\"_ _6\"></span>activos <span class=\"_ _f\"></span>o <span class=\"_ _6\"></span>pasivos <span class=\"_ _f\"></span>no <span class=\"_ _f\"></span>corrientes, <span class=\"_ _6\"></span>independi<span class=\"_ _6\"></span>entemente <span class=\"_ _f\"></span>de la fecha esperada de<span class=\"_ _6\"></span> realizaci\u00f3n o l<span class=\"_ _6\"></span>iquidaci\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "3.18 <span class=\"_ _19\"> </span>Informaci\u00f3n <span class=\"_ _6\"></span>financiera por seg<span class=\"_ _6\"></span>mentos  <span class=\"_ _15\"> </span>Un <span class=\"_ _11\"></span>segmento <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>explotaci\u00f3n <span class=\"_ _11\"></span>es <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>componente <span class=\"_ _11\"></span>del <span class=\"_ _9\"></span>Grupo <span class=\"_ _11\"></span>que <span class=\"_ _9\"></span>desarrolla <span class=\"_ _9\"></span>activida<span class=\"_ _6\"></span>des <span class=\"_ _9\"></span>de negocio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las qu<span class=\"_ _6\"></span>e puede <span class=\"_ _f\"></span>obtener i<span class=\"_ _6\"></span>ngresos o<span class=\"_ _6\"></span>rdinarios <span class=\"_ _6\"></span>e <span class=\"_ _f\"></span>i<span class=\"_ _2\"></span>ncurrir <span class=\"_ _6\"></span>en g<span class=\"_ _6\"></span>astos, <span class=\"_ _6\"></span>cuyos <span class=\"_ _6\"></span>resultados<span class=\"_ _117\"> </span>de <span class=\"_ _a\"></span>explotaci\u00f3n <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>revisados <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>forma <span class=\"_ _a\"></span>regular <span class=\"_ _b\"> </span>por <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>m\u00e1xima <span class=\"_ _a\"></span>autoridad <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>toma<span class=\"_ _2\"></span> <span class=\"_ _b\"> </span>de decisiones <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>explotaci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _9\"></span>Grupo, <span class=\"_ _11\"></span>esto <span class=\"_ _11\"></span>es <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>Consejo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>Administraci\u00f3n, <span class=\"_ _11\"></span>para <span class=\"_ _11\"></span>decidir sobre <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>recursos <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>deben <span class=\"_ _2\"></span>asignarse <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>segmento <span class=\"_ _2\"></span>evaluar <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>rendimiento <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>relaci\u00f3n con el cual se dispon<span class=\"_ _6\"></span>e de informac<span class=\"_ _6\"></span>i\u00f3n financiera d<span class=\"_ _6\"></span>iferenciada.  <span class=\"_ _15\"> </span>Al 31 de di<span class=\"_ _6\"></span>ciembre de<span class=\"_ _6\"></span> 2025 y 2024 el<span class=\"_ _6\"></span> Grupo est\u00e1 co<span class=\"_ _6\"></span>mpuesto por <span class=\"_ _6\"></span>los siguientes<span class=\"_ _6\"></span> segmentos<span class=\"_ _6\"></span> de explotaci\u00f3n:<span class=\"_ _117\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _19\"> </span><span class=\"ff2\">Especialidades farmac\u00e9uti<span class=\"_ _6\"></span>cas y healthcare </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _19\"> </span><span class=\"ff2\">Nutrici\u00f3n y salud animal </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _19\"> </span><span class=\"ff2\">Materias primas farmac\u00e9u<span class=\"_ _6\"></span>ticas </span></span> <span class=\"_ _15\"> </span>El <span class=\"_ _2\"></span>segmento Materias <span class=\"_ _2\"></span>primas farmac\u00e9uticas no <span class=\"_ _2\"></span>cumple <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>criterio<span class=\"_ _6\"></span>s <span class=\"_ _2\"></span>cuantitativos para <span class=\"_ _2\"></span>ser presentado sepa<span class=\"_ _6\"></span>radamente. No existen <span class=\"_ _6\"></span>activos que se<span class=\"_ _6\"></span>an comunes a va<span class=\"_ _6\"></span>rios segmentos.  <span class=\"_ _15\"> </span>Una <span class=\"_ _2\"></span>vez <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>complete <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>proceso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ntegrac<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _2\"></span>nuevas <span class=\"_ _11\"></span>adquisiciones <span class=\"_ _2\"></span>realizadas<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>en 2025 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>tras <span class=\"_ _11\"></span>una <span class=\"_ _2\"></span>evaluaci\u00f3n<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>informaci\u00f3n de <span class=\"_ _11\"></span>gesti\u00f3n <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>maneja <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>actualizaciones<span class=\"_ _6\"></span> de <span class=\"_ _d\"> </span>sistemas <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>consideren <span class=\"_ _d\"> </span>necesarias, <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>proceder\u00e1 <span class=\"_ _c\"> </span>a  eva<span class=\"_ _6\"></span>luar <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>informaci\u00f3n <span class=\"_ _d\"> </span>por segmentos. <span class=\"_ _2\"></span>Actualmente, <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>informaci\u00f3n <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>se <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>aneja <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>consideraci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>segmento<span class=\"_ _6\"></span>s no se ha visto mod<span class=\"_ _6\"></span>ificada.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "3.19 <span class=\"_ _19\"> </span>Medioamb<span class=\"_ _6\"></span>iente  <span class=\"_ _15\"> </span>El <span class=\"_ _f\"></span>Grupo <span class=\"_ _10\"></span>r<span class=\"_ _2\"></span>ealiza <span class=\"_ _10\"></span>operaciones <span class=\"_ _10\"></span>cuyo <span class=\"_ _f\"></span>prop\u00f3sito <span class=\"_ _f\"></span>principal <span class=\"_ _10\"></span>es <span class=\"_ _f\"></span>prevenir, <span class=\"_ _f\"></span>reducir <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>reparar <span class=\"_ _10\"></span>el <span class=\"_ _6\"></span>da\u00f1o que como result<span class=\"_ _6\"></span>ado de sus act<span class=\"_ _6\"></span>ividades pueda produc<span class=\"_ _6\"></span>ir sobre el medio am<span class=\"_ _6\"></span>biente. Los gast<span class=\"_ _6\"></span>os deriva<span class=\"_ _6\"></span>dos de<span class=\"_ _6\"></span> las <span class=\"_ _6\"></span>actividades <span class=\"_ _6\"></span>medioambien<span class=\"_ _6\"></span>tales se <span class=\"_ _6\"></span>reconocen<span class=\"_ _6\"></span> como<span class=\"_ _6\"></span> otros <span class=\"_ _6\"></span>gasto<span class=\"_ _6\"></span>s de explotaci\u00f3n en<span class=\"_ _6\"></span> el ejercicio en el q<span class=\"_ _6\"></span>ue se incurren. Los <span class=\"_ _b\"> </span>elementos <span class=\"_ _a\"></span>del <span class=\"_ _b\"> </span>inmovilizado <span class=\"_ _a\"></span>material <span class=\"_ _b\"> </span>adquiridos <span class=\"_ _a\"></span>con <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>objeto <span class=\"_ _a\"> </span>de <span class=\"_ _b\"> </span>ser <span class=\"_ _b\"> </span>utilizados <span class=\"_ _b\"> </span>de forma duradera <span class=\"_ _2\"></span>en su <span class=\"_ _2\"></span>actividad y <span class=\"_ _2\"></span>cuya finalidad <span class=\"_ _2\"></span>principal es la <span class=\"_ _2\"></span>minimizaci\u00f3n del <span class=\"_ _2\"></span>impacto<span class=\"_ _6\"></span> medioambiental <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>protecci\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>mejora <span class=\"_ _2\"></span>del<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>medio <span class=\"_ _2\"></span>ambiente, <span class=\"_ _2\"></span>incluyendo l<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>reducci<span class=\"_ _2\"></span>\u00f3n <span class=\"_ _2\"></span>o eliminaci\u00f3n de <span class=\"_ _2\"></span>la contaminaci\u00f3n futura de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>operacio<span class=\"_ _6\"></span>nes del <span class=\"_ _2\"></span>Grupo, se <span class=\"_ _2\"></span>reconocen como activos <span class=\"_ _e\"> </span>mediante <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>aplicaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>criterios <span class=\"_ _e\"> </span>de <span class=\"_ _17\"> </span>valorac<span class=\"_ _6\"></span>i\u00f3n, <span class=\"_ _e\"> </span>presentaci\u00f3n <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>desglose consistentes con lo<span class=\"_ _6\"></span>s que se mencionan en <span class=\"_ _6\"></span>la nota 3.3",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "3.20 <span class=\"_ _19\"> </span>Combinacion<span class=\"_ _6\"></span>es de negocios El <span class=\"_ _a\"></span>m\u00e9todo <span class=\"_ _9\"></span>contable <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>adq<span class=\"_ _6\"></span>uisici\u00f3n <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>usa <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>conta<span class=\"_ _6\"></span>bilizar <span class=\"_ _a\"></span>todas <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>combinaciones <span class=\"_ _9\"></span>de negocios, <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>independencia <span class=\"_ _10\"></span>de <span class=\"_ _6\"></span>si <span class=\"_ _f\"></span>se <span class=\"_ _6\"></span>adquier<span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>instru<span class=\"_ _6\"></span>mentos <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>patrimonio <span class=\"_ _f\"></span>u <span class=\"_ _6\"></span>otros <span class=\"_ _10\"></span>activos. La contraprestaci\u00f3<span class=\"_ _6\"></span>n transferida pa<span class=\"_ _6\"></span>ra la adquisici\u00f3n de <span class=\"_ _6\"></span>una dependien<span class=\"_ _6\"></span>te comprend<span class=\"lsa\">e:</span> \u2022<span class=\"ff1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">los valores ra<span class=\"_ _6\"></span>zonables de lo<span class=\"_ _6\"></span>s activos transferidos, </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">los pasivos incu<span class=\"_ _6\"></span>rridos con los anterio<span class=\"_ _6\"></span>res propietarios d<span class=\"_ _6\"></span>el negocio adqui<span class=\"_ _6\"></span>rido, </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">las participaci<span class=\"_ _6\"></span>ones en el patri<span class=\"_ _6\"></span>monio emitidas por e<span class=\"_ _6\"></span>l grupo, </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">el <span class=\"_ _1c\"> </span>valor <span class=\"_ _1c\"> </span>razonable <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>cualquier <span class=\"_ _1c\"> </span>activo <span class=\"_ _1c\"> </span>o <span class=\"_ _1c\"> </span>pasivo <span class=\"_ _1c\"> </span>que <span class=\"_ _1c\"> </span>resulte <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>un <span class=\"_ _18\"> </span>acuerdo  de </span></span>contraprestaci\u00f3n <span class=\"_ _6\"></span>contingente, y \u2022<span class=\"ff1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">el <span class=\"_ _3\"> </span>valor <span class=\"_ _3\"> </span>razonable <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>cualquier <span class=\"_ _0\"> </span>p<span class=\"_ _6\"></span>articipaci\u00f3n <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>patrimonio <span class=\"_ _3\"> </span>previa <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>la </span></span>dependiente. Los <span class=\"_ _6\"></span>activos <span class=\"_ _f\"></span>identificables <span class=\"_ _f\"></span>adquiridos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _f\"></span>pasivos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>pasivos <span class=\"_ _f\"></span>contingentes <span class=\"_ _6\"></span>asumido<span class=\"_ _6\"></span>s <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>una<span class=\"_ _6\"></span> combinaci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>negocios, <span class=\"_ _f\"></span>con exce<span class=\"_ _6\"></span>pciones <span class=\"_ _f\"></span>limitadas, <span class=\"_ _6\"></span>se <span class=\"_ _f\"></span>valoran <span class=\"_ _6\"></span>inicialmente <span class=\"_ _f\"></span>a <span class=\"_ _6\"></span>sus <span class=\"_ _f\"></span>val<span class=\"_ _2\"></span>ore<span class=\"_ _6\"></span>s razonables <span class=\"_ _d\"> </span>en  la <span class=\"_ _d\"> </span>fecha  d<span class=\"_ _6\"></span>e <span class=\"_ _d\"> </span>adquisici\u00f3n.  El <span class=\"_ _d\"> </span>grupo <span class=\"_ _d\"> </span>reconoce  cua<span class=\"_ _6\"></span>lquier <span class=\"_ _d\"> </span>particip<span class=\"_ _2\"></span>aci\u00f3n  n<span class=\"_ _6\"></span>o dominante <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>entidad <span class=\"_ _9\"></span>adquirida <span class=\"_ _a\"></span>sobre <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>base <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>adqui<span class=\"_ _6\"></span>sici\u00f3n <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>valor<span class=\"_ _6\"></span> razonable <span class=\"_ _b\"> </span>o <span class=\"_ _b\"> </span>por <span class=\"_ _b\"> </span>la <span class=\"_ _c\"> </span>parte <span class=\"_ _b\"> </span>proporcional <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>participaci\u00f3n <span class=\"_ _b\"> </span>no <span class=\"_ _b\"> </span>dominante <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>activos identificables n<span class=\"_ _6\"></span>etos de la entid<span class=\"_ _6\"></span>ad adquirida. Los cos<span class=\"_ _6\"></span>tes rel<span class=\"_ _6\"></span>acionados <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>la adqu<span class=\"_ _6\"></span>isici\u00f3n <span class=\"_ _6\"></span>se recono<span class=\"_ _6\"></span>cen <span class=\"_ _6\"></span>como ga<span class=\"_ _6\"></span>stos cuan<span class=\"_ _6\"></span>do se <span class=\"_ _f\"></span>incurre en<span class=\"_ _6\"></span> ellos.<span class=\"_ _117\"> </span>El exceso de: \u2022<span class=\"ff1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">la contrapres<span class=\"_ _6\"></span>taci\u00f3n transferi<span class=\"_ _6\"></span>da </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">el importe de <span class=\"_ _6\"></span>cualquier participac<span class=\"_ _6\"></span>i\u00f3n no dominant<span class=\"_ _6\"></span>e en la entidad adqu<span class=\"_ _6\"></span>irida, y </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">el <span class=\"_ _1c\"> </span>valor <span class=\"_ _1c\"> </span>razonable <span class=\"_ _1c\"> </span>en  l<span class=\"_ _2\"></span>a  fecha <span class=\"_ _1c\"> </span>de <span class=\"_ _18\"> </span>adquisici\u00f3n  de <span class=\"_ _1c\"> </span>cualquier <span class=\"_ _1c\"> </span>participaci\u00f3n <span class=\"_ _1c\"> </span>en  el </span></span>patrimonio previ<span class=\"_ _6\"></span>a en la entidad adq<span class=\"_ _6\"></span>uirida sobre <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>valo<span class=\"_ _6\"></span>r <span class=\"_ _a\"></span>razonable <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>lo<span class=\"_ _6\"></span>s <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>netos<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>identificables <span class=\"_ _9\"></span>adquiridos <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>regist<span class=\"_ _6\"></span>ra <span class=\"_ _a\"></span>como fondo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>comercio. <span class=\"_ _a\"></span>Si<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _6\"></span>sos <span class=\"_ _9\"></span>importes <span class=\"_ _9\"></span>son <span class=\"_ _a\"></span>menor<span class=\"_ _6\"></span>es <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>valor <span class=\"_ _11\"></span>razonable <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _9\"></span>activos netos ident<span class=\"_ _6\"></span>ificables de <span class=\"_ _6\"></span>la dependi<span class=\"_ _6\"></span>ente adquir<span class=\"_ _6\"></span>ida, la d<span class=\"_ _6\"></span>iferencia se <span class=\"_ _6\"></span>reconoce di<span class=\"_ _6\"></span>rect<span class=\"_ _2\"></span>amente <span class=\"_ _6\"></span>en resultados co<span class=\"_ _6\"></span>mo una compra en condi<span class=\"_ _6\"></span>ciones muy venta<span class=\"_ _6\"></span>josas. Cuando la <span class=\"_ _2\"></span>liquidaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cualqu<span class=\"_ _6\"></span>ier <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>contraprestaci\u00f3n en <span class=\"_ _2\"></span>efectivo <span class=\"_ _2\"></span>se difiere, <span class=\"_ _2\"></span>los importes <span class=\"_ _2\"></span>a pagar <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>futuro <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>descuentan a <span class=\"_ _11\"></span>su valor <span class=\"_ _2\"></span>actual <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>inter<span class=\"_ _6\"></span>cambio. El <span class=\"_ _b\"> </span>tipo <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>descuento <span class=\"_ _b\"> </span>usado <span class=\"_ _b\"> </span>es <span class=\"_ _c\"> </span>el <span class=\"_ _b\"> </span>tipo <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>inter\u00e9s <span class=\"_ _b\"> </span>incremental <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>endeudam<span class=\"_ _2\"></span>iento <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>la entidad, <span class=\"_ _b\"> </span>siendo <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>tipo <span class=\"_ _b\"> </span>al <span class=\"_ _c\"> </span>que <span class=\"_ _c\"> </span>podr\u00eda <span class=\"_ _b\"> </span>obtenerse <span class=\"_ _c\"> </span>un <span class=\"_ _b\"> </span>pr\u00e9stamo <span class=\"_ _c\"> </span>similar <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>una <span class=\"_ _b\"> </span>financiera independiente ba<span class=\"_ _6\"></span>jo t\u00e9rminos y condic<span class=\"_ _6\"></span>iones comparable<span class=\"_ _6\"></span>s. La <span class=\"_ _f\"></span>contraprestaci\u00f3n <span class=\"_ _10\"></span>contingente <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>clasifica <span class=\"_ _f\"></span>como <span class=\"_ _f\"></span>patrimonio <span class=\"_ _f\"></span>neto <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>pasivo <span class=\"_ _f\"></span>financiero. <span class=\"_ _f\"></span>Los<span class=\"_ _6\"></span> importes <span class=\"_ _a\"></span>clasificados <span class=\"_ _9\"></span>como <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>pasivo <span class=\"_ _a\"></span>financiero <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>vuelven <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>valorar <span class=\"_ _a\"></span>posterior<span class=\"_ _6\"></span>mente <span class=\"_ _a\"></span>a valor razonable con <span class=\"_ _6\"></span>los cambios en<span class=\"_ _6\"></span> el valor razonab<span class=\"_ _6\"></span>le reconocidos <span class=\"_ _6\"></span>en resultados. Si <span class=\"_ _b\"> </span>la <span class=\"_ _c\"> </span>combinaci\u00f3n <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>negocios <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>realiza <span class=\"_ _c\"> </span>por <span class=\"_ _b\"> </span>etapas, <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>valor <span class=\"_ _b\"> </span>contable <span class=\"_ _c\"> </span>en <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>fecha <span class=\"_ _c\"> </span>de adquisici\u00f3n de la par<span class=\"_ _6\"></span>ticipaci\u00f3n en el patr<span class=\"_ _6\"></span>imonio de la adquirida <span class=\"_ _6\"></span>previamente mant<span class=\"_ _6\"></span>enida se valora  nuevam<span class=\"_ _6\"></span>ente  por  su<span class=\"_ _6\"></span>  valor  r<span class=\"_ _6\"></span>azonable  en <span class=\"_ _d\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _13\"> </span>fecha  de <span class=\"_ _d\"> </span>adquisici\u00f3n,  reconocien<span class=\"_ _6\"></span>d<span class=\"_ _2\"></span><span class=\"ls9\">o </span>cualquier gananc<span class=\"_ _6\"></span>ia o p\u00e9rdida resultan<span class=\"_ _6\"></span>te en resultados.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "4. <span class=\"_ _7\"> </span>Inmovilizad<span class=\"_ _6\"></span>o Material  <span class=\"_ _8\"> </span>La composici\u00f3n de<span class=\"_ _6\"></span> este ep\u00edgrafe del balan<span class=\"_ _6\"></span>ce de situaci\u00f3n cons<span class=\"_ _6\"></span>olidado y su movi<span class=\"_ _6\"></span>miento durante <span class=\"_ _6\"></span>los ejercicios 2025 y 2024 se <span class=\"_ _6\"></span>presenta a conti<span class=\"_ _6\"></span>nuaci\u00f3n: <div class=\"c w7 h50 gs9\"><div class=\"t m0 x15 h13 y412 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2<span class=\"_ _2\"></span>3 </div></div><div class=\"c w43 h50 gsa\"><div class=\"t m0 x4b h13 y412 ff2 fs4 fc0 sc0 ls0 ws0\">Altas </div></div><div class=\"c w44 h50 gsb\"><div class=\"t m0 x4b h13 y412 ff2 fs4 fc0 sc0 ls0 ws0\">Bajas </div></div><div class=\"c w45 h50 gsc\"><div class=\"t m0 x45 h13 y412 ff2 fs4 fc0 sc0 ls0 ws0\">Traspasos </div></div><div class=\"c w46 h50 gsd\"><div class=\"t m0 x85 h13 y413 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x85 h13 y414 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x43 h13 y415 ff2 fs4 fc0 sc0 ls0 ws0\">Diferencias </div><div class=\"t m0 xe h13 y412 ff2 fs4 fc0 sc0 ls0 ws0\">de conversi\u00f3n </div></div><div class=\"c w44 h50 gse\"><div class=\"t m0 x42 h13 y412 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.24 </div></div><div class=\"c w11 h50 gsf\"><div class=\"t m0 x2f h13 y413 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xe h13 y414 ff2 fs4 fc0 sc0 ls0 ws0\">Combinacion<span class=\"_ _2\"></span>es </div><div class=\"t m0 x88 h13 y415 ff2 fs4 fc0 sc0 ls0 ws0\">de negocios </div><div class=\"t m0 x11 h13 y412 ff2 fs4 fc0 sc0 ls0 ws0\">(nota <span class=\"ls3\">24<span class=\"_ _2\"></span></span>) </div></div><div class=\"c w47 h50 gs10\"><div class=\"t m0 x15 h13 y412 ff2 fs4 fc0 sc0 ls0 ws0\">Altas </div></div><div class=\"c wa h50 gs11\"><div class=\"t m0 x15 h13 y412 ff2 fs4 fc0 sc0 ls0 ws0\">Bajas </div></div><div class=\"c w45 h50 gs12\"><div class=\"t m0 x45 h13 y412 ff2 fs4 fc0 sc0 ls0 ws0\">Traspasos </div></div><div class=\"c w48 h50 gs13\"><div class=\"t m0 xf h13 y413 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x45 h13 y414 ff2 fs4 fc0 sc0 ls0 ws0\">Diferencias </div><div class=\"t m0 x14 h13 y415 ff2 fs4 fc0 sc0 ls0 ws0\">de </div><div class=\"t m0 x42 h13 y412 ff2 fs4 fc0 sc0 ls0 ws0\">conversi\u00f3n </div></div><div class=\"c w43 h50 gs14\"><div class=\"t m0 x42 h13 y412 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.25 </div></div><div class=\"c w42 h1d gs15\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Coste </div></div><div class=\"c w42 h1b gs16\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Terrenos y<span class=\"_ _2\"></span> construcciones </div></div><div class=\"c w7 h1b gs17\"><div class=\"t m0 x47 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">49.416 </div></div><div class=\"c w43 h1b gs18\"><div class=\"t m0 xc h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">1.293 </div></div><div class=\"c w44 h1b gs19\"><div class=\"t m0 xf h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(16) </div></div><div class=\"c w45 h1b gs1a\"><div class=\"t m0 x47 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">67.785 </div></div><div class=\"c w46 h1b gs1b\"><div class=\"t m0 xf h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(16) </div></div><div class=\"c w44 h1b gs1c\"><div class=\"t m0 x16 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">118.462 </div></div><div class=\"c w11 h1b gs1d\"><div class=\"t m0 x88 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> 34.584 </div></div><div class=\"c w47 h1b gs1e\"><div class=\"t m0 x40 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> 1.828  </div></div><div class=\"c wa h1b gs1f\"><div class=\"t m0 x16 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> (1.141) </div></div><div class=\"c w45 h1b gs20\"><div class=\"t m0 x11 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> 3.663  </div></div><div class=\"c w48 h1b gs21\"><div class=\"t m0 x11 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> 3.658  </div></div><div class=\"c w43 h1b gs22\"><div class=\"t m0 x42 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> 161.054  </div></div><div class=\"c w42 h1b gs23\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Instalaciones t\u00e9cnicas y<span class=\"_ _2\"></span> maquinaria<span class=\"_ _2\"></span> </div></div><div class=\"c w7 h1b gs24\"><div class=\"t m0 x47 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">70.988 </div></div><div class=\"c w43 h1b gs25\"><div class=\"t m0 xc h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">2.524 </div></div><div class=\"c w44 h1b gs26\"><div class=\"t m0 x40 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(5.220) </div></div><div class=\"c w45 h1b gs27\"><div class=\"t m0 x47 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">25.439 </div></div><div class=\"c w46 h1b gs28\"><div class=\"t m0 x46 h13 yaf ff2 fs4 fc0 sc0 ls1 ws0\">970<span class=\"ls0\"> </span></div></div><div class=\"c w44 h1b gs29\"><div class=\"t m0 x47 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">94.701 </div></div><div class=\"c w11 h1b gs2a\"><div class=\"t m0 x88 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> 12.1<span class=\"ls1\">91</span> </div></div><div class=\"c w47 h1b gs2b\"><div class=\"t m0 x40 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> 8.349  </div></div><div class=\"c wa h1b gs2c\"><div class=\"t m0 x16 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> (3.103) </div></div><div class=\"c w45 h1b gs2d\"><div class=\"t m0 x4b h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> (2.454) </div></div><div class=\"c w48 h1b gs2e\"><div class=\"t m0 x4b h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> (4.5<span class=\"ls1\">45</span>) </div></div><div class=\"c w43 h1b gs2f\"><div class=\"t m0 x42 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> 105.139  </div></div><div class=\"c w42 h1b gs30\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Otras instalaciones, utillaje <span class=\"_ _2\"></span>y mobiliario<span class=\"_ _2\"></span> </div></div><div class=\"c w7 h1b gs31\"><div class=\"t m0 x47 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">59.624 </div></div><div class=\"c w43 h1b gs32\"><div class=\"t m0 xc h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">2.880 </div></div><div class=\"c w44 h1b gs33\"><div class=\"t m0 x14 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(513) </div></div><div class=\"c w45 h1b gs34\"><div class=\"t m0 x16 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">104.883 </div></div><div class=\"c w46 h1b gs35\"><div class=\"t m0 x46 h13 yaf ff2 fs4 fc0 sc0 ls1 ws0\">144<span class=\"ls0\"> </span></div></div><div class=\"c w44 h1b gs36\"><div class=\"t m0 x16 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">167.018 </div></div><div class=\"c w11 h1b gs37\"><div class=\"t m0 x56 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls1\">427</span> </div></div><div class=\"c w47 h1b gs38\"><div class=\"t m0 x40 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> 4.681  </div></div><div class=\"c wa h1b gs39\"><div class=\"t m0 x16 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> (2.627) </div></div><div class=\"c w45 h1b gs3a\"><div class=\"t m0 x2f h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> -  </div></div><div class=\"c w48 h1b gs3b\"><div class=\"t m0 x12 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> (258) </div></div><div class=\"c w43 h1b gs3c\"><div class=\"t m0 x42 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> 169.241  </div></div><div class=\"c w42 h1b gs3d\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Equipos inform<span class=\"_ _2\"></span>\u00e1ticos </div></div><div class=\"c w7 h1b gs3e\"><div class=\"t m0 xc h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">2.488 </div></div><div class=\"c w43 h1b gs3f\"><div class=\"t m0 x46 h13 yaf ff2 fs4 fc0 sc0 ls1 ws0\">200<span class=\"ls0\"> </span></div></div><div class=\"c w44 h1b gs40\"><div class=\"t m0 x14 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(518) </div></div><div class=\"c w45 h1b gs41\"><div class=\"t m0 xc h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">2.682 </div></div><div class=\"c w46 h1b gs42\"><div class=\"t m0 xf h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(10) </div></div><div class=\"c w44 h1b gs43\"><div class=\"t m0 xc h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">4.842 </div></div><div class=\"c w11 h1b gs44\"><div class=\"t m0 x56 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls1\">283</span> </div></div><div class=\"c w47 h1b gs45\"><div class=\"t m0 x14 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls1\">472 </span> </div></div><div class=\"c wa h1b gs46\"><div class=\"t m0 x12 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> (79) </div></div><div class=\"c w45 h1b gs47\"><div class=\"t m0 x2f h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> -  </div></div><div class=\"c w48 h1b gs48\"><div class=\"t m0 x2d h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> (7) </div></div><div class=\"c w43 h1b gs49\"><div class=\"t m0 x11 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> 5.511  </div></div><div class=\"c w42 h1b gs4a\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Anticipos e inm<span class=\"_ _2\"></span>ovilizado material en curso<span class=\"_ _2\"></span> </div></div><div class=\"c w7 h1b gs4b\"><div class=\"t m0 x16 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">177.227 </div></div><div class=\"c w43 h1b gs4c\"><div class=\"t m0 x47 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">25.073 </div></div><div class=\"c w44 h1b gs4d\"><div class=\"t m0 x8f h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(4) </div></div><div class=\"c w45 h1b gs4e\"><div class=\"t m0 x42 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(201.185) </div></div><div class=\"c w46 h1b gs4f\"><div class=\"t m0 x2e h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c w44 h1b gs50\"><div class=\"t m0 xc h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">1.112 </div></div><div class=\"c w11 h1b gs51\"><div class=\"t m0 x56 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls1\">508</span> </div></div><div class=\"c w47 h1b gs52\"><div class=\"t m0 x40 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> 1.404  </div></div><div class=\"c wa h1b gs53\"><div class=\"t m0 x46 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> (6) </div></div><div class=\"c w45 h1b gs54\"><div class=\"t m0 x4b h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> (1.209) </div></div><div class=\"c w48 h1b gs55\"><div class=\"t m0 x2d h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> (1) </div></div><div class=\"c w43 h1b gs56\"><div class=\"t m0 x11 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> 1.808  </div></div><div class=\"c w42 h1c gs57\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Otros </div></div><div class=\"c w7 h1c gs58\"><div class=\"t m0 x16 h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">    <span class=\"ls0\">1.733 </span></div></div><div class=\"c w43 h1c gs59\"><div class=\"t m0 x47 h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">     <span class=\"ls0\">184 </span></div></div><div class=\"c w44 h1c gs5a\"><div class=\"t m0 x40 h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">   <span class=\"ls0\">(807) </span></div></div><div class=\"c w45 h1c gs5b\"><div class=\"t m0 x46 h13 yaf ff2 fs4 fc0 sc0 ls1 ws0\">154<span class=\"ls0\"> </span></div></div><div class=\"c w46 h1c gs5c\"><div class=\"t m0 xc h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">     <span class=\"ls1\">22<span class=\"ls0\"> </span></span></div></div><div class=\"c w44 h1c gs5d\"><div class=\"t m0 x88 h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">   <span class=\"ls0\">1.286 </span></div></div><div class=\"c w11 h1c gs5e\"><div class=\"t m0 x47 h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">    <span class=\"ls0\"> 544 </span></div></div><div class=\"c w47 h1c gs5f\"><div class=\"t m0 x4b h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls2\">      </span>46  </div></div><div class=\"c wa h1c gs60\"><div class=\"t m0 x47 h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">   <span class=\"ls0\"> (54) </span></div></div><div class=\"c w45 h1c gs61\"><div class=\"t m0 x1d h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">       <span class=\"ls0\">-  </span></div></div><div class=\"c w48 h1c gs62\"><div class=\"t m0 x40 h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">     <span class=\"ls0\">(11) </span></div></div><div class=\"c w43 h1c gs63\"><div class=\"t m0 x16 h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">   <span class=\"ls0\"> 1.811  </span></div></div><div class=\"c w7 h1b gs64\"><div class=\"t m0 x16 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">361.4<span class=\"ls1\">76</span> </div></div><div class=\"c w43 h1b gs65\"><div class=\"t m0 x47 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">32.154 </div></div><div class=\"c w44 h1b gs66\"><div class=\"t m0 x40 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(7.078) </div></div><div class=\"c w45 h1b gs67\"><div class=\"t m0 x14 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(242) </div></div><div class=\"c w46 h1b gs68\"><div class=\"t m0 xc h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">1.111 </div></div><div class=\"c w44 h1b gs69\"><div class=\"t m0 x16 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">387.421 </div></div><div class=\"c w11 h1b gs6a\"><div class=\"t m0 x47 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">48.537 </div></div><div class=\"c w47 h1b gs6b\"><div class=\"t m0 x4b h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">16.780 </div></div><div class=\"c wa h1b gs6c\"><div class=\"t m0 x88 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(7.010) </div></div><div class=\"c w45 h1b gs6d\"><div class=\"t m0 x12 h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">       <span class=\"ls0\">- </span></div></div><div class=\"c w48 h1b gs6e\"><div class=\"t m0 x40 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(1.164) </div></div><div class=\"c w43 h1b gs6f\"><div class=\"t m0 x16 h13 yaf ff2 fs4 fc0 sc0 ls1 ws0\">444.<span class=\"ls0\">564 </span></div></div><div class=\"c w42 h1b gs70\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n <span class=\"_ _2\"></span>acumulada </div></div><div class=\"c w42 h1d gs71\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Construcciones<span class=\"_ _2\"></span> </div></div><div class=\"c w7 h1d gs72\"><div class=\"t m0 x15 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(18.7<span class=\"ls1\">04</span>) </div></div><div class=\"c w43 h1d gs73\"><div class=\"t m0 x14 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(762) </div></div><div class=\"c w44 h1d gs74\"><div class=\"t m0 x85 h13 yaf ff2 fs4 fc0 sc0 ls1 ws0\">13<span class=\"ls0\"> </span></div></div><div class=\"c w45 h1d gs75\"><div class=\"t m0 x50 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w46 h1d gs76\"><div class=\"t m0 x85 h13 yaf ff2 fs4 fc0 sc0 ls1 ws0\">13<span class=\"ls0\"> </span></div></div><div class=\"c w44 h1d gs77\"><div class=\"t m0 x15 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(19.440) </div></div><div class=\"c w11 h1d gs78\"><div class=\"t m0 x50 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w47 h1d gs79\"><div class=\"t m0 x16 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> (2.740) </div></div><div class=\"c wa h1d gs7a\"><div class=\"t m0 x56 h13 yaf ff2 fs4 fc0 sc0 ls1 ws0\">121 <span class=\"ls0\"> </span></div></div><div class=\"c w45 h1d gs7b\"><div class=\"t m0 x4b h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> (1.996) </div></div><div class=\"c w48 h1d gs7c\"><div class=\"t m0 x2d h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> (8) </div></div><div class=\"c w43 h1d gs7d\"><div class=\"t m0 x43 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> (24.063) </div></div><div class=\"c w42 h1b gs7e\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Instalaciones t\u00e9cnicas y<span class=\"_ _2\"></span> maquinaria<span class=\"_ _2\"></span> </div></div><div class=\"c w7 h1b gs7f\"><div class=\"t m0 x15 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(34.271) </div></div><div class=\"c w43 h1b gs80\"><div class=\"t m0 x40 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(4.428) </div></div><div class=\"c w44 h1b gs81\"><div class=\"t m0 xc h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">4.920 </div></div><div class=\"c w45 h1b gs82\"><div class=\"t m0 x50 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w46 h1b gs83\"><div class=\"t m0 xf h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(48) </div></div><div class=\"c w44 h1b gs84\"><div class=\"t m0 x15 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(33.827) </div></div><div class=\"c w11 h1b gs85\"><div class=\"t m0 x50 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w47 h1b gs86\"><div class=\"t m0 x16 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> (5.081) </div></div><div class=\"c wa h1b gs87\"><div class=\"t m0 x1d h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">1.851  </div></div><div class=\"c w45 h1b gs88\"><div class=\"t m0 x11 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> 1.996  </div></div><div class=\"c w48 h1b gs89\"><div class=\"t m0 x56 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls1\">362 </span> </div></div><div class=\"c w43 h1b gs8a\"><div class=\"t m0 x43 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> (34.699) </div></div><div class=\"c w42 h1b gs8b\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Otras instalaciones, utillaje <span class=\"_ _2\"></span>y mobiliario<span class=\"_ _2\"></span> </div></div><div class=\"c w7 h1b gs8c\"><div class=\"t m0 x15 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(31.423) </div></div><div class=\"c w43 h1b gs8d\"><div class=\"t m0 x40 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(5.396) </div></div><div class=\"c w44 h1b gs8e\"><div class=\"t m0 x46 h13 yaf ff2 fs4 fc0 sc0 ls1 ws0\">513<span class=\"ls0\"> </span></div></div><div class=\"c w45 h1b gs8f\"><div class=\"t m0 x50 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w46 h1b gs90\"><div class=\"t m0 x14 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(166) </div></div><div class=\"c w44 h1b gs91\"><div class=\"t m0 x15 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(36.472) </div></div><div class=\"c w11 h1b gs92\"><div class=\"t m0 x50 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w47 h1b gs93\"><div class=\"t m0 x16 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> (6.088) </div></div><div class=\"c wa h1b gs94\"><div class=\"t m0 x1d h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">2.502  </div></div><div class=\"c w45 h1b gs95\"><div class=\"t m0 x8f h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> -  </div></div><div class=\"c w48 h1b gs96\"><div class=\"t m0 x56 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls1\">248 </span> </div></div><div class=\"c w43 h1b gs97\"><div class=\"t m0 x43 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> (39.810) </div></div><div class=\"c w42 h1b gs98\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Equipos inform<span class=\"_ _2\"></span>\u00e1ticos </div></div><div class=\"c w7 h1b gs99\"><div class=\"t m0 x40 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(2.287) </div></div><div class=\"c w43 h1b gs9a\"><div class=\"t m0 x14 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(470) </div></div><div class=\"c w44 h1b gs9b\"><div class=\"t m0 x46 h13 yaf ff2 fs4 fc0 sc0 ls1 ws0\">518<span class=\"ls0\"> </span></div></div><div class=\"c w45 h1b gs9c\"><div class=\"t m0 x50 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w46 h1b gs9d\"><div class=\"t m0 x2e h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">6 </div></div><div class=\"c w44 h1b gs9e\"><div class=\"t m0 x40 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(2.233) </div></div><div class=\"c w11 h1b gs9f\"><div class=\"t m0 x50 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w47 h1b gsa0\"><div class=\"t m0 x11 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> (607) </div></div><div class=\"c wa h1b gsa1\"><div class=\"t m0 x2d h13 yaf ff2 fs4 fc0 sc0 ls1 ws0\">74 <span class=\"ls0\"> </span></div></div><div class=\"c w45 h1b gsa2\"><div class=\"t m0 x37 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w48 h1b gsa3\"><div class=\"t m0 x2f h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls1\">4 </span> </div></div><div class=\"c w43 h1b gsa4\"><div class=\"t m0 x4b h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> (2.762) </div></div><div class=\"c w42 h1b gsa5\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Otros </div></div><div class=\"c w7 h1b gsa6\"><div class=\"t m0 x4b h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">    <span class=\"ls0\">(643) </span></div></div><div class=\"c w43 h1b gsa7\"><div class=\"t m0 x4b h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">    <span class=\"ls0\">(115) </span></div></div><div class=\"c w44 h1b gsa8\"><div class=\"t m0 x12 h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">  <span class=\"ls1\">752<span class=\"ls0\"> </span></span></div></div><div class=\"c w45 h1b gsa9\"><div class=\"t m0 x14 h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">      <span class=\"ls0\">- </span></div></div><div class=\"c w46 h1b gsaa\"><div class=\"t m0 x14 h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">  <span class=\"ls0\">(12) </span></div></div><div class=\"c w44 h1b gsab\"><div class=\"t m0 x4b h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">      <span class=\"ls0\">(18) </span></div></div><div class=\"c w11 h1b gsac\"><div class=\"t m0 x50 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w47 h1b gsad\"><div class=\"t m0 x16 h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">   <span class=\"ls0\"> (237) </span></div></div><div class=\"c wa h1b gsae\"><div class=\"t m0 x1d h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">     <span class=\"ls0\">53  </span></div></div><div class=\"c w45 h1b gsaf\"><div class=\"t m0 x14 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls2\">    </span>-  </div></div><div class=\"c w48 h1b gsb0\"><div class=\"t m0 x90 h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">  <span class=\"ls0\"> <span class=\"ls1\">4 </span> </span></div></div><div class=\"c w43 h1b gsb1\"><div class=\"t m0 x43 h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">     <span class=\"ls0\"> (198) </span></div></div><div class=\"c w7 h1c gsb2\"><div class=\"t m0 x15 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(87.3<span class=\"ls1\">28</span>) </div></div><div class=\"c w43 h1c gsb3\"><div class=\"t m0 x15 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(11.171) </div></div><div class=\"c w44 h1c gsb4\"><div class=\"t m0 xc h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">6.716 </div></div><div class=\"c w45 h1c gsb5\"><div class=\"t m0 x14 h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">      <span class=\"ls0\">- </span></div></div><div class=\"c w46 h1c gsb6\"><div class=\"t m0 x14 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(207) </div></div><div class=\"c w44 h1c gsb7\"><div class=\"t m0 x15 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(91.990) </div></div><div class=\"c w11 h1c gsb8\"><div class=\"t m0 x91 h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">         <span class=\"ls0\">- </span></div></div><div class=\"c w47 h1c gsb9\"><div class=\"t m0 x42 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(14.753) </div></div><div class=\"c wa h1c gsba\"><div class=\"t m0 x1d h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">4.601 </div></div><div class=\"c w45 h1c gsbb\"><div class=\"t m0 x14 h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">      <span class=\"ls0\">- </span></div></div><div class=\"c w48 h1c gsbc\"><div class=\"t m0 x46 h13 yaf ff2 fs4 fc0 sc0 ls1 ws0\">610<span class=\"ls0\"> </span></div></div><div class=\"c w43 h1c gsbd\"><div class=\"t m0 x42 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(101.532) </div></div><div class=\"c w42 h1b gsbe\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Valor neto con<span class=\"_ _2\"></span>table </div></div><div class=\"c w7 h1b gsbf\"><div class=\"t m0 x16 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">274.148 </div></div><div class=\"c w43 h1b gsc0\"><div class=\"t m0 x47 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">20.983 </div></div><div class=\"c w44 h1b gsc1\"><div class=\"t m0 x14 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(362) </div></div><div class=\"c w45 h1b gsc2\"><div class=\"t m0 x14 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(242) </div></div><div class=\"c w46 h1b gsc3\"><div class=\"t m0 x46 h13 yaf ff2 fs4 fc0 sc0 ls1 ws0\">904<span class=\"ls0\"> </span></div></div><div class=\"c w44 h1b gsc4\"><div class=\"t m0 x16 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">295.431 </div></div><div class=\"c w11 h1b gsc5\"><div class=\"t m0 x47 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">48.537 </div></div><div class=\"c w47 h1b gsc6\"><div class=\"t m0 x1d h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">2.027 </div></div><div class=\"c wa h1b gsc7\"><div class=\"t m0 x88 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(2.409) </div></div><div class=\"c w45 h1b gsc8\"><div class=\"t m0 x14 h13 yaf ff2 fs4 fc0 sc0 ls2 ws0\">      <span class=\"ls0\">- </span></div></div><div class=\"c w48 h1b gsc9\"><div class=\"t m0 x14 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(554) </div></div><div class=\"c w43 h1b gsca\"><div class=\"t m0 x16 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">343.032 </div></div>Las altas registradas durante <span class=\"_ _2\"></span>los ejercicios 2025 y <span class=\"_ _2\"></span>2024 corresponden, principalm<span class=\"_ _6\"></span>ente, <span class=\"_ _2\"></span><span class=\"lsa\">a </span>las inversiones <span class=\"_ _6\"></span>derivadas d<span class=\"_ _6\"></span>e la puesta <span class=\"_ _6\"></span>en ma<span class=\"_ _6\"></span>rcha de l<span class=\"_ _6\"></span>a nueva <span class=\"_ _6\"></span>planta de <span class=\"_ _6\"></span>producci\u00f3n <span class=\"_ _6\"></span>farmac\u00e9utica<span class=\"_ _6\"></span> construida <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>Parque <span class=\"_ _11\"></span>Tecnol\u00f3gico <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>Bizkaia<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>nueva <span class=\"_ _11\"></span>f\u00e1brica <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>nutrici\u00f3n <span class=\"_ _11\"></span>animal ubicada en Huesc<span class=\"_ _6\"></span>a.  Con <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>23 <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2024 <span class=\"_ _f\"></span>se obtuvo <span class=\"_ _f\"></span>la autori<span class=\"_ _6\"></span>zaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>nueva <span class=\"_ _f\"></span>planta e<span class=\"_ _6\"></span>n e<span class=\"_ _6\"></span>l Pa<span class=\"_ _6\"></span>rque Tecnol\u00f3gico <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>Bizkaia <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>lo <span class=\"_ _9\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>traspas\u00f3 <span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>correspondi<span class=\"_ _6\"></span>ente <span class=\"_ _a\"></span>un <span class=\"_ _9\"></span>importe <span class=\"_ _a\"></span>de<span class=\"_ _6\"></span> 183.185 miles de euros. El efecto de la amortizaci\u00f3n de la nueva planta en el ejercicio 2025 asciende a un i<span class=\"_ _6\"></span>mporte de 2.000 miles d<span class=\"_ _6\"></span>e euros, no siendo relev<span class=\"_ _6\"></span>ante en 2024.  Durante <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>ejercicio, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>direcci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _9\"></span>dominante <span class=\"_ _a\"></span>ha <span class=\"_ _9\"></span>realizado <span class=\"_ _a\"></span>evaluaciones<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>de potenciales  i<span class=\"_ _2\"></span>ndicios <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>deterioro <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>activos <span class=\"_ _1c\"> </span>materiales <span class=\"_ _1c\"> </span>que <span class=\"_ _18\"> </span>pudieran<span class=\"_ _6\"></span> <span class=\"_ _1c\"> </span>surgir <span class=\"_ _1c\"> </span>como consecuencia <span class=\"_ _10\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _f\"></span>construcci\u00f3n <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>puesta <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>funcionamiento <span class=\"_ _10\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _f\"></span>nueva <span class=\"_ _f\"></span>planta <span class=\"_ _6\"></span>farm<span class=\"_ _6\"></span>ac\u00e9utica<span class=\"ls9\">. </span>En los ejercicios 2026 y 2027, com<span class=\"_ _6\"></span>o m\u00ednimo, habr\u00e1 producc<span class=\"_ _6\"></span>i\u00f3n en ambas plantas <span class=\"_ _6\"></span>y parte de las <span class=\"_ _2\"></span>actividades <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>Socie<span class=\"_ _6\"></span>dad <span class=\"_ _11\"></span>dominante<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>(qu\u00edmico, <span class=\"_ _2\"></span>calidad <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>otros) <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>seguir\u00e1n <span class=\"_ _2\"></span>realizando en <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>antiguas <span class=\"_ _11\"></span>instalacione<span class=\"_ _6\"></span>s, <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>lo <span class=\"_ _2\"></span>que, <span class=\"_ _11\"></span>tras <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>an\u00e1lisis <span class=\"_ _2\"></span>realizados, <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>identificado<span class=\"_ _6\"></span> deterioros <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>activos <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>Sociedad <span class=\"_ _f\"></span>dominante <span class=\"_ _f\"></span>como <span class=\"_ _f\"></span>consecuenc<span class=\"_ _6\"></span>ia <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>nueva <span class=\"_ _f\"></span>inversi\u00f3n. Con <span class=\"_ _f\"></span>f<span class=\"_ _2\"></span>echa <span class=\"_ _f\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>octubre <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>2024 <span class=\"_ _f\"></span>se obt<span class=\"_ _6\"></span>uvo <span class=\"_ _f\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>autorizaci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>fabricaci\u00f3n <span class=\"_ _f\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>nueva <span class=\"_ _6\"></span>f\u00e1brica<span class=\"_ _6\"></span> de nutrici\u00f3n <span class=\"_ _6\"></span>animal ubic<span class=\"_ _6\"></span>ada en <span class=\"_ _6\"></span>Huesca por <span class=\"_ _6\"></span>lo que se <span class=\"_ _6\"></span>traspas\u00f3 al ep<span class=\"_ _6\"></span>\u00edgrafe correspo<span class=\"_ _6\"></span>ndiente un importe <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>17.982 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros. <span class=\"_ _a\"></span>El <span class=\"_ _a\"></span>efecto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>amortizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>nueva <span class=\"_ _a\"></span>planta <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>e<span class=\"_ _6\"></span>l ejercicio 2025 asc<span class=\"_ _6\"></span>iende a un importe d<span class=\"_ _6\"></span>e 507 miles de euros, no s<span class=\"_ _6\"></span>iendo relevante e<span class=\"_ _6\"></span>n 2024. En <span class=\"_ _d\"> </span>los  e<span class=\"_ _6\"></span>jercicios <span class=\"_ _d\"> </span>2025 <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>2024  se <span class=\"_ _d\"> </span>han <span class=\"_ _d\"> </span>dado <span class=\"_ _d\"> </span>bajas <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>elementos <span class=\"_ _d\"> </span>que  en <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>mayor\u00eda <span class=\"_ _d\"> </span><span class=\"lsd\">se </span>encontraban total<span class=\"_ _6\"></span>mente amortizados. El <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>tiene <span class=\"_ _a\"></span>compro<span class=\"_ _6\"></span>misos <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>adquisici\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>inmovilizado <span class=\"_ _a\"></span>mat<span class=\"_ _6\"></span>erial <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>valor <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>3.689 miles de euros (4.660 m<span class=\"_ _6\"></span>iles de euros en 2024<span class=\"_ _6\"></span>), relacionados prin<span class=\"_ _6\"></span>cipalmente con invers<span class=\"_ _6\"></span>i<span class=\"_ _2\"></span>one<span class=\"_ _6\"></span>s adicionales en las di<span class=\"_ _6\"></span>ferentes f\u00e1bricas de p<span class=\"_ _6\"></span>roducci\u00f3n. El Grupo no cuent<span class=\"_ _6\"></span>a con inmovilizad<span class=\"_ _6\"></span>o material sujeto <span class=\"_ _6\"></span>a garant\u00edas. 4.1 <span class=\"_ _14\"> </span>Bienes totalmen<span class=\"_ _6\"></span>te amortizados  <span class=\"_ _15\"> </span>El coste de <span class=\"_ _f\"></span>los elementos d<span class=\"_ _6\"></span>el inmovilizado <span class=\"_ _6\"></span>material q<span class=\"_ _6\"></span>ue est\u00e1n <span class=\"_ _6\"></span>totalmente <span class=\"_ _6\"></span>amortizados al 31 de diciembre <span class=\"_ _6\"></span>es como sigue: Miles de euros 2025 2024 Construcciones  7.117  6.817 Instalaciones t\u00e9cni<span class=\"_ _6\"></span>cas y maquina<span class=\"_ _6\"></span>ria  17.549  17.877 Otras instalacion<span class=\"_ _6\"></span>es, utillaje y mob<span class=\"_ _6\"></span>iliario 11.776 10.520 Equipos inform\u00e1<span class=\"_ _6\"></span>ticos 1.541 1.615 Otros elemento<span class=\"_ _6\"></span>s de transporte<span class=\"fs6\"> </span>996 324<span class=\"fs6\"> </span>38.979 37.153 4.2 <span class=\"_ _14\"> </span>Seguros  <span class=\"_ _15\"> </span>El Grupo <span class=\"_ _6\"></span>tiene <span class=\"_ _6\"></span>contratadas <span class=\"_ _f\"></span>var<span class=\"_ _2\"></span>ias p<span class=\"_ _6\"></span>\u00f3lizas de<span class=\"_ _6\"></span> seguro <span class=\"_ _6\"></span>para cub<span class=\"_ _6\"></span>rir los <span class=\"_ _f\"></span>r<span class=\"_ _2\"></span>iesgos <span class=\"_ _6\"></span>a que <span class=\"_ _6\"></span>est\u00e1n sujetos <span class=\"_ _c\"> </span>los <span class=\"_ _c\"> </span>elementos <span class=\"_ _b\"> </span>del <span class=\"_ _c\"> </span>inmovilizado <span class=\"_ _c\"> </span>material. <span class=\"_ _b\"> </span>La <span class=\"_ _c\"> </span>cobertura <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>estas <span class=\"_ _c\"> </span>p\u00f3lizas <span class=\"_ _b\"> </span>se<span class=\"_ _2\"></span> considera suficie<span class=\"_ _6\"></span>nte<span class=\"_ _117\"> </span>. 4.3 <span class=\"_ _14\"> </span>Arrendamientos <span class=\"_ _6\"></span>Operativos <span class=\"ff8\">\u2013</span> Arrendata<span class=\"_ _6\"></span>rio   <span class=\"_ _15\"> </span><span class=\"ff2\">El <span class=\"_ _1c\"> </span>Grupo  mantiene  arrendados <span class=\"_ _1c\"> </span>a  terceros <span class=\"_ _1c\"> </span>oficinas  ubicadas  en <span class=\"_ _18\"> </span>Espa\u00f1a,<span class=\"_ _6\"></span> <span class=\"_ _1c\"> </span>Italia  y </span>Latinoam\u00e9rica. <span class=\"_ _6\"></span>Asimismo, <span class=\"_ _6\"></span>tiene <span class=\"_ _6\"></span>arrendado <span class=\"_ _6\"></span>a terc<span class=\"_ _6\"></span>eros v<span class=\"_ _6\"></span>eh\u00edculos, <span class=\"_ _6\"></span>en su <span class=\"_ _6\"></span>mayor\u00eda <span class=\"_ _6\"></span>para <span class=\"_ _f\"></span>l<span class=\"_ _2\"></span>a red comercial, loca<span class=\"_ _6\"></span>les comerciale<span class=\"_ _6\"></span>s y varios equipos e<span class=\"_ _6\"></span>lectr\u00f3nicos.  <span class=\"_ _15\"> </span>Los <span class=\"_ _f\"></span>activos <span class=\"_ _f\"></span>por <span class=\"_ _6\"></span>derecho <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>uso <span class=\"_ _6\"></span>reconocido<span class=\"_ _6\"></span>s <span class=\"_ _f\"></span>est\u00e1n <span class=\"_ _6\"></span>relacionados <span class=\"_ _10\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _f\"></span>siguientes <span class=\"_ _f\"></span>tipos de activos: Miles de euros 31.12.25 31.12.24 Inmuebles 795 2.413 Equipo<span class=\"fs6\"> </span>2.921 212 Veh\u00edculos 6.560 2.885 Total activos por de<span class=\"_ _6\"></span>recho de uso 10.276 5.510 Durante el ejercicio 2025 <span class=\"_ _2\"></span>se han producido altas por<span class=\"_ _2\"></span> importe de 9.226 miles de <span class=\"_ _2\"></span>euros<span class=\"_ _6\"></span> de <span class=\"_ _6\"></span>activos <span class=\"_ _f\"></span>por <span class=\"_ _6\"></span>derecho <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>uso <span class=\"_ _f\"></span>(2.291 <span class=\"_ _6\"></span>miles <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _f\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _f\"></span>2024), <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>las cu<span class=\"_ _6\"></span>\u00e1les 3.856 <span class=\"_ _1f\"> </span>provienen <span class=\"_ _1f\"> </span>de <span class=\"_ _25\"> </span>la <span class=\"_ _1f\"> </span>com<span class=\"_ _2\"></span>bina<span class=\"_ _6\"></span>ci\u00f3n <span class=\"_ _1f\"> </span>de <span class=\"_ _25\"> </span>negocios <span class=\"_ _1f\"> </span>(nota <span class=\"_ _25\"> </span>24). <span class=\"_ _25\"> </span>Asimismo, <span class=\"_ _1f\"> </span>las amortizaciones <span class=\"_ _9\"></span>dotadas <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>correspondientes <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>estos <span class=\"_ _11\"></span>activos <span class=\"_ _a\"></span>asciende<span class=\"_ _6\"></span>n <span class=\"_ _9\"></span>a 4.460 miles de eu<span class=\"_ _6\"></span>ros (3.248 miles de e<span class=\"_ _6\"></span>uros en 2024<span class=\"ls6\">).</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "31.12.2<span class=\"_ _2\"></span>3 Altas Bajas Traspasos Diferencias de conversi\u00f3n 31.12.24 Combinacion<span class=\"_ _2\"></span>es de negocios (nota <span class=\"ls3\">24<span class=\"_ _2\"></span></span>) Altas Bajas Traspasos Diferencias de conversi\u00f3n 31.12.25 Coste Terrenos y<span class=\"_ _2\"></span> construcciones 49.416 1.293 (16) 67.785 (16) 118.462  34.584  1.828   (1.141)  3.663   3.658   161.054  Instalaciones t\u00e9cnicas y<span class=\"_ _2\"></span> maquinaria<span class=\"_ _2\"></span> 70.988 2.524 (5.220) 25.439 970<span class=\"ls0\"> </span>94.701  12.1<span class=\"ls1\">91</span>  8.349   (3.103)  (2.454)  (4.5<span class=\"ls1\">45</span>)  105.139  Otras instalaciones, utillaje <span class=\"_ _2\"></span>y mobiliario<span class=\"_ _2\"></span> 59.624 2.880 (513) 104.883 144<span class=\"ls0\"> </span>167.018  <span class=\"ls1\">427</span>  4.681   (2.627)  -   (258)  169.241  Equipos inform<span class=\"_ _2\"></span>\u00e1ticos 2.488 200<span class=\"ls0\"> </span>(518) 2.682 (10) 4.842  <span class=\"ls1\">283</span>  <span class=\"ls1\">472 </span>  (79)  -   (7)  5.511  Anticipos e inm<span class=\"_ _2\"></span>ovilizado material en curso<span class=\"_ _2\"></span> 177.227 25.073 (4) (201.185) 1 1.112  <span class=\"ls1\">508</span>  1.404   (6)  (1.209)  (1)  1.808  Otros     <span class=\"ls0\">1.733 </span>     <span class=\"ls0\">184 </span>   <span class=\"ls0\">(807) </span>154<span class=\"ls0\"> </span>     <span class=\"ls1\">22<span class=\"ls0\"> </span></span>   <span class=\"ls0\">1.286 </span>    <span class=\"ls0\"> 544 </span> <span class=\"ls2\">      </span>46     <span class=\"ls0\"> (54) </span>       <span class=\"ls0\">-  </span>     <span class=\"ls0\">(11) </span>   <span class=\"ls0\"> 1.811  </span>361.4<span class=\"ls1\">76</span> 32.154 (7.078) (242) 1.111 387.421 48.537 16.780 (7.010)        <span class=\"ls0\">- </span>(1.164) 444.<span class=\"ls0\">564 </span>Amortizaci\u00f3n <span class=\"_ _2\"></span>acumulada Construcciones<span class=\"_ _2\"></span> (18.7<span class=\"ls1\">04</span>) (762) 13<span class=\"ls0\"> </span>- 13<span class=\"ls0\"> </span>(19.440) -  (2.740) 121 <span class=\"ls0\"> </span> (1.996)  (8)  (24.063) Instalaciones t\u00e9cnicas y<span class=\"_ _2\"></span> maquinaria<span class=\"_ _2\"></span> (34.271) (4.428) 4.920 - (48) (33.827) -  (5.081) 1.851   1.996   <span class=\"ls1\">362 </span>  (34.699) Otras instalaciones, utillaje <span class=\"_ _2\"></span>y mobiliario<span class=\"_ _2\"></span> (31.423) (5.396) 513<span class=\"ls0\"> </span>- (166) (36.472) -  (6.088) 2.502   -   <span class=\"ls1\">248 </span>  (39.810) Equipos inform<span class=\"_ _2\"></span>\u00e1ticos (2.287) (470) 518<span class=\"ls0\"> </span>- 6 (2.233) -  (607) 74 <span class=\"ls0\"> </span>-   <span class=\"ls1\">4 </span>  (2.762) Otros     <span class=\"ls0\">(643) </span>    <span class=\"ls0\">(115) </span>  <span class=\"ls1\">752<span class=\"ls0\"> </span></span>      <span class=\"ls0\">- </span>  <span class=\"ls0\">(12) </span>      <span class=\"ls0\">(18) </span>-    <span class=\"ls0\"> (237) </span>     <span class=\"ls0\">53  </span> <span class=\"ls2\">    </span>-    <span class=\"ls0\"> <span class=\"ls1\">4 </span> </span>     <span class=\"ls0\"> (198) </span>(87.3<span class=\"ls1\">28</span>) (11.171) 6.716       <span class=\"ls0\">- </span>(207) (91.990)          <span class=\"ls0\">- </span>(14.753) 4.601       <span class=\"ls0\">- </span>610<span class=\"ls0\"> </span>(101.532) Valor neto con<span class=\"_ _2\"></span>table 274.148 20.983 (362) (242) 904<span class=\"ls0\"> </span>295.431 48.537 2.027 (2.409)       <span class=\"ls0\">- </span>(554) 343.032 Miles de euros Fondo de comercio Gastos de desarrollo en curso Patentes, licencias y       marcas Aplicaciones inform\u00e1ticas Otros Total 31 de diciembre de 2023<span class=\"ff2 fs2\"> </span>Coste<span class=\"fs2\"> </span>59.<span class=\"_ _f\"></span>372 13.<span class=\"_ _f\"></span>314 234<span class=\"_ _f\"></span>.889<span class=\"_ _f\"></span> 10.<span class=\"_ _f\"></span>093 5.<span class=\"_ _6\"></span>703<span class=\"_ _6\"></span> 323.<span class=\"_ _6\"></span>371<span class=\"_ _6\"></span> Amortizaci\u00f3n acumulada - (758) (110.983) (3.875) (5.646) (121.262) Deterioro acumulado (3.012) - (14.348) - - (17.360) Importe neto en libros<span class=\"fs2\"> </span>56.<span class=\"_ _f\"></span>360 12.<span class=\"_ _f\"></span>556 109<span class=\"_ _f\"></span>.558<span class=\"_ _f\"></span> 6.<span class=\"_ _6\"></span>218<span class=\"_ _6\"></span> 57<span class=\"ls0\"> </span>184.<span class=\"_ _6\"></span>749<span class=\"_ _6\"></span> Combinaciones de negocios - - - - - - Altas - 4.<span class=\"_ _6\"></span>3<span class=\"ls3\">66</span> 1<span class=\"lse\">55</span> 1.<span class=\"_ _6\"></span>233<span class=\"_ _6\"></span> 21<span class=\"ls0\"> </span>5.77<span class=\"_ _6\"></span>5 Amortizaciones - (7<span class=\"_ _6\"></span>8)<span class=\"_ _6\"></span> (4<span class=\"_ _6\"></span>.85<span class=\"_ _f\"></span>8) (9<span class=\"_ _6\"></span>56)<span class=\"_ _f\"></span> (7)<span class=\"_ _f\"></span> (5.<span class=\"_ _6\"></span>899)<span class=\"_ _6\"></span> Bajas - (2<span class=\"_ _6\"></span>9)<span class=\"_ _6\"></span> (2<span class=\"_ _6\"></span>.58<span class=\"_ _f\"></span>9) (1<span class=\"_ _6\"></span>27)<span class=\"_ _f\"></span> - (2.<span class=\"_ _6\"></span>745)<span class=\"_ _6\"></span> Bajas de amortizaci\u00f3n - - 273<span class=\"_ _f\"></span> 127<span class=\"_ _f\"></span> - 400<span class=\"ls0\"> </span>Bajas de deterioro - - 1.<span class=\"_ _6\"></span>136<span class=\"_ _6\"></span> - - 1.13<span class=\"_ _6\"></span>6 Traspasos - (8<span class=\"_ _6\"></span>.16<span class=\"_ _f\"></span>1) 8.<span class=\"_ _6\"></span>161<span class=\"_ _6\"></span> 242<span class=\"_ _f\"></span> - 242<span class=\"ls0\"> </span>Dotaci\u00f3n deterioro - - (3<span class=\"_ _6\"></span>59)<span class=\"_ _f\"></span> - - (359<span class=\"_ _6\"></span>) Diferencias de conversi\u00f3n 151<span class=\"_ _f\"></span> (4)<span class=\"_ _f\"></span> 719<span class=\"_ _f\"></span> (5)<span class=\"_ _f\"></span> (1)<span class=\"_ _f\"></span> 860<span class=\"ls0\"> </span>31 de diciembre de 2024<span class=\"ff2\"> </span>Coste<span class=\"ff4\"> </span>59.<span class=\"_ _f\"></span>523 9.<span class=\"_ _6\"></span>486<span class=\"_ _6\"></span> 241<span class=\"_ _f\"></span>.733<span class=\"_ _f\"></span> 11.<span class=\"_ _f\"></span>437 5.<span class=\"_ _6\"></span>723<span class=\"_ _6\"></span> 327.<span class=\"_ _6\"></span>902<span class=\"_ _6\"></span> Amortizaci\u00f3n acumulada - (836) (115.966) (4.705) (5.653) (127.160) Deterioro acumulado (3.012) - (13.571) - - (16.583) Importe neto en libros<span class=\"ff4\"> </span>56.<span class=\"_ _f\"></span>511 8.<span class=\"_ _6\"></span>650<span class=\"_ _6\"></span> 112<span class=\"_ _f\"></span>.196<span class=\"_ _f\"></span> 6.<span class=\"_ _6\"></span>732<span class=\"_ _6\"></span> 70<span class=\"ls0\"> </span>184.<span class=\"_ _6\"></span>159<span class=\"_ _6\"></span> Combinaciones de negocios (nota 24) 202.478 8.901 65.<span class=\"ls0\">413 </span>766<span class=\"ls0\"> </span>- 277.<span class=\"ls0\">55<span class=\"_ _6\"></span>8 </span>Altas - 5.581 330<span class=\"ls0\"> </span>1.497 115<span class=\"ls0\"> </span>7.523 Amortizaciones<span class=\"fs7\"> </span>- - (8.299) (1.240) (8) (9.547) Bajas<span class=\"fs7\"> </span>- - (2.498) (149) - (2.647) Bajas de amortizaci\u00f3n<span class=\"fs7\"> </span>- - 1.<span class=\"ls0\">323 </span>120<span class=\"ls0\"> </span>- 1.443 Bajas de deterioro - - 1.<span class=\"ls3\">17<span class=\"ls0\">5 </span></span>- - 1.<span class=\"ls3\">17<span class=\"ls0\">5 </span></span>Traspasos<span class=\"fs7\"> </span>- (2.080) 1.917 163<span class=\"ls0\"> </span>- - Dotaci\u00f3n/Reversi\u00f3n deterioro - - 198<span class=\"ls0\"> </span>- - 198<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n<span class=\"fs7\"> </span>(512) (1) (1.467) - (1) (1.981) 31 de diciembre de 2025<span class=\"ff2\"> </span>Coste<span class=\"ff4\"> </span>261.489 21.887 304.<span class=\"ls3\">66</span>6 13.715 5.837 607.<span class=\"ls3\">59</span>4 Amortizaci\u00f3n acumulada - (836) (122.180) (5.826) (5.661) (134.503) Deterioro acumulado    <span class=\"ls0\">(3.012) </span>        -   <span class=\"ls0\">(12.<span class=\"ls3\">19</span>8) </span>        -          -   <span class=\"ls0\">(15.2<span class=\"ls1\">10</span>) </span>Importe neto en libros<span class=\"ff4\"> </span>258.477    <span class=\"ls0\">21.051 </span>170.288    <span class=\"ls0\">7.889 </span>     <span class=\"ls0\">176 </span>457.881  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "4.2 <span class=\"_ _14\"> </span>Seguros  <span class=\"_ _15\"> </span>El Grupo <span class=\"_ _6\"></span>tiene <span class=\"_ _6\"></span>contratadas <span class=\"_ _f\"></span>var<span class=\"_ _2\"></span>ias p<span class=\"_ _6\"></span>\u00f3lizas de<span class=\"_ _6\"></span> seguro <span class=\"_ _6\"></span>para cub<span class=\"_ _6\"></span>rir los <span class=\"_ _f\"></span>r<span class=\"_ _2\"></span>iesgos <span class=\"_ _6\"></span>a que <span class=\"_ _6\"></span>est\u00e1n sujetos <span class=\"_ _c\"> </span>los <span class=\"_ _c\"> </span>elementos <span class=\"_ _b\"> </span>del <span class=\"_ _c\"> </span>inmovilizado <span class=\"_ _c\"> </span>material. <span class=\"_ _b\"> </span>La <span class=\"_ _c\"> </span>cobertura <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>estas <span class=\"_ _c\"> </span>p\u00f3lizas <span class=\"_ _b\"> </span>se<span class=\"_ _2\"></span> considera suficie<span class=\"_ _6\"></span>nte<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInsuranceContractsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "4.3 <span class=\"_ _14\"> </span>Arrendamientos <span class=\"_ _6\"></span>Operativos <span class=\"ff8\">\u2013</span> Arrendata<span class=\"_ _6\"></span>rio   <span class=\"_ _15\"> </span><span class=\"ff2\">El <span class=\"_ _1c\"> </span>Grupo  mantiene  arrendados <span class=\"_ _1c\"> </span>a  terceros <span class=\"_ _1c\"> </span>oficinas  ubicadas  en <span class=\"_ _18\"> </span>Espa\u00f1a,<span class=\"_ _6\"></span> <span class=\"_ _1c\"> </span>Italia  y </span>Latinoam\u00e9rica. <span class=\"_ _6\"></span>Asimismo, <span class=\"_ _6\"></span>tiene <span class=\"_ _6\"></span>arrendado <span class=\"_ _6\"></span>a terc<span class=\"_ _6\"></span>eros v<span class=\"_ _6\"></span>eh\u00edculos, <span class=\"_ _6\"></span>en su <span class=\"_ _6\"></span>mayor\u00eda <span class=\"_ _6\"></span>para <span class=\"_ _f\"></span>l<span class=\"_ _2\"></span>a red comercial, loca<span class=\"_ _6\"></span>les comerciale<span class=\"_ _6\"></span>s y varios equipos e<span class=\"_ _6\"></span>lectr\u00f3nicos.  <span class=\"_ _15\"> </span>Los <span class=\"_ _f\"></span>activos <span class=\"_ _f\"></span>por <span class=\"_ _6\"></span>derecho <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>uso <span class=\"_ _6\"></span>reconocido<span class=\"_ _6\"></span>s <span class=\"_ _f\"></span>est\u00e1n <span class=\"_ _6\"></span>relacionados <span class=\"_ _10\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _f\"></span>siguientes <span class=\"_ _f\"></span>tipos de activos: Miles de euros 31.12.25 31.12.24 Inmuebles 795 2.413 Equipo<span class=\"fs6\"> </span>2.921 212 Veh\u00edculos 6.560 2.885 Total activos por de<span class=\"_ _6\"></span>recho de uso 10.276 5.510 Durante el ejercicio 2025 <span class=\"_ _2\"></span>se han producido altas por<span class=\"_ _2\"></span> importe de 9.226 miles de <span class=\"_ _2\"></span>euros<span class=\"_ _6\"></span> de <span class=\"_ _6\"></span>activos <span class=\"_ _f\"></span>por <span class=\"_ _6\"></span>derecho <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>uso <span class=\"_ _f\"></span>(2.291 <span class=\"_ _6\"></span>miles <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _f\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _f\"></span>2024), <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>las cu<span class=\"_ _6\"></span>\u00e1les 3.856 <span class=\"_ _1f\"> </span>provienen <span class=\"_ _1f\"> </span>de <span class=\"_ _25\"> </span>la <span class=\"_ _1f\"> </span>com<span class=\"_ _2\"></span>bina<span class=\"_ _6\"></span>ci\u00f3n <span class=\"_ _1f\"> </span>de <span class=\"_ _25\"> </span>negocios <span class=\"_ _1f\"> </span>(nota <span class=\"_ _25\"> </span>24). <span class=\"_ _25\"> </span>Asimismo, <span class=\"_ _1f\"> </span>las amortizaciones <span class=\"_ _9\"></span>dotadas <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>correspondientes <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>estos <span class=\"_ _11\"></span>activos <span class=\"_ _a\"></span>asciende<span class=\"_ _6\"></span>n <span class=\"_ _9\"></span>a 4.460 miles de eu<span class=\"_ _6\"></span>ros (3.248 miles de e<span class=\"_ _6\"></span>uros en 2024<span class=\"ls6\">).</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "5. <span class=\"_ _7\"> </span>Activos In<span class=\"_ _6\"></span>tangibles  <span class=\"_ _8\"> </span>El <span class=\"_ _6\"></span>detalle <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>este <span class=\"_ _f\"></span>ep\u00edgrafe <span class=\"_ _6\"></span>del <span class=\"_ _f\"></span>balance <span class=\"_ _f\"></span>de si<span class=\"_ _6\"></span>tuaci\u00f3n <span class=\"_ _f\"></span>y <span class=\"_ _6\"></span>del <span class=\"_ _f\"></span>movimiento <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>principa<span class=\"_ _6\"></span>les <span class=\"_ _f\"></span>clases de activos intangi<span class=\"_ _6\"></span>bles durante los e<span class=\"_ _6\"></span>jercicios 2025 y 2024 se mue<span class=\"_ _6\"></span>stra a continuac<span class=\"_ _6\"></span>i\u00f3n: Miles de euros Fondo de comercio Gastos de desarrollo en curso Patentes, licencias y       marcas Aplicaciones inform\u00e1ticas Otros Total 31 de diciembre de 2023<span class=\"ff2 fs2\"> </span>Coste<span class=\"fs2\"> </span>59.<span class=\"_ _f\"></span>372 13.<span class=\"_ _f\"></span>314 234<span class=\"_ _f\"></span>.889<span class=\"_ _f\"></span> 10.<span class=\"_ _f\"></span>093 5.<span class=\"_ _6\"></span>703<span class=\"_ _6\"></span> 323.<span class=\"_ _6\"></span>371<span class=\"_ _6\"></span> Amortizaci\u00f3n acumulada - (758) (110.983) (3.875) (5.646) (121.262) Deterioro acumulado (3.012) - (14.348) - - (17.360) Importe neto en libros<span class=\"fs2\"> </span>56.<span class=\"_ _f\"></span>360 12.<span class=\"_ _f\"></span>556 109<span class=\"_ _f\"></span>.558<span class=\"_ _f\"></span> 6.<span class=\"_ _6\"></span>218<span class=\"_ _6\"></span> 57<span class=\"ls0\"> </span>184.<span class=\"_ _6\"></span>749<span class=\"_ _6\"></span> Combinaciones de negocios - - - - - - Altas - 4.<span class=\"_ _6\"></span>3<span class=\"ls3\">66</span> 1<span class=\"lse\">55</span> 1.<span class=\"_ _6\"></span>233<span class=\"_ _6\"></span> 21<span class=\"ls0\"> </span>5.77<span class=\"_ _6\"></span>5 Amortizaciones - (7<span class=\"_ _6\"></span>8)<span class=\"_ _6\"></span> (4<span class=\"_ _6\"></span>.85<span class=\"_ _f\"></span>8) (9<span class=\"_ _6\"></span>56)<span class=\"_ _f\"></span> (7)<span class=\"_ _f\"></span> (5.<span class=\"_ _6\"></span>899)<span class=\"_ _6\"></span> Bajas - (2<span class=\"_ _6\"></span>9)<span class=\"_ _6\"></span> (2<span class=\"_ _6\"></span>.58<span class=\"_ _f\"></span>9) (1<span class=\"_ _6\"></span>27)<span class=\"_ _f\"></span> - (2.<span class=\"_ _6\"></span>745)<span class=\"_ _6\"></span> Bajas de amortizaci\u00f3n - - 273<span class=\"_ _f\"></span> 127<span class=\"_ _f\"></span> - 400<span class=\"ls0\"> </span>Bajas de deterioro - - 1.<span class=\"_ _6\"></span>136<span class=\"_ _6\"></span> - - 1.13<span class=\"_ _6\"></span>6 Traspasos - (8<span class=\"_ _6\"></span>.16<span class=\"_ _f\"></span>1) 8.<span class=\"_ _6\"></span>161<span class=\"_ _6\"></span> 242<span class=\"_ _f\"></span> - 242<span class=\"ls0\"> </span>Dotaci\u00f3n deterioro - - (3<span class=\"_ _6\"></span>59)<span class=\"_ _f\"></span> - - (359<span class=\"_ _6\"></span>) Diferencias de conversi\u00f3n 151<span class=\"_ _f\"></span> (4)<span class=\"_ _f\"></span> 719<span class=\"_ _f\"></span> (5)<span class=\"_ _f\"></span> (1)<span class=\"_ _f\"></span> 860<span class=\"ls0\"> </span>31 de diciembre de 2024<span class=\"ff2\"> </span>Coste<span class=\"ff4\"> </span>59.<span class=\"_ _f\"></span>523 9.<span class=\"_ _6\"></span>486<span class=\"_ _6\"></span> 241<span class=\"_ _f\"></span>.733<span class=\"_ _f\"></span> 11.<span class=\"_ _f\"></span>437 5.<span class=\"_ _6\"></span>723<span class=\"_ _6\"></span> 327.<span class=\"_ _6\"></span>902<span class=\"_ _6\"></span> Amortizaci\u00f3n acumulada - (836) (115.966) (4.705) (5.653) (127.160) Deterioro acumulado (3.012) - (13.571) - - (16.583) Importe neto en libros<span class=\"ff4\"> </span>56.<span class=\"_ _f\"></span>511 8.<span class=\"_ _6\"></span>650<span class=\"_ _6\"></span> 112<span class=\"_ _f\"></span>.196<span class=\"_ _f\"></span> 6.<span class=\"_ _6\"></span>732<span class=\"_ _6\"></span> 70<span class=\"ls0\"> </span>184.<span class=\"_ _6\"></span>159<span class=\"_ _6\"></span> Combinaciones de negocios (nota 24) 202.478 8.901 65.<span class=\"ls0\">413 </span>766<span class=\"ls0\"> </span>- 277.<span class=\"ls0\">55<span class=\"_ _6\"></span>8 </span>Altas - 5.581 330<span class=\"ls0\"> </span>1.497 115<span class=\"ls0\"> </span>7.523 Amortizaciones<span class=\"fs7\"> </span>- - (8.299) (1.240) (8) (9.547) Bajas<span class=\"fs7\"> </span>- - (2.498) (149) - (2.647) Bajas de amortizaci\u00f3n<span class=\"fs7\"> </span>- - 1.<span class=\"ls0\">323 </span>120<span class=\"ls0\"> </span>- 1.443 Bajas de deterioro - - 1.<span class=\"ls3\">17<span class=\"ls0\">5 </span></span>- - 1.<span class=\"ls3\">17<span class=\"ls0\">5 </span></span>Traspasos<span class=\"fs7\"> </span>- (2.080) 1.917 163<span class=\"ls0\"> </span>- - Dotaci\u00f3n/Reversi\u00f3n deterioro - - 198<span class=\"ls0\"> </span>- - 198<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n<span class=\"fs7\"> </span>(512) (1) (1.467) - (1) (1.981) 31 de diciembre de 2025<span class=\"ff2\"> </span>Coste<span class=\"ff4\"> </span>261.489 21.887 304.<span class=\"ls3\">66</span>6 13.715 5.837 607.<span class=\"ls3\">59</span>4 Amortizaci\u00f3n acumulada - (836) (122.180) (5.826) (5.661) (134.503) Deterioro acumulado    <span class=\"ls0\">(3.012) </span>        -   <span class=\"ls0\">(12.<span class=\"ls3\">19</span>8) </span>        -          -   <span class=\"ls0\">(15.2<span class=\"ls1\">10</span>) </span>Importe neto en libros<span class=\"ff4\"> </span>258.477    <span class=\"ls0\">21.051 </span>170.288    <span class=\"ls0\">7.889 </span>     <span class=\"ls0\">176 </span>457.881  Al <span class=\"_ _a\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>diciembr<span class=\"_ _6\"></span>e <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>2025 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>20<span class=\"_ _6\"></span>24 <span class=\"_ _a\"></span>no <span class=\"_ _9\"></span>existen <span class=\"_ _a\"></span>co<span class=\"_ _6\"></span>mpromisos <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>e <span class=\"_ _a\"></span>compra <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>i<span class=\"_ _2\"></span>nm<span class=\"_ _6\"></span>ovilizado intangible. El <span class=\"_ _9\"></span>coste <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>elementos <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>activo <span class=\"_ _9\"></span>intangible <span class=\"_ _11\"></span>que <span class=\"_ _9\"></span>est\u00e1n <span class=\"_ _9\"></span>totalmente <span class=\"_ _9\"></span>amortizados <span class=\"_ _11\"></span>al <span class=\"_ _9\"></span>31 <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>e diciembre <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>2025 <span class=\"_ _9\"></span>asciende <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>109.920 <span class=\"_ _9\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _9\"></span>(43.784 <span class=\"_ _a\"></span>m<span class=\"_ _6\"></span>iles <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>202<span class=\"_ _2\"></span>4) <span class=\"_ _9\"></span>y corresponde, princi<span class=\"_ _6\"></span>palmente, a paten<span class=\"_ _6\"></span>tes, licencias y marcas.<span class=\"_ _117\"> </span>Fondo de comercio Tras <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>adquisiciones <span class=\"_ _f\"></span>realizadas <span class=\"_ _10\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>ejercicio <span class=\"_ _f\"></span>2025, <span class=\"_ _f\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _f\"></span>reconocido <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>fondo <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>comercio derivado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _f\"></span>de Grupo <span class=\"_ _f\"></span>SIFI por <span class=\"_ _f\"></span>importe <span class=\"_ _6\"></span>de 187.6<span class=\"_ _6\"></span>25 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros. <span class=\"_ _6\"></span>Asimismo, la <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>Edol <span class=\"_ _f\"></span>ha supues<span class=\"_ _6\"></span>to <span class=\"_ _6\"></span>un <span class=\"_ _f\"></span>fondo de <span class=\"_ _10\"></span>com<span class=\"_ _2\"></span>ercio <span class=\"_ _f\"></span>por <span class=\"_ _6\"></span>importe <span class=\"_ _f\"></span>de 14.853 <span class=\"_ _f\"></span>miles de euros (nota 24<span class=\"_ _6\"></span>). Adicionalment<span class=\"_ _6\"></span>e, <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _2\"></span>tiene <span class=\"_ _11\"></span>reconocidos <span class=\"_ _2\"></span>fondos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>comercio <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>un <span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>por<span class=\"_ _6\"></span>te <span class=\"_ _11\"></span>total<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>neto de <span class=\"_ _2\"></span>deterioros <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>55.999 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>euros, <span class=\"_ _2\"></span>siendo <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>gnifica<span class=\"_ _6\"></span>tivos <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>generado<span class=\"_ _6\"></span>s <span class=\"_ _2\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>las adquisiciones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Laboratorios <span class=\"_ _2\"></span>Diafarm, <span class=\"_ _2\"></span>S.A.U. <span class=\"_ _2\"></span>(por <span class=\"_ _11\"></span>un <span class=\"_ _2\"></span>importe <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span><span class=\"ls9\">22<span class=\"_ _2\"></span></span>.560 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>euros), Ingaso <span class=\"_ _11\"></span>Farm, <span class=\"_ _11\"></span>S.L.U. <span class=\"_ _11\"></span>(por <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>importe <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>10.677 <span class=\"_ _11\"></span>miles <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>euros), <span class=\"_ _9\"></span>Tecnolog\u00eda <span class=\"_ _2\"></span>&amp; <span class=\"_ _11\"></span>Vit<span class=\"_ _2\"></span>aminas,<span class=\"_ _f\"></span> S.L (por <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de 5.65<span class=\"_ _6\"></span>0 miles<span class=\"_ _6\"></span> de <span class=\"_ _6\"></span>euros)<span class=\"ls9\">, </span>Faes Far<span class=\"_ _6\"></span>ma Gulf <span class=\"_ _6\"></span>FZCO <span class=\"_ _6\"></span>(por i<span class=\"_ _6\"></span>mporte de <span class=\"_ _6\"></span>4.084 miles <span class=\"_ _2\"></span>de euros) <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Initial <span class=\"_ _2\"></span>Technical<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>Foods, <span class=\"_ _2\"></span>S.L.U. (por <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>importe de <span class=\"_ _2\"></span>3.855 <span class=\"_ _2\"></span>miles de <span class=\"_ _2\"></span>euros)<span class=\"_ _2\"></span>. El fondo <span class=\"_ _6\"></span>de comerc<span class=\"_ _6\"></span>io inclu<span class=\"_ _6\"></span>ye asimismo <span class=\"_ _6\"></span>un i<span class=\"_ _6\"></span>mporte de <span class=\"_ _6\"></span>6.671 mil<span class=\"_ _6\"></span>es de eu<span class=\"_ _6\"></span>ros corres<span class=\"_ _6\"></span>pondiente a una adquisici\u00f3n<span class=\"_ _6\"></span> de un negocio fa<span class=\"_ _6\"></span>rmac\u00e9utico realizada<span class=\"_ _6\"></span> en 2005.  Respecto <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>adquisiciones <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>2025, <span class=\"_ _f\"></span>en <span class=\"_ _10\"></span>el <span class=\"_ _f\"></span>caso <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Grupo <span class=\"_ _f\"></span>Edol, <span class=\"_ _10\"></span>se <span class=\"_ _f\"></span>ha <span class=\"_ _10\"></span>f<span class=\"_ _2\"></span>inalizado <span class=\"_ _10\"></span>el <span class=\"_ _10\"></span>ejercicio de <span class=\"_ _2\"></span>identificar los <span class=\"_ _2\"></span>valores razonables de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>y pasivos adquiridos <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>ay<span class=\"_ _6\"></span>uda <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>un experto <span class=\"_ _6\"></span>independiente. <span class=\"_ _6\"></span>En <span class=\"_ _6\"></span>base a<span class=\"_ _6\"></span> dicho <span class=\"_ _f\"></span>an\u00e1lisis, no <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>han identi<span class=\"_ _6\"></span>ficado indicios <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>deterioro. Por <span class=\"_ _2\"></span>otra parte, en el <span class=\"_ _2\"></span>caso del <span class=\"_ _2\"></span>Grupo<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>Sifi, actualmente se est\u00e1 tr<span class=\"_ _2\"></span>abajando<span class=\"_ _6\"></span> en <span class=\"_ _2\"></span>la identificaci\u00f3n<span class=\"_ _6\"></span> de <span class=\"_ _11\"></span>los <span class=\"_ _9\"></span>valores <span class=\"_ _11\"></span>razonables <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>activos <span class=\"_ _9\"></span>y <span class=\"_ _11\"></span>pasivos <span class=\"_ _11\"></span>adquiridos, <span class=\"_ _11\"></span>tambi\u00e9n <span class=\"_ _11\"></span>con <span class=\"_ _9\"></span>la <span class=\"_ _11\"></span>ayuda <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>un experto independiente,<span class=\"_ _6\"></span> as\u00ed como <span class=\"_ _2\"></span><span class=\"lsa\">en</span> la estimaci\u00f3n del valo<span class=\"_ _6\"></span>r razonable de la contraprestaci\u00f3n<span class=\"_ _6\"></span> contingente. Si bien <span class=\"_ _2\"></span>es un <span class=\"_ _2\"></span>ejercicio<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>complejo y est\u00e1 en <span class=\"_ _2\"></span>curso, no <span class=\"_ _2\"></span>se esperan deterioros en la participaci\u00f3n. <span class=\"_ _f\"></span>En <span class=\"_ _6\"></span>dicho <span class=\"_ _6\"></span>an\u00e1lisis <span class=\"_ _f\"></span>se con<span class=\"_ _6\"></span>sideran <span class=\"_ _f\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _f\"></span>circunstancias <span class=\"_ _f\"></span>existentes en <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>momento <span class=\"_ _f\"></span>de la <span class=\"_ _2\"></span>adquisici\u00f3n, <span class=\"_ _2\"></span>aunque <span class=\"_ _11\"></span>dadas <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>condiciones <span class=\"_ _2\"></span>existentes, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>actual <span class=\"_ _2\"></span>no <span class=\"_ _11\"></span>es <span class=\"_ _2\"></span>posible <span class=\"_ _2\"></span>cerrar el valor de <span class=\"_ _2\"></span>la contraprestac<span class=\"_ _6\"></span>i\u00f3n contingente. A lo largo de 2026 <span class=\"_ _2\"></span>se completar\u00e1 este an\u00e1lisis y se reconocer\u00e1n los v<span class=\"_ _6\"></span>alores ident<span class=\"_ _6\"></span>ificados. Por <span class=\"_ _b\"> </span>otro <span class=\"_ _b\"> </span>lado, <span class=\"_ _b\"> </span>con <span class=\"_ _c\"> </span>respecto <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>recuperabilidad <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>fondo <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>comercio <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>Laboratorios Diafarm, <span class=\"_ _2\"></span>S.A.U. <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>determina <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>base <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>c\u00e1lculos <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valor <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>uso, <span class=\"_ _11\"></span>usando <span class=\"_ _11\"></span>proyecciones <span class=\"_ _2\"></span>de flujos <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>efectivo <span class=\"_ _10\"></span>basadas <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>presupuestos <span class=\"_ _10\"></span>financieros <span class=\"_ _10\"></span>aprobados <span class=\"_ _f\"></span>por <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>Direcci\u00f3n <span class=\"_ _f\"></span>que <span class=\"_ _10\"></span>cubren un <span class=\"_ _a\"></span>per\u00edodo <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>c<span class=\"_ _2\"></span>inco <span class=\"_ _a\"></span>a\u00f1os.<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>Se <span class=\"_ _a\"></span>considera <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>UG<span class=\"_ _6\"></span>E <span class=\"_ _a\"></span>Healthcare <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>confe<span class=\"_ _6\"></span>cci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>dichos<span class=\"_ _6\"></span> flujos. Las <span class=\"_ _a\"></span>hip\u00f3tesi<span class=\"_ _6\"></span>s <span class=\"_ _a\"></span>clave <span class=\"_ _a\"></span>u<span class=\"_ _6\"></span>tilizadas <span class=\"_ _a\"></span>po<span class=\"_ _6\"></span>r <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>D<span class=\"_ _6\"></span>irecci\u00f3n <span class=\"_ _a\"></span>para <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>realizac<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>proyecciones <span class=\"_ _9\"></span>de flujos <span class=\"_ _b\"> </span>en <span class=\"_ _c\"> </span>el <span class=\"_ _b\"> </span>caso <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>fondo <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>comercio <span class=\"_ _a\"></span>de <span class=\"_ _c\"> </span>Laboratorios <span class=\"_ _b\"> </span>Diafarm, <span class=\"_ _b\"> </span>S.A.U. <span class=\"_ _b\"> </span> <span class=\"_ _b\"> </span>han <span class=\"_ _b\"> </span>sido <span class=\"_ _b\"> </span>las siguientes: \u2022<span class=\"ff1\"> <span class=\"_ _28\"></span><span class=\"ff2\">El <span class=\"_ _9\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>escuento <span class=\"_ _9\"></span>despu\u00e9s <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>impu<span class=\"_ _6\"></span>estos <span class=\"_ _9\"></span>utilizado <span class=\"_ _11\"></span>ha <span class=\"_ _a\"></span>sido <span class=\"_ _11\"></span>del <span class=\"_ _a\"></span>9% <span class=\"_ _11\"></span>(9% <span class=\"_ _a\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>ejercicio </span></span>2024<span class=\"ls6\">).</span> \u2022<span class=\"ff1\"> <span class=\"_ _28\"></span><span class=\"ff2\">Los <span class=\"_ _11\"></span>flujos <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>efectivo <span class=\"_ _11\"></span>m\u00e1s <span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>l\u00e1 <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>per\u00edodo <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>cinco <span class=\"_ _11\"></span>a\u00f1os <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>extrapolan <span class=\"_ _11\"></span>considerando <span class=\"_ _11\"></span>un </span></span>crecimiento del 0%. <span class=\"_ _6\"></span> \u2022<span class=\"ff1\"> <span class=\"_ _28\"></span><span class=\"ff2\">Crecimiento <span class=\"_ _6\"></span>medio del 1% en el volu<span class=\"_ _6\"></span>men de ventas.  </span></span>En <span class=\"_ _11\"></span>base <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>estas <span class=\"_ _11\"></span>proyecciones, <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>no <span class=\"_ _11\"></span>ha <span class=\"_ _11\"></span>reconocido <span class=\"_ _11\"></span>deterioro <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>valor <span class=\"_ _11\"></span>alguno <span class=\"_ _11\"></span>en <span class=\"_ _9\"></span>los<span class=\"_ _6\"></span> ejercicios 2025 y 202<span class=\"_ _6\"></span>4<span class=\"_ _117\"> </span>Para <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>fondo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>comercio, <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>recuperable <span class=\"_ _2\"></span>calculado <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>funci\u00f3n del <span class=\"_ _11\"></span>valor <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>uso se <span class=\"_ _2\"></span>sometiera <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>an\u00e1lisis <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>sensibilidad de <span class=\"_ _2\"></span>reducci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>ventas <span class=\"_ _2\"></span>estimadas <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>un <span class=\"_ _11\"></span>5% <span class=\"_ _2\"></span><span class=\"ls9\">o </span>la tasa de descuento se <span class=\"_ _6\"></span>incrementar\u00e1 en un punto, no s<span class=\"_ _6\"></span>e derivar\u00eda un deterioro sob<span class=\"_ _6\"></span>re el valor contable de est<span class=\"ls9\">os</span> activos. Las <span class=\"_ _11\"></span>hip\u00f3tesis <span class=\"_ _2\"></span>utilizadas <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>proyecciones <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>flujos <span class=\"_ _2\"></span>estimados <span class=\"_ _2\"></span>para <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>resto <span class=\"_ _11\"></span>de fondos <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>comercios <span class=\"_ _d\"> </span>han <span class=\"_ _c\"> </span>sido <span class=\"_ _d\"> </span>el <span class=\"_ _c\"> </span>mantenimiento <span class=\"_ _c\"> </span>pr\u00e1cticamente <span class=\"_ _c\"> </span>estable <span class=\"_ _d\"> </span>del <span class=\"_ _c\"> </span>resultado <span class=\"_ _c\"> </span>de explotaci\u00f3n sobre el <span class=\"_ _6\"></span>importe neto de la cif<span class=\"_ _6\"></span>ra de negocios en los pr\u00f3xi<span class=\"_ _6\"></span>mos ejercicios. La tasa<span class=\"_ _6\"></span> de crecimiento <span class=\"_ _6\"></span>empleada p<span class=\"_ _6\"></span>ara extrapolar <span class=\"_ _6\"></span>los flujos de <span class=\"_ _6\"></span>efectivo a part<span class=\"_ _6\"></span>ir del tercer a<span class=\"_ _6\"></span>\u00f1o ha sido del <span class=\"_ _9\"></span>0%, <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>tasa <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>descuento <span class=\"_ _9\"></span>despu\u00e9s <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>impuestos <span class=\"_ _11\"></span>utilizada <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>ascendido <span class=\"_ _11\"></span>a <span class=\"_ _a\"></span>9% <span class=\"_ _11\"></span>(9% <span class=\"_ _11\"></span>en 2024). <span class=\"_ _9\"></span>Los <span class=\"_ _a\"></span>an\u00e1lisi<span class=\"_ _6\"></span>s <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>sensibilidad <span class=\"_ _9\"></span>llevados <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>cabo <span class=\"_ _11\"></span>se <span class=\"_ _a\"></span>han <span class=\"_ _9\"></span>realizado <span class=\"_ _9\"></span>estresando <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>tasa <span class=\"_ _9\"></span>de descuento <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>un <span class=\"_ _b\"> </span>punto <span class=\"_ _b\"> </span>porcentual, <span class=\"_ _b\"> </span>no <span class=\"_ _b\"> </span>siendo <span class=\"_ _b\"> </span>necesario <span class=\"_ _b\"> </span>tener <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>reflejar <span class=\"_ _b\"> </span>p\u00e9rdidas <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>el inmovilizado in<span class=\"_ _6\"></span>tangible<span class=\"_ _117\"> </span>Deterioro del va<span class=\"_ _6\"></span>lor de las marcas y patentes<span class=\"_ _6\"></span> Al  igual <span class=\"_ _13\"> </span>que  lo <span class=\"_ _d\"> </span>i<span class=\"_ _2\"></span>ndic<span class=\"_ _6\"></span>ado  para <span class=\"_ _d\"> </span>los  fondos  de <span class=\"_ _13\"> </span>comercio  r<span class=\"_ _6\"></span>econocidos  en <span class=\"_ _d\"> </span>2025,  para  l<span class=\"_ _6\"></span>os intangibles id<span class=\"_ _6\"></span>entificados e<span class=\"_ _6\"></span>n <span class=\"lsa\">el</span> pro<span class=\"_ _6\"></span>ceso de <span class=\"_ _6\"></span>asignaci\u00f3n <span class=\"_ _6\"></span>del prec<span class=\"_ _6\"></span>io pagado de G<span class=\"_ _6\"></span>rupo <span class=\"_ _6\"></span>Edol no se han realizado pruebas de deterioro, <span class=\"_ _2\"></span>dado que han sido recientemente adquiridas y no se <span class=\"_ _2\"></span>han<span class=\"_ _6\"></span> producido <span class=\"_ _10\"></span>cambios <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>circunstancias <span class=\"_ _10\"></span>que <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>consideraron <span class=\"_ _f\"></span>en <span class=\"_ _10\"></span>el <span class=\"_ _f\"></span>momento <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>transacci\u00f3n y <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>realizac<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span><span class=\"lsc\">la</span> <span class=\"_ _a\"></span>identif<span class=\"_ _6\"></span>icaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>valo<span class=\"_ _6\"></span>res <span class=\"_ _9\"></span>r<span class=\"_ _2\"></span>azonables<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>pasivos<span class=\"_ _6\"></span> adquiridos. En <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>caso <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>las <span class=\"_ _b\"> </span>marcas <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>patentes <span class=\"_ _b\"> </span>reconocid<span class=\"_ _6\"></span>as <span class=\"_ _b\"> </span>en <span class=\"_ _a\"></span>ejercicios <span class=\"_ _b\"> </span>anteriores, <span class=\"_ _a\"> </span>l<span class=\"_ _2\"></span>as <span class=\"_ _a\"> </span>pruebas <span class=\"_ _b\"> </span>de deterioro <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>han <span class=\"_ _11\"></span>realizado <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>nivel <span class=\"_ _11\"></span>individual <span class=\"_ _2\"></span>considerando <span class=\"_ _11\"></span>cada <span class=\"_ _2\"></span>marca <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>patente <span class=\"_ _2\"></span>como <span class=\"_ _11\"></span>una UGE. El importe recuperable de <span class=\"_ _2\"></span>una UGE se determina en base a <span class=\"_ _2\"></span>c\u00e1lculos del valor en uso. Estos <span class=\"_ _2\"></span>c\u00e1lculos usa<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>proyec<span class=\"_ _6\"></span>ciones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>flujos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>efectivo<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>basadas <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>presupuestos financieros aprobados por la d<span class=\"_ _6\"></span>irecci\u00f3n que cub<span class=\"_ _6\"></span>ren un per\u00edodo de cuatro a\u00f1o<span class=\"_ _6\"></span>s. Las <span class=\"_ _a\"></span>hip\u00f3tesis <span class=\"_ _9\"></span>clave <span class=\"_ _a\"></span>utiliza<span class=\"_ _6\"></span>das <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>para <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>realizac<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _a\"></span>p<span class=\"_ _6\"></span>royecciones <span class=\"_ _9\"></span>de flujos en el caso de <span class=\"_ _6\"></span>las marcas y patentes ha<span class=\"_ _6\"></span>n sido las s<span class=\"_ _6\"></span>iguientes: \u2022<span class=\"ff1\"> <span class=\"_ _28\"></span><span class=\"ff2\">El <span class=\"_ _9\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>escuento <span class=\"_ _9\"></span>despu\u00e9s <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>impu<span class=\"_ _6\"></span>estos <span class=\"_ _9\"></span>utilizado <span class=\"_ _11\"></span>ha <span class=\"_ _a\"></span>sido <span class=\"_ _11\"></span>del <span class=\"_ _a\"></span>9% <span class=\"_ _11\"></span>(9% <span class=\"_ _a\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>ejercicio </span></span>2024<span class=\"ls6\">).</span> \u2022<span class=\"ff1\"> <span class=\"_ _28\"></span><span class=\"ff2\">Los <span class=\"_ _a\"></span>flujos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _6\"></span>fectivo <span class=\"_ _a\"></span>m\u00e1s <span class=\"_ _a\"></span>all\u00e1 <span class=\"_ _a\"></span>del<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>per\u00edodo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cuatro <span class=\"_ _a\"></span>a\u00f1os <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>extrapolan <span class=\"_ _a\"></span>sin <span class=\"_ _a\"></span>conside<span class=\"_ _6\"></span>rar </span></span>crecimiento.  \u2022<span class=\"ff1\"> <span class=\"_ _28\"></span><span class=\"ff2\">Estabilidad <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>volumen <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ventas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _a\"></span>marcas <span class=\"_ _a\"></span>y <span class=\"_ _b\"> </span>patentes <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>tratarse <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>marcas <span class=\"_ _a\"></span><span class=\"ls9\">y </span></span></span>patentes que <span class=\"_ _6\"></span>en algunos <span class=\"_ _f\"></span>casos tienen gen\u00e9<span class=\"_ _6\"></span>ricos en <span class=\"_ _6\"></span>el merca<span class=\"_ _6\"></span>do y es<span class=\"_ _6\"></span>t\u00e1n dirigidos <span class=\"_ _6\"></span>a mercado<span class=\"_ _6\"></span>s estables <span class=\"_ _f\"></span>con una <span class=\"_ _f\"></span>demanda <span class=\"_ _6\"></span>continuada <span class=\"_ _f\"></span>en el <span class=\"_ _f\"></span>futuro, <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _6\"></span>a <span class=\"_ _f\"></span>la infor<span class=\"_ _6\"></span>maci\u00f3n <span class=\"_ _6\"></span>hist\u00f3rica <span class=\"_ _6\"></span>de la que dispone el G<span class=\"_ _6\"></span>rupo. Los <span class=\"_ _f\"></span>precios <span class=\"_ _10\"></span>considerados <span class=\"_ _10\"></span>para <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>ejercicios <span class=\"_ _10\"></span>futuros <span class=\"_ _10\"></span>se <span class=\"_ _f\"></span>han <span class=\"_ _f\"></span>estimado <span class=\"_ _10\"></span>en <span class=\"_ _f\"></span>funci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _10\"></span>los <span class=\"_ _f\"></span>precios reales del <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>2025, considerando <span class=\"_ _6\"></span>el efecto <span class=\"_ _f\"></span>de la legislaci\u00f3n <span class=\"_ _6\"></span>aprobada en <span class=\"_ _6\"></span>Espa\u00f1a <span class=\"_ _6\"></span>en lo<span class=\"_ _6\"></span>s ejercicios 2010 <span class=\"_ _2\"></span>y 2011 <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>relaci\u00f3n con <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>descuento<span class=\"_ _6\"></span>s <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>7,5% o <span class=\"_ _2\"></span>15% sobre <span class=\"_ _2\"></span>los precios <span class=\"_ _2\"></span>de venta <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>laboratorios <span class=\"_ _e\"> </span>tienen <span class=\"_ _e\"> </span>autorizados <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>Ministerio <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Sanidad. <span class=\"_ _e\"> </span>Ambos descuentos  son <span class=\"_ _d\"> </span>de  aplicaci\u00f3n <span class=\"_ _13\"> </span>exclusiva <span class=\"_ _d\"> </span>a  las  unidades <span class=\"_ _d\"> </span>vendidas  con <span class=\"_ _d\"> </span>ca<span class=\"_ _2\"></span>rgo <span class=\"_ _13\"> </span>al  Sis<span class=\"_ _6\"></span>tema Nacional de Sa<span class=\"_ _6\"></span>lud. No <span class=\"_ _3\"> </span>obstante, <span class=\"_ _3\"> </span>para <span class=\"_ _3\"> </span>algunas <span class=\"_ _17\"> </span>m<span class=\"_ _2\"></span>arcas <span class=\"_ _17\"> </span>concretas <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>han <span class=\"_ _3\"> </span>considerado <span class=\"_ _3\"> </span>proyeccio<span class=\"_ _6\"></span>nes <span class=\"_ _3\"> </span>m\u00e1s conservadoras <span class=\"_ _f\"></span>y/o <span class=\"_ _10\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _f\"></span>considerado<span class=\"_ _6\"></span> <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>tasa <span class=\"_ _6\"></span>de <span class=\"_ _10\"></span>des<span class=\"_ _2\"></span>cue<span class=\"_ _6\"></span>nto <span class=\"_ _f\"></span>con <span class=\"_ _6\"></span>una <span class=\"_ _f\"></span>prima <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>2% <span class=\"_ _f\"></span>adicional de cara a refleja<span class=\"_ _6\"></span>r condiciones part<span class=\"_ _6\"></span>iculares de dichas m<span class=\"_ _6\"></span>arcas concretas. El import<span class=\"_ _6\"></span>e recupera<span class=\"_ _6\"></span>ble calc<span class=\"_ _6\"></span>ulado en <span class=\"_ _6\"></span>funci\u00f3n <span class=\"_ _6\"></span>del valo<span class=\"_ _6\"></span>r en <span class=\"_ _6\"></span>uso se ha <span class=\"_ _6\"></span>sometido <span class=\"_ _6\"></span>a un <span class=\"_ _6\"></span>an\u00e1lisis <span class=\"_ _6\"></span>de sensibilidad <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>reducci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _9\"></span>ventas <span class=\"_ _11\"></span>estimadas <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>5% <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>incremento <span class=\"_ _11\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>tasa <span class=\"_ _9\"></span>de descuento en <span class=\"_ _2\"></span>un punt<span class=\"_ _2\"></span>o. <span class=\"_ _2\"></span>En base <span class=\"_ _2\"></span>a los <span class=\"_ _2\"></span>an\u00e1lisis <span class=\"_ _2\"></span>de sensibilidad realizados las <span class=\"_ _2\"></span>conclusiones se mantienen sin mod<span class=\"_ _6\"></span>ificaciones. Por <span class=\"_ _11\"></span>otra <span class=\"_ _2\"></span>parte, <span class=\"_ _11\"></span>durante <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>ha <span class=\"_ _11\"></span>dado <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>baja <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>marca <span class=\"_ _11\"></span>Vallesol, <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>ha <span class=\"_ _11\"></span>si<span class=\"_ _2\"></span>do<span class=\"_ _6\"></span> discontinuada <span class=\"_ _6\"></span>sin <span class=\"_ _6\"></span>impacto <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la cuen<span class=\"_ _6\"></span>ta de <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>ganancias. Dur<span class=\"_ _6\"></span>ante el <span class=\"_ _f\"></span>ejercicio 2024 <span class=\"_ _f\"></span>se dieron <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>baja <span class=\"_ _f\"></span>dos <span class=\"_ _f\"></span>m<span class=\"_ _2\"></span>arcas <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>fueron <span class=\"_ _f\"></span>discontinuadas <span class=\"_ _f\"></span>(Aquamed <span class=\"_ _f\"></span>y <span class=\"_ _6\"></span>Bactinel) <span class=\"_ _f\"></span>produciendo <span class=\"_ _f\"></span>una p\u00e9rdida en la cue<span class=\"_ _6\"></span>nta de p\u00e9rdidas y gan<span class=\"_ _6\"></span>ancias por impo<span class=\"_ _6\"></span>rte de 1.140 miles d<span class=\"_ _6\"></span>e euros<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-347": {
   "value": "5. <span class=\"_ _7\"> </span>Activos In<span class=\"_ _6\"></span>tangibles  <span class=\"_ _8\"> </span>El <span class=\"_ _6\"></span>detalle <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>este <span class=\"_ _f\"></span>ep\u00edgrafe <span class=\"_ _6\"></span>del <span class=\"_ _f\"></span>balance <span class=\"_ _f\"></span>de si<span class=\"_ _6\"></span>tuaci\u00f3n <span class=\"_ _f\"></span>y <span class=\"_ _6\"></span>del <span class=\"_ _f\"></span>movimiento <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>principa<span class=\"_ _6\"></span>les <span class=\"_ _f\"></span>clases de activos intangi<span class=\"_ _6\"></span>bles durante los e<span class=\"_ _6\"></span>jercicios 2025 y 2024 se mue<span class=\"_ _6\"></span>stra a continuac<span class=\"_ _6\"></span>i\u00f3n: Miles de euros Fondo de comercio Gastos de desarrollo en curso Patentes, licencias y       marcas Aplicaciones inform\u00e1ticas Otros Total 31 de diciembre de 2023<span class=\"ff2 fs2\"> </span>Coste<span class=\"fs2\"> </span>59.<span class=\"_ _f\"></span>372 13.<span class=\"_ _f\"></span>314 234<span class=\"_ _f\"></span>.889<span class=\"_ _f\"></span> 10.<span class=\"_ _f\"></span>093 5.<span class=\"_ _6\"></span>703<span class=\"_ _6\"></span> 323.<span class=\"_ _6\"></span>371<span class=\"_ _6\"></span> Amortizaci\u00f3n acumulada - (758) (110.983) (3.875) (5.646) (121.262) Deterioro acumulado (3.012) - (14.348) - - (17.360) Importe neto en libros<span class=\"fs2\"> </span>56.<span class=\"_ _f\"></span>360 12.<span class=\"_ _f\"></span>556 109<span class=\"_ _f\"></span>.558<span class=\"_ _f\"></span> 6.<span class=\"_ _6\"></span>218<span class=\"_ _6\"></span> 57<span class=\"ls0\"> </span>184.<span class=\"_ _6\"></span>749<span class=\"_ _6\"></span> Combinaciones de negocios - - - - - - Altas - 4.<span class=\"_ _6\"></span>3<span class=\"ls3\">66</span> 1<span class=\"lse\">55</span> 1.<span class=\"_ _6\"></span>233<span class=\"_ _6\"></span> 21<span class=\"ls0\"> </span>5.77<span class=\"_ _6\"></span>5 Amortizaciones - (7<span class=\"_ _6\"></span>8)<span class=\"_ _6\"></span> (4<span class=\"_ _6\"></span>.85<span class=\"_ _f\"></span>8) (9<span class=\"_ _6\"></span>56)<span class=\"_ _f\"></span> (7)<span class=\"_ _f\"></span> (5.<span class=\"_ _6\"></span>899)<span class=\"_ _6\"></span> Bajas - (2<span class=\"_ _6\"></span>9)<span class=\"_ _6\"></span> (2<span class=\"_ _6\"></span>.58<span class=\"_ _f\"></span>9) (1<span class=\"_ _6\"></span>27)<span class=\"_ _f\"></span> - (2.<span class=\"_ _6\"></span>745)<span class=\"_ _6\"></span> Bajas de amortizaci\u00f3n - - 273<span class=\"_ _f\"></span> 127<span class=\"_ _f\"></span> - 400<span class=\"ls0\"> </span>Bajas de deterioro - - 1.<span class=\"_ _6\"></span>136<span class=\"_ _6\"></span> - - 1.13<span class=\"_ _6\"></span>6 Traspasos - (8<span class=\"_ _6\"></span>.16<span class=\"_ _f\"></span>1) 8.<span class=\"_ _6\"></span>161<span class=\"_ _6\"></span> 242<span class=\"_ _f\"></span> - 242<span class=\"ls0\"> </span>Dotaci\u00f3n deterioro - - (3<span class=\"_ _6\"></span>59)<span class=\"_ _f\"></span> - - (359<span class=\"_ _6\"></span>) Diferencias de conversi\u00f3n 151<span class=\"_ _f\"></span> (4)<span class=\"_ _f\"></span> 719<span class=\"_ _f\"></span> (5)<span class=\"_ _f\"></span> (1)<span class=\"_ _f\"></span> 860<span class=\"ls0\"> </span>31 de diciembre de 2024<span class=\"ff2\"> </span>Coste<span class=\"ff4\"> </span>59.<span class=\"_ _f\"></span>523 9.<span class=\"_ _6\"></span>486<span class=\"_ _6\"></span> 241<span class=\"_ _f\"></span>.733<span class=\"_ _f\"></span> 11.<span class=\"_ _f\"></span>437 5.<span class=\"_ _6\"></span>723<span class=\"_ _6\"></span> 327.<span class=\"_ _6\"></span>902<span class=\"_ _6\"></span> Amortizaci\u00f3n acumulada - (836) (115.966) (4.705) (5.653) (127.160) Deterioro acumulado (3.012) - (13.571) - - (16.583) Importe neto en libros<span class=\"ff4\"> </span>56.<span class=\"_ _f\"></span>511 8.<span class=\"_ _6\"></span>650<span class=\"_ _6\"></span> 112<span class=\"_ _f\"></span>.196<span class=\"_ _f\"></span> 6.<span class=\"_ _6\"></span>732<span class=\"_ _6\"></span> 70<span class=\"ls0\"> </span>184.<span class=\"_ _6\"></span>159<span class=\"_ _6\"></span> Combinaciones de negocios (nota 24) 202.478 8.901 65.<span class=\"ls0\">413 </span>766<span class=\"ls0\"> </span>- 277.<span class=\"ls0\">55<span class=\"_ _6\"></span>8 </span>Altas - 5.581 330<span class=\"ls0\"> </span>1.497 115<span class=\"ls0\"> </span>7.523 Amortizaciones<span class=\"fs7\"> </span>- - (8.299) (1.240) (8) (9.547) Bajas<span class=\"fs7\"> </span>- - (2.498) (149) - (2.647) Bajas de amortizaci\u00f3n<span class=\"fs7\"> </span>- - 1.<span class=\"ls0\">323 </span>120<span class=\"ls0\"> </span>- 1.443 Bajas de deterioro - - 1.<span class=\"ls3\">17<span class=\"ls0\">5 </span></span>- - 1.<span class=\"ls3\">17<span class=\"ls0\">5 </span></span>Traspasos<span class=\"fs7\"> </span>- (2.080) 1.917 163<span class=\"ls0\"> </span>- - Dotaci\u00f3n/Reversi\u00f3n deterioro - - 198<span class=\"ls0\"> </span>- - 198<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n<span class=\"fs7\"> </span>(512) (1) (1.467) - (1) (1.981) 31 de diciembre de 2025<span class=\"ff2\"> </span>Coste<span class=\"ff4\"> </span>261.489 21.887 304.<span class=\"ls3\">66</span>6 13.715 5.837 607.<span class=\"ls3\">59</span>4 Amortizaci\u00f3n acumulada - (836) (122.180) (5.826) (5.661) (134.503) Deterioro acumulado    <span class=\"ls0\">(3.012) </span>        -   <span class=\"ls0\">(12.<span class=\"ls3\">19</span>8) </span>        -          -   <span class=\"ls0\">(15.2<span class=\"ls1\">10</span>) </span>Importe neto en libros<span class=\"ff4\"> </span>258.477    <span class=\"ls0\">21.051 </span>170.288    <span class=\"ls0\">7.889 </span>     <span class=\"ls0\">176 </span>457.881  Al <span class=\"_ _a\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>diciembr<span class=\"_ _6\"></span>e <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>2025 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>20<span class=\"_ _6\"></span>24 <span class=\"_ _a\"></span>no <span class=\"_ _9\"></span>existen <span class=\"_ _a\"></span>co<span class=\"_ _6\"></span>mpromisos <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>e <span class=\"_ _a\"></span>compra <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>i<span class=\"_ _2\"></span>nm<span class=\"_ _6\"></span>ovilizado intangible. El <span class=\"_ _9\"></span>coste <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>elementos <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>activo <span class=\"_ _9\"></span>intangible <span class=\"_ _11\"></span>que <span class=\"_ _9\"></span>est\u00e1n <span class=\"_ _9\"></span>totalmente <span class=\"_ _9\"></span>amortizados <span class=\"_ _11\"></span>al <span class=\"_ _9\"></span>31 <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>e diciembre <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>2025 <span class=\"_ _9\"></span>asciende <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>109.920 <span class=\"_ _9\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _9\"></span>(43.784 <span class=\"_ _a\"></span>m<span class=\"_ _6\"></span>iles <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>202<span class=\"_ _2\"></span>4) <span class=\"_ _9\"></span>y corresponde, princi<span class=\"_ _6\"></span>palmente, a paten<span class=\"_ _6\"></span>tes, licencias y marcas.<span class=\"_ _117\"> </span>Fondo de comercio Tras <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>adquisiciones <span class=\"_ _f\"></span>realizadas <span class=\"_ _10\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>ejercicio <span class=\"_ _f\"></span>2025, <span class=\"_ _f\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _f\"></span>reconocido <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>fondo <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>comercio derivado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _f\"></span>de Grupo <span class=\"_ _f\"></span>SIFI por <span class=\"_ _f\"></span>importe <span class=\"_ _6\"></span>de 187.6<span class=\"_ _6\"></span>25 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros. <span class=\"_ _6\"></span>Asimismo, la <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>Edol <span class=\"_ _f\"></span>ha supues<span class=\"_ _6\"></span>to <span class=\"_ _6\"></span>un <span class=\"_ _f\"></span>fondo de <span class=\"_ _10\"></span>com<span class=\"_ _2\"></span>ercio <span class=\"_ _f\"></span>por <span class=\"_ _6\"></span>importe <span class=\"_ _f\"></span>de 14.853 <span class=\"_ _f\"></span>miles de euros (nota 24<span class=\"_ _6\"></span>). Adicionalment<span class=\"_ _6\"></span>e, <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _2\"></span>tiene <span class=\"_ _11\"></span>reconocidos <span class=\"_ _2\"></span>fondos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>comercio <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>un <span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>por<span class=\"_ _6\"></span>te <span class=\"_ _11\"></span>total<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>neto de <span class=\"_ _2\"></span>deterioros <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>55.999 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>euros, <span class=\"_ _2\"></span>siendo <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>gnifica<span class=\"_ _6\"></span>tivos <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>generado<span class=\"_ _6\"></span>s <span class=\"_ _2\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>las adquisiciones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Laboratorios <span class=\"_ _2\"></span>Diafarm, <span class=\"_ _2\"></span>S.A.U. <span class=\"_ _2\"></span>(por <span class=\"_ _11\"></span>un <span class=\"_ _2\"></span>importe <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span><span class=\"ls9\">22<span class=\"_ _2\"></span></span>.560 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>euros), Ingaso <span class=\"_ _11\"></span>Farm, <span class=\"_ _11\"></span>S.L.U. <span class=\"_ _11\"></span>(por <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>importe <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>10.677 <span class=\"_ _11\"></span>miles <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>euros), <span class=\"_ _9\"></span>Tecnolog\u00eda <span class=\"_ _2\"></span>&amp; <span class=\"_ _11\"></span>Vit<span class=\"_ _2\"></span>aminas,<span class=\"_ _f\"></span> S.L (por <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de 5.65<span class=\"_ _6\"></span>0 miles<span class=\"_ _6\"></span> de <span class=\"_ _6\"></span>euros)<span class=\"ls9\">, </span>Faes Far<span class=\"_ _6\"></span>ma Gulf <span class=\"_ _6\"></span>FZCO <span class=\"_ _6\"></span>(por i<span class=\"_ _6\"></span>mporte de <span class=\"_ _6\"></span>4.084 miles <span class=\"_ _2\"></span>de euros) <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Initial <span class=\"_ _2\"></span>Technical<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>Foods, <span class=\"_ _2\"></span>S.L.U. (por <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>importe de <span class=\"_ _2\"></span>3.855 <span class=\"_ _2\"></span>miles de <span class=\"_ _2\"></span>euros)<span class=\"_ _2\"></span>. El fondo <span class=\"_ _6\"></span>de comerc<span class=\"_ _6\"></span>io inclu<span class=\"_ _6\"></span>ye asimismo <span class=\"_ _6\"></span>un i<span class=\"_ _6\"></span>mporte de <span class=\"_ _6\"></span>6.671 mil<span class=\"_ _6\"></span>es de eu<span class=\"_ _6\"></span>ros corres<span class=\"_ _6\"></span>pondiente a una adquisici\u00f3n<span class=\"_ _6\"></span> de un negocio fa<span class=\"_ _6\"></span>rmac\u00e9utico realizada<span class=\"_ _6\"></span> en 2005.  Respecto <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>adquisiciones <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>2025, <span class=\"_ _f\"></span>en <span class=\"_ _10\"></span>el <span class=\"_ _f\"></span>caso <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Grupo <span class=\"_ _f\"></span>Edol, <span class=\"_ _10\"></span>se <span class=\"_ _f\"></span>ha <span class=\"_ _10\"></span>f<span class=\"_ _2\"></span>inalizado <span class=\"_ _10\"></span>el <span class=\"_ _10\"></span>ejercicio de <span class=\"_ _2\"></span>identificar los <span class=\"_ _2\"></span>valores razonables de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>y pasivos adquiridos <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>ay<span class=\"_ _6\"></span>uda <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>un experto <span class=\"_ _6\"></span>independiente. <span class=\"_ _6\"></span>En <span class=\"_ _6\"></span>base a<span class=\"_ _6\"></span> dicho <span class=\"_ _f\"></span>an\u00e1lisis, no <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>han identi<span class=\"_ _6\"></span>ficado indicios <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>deterioro. Por <span class=\"_ _2\"></span>otra parte, en el <span class=\"_ _2\"></span>caso del <span class=\"_ _2\"></span>Grupo<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>Sifi, actualmente se est\u00e1 tr<span class=\"_ _2\"></span>abajando<span class=\"_ _6\"></span> en <span class=\"_ _2\"></span>la identificaci\u00f3n<span class=\"_ _6\"></span> de <span class=\"_ _11\"></span>los <span class=\"_ _9\"></span>valores <span class=\"_ _11\"></span>razonables <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>activos <span class=\"_ _9\"></span>y <span class=\"_ _11\"></span>pasivos <span class=\"_ _11\"></span>adquiridos, <span class=\"_ _11\"></span>tambi\u00e9n <span class=\"_ _11\"></span>con <span class=\"_ _9\"></span>la <span class=\"_ _11\"></span>ayuda <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>un experto independiente,<span class=\"_ _6\"></span> as\u00ed como <span class=\"_ _2\"></span><span class=\"lsa\">en</span> la estimaci\u00f3n del valo<span class=\"_ _6\"></span>r razonable de la contraprestaci\u00f3n<span class=\"_ _6\"></span> contingente. Si bien <span class=\"_ _2\"></span>es un <span class=\"_ _2\"></span>ejercicio<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>complejo y est\u00e1 en <span class=\"_ _2\"></span>curso, no <span class=\"_ _2\"></span>se esperan deterioros en la participaci\u00f3n. <span class=\"_ _f\"></span>En <span class=\"_ _6\"></span>dicho <span class=\"_ _6\"></span>an\u00e1lisis <span class=\"_ _f\"></span>se con<span class=\"_ _6\"></span>sideran <span class=\"_ _f\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _f\"></span>circunstancias <span class=\"_ _f\"></span>existentes en <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>momento <span class=\"_ _f\"></span>de la <span class=\"_ _2\"></span>adquisici\u00f3n, <span class=\"_ _2\"></span>aunque <span class=\"_ _11\"></span>dadas <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>condiciones <span class=\"_ _2\"></span>existentes, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>actual <span class=\"_ _2\"></span>no <span class=\"_ _11\"></span>es <span class=\"_ _2\"></span>posible <span class=\"_ _2\"></span>cerrar el valor de <span class=\"_ _2\"></span>la contraprestac<span class=\"_ _6\"></span>i\u00f3n contingente. A lo largo de 2026 <span class=\"_ _2\"></span>se completar\u00e1 este an\u00e1lisis y se reconocer\u00e1n los v<span class=\"_ _6\"></span>alores ident<span class=\"_ _6\"></span>ificados. Por <span class=\"_ _b\"> </span>otro <span class=\"_ _b\"> </span>lado, <span class=\"_ _b\"> </span>con <span class=\"_ _c\"> </span>respecto <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>recuperabilidad <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>fondo <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>comercio <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>Laboratorios Diafarm, <span class=\"_ _2\"></span>S.A.U. <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>determina <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>base <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>c\u00e1lculos <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valor <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>uso, <span class=\"_ _11\"></span>usando <span class=\"_ _11\"></span>proyecciones <span class=\"_ _2\"></span>de flujos <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>efectivo <span class=\"_ _10\"></span>basadas <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>presupuestos <span class=\"_ _10\"></span>financieros <span class=\"_ _10\"></span>aprobados <span class=\"_ _f\"></span>por <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>Direcci\u00f3n <span class=\"_ _f\"></span>que <span class=\"_ _10\"></span>cubren un <span class=\"_ _a\"></span>per\u00edodo <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>c<span class=\"_ _2\"></span>inco <span class=\"_ _a\"></span>a\u00f1os.<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>Se <span class=\"_ _a\"></span>considera <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>UG<span class=\"_ _6\"></span>E <span class=\"_ _a\"></span>Healthcare <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>confe<span class=\"_ _6\"></span>cci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>dichos<span class=\"_ _6\"></span> flujos. Las <span class=\"_ _a\"></span>hip\u00f3tesi<span class=\"_ _6\"></span>s <span class=\"_ _a\"></span>clave <span class=\"_ _a\"></span>u<span class=\"_ _6\"></span>tilizadas <span class=\"_ _a\"></span>po<span class=\"_ _6\"></span>r <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>D<span class=\"_ _6\"></span>irecci\u00f3n <span class=\"_ _a\"></span>para <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>realizac<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>proyecciones <span class=\"_ _9\"></span>de flujos <span class=\"_ _b\"> </span>en <span class=\"_ _c\"> </span>el <span class=\"_ _b\"> </span>caso <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>fondo <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>comercio <span class=\"_ _a\"></span>de <span class=\"_ _c\"> </span>Laboratorios <span class=\"_ _b\"> </span>Diafarm, <span class=\"_ _b\"> </span>S.A.U. <span class=\"_ _b\"> </span> <span class=\"_ _b\"> </span>han <span class=\"_ _b\"> </span>sido <span class=\"_ _b\"> </span>las siguientes: \u2022<span class=\"ff1\"> <span class=\"_ _28\"></span><span class=\"ff2\">El <span class=\"_ _9\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>escuento <span class=\"_ _9\"></span>despu\u00e9s <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>impu<span class=\"_ _6\"></span>estos <span class=\"_ _9\"></span>utilizado <span class=\"_ _11\"></span>ha <span class=\"_ _a\"></span>sido <span class=\"_ _11\"></span>del <span class=\"_ _a\"></span>9% <span class=\"_ _11\"></span>(9% <span class=\"_ _a\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>ejercicio </span></span>2024<span class=\"ls6\">).</span> \u2022<span class=\"ff1\"> <span class=\"_ _28\"></span><span class=\"ff2\">Los <span class=\"_ _11\"></span>flujos <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>efectivo <span class=\"_ _11\"></span>m\u00e1s <span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>l\u00e1 <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>per\u00edodo <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>cinco <span class=\"_ _11\"></span>a\u00f1os <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>extrapolan <span class=\"_ _11\"></span>considerando <span class=\"_ _11\"></span>un </span></span>crecimiento del 0%. <span class=\"_ _6\"></span> \u2022<span class=\"ff1\"> <span class=\"_ _28\"></span><span class=\"ff2\">Crecimiento <span class=\"_ _6\"></span>medio del 1% en el volu<span class=\"_ _6\"></span>men de ventas.  </span></span>En <span class=\"_ _11\"></span>base <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>estas <span class=\"_ _11\"></span>proyecciones, <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>no <span class=\"_ _11\"></span>ha <span class=\"_ _11\"></span>reconocido <span class=\"_ _11\"></span>deterioro <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>valor <span class=\"_ _11\"></span>alguno <span class=\"_ _11\"></span>en <span class=\"_ _9\"></span>los<span class=\"_ _6\"></span> ejercicios 2025 y 202<span class=\"_ _6\"></span>4<span class=\"_ _117\"> </span>.<span class=\"_ _117\"> </span>Para <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>fondo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>comercio, <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>recuperable <span class=\"_ _2\"></span>calculado <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>funci\u00f3n del <span class=\"_ _11\"></span>valor <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>uso se <span class=\"_ _2\"></span>sometiera <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>an\u00e1lisis <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>sensibilidad de <span class=\"_ _2\"></span>reducci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>ventas <span class=\"_ _2\"></span>estimadas <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>un <span class=\"_ _11\"></span>5% <span class=\"_ _2\"></span><span class=\"ls9\">o </span>la tasa de descuento se <span class=\"_ _6\"></span>incrementar\u00e1 en un punto, no s<span class=\"_ _6\"></span>e derivar\u00eda un deterioro sob<span class=\"_ _6\"></span>re el valor contable de est<span class=\"ls9\">os</span> activos. Las <span class=\"_ _11\"></span>hip\u00f3tesis <span class=\"_ _2\"></span>utilizadas <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>proyecciones <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>flujos <span class=\"_ _2\"></span>estimados <span class=\"_ _2\"></span>para <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>resto <span class=\"_ _11\"></span>de fondos <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>comercios <span class=\"_ _d\"> </span>han <span class=\"_ _c\"> </span>sido <span class=\"_ _d\"> </span>el <span class=\"_ _c\"> </span>mantenimiento <span class=\"_ _c\"> </span>pr\u00e1cticamente <span class=\"_ _c\"> </span>estable <span class=\"_ _d\"> </span>del <span class=\"_ _c\"> </span>resultado <span class=\"_ _c\"> </span>de explotaci\u00f3n sobre el <span class=\"_ _6\"></span>importe neto de la cif<span class=\"_ _6\"></span>ra de negocios en los pr\u00f3xi<span class=\"_ _6\"></span>mos ejercicios. La tasa<span class=\"_ _6\"></span> de crecimiento <span class=\"_ _6\"></span>empleada p<span class=\"_ _6\"></span>ara extrapolar <span class=\"_ _6\"></span>los flujos de <span class=\"_ _6\"></span>efectivo a part<span class=\"_ _6\"></span>ir del tercer a<span class=\"_ _6\"></span>\u00f1o ha sido del <span class=\"_ _9\"></span>0%, <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>tasa <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>descuento <span class=\"_ _9\"></span>despu\u00e9s <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>impuestos <span class=\"_ _11\"></span>utilizada <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>ascendido <span class=\"_ _11\"></span>a <span class=\"_ _a\"></span>9% <span class=\"_ _11\"></span>(9% <span class=\"_ _11\"></span>en 2024). <span class=\"_ _9\"></span>Los <span class=\"_ _a\"></span>an\u00e1lisi<span class=\"_ _6\"></span>s <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>sensibilidad <span class=\"_ _9\"></span>llevados <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>cabo <span class=\"_ _11\"></span>se <span class=\"_ _a\"></span>han <span class=\"_ _9\"></span>realizado <span class=\"_ _9\"></span>estresando <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>tasa <span class=\"_ _9\"></span>de descuento <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>un <span class=\"_ _b\"> </span>punto <span class=\"_ _b\"> </span>porcentual, <span class=\"_ _b\"> </span>no <span class=\"_ _b\"> </span>siendo <span class=\"_ _b\"> </span>necesario <span class=\"_ _b\"> </span>tener <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>reflejar <span class=\"_ _b\"> </span>p\u00e9rdidas <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>el inmovilizado in<span class=\"_ _6\"></span>tangible<span class=\"_ _117\"> </span>. <span class=\"_ _8\"> </span>Gastos de desarro<span class=\"_ _6\"></span>llo en curso Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>diciembre<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>2025 <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ep\u00edgrafe <span class=\"_ _2\"></span><span class=\"ff6\">\u201c</span>Desarrollo <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>curso<span class=\"ff6\">\u201d</span> <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ncluye <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>8.009 miles <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _11\"></span>correspondientes <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>una <span class=\"_ _11\"></span>variante <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>mayor <span class=\"_ _11\"></span>dosificaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>Claversal <span class=\"_ _9\"></span>(5.208 miles de euros a 31 <span class=\"_ _6\"></span>de diciembre de 2<span class=\"_ _6\"></span>024). Adicionalment<span class=\"_ _6\"></span>e, <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>Grupo <span class=\"_ _25\"> </span>mantiene <span class=\"_ _4\"> </span>activado <span class=\"_ _4\"> </span>a <span class=\"_ _25\"> </span>cierre <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _4\"> </span>2025 <span class=\"_ _4\"> </span>gastos correspondientes <span class=\"_ _f\"></span>a <span class=\"_ _6\"></span>desarrollos <span class=\"_ _f\"></span>de ot<span class=\"_ _6\"></span>ros <span class=\"_ _6\"></span>productos <span class=\"_ _f\"></span>por <span class=\"_ _6\"></span>importe <span class=\"_ _f\"></span>de 13.042 <span class=\"_ _f\"></span> <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>eur<span class=\"_ _2\"></span>os. <span class=\"_ _f\"></span>Los Administradores <span class=\"_ _11\"></span>activan <span class=\"_ _11\"></span>estos <span class=\"_ _11\"></span>desarrollos <span class=\"_ _11\"></span>entendiendo <span class=\"_ _11\"></span>que <span class=\"_ _9\"></span>estos <span class=\"_ _9\"></span>proyectos <span class=\"_ _11\"></span>cumplen <span class=\"_ _9\"></span>todos los criterios de <span class=\"_ _6\"></span>activaci\u00f3n y no exi<span class=\"_ _6\"></span>sten dudas sobre la<span class=\"_ _6\"></span> recuperabilidad de e<span class=\"_ _6\"></span>stos importes.  A <span class=\"_ _e\"> </span>31 <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _18\"> </span>de <span class=\"_ _e\"> </span>2025 <span class=\"_ _e\"> </span>todav\u00eda <span class=\"_ _e\"> </span>quedan <span class=\"_ _e\"> </span>gastos <span class=\"_ _18\"> </span>por<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>activar <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>estos <span class=\"_ _e\"> </span>proyectos,<span class=\"_ _6\"></span> principalmente <span class=\"_ _6\"></span>correspondientes a una vari<span class=\"_ _6\"></span>ante de mayor dosific<span class=\"_ _6\"></span>aci\u00f3n de Clavers<span class=\"_ _6\"></span>al. A <span class=\"_ _f\"></span>finales <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _10\"></span>obt<span class=\"_ _2\"></span>uvo <span class=\"_ _10\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>autorizaci\u00f3n <span class=\"_ _f\"></span>para <span class=\"_ _f\"></span>la <span class=\"_ _6\"></span>comerc<span class=\"_ _6\"></span>ializaci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>una <span class=\"_ _10\"></span>aplicaci\u00f3n alternativa <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>Hidroferol <span class=\"_ _c\"> </span>y <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>traspas\u00f3 <span class=\"_ _c\"> </span>un <span class=\"_ _c\"> </span>importe <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>7.596 <span class=\"_ _c\"> </span>miles <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>euros <span class=\"_ _d\"> </span>a <span class=\"_ _c\"> </span>patentes, licencias y marc<span class=\"_ _6\"></span>as.  Por <span class=\"_ _2\"></span>otra <span class=\"_ _2\"></span>parte, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>reconocido un <span class=\"_ _11\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>4.895 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>(5.802 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de<span class=\"_ _6\"></span> euros <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>2024) <span class=\"_ _2\"></span>relacionados con <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>investigaci\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>desarrollo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>otros proyectos <span class=\"_ _2\"></span>en la cuenta de p\u00e9rd<span class=\"_ _6\"></span>idas y ganancias conso<span class=\"_ _6\"></span>lidada (nota 18).<span class=\"_ _6\"></span> Patentes, licenci<span class=\"_ _6\"></span>as y marcas  El <span class=\"_ _f\"></span>detalle <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>neto <span class=\"_ _f\"></span>contable <span class=\"_ _f\"></span>y <span class=\"_ _6\"></span>per\u00edodo <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>amortizaci\u00f3n <span class=\"_ _f\"></span>residual <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>patentes, <span class=\"_ _f\"></span>licencias y <span class=\"_ _9\"></span>marcas <span class=\"_ _9\"></span>individualmente <span class=\"_ _11\"></span>m\u00e1s <span class=\"_ _a\"></span>sign<span class=\"_ _6\"></span>ificativas <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>dici<span class=\"_ _2\"></span>embre <span class=\"_ _11\"></span>de <span class=\"_ _a\"></span>2025 <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>2024<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>es <span class=\"_ _9\"></span>com<span class=\"_ _2\"></span>o sigue: A\u00f1os de vida \u00fatil residual Miles de euros Descripci\u00f3n del activo 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Marca Oftalmolog\u00eda Edol 23<span class=\"ls0\"> </span>- 29.740 - Marca Claversal Indefinida Indefinida 15.411 15.411 Patente Bilastina 10 11<span class=\"ls0\"> </span>16.205 17.826 Patente Bilastina Oft\u00e1lmica 23,5 23,5 11.798 11.798 Deterioro del va<span class=\"_ _6\"></span>lor de las marcas y patentes<span class=\"_ _6\"></span> Al  igual <span class=\"_ _13\"> </span>que  lo <span class=\"_ _d\"> </span>i<span class=\"_ _2\"></span>ndic<span class=\"_ _6\"></span>ado  para <span class=\"_ _d\"> </span>los  fondos  de <span class=\"_ _13\"> </span>comercio  r<span class=\"_ _6\"></span>econocidos  en <span class=\"_ _d\"> </span>2025,  para  l<span class=\"_ _6\"></span>os intangibles id<span class=\"_ _6\"></span>entificados e<span class=\"_ _6\"></span>n <span class=\"lsa\">el</span> pro<span class=\"_ _6\"></span>ceso de <span class=\"_ _6\"></span>asignaci\u00f3n <span class=\"_ _6\"></span>del prec<span class=\"_ _6\"></span>io pagado de G<span class=\"_ _6\"></span>rupo <span class=\"_ _6\"></span>Edol no se han realizado pruebas de deterioro, <span class=\"_ _2\"></span>dado que han sido recientemente adquiridas y no se <span class=\"_ _2\"></span>han<span class=\"_ _6\"></span> producido <span class=\"_ _10\"></span>cambios <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>circunstancias <span class=\"_ _10\"></span>que <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>consideraron <span class=\"_ _f\"></span>en <span class=\"_ _10\"></span>el <span class=\"_ _f\"></span>momento <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>transacci\u00f3n y <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>realizac<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span><span class=\"lsc\">la</span> <span class=\"_ _a\"></span>identif<span class=\"_ _6\"></span>icaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>valo<span class=\"_ _6\"></span>res <span class=\"_ _9\"></span>r<span class=\"_ _2\"></span>azonables<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>pasivos<span class=\"_ _6\"></span> adquiridos. En <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>caso <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>las <span class=\"_ _b\"> </span>marcas <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>patentes <span class=\"_ _b\"> </span>reconocid<span class=\"_ _6\"></span>as <span class=\"_ _b\"> </span>en <span class=\"_ _a\"></span>ejercicios <span class=\"_ _b\"> </span>anteriores, <span class=\"_ _a\"> </span>l<span class=\"_ _2\"></span>as <span class=\"_ _a\"> </span>pruebas <span class=\"_ _b\"> </span>de deterioro <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>han <span class=\"_ _11\"></span>realizado <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>nivel <span class=\"_ _11\"></span>individual <span class=\"_ _2\"></span>considerando <span class=\"_ _11\"></span>cada <span class=\"_ _2\"></span>marca <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>patente <span class=\"_ _2\"></span>como <span class=\"_ _11\"></span>una UGE. El importe recuperable de <span class=\"_ _2\"></span>una UGE se determina en base a <span class=\"_ _2\"></span>c\u00e1lculos del valor en uso. Estos <span class=\"_ _2\"></span>c\u00e1lculos usa<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>proyec<span class=\"_ _6\"></span>ciones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>flujos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>efectivo<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>basadas <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>presupuestos financieros aprobados por la d<span class=\"_ _6\"></span>irecci\u00f3n que cub<span class=\"_ _6\"></span>ren un per\u00edodo de cuatro a\u00f1o<span class=\"_ _6\"></span>s. Las <span class=\"_ _a\"></span>hip\u00f3tesis <span class=\"_ _9\"></span>clave <span class=\"_ _a\"></span>utiliza<span class=\"_ _6\"></span>das <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>para <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>realizac<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _a\"></span>p<span class=\"_ _6\"></span>royecciones <span class=\"_ _9\"></span>de flujos en el caso de <span class=\"_ _6\"></span>las marcas y patentes ha<span class=\"_ _6\"></span>n sido las s<span class=\"_ _6\"></span>iguientes: \u2022<span class=\"ff1\"> <span class=\"_ _28\"></span><span class=\"ff2\">El <span class=\"_ _9\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>escuento <span class=\"_ _9\"></span>despu\u00e9s <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>impu<span class=\"_ _6\"></span>estos <span class=\"_ _9\"></span>utilizado <span class=\"_ _11\"></span>ha <span class=\"_ _a\"></span>sido <span class=\"_ _11\"></span>del <span class=\"_ _a\"></span>9% <span class=\"_ _11\"></span>(9% <span class=\"_ _a\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>ejercicio </span></span>2024<span class=\"ls6\">).</span> \u2022<span class=\"ff1\"> <span class=\"_ _28\"></span><span class=\"ff2\">Los <span class=\"_ _a\"></span>flujos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _6\"></span>fectivo <span class=\"_ _a\"></span>m\u00e1s <span class=\"_ _a\"></span>all\u00e1 <span class=\"_ _a\"></span>del<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>per\u00edodo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cuatro <span class=\"_ _a\"></span>a\u00f1os <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>extrapolan <span class=\"_ _a\"></span>sin <span class=\"_ _a\"></span>conside<span class=\"_ _6\"></span>rar </span></span>crecimiento.  \u2022<span class=\"ff1\"> <span class=\"_ _28\"></span><span class=\"ff2\">Estabilidad <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>volumen <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ventas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _a\"></span>marcas <span class=\"_ _a\"></span>y <span class=\"_ _b\"> </span>patentes <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>tratarse <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>marcas <span class=\"_ _a\"></span><span class=\"ls9\">y </span></span></span>patentes que <span class=\"_ _6\"></span>en algunos <span class=\"_ _f\"></span>casos tienen gen\u00e9<span class=\"_ _6\"></span>ricos en <span class=\"_ _6\"></span>el merca<span class=\"_ _6\"></span>do y es<span class=\"_ _6\"></span>t\u00e1n dirigidos <span class=\"_ _6\"></span>a mercado<span class=\"_ _6\"></span>s estables <span class=\"_ _f\"></span>con una <span class=\"_ _f\"></span>demanda <span class=\"_ _6\"></span>continuada <span class=\"_ _f\"></span>en el <span class=\"_ _f\"></span>futuro, <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _6\"></span>a <span class=\"_ _f\"></span>la infor<span class=\"_ _6\"></span>maci\u00f3n <span class=\"_ _6\"></span>hist\u00f3rica <span class=\"_ _6\"></span>de la que dispone el G<span class=\"_ _6\"></span>rupo. Los <span class=\"_ _f\"></span>precios <span class=\"_ _10\"></span>considerados <span class=\"_ _10\"></span>para <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>ejercicios <span class=\"_ _10\"></span>futuros <span class=\"_ _10\"></span>se <span class=\"_ _f\"></span>han <span class=\"_ _f\"></span>estimado <span class=\"_ _10\"></span>en <span class=\"_ _f\"></span>funci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _10\"></span>los <span class=\"_ _f\"></span>precios reales del <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>2025, considerando <span class=\"_ _6\"></span>el efecto <span class=\"_ _f\"></span>de la legislaci\u00f3n <span class=\"_ _6\"></span>aprobada en <span class=\"_ _6\"></span>Espa\u00f1a <span class=\"_ _6\"></span>en lo<span class=\"_ _6\"></span>s ejercicios 2010 <span class=\"_ _2\"></span>y 2011 <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>relaci\u00f3n con <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>descuento<span class=\"_ _6\"></span>s <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>7,5% o <span class=\"_ _2\"></span>15% sobre <span class=\"_ _2\"></span>los precios <span class=\"_ _2\"></span>de venta <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>laboratorios <span class=\"_ _e\"> </span>tienen <span class=\"_ _e\"> </span>autorizados <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>Ministerio <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Sanidad. <span class=\"_ _e\"> </span>Ambos descuentos  son <span class=\"_ _d\"> </span>de  aplicaci\u00f3n <span class=\"_ _13\"> </span>exclusiva <span class=\"_ _d\"> </span>a  las  unidades <span class=\"_ _d\"> </span>vendidas  con <span class=\"_ _d\"> </span>ca<span class=\"_ _2\"></span>rgo <span class=\"_ _13\"> </span>al  Sis<span class=\"_ _6\"></span>tema Nacional de Sa<span class=\"_ _6\"></span>lud. No <span class=\"_ _3\"> </span>obstante, <span class=\"_ _3\"> </span>para <span class=\"_ _3\"> </span>algunas <span class=\"_ _17\"> </span>m<span class=\"_ _2\"></span>arcas <span class=\"_ _17\"> </span>concretas <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>han <span class=\"_ _3\"> </span>considerado <span class=\"_ _3\"> </span>proyeccio<span class=\"_ _6\"></span>nes <span class=\"_ _3\"> </span>m\u00e1s conservadoras <span class=\"_ _f\"></span>y/o <span class=\"_ _10\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _f\"></span>considerado<span class=\"_ _6\"></span> <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>tasa <span class=\"_ _6\"></span>de <span class=\"_ _10\"></span>des<span class=\"_ _2\"></span>cue<span class=\"_ _6\"></span>nto <span class=\"_ _f\"></span>con <span class=\"_ _6\"></span>una <span class=\"_ _f\"></span>prima <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>2% <span class=\"_ _f\"></span>adicional de cara a refleja<span class=\"_ _6\"></span>r condiciones part<span class=\"_ _6\"></span>iculares de dichas m<span class=\"_ _6\"></span>arcas concretas. El import<span class=\"_ _6\"></span>e recupera<span class=\"_ _6\"></span>ble calc<span class=\"_ _6\"></span>ulado en <span class=\"_ _6\"></span>funci\u00f3n <span class=\"_ _6\"></span>del valo<span class=\"_ _6\"></span>r en <span class=\"_ _6\"></span>uso se ha <span class=\"_ _6\"></span>sometido <span class=\"_ _6\"></span>a un <span class=\"_ _6\"></span>an\u00e1lisis <span class=\"_ _6\"></span>de sensibilidad <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>reducci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _9\"></span>ventas <span class=\"_ _11\"></span>estimadas <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>5% <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>incremento <span class=\"_ _11\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>tasa <span class=\"_ _9\"></span>de descuento en <span class=\"_ _2\"></span>un punt<span class=\"_ _2\"></span>o. <span class=\"_ _2\"></span>En base <span class=\"_ _2\"></span>a los <span class=\"_ _2\"></span>an\u00e1lisis <span class=\"_ _2\"></span>de sensibilidad realizados las <span class=\"_ _2\"></span>conclusiones se mantienen sin mod<span class=\"_ _6\"></span>ificaciones. Por <span class=\"_ _11\"></span>otra <span class=\"_ _2\"></span>parte, <span class=\"_ _11\"></span>durante <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>ha <span class=\"_ _11\"></span>dado <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>baja <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>marca <span class=\"_ _11\"></span>Vallesol, <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>ha <span class=\"_ _11\"></span>si<span class=\"_ _2\"></span>do<span class=\"_ _6\"></span> discontinuada <span class=\"_ _6\"></span>sin <span class=\"_ _6\"></span>impacto <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la cuen<span class=\"_ _6\"></span>ta de <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>ganancias. Dur<span class=\"_ _6\"></span>ante el <span class=\"_ _f\"></span>ejercicio 2024 <span class=\"_ _f\"></span>se dieron <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>baja <span class=\"_ _f\"></span>dos <span class=\"_ _f\"></span>m<span class=\"_ _2\"></span>arcas <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>fueron <span class=\"_ _f\"></span>discontinuadas <span class=\"_ _f\"></span>(Aquamed <span class=\"_ _f\"></span>y <span class=\"_ _6\"></span>Bactinel) <span class=\"_ _f\"></span>produciendo <span class=\"_ _f\"></span>una p\u00e9rdida en la cue<span class=\"_ _6\"></span>nta de p\u00e9rdidas y gan<span class=\"_ _6\"></span>ancias por impo<span class=\"_ _6\"></span>rte de 1.140 miles d<span class=\"_ _6\"></span>e euros<span class=\"_ _117\"> </span>.<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "Diferencias de conversi\u00f3n 151<span class=\"_ _f\"></span> (4)<span class=\"_ _f\"></span> 719<span class=\"_ _f\"></span> (5)<span class=\"_ _f\"></span> (1)<span class=\"_ _f\"></span> 860<span class=\"ls0\"> </span><div class=\"c w52 hc gscc\"><div class=\"t m0 x0 h5 y16 ff2 fs1 fc0 sc0 ls0 ws0\">Diferencias de conversi\u00f3n<span class=\"fs7\"> </span></div></div><div class=\"c w54 hc gscd\"><div class=\"t m0 x10 h5 y16 ff2 fs1 fc0 sc0 ls0 ws0\">(512) </div></div><div class=\"c w55 hc gsce\"><div class=\"t m0 x2f h5 y16 ff2 fs1 fc0 sc0 ls0 ws0\">(1) </div></div><div class=\"c w56 hc gscf\"><div class=\"t m0 x1d h5 y16 ff2 fs1 fc0 sc0 ls0 ws0\">(1.467) </div></div><div class=\"c w57 hc gsd0\"><div class=\"t m0 x50 h5 y16 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w58 hc gsd1\"><div class=\"t m0 x2f h5 y16 ff2 fs1 fc0 sc0 ls0 ws0\">(1) </div></div><div class=\"c w59 hc gsd2\"><div class=\"t m0 x1d h5 y16 ff2 fs1 fc0 sc0 ls0 ws0\">(1.981) </div></div>11.4 <span class=\"_ _19\"> </span><span class=\"ls10\">Di</span>ferencias de conv<span class=\"_ _6\"></span>ersi\u00f3n  <span class=\"_ _15\"> </span>El desglose de la<span class=\"_ _6\"></span>s diferencias de conve<span class=\"_ _6\"></span>rsi\u00f3n es el sigui<span class=\"_ _6\"></span>ente:  2025 2024 Sociedad o subgrupo<span class=\"_ _6\"></span><span class=\"ff2\"> </span>Faes Farma Chile, S<span class=\"_ _6\"></span>alud y Nutrici\u00f3<span class=\"_ _6\"></span>n <span class=\"ls12\">Sp</span>A (1.676) (1.297) Faes <span class=\"_ _6\"></span>Farm<span class=\"_ _6\"></span>a del <span class=\"_ _6\"></span>Ecuad<span class=\"_ _6\"></span>or, S<span class=\"_ _6\"></span>.A.<span class=\"_ _6\"></span> (285) 207 Faes Farma Colomb<span class=\"_ _6\"></span>ia, S.A.S. (4.463) (5.328) Faes Farma M\u00e9xi<span class=\"_ _6\"></span>co, S.A. de C.V. 374 291 Faes Farma Gulf FZCO<span class=\"_ _6\"></span> (351) 309 F<span class=\"lsa\">aes </span>Farma Cen<span class=\"_ _6\"></span>troam\u00e9rica y Caribe, S.A.<span class=\"_ _6\"></span> (1.646) 3.346 Resto (107) 27 Total  (8.154) (2.445) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "Al <span class=\"_ _a\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>diciembr<span class=\"_ _6\"></span>e <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>2025 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>20<span class=\"_ _6\"></span>24 <span class=\"_ _a\"></span>no <span class=\"_ _9\"></span>existen <span class=\"_ _a\"></span>co<span class=\"_ _6\"></span>mpromisos <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>e <span class=\"_ _a\"></span>compra <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>i<span class=\"_ _2\"></span>nm<span class=\"_ _6\"></span>ovilizado intangible. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "Fondo de comercio Tras <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>adquisiciones <span class=\"_ _f\"></span>realizadas <span class=\"_ _10\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>ejercicio <span class=\"_ _f\"></span>2025, <span class=\"_ _f\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _f\"></span>reconocido <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>fondo <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>comercio derivado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _f\"></span>de Grupo <span class=\"_ _f\"></span>SIFI por <span class=\"_ _f\"></span>importe <span class=\"_ _6\"></span>de 187.6<span class=\"_ _6\"></span>25 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros. <span class=\"_ _6\"></span>Asimismo, la <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>Edol <span class=\"_ _f\"></span>ha supues<span class=\"_ _6\"></span>to <span class=\"_ _6\"></span>un <span class=\"_ _f\"></span>fondo de <span class=\"_ _10\"></span>com<span class=\"_ _2\"></span>ercio <span class=\"_ _f\"></span>por <span class=\"_ _6\"></span>importe <span class=\"_ _f\"></span>de 14.853 <span class=\"_ _f\"></span>miles de euros (nota 24<span class=\"_ _6\"></span>). Adicionalment<span class=\"_ _6\"></span>e, <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _2\"></span>tiene <span class=\"_ _11\"></span>reconocidos <span class=\"_ _2\"></span>fondos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>comercio <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>un <span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>por<span class=\"_ _6\"></span>te <span class=\"_ _11\"></span>total<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>neto de <span class=\"_ _2\"></span>deterioros <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>55.999 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>euros, <span class=\"_ _2\"></span>siendo <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>gnifica<span class=\"_ _6\"></span>tivos <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>generado<span class=\"_ _6\"></span>s <span class=\"_ _2\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>las adquisiciones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Laboratorios <span class=\"_ _2\"></span>Diafarm, <span class=\"_ _2\"></span>S.A.U. <span class=\"_ _2\"></span>(por <span class=\"_ _11\"></span>un <span class=\"_ _2\"></span>importe <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span><span class=\"ls9\">22<span class=\"_ _2\"></span></span>.560 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>euros), Ingaso <span class=\"_ _11\"></span>Farm, <span class=\"_ _11\"></span>S.L.U. <span class=\"_ _11\"></span>(por <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>importe <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>10.677 <span class=\"_ _11\"></span>miles <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>euros), <span class=\"_ _9\"></span>Tecnolog\u00eda <span class=\"_ _2\"></span>&amp; <span class=\"_ _11\"></span>Vit<span class=\"_ _2\"></span>aminas,<span class=\"_ _f\"></span> S.L (por <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de 5.65<span class=\"_ _6\"></span>0 miles<span class=\"_ _6\"></span> de <span class=\"_ _6\"></span>euros)<span class=\"ls9\">, </span>Faes Far<span class=\"_ _6\"></span>ma Gulf <span class=\"_ _6\"></span>FZCO <span class=\"_ _6\"></span>(por i<span class=\"_ _6\"></span>mporte de <span class=\"_ _6\"></span>4.084 miles <span class=\"_ _2\"></span>de euros) <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Initial <span class=\"_ _2\"></span>Technical<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>Foods, <span class=\"_ _2\"></span>S.L.U. (por <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>importe de <span class=\"_ _2\"></span>3.855 <span class=\"_ _2\"></span>miles de <span class=\"_ _2\"></span>euros)<span class=\"_ _2\"></span>. El fondo <span class=\"_ _6\"></span>de comerc<span class=\"_ _6\"></span>io inclu<span class=\"_ _6\"></span>ye asimismo <span class=\"_ _6\"></span>un i<span class=\"_ _6\"></span>mporte de <span class=\"_ _6\"></span>6.671 mil<span class=\"_ _6\"></span>es de eu<span class=\"_ _6\"></span>ros corres<span class=\"_ _6\"></span>pondiente a una adquisici\u00f3n<span class=\"_ _6\"></span> de un negocio fa<span class=\"_ _6\"></span>rmac\u00e9utico realizada<span class=\"_ _6\"></span> en 2005.  Respecto <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>adquisiciones <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>2025, <span class=\"_ _f\"></span>en <span class=\"_ _10\"></span>el <span class=\"_ _f\"></span>caso <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Grupo <span class=\"_ _f\"></span>Edol, <span class=\"_ _10\"></span>se <span class=\"_ _f\"></span>ha <span class=\"_ _10\"></span>f<span class=\"_ _2\"></span>inalizado <span class=\"_ _10\"></span>el <span class=\"_ _10\"></span>ejercicio de <span class=\"_ _2\"></span>identificar los <span class=\"_ _2\"></span>valores razonables de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>y pasivos adquiridos <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>ay<span class=\"_ _6\"></span>uda <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>un experto <span class=\"_ _6\"></span>independiente. <span class=\"_ _6\"></span>En <span class=\"_ _6\"></span>base a<span class=\"_ _6\"></span> dicho <span class=\"_ _f\"></span>an\u00e1lisis, no <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>han identi<span class=\"_ _6\"></span>ficado indicios <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>deterioro. Por <span class=\"_ _2\"></span>otra parte, en el <span class=\"_ _2\"></span>caso del <span class=\"_ _2\"></span>Grupo<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>Sifi, actualmente se est\u00e1 tr<span class=\"_ _2\"></span>abajando<span class=\"_ _6\"></span> en <span class=\"_ _2\"></span>la identificaci\u00f3n<span class=\"_ _6\"></span> de <span class=\"_ _11\"></span>los <span class=\"_ _9\"></span>valores <span class=\"_ _11\"></span>razonables <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>activos <span class=\"_ _9\"></span>y <span class=\"_ _11\"></span>pasivos <span class=\"_ _11\"></span>adquiridos, <span class=\"_ _11\"></span>tambi\u00e9n <span class=\"_ _11\"></span>con <span class=\"_ _9\"></span>la <span class=\"_ _11\"></span>ayuda <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>un experto independiente,<span class=\"_ _6\"></span> as\u00ed como <span class=\"_ _2\"></span><span class=\"lsa\">en</span> la estimaci\u00f3n del valo<span class=\"_ _6\"></span>r razonable de la contraprestaci\u00f3n<span class=\"_ _6\"></span> contingente. Si bien <span class=\"_ _2\"></span>es un <span class=\"_ _2\"></span>ejercicio<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>complejo y est\u00e1 en <span class=\"_ _2\"></span>curso, no <span class=\"_ _2\"></span>se esperan deterioros en la participaci\u00f3n. <span class=\"_ _f\"></span>En <span class=\"_ _6\"></span>dicho <span class=\"_ _6\"></span>an\u00e1lisis <span class=\"_ _f\"></span>se con<span class=\"_ _6\"></span>sideran <span class=\"_ _f\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _f\"></span>circunstancias <span class=\"_ _f\"></span>existentes en <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>momento <span class=\"_ _f\"></span>de la <span class=\"_ _2\"></span>adquisici\u00f3n, <span class=\"_ _2\"></span>aunque <span class=\"_ _11\"></span>dadas <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>condiciones <span class=\"_ _2\"></span>existentes, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>actual <span class=\"_ _2\"></span>no <span class=\"_ _11\"></span>es <span class=\"_ _2\"></span>posible <span class=\"_ _2\"></span>cerrar el valor de <span class=\"_ _2\"></span>la contraprestac<span class=\"_ _6\"></span>i\u00f3n contingente. A lo largo de 2026 <span class=\"_ _2\"></span>se completar\u00e1 este an\u00e1lisis y se reconocer\u00e1n los v<span class=\"_ _6\"></span>alores ident<span class=\"_ _6\"></span>ificados. Por <span class=\"_ _b\"> </span>otro <span class=\"_ _b\"> </span>lado, <span class=\"_ _b\"> </span>con <span class=\"_ _c\"> </span>respecto <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>recuperabilidad <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>fondo <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>comercio <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>Laboratorios Diafarm, <span class=\"_ _2\"></span>S.A.U. <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>determina <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>base <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>c\u00e1lculos <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valor <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>uso, <span class=\"_ _11\"></span>usando <span class=\"_ _11\"></span>proyecciones <span class=\"_ _2\"></span>de flujos <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>efectivo <span class=\"_ _10\"></span>basadas <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>presupuestos <span class=\"_ _10\"></span>financieros <span class=\"_ _10\"></span>aprobados <span class=\"_ _f\"></span>por <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>Direcci\u00f3n <span class=\"_ _f\"></span>que <span class=\"_ _10\"></span>cubren un <span class=\"_ _a\"></span>per\u00edodo <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>c<span class=\"_ _2\"></span>inco <span class=\"_ _a\"></span>a\u00f1os.<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>Se <span class=\"_ _a\"></span>considera <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>UG<span class=\"_ _6\"></span>E <span class=\"_ _a\"></span>Healthcare <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>confe<span class=\"_ _6\"></span>cci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>dichos<span class=\"_ _6\"></span> flujos. Las <span class=\"_ _a\"></span>hip\u00f3tesi<span class=\"_ _6\"></span>s <span class=\"_ _a\"></span>clave <span class=\"_ _a\"></span>u<span class=\"_ _6\"></span>tilizadas <span class=\"_ _a\"></span>po<span class=\"_ _6\"></span>r <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>D<span class=\"_ _6\"></span>irecci\u00f3n <span class=\"_ _a\"></span>para <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>realizac<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>proyecciones <span class=\"_ _9\"></span>de flujos <span class=\"_ _b\"> </span>en <span class=\"_ _c\"> </span>el <span class=\"_ _b\"> </span>caso <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>fondo <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>comercio <span class=\"_ _a\"></span>de <span class=\"_ _c\"> </span>Laboratorios <span class=\"_ _b\"> </span>Diafarm, <span class=\"_ _b\"> </span>S.A.U. <span class=\"_ _b\"> </span> <span class=\"_ _b\"> </span>han <span class=\"_ _b\"> </span>sido <span class=\"_ _b\"> </span>las siguientes: \u2022<span class=\"ff1\"> <span class=\"_ _28\"></span><span class=\"ff2\">El <span class=\"_ _9\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>escuento <span class=\"_ _9\"></span>despu\u00e9s <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>impu<span class=\"_ _6\"></span>estos <span class=\"_ _9\"></span>utilizado <span class=\"_ _11\"></span>ha <span class=\"_ _a\"></span>sido <span class=\"_ _11\"></span>del <span class=\"_ _a\"></span>9% <span class=\"_ _11\"></span>(9% <span class=\"_ _a\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>ejercicio </span></span>2024<span class=\"ls6\">).</span> \u2022<span class=\"ff1\"> <span class=\"_ _28\"></span><span class=\"ff2\">Los <span class=\"_ _11\"></span>flujos <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>efectivo <span class=\"_ _11\"></span>m\u00e1s <span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>l\u00e1 <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>per\u00edodo <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>cinco <span class=\"_ _11\"></span>a\u00f1os <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>extrapolan <span class=\"_ _11\"></span>considerando <span class=\"_ _11\"></span>un </span></span>crecimiento del 0%. <span class=\"_ _6\"></span> \u2022<span class=\"ff1\"> <span class=\"_ _28\"></span><span class=\"ff2\">Crecimiento <span class=\"_ _6\"></span>medio del 1% en el volu<span class=\"_ _6\"></span>men de ventas.  </span></span>En <span class=\"_ _11\"></span>base <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>estas <span class=\"_ _11\"></span>proyecciones, <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>no <span class=\"_ _11\"></span>ha <span class=\"_ _11\"></span>reconocido <span class=\"_ _11\"></span>deterioro <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>valor <span class=\"_ _11\"></span>alguno <span class=\"_ _11\"></span>en <span class=\"_ _9\"></span>los<span class=\"_ _6\"></span> ejercicios 2025 y 202<span class=\"_ _6\"></span>4<span class=\"_ _117\"> </span>.<span class=\"_ _117\"> </span>Para <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>fondo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>comercio, <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>recuperable <span class=\"_ _2\"></span>calculado <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>funci\u00f3n del <span class=\"_ _11\"></span>valor <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>uso se <span class=\"_ _2\"></span>sometiera <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>an\u00e1lisis <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>sensibilidad de <span class=\"_ _2\"></span>reducci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>ventas <span class=\"_ _2\"></span>estimadas <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>un <span class=\"_ _11\"></span>5% <span class=\"_ _2\"></span><span class=\"ls9\">o </span>la tasa de descuento se <span class=\"_ _6\"></span>incrementar\u00e1 en un punto, no s<span class=\"_ _6\"></span>e derivar\u00eda un deterioro sob<span class=\"_ _6\"></span>re el valor contable de est<span class=\"ls9\">os</span> activos. Las <span class=\"_ _11\"></span>hip\u00f3tesis <span class=\"_ _2\"></span>utilizadas <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>proyecciones <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>flujos <span class=\"_ _2\"></span>estimados <span class=\"_ _2\"></span>para <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>resto <span class=\"_ _11\"></span>de fondos <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>comercios <span class=\"_ _d\"> </span>han <span class=\"_ _c\"> </span>sido <span class=\"_ _d\"> </span>el <span class=\"_ _c\"> </span>mantenimiento <span class=\"_ _c\"> </span>pr\u00e1cticamente <span class=\"_ _c\"> </span>estable <span class=\"_ _d\"> </span>del <span class=\"_ _c\"> </span>resultado <span class=\"_ _c\"> </span>de explotaci\u00f3n sobre el <span class=\"_ _6\"></span>importe neto de la cif<span class=\"_ _6\"></span>ra de negocios en los pr\u00f3xi<span class=\"_ _6\"></span>mos ejercicios. La tasa<span class=\"_ _6\"></span> de crecimiento <span class=\"_ _6\"></span>empleada p<span class=\"_ _6\"></span>ara extrapolar <span class=\"_ _6\"></span>los flujos de <span class=\"_ _6\"></span>efectivo a part<span class=\"_ _6\"></span>ir del tercer a<span class=\"_ _6\"></span>\u00f1o ha sido del <span class=\"_ _9\"></span>0%, <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>tasa <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>descuento <span class=\"_ _9\"></span>despu\u00e9s <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>impuestos <span class=\"_ _11\"></span>utilizada <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>ascendido <span class=\"_ _11\"></span>a <span class=\"_ _a\"></span>9% <span class=\"_ _11\"></span>(9% <span class=\"_ _11\"></span>en 2024). <span class=\"_ _9\"></span>Los <span class=\"_ _a\"></span>an\u00e1lisi<span class=\"_ _6\"></span>s <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>sensibilidad <span class=\"_ _9\"></span>llevados <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>cabo <span class=\"_ _11\"></span>se <span class=\"_ _a\"></span>han <span class=\"_ _9\"></span>realizado <span class=\"_ _9\"></span>estresando <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>tasa <span class=\"_ _9\"></span>de descuento <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>un <span class=\"_ _b\"> </span>punto <span class=\"_ _b\"> </span>porcentual, <span class=\"_ _b\"> </span>no <span class=\"_ _b\"> </span>siendo <span class=\"_ _b\"> </span>necesario <span class=\"_ _b\"> </span>tener <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>reflejar <span class=\"_ _b\"> </span>p\u00e9rdidas <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>el inmovilizado in<span class=\"_ _6\"></span>tangible<span class=\"_ _117\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "Gastos de desarro<span class=\"_ _6\"></span>llo en curso Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>diciembre<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>2025 <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ep\u00edgrafe <span class=\"_ _2\"></span><span class=\"ff6\">\u201c</span>Desarrollo <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>curso<span class=\"ff6\">\u201d</span> <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ncluye <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>8.009 miles <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _11\"></span>correspondientes <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>una <span class=\"_ _11\"></span>variante <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>mayor <span class=\"_ _11\"></span>dosificaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>Claversal <span class=\"_ _9\"></span>(5.208 miles de euros a 31 <span class=\"_ _6\"></span>de diciembre de 2<span class=\"_ _6\"></span>024). Adicionalment<span class=\"_ _6\"></span>e, <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>Grupo <span class=\"_ _25\"> </span>mantiene <span class=\"_ _4\"> </span>activado <span class=\"_ _4\"> </span>a <span class=\"_ _25\"> </span>cierre <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _4\"> </span>2025 <span class=\"_ _4\"> </span>gastos correspondientes <span class=\"_ _f\"></span>a <span class=\"_ _6\"></span>desarrollos <span class=\"_ _f\"></span>de ot<span class=\"_ _6\"></span>ros <span class=\"_ _6\"></span>productos <span class=\"_ _f\"></span>por <span class=\"_ _6\"></span>importe <span class=\"_ _f\"></span>de 13.042 <span class=\"_ _f\"></span> <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>eur<span class=\"_ _2\"></span>os. <span class=\"_ _f\"></span>Los Administradores <span class=\"_ _11\"></span>activan <span class=\"_ _11\"></span>estos <span class=\"_ _11\"></span>desarrollos <span class=\"_ _11\"></span>entendiendo <span class=\"_ _11\"></span>que <span class=\"_ _9\"></span>estos <span class=\"_ _9\"></span>proyectos <span class=\"_ _11\"></span>cumplen <span class=\"_ _9\"></span>todos los criterios de <span class=\"_ _6\"></span>activaci\u00f3n y no exi<span class=\"_ _6\"></span>sten dudas sobre la<span class=\"_ _6\"></span> recuperabilidad de e<span class=\"_ _6\"></span>stos importes.  A <span class=\"_ _e\"> </span>31 <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _18\"> </span>de <span class=\"_ _e\"> </span>2025 <span class=\"_ _e\"> </span>todav\u00eda <span class=\"_ _e\"> </span>quedan <span class=\"_ _e\"> </span>gastos <span class=\"_ _18\"> </span>por<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>activar <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>estos <span class=\"_ _e\"> </span>proyectos,<span class=\"_ _6\"></span> principalmente <span class=\"_ _6\"></span>correspondientes a una vari<span class=\"_ _6\"></span>ante de mayor dosific<span class=\"_ _6\"></span>aci\u00f3n de Clavers<span class=\"_ _6\"></span>al. A <span class=\"_ _f\"></span>finales <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _10\"></span>obt<span class=\"_ _2\"></span>uvo <span class=\"_ _10\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>autorizaci\u00f3n <span class=\"_ _f\"></span>para <span class=\"_ _f\"></span>la <span class=\"_ _6\"></span>comerc<span class=\"_ _6\"></span>ializaci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>una <span class=\"_ _10\"></span>aplicaci\u00f3n alternativa <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>Hidroferol <span class=\"_ _c\"> </span>y <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>traspas\u00f3 <span class=\"_ _c\"> </span>un <span class=\"_ _c\"> </span>importe <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>7.596 <span class=\"_ _c\"> </span>miles <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>euros <span class=\"_ _d\"> </span>a <span class=\"_ _c\"> </span>patentes, licencias y marc<span class=\"_ _6\"></span>as.  Por <span class=\"_ _2\"></span>otra <span class=\"_ _2\"></span>parte, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>reconocido un <span class=\"_ _11\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>4.895 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>(5.802 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de<span class=\"_ _6\"></span> euros <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>2024) <span class=\"_ _2\"></span>relacionados con <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>investigaci\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>desarrollo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>otros proyectos <span class=\"_ _2\"></span>en la cuenta de p\u00e9rd<span class=\"_ _6\"></span>idas y ganancias conso<span class=\"_ _6\"></span>lidada (nota 18).<span class=\"_ _6\"></span> <div class=\"c w66 h44 gs14b\"><div class=\"t m0 x2f h19 y4e ff2 fs5 fc0 sc0 ls0 ws0\">Gastos de invest<span class=\"_ _6\"></span>igaci\u00f3n y desarro<span class=\"_ _6\"></span>llo (nota 5) </div></div><div class=\"c w64 h44 gs14c\"><div class=\"t m0 x46 h19 y4e ff2 fs5 fc0 sc0 ls0 ws0\">4.895 </div></div><div class=\"c w8c h44 gs14d\"><div class=\"t m0 x46 h19 y4e ff2 fs5 fc0 sc0 ls0 ws0\">5.802 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "Deterioro del va<span class=\"_ _6\"></span>lor de las marcas y patentes<span class=\"_ _6\"></span> Al  igual <span class=\"_ _13\"> </span>que  lo <span class=\"_ _d\"> </span>i<span class=\"_ _2\"></span>ndic<span class=\"_ _6\"></span>ado  para <span class=\"_ _d\"> </span>los  fondos  de <span class=\"_ _13\"> </span>comercio  r<span class=\"_ _6\"></span>econocidos  en <span class=\"_ _d\"> </span>2025,  para  l<span class=\"_ _6\"></span>os intangibles id<span class=\"_ _6\"></span>entificados e<span class=\"_ _6\"></span>n <span class=\"lsa\">el</span> pro<span class=\"_ _6\"></span>ceso de <span class=\"_ _6\"></span>asignaci\u00f3n <span class=\"_ _6\"></span>del prec<span class=\"_ _6\"></span>io pagado de G<span class=\"_ _6\"></span>rupo <span class=\"_ _6\"></span>Edol no se han realizado pruebas de deterioro, <span class=\"_ _2\"></span>dado que han sido recientemente adquiridas y no se <span class=\"_ _2\"></span>han<span class=\"_ _6\"></span> producido <span class=\"_ _10\"></span>cambios <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>circunstancias <span class=\"_ _10\"></span>que <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>consideraron <span class=\"_ _f\"></span>en <span class=\"_ _10\"></span>el <span class=\"_ _f\"></span>momento <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>transacci\u00f3n y <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>realizac<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span><span class=\"lsc\">la</span> <span class=\"_ _a\"></span>identif<span class=\"_ _6\"></span>icaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>valo<span class=\"_ _6\"></span>res <span class=\"_ _9\"></span>r<span class=\"_ _2\"></span>azonables<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>pasivos<span class=\"_ _6\"></span> adquiridos. En <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>caso <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>las <span class=\"_ _b\"> </span>marcas <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>patentes <span class=\"_ _b\"> </span>reconocid<span class=\"_ _6\"></span>as <span class=\"_ _b\"> </span>en <span class=\"_ _a\"></span>ejercicios <span class=\"_ _b\"> </span>anteriores, <span class=\"_ _a\"> </span>l<span class=\"_ _2\"></span>as <span class=\"_ _a\"> </span>pruebas <span class=\"_ _b\"> </span>de deterioro <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>han <span class=\"_ _11\"></span>realizado <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>nivel <span class=\"_ _11\"></span>individual <span class=\"_ _2\"></span>considerando <span class=\"_ _11\"></span>cada <span class=\"_ _2\"></span>marca <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>patente <span class=\"_ _2\"></span>como <span class=\"_ _11\"></span>una UGE. El importe recuperable de <span class=\"_ _2\"></span>una UGE se determina en base a <span class=\"_ _2\"></span>c\u00e1lculos del valor en uso. Estos <span class=\"_ _2\"></span>c\u00e1lculos usa<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>proyec<span class=\"_ _6\"></span>ciones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>flujos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>efectivo<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>basadas <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>presupuestos financieros aprobados por la d<span class=\"_ _6\"></span>irecci\u00f3n que cub<span class=\"_ _6\"></span>ren un per\u00edodo de cuatro a\u00f1o<span class=\"_ _6\"></span>s. Las <span class=\"_ _a\"></span>hip\u00f3tesis <span class=\"_ _9\"></span>clave <span class=\"_ _a\"></span>utiliza<span class=\"_ _6\"></span>das <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>para <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>realizac<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _a\"></span>p<span class=\"_ _6\"></span>royecciones <span class=\"_ _9\"></span>de flujos en el caso de <span class=\"_ _6\"></span>las marcas y patentes ha<span class=\"_ _6\"></span>n sido las s<span class=\"_ _6\"></span>iguientes: \u2022<span class=\"ff1\"> <span class=\"_ _28\"></span><span class=\"ff2\">El <span class=\"_ _9\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>escuento <span class=\"_ _9\"></span>despu\u00e9s <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>impu<span class=\"_ _6\"></span>estos <span class=\"_ _9\"></span>utilizado <span class=\"_ _11\"></span>ha <span class=\"_ _a\"></span>sido <span class=\"_ _11\"></span>del <span class=\"_ _a\"></span>9% <span class=\"_ _11\"></span>(9% <span class=\"_ _a\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>ejercicio </span></span>2024<span class=\"ls6\">).</span> \u2022<span class=\"ff1\"> <span class=\"_ _28\"></span><span class=\"ff2\">Los <span class=\"_ _a\"></span>flujos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _6\"></span>fectivo <span class=\"_ _a\"></span>m\u00e1s <span class=\"_ _a\"></span>all\u00e1 <span class=\"_ _a\"></span>del<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>per\u00edodo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cuatro <span class=\"_ _a\"></span>a\u00f1os <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>extrapolan <span class=\"_ _a\"></span>sin <span class=\"_ _a\"></span>conside<span class=\"_ _6\"></span>rar </span></span>crecimiento.  \u2022<span class=\"ff1\"> <span class=\"_ _28\"></span><span class=\"ff2\">Estabilidad <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>volumen <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ventas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _a\"></span>marcas <span class=\"_ _a\"></span>y <span class=\"_ _b\"> </span>patentes <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>tratarse <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>marcas <span class=\"_ _a\"></span><span class=\"ls9\">y </span></span></span>patentes que <span class=\"_ _6\"></span>en algunos <span class=\"_ _f\"></span>casos tienen gen\u00e9<span class=\"_ _6\"></span>ricos en <span class=\"_ _6\"></span>el merca<span class=\"_ _6\"></span>do y es<span class=\"_ _6\"></span>t\u00e1n dirigidos <span class=\"_ _6\"></span>a mercado<span class=\"_ _6\"></span>s estables <span class=\"_ _f\"></span>con una <span class=\"_ _f\"></span>demanda <span class=\"_ _6\"></span>continuada <span class=\"_ _f\"></span>en el <span class=\"_ _f\"></span>futuro, <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _6\"></span>a <span class=\"_ _f\"></span>la infor<span class=\"_ _6\"></span>maci\u00f3n <span class=\"_ _6\"></span>hist\u00f3rica <span class=\"_ _6\"></span>de la que dispone el G<span class=\"_ _6\"></span>rupo. Los <span class=\"_ _f\"></span>precios <span class=\"_ _10\"></span>considerados <span class=\"_ _10\"></span>para <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>ejercicios <span class=\"_ _10\"></span>futuros <span class=\"_ _10\"></span>se <span class=\"_ _f\"></span>han <span class=\"_ _f\"></span>estimado <span class=\"_ _10\"></span>en <span class=\"_ _f\"></span>funci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _10\"></span>los <span class=\"_ _f\"></span>precios reales del <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>2025, considerando <span class=\"_ _6\"></span>el efecto <span class=\"_ _f\"></span>de la legislaci\u00f3n <span class=\"_ _6\"></span>aprobada en <span class=\"_ _6\"></span>Espa\u00f1a <span class=\"_ _6\"></span>en lo<span class=\"_ _6\"></span>s ejercicios 2010 <span class=\"_ _2\"></span>y 2011 <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>relaci\u00f3n con <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>descuento<span class=\"_ _6\"></span>s <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>7,5% o <span class=\"_ _2\"></span>15% sobre <span class=\"_ _2\"></span>los precios <span class=\"_ _2\"></span>de venta <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>laboratorios <span class=\"_ _e\"> </span>tienen <span class=\"_ _e\"> </span>autorizados <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>Ministerio <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Sanidad. <span class=\"_ _e\"> </span>Ambos descuentos  son <span class=\"_ _d\"> </span>de  aplicaci\u00f3n <span class=\"_ _13\"> </span>exclusiva <span class=\"_ _d\"> </span>a  las  unidades <span class=\"_ _d\"> </span>vendidas  con <span class=\"_ _d\"> </span>ca<span class=\"_ _2\"></span>rgo <span class=\"_ _13\"> </span>al  Sis<span class=\"_ _6\"></span>tema Nacional de Sa<span class=\"_ _6\"></span>lud. No <span class=\"_ _3\"> </span>obstante, <span class=\"_ _3\"> </span>para <span class=\"_ _3\"> </span>algunas <span class=\"_ _17\"> </span>m<span class=\"_ _2\"></span>arcas <span class=\"_ _17\"> </span>concretas <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>han <span class=\"_ _3\"> </span>considerado <span class=\"_ _3\"> </span>proyeccio<span class=\"_ _6\"></span>nes <span class=\"_ _3\"> </span>m\u00e1s conservadoras <span class=\"_ _f\"></span>y/o <span class=\"_ _10\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _f\"></span>considerado<span class=\"_ _6\"></span> <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>tasa <span class=\"_ _6\"></span>de <span class=\"_ _10\"></span>des<span class=\"_ _2\"></span>cue<span class=\"_ _6\"></span>nto <span class=\"_ _f\"></span>con <span class=\"_ _6\"></span>una <span class=\"_ _f\"></span>prima <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>2% <span class=\"_ _f\"></span>adicional de cara a refleja<span class=\"_ _6\"></span>r condiciones part<span class=\"_ _6\"></span>iculares de dichas m<span class=\"_ _6\"></span>arcas concretas. El import<span class=\"_ _6\"></span>e recupera<span class=\"_ _6\"></span>ble calc<span class=\"_ _6\"></span>ulado en <span class=\"_ _6\"></span>funci\u00f3n <span class=\"_ _6\"></span>del valo<span class=\"_ _6\"></span>r en <span class=\"_ _6\"></span>uso se ha <span class=\"_ _6\"></span>sometido <span class=\"_ _6\"></span>a un <span class=\"_ _6\"></span>an\u00e1lisis <span class=\"_ _6\"></span>de sensibilidad <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>reducci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _9\"></span>ventas <span class=\"_ _11\"></span>estimadas <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>5% <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>incremento <span class=\"_ _11\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>tasa <span class=\"_ _9\"></span>de descuento en <span class=\"_ _2\"></span>un punt<span class=\"_ _2\"></span>o. <span class=\"_ _2\"></span>En base <span class=\"_ _2\"></span>a los <span class=\"_ _2\"></span>an\u00e1lisis <span class=\"_ _2\"></span>de sensibilidad realizados las <span class=\"_ _2\"></span>conclusiones se mantienen sin mod<span class=\"_ _6\"></span>ificaciones. Por <span class=\"_ _11\"></span>otra <span class=\"_ _2\"></span>parte, <span class=\"_ _11\"></span>durante <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>ha <span class=\"_ _11\"></span>dado <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>baja <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>marca <span class=\"_ _11\"></span>Vallesol, <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>ha <span class=\"_ _11\"></span>si<span class=\"_ _2\"></span>do<span class=\"_ _6\"></span> discontinuada <span class=\"_ _6\"></span>sin <span class=\"_ _6\"></span>impacto <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la cuen<span class=\"_ _6\"></span>ta de <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>ganancias. Dur<span class=\"_ _6\"></span>ante el <span class=\"_ _f\"></span>ejercicio 2024 <span class=\"_ _f\"></span>se dieron <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>baja <span class=\"_ _f\"></span>dos <span class=\"_ _f\"></span>m<span class=\"_ _2\"></span>arcas <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>fueron <span class=\"_ _f\"></span>discontinuadas <span class=\"_ _f\"></span>(Aquamed <span class=\"_ _f\"></span>y <span class=\"_ _6\"></span>Bactinel) <span class=\"_ _f\"></span>produciendo <span class=\"_ _f\"></span>una p\u00e9rdida en la cue<span class=\"_ _6\"></span>nta de p\u00e9rdidas y gan<span class=\"_ _6\"></span>ancias por impo<span class=\"_ _6\"></span>rte de 1.140 miles d<span class=\"_ _6\"></span>e euros<span class=\"_ _117\"> </span>.<span class=\"_ _117\"> </span>En <span class=\"_ _11\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>ejercicio <span class=\"_ _11\"></span>2025 <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>ha <span class=\"_ _11\"></span>rec<span class=\"_ _2\"></span>onocido <span class=\"_ _2\"></span>un <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>valor <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>existencias <span class=\"_ _11\"></span>por <span class=\"_ _9\"></span>importe <span class=\"_ _11\"></span>de 2.043 <span class=\"_ _9\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>(<span class=\"_ _2\"></span>209 <span class=\"_ _11\"></span>m<span class=\"_ _2\"></span>iles <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>2024) <span class=\"_ _a\"></span>y <span class=\"_ _11\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>ha <span class=\"_ _a\"></span>recon<span class=\"_ _6\"></span>ocido <span class=\"_ _a\"></span>una <span class=\"_ _11\"></span>r<span class=\"_ _2\"></span>eversi\u00f3n <span class=\"_ _9\"></span>por importe <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>241  mi<span class=\"_ _6\"></span>les <span class=\"_ _d\"> </span>de <span class=\"_ _13\"> </span>euros <span class=\"_ _d\"> </span>(<span class=\"_ _2\"></span>679 <span class=\"_ _d\"> </span>miles <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>euros <span class=\"_ _13\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _13\"> </span>ejercicio <span class=\"_ _d\"> </span>2024) <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>figuran registrados en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>ep\u00edgrafes <span class=\"_ _2\"></span><span class=\"ff6\">\u201c</span>Variaci\u00f3n<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>productos terminados <span class=\"_ _2\"></span>y en <span class=\"_ _2\"></span>curso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>fabricaci\u00f3n<span class=\"ff6\">\u201d</span> y <span class=\"_ _c\"> </span><span class=\"ff6\">\u201c</span>Consumos <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>materias <span class=\"_ _b\"> </span>primas <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>consumibles<span class=\"ff6 lsa\">\u201d <span class=\"_ _b\"> </span></span>de <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>cuenta <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>p\u00e9rdidas <span class=\"_ _c\"> </span>y <span class=\"_ _b\"> </span>ganancias consolidada adju<span class=\"_ _6\"></span>nta. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-348": {
   "value": "6. <span class=\"_ _7\"> </span>Otros a<span class=\"_ _6\"></span>ctivos financieros   <span class=\"_ _8\"> </span>El detalle de otro<span class=\"_ _6\"></span>s activos financ<span class=\"_ _6\"></span>ieros al 31 de dic<span class=\"_ _6\"></span>iembre de 2025 y 2024 es co<span class=\"_ _6\"></span>mo sigue: Miles de euros 2025 2024 No corrientes Activos financiero<span class=\"_ _6\"></span>s a coste amortizad<span class=\"_ _6\"></span>o 1.399 - Fianzas 125 178 1.524 178 Corrientes Activos financiero<span class=\"_ _6\"></span>s a coste amortizad<span class=\"_ _6\"></span>o 12.762 7.922 Fianzas 18        - 12.780 7.922 Los <span class=\"_ _b\"> </span>importes <span class=\"_ _b\"> </span>recogidos <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span><span class=\"ff6\">ep\u00edgrafe <span class=\"_ _b\"> </span>corriente <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>\u201c</span>Activos <span class=\"_ _b\"> </span>financieros <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>coste <span class=\"_ _a\"> </span>am<span class=\"_ _2\"></span>ortizad<span class=\"_ _6\"></span>o<span class=\"_ _2\"></span><span class=\"ff6 lsa\">\u201d </span>corresponden, principal<span class=\"_ _6\"></span>mente, <span class=\"_ _2\"></span>a dep\u00f3sitos contratados<span class=\"_ _6\"></span> que <span class=\"_ _2\"></span>generan un ingreso financiero con un tipo <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>inter\u00e9s <span class=\"_ _b\"> </span>nominal <span class=\"_ _a\"></span>fijo <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>hasta <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>4,1<span class=\"ls6\">%.</span> <span class=\"_ _b\"> </span>Dentro <span class=\"_ _a\"></span>del<span class=\"_ _2\"></span> <span class=\"_ _b\"> </span>ep\u00edgra<span class=\"_ _6\"></span>fe <span class=\"_ _b\"> </span>existen <span class=\"_ _b\"> </span>saldos <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>moneda<span class=\"_ _6\"></span> extranjera, <span class=\"_ _b\"> </span>siendo <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>m\u00e1s <span class=\"_ _b\"> </span>relevantes, <span class=\"_ _b\"> </span>los <span class=\"_ _c\"> </span>pesos <span class=\"_ _c\"> </span>chilenos <span class=\"_ _b\"> </span>(5,38 <span class=\"_ _b\"> </span>millones <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>euros), <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>pes<span class=\"_ _2\"></span>os<span class=\"_ _6\"></span> colombianos (6,43 millones de <span class=\"_ _2\"></span>euros) y <span class=\"_ _2\"></span>los d\u00f3lares <span class=\"_ _2\"></span>(0,86 millones de euros). <span class=\"_ _2\"></span>En 2024 <span class=\"_ _2\"></span>los saldos en <span class=\"_ _f\"></span>moneda <span class=\"_ _6\"></span>extranjera <span class=\"_ _10\"></span>m\u00e1s r<span class=\"_ _6\"></span>elevantes <span class=\"_ _f\"></span>fueron <span class=\"_ _6\"></span>los <span class=\"_ _f\"></span>pesos <span class=\"_ _6\"></span>chilenos <span class=\"_ _f\"></span>(3,29 <span class=\"_ _f\"></span>millones <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>euros), <span class=\"_ _f\"></span>los <span class=\"_ _6\"></span>pesos<span class=\"_ _6\"></span> colombianos (3,02 m<span class=\"_ _6\"></span>illones de euros<span class=\"_ _6\"></span>) y los d\u00f3lares (1,43 mil<span class=\"_ _6\"></span>lones de euros). El <span class=\"_ _3\"> </span>Grupo <span class=\"_ _17\"> </span>no <span class=\"_ _3\"> </span>tiene <span class=\"_ _17\"> </span>activos <span class=\"_ _3\"> </span>financiero<span class=\"_ _6\"></span>s <span class=\"_ _3\"> </span>pignorado<span class=\"_ _6\"></span>s <span class=\"_ _3\"> </span>como <span class=\"_ _17\"> </span>garant\u00eda <span class=\"_ _17\"> </span>de <span class=\"_ _3\"> </span>pasivos <span class=\"_ _17\"> </span>o <span class=\"_ _3\"> </span>pasivos contingentes.<span class=\"_ _6\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "<div class=\"c w62 h59 gsd4\"><div class=\"t m0 x4f h36 y4e ff4 fs5 fc0 sc0 ls0 ws0\">No corrientes </div></div><div class=\"c w62 h44 gsd5\"><div class=\"t m0 x4f h19 y4e ff2 fs5 fc0 sc0 ls0 ws0\">Activos financiero<span class=\"_ _6\"></span>s a coste amortizad<span class=\"_ _6\"></span>o </div></div><div class=\"c w64 h44 gsd6\"><div class=\"t m0 x56 h19 y4e ff2 fs5 fc0 sc0 ls0 ws0\">1.399 </div></div><div class=\"c w65 h44 gsd7\"><div class=\"t m0 x9 h19 y4e ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w62 h43 gsd8\"><div class=\"t m0 x4f h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">Fianzas </div></div><div class=\"c w64 h43 gsd9\"><div class=\"t m0 x13 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">125 </div></div><div class=\"c w65 h43 gsda\"><div class=\"t m0 x13 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">178 </div></div><div class=\"c w64 h43 gsdb\"><div class=\"t m0 x56 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">1.524 </div></div><div class=\"c w65 h43 gsdc\"><div class=\"t m0 x13 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">178 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "<div class=\"c w62 h44 gsde\"><div class=\"t m0 x4f h36 y4e ff4 fs5 fc0 sc0 ls0 ws0\">Corrientes </div></div><div class=\"c w62 h43 gsdf\"><div class=\"t m0 x4f h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">Activos financiero<span class=\"_ _6\"></span>s a coste amortizad<span class=\"_ _6\"></span>o </div></div><div class=\"c w64 h43 gse0\"><div class=\"t m0 x1d h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">12.762 </div></div><div class=\"c w65 h43 gse1\"><div class=\"t m0 x56 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">7.922 </div></div><div class=\"c w62 h44 gse2\"><div class=\"t m0 x4f h19 y4e ff2 fs5 fc0 sc0 ls0 ws0\">Fianzas </div></div><div class=\"c w64 h44 gse3\"><div class=\"t m0 x50 h19 y4e ff2 fs5 fc0 sc0 ls0 ws0\">18 </div></div><div class=\"c w65 h44 gse4\"><div class=\"t m0 x10 h19 y4e ff2 fs5 fc0 sc0 ls0 ws0\">       - </div></div><div class=\"c w64 h43 gse5\"><div class=\"t m0 x1d h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">12.780 </div></div><div class=\"c w65 h43 gse6\"><div class=\"t m0 x56 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">7.922 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-339": {
   "value": "7. <span class=\"_ _7\"> </span>Existenc<span class=\"_ _6\"></span>ias  <span class=\"_ _8\"> </span>El detalle de este <span class=\"_ _6\"></span>ep\u00edgrafe del balance d<span class=\"_ _6\"></span>e situaci\u00f3n cons<span class=\"_ _6\"></span>olidado es el s<span class=\"_ _6\"></span>iguiente: Miles de euros 2025 2024 Mercader\u00edas 34.134 23.914 Materias primas y o<span class=\"_ _6\"></span>tros aprovisiona<span class=\"_ _6\"></span>mientos 69.452 53.835 Productos en curso 16.869 11.635 Productos termina<span class=\"_ _6\"></span>dos 62.157 52.252 Anticipos a prove<span class=\"_ _6\"></span>edores 2.401 887 185.013 142.523 En <span class=\"_ _11\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>ejercicio <span class=\"_ _11\"></span>2025 <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>ha <span class=\"_ _11\"></span>rec<span class=\"_ _2\"></span>onocido <span class=\"_ _2\"></span>un <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>valor <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>existencias <span class=\"_ _11\"></span>por <span class=\"_ _9\"></span>importe <span class=\"_ _11\"></span>de 2.043 <span class=\"_ _9\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>(<span class=\"_ _2\"></span>209 <span class=\"_ _11\"></span>m<span class=\"_ _2\"></span>iles <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>2024) <span class=\"_ _a\"></span>y <span class=\"_ _11\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>ha <span class=\"_ _a\"></span>recon<span class=\"_ _6\"></span>ocido <span class=\"_ _a\"></span>una <span class=\"_ _11\"></span>r<span class=\"_ _2\"></span>eversi\u00f3n <span class=\"_ _9\"></span>por importe <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>241  mi<span class=\"_ _6\"></span>les <span class=\"_ _d\"> </span>de <span class=\"_ _13\"> </span>euros <span class=\"_ _d\"> </span>(<span class=\"_ _2\"></span>679 <span class=\"_ _d\"> </span>miles <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>euros <span class=\"_ _13\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _13\"> </span>ejercicio <span class=\"_ _d\"> </span>2024) <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>figuran registrados en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>ep\u00edgrafes <span class=\"_ _2\"></span><span class=\"ff6\">\u201c</span>Variaci\u00f3n<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>productos terminados <span class=\"_ _2\"></span>y en <span class=\"_ _2\"></span>curso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>fabricaci\u00f3n<span class=\"ff6\">\u201d</span> y <span class=\"_ _c\"> </span><span class=\"ff6\">\u201c</span>Consumos <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>materias <span class=\"_ _b\"> </span>primas <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>consumibles<span class=\"ff6 lsa\">\u201d <span class=\"_ _b\"> </span></span>de <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>cuenta <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>p\u00e9rdidas <span class=\"_ _c\"> </span>y <span class=\"_ _b\"> </span>ganancias consolidada adju<span class=\"_ _6\"></span>nta. Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>diciembre<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>2025 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>202<span class=\"_ _2\"></span>4, <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>existen <span class=\"_ _2\"></span>existencia<span class=\"_ _6\"></span>s <span class=\"_ _2\"></span>cuyo <span class=\"_ _2\"></span>plazo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ecupe<span class=\"_ _6\"></span>raci\u00f3n <span class=\"_ _2\"></span>sea superior a 12 meses<span class=\"_ _6\"></span> desde la fecha d<span class=\"_ _6\"></span>el balance de situa<span class=\"_ _6\"></span>ci\u00f3n consolidado. Las sociedades del <span class=\"_ _2\"></span>Grupo tienen contratadas p\u00f3lizas de seguro para <span class=\"_ _2\"></span>cubrir los riesgos a <span class=\"_ _2\"></span>que est\u00e1n sujetas las<span class=\"_ _6\"></span> existencias. La cob<span class=\"_ _6\"></span>ertura de estas p\u00f3lizas s<span class=\"_ _6\"></span>e considera su<span class=\"_ _6\"></span>ficiente. A  31 <span class=\"_ _d\"> </span>de  diciembre  de  20<span class=\"_ _6\"></span>25  y  2024 <span class=\"_ _d\"> </span>no  existen  exi<span class=\"_ _6\"></span>stencias  pignor<span class=\"_ _6\"></span>adas  en <span class=\"_ _13\"> </span>garant\u00eda  d<span class=\"_ _6\"></span>e cumplimiento de <span class=\"_ _6\"></span>deudas. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-349": {
   "value": "8. <span class=\"_ _7\"> </span>Deudores <span class=\"_ _6\"></span>comerciales y ot<span class=\"_ _6\"></span>ras cuentas a cobrar   <span class=\"_ _8\"> </span>El detalle de este <span class=\"_ _6\"></span>ep\u00edgrafe del balance d<span class=\"_ _6\"></span>e situaci\u00f3n cons<span class=\"_ _6\"></span>olidado es el s<span class=\"_ _6\"></span>iguiente: Miles de euros 2025 2024 Clientes por ven<span class=\"_ _6\"></span>tas y prestaci\u00f3n d<span class=\"_ _6\"></span>e servicios 152.488 111.040 Anticipos a emp<span class=\"_ _6\"></span>leados 697 593 Otros cr\u00e9ditos no co<span class=\"_ _6\"></span>merciales - <span class=\"_ _19\"> </span>Adminis<span class=\"_ _6\"></span>traci\u00f3n p\u00fablica de<span class=\"_ _6\"></span>udora 18.227 9.757 Correcciones val<span class=\"_ _6\"></span>orativas por de<span class=\"_ _6\"></span>terioro (4.115) (2.329) Total 167.297 119.061 El movimiento de <span class=\"_ _6\"></span>las correcciones v<span class=\"_ _6\"></span>alorativas por de<span class=\"_ _6\"></span>terioro de valor es co<span class=\"_ _6\"></span>mo sigue: Miles de euros 2025 2024 Saldo al 1 de enero 2.329 1.067 Dotaciones por de<span class=\"_ _6\"></span>terioro de valor (n<span class=\"_ _6\"></span>ota 18) 1.808 1.501 Reversiones de de<span class=\"_ _6\"></span>terioro de valor (n<span class=\"_ _6\"></span>ota 18) (22) (239) Saldo al 31 de dic<span class=\"_ _6\"></span>iembre 4.115 2.329 Existen <span class=\"_ _9\"></span>saldos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>clientes <span class=\"_ _9\"></span>cuya <span class=\"_ _9\"></span>moneda <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>deno<span class=\"_ _6\"></span>minaci\u00f3n <span class=\"_ _9\"></span>es <span class=\"_ _9\"></span>diferente <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>euro<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>siendo <span class=\"_ _9\"></span>los m\u00e1s relevantes los <span class=\"_ _6\"></span>mostrados en <span class=\"_ _6\"></span>la siguiente tabla<span class=\"_ _6\"></span>: Millones de euros<span class=\"_ _6\"></span> Pesos colombianos Quetzales Pesos chilenos Pesos mexicanos D\u00f3lares americanos Soles peruanos D\u00edrhams EAU 2025 6,97 3,59 6,64 9,32 1,93 1,91 3,84 2024 8,51 3,04 7,37 9,63 2,54 1,25 2,35 Se conside<span class=\"_ _6\"></span>ra que l<span class=\"_ _6\"></span>as cuenta<span class=\"_ _6\"></span>s a cob<span class=\"_ _6\"></span>rar a c<span class=\"_ _6\"></span>lientes por ven<span class=\"_ _6\"></span>tas y p<span class=\"_ _6\"></span>restaci\u00f3n <span class=\"_ _6\"></span>de servicio<span class=\"_ _6\"></span>s vencidas con<span class=\"_ _6\"></span> antig\u00fcedad <span class=\"_ _2\"></span>inferio<span class=\"_ _6\"></span>r <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>a\u00f1o <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>sufrido ning\u00fan <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valor. El <span class=\"_ _2\"></span>an\u00e1lisis <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>antig\u00fceda<span class=\"_ _6\"></span>d de los saldos es el <span class=\"_ _6\"></span>siguiente: Miles de euros 2025 2024 Saldos no vencidos<span class=\"_ _6\"></span> 130.500 94.482 Hasta 6 meses 14.796 11.967 M\u00e1s de 6 meses  3.077 2.262 148.373 108.711 El detalle de Ad<span class=\"_ _6\"></span>ministraci\u00f3n p\u00fablica <span class=\"_ _6\"></span>deudora es como sigue<span class=\"_ _6\"></span>: Miles de euros 2025 2024 Impuesto sobre el Va<span class=\"_ _6\"></span>lor A\u00f1adido y s<span class=\"_ _6\"></span>imilares 11.790 9.334 Impuesto sobre soc<span class=\"_ _6\"></span>iedades y similares 5.412 - Otros conceptos  1.025 423 18.227 9.757 El valor en <span class=\"_ _f\"></span>li<span class=\"_ _2\"></span>bros <span class=\"_ _6\"></span>de los s<span class=\"_ _6\"></span>aldos de deu<span class=\"_ _6\"></span>dores co<span class=\"_ _6\"></span>merciales <span class=\"_ _6\"></span>y otras cue<span class=\"_ _6\"></span>ntas a cob<span class=\"_ _6\"></span>rar no <span class=\"_ _6\"></span>presenta diferencias sign<span class=\"_ _6\"></span>ificativas respec<span class=\"_ _6\"></span>to al valor razonab<span class=\"_ _6\"></span>le de los mismos",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "<div class=\"c wf h11 gse8\"><div class=\"t m0 x63 h19 y1a9 ff2 fs5 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x63 h19 y503 ff2 fs5 fc0 sc0 ls0 ws0\">El movimiento de <span class=\"_ _6\"></span>las correcciones v<span class=\"_ _6\"></span>alorativas por de<span class=\"_ _6\"></span>terioro de valor es co<span class=\"_ _6\"></span>mo sigue: </div><div class=\"t m0 x30 h19 y504 ff2 fs5 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w6d h58 gse9\"><div class=\"t m0 xc h19 y28c ff2 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c w6e h58 gsea\"><div class=\"t m0 x4b h19 y28c ff2 fs5 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c w6f h58 gseb\"><div class=\"t m0 x4b h19 y28c ff2 fs5 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c w6c h44 gsec\"><div class=\"t m0 x2f h19 y4e ff2 fs5 fc0 sc0 ls0 ws0\">Saldo al 1 de enero </div></div><div class=\"c w6e h44 gsed\"><div class=\"t m0 x40 h19 y4e ff2 fs5 fc0 sc0 ls0 ws0\">2.329 </div></div><div class=\"c w6f h44 gsee\"><div class=\"t m0 x40 h19 y4e ff2 fs5 fc0 sc0 ls0 ws0\">1.067 </div></div><div class=\"c w6c h43 gsef\"><div class=\"t m0 x2f h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">Dotaciones por de<span class=\"_ _6\"></span>terioro de valor (n<span class=\"_ _6\"></span>ota 18) </div></div><div class=\"c w6e h43 gsf0\"><div class=\"t m0 x40 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">1.808 </div></div><div class=\"c w6f h43 gsf1\"><div class=\"t m0 x40 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">1.501 </div></div><div class=\"c w6c h44 gsf2\"><div class=\"t m0 x2f h19 y4e ff2 fs5 fc0 sc0 ls0 ws0\">Reversiones de de<span class=\"_ _6\"></span>terioro de valor (n<span class=\"_ _6\"></span>ota 18) </div></div><div class=\"c w6e h44 gsf3\"><div class=\"t m0 x10 h19 y4e ff2 fs5 fc0 sc0 ls0 ws0\">(22) </div></div><div class=\"c w6f h44 gsf4\"><div class=\"t m0 x55 h19 y4e ff2 fs5 fc0 sc0 ls0 ws0\">(239) </div></div><div class=\"c w6c h43 gsf5\"><div class=\"t m0 x2f h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 de dic<span class=\"_ _6\"></span>iembre </div></div><div class=\"c w6e h43 gsf6\"><div class=\"t m0 x40 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">4.115 </div></div><div class=\"c w6f h43 gsf7\"><div class=\"t m0 x40 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">2.329 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "108.711 El detalle de Ad<span class=\"_ _6\"></span>ministraci\u00f3n p\u00fablica <span class=\"_ _6\"></span>deudora es como sigue<span class=\"_ _6\"></span>: Miles de euros 2025 2024 Impuesto sobre el Va<span class=\"_ _6\"></span>lor A\u00f1adido y s<span class=\"_ _6\"></span>imilares 11.790 9.334 Impuesto sobre soc<span class=\"_ _6\"></span>iedades y similares 5.412 - Otros conceptos  1.025 423 18.227 9.757 El valor en <span class=\"_ _f\"></span>li<span class=\"_ _2\"></span>bros <span class=\"_ _6\"></span>de los s<span class=\"_ _6\"></span>aldos de deu<span class=\"_ _6\"></span>dores co<span class=\"_ _6\"></span>merciales <span class=\"_ _6\"></span>y otras cue<span class=\"_ _6\"></span>ntas a cob<span class=\"_ _6\"></span>rar no <span class=\"_ _6\"></span>presenta diferencias sign<span class=\"_ _6\"></span>ificativas respec<span class=\"_ _6\"></span>to al valor razonab<span class=\"_ _6\"></span>le de los mismos <span class=\"_ _2a\"> </span>Organismos de la <span class=\"_ _6\"></span>Seguridad Soci<span class=\"_ _6\"></span>al acreedores 4.388 1.913  <span class=\"_ _2a\"> </span>Administraciones P<span class=\"_ _6\"></span>\u00fablicas acre<span class=\"_ _6\"></span>edoras 9.857 5.057 121.384 71.322 Administraciones<span class=\"_ _6\"></span> <span class=\"_ _3\"> </span>P\u00fablicas <span class=\"_ _3\"> </span>acreedora<span class=\"_ _6\"></span>s <span class=\"_ _3\"> </span>corresponde, <span class=\"_ _3\"> </span>principa<span class=\"_ _6\"></span>lmente, <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>retencione<span class=\"_ _6\"></span>s realizadas por el I<span class=\"_ _6\"></span>mpuesto sobre <span class=\"_ _6\"></span>la Renta de las Pe<span class=\"_ _6\"></span>rsonas F\u00edsicas<span class=\"_ _117\"> </span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "9. <span class=\"_ _7\"> </span>Efectivo <span class=\"_ _6\"></span>y otros medios <span class=\"_ _6\"></span>l\u00edquidos equivalentes El <span class=\"_ _18\"> </span>total <span class=\"_ _e\"> </span>del <span class=\"_ _18\"> </span>importe <span class=\"_ _18\"> </span>registrado <span class=\"_ _18\"> </span>en<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>este <span class=\"_ _18\"> </span>ep\u00edgrafe <span class=\"_ _18\"> </span>corresponde <span class=\"_ _e\"> </span>a <span class=\"_ _1c\"> </span>t<span class=\"_ _2\"></span>esorer\u00eda. <span class=\"_ _18\"> </span>No <span class=\"_ _e\"> </span>existen<span class=\"_ _6\"></span> restricciones <span class=\"_ _6\"></span>para <span class=\"_ _f\"></span>la disponibil<span class=\"_ _6\"></span>idad de <span class=\"_ _f\"></span>dicha te<span class=\"_ _6\"></span>sorer\u00eda. E<span class=\"_ _6\"></span>xisten <span class=\"_ _6\"></span>saldos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>tesorer\u00eda <span class=\"_ _6\"></span>en <span class=\"_ _f\"></span>moneda extranjera, siendo <span class=\"_ _6\"></span>los m\u00e1s relevantes los mos<span class=\"_ _6\"></span>trados en la sigu<span class=\"_ _6\"></span>iente tabla:  Millones de euros<span class=\"_ _6\"></span> Pesos colombianos Quetzales Pesos chilenos Pesos mexicanos D\u00f3lares americanos 2025 1,65 1,23 0,11 0,64 5,80 2024 0,54 1,55 0,24 1,08 7,66 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "9. <span class=\"_ _7\"> </span>Efectivo <span class=\"_ _6\"></span>y otros medios <span class=\"_ _6\"></span>l\u00edquidos equivalentes El <span class=\"_ _18\"> </span>total <span class=\"_ _e\"> </span>del <span class=\"_ _18\"> </span>importe <span class=\"_ _18\"> </span>registrado <span class=\"_ _18\"> </span>en<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>este <span class=\"_ _18\"> </span>ep\u00edgrafe <span class=\"_ _18\"> </span>corresponde <span class=\"_ _e\"> </span>a <span class=\"_ _1c\"> </span>t<span class=\"_ _2\"></span>esorer\u00eda. <span class=\"_ _18\"> </span>No <span class=\"_ _e\"> </span>existen<span class=\"_ _6\"></span> restricciones <span class=\"_ _6\"></span>para <span class=\"_ _f\"></span>la disponibil<span class=\"_ _6\"></span>idad de <span class=\"_ _f\"></span>dicha te<span class=\"_ _6\"></span>sorer\u00eda. E<span class=\"_ _6\"></span>xisten <span class=\"_ _6\"></span>saldos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>tesorer\u00eda <span class=\"_ _6\"></span>en <span class=\"_ _f\"></span>moneda extranjera, siendo <span class=\"_ _6\"></span>los m\u00e1s relevantes los mos<span class=\"_ _6\"></span>trados en la sigu<span class=\"_ _6\"></span>iente tabla:  Millones de euros<span class=\"_ _6\"></span> Pesos colombianos Quetzales Pesos chilenos Pesos mexicanos D\u00f3lares americanos 2025 1,65 1,23 0,11 0,64 5,80 2024 0,54 1,55 0,24 1,08 7,66 <div class=\"c w66 h43 gsf9\"><div class=\"t m0 x51 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\"> <span class=\"_ _29\"> </span>Efectivo y otros<span class=\"_ _6\"></span> medios equivalen<span class=\"_ _6\"></span>tes<span class=\"_ _2\"></span> (nota 9<span class=\"_ _6\"></span>) </div></div><div class=\"c w64 h43 gsfa\"><div class=\"t m0 x55 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">117.312 </div></div><div class=\"c w65 h43 gsfb\"><div class=\"t m0 x10 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">64.222 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-350": {
   "value": "10. <span class=\"_ _3\"> </span>Impuestos sobre las gana<span class=\"_ _6\"></span>ncias  <span class=\"_ _8\"> </span>El <span class=\"_ _f\"></span>detalle <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>activos <span class=\"_ _f\"></span>y pa<span class=\"_ _6\"></span>sivos <span class=\"_ _f\"></span>por <span class=\"_ _6\"></span>impuestos <span class=\"_ _f\"></span>diferidos <span class=\"_ _f\"></span>por <span class=\"_ _6\"></span>tipos <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>activos <span class=\"_ _f\"></span>y <span class=\"_ _6\"></span>pasivos <span class=\"_ _f\"></span>es <span class=\"_ _f\"></span>como sigue: Miles de euros Activos Pasivos Netos 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Activos intangibles - - (20.825) (13.701) (20.825) (13.701) Inversiones inmobiliarias - - (209) (301) (209) (301) Cr\u00e9ditos por p\u00e9rdidas a compensar 73<span class=\"ls0\"> </span>93<span class=\"ls0\"> </span>- - 73<span class=\"ls0\"> </span>93<span class=\"ls0\"> </span>Activos y pasivos por arrendamiento 2.295 1.585 (2.344) (1.555) (49) 30<span class=\"ls0\"> </span>Otros conceptos 3.044 2.786 (627) (16) 2.417 2.770 Derechos por deducciones y bonificaciones 39.580 28.062 - - 39.580 28.062  <span class=\"_ _0\"> </span>Total 44.992 32.526 (2<span class=\"ls0\">4.005) </span>(15.573) 20.987 16.953 El detall<span class=\"_ _6\"></span>e de <span class=\"_ _6\"></span>la var<span class=\"_ _6\"></span>iaci\u00f3n de<span class=\"_ _6\"></span> los <span class=\"_ _6\"></span>impuestos <span class=\"_ _6\"></span>diferidos po<span class=\"_ _6\"></span>r ti<span class=\"_ _6\"></span>pos de <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>y pa<span class=\"_ _6\"></span>sivos e<span class=\"_ _6\"></span>s como<span class=\"_ _6\"></span> sigue: Miles de euros  31.12.23 Reconocido en resultados  31.12.24 Combinaciones de negocios (nota <span class=\"ls1\">24</span>) Reconocido en resultados  31.12.25 Activos intangibles (14.945) 1.244 (13.701) (9.192) 2.068 (20.825) Inversiones inmobiliarias (315) 14<span class=\"ls0\"> </span>(301) - 92<span class=\"ls0\"> </span>(209) Cr\u00e9ditos por p\u00e9rdidas a compensar 88<span class=\"ls0\"> </span>5 93<span class=\"ls0\"> </span>- (20) 73<span class=\"ls0\"> </span>Activos y pasivos por arrendamiento 33<span class=\"ls0\"> </span>(3) 30<span class=\"ls0\"> </span>- (79) (49) Otros conceptos 1.837 933<span class=\"ls0\"> </span>2.770 - (<span class=\"ls1\">35</span>3) 2.417 Derechos por deducciones y bonificaciones 15.419 12.643 28.062 8.<span class=\"ls0\">903 </span>2.615 39.580  <span class=\"_ _0\"> </span> <span class=\"_ _0\"> </span>Total 2.117 14.836 16.953 (289) 4.323 20.987  <span class=\"_ _8\"> </span>El <span class=\"_ _2\"></span>Grupo cuenta con deducciones fiscales y bases <span class=\"_ _2\"></span>imponib<span class=\"_ _6\"></span>les negativas <span class=\"_ _2\"></span>sin reconocer en su balance al <span class=\"_ _6\"></span>cierre de <span class=\"_ _6\"></span>31 de d<span class=\"_ _6\"></span>iciembre de <span class=\"_ _6\"></span>2025 por impor<span class=\"_ _6\"></span>te de, aprox<span class=\"_ _6\"></span>imadamente, 8.300 <span class=\"_ _6\"></span>miles de euros <span class=\"_ _2\"></span>(9.200 miles de <span class=\"_ _2\"></span>euros al cierre <span class=\"_ _2\"></span>de 31 <span class=\"_ _2\"></span>de diciembre de <span class=\"_ _2\"></span>2024) correspondi<span class=\"_ _6\"></span>entes <span class=\"_ _2\"></span>a las p\u00e9rdidas incurrid<span class=\"_ _6\"></span>as por la filial Fa<span class=\"_ _6\"></span>es Farma M\u00e9xico, S.A<span class=\"_ _6\"></span>. de C.V. Los <span class=\"_ _25\"> </span>Administrado<span class=\"_ _6\"></span>res <span class=\"_ _25\"> </span>del <span class=\"_ _1f\"> </span>Grupo <span class=\"_ _25\"> </span>consideran <span class=\"_ _25\"> </span>que <span class=\"_ _1f\"> </span>los <span class=\"_ _25\"> </span>derechos <span class=\"_ _25\"> </span>por <span class=\"_ _1f\"> </span>deducciones <span class=\"_ _25\"> </span>y bonificaciones <span class=\"_ _d\"> </span>correspondientes, <span class=\"_ _13\"> </span>principalmen<span class=\"_ _6\"></span>te,  a  g<span class=\"_ _6\"></span>astos  de <span class=\"_ _d\"> </span>i<span class=\"_ _2\"></span>nvestigaci\u00f3n <span class=\"_ _d\"> </span>y  desarrollo<span class=\"_ _6\"></span> activados <span class=\"_ _2\"></span>est\u00e1n <span class=\"_ _2\"></span>sufici<span class=\"_ _6\"></span>entemente <span class=\"_ _2\"></span>soportados en <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>expectativas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>beneficios futuros y que <span class=\"_ _2\"></span>su utilizaci\u00f3n est\u00e1 <span class=\"_ _2\"></span>razonab<span class=\"_ _6\"></span>lemente garantizada en un <span class=\"_ _2\"></span>horizonte temporal inferior a <span class=\"_ _2\"></span>10 a\u00f1os.  Los <span class=\"_ _d\"> </span>pasivos  por <span class=\"_ _d\"> </span>impuestos  diferidos <span class=\"_ _d\"> </span>se  corresponden<span class=\"_ _6\"></span>,  funda<span class=\"_ _6\"></span>mentalmente, <span class=\"_ _13\"> </span>con  la<span class=\"_ _6\"></span> diferencia del va<span class=\"_ _6\"></span>lor contable y f<span class=\"_ _6\"></span>iscal de ciertos ac<span class=\"_ _6\"></span>tivos intangibles.<span class=\"_ _117\"> </span>mpuestos difer<span class=\"_ _6\"></span>idos  <span class=\"_ _26\"> </span>Origen y reversi\u00f3n de diferenci<span class=\"_ _6\"></span>as temporarias (2.404) (2.241)  <span class=\"_ _26\"> </span>Deducciones fiscales y bas<span class=\"_ _6\"></span>es imponibles rec<span class=\"_ _6\"></span>onocidas   <span class=\"_ _26\"> </span> <span class=\"_ _20\"> </span>en el<span class=\"_ _2\"></span> ej<span class=\"_ _6\"></span>ercicio (10.480) (26.081)  <span class=\"_ _26\"> </span>Deducciones fiscales y bas<span class=\"_ _6\"></span>es imponibles nega<span class=\"_ _6\"></span>tivas  <span class=\"_ _26\"> </span> <span class=\"_ _20\"> </span>aplicadas en el ejercicio 8.215 13.438  <span class=\"_ _26\"> </span>Regularizaciones de ejercic<span class=\"_ _6\"></span>ios anteriores (574) 48 (5.243) (14.836) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "10. <span class=\"_ _3\"> </span>Impuestos sobre las gana<span class=\"_ _6\"></span>ncias  <span class=\"_ _8\"> </span>El <span class=\"_ _f\"></span>detalle <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>activos <span class=\"_ _f\"></span>y pa<span class=\"_ _6\"></span>sivos <span class=\"_ _f\"></span>por <span class=\"_ _6\"></span>impuestos <span class=\"_ _f\"></span>diferidos <span class=\"_ _f\"></span>por <span class=\"_ _6\"></span>tipos <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>activos <span class=\"_ _f\"></span>y <span class=\"_ _6\"></span>pasivos <span class=\"_ _f\"></span>es <span class=\"_ _f\"></span>como sigue: Miles de euros Activos Pasivos Netos 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Activos intangibles - - (20.825) (13.701) (20.825) (13.701) Inversiones inmobiliarias - - (209) (301) (209) (301) Cr\u00e9ditos por p\u00e9rdidas a compensar 73<span class=\"ls0\"> </span>93<span class=\"ls0\"> </span>- - 73<span class=\"ls0\"> </span>93<span class=\"ls0\"> </span>Activos y pasivos por arrendamiento 2.295 1.585 (2.344) (1.555) (49) 30<span class=\"ls0\"> </span>Otros conceptos 3.044 2.786 (627) (16) 2.417 2.770 Derechos por deducciones y bonificaciones 39.580 28.062 - - 39.580 28.062  <span class=\"_ _0\"> </span>Total 44.992 32.526 (2<span class=\"ls0\">4.005) </span>(15.573) 20.987 16.953 El detall<span class=\"_ _6\"></span>e de <span class=\"_ _6\"></span>la var<span class=\"_ _6\"></span>iaci\u00f3n de<span class=\"_ _6\"></span> los <span class=\"_ _6\"></span>impuestos <span class=\"_ _6\"></span>diferidos po<span class=\"_ _6\"></span>r ti<span class=\"_ _6\"></span>pos de <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>y pa<span class=\"_ _6\"></span>sivos e<span class=\"_ _6\"></span>s como<span class=\"_ _6\"></span> sigue: Miles de euros  31.12.23 Reconocido en resultados  31.12.24 Combinaciones de negocios (nota <span class=\"ls1\">24</span>) Reconocido en resultados  31.12.25 Activos intangibles (14.945) 1.244 (13.701) (9.192) 2.068 (20.825) Inversiones inmobiliarias (315) 14<span class=\"ls0\"> </span>(301) - 92<span class=\"ls0\"> </span>(209) Cr\u00e9ditos por p\u00e9rdidas a compensar 88<span class=\"ls0\"> </span>5 93<span class=\"ls0\"> </span>- (20) 73<span class=\"ls0\"> </span>Activos y pasivos por arrendamiento 33<span class=\"ls0\"> </span>(3) 30<span class=\"ls0\"> </span>- (79) (49) Otros conceptos 1.837 933<span class=\"ls0\"> </span>2.770 - (<span class=\"ls1\">35</span>3) 2.417 Derechos por deducciones y bonificaciones 15.419 12.643 28.062 8.<span class=\"ls0\">903 </span>2.615 39.580  <span class=\"_ _0\"> </span> <span class=\"_ _0\"> </span>Total 2.117 14.836 16.953 (289) 4.323 20.987  <span class=\"_ _8\"> </span>El <span class=\"_ _2\"></span>Grupo cuenta con deducciones fiscales y bases <span class=\"_ _2\"></span>imponib<span class=\"_ _6\"></span>les negativas <span class=\"_ _2\"></span>sin reconocer en su balance al <span class=\"_ _6\"></span>cierre de <span class=\"_ _6\"></span>31 de d<span class=\"_ _6\"></span>iciembre de <span class=\"_ _6\"></span>2025 por impor<span class=\"_ _6\"></span>te de, aprox<span class=\"_ _6\"></span>imadamente, 8.300 <span class=\"_ _6\"></span>miles de euros <span class=\"_ _2\"></span>(9.200 miles de <span class=\"_ _2\"></span>euros al cierre <span class=\"_ _2\"></span>de 31 <span class=\"_ _2\"></span>de diciembre de <span class=\"_ _2\"></span>2024) correspondi<span class=\"_ _6\"></span>entes <span class=\"_ _2\"></span>a las p\u00e9rdidas incurrid<span class=\"_ _6\"></span>as por la filial Fa<span class=\"_ _6\"></span>es Farma M\u00e9xico, S.A<span class=\"_ _6\"></span>. de C.V. Los <span class=\"_ _25\"> </span>Administrado<span class=\"_ _6\"></span>res <span class=\"_ _25\"> </span>del <span class=\"_ _1f\"> </span>Grupo <span class=\"_ _25\"> </span>consideran <span class=\"_ _25\"> </span>que <span class=\"_ _1f\"> </span>los <span class=\"_ _25\"> </span>derechos <span class=\"_ _25\"> </span>por <span class=\"_ _1f\"> </span>deducciones <span class=\"_ _25\"> </span>y bonificaciones <span class=\"_ _d\"> </span>correspondientes, <span class=\"_ _13\"> </span>principalmen<span class=\"_ _6\"></span>te,  a  g<span class=\"_ _6\"></span>astos  de <span class=\"_ _d\"> </span>i<span class=\"_ _2\"></span>nvestigaci\u00f3n <span class=\"_ _d\"> </span>y  desarrollo<span class=\"_ _6\"></span> activados <span class=\"_ _2\"></span>est\u00e1n <span class=\"_ _2\"></span>sufici<span class=\"_ _6\"></span>entemente <span class=\"_ _2\"></span>soportados en <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>expectativas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>beneficios futuros y que <span class=\"_ _2\"></span>su utilizaci\u00f3n est\u00e1 <span class=\"_ _2\"></span>razonab<span class=\"_ _6\"></span>lemente garantizada en un <span class=\"_ _2\"></span>horizonte temporal inferior a <span class=\"_ _2\"></span>10 a\u00f1os.  Los <span class=\"_ _d\"> </span>pasivos  por <span class=\"_ _d\"> </span>impuestos  diferidos <span class=\"_ _d\"> </span>se  corresponden<span class=\"_ _6\"></span>,  funda<span class=\"_ _6\"></span>mentalmente, <span class=\"_ _13\"> </span>con  la<span class=\"_ _6\"></span> diferencia del va<span class=\"_ _6\"></span>lor contable y f<span class=\"_ _6\"></span>iscal de ciertos ac<span class=\"_ _6\"></span>tivos intangibles.<span class=\"_ _117\"> </span>La legislaci\u00f3n <span class=\"_ _6\"></span>aplicable <span class=\"_ _6\"></span>para la liquid<span class=\"_ _6\"></span>aci\u00f3n del <span class=\"_ _6\"></span>Impuesto sobre <span class=\"_ _6\"></span>Sociedades d<span class=\"_ _6\"></span>e los ejercicios 20<span class=\"_ _6\"></span>25 y <span class=\"_ _b\"> </span>2024 <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>Sociedad <span class=\"_ _b\"> </span>do<span class=\"_ _6\"></span>minante <span class=\"_ _b\"> </span>es <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>correspondiente <span class=\"_ _a\"></span>a <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>Norma <span class=\"_ _b\"> </span>Foral <span class=\"_ _b\"> </span><span class=\"ls9\">11<span class=\"_ _2\"></span></span>/2013, <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>5 <span class=\"_ _a\"></span>de diciembre del Ter<span class=\"_ _6\"></span>ritorio Foral <span class=\"_ _6\"></span>de Bizkaia. Las  d<span class=\"_ _6\"></span>istintas <span class=\"_ _d\"> </span>sociedades <span class=\"_ _d\"> </span>del  Grupo, <span class=\"_ _d\"> </span>excepto <span class=\"_ _d\"> </span>Faes  F<span class=\"_ _6\"></span>arma, <span class=\"_ _13\"> </span>S.A.  e <span class=\"_ _d\"> </span>Ingaso <span class=\"_ _d\"> </span>Farm, <span class=\"_ _d\"> </span>S.L.<span class=\"_ _2\"></span><span class=\"ls10\">U.</span>, <span class=\"_ _13\"> </span>que consolidan <span class=\"_ _d\"> </span>fiscalmen<span class=\"_ _6\"></span>te, <span class=\"_ _d\"> </span>presentan <span class=\"_ _d\"> </span>individual<span class=\"_ _6\"></span>mente <span class=\"_ _d\"> </span>declaraci\u00f3n <span class=\"_ _c\"> </span>a <span class=\"_ _13\"> </span>efectos <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Impuesto <span class=\"_ _d\"> </span>sobre Sociedades. <span class=\"_ _b\"> </span>Los <span class=\"_ _b\"> </span>beneficios <span class=\"_ _b\"> </span>determinados <span class=\"_ _b\"> </span>conforme <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>la <span class=\"_ _c\"> </span>legislaci\u00f3n <span class=\"_ _b\"> </span>fiscal <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>cada <span class=\"_ _c\"> </span>pa\u00eds <span class=\"_ _b\"> </span>est\u00e1n sujetos <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>distintos <span class=\"_ _a\"></span>grav\u00e1m<span class=\"_ _6\"></span>enes, <span class=\"_ _a\"></span>tal <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>muestra <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>continuaci\u00f3n <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>territorios <span class=\"_ _a\"></span>m\u00e1s relevantes Tipos Impositivos Comunidad Aut\u00f3no<span class=\"_ _6\"></span>ma del Pa\u00eds Vasco 24% Resto de Espa\u00f1a 25% Italia 24% Portugal 21% Colombia 35% Chile 27% Guatemala<span class=\"ff4\"> </span>25% M\u00e9xico 30% El detalle del gas<span class=\"_ _6\"></span>to / (ingreso) po<span class=\"_ _6\"></span>r impuesto sobre la<span class=\"_ _6\"></span>s ganancias es <span class=\"_ _6\"></span>como sigue: Miles de euros 2025 2024 Impuesto corrien<span class=\"_ _6\"></span>te  <span class=\"_ _26\"> </span>Del ejercicio 10.030 10.493  <span class=\"_ _26\"> </span>Retenciones de dividendos 963 805 I<span class=\"_ _117\"> </span>mpuestos difer<span class=\"_ _6\"></span>idos  <span class=\"_ _26\"> </span>Origen y reversi\u00f3n de diferenci<span class=\"_ _6\"></span>as temporarias (2.404) (2.241)  <span class=\"_ _26\"> </span>Deducciones fiscales y bas<span class=\"_ _6\"></span>es imponibles rec<span class=\"_ _6\"></span>onocidas   <span class=\"_ _26\"> </span> <span class=\"_ _20\"> </span>en el<span class=\"_ _2\"></span> ej<span class=\"_ _6\"></span>ercicio (10.480) (26.081)  <span class=\"_ _26\"> </span>Deducciones fiscales y bas<span class=\"_ _6\"></span>es imponibles nega<span class=\"_ _6\"></span>tivas  <span class=\"_ _26\"> </span> <span class=\"_ _20\"> </span>aplicadas en el ejercicio 8.215 13.438  <span class=\"_ _26\"> </span>Regularizaciones de ejercic<span class=\"_ _6\"></span>ios anteriores (574) 48 (5.243) (14.836)  <span class=\"_ _26\"> </span> <span class=\"_ _20\"> </span>Total 5.750 (3.538) La <span class=\"_ _6\"></span>relaci\u00f3n <span class=\"_ _f\"></span>existente e<span class=\"_ _6\"></span>ntre <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>gasto por <span class=\"_ _f\"></span>impuesto <span class=\"_ _f\"></span>y el <span class=\"_ _f\"></span>beneficio a<span class=\"_ _6\"></span>ntes <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>impuestos <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>sigue: Miles de euros 2025 2024 Beneficio del e<span class=\"_ _6\"></span>jercicio antes de i<span class=\"_ _6\"></span>mpuestos  85.414 107.576 Gasto <span class=\"_ _d\"> </span>esperado <span class=\"_ _c\"> </span>al <span class=\"_ _d\"> </span>tipo <span class=\"_ _c\"> </span>impositivo <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>Sociedad <span class=\"_ _d\"> </span>dominante (24%) 20.499 25.818 Diferencia de tipo <span class=\"_ _6\"></span>impositivo de so<span class=\"_ _6\"></span>ciedades depend<span class=\"_ _6\"></span>ientes 782<span class=\"ls0\"> </span>240<span class=\"ls0\"> </span>Retenciones de div<span class=\"_ _6\"></span>idendos 963<span class=\"ls0\"> </span>805<span class=\"ls0\"> </span>Diferencias tempo<span class=\"_ _6\"></span>rales (<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>.<span class=\"_ _6\"></span>4<span class=\"_ _f\"></span>04<span class=\"_ _6\"></span>) (<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>.<span class=\"_ _6\"></span>2<span class=\"_ _f\"></span>41<span class=\"_ _6\"></span>) Cr\u00e9ditos fiscale<span class=\"_ _6\"></span>s (10.480) (26.081) Diferencias pe<span class=\"_ _6\"></span>rmanentes (3.610) (2.079) Gasto / (Ingreso<span class=\"_ _6\"></span>) por impuesto 5.750 (3.538) Las diferencias permanente<span class=\"_ _6\"></span>s corresponden, principalm<span class=\"_ _6\"></span>ente, al porcentaje de las rentas netas por <span class=\"_ _d\"> </span>royalties  qu<span class=\"_ _6\"></span>e,  c<span class=\"_ _6\"></span>onforme <span class=\"_ _d\"> </span>a  la <span class=\"_ _d\"> </span>normativa <span class=\"_ _d\"> </span>fiscal <span class=\"_ _d\"> </span>aplicable, <span class=\"_ _13\"> </span>no <span class=\"_ _d\"> </span>se  in<span class=\"_ _6\"></span>tegran <span class=\"_ _d\"> </span>en  la <span class=\"_ _d\"> </span>base imponible. Los <span class=\"_ _2\"></span>cr\u00e9ditos <span class=\"_ _2\"></span>fiscales <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>econ<span class=\"_ _6\"></span>ocidos <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>10.480 <span class=\"_ _2\"></span>miles <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>al<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>ciembre de <span class=\"_ _a\"></span>2025 <span class=\"_ _a\"></span>correspond<span class=\"_ _6\"></span>en, <span class=\"_ _a\"></span>fundamenta<span class=\"_ _6\"></span>lmente, <span class=\"_ _a\"></span><span class=\"lsa\">a <span class=\"_ _a\"></span></span>gastos <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>i<span class=\"_ _2\"></span>nves<span class=\"_ _6\"></span>tigaci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>desarrol<span class=\"_ _6\"></span>lo <span class=\"_ _a\"></span>(26.081 miles de euros al 31 de <span class=\"_ _2\"></span>dici<span class=\"_ _6\"></span>embre de 202<span class=\"_ _2\"></span>4 que correspond\u00edan<span class=\"_ _6\"></span> principalmente a deducciones por ac<span class=\"_ _6\"></span>tivos fijos <span class=\"_ _f\"></span>nuevos gen<span class=\"_ _6\"></span>erados por <span class=\"_ _f\"></span>la finalizaci\u00f3<span class=\"_ _6\"></span>n de <span class=\"_ _f\"></span>la nueva <span class=\"_ _6\"></span>planta con<span class=\"_ _6\"></span>struida <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>Derio y gastos de inves<span class=\"_ _6\"></span>tigaci\u00f3n y desarro<span class=\"_ _6\"></span>llo). De <span class=\"_ _f\"></span>ac<span class=\"_ _2\"></span>uerdo<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>con <span class=\"_ _f\"></span>la <span class=\"_ _6\"></span>legislaci\u00f3n <span class=\"_ _f\"></span>vigente, <span class=\"_ _f\"></span>los <span class=\"_ _6\"></span>impuestos <span class=\"_ _f\"></span>no <span class=\"_ _f\"></span>pueden <span class=\"_ _6\"></span>considerarse<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>definitivamen<span class=\"_ _6\"></span>te liquidados <span class=\"_ _1c\"> </span>hasta  que <span class=\"_ _1c\"> </span>las  dec<span class=\"_ _2\"></span>laraciones  presentadas  hayan <span class=\"_ _1c\"> </span>sido <span class=\"_ _1c\"> </span>inspeccionadas  por <span class=\"_ _1c\"> </span>las autoridades <span class=\"_ _2\"></span>fiscales <span class=\"_ _11\"></span>o <span class=\"_ _2\"></span>haya <span class=\"_ _11\"></span>transcurrido <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>per\u00edodo <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>prescripci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>cuatro <span class=\"_ _9\"></span>a\u00f1os <span class=\"_ _11\"></span>desde <span class=\"_ _2\"></span>la presentaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las c<span class=\"_ _6\"></span>orrespondientes <span class=\"_ _f\"></span>liquidaciones. A<span class=\"_ _6\"></span>l <span class=\"_ _6\"></span>31 de <span class=\"_ _f\"></span>diciembre de <span class=\"_ _f\"></span>202<span class=\"_ _2\"></span>5, <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Sociedad y sus <span class=\"_ _f\"></span>sociedades depend<span class=\"_ _6\"></span>ientes t<span class=\"_ _6\"></span>ienen abi<span class=\"_ _6\"></span>ertos a <span class=\"_ _f\"></span>inspecci\u00f3n tod<span class=\"_ _6\"></span>os los <span class=\"_ _f\"></span>i<span class=\"_ _2\"></span>mpuestos <span class=\"_ _f\"></span>desde el <span class=\"_ _6\"></span>1 <span class=\"_ _6\"></span>de enero de <span class=\"_ _f\"></span>2022, excepto <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Impuesto <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>Sociedades <span class=\"_ _f\"></span>que est\u00e1 abierto <span class=\"_ _f\"></span>desde el <span class=\"_ _6\"></span>1 de <span class=\"_ _f\"></span>ener<span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>de 2021. <span class=\"_ _f\"></span>Los <span class=\"_ _f\"></span>Administradores <span class=\"_ _10\"></span>no <span class=\"_ _6\"></span>esperan <span class=\"_ _10\"></span>que <span class=\"_ _f\"></span>en <span class=\"_ _6\"></span>caso <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>eventual <span class=\"_ _f\"></span>inspecci\u00f3n <span class=\"_ _f\"></span>surjan <span class=\"_ _f\"></span>pasivos adicionales signifi<span class=\"_ _6\"></span>cativos. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-351": {
   "value": "11. <span class=\"_ _3\"> </span>Patrimonio neto  <span class=\"_ _8\"> </span>La composici\u00f3n y <span class=\"_ _2\"></span>el movimiento del <span class=\"_ _2\"></span>patri<span class=\"_ _6\"></span>monio neto se <span class=\"_ _2\"></span>presentan en el <span class=\"_ _2\"></span>estado consolidado de cambios en e<span class=\"_ _6\"></span>l patrimonio neto. 11.1 <span class=\"_ _19\"> </span>Capital El <span class=\"_ _11\"></span>movimiento <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>acciones <span class=\"_ _11\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>circulaci\u00f3n <span class=\"_ _11\"></span>durante <span class=\"_ _11\"></span>los <span class=\"_ _9\"></span>ejercicios <span class=\"_ _11\"></span>2025 <span class=\"_ _9\"></span>y <span class=\"_ _11\"></span>2024 <span class=\"_ _9\"></span>es como sigue: N\u00famero de Accio<span class=\"_ _6\"></span>nes 2025 2024 Al 1 de enero, ne<span class=\"_ _6\"></span>to de acciones prop<span class=\"_ _6\"></span>ias 311.248.691 311.248.691 Ampliaciones de <span class=\"_ _6\"></span>capital - - Adquisici\u00f3n acci<span class=\"_ _6\"></span>ones propias - - Suscripci\u00f3n de ac<span class=\"_ _6\"></span>ciones propias (12.548) - Al 31 de diciemb<span class=\"_ _6\"></span>re, neto de acc<span class=\"_ _6\"></span>iones propias  311.261.239 311.248.691 Al <span class=\"_ _11\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>2025 <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>capital <span class=\"_ _11\"></span>social <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>Faes <span class=\"_ _11\"></span>Farma, <span class=\"_ _9\"></span>S.A. <span class=\"_ _11\"></span>est\u00e1 <span class=\"_ _11\"></span>representado por <span class=\"_ _10\"></span>316.223.938 <span class=\"_ _f\"></span>acciones <span class=\"_ _10\"></span>ordinarias <span class=\"_ _10\"></span>representadas <span class=\"_ _10\"></span>por <span class=\"_ _10\"></span>medio <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>anotaciones <span class=\"_ _10\"></span>en <span class=\"_ _10\"></span>cuenta de  0,10 <span class=\"_ _d\"> </span>euros  de <span class=\"_ _d\"> </span>valor  n<span class=\"_ _6\"></span>ominal  c<span class=\"_ _6\"></span>ada  una<span class=\"_ _6\"></span>,  total<span class=\"_ _6\"></span>mente  sus<span class=\"_ _6\"></span>critas  y <span class=\"_ _d\"> </span>desembolsadas<span class=\"_ _6\"></span> (316.223.938 <span class=\"_ _11\"></span>acciones <span class=\"_ _11\"></span>ordinarias <span class=\"_ _11\"></span>representadas <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>medio <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>anotaciones <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>cuenta de <span class=\"_ _2\"></span>0,10 <span class=\"_ _11\"></span>euros <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _11\"></span>nominal <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>una, <span class=\"_ _2\"></span>totalmente <span class=\"_ _2\"></span>suscritas <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>desembolsadas <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>31 de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _18\"> </span>2024). <span class=\"_ _e\"> </span>Estas <span class=\"_ _e\"> </span>acciones <span class=\"_ _e\"> </span>gozan <span class=\"_ _18\"> </span>de <span class=\"_ _e\"> </span>iguales <span class=\"_ _e\"> </span>derech<span class=\"_ _6\"></span>os <span class=\"_ _e\"> </span>pol\u00edticos <span class=\"_ _18\"> </span>y econ\u00f3micos.  <span class=\"_ _6\"></span>La to<span class=\"_ _6\"></span>talidad d<span class=\"_ _6\"></span>e las acc<span class=\"_ _6\"></span>iones de <span class=\"_ _6\"></span>la Socied<span class=\"_ _6\"></span>ad dominante e<span class=\"_ _6\"></span>st\u00e1n admitida<span class=\"_ _6\"></span>s a cotizaci\u00f3n ofici<span class=\"_ _6\"></span>al en Bolsa. No <span class=\"_ _2\"></span>hay <span class=\"_ _2\"></span>ni<span class=\"_ _2\"></span>ng\u00fan <span class=\"_ _2\"></span>accionista <span class=\"_ _2\"></span>cuya <span class=\"_ _2\"></span>participaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>capital <span class=\"_ _2\"></span>social <span class=\"_ _2\"></span>sea <span class=\"_ _11\"></span>igual <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>superior al 10%. Asimismo, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>31 <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2025 <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>mantiene <span class=\"_ _a\"></span>4.962.699 acciones propia<span class=\"_ _6\"></span>s (4.975.247 acciones propi<span class=\"_ _6\"></span>as a 31 de diciembre<span class=\"_ _6\"></span> de 2024). En <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Junta <span class=\"_ _a\"></span>Gen<span class=\"_ _6\"></span>eral <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Accionistas <span class=\"_ _9\"></span>celebrada <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>25 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>junio <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>2024 <span class=\"_ _11\"></span>s<span class=\"_ _2\"></span><span class=\"lsa\">e <span class=\"_ _9\"></span></span>autoriz\u00f3 <span class=\"_ _9\"></span>al Consejo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Adminis<span class=\"_ _6\"></span>traci\u00f3n <span class=\"_ _11\"></span>para <span class=\"_ _9\"></span>aumentar <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>capital <span class=\"_ _9\"></span>social <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _9\"></span>Sociedad <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>o varias <span class=\"_ _11\"></span>veces <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>cualquier <span class=\"_ _11\"></span>momento <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>plazo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>cinco <span class=\"_ _11\"></span>a\u00f1os <span class=\"_ _9\"></span>y <span class=\"_ _11\"></span>hasta <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>mitad <span class=\"_ _11\"></span>del capital social <span class=\"_ _2\"></span>a 25 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>junio de <span class=\"_ _2\"></span>2024. La <span class=\"_ _2\"></span>ampliaci\u00f3n o <span class=\"_ _2\"></span>ampliaciones de <span class=\"_ _2\"></span>capital p<span class=\"_ _2\"></span>odr\u00e1n llevarse a cabo bien mediante aumento del valor nominal de las acciones existentes o bien mediante la <span class=\"_ _6\"></span>emisi\u00f3n de nuevas a<span class=\"_ _6\"></span>cciones.<span class=\"_ _117\"> </span>La <span class=\"_ _d\"> </span>Junta  G<span class=\"_ _6\"></span>eneral <span class=\"_ _d\"> </span>de <span class=\"_ _13\"> </span>Accionistas <span class=\"_ _d\"> </span>de  25 <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>junio  d<span class=\"_ _6\"></span>e <span class=\"_ _d\"> </span>2025  facu<span class=\"_ _6\"></span>lt\u00f3 <span class=\"_ _d\"> </span>al  Con<span class=\"_ _6\"></span>sejo <span class=\"_ _d\"> </span>de Administraci\u00f3n para <span class=\"_ _2\"></span>poder <span class=\"_ _2\"></span>comprar <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>cargo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>beneficios <span class=\"_ _2\"></span>del ejercicio <span class=\"_ _2\"></span>y/o <span class=\"_ _2\"></span>reservas de  lib<span class=\"_ _6\"></span>re  dispos<span class=\"_ _6\"></span>ici\u00f3n,  cu<span class=\"_ _6\"></span>antas  ve<span class=\"_ _6\"></span>ces  l<span class=\"_ _6\"></span>o  estim<span class=\"_ _6\"></span>e  oport<span class=\"_ _6\"></span>uno,  acc<span class=\"_ _6\"></span>iones <span class=\"_ _13\"> </span>de  la <span class=\"_ _d\"> </span>Sociedad directamente <span class=\"_ _b\"> </span>o <span class=\"_ _d\"> </span>a <span class=\"_ _c\"> </span>trav\u00e9s <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>l<span class=\"_ _2\"></span>as <span class=\"_ _c\"> </span>Sociedades <span class=\"_ _b\"> </span>del <span class=\"_ _d\"> </span>Grupo, <span class=\"_ _b\"> </span>as<span class=\"_ _2\"></span>\u00ed <span class=\"_ _c\"> </span>como <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>que <span class=\"_ _d\"> </span>se<span class=\"_ _2\"></span> <span class=\"_ _c\"> </span>puedan enajenar <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>amortizar <span class=\"_ _e\"> </span>posteriormente<span class=\"_ _6\"></span> <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>mismas, <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>condiciones <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>l\u00edmites establecidos <span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>los <span class=\"_ _a\"></span>art\u00edculos <span class=\"_ _a\"></span>146, <span class=\"_ _b\"> </span>509 <span class=\"_ _a\"></span>y <span class=\"_ _b\"> </span>concordante<span class=\"_ _6\"></span>s <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>la <span class=\"_ _b\"> </span>Ley <span class=\"_ _a\"> </span>de <span class=\"_ _b\"> </span>Sociedades <span class=\"_ _a\"></span>de Capital. <span class=\"_ _a\"></span>La <span class=\"_ _a\"></span>autorizaci\u00f3n <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>concede <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>plazo <span class=\"_ _a\"></span>m\u00e1ximo <span class=\"_ _a\"></span>l<span class=\"_ _2\"></span>egalmen<span class=\"_ _6\"></span>te <span class=\"_ _a\"></span>permitido <span class=\"_ _a\"></span>de cinco a\u00f1os a partir<span class=\"_ _6\"></span> de la fecha de est<span class=\"_ _6\"></span>a Junta. Los <span class=\"_ _a\"></span>obje<span class=\"_ _6\"></span>tivos <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>gesti\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>capital <span class=\"_ _9\"></span>son <span class=\"_ _a\"></span>salvaguardar<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>capacidad <span class=\"_ _9\"></span>de continuar <span class=\"_ _a\"></span>co<span class=\"_ _6\"></span>mo <span class=\"_ _a\"></span>una <span class=\"_ _9\"></span>empresa <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>funcionamiento, <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>modo <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>pueda <span class=\"_ _a\"></span>seguir <span class=\"_ _9\"></span>dando rendimientos <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>accionistas <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>beneficiar <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>otros <span class=\"_ _11\"></span>grupos <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>inter\u00e9s <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>mantener <span class=\"_ _11\"></span>una estructura \u00f3ptima d<span class=\"_ _6\"></span>e capital para reduci<span class=\"_ _6\"></span>r el coste de cap<span class=\"_ _6\"></span>ital<span class=\"_ _117\"> </span>. Con <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>objeto <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>mantener <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>ajustar <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>estructura <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>capital, <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Sociedad <span class=\"_ _11\"></span>dominante puede <span class=\"_ _11\"></span>ajustar <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _2\"></span>dividendos <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>pagar <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>accionistas, <span class=\"_ _2\"></span>puede <span class=\"_ _2\"></span>devolver capital, emitir a<span class=\"_ _6\"></span>cciones o puede v<span class=\"_ _6\"></span>ender activos para <span class=\"_ _6\"></span>reducir el endeuda<span class=\"_ _6\"></span>miento. Consistentemente <span class=\"_ _6\"></span>con ot<span class=\"_ _6\"></span>ros grupos d<span class=\"_ _6\"></span>el sector, <span class=\"_ _6\"></span>Faes Fa<span class=\"_ _6\"></span>rma, S.A. <span class=\"_ _6\"></span>controla <span class=\"_ _6\"></span>la estruct<span class=\"_ _6\"></span>ura de  capital  en  base <span class=\"_ _1c\"> </span>a  la  ratio <span class=\"_ _1c\"> </span>de  apalancamiento.  Est<span class=\"lsa\">a  </span>ratio  se  calcula  como  el endeudamiento <span class=\"_ _e\"> </span>neto <span class=\"_ _e\"> </span>dividido <span class=\"_ _e\"> </span>entre <span class=\"_ _e\"> </span>el <span class=\"_ _17\"> </span>capital <span class=\"_ _e\"> </span>total.<span class=\"_ _6\"></span> <span class=\"_ _e\"> </span>El <span class=\"_ _17\"> </span>endeudamiento <span class=\"_ _e\"> </span>neto <span class=\"_ _e\"> </span>se determina <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>suma <span class=\"_ _a\"></span>de<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>las <span class=\"_ _9\"></span>deudas <span class=\"_ _11\"></span>fi<span class=\"_ _2\"></span>nanc<span class=\"_ _6\"></span>ieras <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>otras <span class=\"_ _9\"></span>cuentas <span class=\"_ _a\"></span>a <span class=\"_ _11\"></span>pagar, <span class=\"_ _9\"></span>m\u00e1s <span class=\"_ _a\"></span>otros<span class=\"_ _6\"></span> acreedores <span class=\"_ _d\"> </span>no <span class=\"_ _13\"> </span>corrientes, <span class=\"_ _c\"> </span>m<span class=\"_ _2\"></span>enos <span class=\"_ _d\"> </span>efectivo <span class=\"_ _d\"> </span>y  otro<span class=\"_ _6\"></span>s <span class=\"_ _13\"> </span>medios <span class=\"_ _d\"> </span>l\u00edquidos <span class=\"_ _13\"> </span>equivalentes <span class=\"_ _13\"> </span>y activos <span class=\"_ _6\"></span>financiero<span class=\"_ _6\"></span>s corr<span class=\"_ _6\"></span>ientes y<span class=\"_ _6\"></span> no<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>corrientes. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>total <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>capital <span class=\"_ _f\"></span>se calc<span class=\"_ _6\"></span>ula <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>suma de patrimonio neto m<span class=\"_ _6\"></span>\u00e1s el endeudamien<span class=\"_ _6\"></span>to neto.<span class=\"_ _117\"> </span> Los ratios del 2025 y 20<span class=\"_ _6\"></span>24 se han deter<span class=\"_ _6\"></span>minado de la si<span class=\"_ _6\"></span>guiente forma: Miles de euros 2025 2024 Total endeudamient<span class=\"_ _6\"></span>o corriente y no co<span class=\"_ _6\"></span>rriente (nota 13) 433.292 26.291 Menos:  <span class=\"_ _29\"> </span>Efectivo y otros<span class=\"_ _6\"></span> medios equivalen<span class=\"_ _6\"></span>tes<span class=\"_ _2\"></span> (nota 9<span class=\"_ _6\"></span>) 117.312 64.222  <span class=\"_ _2a\"> </span>Activos financiero<span class=\"_ _6\"></span>s corrientes y no <span class=\"_ _6\"></span>corrientes      (sin fianzas) (not<span class=\"_ _6\"></span>a 6) 14.161    7.922 Deuda neta (nota 13<span class=\"_ _6\"></span>) 301.819 (4<span class=\"ls0\">5.853) </span>Patrimonio neto<span class=\"_ _6\"></span> 745.585 726.618 El <span class=\"_ _1c\"> </span>incremento <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>deuda <span class=\"_ _1c\"> </span>financiera <span class=\"_ _1c\"> </span>derivado <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>la <span class=\"_ _1c\"> </span>financiaci\u00f3n <span class=\"_ _1c\"> </span>externa <span class=\"_ _1c\"> </span>para <span class=\"_ _1c\"> </span>la adquisici\u00f3n  de  filiales  (nota  24)  no  compromete  el  patrimon<span class=\"_ _6\"></span>io  neto <span class=\"_ _1c\"> </span>del  Grupo, manteni\u00e9ndose <span class=\"_ _18\"> </span>los <span class=\"_ _e\"> </span>ratios <span class=\"_ _18\"> </span>de <span class=\"_ _17\"> </span>solvencia <span class=\"_ _18\"> </span>y <span class=\"_ _e\"> </span>apalancamiento <span class=\"_ _18\"> </span>dentro <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>l\u00edmites<span class=\"_ _6\"></span> adecuados.<span class=\"_ _117\"> </span>11.2 <span class=\"_ _19\"> </span>Otras reservas<span class=\"_ _6\"></span> Un detalle de ot<span class=\"_ _6\"></span>ras reservas al 31 <span class=\"_ _6\"></span>de diciembre de 20<span class=\"_ _6\"></span>25 y 2024 es como sigue: Miles de euros 2025 2024 Reserva legal 6.324 6.324 Reserva por fondo de <span class=\"_ _6\"></span>comercio - 535 Reservas de capi<span class=\"_ _6\"></span>talizaci\u00f3n 444 444 Otros instrumento<span class=\"_ _6\"></span>s de patrimonio 1.722 1.667 Reservas volunta<span class=\"_ _6\"></span>rias 540.480 500.942 548.970 509.912 Reserva legal Las sociedades <span class=\"_ _2\"></span>est\u00e1n <span class=\"_ _2\"></span>obliga<span class=\"_ _6\"></span>das <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>destin<span class=\"_ _6\"></span>ar <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>cifra igual <span class=\"_ _2\"></span>al 10% <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>benefic<span class=\"_ _6\"></span>ios de cada <span class=\"_ _10\"></span>ejercicio <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>la <span class=\"_ _10\"></span>constituci\u00f3n <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>un <span class=\"_ _10\"></span>f<span class=\"_ _2\"></span>ondo <span class=\"_ _10\"></span>de <span class=\"_ _10\"></span>r<span class=\"_ _2\"></span>eserva <span class=\"_ _10\"></span>hasta <span class=\"_ _f\"></span>que <span class=\"_ _10\"></span>este <span class=\"_ _f\"></span>alcance, <span class=\"_ _10\"></span>al <span class=\"_ _f\"></span>menos, el 20% del <span class=\"_ _6\"></span>capital soc<span class=\"_ _6\"></span>ial. Esta rese<span class=\"_ _6\"></span>rva no es dis<span class=\"_ _6\"></span>tribuible a los a<span class=\"_ _6\"></span>ccionistas y s\u00f3<span class=\"_ _6\"></span>lo podr\u00e1<span class=\"_ _6\"></span> ser <span class=\"_ _a\"></span>uti<span class=\"_ _6\"></span>lizada <span class=\"_ _a\"></span>pa<span class=\"_ _6\"></span>ra <span class=\"_ _a\"></span>cubri<span class=\"_ _6\"></span>r, <span class=\"_ _a\"></span>en <span class=\"_ _11\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>caso <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>no <span class=\"_ _a\"></span>tener <span class=\"_ _9\"></span>otras <span class=\"_ _9\"></span>reservas <span class=\"_ _a\"></span>dispon<span class=\"_ _6\"></span>ibles, <span class=\"_ _a\"></span>e<span class=\"_ _6\"></span>l <span class=\"_ _a\"></span>saldo<span class=\"_ _6\"></span> deudor de <span class=\"_ _6\"></span>la cuenta de<span class=\"_ _6\"></span> p\u00e9rdidas y<span class=\"_ _6\"></span> ganancias. Ta<span class=\"_ _6\"></span>mbi\u00e9n bajo<span class=\"_ _6\"></span> determinadas condic<span class=\"_ _6\"></span>iones se podr\u00e1 destinar a increme<span class=\"_ _6\"></span>ntar el capital social en la parte de esta reserva que supere el 10% de la cifr<span class=\"_ _6\"></span>a de capital ya a<span class=\"_ _6\"></span>mpliada. Reserva por fondo de <span class=\"_ _6\"></span>comercio La re<span class=\"_ _6\"></span>serva <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comercio <span class=\"_ _6\"></span>fue <span class=\"_ _6\"></span>dotada <span class=\"_ _f\"></span>de conformidad <span class=\"_ _f\"></span>con el <span class=\"_ _f\"></span>art\u00edculo 2<span class=\"_ _6\"></span>73.4 <span class=\"_ _6\"></span>del Texto <span class=\"_ _6\"></span>Refundido <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Ley <span class=\"_ _f\"></span>de Soci<span class=\"_ _6\"></span>edades <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Capital, <span class=\"_ _f\"></span>ya <span class=\"_ _6\"></span>derogado, <span class=\"_ _f\"></span>que es<span class=\"_ _6\"></span>tablec\u00eda <span class=\"_ _f\"></span>que, en tod<span class=\"_ _6\"></span>o cas<span class=\"_ _6\"></span>o, deb<span class=\"_ _6\"></span>\u00eda d<span class=\"_ _6\"></span>otarse <span class=\"_ _f\"></span>una reserva <span class=\"_ _f\"></span>i<span class=\"_ _2\"></span>ndispon<span class=\"_ _6\"></span>ible eq<span class=\"_ _6\"></span>uivalente a<span class=\"_ _6\"></span>l f<span class=\"_ _6\"></span>ondo d<span class=\"_ _6\"></span>e co<span class=\"_ _6\"></span>mercio que <span class=\"_ _c\"> </span>aparec\u00eda <span class=\"_ _c\"> </span>en <span class=\"_ _c\"> </span>el <span class=\"_ _d\"> </span>balance, <span class=\"_ _b\"> </span>destin\u00e1ndose <span class=\"_ _c\"> </span>a <span class=\"_ _d\"> </span>tal <span class=\"_ _c\"> </span>efecto <span class=\"_ _c\"> </span>una <span class=\"_ _c\"> </span>cifra <span class=\"_ _c\"> </span>del <span class=\"_ _d\"> </span>beneficio <span class=\"_ _b\"> </span>que representaba, <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>menos, <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>5% de<span class=\"_ _6\"></span>l impor<span class=\"_ _6\"></span>te del <span class=\"_ _f\"></span>citado fondo <span class=\"_ _f\"></span>de comercio. <span class=\"_ _f\"></span>Si no ex<span class=\"_ _6\"></span>ist\u00eda beneficio, <span class=\"_ _11\"></span>o <span class=\"_ _9\"></span>\u00e9ste <span class=\"_ _11\"></span>fuera <span class=\"_ _11\"></span>insuficiente, <span class=\"_ _11\"></span>se <span class=\"_ _9\"></span>deb\u00edan <span class=\"_ _9\"></span>emplear<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>reservas <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>libre <span class=\"_ _11\"></span>disposici\u00f3n. Esta reserva es de l<span class=\"_ _6\"></span>ibre disposici\u00f3n d<span class=\"_ _6\"></span>esde el 1 de ene<span class=\"_ _6\"></span>ro de 2016. Reservas volunta<span class=\"_ _6\"></span>rias  Corresponde <span class=\"_ _f\"></span>a <span class=\"_ _6\"></span>reservas <span class=\"_ _f\"></span>voluntarias, <span class=\"_ _f\"></span>las <span class=\"_ _6\"></span>cuales <span class=\"_ _f\"></span>son d<span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>libre <span class=\"_ _6\"></span>disposi<span class=\"_ _6\"></span>ci\u00f3n, <span class=\"_ _6\"></span>excepto <span class=\"_ _f\"></span>por <span class=\"_ _6\"></span>un importe <span class=\"_ _18\"> </span>de <span class=\"_ _e\"> </span>10.837 <span class=\"_ _18\"> </span>miles <span class=\"_ _e\"> </span>de <span class=\"_ _18\"> </span>euros <span class=\"_ _e\"> </span>correspondi<span class=\"_ _6\"></span>ente <span class=\"_ _e\"> </span>a <span class=\"_ _18\"> </span>los <span class=\"_ _e\"> </span>saldos <span class=\"_ _18\"> </span>pendientes <span class=\"_ _18\"> </span>de amortizaci\u00f3n al 31 de dicie<span class=\"_ _6\"></span>mbre de 2025 (<span class=\"_ _2\"></span>8.623 miles<span class=\"_ _6\"></span> de euros al 31 de diciembre de 2024) de los gasto<span class=\"_ _6\"></span>s de desarrollo reg<span class=\"_ _6\"></span>istrados por la So<span class=\"_ _6\"></span>ciedad Dominan<span class=\"_ _6\"></span>te.<span class=\"_ _117\"> </span>Otros instrumento<span class=\"_ _6\"></span>s de patrimonio La <span class=\"_ _18\"> </span>Junta <span class=\"_ _18\"> </span>General <span class=\"_ _1c\"> </span>de <span class=\"_ _18\"> </span>Accionistas <span class=\"_ _1c\"> </span>celebrada <span class=\"_ _18\"> </span>el <span class=\"_ _1c\"> </span>22 <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>junio <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>2022 <span class=\"_ _1c\"> </span>aprob\u00f3 <span class=\"_ _18\"> </span>el establecimien<span class=\"_ _6\"></span>to  d<span class=\"_ _6\"></span>e  un<span class=\"_ _6\"></span>  Pla<span class=\"_ _6\"></span>n  de <span class=\"_ _d\"> </span>Incentivos <span class=\"_ _d\"> </span>a  Larg<span class=\"_ _6\"></span>o <span class=\"_ _d\"> </span>Plazo  medi<span class=\"_ _6\"></span>ante <span class=\"_ _d\"> </span>la  entrega<span class=\"_ _6\"></span> <span class=\"_ _13\"> </span>de acciones <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _f\"></span>dominante, <span class=\"_ _f\"></span>modificado <span class=\"_ _f\"></span>en l<span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>Junta <span class=\"_ _6\"></span>Gene<span class=\"_ _6\"></span>ral <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>Accionistas <span class=\"_ _f\"></span>del 25 <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>junio<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>2024<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>para <span class=\"_ _a\"></span>ajusta<span class=\"_ _6\"></span>r <span class=\"_ _a\"></span>el <span class=\"_ _11\"></span>importe <span class=\"_ _9\"></span>correspondiente <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>consejero <span class=\"_ _9\"></span>ejecutivo, cuyos <span class=\"_ _3\"> </span>beneficiarios <span class=\"_ _17\"> </span>son <span class=\"_ _3\"> </span>det<span class=\"_ _2\"></span>erminados <span class=\"_ _17\"> </span>directivos <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>personal <span class=\"_ _3\"> </span>clave <span class=\"_ _3\"> </span>del<span class=\"_ _2\"></span> <span class=\"_ _3\"> </span>Grupo, incluyendo a<span class=\"_ _6\"></span>l Presid<span class=\"_ _6\"></span>ente po<span class=\"_ _6\"></span>r el <span class=\"_ _f\"></span>periodo en e<span class=\"_ _6\"></span>l que <span class=\"_ _f\"></span>ha mantenido <span class=\"_ _6\"></span>funciones e<span class=\"_ _6\"></span>jecutivas y<span class=\"_ _6\"></span> al <span class=\"_ _11\"></span>consejero <span class=\"_ _11\"></span>ejecutivo. <span class=\"_ _11\"></span>La <span class=\"_ _11\"></span>ent<span class=\"_ _2\"></span>rega <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ciones <span class=\"_ _2\"></span>objeto <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>este <span class=\"_ _11\"></span>plan <span class=\"_ _9\"></span>depender\u00e1 <span class=\"_ _2\"></span>del grado <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>cumplimiento <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>obj<span class=\"_ _2\"></span>etivos <span class=\"_ _10\"></span>establecidos <span class=\"_ _10\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>Consejo <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Administrac<span class=\"_ _6\"></span>i\u00f3n (nota 20). La <span class=\"_ _18\"> </span>Junta <span class=\"_ _18\"> </span>General <span class=\"_ _1c\"> </span>de <span class=\"_ _18\"> </span>Accionistas <span class=\"_ _1c\"> </span>celebrada <span class=\"_ _18\"> </span>el <span class=\"_ _1c\"> </span>25 <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>junio <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>2025 <span class=\"_ _1c\"> </span>aprob\u00f3 <span class=\"_ _18\"> </span>el establecimien<span class=\"_ _6\"></span>to de un segundo Plan de Incentivos a Largo Plazo,<span class=\"_ _6\"></span> mediante la entrega de <span class=\"_ _10\"></span>acciones <span class=\"_ _f\"></span>de <span class=\"_ _10\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _10\"></span>Sociedad, <span class=\"_ _10\"></span>cuyos <span class=\"_ _f\"></span>beneficiarios <span class=\"_ _10\"></span>son <span class=\"_ _10\"></span>determinados <span class=\"_ _10\"></span>directivos <span class=\"_ _10\"></span>y <span class=\"_ _f\"></span>personal clave de <span class=\"_ _6\"></span>la Socied<span class=\"_ _6\"></span>ad y su G<span class=\"_ _f\"></span>r<span class=\"_ _2\"></span>upo, <span class=\"_ _6\"></span>incluyendo el <span class=\"_ _6\"></span>consejero ejecu<span class=\"_ _6\"></span>tivo y ot<span class=\"_ _6\"></span>ros conseje<span class=\"_ _6\"></span>ros de <span class=\"_ _9\"></span>este <span class=\"_ _9\"></span>car\u00e1cter <span class=\"_ _11\"></span>que <span class=\"_ _9\"></span>puedan <span class=\"_ _9\"></span>nombrarse <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>futuro. <span class=\"_ _11\"></span>La <span class=\"_ _9\"></span>entrega <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>acciones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>este plan <span class=\"_ _f\"></span>depender\u00e1 <span class=\"_ _10\"></span>del <span class=\"_ _f\"></span>grado <span class=\"_ _f\"></span>de <span class=\"_ _10\"></span>cumplimiento <span class=\"_ _f\"></span>de <span class=\"_ _10\"></span>los <span class=\"_ _f\"></span>objetivos <span class=\"_ _f\"></span>establecidos <span class=\"_ _10\"></span>por <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>Consejo de Administraci\u00f3n <span class=\"_ _6\"></span>(nota 20<span class=\"ls6\">).</span> El <span class=\"_ _f\"></span>impacto <span class=\"_ _f\"></span>econ\u00f3mico <span class=\"_ _f\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _10\"></span>ej<span class=\"_ _2\"></span>ercicio <span class=\"_ _10\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>sido <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>gasto <span class=\"_ _f\"></span>de p<span class=\"_ _6\"></span>ersonal <span class=\"_ _f\"></span>por <span class=\"_ _f\"></span>importe de <span class=\"_ _11\"></span>746 <span class=\"_ _11\"></span>miles <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>euros <span class=\"_ _11\"></span>registrados <span class=\"_ _11\"></span>contra <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>Patrimon<span class=\"_ _6\"></span>io <span class=\"_ _11\"></span>Neto <span class=\"_ _9\"></span>(747 <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>iles <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>euros <span class=\"_ _11\"></span>en 2024) (nota 20). 11.3 <span class=\"_ _19\"> </span>Dividendos y <span class=\"_ _6\"></span>restricciones a la dis<span class=\"_ _6\"></span>tribuci\u00f3n de divi<span class=\"_ _6\"></span>dendos El <span class=\"_ _c\"> </span>importe <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>los <span class=\"_ _c\"> </span>dividen<span class=\"_ _6\"></span>dos <span class=\"_ _c\"> </span>distribuidos <span class=\"_ _c\"> </span>por <span class=\"_ _c\"> </span>Faes <span class=\"_ _a\"> </span>Far<span class=\"_ _2\"></span>ma, <span class=\"_ _b\"> </span>S.A. <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>sus <span class=\"_ _b\"> </span>accionistas correspondiente <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _9\"></span>distribuci\u00f3n <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>beneficio <span class=\"_ _9\"></span>del <span class=\"_ _11\"></span>ejercicio <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>202<span class=\"_ _2\"></span>4 <span class=\"_ _11\"></span>ha <span class=\"_ _9\"></span>ascendido <span class=\"_ _11\"></span>a 55.714 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>equivalente, <span class=\"_ _2\"></span>por un <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>ado, a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>dividendo a <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>importe de <span class=\"_ _2\"></span>12.761 miles <span class=\"_ _2\"></span>de euros<span class=\"_ _2\"></span> y, <span class=\"_ _2\"></span>por ot<span class=\"_ _2\"></span>ro lado, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un dividendo complementario de <span class=\"_ _11\"></span>42.953 miles de euros.<span class=\"_ _6\"></span> La propu<span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>de d<span class=\"_ _6\"></span>istribuci\u00f3n <span class=\"_ _f\"></span>de los <span class=\"_ _6\"></span>beneficios <span class=\"_ _6\"></span>de Fa<span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>Farma, <span class=\"_ _6\"></span>S.A. <span class=\"_ _6\"></span>del ej<span class=\"_ _6\"></span>ercicio 2<span class=\"_ _6\"></span>025<span class=\"ls9\">, </span>formulada <span class=\"_ _6\"></span>por los <span class=\"_ _6\"></span>Administ<span class=\"_ _6\"></span>radores y <span class=\"_ _6\"></span>pendien<span class=\"_ _6\"></span>te de a<span class=\"_ _6\"></span>probaci\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>la Junta <span class=\"_ _6\"></span>General <span class=\"_ _6\"></span>de Accionistas, as<span class=\"_ _6\"></span>\u00ed como la distribuc<span class=\"_ _6\"></span>i\u00f3n aprobada del <span class=\"_ _6\"></span>ejercicio 2024, son las siguient<span class=\"_ _6\"></span>es: Miles de euros 2025 2024 Base de reparto Beneficio del e<span class=\"_ _6\"></span>jercicio 55.545 94.082 Distribuci\u00f3n Otras reservas 15.730 38.368 Dividendo comple<span class=\"_ _6\"></span>mentario 27.053 42.953 Dividendo a cuenta <span class=\"_ _6\"></span>(nota 13) 12.762 12.761 55.545 94.082 De <span class=\"_ _f\"></span>acuerdo <span class=\"_ _10\"></span>con <span class=\"_ _f\"></span>la <span class=\"_ _10\"></span>r<span class=\"_ _2\"></span>esoluci\u00f3<span class=\"_ _6\"></span>n <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Consejo <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>Administraci\u00f3n <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>fecha <span class=\"_ _10\"></span>20 <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>noviembre de 2025, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>ha acordado la di<span class=\"_ _2\"></span>stribuc<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _2\"></span>a los <span class=\"_ _2\"></span>accionist<span class=\"_ _6\"></span>as <span class=\"_ _2\"></span>de un <span class=\"_ _2\"></span>dividendo a cuenta <span class=\"_ _2\"></span>de <span>0,041</span> <span class=\"_ _d\"> </span>euros  por <span class=\"_ _d\"> </span>acci\u00f3n <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>importe  to<span class=\"_ _6\"></span>tal <span class=\"_ _d\"> </span>de  12.76<span class=\"_ _6\"></span>2 <span class=\"_ _d\"> </span>miles  de <span class=\"_ _d\"> </span>euros, <span class=\"_ _d\"> </span>que <span class=\"_ _13\"> </span>se <span class=\"_ _d\"> </span>han registrado <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>el <span class=\"_ _c\"> </span>ep\u00edgrafe <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>Otr<span class=\"_ _2\"></span>os <span class=\"_ _b\"> </span>pasivos <span class=\"_ _b\"> </span>financiero<span class=\"_ _6\"></span>s <span class=\"_ _c\"> </span>corrientes <span class=\"_ _b\"> </span>(nota <span class=\"_ _c\"> </span><span class=\"ls9\">13<span class=\"_ _2\"></span></span>). <span class=\"_ _b\"> </span>Dicho importe ha sido abo<span class=\"_ _6\"></span>nado en enero de 20<span class=\"_ _6\"></span>26. Estas <span class=\"_ _2\"></span>cantidades <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>distribui<span class=\"_ _6\"></span>r <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>exced\u00edan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>resultados <span class=\"_ _2\"></span>obtenidos <span class=\"_ _2\"></span>desde <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>fin <span class=\"_ _2\"></span>del \u00faltimo ejercicio, deducida la estimaci\u00f3n del Impuesto sobre sociedades a <span class=\"_ _2\"></span>pagar sobre<span class=\"_ _6\"></span> dichos  resultados,  en  l\u00ednea  con <span class=\"_ _1c\"> </span>lo  establecido  en <span class=\"_ _1c\"> </span>el  art\u00edculo  277 <span class=\"_ _1c\"> </span>de  la  Ley <span class=\"_ _1c\"> </span>de Sociedades de Ca<span class=\"_ _6\"></span>pital (Texto Refundido) d<span class=\"_ _6\"></span>e RD 1/201<span class=\"_ _6\"></span>0 de 2 de julio de 2010.<span class=\"_ _117\"> </span> El <span class=\"_ _2\"></span>estado contable <span class=\"_ _2\"></span>provisio<span class=\"_ _6\"></span>nal <span class=\"_ _2\"></span>formulado de <span class=\"_ _2\"></span>acuerdo con <span class=\"_ _2\"></span>los r<span class=\"_ _2\"></span>equisi<span class=\"_ _6\"></span>tos <span class=\"_ _2\"></span>legales y <span class=\"_ _2\"></span>que pon\u00eda  de  manifiesto <span class=\"_ _13\"> </span>la  existencia  de  liquide<span class=\"_ _6\"></span>z  suficiente  para  la  dist<span class=\"_ _6\"></span>ribuci\u00f3n  del mencionado dividendo <span class=\"_ _6\"></span>se expone a <span class=\"_ _6\"></span>continuaci\u00f3n: Miles de euros Tesorer\u00eda a 31 de o<span class=\"_ _6\"></span>ctubre de 2025 62.710  Entradas previs<span class=\"_ _6\"></span>tas de tesorer\u00eda  340.522  Salidas previstas<span class=\"_ _6\"></span> de tesorer\u00eda (inc<span class=\"_ _6\"></span>luyendo dividendos e inve<span class=\"_ _6\"></span>rsiones) (378.232) Tesorer\u00eda a 31 de o<span class=\"_ _6\"></span>ctubre de 2026 25.000 El <span class=\"_ _11\"></span>beneficio <span class=\"_ _2\"></span>distribuible <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>octubre <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>2025 <span class=\"_ _2\"></span>asciende <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>54.826 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>euros. En <span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>ecuenc<span class=\"_ _6\"></span>ia, <span class=\"_ _11\"></span>tanto <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _2\"></span>resultados <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>echa, <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>situaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>tesorer\u00eda <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>su evoluci\u00f3n <span class=\"_ _2\"></span>prevista <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>plazo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>a\u00f1o <span class=\"_ _11\"></span>permiten <span class=\"_ _11\"></span>repartir <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>dividendo <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>cuenta <span class=\"_ _2\"></span>del<span class=\"_ _2\"></span> ejercicio 2025 d<span class=\"_ _6\"></span>e 0,041 euros bru<span class=\"_ _6\"></span>tos por acci\u00f3n. De <span class=\"_ _f\"></span>acuerdo <span class=\"_ _10\"></span>con <span class=\"_ _f\"></span>la <span class=\"_ _10\"></span>r<span class=\"_ _2\"></span>esoluci\u00f3<span class=\"_ _6\"></span>n <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Consejo <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>Administraci\u00f3n <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>fecha <span class=\"_ _10\"></span>27 <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>noviembre de <span class=\"_ _9\"></span>2024, <span class=\"_ _11\"></span>se <span class=\"_ _9\"></span>acord\u00f3 <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>distribuci\u00f3n <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>accionistas <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>dividendo <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>cuenta <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>0,041 euros <span class=\"_ _a\"></span>po<span class=\"_ _6\"></span>r <span class=\"_ _a\"></span>acci\u00f3n, <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>importe <span class=\"_ _9\"></span>total <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>12.761 <span class=\"_ _9\"></span>m<span class=\"_ _2\"></span>iles <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>euros, <span class=\"_ _9\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>registr\u00f3 <span class=\"_ _a\"></span>e<span class=\"_ _6\"></span>n <span class=\"_ _a\"></span>el ep\u00edgrafe  d<span class=\"_ _6\"></span>e  Otros<span class=\"_ _6\"></span>  pasivos<span class=\"_ _6\"></span>  financ<span class=\"_ _6\"></span>ieros  corri<span class=\"_ _6\"></span>entes  (n<span class=\"_ _6\"></span>ota  13).  Dich<span class=\"_ _6\"></span>o  impor<span class=\"_ _6\"></span>te  se <span class=\"_ _d\"> </span>ha abonado en enero<span class=\"_ _6\"></span> de 2025. Por <span class=\"_ _2\"></span>otro<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>lado, en la <span class=\"_ _2\"></span>Junta General de <span class=\"_ _2\"></span>Accionista<span class=\"_ _6\"></span>s <span class=\"_ _2\"></span>celeb<span class=\"_ _6\"></span>rada el <span class=\"_ _2\"></span>25 de <span class=\"_ _2\"></span>junio de <span class=\"_ _2\"></span>2025<span class=\"_ _6\"></span> se aprob\u00f3 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>distribuci\u00f3n de <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>dividendo complementario por <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>42.953 <span class=\"_ _2\"></span>miles de euros que ha <span class=\"_ _6\"></span>sido abonado en jul<span class=\"_ _6\"></span>io de 2025.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "11.1 <span class=\"_ _19\"> </span>Capital El <span class=\"_ _11\"></span>movimiento <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>acciones <span class=\"_ _11\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>circulaci\u00f3n <span class=\"_ _11\"></span>durante <span class=\"_ _11\"></span>los <span class=\"_ _9\"></span>ejercicios <span class=\"_ _11\"></span>2025 <span class=\"_ _9\"></span>y <span class=\"_ _11\"></span>2024 <span class=\"_ _9\"></span>es como sigue: N\u00famero de Accio<span class=\"_ _6\"></span>nes 2025 2024 Al 1 de enero, ne<span class=\"_ _6\"></span>to de acciones prop<span class=\"_ _6\"></span>ias 311.248.691 311.248.691 Ampliaciones de <span class=\"_ _6\"></span>capital - - Adquisici\u00f3n acci<span class=\"_ _6\"></span>ones propias - - Suscripci\u00f3n de ac<span class=\"_ _6\"></span>ciones propias (12.548) - Al 31 de diciemb<span class=\"_ _6\"></span>re, neto de acc<span class=\"_ _6\"></span>iones propias  311.261.239 311.248.691 Al <span class=\"_ _11\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>2025 <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>capital <span class=\"_ _11\"></span>social <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>Faes <span class=\"_ _11\"></span>Farma, <span class=\"_ _9\"></span>S.A. <span class=\"_ _11\"></span>est\u00e1 <span class=\"_ _11\"></span>representado por <span class=\"_ _10\"></span>316.223.938 <span class=\"_ _f\"></span>acciones <span class=\"_ _10\"></span>ordinarias <span class=\"_ _10\"></span>representadas <span class=\"_ _10\"></span>por <span class=\"_ _10\"></span>medio <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>anotaciones <span class=\"_ _10\"></span>en <span class=\"_ _10\"></span>cuenta de  0,10 <span class=\"_ _d\"> </span>euros  de <span class=\"_ _d\"> </span>valor  n<span class=\"_ _6\"></span>ominal  c<span class=\"_ _6\"></span>ada  una<span class=\"_ _6\"></span>,  total<span class=\"_ _6\"></span>mente  sus<span class=\"_ _6\"></span>critas  y <span class=\"_ _d\"> </span>desembolsadas<span class=\"_ _6\"></span> (316.223.938 <span class=\"_ _11\"></span>acciones <span class=\"_ _11\"></span>ordinarias <span class=\"_ _11\"></span>representadas <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>medio <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>anotaciones <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>cuenta de <span class=\"_ _2\"></span>0,10 <span class=\"_ _11\"></span>euros <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _11\"></span>nominal <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>una, <span class=\"_ _2\"></span>totalmente <span class=\"_ _2\"></span>suscritas <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>desembolsadas <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>31 de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _18\"> </span>2024). <span class=\"_ _e\"> </span>Estas <span class=\"_ _e\"> </span>acciones <span class=\"_ _e\"> </span>gozan <span class=\"_ _18\"> </span>de <span class=\"_ _e\"> </span>iguales <span class=\"_ _e\"> </span>derech<span class=\"_ _6\"></span>os <span class=\"_ _e\"> </span>pol\u00edticos <span class=\"_ _18\"> </span>y econ\u00f3micos.  <span class=\"_ _6\"></span>La to<span class=\"_ _6\"></span>talidad d<span class=\"_ _6\"></span>e las acc<span class=\"_ _6\"></span>iones de <span class=\"_ _6\"></span>la Socied<span class=\"_ _6\"></span>ad dominante e<span class=\"_ _6\"></span>st\u00e1n admitida<span class=\"_ _6\"></span>s a cotizaci\u00f3n ofici<span class=\"_ _6\"></span>al en Bolsa. No <span class=\"_ _2\"></span>hay <span class=\"_ _2\"></span>ni<span class=\"_ _2\"></span>ng\u00fan <span class=\"_ _2\"></span>accionista <span class=\"_ _2\"></span>cuya <span class=\"_ _2\"></span>participaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>capital <span class=\"_ _2\"></span>social <span class=\"_ _2\"></span>sea <span class=\"_ _11\"></span>igual <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>superior al 10%. Asimismo, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>31 <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2025 <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>mantiene <span class=\"_ _a\"></span>4.962.699 acciones propia<span class=\"_ _6\"></span>s (4.975.247 acciones propi<span class=\"_ _6\"></span>as a 31 de diciembre<span class=\"_ _6\"></span> de 2024). En <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Junta <span class=\"_ _a\"></span>Gen<span class=\"_ _6\"></span>eral <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Accionistas <span class=\"_ _9\"></span>celebrada <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>25 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>junio <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>2024 <span class=\"_ _11\"></span>s<span class=\"_ _2\"></span><span class=\"lsa\">e <span class=\"_ _9\"></span></span>autoriz\u00f3 <span class=\"_ _9\"></span>al Consejo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Adminis<span class=\"_ _6\"></span>traci\u00f3n <span class=\"_ _11\"></span>para <span class=\"_ _9\"></span>aumentar <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>capital <span class=\"_ _9\"></span>social <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _9\"></span>Sociedad <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>o varias <span class=\"_ _11\"></span>veces <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>cualquier <span class=\"_ _11\"></span>momento <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>plazo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>cinco <span class=\"_ _11\"></span>a\u00f1os <span class=\"_ _9\"></span>y <span class=\"_ _11\"></span>hasta <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>mitad <span class=\"_ _11\"></span>del capital social <span class=\"_ _2\"></span>a 25 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>junio de <span class=\"_ _2\"></span>2024. La <span class=\"_ _2\"></span>ampliaci\u00f3n o <span class=\"_ _2\"></span>ampliaciones de <span class=\"_ _2\"></span>capital p<span class=\"_ _2\"></span>odr\u00e1n llevarse a cabo bien mediante aumento del valor nominal de las acciones existentes o bien mediante la <span class=\"_ _6\"></span>emisi\u00f3n de nuevas a<span class=\"_ _6\"></span>cciones.<span class=\"_ _117\"> </span>La <span class=\"_ _d\"> </span>Junta  G<span class=\"_ _6\"></span>eneral <span class=\"_ _d\"> </span>de <span class=\"_ _13\"> </span>Accionistas <span class=\"_ _d\"> </span>de  25 <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>junio  d<span class=\"_ _6\"></span>e <span class=\"_ _d\"> </span>2025  facu<span class=\"_ _6\"></span>lt\u00f3 <span class=\"_ _d\"> </span>al  Con<span class=\"_ _6\"></span>sejo <span class=\"_ _d\"> </span>de Administraci\u00f3n para <span class=\"_ _2\"></span>poder <span class=\"_ _2\"></span>comprar <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>cargo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>beneficios <span class=\"_ _2\"></span>del ejercicio <span class=\"_ _2\"></span>y/o <span class=\"_ _2\"></span>reservas de  lib<span class=\"_ _6\"></span>re  dispos<span class=\"_ _6\"></span>ici\u00f3n,  cu<span class=\"_ _6\"></span>antas  ve<span class=\"_ _6\"></span>ces  l<span class=\"_ _6\"></span>o  estim<span class=\"_ _6\"></span>e  oport<span class=\"_ _6\"></span>uno,  acc<span class=\"_ _6\"></span>iones <span class=\"_ _13\"> </span>de  la <span class=\"_ _d\"> </span>Sociedad directamente <span class=\"_ _b\"> </span>o <span class=\"_ _d\"> </span>a <span class=\"_ _c\"> </span>trav\u00e9s <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>l<span class=\"_ _2\"></span>as <span class=\"_ _c\"> </span>Sociedades <span class=\"_ _b\"> </span>del <span class=\"_ _d\"> </span>Grupo, <span class=\"_ _b\"> </span>as<span class=\"_ _2\"></span>\u00ed <span class=\"_ _c\"> </span>como <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>que <span class=\"_ _d\"> </span>se<span class=\"_ _2\"></span> <span class=\"_ _c\"> </span>puedan enajenar <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>amortizar <span class=\"_ _e\"> </span>posteriormente<span class=\"_ _6\"></span> <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>mismas, <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>condiciones <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>l\u00edmites establecidos <span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>los <span class=\"_ _a\"></span>art\u00edculos <span class=\"_ _a\"></span>146, <span class=\"_ _b\"> </span>509 <span class=\"_ _a\"></span>y <span class=\"_ _b\"> </span>concordante<span class=\"_ _6\"></span>s <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>la <span class=\"_ _b\"> </span>Ley <span class=\"_ _a\"> </span>de <span class=\"_ _b\"> </span>Sociedades <span class=\"_ _a\"></span>de Capital. <span class=\"_ _a\"></span>La <span class=\"_ _a\"></span>autorizaci\u00f3n <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>concede <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>plazo <span class=\"_ _a\"></span>m\u00e1ximo <span class=\"_ _a\"></span>l<span class=\"_ _2\"></span>egalmen<span class=\"_ _6\"></span>te <span class=\"_ _a\"></span>permitido <span class=\"_ _a\"></span>de cinco a\u00f1os a partir<span class=\"_ _6\"></span> de la fecha de est<span class=\"_ _6\"></span>a Junta. Los <span class=\"_ _a\"></span>obje<span class=\"_ _6\"></span>tivos <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>gesti\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>capital <span class=\"_ _9\"></span>son <span class=\"_ _a\"></span>salvaguardar<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>capacidad <span class=\"_ _9\"></span>de continuar <span class=\"_ _a\"></span>co<span class=\"_ _6\"></span>mo <span class=\"_ _a\"></span>una <span class=\"_ _9\"></span>empresa <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>funcionamiento, <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>modo <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>pueda <span class=\"_ _a\"></span>seguir <span class=\"_ _9\"></span>dando rendimientos <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>accionistas <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>beneficiar <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>otros <span class=\"_ _11\"></span>grupos <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>inter\u00e9s <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>mantener <span class=\"_ _11\"></span>una estructura \u00f3ptima d<span class=\"_ _6\"></span>e capital para reduci<span class=\"_ _6\"></span>r el coste de cap<span class=\"_ _6\"></span>ital<span class=\"_ _117\"> </span>. Con <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>objeto <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>mantener <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>ajustar <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>estructura <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>capital, <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Sociedad <span class=\"_ _11\"></span>dominante puede <span class=\"_ _11\"></span>ajustar <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _2\"></span>dividendos <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>pagar <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>accionistas, <span class=\"_ _2\"></span>puede <span class=\"_ _2\"></span>devolver capital, emitir a<span class=\"_ _6\"></span>cciones o puede v<span class=\"_ _6\"></span>ender activos para <span class=\"_ _6\"></span>reducir el endeuda<span class=\"_ _6\"></span>miento. Consistentemente <span class=\"_ _6\"></span>con ot<span class=\"_ _6\"></span>ros grupos d<span class=\"_ _6\"></span>el sector, <span class=\"_ _6\"></span>Faes Fa<span class=\"_ _6\"></span>rma, S.A. <span class=\"_ _6\"></span>controla <span class=\"_ _6\"></span>la estruct<span class=\"_ _6\"></span>ura de  capital  en  base <span class=\"_ _1c\"> </span>a  la  ratio <span class=\"_ _1c\"> </span>de  apalancamiento.  Est<span class=\"lsa\">a  </span>ratio  se  calcula  como  el endeudamiento <span class=\"_ _e\"> </span>neto <span class=\"_ _e\"> </span>dividido <span class=\"_ _e\"> </span>entre <span class=\"_ _e\"> </span>el <span class=\"_ _17\"> </span>capital <span class=\"_ _e\"> </span>total.<span class=\"_ _6\"></span> <span class=\"_ _e\"> </span>El <span class=\"_ _17\"> </span>endeudamiento <span class=\"_ _e\"> </span>neto <span class=\"_ _e\"> </span>se determina <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>suma <span class=\"_ _a\"></span>de<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>las <span class=\"_ _9\"></span>deudas <span class=\"_ _11\"></span>fi<span class=\"_ _2\"></span>nanc<span class=\"_ _6\"></span>ieras <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>otras <span class=\"_ _9\"></span>cuentas <span class=\"_ _a\"></span>a <span class=\"_ _11\"></span>pagar, <span class=\"_ _9\"></span>m\u00e1s <span class=\"_ _a\"></span>otros<span class=\"_ _6\"></span> acreedores <span class=\"_ _d\"> </span>no <span class=\"_ _13\"> </span>corrientes, <span class=\"_ _c\"> </span>m<span class=\"_ _2\"></span>enos <span class=\"_ _d\"> </span>efectivo <span class=\"_ _d\"> </span>y  otro<span class=\"_ _6\"></span>s <span class=\"_ _13\"> </span>medios <span class=\"_ _d\"> </span>l\u00edquidos <span class=\"_ _13\"> </span>equivalentes <span class=\"_ _13\"> </span>y activos <span class=\"_ _6\"></span>financiero<span class=\"_ _6\"></span>s corr<span class=\"_ _6\"></span>ientes y<span class=\"_ _6\"></span> no<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>corrientes. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>total <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>capital <span class=\"_ _f\"></span>se calc<span class=\"_ _6\"></span>ula <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>suma de patrimonio neto m<span class=\"_ _6\"></span>\u00e1s el endeudamien<span class=\"_ _6\"></span>to neto.<span class=\"_ _117\"> </span> Los ratios del 2025 y 20<span class=\"_ _6\"></span>24 se han deter<span class=\"_ _6\"></span>minado de la si<span class=\"_ _6\"></span>guiente forma: Miles de euros 2025 2024 Total endeudamient<span class=\"_ _6\"></span>o corriente y no co<span class=\"_ _6\"></span>rriente (nota 13) 433.292 26.291 Menos:  <span class=\"_ _29\"> </span>Efectivo y otros<span class=\"_ _6\"></span> medios equivalen<span class=\"_ _6\"></span>tes<span class=\"_ _2\"></span> (nota 9<span class=\"_ _6\"></span>) 117.312 64.222  <span class=\"_ _2a\"> </span>Activos financiero<span class=\"_ _6\"></span>s corrientes y no <span class=\"_ _6\"></span>corrientes      (sin fianzas) (not<span class=\"_ _6\"></span>a 6) 14.161    7.922 Deuda neta (nota 13<span class=\"_ _6\"></span>) 301.819 (4<span class=\"ls0\">5.853) </span>Patrimonio neto<span class=\"_ _6\"></span> 745.585 726.618 El <span class=\"_ _1c\"> </span>incremento <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>deuda <span class=\"_ _1c\"> </span>financiera <span class=\"_ _1c\"> </span>derivado <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>la <span class=\"_ _1c\"> </span>financiaci\u00f3n <span class=\"_ _1c\"> </span>externa <span class=\"_ _1c\"> </span>para <span class=\"_ _1c\"> </span>la adquisici\u00f3n  de  filiales  (nota  24)  no  compromete  el  patrimon<span class=\"_ _6\"></span>io  neto <span class=\"_ _1c\"> </span>del  Grupo, manteni\u00e9ndose <span class=\"_ _18\"> </span>los <span class=\"_ _e\"> </span>ratios <span class=\"_ _18\"> </span>de <span class=\"_ _17\"> </span>solvencia <span class=\"_ _18\"> </span>y <span class=\"_ _e\"> </span>apalancamiento <span class=\"_ _18\"> </span>dentro <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>l\u00edmites<span class=\"_ _6\"></span> adecuados.<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-340": {
   "value": "El <span class=\"_ _11\"></span>movimiento <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>acciones <span class=\"_ _11\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>circulaci\u00f3n <span class=\"_ _11\"></span>durante <span class=\"_ _11\"></span>los <span class=\"_ _9\"></span>ejercicios <span class=\"_ _11\"></span>2025 <span class=\"_ _9\"></span>y <span class=\"_ _11\"></span>2024 <span class=\"_ _9\"></span>es como sigue: N\u00famero de Accio<span class=\"_ _6\"></span>nes 2025 2024 Al 1 de enero, ne<span class=\"_ _6\"></span>to de acciones prop<span class=\"_ _6\"></span>ias 311.248.691 311.248.691 Ampliaciones de <span class=\"_ _6\"></span>capital - - Adquisici\u00f3n acci<span class=\"_ _6\"></span>ones propias - - Suscripci\u00f3n de ac<span class=\"_ _6\"></span>ciones propias (12.548) - Al 31 de diciemb<span class=\"_ _6\"></span>re, neto de acc<span class=\"_ _6\"></span>iones propias  311.261.239 311.248.691 Al <span class=\"_ _11\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>2025 <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>capital <span class=\"_ _11\"></span>social <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>Faes <span class=\"_ _11\"></span>Farma, <span class=\"_ _9\"></span>S.A. <span class=\"_ _11\"></span>est\u00e1 <span class=\"_ _11\"></span>representado por <span class=\"_ _10\"></span>316.223.938 <span class=\"_ _f\"></span>acciones <span class=\"_ _10\"></span>ordinarias <span class=\"_ _10\"></span>representadas <span class=\"_ _10\"></span>por <span class=\"_ _10\"></span>medio <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>anotaciones <span class=\"_ _10\"></span>en <span class=\"_ _10\"></span>cuenta de  0,10 <span class=\"_ _d\"> </span>euros  de <span class=\"_ _d\"> </span>valor  n<span class=\"_ _6\"></span>ominal  c<span class=\"_ _6\"></span>ada  una<span class=\"_ _6\"></span>,  total<span class=\"_ _6\"></span>mente  sus<span class=\"_ _6\"></span>critas  y <span class=\"_ _d\"> </span>desembolsadas<span class=\"_ _6\"></span> (316.223.938 <span class=\"_ _11\"></span>acciones <span class=\"_ _11\"></span>ordinarias <span class=\"_ _11\"></span>representadas <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>medio <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>anotaciones <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>cuenta de <span class=\"_ _2\"></span>0,10 <span class=\"_ _11\"></span>euros <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _11\"></span>nominal <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>una, <span class=\"_ _2\"></span>totalmente <span class=\"_ _2\"></span>suscritas <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>desembolsadas <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>31 de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _18\"> </span>2024). <span class=\"_ _e\"> </span>Estas <span class=\"_ _e\"> </span>acciones <span class=\"_ _e\"> </span>gozan <span class=\"_ _18\"> </span>de <span class=\"_ _e\"> </span>iguales <span class=\"_ _e\"> </span>derech<span class=\"_ _6\"></span>os <span class=\"_ _e\"> </span>pol\u00edticos <span class=\"_ _18\"> </span>y econ\u00f3micos.  <span class=\"_ _6\"></span>La to<span class=\"_ _6\"></span>talidad d<span class=\"_ _6\"></span>e las acc<span class=\"_ _6\"></span>iones de <span class=\"_ _6\"></span>la Socied<span class=\"_ _6\"></span>ad dominante e<span class=\"_ _6\"></span>st\u00e1n admitida<span class=\"_ _6\"></span>s a cotizaci\u00f3n ofici<span class=\"_ _6\"></span>al en Bolsa. No <span class=\"_ _2\"></span>hay <span class=\"_ _2\"></span>ni<span class=\"_ _2\"></span>ng\u00fan <span class=\"_ _2\"></span>accionista <span class=\"_ _2\"></span>cuya <span class=\"_ _2\"></span>participaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>capital <span class=\"_ _2\"></span>social <span class=\"_ _2\"></span>sea <span class=\"_ _11\"></span>igual <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>superior al 10%. Asimismo, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>31 <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2025 <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>mantiene <span class=\"_ _a\"></span>4.962.699 acciones propia<span class=\"_ _6\"></span>s (4.975.247 acciones propi<span class=\"_ _6\"></span>as a 31 de diciembre<span class=\"_ _6\"></span> de 2024). En <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Junta <span class=\"_ _a\"></span>Gen<span class=\"_ _6\"></span>eral <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Accionistas <span class=\"_ _9\"></span>celebrada <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>25 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>junio <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>2024 <span class=\"_ _11\"></span>s<span class=\"_ _2\"></span><span class=\"lsa\">e <span class=\"_ _9\"></span></span>autoriz\u00f3 <span class=\"_ _9\"></span>al Consejo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Adminis<span class=\"_ _6\"></span>traci\u00f3n <span class=\"_ _11\"></span>para <span class=\"_ _9\"></span>aumentar <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>capital <span class=\"_ _9\"></span>social <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _9\"></span>Sociedad <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>o varias <span class=\"_ _11\"></span>veces <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>cualquier <span class=\"_ _11\"></span>momento <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>plazo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>cinco <span class=\"_ _11\"></span>a\u00f1os <span class=\"_ _9\"></span>y <span class=\"_ _11\"></span>hasta <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>mitad <span class=\"_ _11\"></span>del capital social <span class=\"_ _2\"></span>a 25 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>junio de <span class=\"_ _2\"></span>2024. La <span class=\"_ _2\"></span>ampliaci\u00f3n o <span class=\"_ _2\"></span>ampliaciones de <span class=\"_ _2\"></span>capital p<span class=\"_ _2\"></span>odr\u00e1n llevarse a cabo bien mediante aumento del valor nominal de las acciones existentes o bien mediante la <span class=\"_ _6\"></span>emisi\u00f3n de nuevas a<span class=\"_ _6\"></span>cciones.<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "Los <span class=\"_ _a\"></span>obje<span class=\"_ _6\"></span>tivos <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>gesti\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>capital <span class=\"_ _9\"></span>son <span class=\"_ _a\"></span>salvaguardar<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>capacidad <span class=\"_ _9\"></span>de continuar <span class=\"_ _a\"></span>co<span class=\"_ _6\"></span>mo <span class=\"_ _a\"></span>una <span class=\"_ _9\"></span>empresa <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>funcionamiento, <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>modo <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>pueda <span class=\"_ _a\"></span>seguir <span class=\"_ _9\"></span>dando rendimientos <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>accionistas <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>beneficiar <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>otros <span class=\"_ _11\"></span>grupos <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>inter\u00e9s <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>mantener <span class=\"_ _11\"></span>una estructura \u00f3ptima d<span class=\"_ _6\"></span>e capital para reduci<span class=\"_ _6\"></span>r el coste de cap<span class=\"_ _6\"></span>ital<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "Los <span class=\"_ _a\"></span>obje<span class=\"_ _6\"></span>tivos <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>gesti\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>capital <span class=\"_ _9\"></span>son <span class=\"_ _a\"></span>salvaguardar<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>capacidad <span class=\"_ _9\"></span>de continuar <span class=\"_ _a\"></span>co<span class=\"_ _6\"></span>mo <span class=\"_ _a\"></span>una <span class=\"_ _9\"></span>empresa <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>funcionamiento, <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>modo <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>pueda <span class=\"_ _a\"></span>seguir <span class=\"_ _9\"></span>dando rendimientos <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>accionistas <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>beneficiar <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>otros <span class=\"_ _11\"></span>grupos <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>inter\u00e9s <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>mantener <span class=\"_ _11\"></span>una estructura \u00f3ptima d<span class=\"_ _6\"></span>e capital para reduci<span class=\"_ _6\"></span>r el coste de cap<span class=\"_ _6\"></span>ital<span class=\"_ _117\"> </span>. Con <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>objeto <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>mantener <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>ajustar <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>estructura <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>capital, <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Sociedad <span class=\"_ _11\"></span>dominante puede <span class=\"_ _11\"></span>ajustar <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _2\"></span>dividendos <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>pagar <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>accionistas, <span class=\"_ _2\"></span>puede <span class=\"_ _2\"></span>devolver capital, emitir a<span class=\"_ _6\"></span>cciones o puede v<span class=\"_ _6\"></span>ender activos para <span class=\"_ _6\"></span>reducir el endeuda<span class=\"_ _6\"></span>miento. Consistentemente <span class=\"_ _6\"></span>con ot<span class=\"_ _6\"></span>ros grupos d<span class=\"_ _6\"></span>el sector, <span class=\"_ _6\"></span>Faes Fa<span class=\"_ _6\"></span>rma, S.A. <span class=\"_ _6\"></span>controla <span class=\"_ _6\"></span>la estruct<span class=\"_ _6\"></span>ura de  capital  en  base <span class=\"_ _1c\"> </span>a  la  ratio <span class=\"_ _1c\"> </span>de  apalancamiento.  Est<span class=\"lsa\">a  </span>ratio  se  calcula  como  el endeudamiento <span class=\"_ _e\"> </span>neto <span class=\"_ _e\"> </span>dividido <span class=\"_ _e\"> </span>entre <span class=\"_ _e\"> </span>el <span class=\"_ _17\"> </span>capital <span class=\"_ _e\"> </span>total.<span class=\"_ _6\"></span> <span class=\"_ _e\"> </span>El <span class=\"_ _17\"> </span>endeudamiento <span class=\"_ _e\"> </span>neto <span class=\"_ _e\"> </span>se determina <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>suma <span class=\"_ _a\"></span>de<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>las <span class=\"_ _9\"></span>deudas <span class=\"_ _11\"></span>fi<span class=\"_ _2\"></span>nanc<span class=\"_ _6\"></span>ieras <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>otras <span class=\"_ _9\"></span>cuentas <span class=\"_ _a\"></span>a <span class=\"_ _11\"></span>pagar, <span class=\"_ _9\"></span>m\u00e1s <span class=\"_ _a\"></span>otros<span class=\"_ _6\"></span> acreedores <span class=\"_ _d\"> </span>no <span class=\"_ _13\"> </span>corrientes, <span class=\"_ _c\"> </span>m<span class=\"_ _2\"></span>enos <span class=\"_ _d\"> </span>efectivo <span class=\"_ _d\"> </span>y  otro<span class=\"_ _6\"></span>s <span class=\"_ _13\"> </span>medios <span class=\"_ _d\"> </span>l\u00edquidos <span class=\"_ _13\"> </span>equivalentes <span class=\"_ _13\"> </span>y activos <span class=\"_ _6\"></span>financiero<span class=\"_ _6\"></span>s corr<span class=\"_ _6\"></span>ientes y<span class=\"_ _6\"></span> no<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>corrientes. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>total <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>capital <span class=\"_ _f\"></span>se calc<span class=\"_ _6\"></span>ula <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>suma de patrimonio neto m<span class=\"_ _6\"></span>\u00e1s el endeudamien<span class=\"_ _6\"></span>to neto.<span class=\"_ _117\"> </span>Los ratios del 2025 y 20<span class=\"_ _6\"></span>24 se han deter<span class=\"_ _6\"></span>minado de la si<span class=\"_ _6\"></span>guiente forma: Miles de euros 2025 2024 Total endeudamient<span class=\"_ _6\"></span>o corriente y no co<span class=\"_ _6\"></span>rriente (nota 13) 433.292 26.291 Menos:  <span class=\"_ _29\"> </span>Efectivo y otros<span class=\"_ _6\"></span> medios equivalen<span class=\"_ _6\"></span>tes<span class=\"_ _2\"></span> (nota 9<span class=\"_ _6\"></span>) 117.312 64.222  <span class=\"_ _2a\"> </span>Activos financiero<span class=\"_ _6\"></span>s corrientes y no <span class=\"_ _6\"></span>corrientes      (sin fianzas) (not<span class=\"_ _6\"></span>a 6) 14.161    7.922 Deuda neta (nota 13<span class=\"_ _6\"></span>) 301.819 (4<span class=\"ls0\">5.853) </span>Patrimonio neto<span class=\"_ _6\"></span> 745.585 726.618 El <span class=\"_ _1c\"> </span>incremento <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>deuda <span class=\"_ _1c\"> </span>financiera <span class=\"_ _1c\"> </span>derivado <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>la <span class=\"_ _1c\"> </span>financiaci\u00f3n <span class=\"_ _1c\"> </span>externa <span class=\"_ _1c\"> </span>para <span class=\"_ _1c\"> </span>la adquisici\u00f3n  de  filiales  (nota  24)  no  compromete  el  patrimon<span class=\"_ _6\"></span>io  neto <span class=\"_ _1c\"> </span>del  Grupo, manteni\u00e9ndose <span class=\"_ _18\"> </span>los <span class=\"_ _e\"> </span>ratios <span class=\"_ _18\"> </span>de <span class=\"_ _17\"> </span>solvencia <span class=\"_ _18\"> </span>y <span class=\"_ _e\"> </span>apalancamiento <span class=\"_ _18\"> </span>dentro <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>l\u00edmites<span class=\"_ _6\"></span> adecuados.<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": " <span class=\"_ _29\"> </span>Efectivo y otros<span class=\"_ _6\"></span> medios equivalen<span class=\"_ _6\"></span>tes<span class=\"_ _2\"></span> (nota 9<span class=\"_ _6\"></span>) 117.312 64.222  <span class=\"_ _2a\"> </span>Activos financiero<span class=\"_ _6\"></span>s corrientes y no <span class=\"_ _6\"></span>corrientes      (sin fianzas) (not<span class=\"_ _6\"></span>a 6) 14.161    7.922 <div class=\"c wf h11 gsfd\"><div class=\"t m0 x63 h19 y587 ff2 fs5 fc0 sc0 ls0 ws0\">La <span class=\"_ _17\"> </span>clasificaci\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _3\"> </span>otros <span class=\"_ _17\"> </span>pasivos <span class=\"_ _17\"> </span>financieros <span class=\"_ _17\"> </span>no <span class=\"_ _3\"> </span>corrientes <span class=\"_ _3\"> </span>incluyendo <span class=\"_ _17\"> </span>intereses <span class=\"_ _17\"> </span>no </div><div class=\"t m0 x63 h19 y61b ff2 fs5 fc0 sc0 ls0 ws0\">devengados, por venc<span class=\"_ _6\"></span>imientos es como <span class=\"_ _6\"></span>sigue: </div><div class=\"t m0 x6d h19 y61c ff2 fs5 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h19 y172 ff2 fs5 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x63 h19 y61d ff2 fs5 fc0 sc0 ls0 ws0\">Las <span class=\"_ _2\"></span>deudas con <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Minister<span class=\"_ _6\"></span>io <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Ciencia e <span class=\"_ _2\"></span>Innovaci\u00f3n corresponden al <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>amortizado de </div><div class=\"t m0 x63 h19 y61e ff2 fs5 fc0 sc0 ls0 ws0\">los anticipos r<span class=\"_ _2\"></span>eintegr<span class=\"_ _6\"></span>ables a <span class=\"_ _2\"></span>largo plazo <span class=\"_ _2\"></span>sin devengo de <span class=\"_ _2\"></span>intereses y concedidos como <span class=\"_ _2\"></span>ayuda<span class=\"_ _6\"></span> </div><div class=\"t m0 x63 h19 y61f ff2 fs5 fc0 sc0 ls0 ws0\">de f<span class=\"_ _6\"></span>inanciaci\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>determina<span class=\"_ _6\"></span>dos p<span class=\"_ _6\"></span>royectos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>investigac<span class=\"_ _6\"></span>i\u00f3n y <span class=\"_ _f\"></span>desarrollo. E<span class=\"_ _6\"></span>ste valo<span class=\"_ _6\"></span>r <span class=\"_ _6\"></span>no di<span class=\"_ _6\"></span>fiere </div><div class=\"t m0 x63 h19 y620 ff2 fs5 fc0 sc0 ls0 ws0\">significativa<span class=\"_ _6\"></span>mente de su valor <span class=\"_ _6\"></span>razonable. <span class=\"_ _12\"> </span> </div></div><div class=\"c w9d h80 gsfe\"><div class=\"t m0 xd9 h13 y432 ff2 fs4 fc0 sc0 ls0 ws0\">Miles de euro<span class=\"_ _2\"></span>s </div></div><div class=\"c w9d h79 gsff\"><div class=\"t m0 xda h13 y412 ff2 fs4 fc0 sc0 ls1 ws0\">202<span class=\"ls0\">5 </span></div></div><div class=\"c w56 h81 gs100\"><div class=\"t m0 x4b h13 y432 ff2 fs4 fc0 sc0 ls1 ws0\">202<span class=\"ls0\">7 </span></div></div><div class=\"c w9e h81 gs101\"><div class=\"t m0 x4b h13 y432 ff2 fs4 fc0 sc0 ls1 ws0\">202<span class=\"ls0\">8 </span></div></div><div class=\"c w9f h81 gs102\"><div class=\"t m0 x4b h13 y432 ff2 fs4 fc0 sc0 ls1 ws0\">202<span class=\"ls0\">9 </span></div></div><div class=\"c w9e h81 gs103\"><div class=\"t m0 x4b h13 y432 ff2 fs4 fc0 sc0 ls1 ws0\">2030<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h81 gs104\"><div class=\"t m0 xc h13 y624 ff2 fs4 fc0 sc0 ls0 ws0\">A\u00f1os </div><div class=\"t m0 x43 h13 y432 ff2 fs4 fc0 sc0 ls0 ws0\">posteriores </div></div><div class=\"c w48 h81 gs105\"><div class=\"t m0 x15 h13 y624 ff2 fs4 fc0 sc0 ls0 ws0\">Total no </div><div class=\"t m0 x15 h13 y432 ff2 fs4 fc0 sc0 ls0 ws0\">corriente </div></div><div class=\"c w5e h15 gs106\"><div class=\"t m0 xf h13 y7d ff2 fs4 fc0 sc0 ls0 ws0\">Deudas con<span class=\"_ _6\"></span> entidades <span class=\"_ _6\"></span>de </div><div class=\"t m0 xf h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">cr\u00e9dito<span class=\"_ _6\"></span> </div></div><div class=\"c w56 h15 gs107\"><div class=\"t m0 x16 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">27.223 </div></div><div class=\"c w9e h15 gs108\"><div class=\"t m0 x16 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">71.629 </div></div><div class=\"c w9f h15 gs109\"><div class=\"t m0 x16 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">84.488 </div></div><div class=\"c w9e h15 gs10a\"><div class=\"t m0 x16 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">81.7<span class=\"ls1\">43<span class=\"_ _6\"></span><span class=\"ls0\"> </span></span></div></div><div class=\"c wa0 h15 gs10b\"><div class=\"t m0 x47 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">108.648 </div></div><div class=\"c w48 h15 gs10c\"><div class=\"t m0 x47 h13 y12 ff2 fs4 fc0 sc0 ls1 ws0\">37<span class=\"ls0\">3.<span class=\"_ _6\"></span>731 </span></div></div><div class=\"c w5e hf gs10d\"><div class=\"t m0 xf h13 y48 ff2 fs4 fc0 sc0 ls0 ws0\">Ministeri<span class=\"_ _6\"></span>o de Cie<span class=\"_ _6\"></span>ncia e </div><div class=\"t m0 xf h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">Innovaci<span class=\"_ _6\"></span>\u00f3n y CDTI </div></div><div class=\"c w56 hf gs10e\"><div class=\"t m0 x12 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">512 </div></div><div class=\"c w9e hf gs10f\"><div class=\"t m0 x12 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">371 </div></div><div class=\"c w9f hf gs110\"><div class=\"t m0 x12 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">324 </div></div><div class=\"c w9e hf gs111\"><div class=\"t m0 x12 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">289 </div></div><div class=\"c wa0 hf gs112\"><div class=\"t m0 x85 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">968 </div></div><div class=\"c w48 hf gs113\"><div class=\"t m0 x56 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">2.464 </div></div><div class=\"c w5e h15 gs114\"><div class=\"t m0 xf h13 y7d ff2 fs4 fc0 sc0 ls0 ws0\">Acreedores <span class=\"_ _6\"></span>por </div><div class=\"t m0 xf h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">arrendamie<span class=\"_ _6\"></span>nto fina<span class=\"_ _6\"></span>nciero </div></div><div class=\"c w56 h15 gs115\"><div class=\"t m0 x47 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">2.277 </div></div><div class=\"c w9e h15 gs116\"><div class=\"t m0 x12 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">662 </div></div><div class=\"c w9f h15 gs117\"><div class=\"t m0 x12 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">701 </div></div><div class=\"c w9e h15 gs118\"><div class=\"t m0 x12 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">742 </div></div><div class=\"c wa0 h15 gs119\"><div class=\"t m0 x85 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">784 </div></div><div class=\"c w48 h15 gs11a\"><div class=\"t m0 x56 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">5.166 </div></div><div class=\"c w5e h83 gs11b\"><div class=\"t m0 xf h13 y62a ff2 fs4 fc0 sc0 ls0 ws0\">Intereses <span class=\"_ _6\"></span>de deudas<span class=\"_ _6\"></span> con </div><div class=\"t m0 xf h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">entidades<span class=\"_ _6\"></span> de cr\u00e9<span class=\"_ _6\"></span>dito </div></div><div class=\"c w56 h83 gs11c\"><div class=\"t m0 x47 h13 y62b ff2 fs4 fc0 sc0 ls0 ws0\">8.567 </div></div><div class=\"c w9e h83 gs11d\"><div class=\"t m0 x47 h13 y62b ff2 fs4 fc0 sc0 ls0 ws0\">7.597 </div></div><div class=\"c w9f h83 gs11e\"><div class=\"t m0 x47 h13 y62b ff2 fs4 fc0 sc0 ls0 ws0\">5.699 </div></div><div class=\"c w9e h83 gs11f\"><div class=\"t m0 x47 h13 y62b ff2 fs4 fc0 sc0 ls0 ws0\">3.690 </div></div><div class=\"c wa0 h83 gs120\"><div class=\"t m0 x56 h13 y62b ff2 fs4 fc0 sc0 ls0 ws0\">2.955 </div></div><div class=\"c w48 h83 gs121\"><div class=\"t m0 xc h13 y62b ff2 fs4 fc0 sc0 ls0 ws0\">28.508 </div></div><div class=\"c w5e ha gs122\"><div class=\"t m0 xf h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">Total pasi<span class=\"_ _6\"></span>vos fina<span class=\"_ _6\"></span>ncieros </div></div><div class=\"c w56 ha gs123\"><div class=\"t m0 x16 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">38.579 </div></div><div class=\"c w9e ha gs124\"><div class=\"t m0 x16 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">80.259 </div></div><div class=\"c w9f ha gs125\"><div class=\"t m0 x16 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">91.212 </div></div><div class=\"c w9e ha gs126\"><div class=\"t m0 x16 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">86.464 </div></div><div class=\"c wa0 ha gs127\"><div class=\"t m0 x47 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">113.355 </div></div><div class=\"c w48 ha gs128\"><div class=\"t m0 x47 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">409.8<span class=\"ls3\">69</span> </div></div><div class=\"c w9d h84 gs129\"><div class=\"t m0 xd9 h13 y412 ff2 fs4 fc0 sc0 ls0 ws0\">Miles de euro<span class=\"_ _2\"></span>s </div></div><div class=\"c w9d h79 gs12a\"><div class=\"t m0 xda h13 y412 ff2 fs4 fc0 sc0 ls1 ws0\">202<span class=\"ls0\">4 </span></div></div><div class=\"c w56 h81 gs12b\"><div class=\"t m0 x4b h13 y412 ff2 fs4 fc0 sc0 ls1 ws0\">202<span class=\"ls0\">6 </span></div></div><div class=\"c w9e h81 gs12c\"><div class=\"t m0 x4b h13 y412 ff2 fs4 fc0 sc0 ls1 ws0\">202<span class=\"ls0\">7 </span></div></div><div class=\"c w9f h81 gs12d\"><div class=\"t m0 x4b h13 y412 ff2 fs4 fc0 sc0 ls1 ws0\">202<span class=\"ls0\">8 </span></div></div><div class=\"c w9e h81 gs12e\"><div class=\"t m0 x4b h13 y412 ff2 fs4 fc0 sc0 ls1 ws0\">202<span class=\"ls0\">9 </span></div></div><div class=\"c wa0 h81 gs12f\"><div class=\"t m0 xc h13 y415 ff2 fs4 fc0 sc0 ls0 ws0\">A\u00f1os </div><div class=\"t m0 x43 h13 y412 ff2 fs4 fc0 sc0 ls0 ws0\">posteriores </div></div><div class=\"c w48 h81 gs130\"><div class=\"t m0 x15 h13 y415 ff2 fs4 fc0 sc0 ls0 ws0\">Total no </div><div class=\"t m0 x15 h13 y412 ff2 fs4 fc0 sc0 ls0 ws0\">corriente </div></div><div class=\"c w5e hf gs131\"><div class=\"t m0 xf h13 y48 ff2 fs4 fc0 sc0 ls0 ws0\">Ministeri<span class=\"_ _6\"></span>o de Cie<span class=\"_ _6\"></span>ncia e </div><div class=\"t m0 xf h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _3\"> </span>I<span class=\"_ _2\"></span>nnova<span class=\"_ _6\"></span>ci\u00f3n y CD<span class=\"_ _6\"></span>TI </div></div><div class=\"c w56 hf gs132\"><div class=\"t m0 x12 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">841 </div></div><div class=\"c w9e hf gs133\"><div class=\"t m0 x12 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">529 </div></div><div class=\"c w9f hf gs134\"><div class=\"t m0 x12 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">378 </div></div><div class=\"c w9e hf gs135\"><div class=\"t m0 x12 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">350 </div></div><div class=\"c wa0 hf gs136\"><div class=\"t m0 x85 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">529 </div></div><div class=\"c w48 hf gs137\"><div class=\"t m0 x56 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">2.627 </div></div><div class=\"c w5e h15 gs138\"><div class=\"t m0 xf h13 y7d ff2 fs4 fc0 sc0 ls0 ws0\">Acreedores <span class=\"_ _6\"></span>por </div><div class=\"t m0 xf h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">arrendamie<span class=\"_ _6\"></span>nto fina<span class=\"_ _6\"></span>nciero </div></div><div class=\"c w56 h15 gs139\"><div class=\"t m0 x47 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">1.418 </div></div><div class=\"c w9e h15 gs13a\"><div class=\"t m0 x12 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">378 </div></div><div class=\"c w9f h15 gs13b\"><div class=\"t m0 x12 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">399 </div></div><div class=\"c w9e h15 gs13c\"><div class=\"t m0 x12 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">423 </div></div><div class=\"c wa0 h15 gs13d\"><div class=\"t m0 x85 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">447 </div></div><div class=\"c w48 h15 gs13e\"><div class=\"t m0 x56 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">3.065 </div></div><div class=\"c w5e ha gs13f\"><div class=\"t m0 xf h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">Total pasi<span class=\"_ _6\"></span>vos fina<span class=\"_ _6\"></span>ncieros </div></div><div class=\"c w56 ha gs140\"><div class=\"t m0 x47 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">2.259 </div></div><div class=\"c w9e ha gs141\"><div class=\"t m0 x12 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">907 </div></div><div class=\"c w9f ha gs142\"><div class=\"t m0 x12 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">777 </div></div><div class=\"c w9e ha gs143\"><div class=\"t m0 x12 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">773 </div></div><div class=\"c wa0 ha gs144\"><div class=\"t m0 x85 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">976 </div></div><div class=\"c w48 ha gs145\"><div class=\"t m0 x56 h13 y12 ff2 fs4 fc0 sc0 ls0 ws0\">5.692 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-341": {
   "value": "11.2 <span class=\"_ _19\"> </span>Otras reservas<span class=\"_ _6\"></span> Un detalle de ot<span class=\"_ _6\"></span>ras reservas al 31 <span class=\"_ _6\"></span>de diciembre de 20<span class=\"_ _6\"></span>25 y 2024 es como sigue: Miles de euros 2025 2024 Reserva legal 6.324 6.324 Reserva por fondo de <span class=\"_ _6\"></span>comercio - 535 Reservas de capi<span class=\"_ _6\"></span>talizaci\u00f3n 444 444 Otros instrumento<span class=\"_ _6\"></span>s de patrimonio 1.722 1.667 Reservas volunta<span class=\"_ _6\"></span>rias 540.480 500.942 548.970 509.912 Reserva legal Las sociedades <span class=\"_ _2\"></span>est\u00e1n <span class=\"_ _2\"></span>obliga<span class=\"_ _6\"></span>das <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>destin<span class=\"_ _6\"></span>ar <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>cifra igual <span class=\"_ _2\"></span>al 10% <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>benefic<span class=\"_ _6\"></span>ios de cada <span class=\"_ _10\"></span>ejercicio <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>la <span class=\"_ _10\"></span>constituci\u00f3n <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>un <span class=\"_ _10\"></span>f<span class=\"_ _2\"></span>ondo <span class=\"_ _10\"></span>de <span class=\"_ _10\"></span>r<span class=\"_ _2\"></span>eserva <span class=\"_ _10\"></span>hasta <span class=\"_ _f\"></span>que <span class=\"_ _10\"></span>este <span class=\"_ _f\"></span>alcance, <span class=\"_ _10\"></span>al <span class=\"_ _f\"></span>menos, el 20% del <span class=\"_ _6\"></span>capital soc<span class=\"_ _6\"></span>ial. Esta rese<span class=\"_ _6\"></span>rva no es dis<span class=\"_ _6\"></span>tribuible a los a<span class=\"_ _6\"></span>ccionistas y s\u00f3<span class=\"_ _6\"></span>lo podr\u00e1<span class=\"_ _6\"></span> ser <span class=\"_ _a\"></span>uti<span class=\"_ _6\"></span>lizada <span class=\"_ _a\"></span>pa<span class=\"_ _6\"></span>ra <span class=\"_ _a\"></span>cubri<span class=\"_ _6\"></span>r, <span class=\"_ _a\"></span>en <span class=\"_ _11\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>caso <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>no <span class=\"_ _a\"></span>tener <span class=\"_ _9\"></span>otras <span class=\"_ _9\"></span>reservas <span class=\"_ _a\"></span>dispon<span class=\"_ _6\"></span>ibles, <span class=\"_ _a\"></span>e<span class=\"_ _6\"></span>l <span class=\"_ _a\"></span>saldo<span class=\"_ _6\"></span> deudor de <span class=\"_ _6\"></span>la cuenta de<span class=\"_ _6\"></span> p\u00e9rdidas y<span class=\"_ _6\"></span> ganancias. Ta<span class=\"_ _6\"></span>mbi\u00e9n bajo<span class=\"_ _6\"></span> determinadas condic<span class=\"_ _6\"></span>iones se podr\u00e1 destinar a increme<span class=\"_ _6\"></span>ntar el capital social en la parte de esta reserva que supere el 10% de la cifr<span class=\"_ _6\"></span>a de capital ya a<span class=\"_ _6\"></span>mpliada. Reserva por fondo de <span class=\"_ _6\"></span>comercio La re<span class=\"_ _6\"></span>serva <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comercio <span class=\"_ _6\"></span>fue <span class=\"_ _6\"></span>dotada <span class=\"_ _f\"></span>de conformidad <span class=\"_ _f\"></span>con el <span class=\"_ _f\"></span>art\u00edculo 2<span class=\"_ _6\"></span>73.4 <span class=\"_ _6\"></span>del Texto <span class=\"_ _6\"></span>Refundido <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Ley <span class=\"_ _f\"></span>de Soci<span class=\"_ _6\"></span>edades <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Capital, <span class=\"_ _f\"></span>ya <span class=\"_ _6\"></span>derogado, <span class=\"_ _f\"></span>que es<span class=\"_ _6\"></span>tablec\u00eda <span class=\"_ _f\"></span>que, en tod<span class=\"_ _6\"></span>o cas<span class=\"_ _6\"></span>o, deb<span class=\"_ _6\"></span>\u00eda d<span class=\"_ _6\"></span>otarse <span class=\"_ _f\"></span>una reserva <span class=\"_ _f\"></span>i<span class=\"_ _2\"></span>ndispon<span class=\"_ _6\"></span>ible eq<span class=\"_ _6\"></span>uivalente a<span class=\"_ _6\"></span>l f<span class=\"_ _6\"></span>ondo d<span class=\"_ _6\"></span>e co<span class=\"_ _6\"></span>mercio que <span class=\"_ _c\"> </span>aparec\u00eda <span class=\"_ _c\"> </span>en <span class=\"_ _c\"> </span>el <span class=\"_ _d\"> </span>balance, <span class=\"_ _b\"> </span>destin\u00e1ndose <span class=\"_ _c\"> </span>a <span class=\"_ _d\"> </span>tal <span class=\"_ _c\"> </span>efecto <span class=\"_ _c\"> </span>una <span class=\"_ _c\"> </span>cifra <span class=\"_ _c\"> </span>del <span class=\"_ _d\"> </span>beneficio <span class=\"_ _b\"> </span>que representaba, <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>menos, <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>5% de<span class=\"_ _6\"></span>l impor<span class=\"_ _6\"></span>te del <span class=\"_ _f\"></span>citado fondo <span class=\"_ _f\"></span>de comercio. <span class=\"_ _f\"></span>Si no ex<span class=\"_ _6\"></span>ist\u00eda beneficio, <span class=\"_ _11\"></span>o <span class=\"_ _9\"></span>\u00e9ste <span class=\"_ _11\"></span>fuera <span class=\"_ _11\"></span>insuficiente, <span class=\"_ _11\"></span>se <span class=\"_ _9\"></span>deb\u00edan <span class=\"_ _9\"></span>emplear<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>reservas <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>libre <span class=\"_ _11\"></span>disposici\u00f3n. Esta reserva es de l<span class=\"_ _6\"></span>ibre disposici\u00f3n d<span class=\"_ _6\"></span>esde el 1 de ene<span class=\"_ _6\"></span>ro de 2016. Reservas volunta<span class=\"_ _6\"></span>rias  Corresponde <span class=\"_ _f\"></span>a <span class=\"_ _6\"></span>reservas <span class=\"_ _f\"></span>voluntarias, <span class=\"_ _f\"></span>las <span class=\"_ _6\"></span>cuales <span class=\"_ _f\"></span>son d<span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>libre <span class=\"_ _6\"></span>disposi<span class=\"_ _6\"></span>ci\u00f3n, <span class=\"_ _6\"></span>excepto <span class=\"_ _f\"></span>por <span class=\"_ _6\"></span>un importe <span class=\"_ _18\"> </span>de <span class=\"_ _e\"> </span>10.837 <span class=\"_ _18\"> </span>miles <span class=\"_ _e\"> </span>de <span class=\"_ _18\"> </span>euros <span class=\"_ _e\"> </span>correspondi<span class=\"_ _6\"></span>ente <span class=\"_ _e\"> </span>a <span class=\"_ _18\"> </span>los <span class=\"_ _e\"> </span>saldos <span class=\"_ _18\"> </span>pendientes <span class=\"_ _18\"> </span>de amortizaci\u00f3n al 31 de dicie<span class=\"_ _6\"></span>mbre de 2025 (<span class=\"_ _2\"></span>8.623 miles<span class=\"_ _6\"></span> de euros al 31 de diciembre de 2024) de los gasto<span class=\"_ _6\"></span>s de desarrollo reg<span class=\"_ _6\"></span>istrados por la So<span class=\"_ _6\"></span>ciedad Dominan<span class=\"_ _6\"></span>te.<span class=\"_ _117\"> </span>Otros instrumento<span class=\"_ _6\"></span>s de patrimonio La <span class=\"_ _18\"> </span>Junta <span class=\"_ _18\"> </span>General <span class=\"_ _1c\"> </span>de <span class=\"_ _18\"> </span>Accionistas <span class=\"_ _1c\"> </span>celebrada <span class=\"_ _18\"> </span>el <span class=\"_ _1c\"> </span>22 <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>junio <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>2022 <span class=\"_ _1c\"> </span>aprob\u00f3 <span class=\"_ _18\"> </span>el establecimien<span class=\"_ _6\"></span>to  d<span class=\"_ _6\"></span>e  un<span class=\"_ _6\"></span>  Pla<span class=\"_ _6\"></span>n  de <span class=\"_ _d\"> </span>Incentivos <span class=\"_ _d\"> </span>a  Larg<span class=\"_ _6\"></span>o <span class=\"_ _d\"> </span>Plazo  medi<span class=\"_ _6\"></span>ante <span class=\"_ _d\"> </span>la  entrega<span class=\"_ _6\"></span> <span class=\"_ _13\"> </span>de acciones <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _f\"></span>dominante, <span class=\"_ _f\"></span>modificado <span class=\"_ _f\"></span>en l<span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>Junta <span class=\"_ _6\"></span>Gene<span class=\"_ _6\"></span>ral <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>Accionistas <span class=\"_ _f\"></span>del 25 <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>junio<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>2024<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>para <span class=\"_ _a\"></span>ajusta<span class=\"_ _6\"></span>r <span class=\"_ _a\"></span>el <span class=\"_ _11\"></span>importe <span class=\"_ _9\"></span>correspondiente <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>consejero <span class=\"_ _9\"></span>ejecutivo, cuyos <span class=\"_ _3\"> </span>beneficiarios <span class=\"_ _17\"> </span>son <span class=\"_ _3\"> </span>det<span class=\"_ _2\"></span>erminados <span class=\"_ _17\"> </span>directivos <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>personal <span class=\"_ _3\"> </span>clave <span class=\"_ _3\"> </span>del<span class=\"_ _2\"></span> <span class=\"_ _3\"> </span>Grupo, incluyendo a<span class=\"_ _6\"></span>l Presid<span class=\"_ _6\"></span>ente po<span class=\"_ _6\"></span>r el <span class=\"_ _f\"></span>periodo en e<span class=\"_ _6\"></span>l que <span class=\"_ _f\"></span>ha mantenido <span class=\"_ _6\"></span>funciones e<span class=\"_ _6\"></span>jecutivas y<span class=\"_ _6\"></span> al <span class=\"_ _11\"></span>consejero <span class=\"_ _11\"></span>ejecutivo. <span class=\"_ _11\"></span>La <span class=\"_ _11\"></span>ent<span class=\"_ _2\"></span>rega <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ciones <span class=\"_ _2\"></span>objeto <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>este <span class=\"_ _11\"></span>plan <span class=\"_ _9\"></span>depender\u00e1 <span class=\"_ _2\"></span>del grado <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>cumplimiento <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>obj<span class=\"_ _2\"></span>etivos <span class=\"_ _10\"></span>establecidos <span class=\"_ _10\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>Consejo <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Administrac<span class=\"_ _6\"></span>i\u00f3n (nota 20). La <span class=\"_ _18\"> </span>Junta <span class=\"_ _18\"> </span>General <span class=\"_ _1c\"> </span>de <span class=\"_ _18\"> </span>Accionistas <span class=\"_ _1c\"> </span>celebrada <span class=\"_ _18\"> </span>el <span class=\"_ _1c\"> </span>25 <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>junio <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>2025 <span class=\"_ _1c\"> </span>aprob\u00f3 <span class=\"_ _18\"> </span>el establecimien<span class=\"_ _6\"></span>to de un segundo Plan de Incentivos a Largo Plazo,<span class=\"_ _6\"></span> mediante la entrega de <span class=\"_ _10\"></span>acciones <span class=\"_ _f\"></span>de <span class=\"_ _10\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _10\"></span>Sociedad, <span class=\"_ _10\"></span>cuyos <span class=\"_ _f\"></span>beneficiarios <span class=\"_ _10\"></span>son <span class=\"_ _10\"></span>determinados <span class=\"_ _10\"></span>directivos <span class=\"_ _10\"></span>y <span class=\"_ _f\"></span>personal clave de <span class=\"_ _6\"></span>la Socied<span class=\"_ _6\"></span>ad y su G<span class=\"_ _f\"></span>r<span class=\"_ _2\"></span>upo, <span class=\"_ _6\"></span>incluyendo el <span class=\"_ _6\"></span>consejero ejecu<span class=\"_ _6\"></span>tivo y ot<span class=\"_ _6\"></span>ros conseje<span class=\"_ _6\"></span>ros de <span class=\"_ _9\"></span>este <span class=\"_ _9\"></span>car\u00e1cter <span class=\"_ _11\"></span>que <span class=\"_ _9\"></span>puedan <span class=\"_ _9\"></span>nombrarse <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>futuro. <span class=\"_ _11\"></span>La <span class=\"_ _9\"></span>entrega <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>acciones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>este plan <span class=\"_ _f\"></span>depender\u00e1 <span class=\"_ _10\"></span>del <span class=\"_ _f\"></span>grado <span class=\"_ _f\"></span>de <span class=\"_ _10\"></span>cumplimiento <span class=\"_ _f\"></span>de <span class=\"_ _10\"></span>los <span class=\"_ _f\"></span>objetivos <span class=\"_ _f\"></span>establecidos <span class=\"_ _10\"></span>por <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>Consejo de Administraci\u00f3n <span class=\"_ _6\"></span>(nota 20<span class=\"ls6\">).</span> El <span class=\"_ _f\"></span>impacto <span class=\"_ _f\"></span>econ\u00f3mico <span class=\"_ _f\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _10\"></span>ej<span class=\"_ _2\"></span>ercicio <span class=\"_ _10\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>sido <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>gasto <span class=\"_ _f\"></span>de p<span class=\"_ _6\"></span>ersonal <span class=\"_ _f\"></span>por <span class=\"_ _f\"></span>importe de <span class=\"_ _11\"></span>746 <span class=\"_ _11\"></span>miles <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>euros <span class=\"_ _11\"></span>registrados <span class=\"_ _11\"></span>contra <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>Patrimon<span class=\"_ _6\"></span>io <span class=\"_ _11\"></span>Neto <span class=\"_ _9\"></span>(747 <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>iles <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>euros <span class=\"_ _11\"></span>en 2024) (nota 20).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "Otros instrumento<span class=\"_ _6\"></span>s de patrimonio La <span class=\"_ _18\"> </span>Junta <span class=\"_ _18\"> </span>General <span class=\"_ _1c\"> </span>de <span class=\"_ _18\"> </span>Accionistas <span class=\"_ _1c\"> </span>celebrada <span class=\"_ _18\"> </span>el <span class=\"_ _1c\"> </span>22 <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>junio <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>2022 <span class=\"_ _1c\"> </span>aprob\u00f3 <span class=\"_ _18\"> </span>el establecimien<span class=\"_ _6\"></span>to  d<span class=\"_ _6\"></span>e  un<span class=\"_ _6\"></span>  Pla<span class=\"_ _6\"></span>n  de <span class=\"_ _d\"> </span>Incentivos <span class=\"_ _d\"> </span>a  Larg<span class=\"_ _6\"></span>o <span class=\"_ _d\"> </span>Plazo  medi<span class=\"_ _6\"></span>ante <span class=\"_ _d\"> </span>la  entrega<span class=\"_ _6\"></span> <span class=\"_ _13\"> </span>de acciones <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _f\"></span>dominante, <span class=\"_ _f\"></span>modificado <span class=\"_ _f\"></span>en l<span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>Junta <span class=\"_ _6\"></span>Gene<span class=\"_ _6\"></span>ral <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>Accionistas <span class=\"_ _f\"></span>del 25 <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>junio<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>2024<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>para <span class=\"_ _a\"></span>ajusta<span class=\"_ _6\"></span>r <span class=\"_ _a\"></span>el <span class=\"_ _11\"></span>importe <span class=\"_ _9\"></span>correspondiente <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>consejero <span class=\"_ _9\"></span>ejecutivo, cuyos <span class=\"_ _3\"> </span>beneficiarios <span class=\"_ _17\"> </span>son <span class=\"_ _3\"> </span>det<span class=\"_ _2\"></span>erminados <span class=\"_ _17\"> </span>directivos <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>personal <span class=\"_ _3\"> </span>clave <span class=\"_ _3\"> </span>del<span class=\"_ _2\"></span> <span class=\"_ _3\"> </span>Grupo, incluyendo a<span class=\"_ _6\"></span>l Presid<span class=\"_ _6\"></span>ente po<span class=\"_ _6\"></span>r el <span class=\"_ _f\"></span>periodo en e<span class=\"_ _6\"></span>l que <span class=\"_ _f\"></span>ha mantenido <span class=\"_ _6\"></span>funciones e<span class=\"_ _6\"></span>jecutivas y<span class=\"_ _6\"></span> al <span class=\"_ _11\"></span>consejero <span class=\"_ _11\"></span>ejecutivo. <span class=\"_ _11\"></span>La <span class=\"_ _11\"></span>ent<span class=\"_ _2\"></span>rega <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ciones <span class=\"_ _2\"></span>objeto <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>este <span class=\"_ _11\"></span>plan <span class=\"_ _9\"></span>depender\u00e1 <span class=\"_ _2\"></span>del grado <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>cumplimiento <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>obj<span class=\"_ _2\"></span>etivos <span class=\"_ _10\"></span>establecidos <span class=\"_ _10\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>Consejo <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Administrac<span class=\"_ _6\"></span>i\u00f3n (nota 20). La <span class=\"_ _18\"> </span>Junta <span class=\"_ _18\"> </span>General <span class=\"_ _1c\"> </span>de <span class=\"_ _18\"> </span>Accionistas <span class=\"_ _1c\"> </span>celebrada <span class=\"_ _18\"> </span>el <span class=\"_ _1c\"> </span>25 <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>junio <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>2025 <span class=\"_ _1c\"> </span>aprob\u00f3 <span class=\"_ _18\"> </span>el establecimien<span class=\"_ _6\"></span>to de un segundo Plan de Incentivos a Largo Plazo,<span class=\"_ _6\"></span> mediante la entrega de <span class=\"_ _10\"></span>acciones <span class=\"_ _f\"></span>de <span class=\"_ _10\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _10\"></span>Sociedad, <span class=\"_ _10\"></span>cuyos <span class=\"_ _f\"></span>beneficiarios <span class=\"_ _10\"></span>son <span class=\"_ _10\"></span>determinados <span class=\"_ _10\"></span>directivos <span class=\"_ _10\"></span>y <span class=\"_ _f\"></span>personal clave de <span class=\"_ _6\"></span>la Socied<span class=\"_ _6\"></span>ad y su G<span class=\"_ _f\"></span>r<span class=\"_ _2\"></span>upo, <span class=\"_ _6\"></span>incluyendo el <span class=\"_ _6\"></span>consejero ejecu<span class=\"_ _6\"></span>tivo y ot<span class=\"_ _6\"></span>ros conseje<span class=\"_ _6\"></span>ros de <span class=\"_ _9\"></span>este <span class=\"_ _9\"></span>car\u00e1cter <span class=\"_ _11\"></span>que <span class=\"_ _9\"></span>puedan <span class=\"_ _9\"></span>nombrarse <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>futuro. <span class=\"_ _11\"></span>La <span class=\"_ _9\"></span>entrega <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>acciones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>este plan <span class=\"_ _f\"></span>depender\u00e1 <span class=\"_ _10\"></span>del <span class=\"_ _f\"></span>grado <span class=\"_ _f\"></span>de <span class=\"_ _10\"></span>cumplimiento <span class=\"_ _f\"></span>de <span class=\"_ _10\"></span>los <span class=\"_ _f\"></span>objetivos <span class=\"_ _f\"></span>establecidos <span class=\"_ _10\"></span>por <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>Consejo de Administraci\u00f3n <span class=\"_ _6\"></span>(nota 20<span class=\"ls6\">).</span> El <span class=\"_ _f\"></span>impacto <span class=\"_ _f\"></span>econ\u00f3mico <span class=\"_ _f\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _10\"></span>ej<span class=\"_ _2\"></span>ercicio <span class=\"_ _10\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>sido <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>gasto <span class=\"_ _f\"></span>de p<span class=\"_ _6\"></span>ersonal <span class=\"_ _f\"></span>por <span class=\"_ _f\"></span>importe de <span class=\"_ _11\"></span>746 <span class=\"_ _11\"></span>miles <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>euros <span class=\"_ _11\"></span>registrados <span class=\"_ _11\"></span>contra <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>Patrimon<span class=\"_ _6\"></span>io <span class=\"_ _11\"></span>Neto <span class=\"_ _9\"></span>(747 <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>iles <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>euros <span class=\"_ _11\"></span>en 2024) (nota 20).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "0.041",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "fact-398": {
   "value": "Estas <span class=\"_ _2\"></span>cantidades <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>distribui<span class=\"_ _6\"></span>r <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>exced\u00edan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>resultados <span class=\"_ _2\"></span>obtenidos <span class=\"_ _2\"></span>desde <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>fin <span class=\"_ _2\"></span>del \u00faltimo ejercicio, deducida la estimaci\u00f3n del Impuesto sobre sociedades a <span class=\"_ _2\"></span>pagar sobre<span class=\"_ _6\"></span> dichos  resultados,  en  l\u00ednea  con <span class=\"_ _1c\"> </span>lo  establecido  en <span class=\"_ _1c\"> </span>el  art\u00edculo  277 <span class=\"_ _1c\"> </span>de  la  Ley <span class=\"_ _1c\"> </span>de Sociedades de Ca<span class=\"_ _6\"></span>pital (Texto Refundido) d<span class=\"_ _6\"></span>e RD 1/201<span class=\"_ _6\"></span>0 de 2 de julio de 2010.<span class=\"_ _117\"> </span>El <span class=\"_ _2\"></span>estado contable <span class=\"_ _2\"></span>provisio<span class=\"_ _6\"></span>nal <span class=\"_ _2\"></span>formulado de <span class=\"_ _2\"></span>acuerdo con <span class=\"_ _2\"></span>los r<span class=\"_ _2\"></span>equisi<span class=\"_ _6\"></span>tos <span class=\"_ _2\"></span>legales y <span class=\"_ _2\"></span>que pon\u00eda  de  manifiesto <span class=\"_ _13\"> </span>la  existencia  de  liquide<span class=\"_ _6\"></span>z  suficiente  para  la  dist<span class=\"_ _6\"></span>ribuci\u00f3n  del mencionado dividendo <span class=\"_ _6\"></span>se expone a <span class=\"_ _6\"></span>continuaci\u00f3n: Miles de euros Tesorer\u00eda a 31 de o<span class=\"_ _6\"></span>ctubre de 2025 62.710  Entradas previs<span class=\"_ _6\"></span>tas de tesorer\u00eda  340.522  Salidas previstas<span class=\"_ _6\"></span> de tesorer\u00eda (inc<span class=\"_ _6\"></span>luyendo dividendos e inve<span class=\"_ _6\"></span>rsiones) (378.232) Tesorer\u00eda a 31 de o<span class=\"_ _6\"></span>ctubre de 2026 25.000 El <span class=\"_ _11\"></span>beneficio <span class=\"_ _2\"></span>distribuible <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>octubre <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>2025 <span class=\"_ _2\"></span>asciende <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>54.826 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>euros. En <span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>ecuenc<span class=\"_ _6\"></span>ia, <span class=\"_ _11\"></span>tanto <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _2\"></span>resultados <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>echa, <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>situaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>tesorer\u00eda <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>su evoluci\u00f3n <span class=\"_ _2\"></span>prevista <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>plazo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>a\u00f1o <span class=\"_ _11\"></span>permiten <span class=\"_ _11\"></span>repartir <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>dividendo <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>cuenta <span class=\"_ _2\"></span>del<span class=\"_ _2\"></span> ejercicio 2025 d<span class=\"_ _6\"></span>e 0,041 euros bru<span class=\"_ _6\"></span>tos por acci\u00f3n. De <span class=\"_ _f\"></span>acuerdo <span class=\"_ _10\"></span>con <span class=\"_ _f\"></span>la <span class=\"_ _10\"></span>r<span class=\"_ _2\"></span>esoluci\u00f3<span class=\"_ _6\"></span>n <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Consejo <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>Administraci\u00f3n <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>fecha <span class=\"_ _10\"></span>27 <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>noviembre de <span class=\"_ _9\"></span>2024, <span class=\"_ _11\"></span>se <span class=\"_ _9\"></span>acord\u00f3 <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>distribuci\u00f3n <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>accionistas <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>dividendo <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>cuenta <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>0,041 euros <span class=\"_ _a\"></span>po<span class=\"_ _6\"></span>r <span class=\"_ _a\"></span>acci\u00f3n, <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>importe <span class=\"_ _9\"></span>total <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>12.761 <span class=\"_ _9\"></span>m<span class=\"_ _2\"></span>iles <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>euros, <span class=\"_ _9\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>registr\u00f3 <span class=\"_ _a\"></span>e<span class=\"_ _6\"></span>n <span class=\"_ _a\"></span>el ep\u00edgrafe  d<span class=\"_ _6\"></span>e  Otros<span class=\"_ _6\"></span>  pasivos<span class=\"_ _6\"></span>  financ<span class=\"_ _6\"></span>ieros  corri<span class=\"_ _6\"></span>entes  (n<span class=\"_ _6\"></span>ota  13).  Dich<span class=\"_ _6\"></span>o  impor<span class=\"_ _6\"></span>te  se <span class=\"_ _d\"> </span>ha abonado en enero<span class=\"_ _6\"></span> de 2025. Por <span class=\"_ _2\"></span>otro<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>lado, en la <span class=\"_ _2\"></span>Junta General de <span class=\"_ _2\"></span>Accionista<span class=\"_ _6\"></span>s <span class=\"_ _2\"></span>celeb<span class=\"_ _6\"></span>rada el <span class=\"_ _2\"></span>25 de <span class=\"_ _2\"></span>junio de <span class=\"_ _2\"></span>2025<span class=\"_ _6\"></span> se aprob\u00f3 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>distribuci\u00f3n de <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>dividendo complementario por <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>42.953 <span class=\"_ _2\"></span>miles de euros que ha <span class=\"_ _6\"></span>sido abonado en jul<span class=\"_ _6\"></span>io de 2025.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-342": {
   "value": "12. <span class=\"_ _14\"> </span>Ganancias por a<span class=\"_ _6\"></span>cci\u00f3n 12.1 <span class=\"_ _19\"> </span>B\u00e1sicas  <span class=\"_ _15\"> </span>Las <span class=\"_ _b\"> </span>ganancias <span class=\"_ _a\"></span>b\u00e1sicas <span class=\"_ _b\"> </span>por <span class=\"_ _a\"></span>acci\u00f3n <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>calculan <span class=\"_ _a\"></span>dividiendo <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>beneficio<span class=\"_ _6\"></span> <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>ejercicio atribuible <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _a\"></span>propie<span class=\"_ _6\"></span>tarios <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>instrumen<span class=\"_ _6\"></span>tos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>patrimonio <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>entre <span class=\"_ _a\"></span>el n\u00famero <span class=\"_ _11\"></span>medio <span class=\"_ _11\"></span>ponderado <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>acciones <span class=\"_ _11\"></span>ordinarias <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>circulaci\u00f3n <span class=\"_ _11\"></span>durante <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>ejercicio, excluidas las acc<span class=\"_ _6\"></span>iones propias. 2025 2024 Beneficio atribui<span class=\"_ _6\"></span>ble a los propie<span class=\"_ _6\"></span>tarios de instrumen<span class=\"_ _6\"></span>tos  <span class=\"_ _3\"> </span>de patrimonio de la do<span class=\"_ _6\"></span>minante (en mile<span class=\"_ _6\"></span>s de euros) 79.630 111.360 N\u00fame<span class=\"_ _6\"></span>ro me<span class=\"_ _6\"></span>dio <span class=\"_ _6\"></span>ponde<span class=\"_ _6\"></span>rado d<span class=\"_ _6\"></span>e acc<span class=\"_ _6\"></span>ione<span class=\"_ _6\"></span>s ordi<span class=\"_ _6\"></span>nar<span class=\"_ _6\"></span>ias en  <span class=\"_ _3\"> </span>circu<span class=\"_ _6\"></span>laci\u00f3n<span class=\"_ _6\"></span>  311.255.807 311.248.691 Ganancias b\u00e1s<span class=\"_ _6\"></span>icas por acci\u00f3n (en eur<span class=\"_ _6\"></span>os) 0,256 0,358 El <span class=\"_ _11\"></span>n\u00famero <span class=\"_ _9\"></span>medio <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>acciones <span class=\"_ _11\"></span>ordinarias <span class=\"_ _11\"></span>en <span class=\"_ _a\"></span>c<span class=\"_ _6\"></span>irculaci\u00f3n, <span class=\"_ _11\"></span>excluidas <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>acciones <span class=\"_ _11\"></span>pr<span class=\"_ _2\"></span>opias, <span class=\"_ _11\"></span>se calcula como sigue<span class=\"_ _6\"></span>: 2025 2024 Acciones ordinar<span class=\"_ _6\"></span>ias en circulac<span class=\"_ _6\"></span>i\u00f3n al 1 de enero 311.248.691 311.248.691 Su<span class=\"ls0\">scripci\u00f3n de acciones p<span class=\"_ _6\"></span>ropias ponderad<span class=\"_ _6\"></span>a 2025 </span>7.116 - N\u00famero medio pond<span class=\"_ _6\"></span>erado de accion<span class=\"_ _6\"></span>es ordinarias  <span class=\"_ _3\"> </span>en circulaci\u00f3n al 31 de d<span class=\"_ _6\"></span>iciembre 311.255.807 311.248.691 12.2 <span class=\"_ _19\"> </span>Diluidas Las gananc<span class=\"_ _6\"></span>ias dilu<span class=\"_ _6\"></span>idas por <span class=\"_ _f\"></span>ac<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _6\"></span>se calcu<span class=\"_ _6\"></span>lan divid<span class=\"_ _6\"></span>iendo el <span class=\"_ _6\"></span>beneficio de<span class=\"_ _6\"></span>l ejerci<span class=\"_ _6\"></span>cio atribuib<span class=\"_ _6\"></span>le a <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>propietarios <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>instrumentos <span class=\"_ _a\"> </span>de <span class=\"_ _b\"> </span>patrimonio <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>Sociedad <span class=\"_ _b\"> </span>entre <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>n\u00famero <span class=\"_ _b\"> </span>medio ponderado <span class=\"_ _6\"></span>de ac<span class=\"_ _6\"></span>ciones ord<span class=\"_ _6\"></span>inarias en<span class=\"_ _6\"></span> circula<span class=\"_ _6\"></span>ci\u00f3n y<span class=\"_ _6\"></span> acciones <span class=\"_ _f\"></span>or<span class=\"_ _2\"></span>dina<span class=\"_ _6\"></span>rias potenciales <span class=\"_ _f\"></span>durante el ejercicio, exclu<span class=\"_ _6\"></span>idas las acciones p<span class=\"_ _6\"></span>ropias. 2025 2024 Beneficio atribui<span class=\"_ _6\"></span>ble a los propie<span class=\"_ _6\"></span>tarios de instrumen<span class=\"_ _6\"></span>tos  <span class=\"_ _3\"> </span>de patrimonio de la do<span class=\"_ _6\"></span>minante (en mile<span class=\"_ _6\"></span>s de euros) 79.630 111.360 N\u00fame<span class=\"_ _6\"></span>ro me<span class=\"_ _6\"></span>dio <span class=\"_ _6\"></span>ponde<span class=\"_ _6\"></span>rado d<span class=\"_ _6\"></span>e acc<span class=\"_ _6\"></span>ione<span class=\"_ _6\"></span>s ordi<span class=\"_ _6\"></span>nar<span class=\"_ _6\"></span>ias en  <span class=\"_ _3\"> </span>circu<span class=\"_ _6\"></span>laci\u00f3n<span class=\"_ _6\"></span> y po<span class=\"_ _6\"></span>tenci<span class=\"_ _6\"></span>ales 313.072.714 312.456.490 Ganancias b\u00e1s<span class=\"_ _6\"></span>icas por acci\u00f3n (en eur<span class=\"_ _6\"></span>os) 0,254 0,356 Las acciones potencial<span class=\"_ _6\"></span>es de los ejercicios 2025 y 2024 corresponden al plan de inc<span class=\"_ _6\"></span>entivos a largo plazo (no<span class=\"_ _6\"></span>ta 20)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-352": {
   "value": "13. <span class=\"_ _3\"> </span>Otros pasivos financier<span class=\"_ _6\"></span>os y pasivos por arr<span class=\"_ _6\"></span>endamiento El <span class=\"_ _11\"></span>detalle <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>estos <span class=\"_ _11\"></span>ep\u00edgrafes <span class=\"_ _2\"></span>del <span class=\"_ _11\"></span>balance <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>situaci\u00f3n <span class=\"_ _2\"></span>consolidado <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>31 <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>diciembre <span class=\"_ _11\"></span>es <span class=\"_ _11\"></span>el siguiente:  Miles de euros<span class=\"_ _6\"></span> 2025 2024 No corrient<span class=\"_ _6\"></span>e Corriente<span class=\"_ _6\"></span> No corrient<span class=\"_ _6\"></span>e Corriente<span class=\"_ _6\"></span> Deudas con ent<span class=\"_ _6\"></span>idades de cr\u00e9<span class=\"_ _6\"></span>dito 373.731 26.602 - 1.988 Minister<span class=\"_ _6\"></span>io de Ciencia e In<span class=\"_ _6\"></span>novaci\u00f3n, CDTI y otros<span class=\"_ _6\"></span> 2.464 5.311 2.627 768 Deudas con acci<span class=\"_ _6\"></span>onistas (nota<span class=\"_ _6\"></span> 11.3) - 12.762 - 12.761 Acreedores por ar<span class=\"_ _6\"></span>rendamient<span class=\"_ _f\"></span>o financiero 4.608 4.966 2.749 3.056 Otras deudas (<span class=\"_ _6\"></span>proveedores d<span class=\"_ _6\"></span>e inmovili<span class=\"_ _6\"></span>zado y otros)            -   2.848        -   2.342 380.803 52.489 5.376 20.915 La <span class=\"_ _17\"> </span>clasificaci\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _3\"> </span>otros <span class=\"_ _17\"> </span>pasivos <span class=\"_ _17\"> </span>financieros <span class=\"_ _17\"> </span>no <span class=\"_ _3\"> </span>corrientes <span class=\"_ _3\"> </span>incluyendo <span class=\"_ _17\"> </span>intereses <span class=\"_ _17\"> </span>no devengados, por venc<span class=\"_ _6\"></span>imientos es como <span class=\"_ _6\"></span>sigue: Las <span class=\"_ _2\"></span>deudas con <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Minister<span class=\"_ _6\"></span>io <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Ciencia e <span class=\"_ _2\"></span>Innovaci\u00f3n corresponden al <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>amortizado de los anticipos r<span class=\"_ _2\"></span>eintegr<span class=\"_ _6\"></span>ables a <span class=\"_ _2\"></span>largo plazo <span class=\"_ _2\"></span>sin devengo de <span class=\"_ _2\"></span>intereses y concedidos como <span class=\"_ _2\"></span>ayuda<span class=\"_ _6\"></span> de f<span class=\"_ _6\"></span>inanciaci\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>determina<span class=\"_ _6\"></span>dos p<span class=\"_ _6\"></span>royectos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>investigac<span class=\"_ _6\"></span>i\u00f3n y <span class=\"_ _f\"></span>desarrollo. E<span class=\"_ _6\"></span>ste valo<span class=\"_ _6\"></span>r <span class=\"_ _6\"></span>no di<span class=\"_ _6\"></span>fiere significativa<span class=\"_ _6\"></span>mente de su valor <span class=\"_ _6\"></span>razonable. <span class=\"_ _12\"> </span> Miles de euro<span class=\"_ _2\"></span>s 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">7 </span>202<span class=\"ls0\">8 </span>202<span class=\"ls0\">9 </span>2030<span class=\"ls0\"> </span>A\u00f1os posteriores Total no corriente Deudas con<span class=\"_ _6\"></span> entidades <span class=\"_ _6\"></span>de cr\u00e9dito<span class=\"_ _6\"></span> 27.223 71.629 84.488 81.7<span class=\"ls1\">43<span class=\"_ _6\"></span><span class=\"ls0\"> </span></span>108.648 37<span class=\"ls0\">3.<span class=\"_ _6\"></span>731 </span>Ministeri<span class=\"_ _6\"></span>o de Cie<span class=\"_ _6\"></span>ncia e Innovaci<span class=\"_ _6\"></span>\u00f3n y CDTI 512 371 324 289 968 2.464 Acreedores <span class=\"_ _6\"></span>por arrendamie<span class=\"_ _6\"></span>nto fina<span class=\"_ _6\"></span>nciero 2.277 662 701 742 784 5.166 Intereses <span class=\"_ _6\"></span>de deudas<span class=\"_ _6\"></span> con entidades<span class=\"_ _6\"></span> de cr\u00e9<span class=\"_ _6\"></span>dito 8.567 7.597 5.699 3.690 2.955 28.508 Total pasi<span class=\"_ _6\"></span>vos fina<span class=\"_ _6\"></span>ncieros 38.579 80.259 91.212 86.464 113.355 409.8<span class=\"ls3\">69</span> Miles de euro<span class=\"_ _2\"></span>s 202<span class=\"ls0\">4 </span>202<span class=\"ls0\">6 </span>202<span class=\"ls0\">7 </span>202<span class=\"ls0\">8 </span>202<span class=\"ls0\">9 </span>A\u00f1os posteriores Total no corriente Ministeri<span class=\"_ _6\"></span>o de Cie<span class=\"_ _6\"></span>ncia e  <span class=\"_ _3\"> </span>I<span class=\"_ _2\"></span>nnova<span class=\"_ _6\"></span>ci\u00f3n y CD<span class=\"_ _6\"></span>TI 841 529 378 350 529 2.627 Acreedores <span class=\"_ _6\"></span>por arrendamie<span class=\"_ _6\"></span>nto fina<span class=\"_ _6\"></span>nciero 1.418 378 399 423 447 3.065 Total pasi<span class=\"_ _6\"></span>vos fina<span class=\"_ _6\"></span>ncieros 2.259 907 777 773 976 5.692 Deudas con entidade<span class=\"_ _6\"></span>s de cr\u00e9dito Durante <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>presente <span class=\"_ _9\"></span>ejercicio <span class=\"_ _11\"></span>el <span class=\"_ _a\"></span>G<span class=\"_ _6\"></span>rupo <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>contratado <span class=\"_ _a\"></span>pr\u00e9stamos <span class=\"_ _11\"></span>con <span class=\"_ _9\"></span>diversas <span class=\"_ _9\"></span>entidades <span class=\"_ _9\"></span>de cr\u00e9dito <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cara <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>afrontar <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>ad<span class=\"_ _6\"></span>quisiciones <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>s<span class=\"_ _6\"></span>e <span class=\"_ _a\"></span>desglosan <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>nota <span class=\"_ _b\"> </span>24. <span class=\"_ _a\"></span>En <span class=\"_ _9\"></span>concreto, durante <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>mes <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>mayo <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>2025 <span class=\"_ _2\"></span>ha <span class=\"_ _11\"></span>accedido <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>105 <span class=\"_ _2\"></span>millones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>deuda <span class=\"_ _2\"></span>bancaria <span class=\"_ _2\"></span>y durante <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>mes <span class=\"_ _a\"></span>de <span class=\"_ _11\"></span>j<span class=\"_ _2\"></span>ulio <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>e <span class=\"_ _a\"></span>2025 <span class=\"_ _9\"></span>ha <span class=\"_ _a\"></span>acced<span class=\"_ _6\"></span>ido <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>270 <span class=\"_ _a\"></span>millones<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _a\"></span>adiciona<span class=\"_ _6\"></span>les, <span class=\"_ _a\"></span>lo <span class=\"_ _9\"></span>que supone <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>total <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>375 <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>illones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>obtenidos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diversas <span class=\"_ _11\"></span>entidades <span class=\"_ _11\"></span>financieras. <span class=\"_ _2\"></span>Uno<span class=\"_ _6\"></span> de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>pr\u00e9stamos, <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>asciende <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>30 <span class=\"_ _2\"></span>millones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros, <span class=\"_ _2\"></span>devenga <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>po <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inter\u00e9s <span class=\"_ _2\"></span>fijo <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>se ha amortizado <span class=\"_ _2\"></span>durante el <span class=\"_ _2\"></span>ejerc<span class=\"_ _6\"></span>icio <span class=\"_ _2\"></span>2025 un <span class=\"_ _2\"></span>importe de 3 <span class=\"_ _2\"></span>millones <span class=\"_ _2\"></span>de euros. Para <span class=\"_ _2\"></span>el resto <span class=\"_ _2\"></span>de los <span class=\"_ _b\"> </span>pr\u00e9stamos <span class=\"_ _b\"> </span>se <span class=\"_ _c\"> </span>devenga <span class=\"_ _a\"></span>un <span class=\"_ _c\"> </span>tipo <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>inter\u00e9s <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>mercado <span class=\"_ _b\"> </span>m\u00e1s <span class=\"_ _b\"> </span>un <span class=\"_ _c\"> </span>diferencial <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>no <span class=\"_ _c\"> </span>se <span class=\"_ _b\"> </span>ha amortizado <span class=\"_ _11\"></span>ning\u00fan <span class=\"_ _11\"></span>importe <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>2025. <span class=\"_ _9\"></span>Estos <span class=\"_ _11\"></span>pr<span class=\"_ _2\"></span>\u00e9stamo<span class=\"_ _6\"></span>s <span class=\"_ _11\"></span>no <span class=\"_ _9\"></span>est\u00e1n <span class=\"_ _11\"></span>sujetos <span class=\"_ _11\"></span>al <span class=\"_ _9\"></span>cumplimiento <span class=\"_ _11\"></span>de ratios financie<span class=\"_ _6\"></span>ros (covenants) qu<span class=\"_ _6\"></span>e pudiera afecta<span class=\"_ _6\"></span>r a un vencimiento anticip<span class=\"_ _6\"></span>ado. El Grupo, en el contexto d<span class=\"_ _6\"></span>e las combinacion<span class=\"_ _6\"></span>es de negocios realizada<span class=\"_ _6\"></span>s, ha asumido l\u00edneas de financiaci\u00f3n <span class=\"_ _c\"> </span>para <span class=\"_ _d\"> </span>las <span class=\"_ _c\"> </span>deudas <span class=\"_ _d\"> </span>con <span class=\"_ _c\"> </span>proveedores <span class=\"_ _c\"> </span>(confirming) <span class=\"_ _c\"> </span>que<span class=\"_ _2\"></span> <span class=\"_ _d\"> </span>tiene <span class=\"_ _c\"> </span>clasificadas <span class=\"_ _c\"> </span>como \u201cDeuda <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>entidades de <span class=\"_ _2\"></span>cr\u00e9dito\u201d <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>corto <span class=\"_ _2\"></span>plazo <span class=\"_ _2\"></span>(no <span class=\"_ _2\"></span>contaba <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>este <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>deuda <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>cierre del ejercicio 2024<span class=\"_ _6\"></span>) y cuya intenci\u00f3n es <span class=\"_ _6\"></span>liquidar durante<span class=\"_ _6\"></span> el ejercicio 2026. La conciliaci\u00f3n de <span class=\"_ _6\"></span>los flujos de efec<span class=\"_ _6\"></span>tivo de las activida<span class=\"_ _6\"></span>des de financiaci\u00f3n <span class=\"_ _6\"></span>es <span class=\"lsc\">la</span> siguiente: Miles de euros Activos/ Pasivos incluidos en actividades de financiaci\u00f3n Efectivo y equivalente al efectivo Otros activos financieros a largo y corto plazo (sin fianzas) Resto de deuda  Deuda financiera a largo y corto plazo Total deuda neta Saldo final a 31 de diciembre de 2023 34.647 13.104 (16.141) (12.366) 19.244 Cobros otros pasivos financieros - - - - - Pagos otros pasivos financieros - - - 3.469 3.469 Variaci\u00f3n tesorer\u00eda 29.575 - - - 29.575 Cobro otros activos financieros - (12.954) - - (12.954) Inversi\u00f3n en otros activos financieros - 7.772 - - 7.772 Pago dividendos - - 48.244 - 48.244 Dividendos acordados en el ejercicio (nota 11) - - (48.866) - (48.866) Pago proveedores de inmovilizado - - 1.660 - 1.660 Altas inmovilizado/activos por derechos de uso - - - (2.291) (2.291) Saldo final a 31 de diciembre de 2024 64.222 7.922 (15.103) (11.188) 45.853 Pagos otros pasivos financieros - - - 6.564 6.564 Cobros otros pasivos financieros - - (140) - (140) Cobros deudas con entidades de cr\u00e9dito - - - (375.000) (375.000) Pagos deudas con entidades de cr\u00e9dito - - - 40.468 40.468 Gastos financieros no pagados - - - (988) (988) Ingresos financieros no cobrados - 76<span class=\"ls0\"> </span>- - 76<span class=\"ls0\"> </span>Variaci\u00f3n tesorer\u00eda 49.592 - - - 49.592 Cobro otros activos financieros - (317) - - (317) Inversi\u00f3n en otros activos financieros - 5.336 - - 5.336 Pago dividendos - - 55.715 - 55.715 Dividendos acordados en el ejercicio (nota 11) - - (55.716) - (55.716) Pago proveedores de inmovilizado - - (506) - (506) Altas inmovilizado/activos por derechos de uso - - - (5.370) (5.370) Combinaciones de negocios 3.498 1.144 - (72.028) (67.386) Saldo final a 31 de diciembre de 2025 117.312 14.161 (15.750) (417.542) (301.819)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "Durante <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>presente <span class=\"_ _9\"></span>ejercicio <span class=\"_ _11\"></span>el <span class=\"_ _a\"></span>G<span class=\"_ _6\"></span>rupo <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>contratado <span class=\"_ _a\"></span>pr\u00e9stamos <span class=\"_ _11\"></span>con <span class=\"_ _9\"></span>diversas <span class=\"_ _9\"></span>entidades <span class=\"_ _9\"></span>de cr\u00e9dito <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cara <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>afrontar <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>ad<span class=\"_ _6\"></span>quisiciones <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>s<span class=\"_ _6\"></span>e <span class=\"_ _a\"></span>desglosan <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>nota <span class=\"_ _b\"> </span>24. <span class=\"_ _a\"></span>En <span class=\"_ _9\"></span>concreto, durante <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>mes <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>mayo <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>2025 <span class=\"_ _2\"></span>ha <span class=\"_ _11\"></span>accedido <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>105 <span class=\"_ _2\"></span>millones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>deuda <span class=\"_ _2\"></span>bancaria <span class=\"_ _2\"></span>y durante <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>mes <span class=\"_ _a\"></span>de <span class=\"_ _11\"></span>j<span class=\"_ _2\"></span>ulio <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>e <span class=\"_ _a\"></span>2025 <span class=\"_ _9\"></span>ha <span class=\"_ _a\"></span>acced<span class=\"_ _6\"></span>ido <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>270 <span class=\"_ _a\"></span>millones<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _a\"></span>adiciona<span class=\"_ _6\"></span>les, <span class=\"_ _a\"></span>lo <span class=\"_ _9\"></span>que supone <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>total <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>375 <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>illones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>obtenidos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diversas <span class=\"_ _11\"></span>entidades <span class=\"_ _11\"></span>financieras. <span class=\"_ _2\"></span>Uno<span class=\"_ _6\"></span> de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>pr\u00e9stamos, <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>asciende <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>30 <span class=\"_ _2\"></span>millones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros, <span class=\"_ _2\"></span>devenga <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>po <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inter\u00e9s <span class=\"_ _2\"></span>fijo <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>se ha amortizado <span class=\"_ _2\"></span>durante el <span class=\"_ _2\"></span>ejerc<span class=\"_ _6\"></span>icio <span class=\"_ _2\"></span>2025 un <span class=\"_ _2\"></span>importe de 3 <span class=\"_ _2\"></span>millones <span class=\"_ _2\"></span>de euros. Para <span class=\"_ _2\"></span>el resto <span class=\"_ _2\"></span>de los <span class=\"_ _b\"> </span>pr\u00e9stamos <span class=\"_ _b\"> </span>se <span class=\"_ _c\"> </span>devenga <span class=\"_ _a\"></span>un <span class=\"_ _c\"> </span>tipo <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>inter\u00e9s <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>mercado <span class=\"_ _b\"> </span>m\u00e1s <span class=\"_ _b\"> </span>un <span class=\"_ _c\"> </span>diferencial <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>no <span class=\"_ _c\"> </span>se <span class=\"_ _b\"> </span>ha amortizado <span class=\"_ _11\"></span>ning\u00fan <span class=\"_ _11\"></span>importe <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>2025. <span class=\"_ _9\"></span>Estos <span class=\"_ _11\"></span>pr<span class=\"_ _2\"></span>\u00e9stamo<span class=\"_ _6\"></span>s <span class=\"_ _11\"></span>no <span class=\"_ _9\"></span>est\u00e1n <span class=\"_ _11\"></span>sujetos <span class=\"_ _11\"></span>al <span class=\"_ _9\"></span>cumplimiento <span class=\"_ _11\"></span>de ratios financie<span class=\"_ _6\"></span>ros (covenants) qu<span class=\"_ _6\"></span>e pudiera afecta<span class=\"_ _6\"></span>r a un vencimiento anticip<span class=\"_ _6\"></span>ado.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-353": {
   "value": "14. <span class=\"_ _1\"> </span>Provision<span class=\"_ _6\"></span>es   <span class=\"_ _8\"> </span>El movimiento de <span class=\"_ _6\"></span>las provisiones du<span class=\"_ _6\"></span>rante los ejerc<span class=\"_ _6\"></span>icios 2025 y 2024 es como <span class=\"_ _6\"></span>sigue: Miles de euros Aportaci\u00f3n sanidad Devoluciones de ventas Otras provisiones  Total A<span class=\"_ _2\"></span>l<span class=\"_ _11\"></span> <span class=\"_ _2\"></span>3<span class=\"_ _11\"></span>1<span class=\"_ _11\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _11\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>d<span class=\"_ _11\"></span>i<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>i<span class=\"_ _11\"></span>e<span class=\"_ _2\"></span>m<span class=\"_ _11\"></span>b<span class=\"_ _2\"></span>r<span class=\"_ _11\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>d<span class=\"_ _11\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _11\"></span>2<span class=\"_ _11\"></span>3<span class=\"_ _11\"></span> 5.185 1.196 1.733 8.114 Provisiones dotadas  1.437 1.198 308<span class=\"ls0\"> </span>2.943 Provisiones utilizadas  (1.533) (883) (74) (2.490) Reversiones - (50) - (50) A<span class=\"_ _2\"></span>l<span class=\"_ _11\"></span> <span class=\"_ _2\"></span>3<span class=\"_ _11\"></span>1<span class=\"_ _11\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _11\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>d<span class=\"_ _11\"></span>i<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>i<span class=\"_ _11\"></span>e<span class=\"_ _2\"></span>m<span class=\"_ _11\"></span>b<span class=\"_ _2\"></span>r<span class=\"_ _11\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>d<span class=\"_ _11\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _11\"></span>2<span class=\"_ _11\"></span>4<span class=\"_ _11\"></span> 5.089 1.461 1.967 8.517 Combinaci\u00f3n de negocios (nota 24) - 229<span class=\"ls0\"> </span>4.6<span class=\"ls1\">01</span> 4.8<span class=\"ls1\">30</span> Provisiones dotadas (nota 18) 1.830 1.408 808<span class=\"ls0\"> </span>4.<span class=\"ls0\">046 </span>Provisiones utilizadas (1.667) (1.189) (1.009) (3.865) Reversiones (nota 18) (2.000) (8) (240) (2.248) A<span class=\"_ _2\"></span>l<span class=\"_ _11\"></span> <span class=\"_ _2\"></span>3<span class=\"_ _11\"></span>1<span class=\"_ _11\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _11\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>d<span class=\"_ _11\"></span>i<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>i<span class=\"_ _11\"></span>e<span class=\"_ _2\"></span>m<span class=\"_ _11\"></span>b<span class=\"_ _2\"></span>r<span class=\"_ _11\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>d<span class=\"_ _11\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _11\"></span>2<span class=\"_ _11\"></span>5<span class=\"_ _11\"></span> 3.252 1.901 6.127 11.280 El desglose de es<span class=\"_ _6\"></span>tas provisiones e<span class=\"_ _6\"></span>ntre corrientes y no <span class=\"_ _6\"></span>corrientes es c<span class=\"_ _6\"></span>omo sigue: Miles de euros 2025 2024 No corriente  4.507 946 Corriente  6.773 7.571 11.280 8.517 14.1 <span class=\"_ _19\"> </span>Aportaci\u00f3n s<span class=\"_ _6\"></span>anidad  <span class=\"_ _15\"> </span>Seg\u00fan l<span class=\"_ _2\"></span>o previsto <span class=\"_ _2\"></span>en la <span class=\"_ _2\"></span>disposici\u00f3n <span class=\"_ _2\"></span>Adicio<span class=\"_ _6\"></span>nal<span class=\"_ _2\"></span> cuadrag\u00e9simo octava <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>Ley <span class=\"_ _2\"></span>2/2004 de <span class=\"_ _9\"></span>27 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _11\"></span>Presupuestos <span class=\"_ _9\"></span>Generales <span class=\"_ _11\"></span>del <span class=\"_ _9\"></span>Estado <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>a\u00f1o <span class=\"_ _9\"></span>2005, <span class=\"_ _9\"></span>los grupos <span class=\"_ _9\"></span>empresarial<span class=\"_ _6\"></span>es <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>dedicasen <span class=\"_ _11\"></span>en <span class=\"_ _9\"></span>Espa\u00f1a <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>fabricaci\u00f3n <span class=\"_ _11\"></span>e <span class=\"_ _9\"></span>importaci\u00f3n <span class=\"_ _11\"></span>de medicamentos, <span class=\"_ _11\"></span>sustancias<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>medicinales <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>cualesquiera <span class=\"_ _11\"></span>otros <span class=\"_ _9\"></span>productos <span class=\"_ _11\"></span>sanitarios <span class=\"_ _2\"></span>que se di<span class=\"_ _6\"></span>spensasen <span class=\"_ _6\"></span>en t<span class=\"_ _6\"></span>erritorio <span class=\"_ _6\"></span>nacional <span class=\"_ _f\"></span>a trav\u00e9s <span class=\"_ _6\"></span>de r<span class=\"_ _6\"></span>eceta <span class=\"_ _6\"></span>oficial <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Sistema N<span class=\"_ _6\"></span>acional <span class=\"_ _f\"></span>de Salud, <span class=\"_ _f\"></span>deb\u00edan <span class=\"_ _f\"></span>ingresar <span class=\"_ _f\"></span>determinadas<span class=\"_ _6\"></span> <span class=\"_ _f\"></span>cantidades, <span class=\"_ _f\"></span>calculadas <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>funci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>escala <span class=\"_ _f\"></span>que la misma disposic<span class=\"_ _6\"></span>i\u00f3n establec\u00eda.  En <span class=\"_ _b\"> </span>el <span class=\"_ _c\"> </span>ejercicio <span class=\"_ _b\"> </span>2006, <span class=\"_ _b\"> </span>la <span class=\"_ _c\"> </span>mencionada <span class=\"_ _b\"> </span>disposici\u00f3n <span class=\"_ _b\"> </span>fue <span class=\"_ _b\"> </span>sustituida <span class=\"_ _b\"> </span>por <span class=\"_ _b\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _b\"> </span>Disposici\u00f3n adicional <span class=\"_ _2\"></span>sexta <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>Ley <span class=\"_ _11\"></span>29/2007, <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>26 <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>julio, <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>gar<span class=\"_ _2\"></span>ant\u00edas <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>uso <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>acional <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>os medicamentos. <span class=\"_ _b\"> </span>De <span class=\"_ _c\"> </span>acuerdo <span class=\"_ _b\"> </span>con <span class=\"_ _c\"> </span>dicha <span class=\"_ _b\"> </span>normativa <span class=\"_ _c\"> </span>los <span class=\"_ _b\"> </span>im<span class=\"_ _2\"></span>por<span class=\"_ _6\"></span>tes <span class=\"_ _c\"> </span>est\u00e1n <span class=\"_ _c\"> </span>calculados<span class=\"_ _6\"></span> <span class=\"_ _c\"> </span>en funci\u00f3n <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>determinadas <span class=\"_ _18\"> </span>escalas <span class=\"_ _18\"> </span>sobre <span class=\"_ _18\"> </span>las <span class=\"_ _e\"> </span>ventas <span class=\"_ _1c\"> </span>de <span class=\"_ _e\"> </span>medicamento<span class=\"_ _6\"></span>s, <span class=\"_ _18\"> </span>sustancias medicinales <span class=\"_ _9\"></span>y <span class=\"_ _11\"></span>cu<span class=\"_ _2\"></span>alesquiera<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>otros <span class=\"_ _9\"></span>productos <span class=\"_ _9\"></span>sanitarios <span class=\"_ _11\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _11\"></span>dispensen <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>territorio nacional a trav\u00e9s d<span class=\"_ _6\"></span>e receta oficia<span class=\"_ _6\"></span>l del Sistema Nac<span class=\"_ _6\"></span>ional de Salud. Durante <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _f\"></span>202<span class=\"_ _2\"></span>5, <span class=\"_ _6\"></span>Faes <span class=\"_ _6\"></span>Farma, <span class=\"_ _6\"></span>S.A. <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>pagado <span class=\"_ _f\"></span>al<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>Ministerio <span class=\"_ _f\"></span>de Sanidad <span class=\"_ _f\"></span>1.667 miles <span class=\"_ _d\"> </span>de  euros <span class=\"_ _d\"> </span>(<span class=\"_ _2\"></span>1.533 <span class=\"_ _d\"> </span>miles  de <span class=\"_ _d\"> </span>euros <span class=\"_ _d\"> </span>en  2024) <span class=\"_ _13\"> </span>y <span class=\"_ _d\"> </span>tiene  provision<span class=\"_ _6\"></span>ado  e<span class=\"_ _6\"></span>l  impo<span class=\"_ _6\"></span>rte pendiente <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>pago <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>diciembr<span class=\"_ _6\"></span>e <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>e <span class=\"_ _a\"></span>2025 <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>asciende <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>1.687 <span class=\"_ _9\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>eu<span class=\"_ _6\"></span>ros (1.524 miles de euro<span class=\"_ _6\"></span>s en 2024<span class=\"ls6\">).<span class=\"_ _117\"> </span></span>14.2. <span class=\"_ _18\"> </span>Devoluciones de venta<span class=\"_ _6\"></span>s  <span class=\"_ _15\"> </span>Las  p<span class=\"_ _6\"></span>rovisiones <span class=\"_ _d\"> </span>por  devo<span class=\"_ _6\"></span>luciones <span class=\"_ _d\"> </span>de  ve<span class=\"_ _6\"></span>ntas  c<span class=\"_ _6\"></span>orresponden <span class=\"_ _d\"> </span>a  la <span class=\"_ _d\"> </span>mejor <span class=\"_ _d\"> </span>estimaci\u00f3n efectuada <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>Grupo, <span class=\"_ _a\"></span>en<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>base <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _9\"></span>experiencia <span class=\"_ _9\"></span>hist\u00f3rica <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>evaluaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _11\"></span>las actuales <span class=\"_ _11\"></span>circunstancias <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>m<span class=\"_ _2\"></span>ercado, <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _11\"></span>mercanc\u00edas <span class=\"_ _11\"></span>vendidas <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _11\"></span>espera <span class=\"_ _9\"></span>sean devueltas por los c<span class=\"_ _6\"></span>lientes.<span class=\"_ _117\"> </span>c)<span class=\"ffb ls0\"> <span class=\"_ _19\"> </span><span class=\"ff4\">Provisiones, con<span class=\"_ _6\"></span>tingencias y responsab<span class=\"_ _6\"></span>ilidades </span></span>No <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>han <span class=\"_ _2\"></span>contabilizado <span class=\"_ _2\"></span>provisiones <span class=\"_ _2\"></span>correspondientes <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>actuaciones<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>medioambien<span class=\"_ _6\"></span>tales ni <span class=\"_ _0\"> </span>existen <span class=\"_ _3\"> </span>litigios, <span class=\"_ _0\"> </span>conti<span class=\"_ _6\"></span>ngencias, <span class=\"_ _0\"> </span>riesgos <span class=\"_ _3\"> </span>previstos <span class=\"_ _3\"> </span>o <span class=\"_ _0\"> </span>responsabilidades <span class=\"_ _3\"> </span>de <span class=\"_ _0\"> </span>esta naturaleza",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "14.3 <span class=\"_ _19\"> </span>Contingencia<span class=\"_ _6\"></span>s El <span class=\"_ _0\"> </span>Grupo <span class=\"_ _0\"> </span>tiene <span class=\"_ _0\"> </span>pasivos <span class=\"_ _0\"> </span>contingentes <span class=\"_ _0\"> </span>por <span class=\"_ _0\"> </span>avales <span class=\"_ _0\"> </span>bancarios <span class=\"_ _0\"> </span>y <span class=\"_ _0\"> </span>otras <span class=\"_ _0\"> </span>garant\u00edas relacionadas <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>curso <span class=\"_ _11\"></span>nor<span class=\"_ _2\"></span>mal <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>el <span class=\"_ _a\"></span>negocio <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>importe <span class=\"_ _9\"></span>de <span class=\"_ _b\"> </span>1.755 <span class=\"_ _9\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>eu<span class=\"_ _6\"></span>ros (2.048 <span class=\"_ _10\"></span>miles <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>euros <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>2024). <span class=\"_ _f\"></span>Los <span class=\"_ _10\"></span>avales <span class=\"_ _f\"></span>m\u00e1s <span class=\"_ _f\"></span>significati<span class=\"_ _6\"></span>vos <span class=\"_ _f\"></span>corresponden <span class=\"_ _10\"></span>a <span class=\"_ _f\"></span>garant\u00edas de <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>pagos <span class=\"_ _f\"></span>a <span class=\"_ _10\"></span>r<span class=\"_ _2\"></span>ealizar <span class=\"_ _10\"></span>a <span class=\"_ _f\"></span>Farmaindustria <span class=\"_ _10\"></span>como <span class=\"_ _f\"></span>consecuencia <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>descuentos <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>aplicar a <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>v<span class=\"_ _6\"></span>entas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _9\"></span>Real <span class=\"_ _a\"></span>Decreto <span class=\"_ _a\"></span>Ley <span class=\"_ _9\"></span>8/2010 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>9<span class=\"_ _6\"></span>/2011. <span class=\"_ _a\"></span>La <span class=\"_ _9\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>Grupo <span class=\"_ _a\"></span>no prev\u00e9 <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>surja <span class=\"_ _f\"></span>un <span class=\"_ _6\"></span>pasivo <span class=\"_ _10\"></span>signifi<span class=\"_ _2\"></span>cativo <span class=\"_ _10\"></span>como <span class=\"_ _f\"></span>consecuencia <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _6\"></span>mencionad<span class=\"_ _6\"></span>os <span class=\"_ _f\"></span>avales.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "14.3 <span class=\"_ _19\"> </span>Contingencia<span class=\"_ _6\"></span>s El <span class=\"_ _0\"> </span>Grupo <span class=\"_ _0\"> </span>tiene <span class=\"_ _0\"> </span>pasivos <span class=\"_ _0\"> </span>contingentes <span class=\"_ _0\"> </span>por <span class=\"_ _0\"> </span>avales <span class=\"_ _0\"> </span>bancarios <span class=\"_ _0\"> </span>y <span class=\"_ _0\"> </span>otras <span class=\"_ _0\"> </span>garant\u00edas relacionadas <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>curso <span class=\"_ _11\"></span>nor<span class=\"_ _2\"></span>mal <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>el <span class=\"_ _a\"></span>negocio <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>importe <span class=\"_ _9\"></span>de <span class=\"_ _b\"> </span>1.755 <span class=\"_ _9\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>eu<span class=\"_ _6\"></span>ros (2.048 <span class=\"_ _10\"></span>miles <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>euros <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>2024). <span class=\"_ _f\"></span>Los <span class=\"_ _10\"></span>avales <span class=\"_ _f\"></span>m\u00e1s <span class=\"_ _f\"></span>significati<span class=\"_ _6\"></span>vos <span class=\"_ _f\"></span>corresponden <span class=\"_ _10\"></span>a <span class=\"_ _f\"></span>garant\u00edas de <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>pagos <span class=\"_ _f\"></span>a <span class=\"_ _10\"></span>r<span class=\"_ _2\"></span>ealizar <span class=\"_ _10\"></span>a <span class=\"_ _f\"></span>Farmaindustria <span class=\"_ _10\"></span>como <span class=\"_ _f\"></span>consecuencia <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>descuentos <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>aplicar a <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>v<span class=\"_ _6\"></span>entas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _9\"></span>Real <span class=\"_ _a\"></span>Decreto <span class=\"_ _a\"></span>Ley <span class=\"_ _9\"></span>8/2010 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>9<span class=\"_ _6\"></span>/2011. <span class=\"_ _a\"></span>La <span class=\"_ _9\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>Grupo <span class=\"_ _a\"></span>no prev\u00e9 <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>surja <span class=\"_ _f\"></span>un <span class=\"_ _6\"></span>pasivo <span class=\"_ _10\"></span>signifi<span class=\"_ _2\"></span>cativo <span class=\"_ _10\"></span>como <span class=\"_ _f\"></span>consecuencia <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _6\"></span>mencionad<span class=\"_ _6\"></span>os <span class=\"_ _f\"></span>avales.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "14.3 <span class=\"_ _19\"> </span>Contingencia<span class=\"_ _6\"></span>s El <span class=\"_ _0\"> </span>Grupo <span class=\"_ _0\"> </span>tiene <span class=\"_ _0\"> </span>pasivos <span class=\"_ _0\"> </span>contingentes <span class=\"_ _0\"> </span>por <span class=\"_ _0\"> </span>avales <span class=\"_ _0\"> </span>bancarios <span class=\"_ _0\"> </span>y <span class=\"_ _0\"> </span>otras <span class=\"_ _0\"> </span>garant\u00edas relacionadas <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>curso <span class=\"_ _11\"></span>nor<span class=\"_ _2\"></span>mal <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>el <span class=\"_ _a\"></span>negocio <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>importe <span class=\"_ _9\"></span>de <span class=\"_ _b\"> </span>1.755 <span class=\"_ _9\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>eu<span class=\"_ _6\"></span>ros (2.048 <span class=\"_ _10\"></span>miles <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>euros <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>2024). <span class=\"_ _f\"></span>Los <span class=\"_ _10\"></span>avales <span class=\"_ _f\"></span>m\u00e1s <span class=\"_ _f\"></span>significati<span class=\"_ _6\"></span>vos <span class=\"_ _f\"></span>corresponden <span class=\"_ _10\"></span>a <span class=\"_ _f\"></span>garant\u00edas de <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>pagos <span class=\"_ _f\"></span>a <span class=\"_ _10\"></span>r<span class=\"_ _2\"></span>ealizar <span class=\"_ _10\"></span>a <span class=\"_ _f\"></span>Farmaindustria <span class=\"_ _10\"></span>como <span class=\"_ _f\"></span>consecuencia <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>descuentos <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>aplicar a <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>v<span class=\"_ _6\"></span>entas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _9\"></span>Real <span class=\"_ _a\"></span>Decreto <span class=\"_ _a\"></span>Ley <span class=\"_ _9\"></span>8/2010 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>9<span class=\"_ _6\"></span>/2011. <span class=\"_ _a\"></span>La <span class=\"_ _9\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>Grupo <span class=\"_ _a\"></span>no prev\u00e9 <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>surja <span class=\"_ _f\"></span>un <span class=\"_ _6\"></span>pasivo <span class=\"_ _10\"></span>signifi<span class=\"_ _2\"></span>cativo <span class=\"_ _10\"></span>como <span class=\"_ _f\"></span>consecuencia <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _6\"></span>mencionad<span class=\"_ _6\"></span>os <span class=\"_ _f\"></span>avales.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-354": {
   "value": "14.3 <span class=\"_ _19\"> </span>Contingencia<span class=\"_ _6\"></span>s El <span class=\"_ _0\"> </span>Grupo <span class=\"_ _0\"> </span>tiene <span class=\"_ _0\"> </span>pasivos <span class=\"_ _0\"> </span>contingentes <span class=\"_ _0\"> </span>por <span class=\"_ _0\"> </span>avales <span class=\"_ _0\"> </span>bancarios <span class=\"_ _0\"> </span>y <span class=\"_ _0\"> </span>otras <span class=\"_ _0\"> </span>garant\u00edas relacionadas <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>curso <span class=\"_ _11\"></span>nor<span class=\"_ _2\"></span>mal <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>el <span class=\"_ _a\"></span>negocio <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>importe <span class=\"_ _9\"></span>de <span class=\"_ _b\"> </span>1.755 <span class=\"_ _9\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>eu<span class=\"_ _6\"></span>ros (2.048 <span class=\"_ _10\"></span>miles <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>euros <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>2024). <span class=\"_ _f\"></span>Los <span class=\"_ _10\"></span>avales <span class=\"_ _f\"></span>m\u00e1s <span class=\"_ _f\"></span>significati<span class=\"_ _6\"></span>vos <span class=\"_ _f\"></span>corresponden <span class=\"_ _10\"></span>a <span class=\"_ _f\"></span>garant\u00edas de <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>pagos <span class=\"_ _f\"></span>a <span class=\"_ _10\"></span>r<span class=\"_ _2\"></span>ealizar <span class=\"_ _10\"></span>a <span class=\"_ _f\"></span>Farmaindustria <span class=\"_ _10\"></span>como <span class=\"_ _f\"></span>consecuencia <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>descuentos <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>aplicar a <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>v<span class=\"_ _6\"></span>entas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _9\"></span>Real <span class=\"_ _a\"></span>Decreto <span class=\"_ _a\"></span>Ley <span class=\"_ _9\"></span>8/2010 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>9<span class=\"_ _6\"></span>/2011. <span class=\"_ _a\"></span>La <span class=\"_ _9\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>Grupo <span class=\"_ _a\"></span>no prev\u00e9 <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>surja <span class=\"_ _f\"></span>un <span class=\"_ _6\"></span>pasivo <span class=\"_ _10\"></span>signifi<span class=\"_ _2\"></span>cativo <span class=\"_ _10\"></span>como <span class=\"_ _f\"></span>consecuencia <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _6\"></span>mencionad<span class=\"_ _6\"></span>os <span class=\"_ _f\"></span>avales.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-355": {
   "value": "15. <span class=\"_ _3\"> </span>Acreedores comerc<span class=\"_ _6\"></span>iales y otras cuentas a p<span class=\"_ _6\"></span>agar  <span class=\"_ _8\"> </span>El detalle de acre<span class=\"_ _6\"></span>edores comerci<span class=\"_ _6\"></span>ales y otras cuentas <span class=\"_ _6\"></span>a pagar es com<span class=\"_ _6\"></span>o sigue: Miles de euros 2025 2024 Acreedores co<span class=\"_ _6\"></span>merciales 83.416 46.816 Otras deudas   <span class=\"_ _2a\"> </span>Remuneraciones p<span class=\"_ _6\"></span>endientes de pa<span class=\"_ _6\"></span>go 23.723 17.536  <span class=\"_ _2a\"> </span>Organismos de la <span class=\"_ _6\"></span>Seguridad Soci<span class=\"_ _6\"></span>al acreedores 4.388 1.913  <span class=\"_ _2a\"> </span>Administraciones P<span class=\"_ _6\"></span>\u00fablicas acre<span class=\"_ _6\"></span>edoras 9.857 5.057 121.384 71.322 Administraciones<span class=\"_ _6\"></span> <span class=\"_ _3\"> </span>P\u00fablicas <span class=\"_ _3\"> </span>acreedora<span class=\"_ _6\"></span>s <span class=\"_ _3\"> </span>corresponde, <span class=\"_ _3\"> </span>principa<span class=\"_ _6\"></span>lmente, <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>retencione<span class=\"_ _6\"></span>s realizadas por el I<span class=\"_ _6\"></span>mpuesto sobre <span class=\"_ _6\"></span>la Renta de las Pe<span class=\"_ _6\"></span>rsonas F\u00edsicas<span class=\"_ _117\"> </span>Informaci\u00f3n sobre<span class=\"_ _6\"></span> el per\u00edodo medio d<span class=\"_ _6\"></span>e pago a proveed<span class=\"_ _6\"></span>ores. Disposici\u00f3n<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>adiciona<span class=\"_ _6\"></span>l tercera. \u201cDeber de inform<span class=\"_ _6\"></span>aci\u00f3n\u201d de la Ley 15/2<span class=\"_ _6\"></span>010, de 5 de ju<span class=\"_ _6\"></span>lio\u201d<span class=\"ff4\">  </span>La <span class=\"_ _9\"></span>i<span class=\"_ _2\"></span>nformac<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _a\"></span>sobre <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>per\u00edodo <span class=\"_ _a\"></span>medio <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>pago <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>proveedores <span class=\"_ _9\"></span>para <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>ejercicios <span class=\"_ _9\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _a\"></span><span class=\"ls9\">y </span>2024 es como sigue<span class=\"_ _6\"></span>: D\u00edas 2025 2024       Periodo medio d<span class=\"_ _6\"></span>e pago a proveedo<span class=\"_ _6\"></span>res 47,70 48,80       Ratio de las ope<span class=\"_ _6\"></span>raciones paga<span class=\"_ _6\"></span>das 49,98 50,66       Ratio de las ope<span class=\"_ _6\"></span>raciones pend<span class=\"_ _6\"></span>ientes de pago 26,89 27,46 Miles de euros 2025 2024      Total pagos rea<span class=\"_ _6\"></span>lizados 165.462 168.280      Total pagos pend<span class=\"_ _6\"></span>ientes 18.194 14.629 El <span class=\"_ _f\"></span>29 <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>septiembre <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>entr\u00f3 <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>vigor <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>Ley <span class=\"_ _f\"></span>18/2022, <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>creaci\u00f3n <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>crecimient<span class=\"_ _6\"></span>o <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>empresas por <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>cual <span class=\"_ _b\"> </span>se <span class=\"_ _a\"> </span>modifica <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>Disposici\u00f3n <span class=\"_ _b\"> </span>adicional <span class=\"_ _a\"> </span>tercera <span class=\"_ _c\"> </span><span class=\"ff6\">\u00aa <span class=\"_ _a\"></span>\u201cDeber <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>informaci\u00f3n\u201d <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>la <span class=\"_ _b\"> </span>Ley </span>15/2010. En \u00e9sta se <span class=\"_ _2\"></span>estable<span class=\"_ _6\"></span>ce l<span class=\"_ _2\"></span>a necesidad de informar<span class=\"_ _6\"></span> sobre el<span class=\"_ _2\"></span> volumen monetar<span class=\"_ _6\"></span>io y n\u00famero de facturas paga<span class=\"_ _6\"></span>das en un pe<span class=\"_ _6\"></span>riodo inferior<span class=\"_ _6\"></span> al m\u00e1ximo <span class=\"_ _6\"></span>establecido en<span class=\"_ _6\"></span> la nor<span class=\"_ _6\"></span>mativa de moro<span class=\"_ _6\"></span>sidad y el<span class=\"_ _6\"></span> porcentaje que suponen sobre el <span class=\"_ _2\"></span>n\u00famero total de facturas y sobre <span class=\"_ _2\"></span>el total monet<span class=\"_ _2\"></span>ario de los pagos a sus <span class=\"_ _f\"></span>proveedores. La<span class=\"_ _6\"></span>s soc<span class=\"_ _6\"></span>iedades <span class=\"_ _6\"></span>espa\u00f1olas <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>han <span class=\"_ _6\"></span>pagado <span class=\"_ _6\"></span>un tota<span class=\"_ _6\"></span>l de <span class=\"_ _6\"></span>26.<span class=\"_ _6\"></span>699 factu<span class=\"_ _6\"></span>ras <span class=\"_ _6\"></span>en un <span class=\"_ _a\"></span>periodo <span class=\"_ _a\"></span>inferior <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>m\u00e1ximo <span class=\"_ _a\"></span>esta<span class=\"_ _6\"></span>blecido, <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>cuales <span class=\"_ _a\"></span>suponen <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>93% <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>facturas <span class=\"_ _a\"></span>totales pagadas <span class=\"_ _c\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _c\"> </span>ejercicio <span class=\"_ _d\"> </span>2025 <span class=\"_ _d\"> </span>(27.669 <span class=\"_ _c\"> </span>facturas <span class=\"_ _c\"> </span>y <span class=\"_ _d\"> </span>96% <span class=\"_ _d\"> </span>en <span class=\"_ _c\"> </span>el <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _c\"> </span>202<span class=\"_ _2\"></span>4). <span class=\"_ _b\"> </span>Asi<span class=\"_ _2\"></span>mismo, <span class=\"_ _c\"> </span>han realizado pagos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>un total <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>142.303 miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros en <span class=\"_ _2\"></span>dicho <span class=\"_ _2\"></span>periodo, lo <span class=\"_ _2\"></span>que supone <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>86<span class=\"lsb\">% </span>del total de pag<span class=\"_ _6\"></span>os realizados en el e<span class=\"_ _6\"></span>jercicio 2025 (139.147 miles d<span class=\"_ _6\"></span>e euros y 88% e<span class=\"_ _6\"></span>n 2024<span class=\"ls6\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "16. <span class=\"_ _3\"> </span>Ingresos ordinarios y o<span class=\"_ _6\"></span>tros ingresos  <span class=\"_ _8\"> </span>El detalle de ingr<span class=\"_ _6\"></span>esos ordinarios y d<span class=\"_ _6\"></span>e otros ingresos e<span class=\"_ _6\"></span>s como sigue: Miles de euros 2025 2024 Ventas 606.643 492.648 Prestaci\u00f3n de se<span class=\"_ _6\"></span>rvicios      3.821        999 610.464 493.647 Licencias 10.541 12.452 Subvenciones ofic<span class=\"_ _6\"></span>iales 1.356 651 Otros ingresos     4.627     3.291   16.524   16.394 La cif<span class=\"_ _6\"></span>ra de <span class=\"_ _6\"></span>ventas <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _6\"></span>reducida <span class=\"_ _6\"></span>en un <span class=\"_ _f\"></span>importe de <span class=\"_ _6\"></span>7.661 <span class=\"_ _6\"></span>miles de <span class=\"_ _f\"></span>euros (7.240 <span class=\"_ _f\"></span>miles de <span class=\"_ _6\"></span>euros a <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>dicie<span class=\"_ _6\"></span>mbre <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>2024) <span class=\"_ _6\"></span>como <span class=\"_ _f\"></span>consecuencia <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>la le<span class=\"_ _6\"></span>gislaci\u00f3n <span class=\"_ _f\"></span>aprobada <span class=\"_ _6\"></span>en <span class=\"_ _f\"></span>Espa\u00f1a <span class=\"_ _6\"></span>durante los <span class=\"_ _2\"></span>ejercicio<span class=\"_ _6\"></span>s <span class=\"_ _2\"></span>2010 y <span class=\"_ _2\"></span>2011, que <span class=\"_ _2\"></span>establece, entre otras <span class=\"_ _2\"></span>medidas, un <span class=\"_ _2\"></span>descuento del 7,5% <span class=\"_ _11\"></span>o <span class=\"_ _2\"></span>del<span class=\"_ _6\"></span> 15%,  dependie<span class=\"_ _6\"></span>ndo  del  producto<span class=\"_ _6\"></span>,  sobre  las  ventas  de  lo<span class=\"_ _6\"></span>s  productos  f<span class=\"_ _6\"></span>inanciados  por  el<span class=\"_ _6\"></span> Ministerio de San<span class=\"_ _6\"></span>idad. La <span class=\"_ _a\"></span>cifra <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>Licencias <span class=\"_ _a\"></span>recoge <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>ingresos <span class=\"_ _a\"></span>derivados <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>importes <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>reembolsables <span class=\"_ _a\"></span>como consecuencia de los contratos firmados, principalment<span class=\"_ _6\"></span>e, para <span class=\"_ _2\"></span>la venta de Bilastina por otros laboratorios en todo e<span class=\"_ _6\"></span>l mundo. Estos ingresos se devengan a lo largo d<span class=\"_ _6\"></span>el tiempo, en funci\u00f3n de las ventas real<span class=\"_ _6\"></span>izadas por el licenc<span class=\"_ _6\"></span>iatario.<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "16. <span class=\"_ _3\"> </span>Ingresos ordinarios y o<span class=\"_ _6\"></span>tros ingresos  <span class=\"_ _8\"> </span>El detalle de ingr<span class=\"_ _6\"></span>esos ordinarios y d<span class=\"_ _6\"></span>e otros ingresos e<span class=\"_ _6\"></span>s como sigue: Miles de euros 2025 2024 Ventas 606.643 492.648 Prestaci\u00f3n de se<span class=\"_ _6\"></span>rvicios      3.821        999 610.464 493.647 Licencias 10.541 12.452 Subvenciones ofic<span class=\"_ _6\"></span>iales 1.356 651 Otros ingresos     4.627     3.291   16.524   16.394 La cif<span class=\"_ _6\"></span>ra de <span class=\"_ _6\"></span>ventas <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _6\"></span>reducida <span class=\"_ _6\"></span>en un <span class=\"_ _f\"></span>importe de <span class=\"_ _6\"></span>7.661 <span class=\"_ _6\"></span>miles de <span class=\"_ _f\"></span>euros (7.240 <span class=\"_ _f\"></span>miles de <span class=\"_ _6\"></span>euros a <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>dicie<span class=\"_ _6\"></span>mbre <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>2024) <span class=\"_ _6\"></span>como <span class=\"_ _f\"></span>consecuencia <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>la le<span class=\"_ _6\"></span>gislaci\u00f3n <span class=\"_ _f\"></span>aprobada <span class=\"_ _6\"></span>en <span class=\"_ _f\"></span>Espa\u00f1a <span class=\"_ _6\"></span>durante los <span class=\"_ _2\"></span>ejercicio<span class=\"_ _6\"></span>s <span class=\"_ _2\"></span>2010 y <span class=\"_ _2\"></span>2011, que <span class=\"_ _2\"></span>establece, entre otras <span class=\"_ _2\"></span>medidas, un <span class=\"_ _2\"></span>descuento del 7,5% <span class=\"_ _11\"></span>o <span class=\"_ _2\"></span>del<span class=\"_ _6\"></span> 15%,  dependie<span class=\"_ _6\"></span>ndo  del  producto<span class=\"_ _6\"></span>,  sobre  las  ventas  de  lo<span class=\"_ _6\"></span>s  productos  f<span class=\"_ _6\"></span>inanciados  por  el<span class=\"_ _6\"></span> Ministerio de San<span class=\"_ _6\"></span>idad. La <span class=\"_ _a\"></span>cifra <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>Licencias <span class=\"_ _a\"></span>recoge <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>ingresos <span class=\"_ _a\"></span>derivados <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>importes <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>reembolsables <span class=\"_ _a\"></span>como consecuencia de los contratos firmados, principalment<span class=\"_ _6\"></span>e, para <span class=\"_ _2\"></span>la venta de Bilastina por otros laboratorios en todo e<span class=\"_ _6\"></span>l mundo. Estos ingresos se devengan a lo largo d<span class=\"_ _6\"></span>el tiempo, en funci\u00f3n de las ventas real<span class=\"_ _6\"></span>izadas por el licenc<span class=\"_ _6\"></span>iatario.<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "<div class=\"c w66 h43 gs147\"><div class=\"t m0 x2e h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">Subvenciones ofic<span class=\"_ _6\"></span>iales </div></div><div class=\"c w64 h43 gs148\"><div class=\"t m0 x14 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">1.356 </div></div><div class=\"c w65 h43 gs149\"><div class=\"t m0 x85 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">651 </div></div>d)<span class=\"ffb ls0\"> <span class=\"_ _1f\"> </span><span class=\"ff4\">Subvenciones <span class=\"_ _11\"></span> </span></span>No <span class=\"_ _f\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>han reci<span class=\"_ _6\"></span>bido <span class=\"_ _6\"></span>subvenciones <span class=\"_ _f\"></span>durante <span class=\"_ _f\"></span>el pres<span class=\"_ _6\"></span>ente <span class=\"_ _6\"></span>ejercicio <span class=\"_ _f\"></span>ni e<span class=\"_ _6\"></span>n <span class=\"_ _6\"></span>los <span class=\"_ _f\"></span>anteriores p<span class=\"_ _6\"></span>or <span class=\"_ _6\"></span>los gastos o inver<span class=\"_ _6\"></span>siones realizados c<span class=\"_ _6\"></span>on fines med<span class=\"_ _6\"></span>ioambientales. Tampoco se<span class=\"_ _6\"></span> han recib<span class=\"_ _6\"></span>ido o adquirido <span class=\"_ _2\"></span>derechos de <span class=\"_ _11\"></span>emisi\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>gases <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>efecto <span class=\"_ _2\"></span>invernadero <span class=\"_ _2\"></span>ya <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>est\u00e1 sometido <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>r\u00e9gimen <span class=\"_ _10\"></span>de <span class=\"_ _6\"></span>comercio <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>derechos <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>emisi\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>gases <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>efecto <span class=\"_ _f\"></span>invernadero.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "La cif<span class=\"_ _6\"></span>ra de <span class=\"_ _6\"></span>ventas <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _6\"></span>reducida <span class=\"_ _6\"></span>en un <span class=\"_ _f\"></span>importe de <span class=\"_ _6\"></span>7.661 <span class=\"_ _6\"></span>miles de <span class=\"_ _f\"></span>euros (7.240 <span class=\"_ _f\"></span>miles de <span class=\"_ _6\"></span>euros a <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>dicie<span class=\"_ _6\"></span>mbre <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>2024) <span class=\"_ _6\"></span>como <span class=\"_ _f\"></span>consecuencia <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>la le<span class=\"_ _6\"></span>gislaci\u00f3n <span class=\"_ _f\"></span>aprobada <span class=\"_ _6\"></span>en <span class=\"_ _f\"></span>Espa\u00f1a <span class=\"_ _6\"></span>durante los <span class=\"_ _2\"></span>ejercicio<span class=\"_ _6\"></span>s <span class=\"_ _2\"></span>2010 y <span class=\"_ _2\"></span>2011, que <span class=\"_ _2\"></span>establece, entre otras <span class=\"_ _2\"></span>medidas, un <span class=\"_ _2\"></span>descuento del 7,5% <span class=\"_ _11\"></span>o <span class=\"_ _2\"></span>del<span class=\"_ _6\"></span> 15%,  dependie<span class=\"_ _6\"></span>ndo  del  producto<span class=\"_ _6\"></span>,  sobre  las  ventas  de  lo<span class=\"_ _6\"></span>s  productos  f<span class=\"_ _6\"></span>inanciados  por  el<span class=\"_ _6\"></span> Ministerio de San<span class=\"_ _6\"></span>idad. La <span class=\"_ _a\"></span>cifra <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>Licencias <span class=\"_ _a\"></span>recoge <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>ingresos <span class=\"_ _a\"></span>derivados <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>importes <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>reembolsables <span class=\"_ _a\"></span>como consecuencia de los contratos firmados, principalment<span class=\"_ _6\"></span>e, para <span class=\"_ _2\"></span>la venta de Bilastina por otros laboratorios en todo e<span class=\"_ _6\"></span>l mundo. Estos ingresos se devengan a lo largo d<span class=\"_ _6\"></span>el tiempo, en funci\u00f3n de las ventas real<span class=\"_ _6\"></span>izadas por el licenc<span class=\"_ _6\"></span>iatario.<span class=\"_ _117\"> </span>17. <span class=\"_ _0\"> </span>Gastos de per<span class=\"_ _6\"></span>sonal  <span class=\"_ _8\"> </span>El detalle de los g<span class=\"_ _6\"></span>astos de person<span class=\"_ _6\"></span>al durante los ejer<span class=\"_ _6\"></span>cicios 2025 y 2024 es el sigu<span class=\"_ _6\"></span>iente: Miles de euros 2025 2024 Sueldos, salarios y a<span class=\"_ _6\"></span>similados 110.506 83.977 Gastos de Segur<span class=\"_ _6\"></span>idad Social 23.296 17.846 Otros gastos     4.616     3.044 138.418 104.867 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-356": {
   "value": "La cif<span class=\"_ _6\"></span>ra de <span class=\"_ _6\"></span>ventas <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _6\"></span>reducida <span class=\"_ _6\"></span>en un <span class=\"_ _f\"></span>importe de <span class=\"_ _6\"></span>7.661 <span class=\"_ _6\"></span>miles de <span class=\"_ _f\"></span>euros (7.240 <span class=\"_ _f\"></span>miles de <span class=\"_ _6\"></span>euros a <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>dicie<span class=\"_ _6\"></span>mbre <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>2024) <span class=\"_ _6\"></span>como <span class=\"_ _f\"></span>consecuencia <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>la le<span class=\"_ _6\"></span>gislaci\u00f3n <span class=\"_ _f\"></span>aprobada <span class=\"_ _6\"></span>en <span class=\"_ _f\"></span>Espa\u00f1a <span class=\"_ _6\"></span>durante los <span class=\"_ _2\"></span>ejercicio<span class=\"_ _6\"></span>s <span class=\"_ _2\"></span>2010 y <span class=\"_ _2\"></span>2011, que <span class=\"_ _2\"></span>establece, entre otras <span class=\"_ _2\"></span>medidas, un <span class=\"_ _2\"></span>descuento del 7,5% <span class=\"_ _11\"></span>o <span class=\"_ _2\"></span>del<span class=\"_ _6\"></span> 15%,  dependie<span class=\"_ _6\"></span>ndo  del  producto<span class=\"_ _6\"></span>,  sobre  las  ventas  de  lo<span class=\"_ _6\"></span>s  productos  f<span class=\"_ _6\"></span>inanciados  por  el<span class=\"_ _6\"></span> Ministerio de San<span class=\"_ _6\"></span>idad. La <span class=\"_ _a\"></span>cifra <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>Licencias <span class=\"_ _a\"></span>recoge <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>ingresos <span class=\"_ _a\"></span>derivados <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>importes <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>reembolsables <span class=\"_ _a\"></span>como consecuencia de los contratos firmados, principalment<span class=\"_ _6\"></span>e, para <span class=\"_ _2\"></span>la venta de Bilastina por otros laboratorios en todo e<span class=\"_ _6\"></span>l mundo. Estos ingresos se devengan a lo largo d<span class=\"_ _6\"></span>el tiempo, en funci\u00f3n de las ventas real<span class=\"_ _6\"></span>izadas por el licenc<span class=\"_ _6\"></span>iatario.<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-357": {
   "value": "17. <span class=\"_ _0\"> </span>Gastos de per<span class=\"_ _6\"></span>sonal  <span class=\"_ _8\"> </span>El detalle de los g<span class=\"_ _6\"></span>astos de person<span class=\"_ _6\"></span>al durante los ejer<span class=\"_ _6\"></span>cicios 2025 y 2024 es el sigu<span class=\"_ _6\"></span>iente: Miles de euros 2025 2024 Sueldos, salarios y a<span class=\"_ _6\"></span>similados 110.506 83.977 Gastos de Segur<span class=\"_ _6\"></span>idad Social 23.296 17.846 Otros gastos     4.616     3.044 138.418 104.867 El <span class=\"_ _11\"></span>n\u00famero <span class=\"_ _11\"></span>medio <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>empleados <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>durante <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>ejercicios <span class=\"_ _11\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>2024, <span class=\"_ _11\"></span>desglosado por categor\u00edas, es c<span class=\"_ _6\"></span>omo sigue: N\u00famero medio<span class=\"_ _6\"></span> de empleados 2025 2024 Alta direcci\u00f3n 12 11 T\u00e9cnico 209 158 Marketing / Co<span class=\"_ _6\"></span>mercial 1.104 932 Investigaci\u00f3n 197 166 Administraci\u00f3n<span class=\"_ _6\"></span> 257 199 Producci\u00f3n 434 301 2.213 1.767 La <span class=\"_ _6\"></span>distribuci\u00f3n <span class=\"_ _f\"></span>por <span class=\"_ _f\"></span>sexos <span class=\"_ _6\"></span>al <span class=\"_ _f\"></span>final <span class=\"_ _6\"></span>del <span class=\"_ _f\"></span>ejercicio <span class=\"_ _6\"></span>del <span class=\"_ _f\"></span>personal <span class=\"_ _f\"></span>y de<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _f\"></span>Administradores <span class=\"_ _f\"></span>es <span class=\"_ _6\"></span>como sigue: 2025 2024 Hombres Mujeres Hombres Mujeres Administradores 5 5 6 4 Alta direcci\u00f3n 11 3 8 1 T\u00e9cnicos 83 176 55 107 Marketing y Come<span class=\"_ _6\"></span>rcial 517 751 400 528 Investigaci\u00f3n 76 166 46 118 Administraci\u00f3n<span class=\"_ _6\"></span> 136 185 90 111 Producci\u00f3n 382 195 217 94 1.205 1.476 816 959 Asimismo, <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>n\u00famero <span class=\"_ _f\"></span>m<span class=\"_ _2\"></span>edio <span class=\"_ _10\"></span>de pers<span class=\"_ _6\"></span>onas <span class=\"_ _f\"></span>empleadas <span class=\"_ _f\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>curso <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>ejercicios <span class=\"_ _f\"></span>2025 <span class=\"_ _f\"></span>y <span class=\"_ _6\"></span>2024 con <span class=\"_ _2\"></span>discapacidad <span class=\"_ _2\"></span>mayor <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>igual <span class=\"_ _11\"></span>al <span class=\"_ _2\"></span>33% <span class=\"_ _2\"></span>es <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>diecisiete <span class=\"_ _2\"></span>personas, <span class=\"_ _2\"></span>cinco <span class=\"_ _2\"></span>pertenecientes <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la categor\u00eda <span class=\"_ _e\"> </span>de <span class=\"_ _17\"> </span>marketing <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>comercial, <span class=\"_ _17\"> </span>una <span class=\"_ _17\"> </span>perteneci<span class=\"_ _6\"></span>ente <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>categor\u00eda <span class=\"_ _e\"> </span>t\u00e9cnicos, <span class=\"_ _17\"> </span>una perteneciente <span class=\"_ _17\"> </span>a <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>categor\u00eda <span class=\"_ _17\"> </span>de <span class=\"_ _3\"> </span>investigaci\u00f3n, <span class=\"_ _3\"> </span>tres <span class=\"_ _17\"> </span>per<span class=\"_ _2\"></span>teneciente<span class=\"_ _6\"></span>s <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>categor\u00eda <span class=\"_ _17\"> </span>de administraci\u00f3n y<span class=\"_ _6\"></span> siete pertenecientes a la ca<span class=\"_ _6\"></span>tegor\u00eda de producci\u00f3<span class=\"_ _6\"></span>n.  El <span class=\"_ _f\"></span>ep\u00edgrafe <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Gastos <span class=\"_ _10\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>retribuciones <span class=\"_ _10\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _f\"></span>empleados <span class=\"_ _10\"></span>incluye <span class=\"_ _f\"></span>indemnizaciones <span class=\"_ _10\"></span>por <span class=\"_ _f\"></span>despido en 2025 por impor<span class=\"_ _6\"></span>te de 6.848 miles de eur<span class=\"_ _6\"></span>os (5.325 miles de <span class=\"_ _6\"></span>euros en 2024<span class=\"ls6\">)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "17. <span class=\"_ _0\"> </span>Gastos de per<span class=\"_ _6\"></span>sonal  <span class=\"_ _8\"> </span>El detalle de los g<span class=\"_ _6\"></span>astos de person<span class=\"_ _6\"></span>al durante los ejer<span class=\"_ _6\"></span>cicios 2025 y 2024 es el sigu<span class=\"_ _6\"></span>iente: Miles de euros 2025 2024 Sueldos, salarios y a<span class=\"_ _6\"></span>similados 110.506 83.977 Gastos de Segur<span class=\"_ _6\"></span>idad Social 23.296 17.846 Otros gastos     4.616     3.044 138.418 104.867 b)<span class=\"ffb ls0\"> <span class=\"_ _1f\"> </span><span class=\"ff4\">Gastos </span></span>Los <span class=\"_ _0\"> </span>gastos<span class=\"_ _6\"></span> <span class=\"_ _0\"> </span>ocasio<span class=\"_ _6\"></span>nados <span class=\"_ _3\"> </span>durante <span class=\"_ _0\"> </span>el <span class=\"_ _3\"> </span>ejercicio <span class=\"_ _0\"> </span>2025 <span class=\"_ _0\"> </span>corres<span class=\"_ _6\"></span>pondientes <span class=\"_ _3\"> </span>al <span class=\"_ _0\"> </span>apartado<span class=\"_ _6\"></span> medioambiental<span class=\"_ _6\"></span> <span class=\"_ _18\"> </span>se <span class=\"_ _18\"> </span>ce<span class=\"_ _2\"></span>ntran, <span class=\"_ _18\"> </span>principalmente, <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>tratamiento <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>residuos, <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>han ascendido durante el ejercicio 2025 a <span class=\"_ _2\"></span>un importe de 1.681 miles de euros (<span class=\"_ _2\"></span>925 miles de euros en 2024<span class=\"ls6\">).<span class=\"_ _6\"></span><span class=\"ls0\"> </span></span>Durante <span class=\"_ _17\"> </span>2025 <span class=\"_ _17\"> </span>se <span class=\"_ _17\"> </span>han <span class=\"_ _17\"> </span>realizado<span class=\"_ _6\"></span> <span class=\"_ _17\"> </span>diversas <span class=\"_ _e\"> </span>actuaciones <span class=\"_ _17\"> </span>relacionadas <span class=\"_ _e\"> </span>con <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>ahorro energ\u00e9tico en co<span class=\"_ _6\"></span>nsumo el\u00e9ctrico.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "17. <span class=\"_ _0\"> </span>Gastos de per<span class=\"_ _6\"></span>sonal  <span class=\"_ _8\"> </span>El detalle de los g<span class=\"_ _6\"></span>astos de person<span class=\"_ _6\"></span>al durante los ejer<span class=\"_ _6\"></span>cicios 2025 y 2024 es el sigu<span class=\"_ _6\"></span>iente: Miles de euros 2025 2024 Sueldos, salarios y a<span class=\"_ _6\"></span>similados 110.506 83.977 Gastos de Segur<span class=\"_ _6\"></span>idad Social 23.296 17.846 Otros gastos     4.616     3.044 138.418 104.867 b)<span class=\"ffb ls0\"> <span class=\"_ _1f\"> </span><span class=\"ff4\">Gastos </span></span>Los <span class=\"_ _0\"> </span>gastos<span class=\"_ _6\"></span> <span class=\"_ _0\"> </span>ocasio<span class=\"_ _6\"></span>nados <span class=\"_ _3\"> </span>durante <span class=\"_ _0\"> </span>el <span class=\"_ _3\"> </span>ejercicio <span class=\"_ _0\"> </span>2025 <span class=\"_ _0\"> </span>corres<span class=\"_ _6\"></span>pondientes <span class=\"_ _3\"> </span>al <span class=\"_ _0\"> </span>apartado<span class=\"_ _6\"></span> medioambiental<span class=\"_ _6\"></span> <span class=\"_ _18\"> </span>se <span class=\"_ _18\"> </span>ce<span class=\"_ _2\"></span>ntran, <span class=\"_ _18\"> </span>principalmente, <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>tratamiento <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>residuos, <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>han ascendido durante el ejercicio 2025 a <span class=\"_ _2\"></span>un importe de 1.681 miles de euros (<span class=\"_ _2\"></span>925 miles de euros en 2024<span class=\"ls6\">).<span class=\"_ _6\"></span><span class=\"ls0\"> </span></span>Durante <span class=\"_ _17\"> </span>2025 <span class=\"_ _17\"> </span>se <span class=\"_ _17\"> </span>han <span class=\"_ _17\"> </span>realizado<span class=\"_ _6\"></span> <span class=\"_ _17\"> </span>diversas <span class=\"_ _e\"> </span>actuaciones <span class=\"_ _17\"> </span>relacionadas <span class=\"_ _e\"> </span>con <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>ahorro energ\u00e9tico en co<span class=\"_ _6\"></span>nsumo el\u00e9ctrico.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "17. <span class=\"_ _0\"> </span>Gastos de per<span class=\"_ _6\"></span>sonal  <span class=\"_ _8\"> </span>El detalle de los g<span class=\"_ _6\"></span>astos de person<span class=\"_ _6\"></span>al durante los ejer<span class=\"_ _6\"></span>cicios 2025 y 2024 es el sigu<span class=\"_ _6\"></span>iente: Miles de euros 2025 2024 Sueldos, salarios y a<span class=\"_ _6\"></span>similados 110.506 83.977 Gastos de Segur<span class=\"_ _6\"></span>idad Social 23.296 17.846 Otros gastos     4.616     3.044 138.418 104.867 El <span class=\"_ _f\"></span>ep\u00edgrafe <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Gastos <span class=\"_ _10\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>retribuciones <span class=\"_ _10\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _f\"></span>empleados <span class=\"_ _10\"></span>incluye <span class=\"_ _f\"></span>indemnizaciones <span class=\"_ _10\"></span>por <span class=\"_ _f\"></span>despido en 2025 por impor<span class=\"_ _6\"></span>te de 6.848 miles de eur<span class=\"_ _6\"></span>os (5.325 miles de <span class=\"_ _6\"></span>euros en 2024<span class=\"ls6\">)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "18. <span class=\"_ _3\"> </span>Otros gastos  <span class=\"_ _8\"> </span>El detalle de otro<span class=\"_ _6\"></span>s gastos es el siguiente<span class=\"_ _6\"></span>: Miles de euros 2025 2024 Gastos por arrend<span class=\"_ _6\"></span>amientos operativos 1.878 1.152 Gastos de invest<span class=\"_ _6\"></span>igaci\u00f3n y desarro<span class=\"_ _6\"></span>llo (nota 5) 4.895 5.802 Transportes 9.258 6.896 Reparaci\u00f3n y co<span class=\"_ _6\"></span>nservaci\u00f3n 12.462 6.934 Servicios de pro<span class=\"_ _6\"></span>fesionales independ<span class=\"_ _6\"></span>ientes 59.275 37.532 Primas de seguros<span class=\"_ _6\"></span> 2.407 1.688 Publicidad y propa<span class=\"_ _6\"></span>ganda 29.990 26.531 Suministros 7.051 3.204 Tributos 2.817 1.279 Servicios banca<span class=\"_ _6\"></span>rios 463 277 Variaci\u00f3n de prov<span class=\"_ _6\"></span>isiones (nota 1<span class=\"ls9\">4)</span> 1.798 2.893 P\u00e9rdidas por det<span class=\"_ _6\"></span>erioro de valor de d<span class=\"_ _6\"></span>eudores   <span class=\"_ _3\"> </span>comerciales y otras cuen<span class=\"_ _6\"></span>tas a cob<span class=\"_ _6\"></span>rar (nota 8) 1.786 1.262 Otros gastos 22.083 13.768 156.163 109.218 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-358": {
   "value": "19. <span class=\"_ _1\"> </span>Ingresos y g<span class=\"_ _6\"></span>astos financieros<span class=\"_ _6\"></span>  <span class=\"_ _8\"> </span>El detalle de los <span class=\"_ _6\"></span>ingresos y gastos f<span class=\"_ _6\"></span>inancieros es el <span class=\"_ _6\"></span>siguiente: Miles de euros Ingresos financie<span class=\"_ _6\"></span>ros 2025 2024 Otros ingresos f<span class=\"_ _6\"></span>inancieros 2.278 1.694  <span class=\"_ _2b\"> </span> <span class=\"_ _1b\"> </span>Total ing<span class=\"_ _6\"></span>resos financieros 2.278 1.694 Miles de euros 2025 2024 Gastos financie<span class=\"_ _6\"></span>ros Intereses de deudas <span class=\"_ _6\"></span>con entidades de cr<span class=\"_ _6\"></span>\u00e9dito 4.599 - Otros gastos fin<span class=\"_ _6\"></span>ancieros 1.260 433 Diferencias neg<span class=\"_ _6\"></span>ativas de cambi<span class=\"_ _6\"></span>o    266    769  <span class=\"_ _2b\"> </span> <span class=\"_ _1b\"> </span>Total gas<span class=\"_ _6\"></span>tos financieros 6.125 1.202 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "19. <span class=\"_ _1\"> </span>Ingresos y g<span class=\"_ _6\"></span>astos financieros<span class=\"_ _6\"></span>  <span class=\"_ _8\"> </span>El detalle de los <span class=\"_ _6\"></span>ingresos y gastos f<span class=\"_ _6\"></span>inancieros es el <span class=\"_ _6\"></span>siguiente: Miles de euros Ingresos financie<span class=\"_ _6\"></span>ros 2025 2024 Otros ingresos f<span class=\"_ _6\"></span>inancieros 2.278 1.694  <span class=\"_ _2b\"> </span> <span class=\"_ _1b\"> </span>Total ing<span class=\"_ _6\"></span>resos financieros 2.278 1.694 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "<div class=\"c w8b h58 gs14f\"><div class=\"t m0 x90 h19 y28c ff2 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c wb8 h68 gs150\"><div class=\"t m0 x52 h19 y28c ff2 fs5 fc0 sc0 ls0 ws0\">Ingresos financie<span class=\"_ _6\"></span>ros </div></div><div class=\"c wab h68 gs151\"><div class=\"t m0 xc h19 y28c ff2 fs5 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c w65 h68 gs152\"><div class=\"t m0 xc h19 y28c ff2 fs5 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c wb8 h43 gs153\"><div class=\"t m0 x4f h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">Otros ingresos f<span class=\"_ _6\"></span>inancieros </div></div><div class=\"c wab h43 gs154\"><div class=\"t m0 x14 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">2.278 </div></div><div class=\"c w65 h43 gs155\"><div class=\"t m0 x14 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">1.694 </div></div><div class=\"c wb8 h43 gs156\"><div class=\"t m0 x4f h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\"> <span class=\"_ _2b\"> </span> <span class=\"_ _1b\"> </span>Total ing<span class=\"_ _6\"></span>resos financieros </div></div><div class=\"c wab h43 gs157\"><div class=\"t m0 x14 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">2.278 </div></div><div class=\"c w65 h43 gs158\"><div class=\"t m0 x14 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">1.694 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "<div class=\"c w8b h58 gs15a\"><div class=\"t m0 x90 h19 y28c ff2 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c wab h58 gs15b\"><div class=\"t m0 x11 h19 y28c ff2 fs5 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c w65 h58 gs15c\"><div class=\"t m0 x11 h19 y28c ff2 fs5 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c wb8 h58 gs15d\"><div class=\"t m0 x54 h19 y28c ff2 fs5 fc0 sc0 ls0 ws0\">Gastos financie<span class=\"_ _6\"></span>ros </div></div><div class=\"c wb8 h43 gs15e\"><div class=\"t m0 x4f h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">Intereses de deudas <span class=\"_ _6\"></span>con entidades de cr<span class=\"_ _6\"></span>\u00e9dito </div></div><div class=\"c wab h43 gs15f\"><div class=\"t m0 x12 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">4.599 </div></div><div class=\"c w65 h43 gs160\"><div class=\"t m0 x57 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb8 h59 gs161\"><div class=\"t m0 x4f h19 y4e ff2 fs5 fc0 sc0 ls0 ws0\">Otros gastos fin<span class=\"_ _6\"></span>ancieros </div></div><div class=\"c wab h59 gs162\"><div class=\"t m0 x12 h19 y4e ff2 fs5 fc0 sc0 ls0 ws0\">1.260 </div></div><div class=\"c w65 h59 gs163\"><div class=\"t m0 x85 h19 y4e ff2 fs5 fc0 sc0 ls0 ws0\">433 </div></div><div class=\"c wb8 h43 gs164\"><div class=\"t m0 x4f h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">Diferencias neg<span class=\"_ _6\"></span>ativas de cambi<span class=\"_ _6\"></span>o </div></div><div class=\"c wab h43 gs165\"><div class=\"t m0 x12 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">   266 </div></div><div class=\"c w65 h43 gs166\"><div class=\"t m0 x14 h19 y28e ff2 fs5 fc0 sc0 ls0 ws0\">   769 </div></div><div class=\"c wb8 h44 gs167\"><div class=\"t m0 x4f h19 y4e ff2 fs5 fc0 sc0 ls0 ws0\"> <span class=\"_ _2b\"> </span> <span class=\"_ _1b\"> </span>Total gas<span class=\"_ _6\"></span>tos financieros </div></div><div class=\"c wab h44 gs168\"><div class=\"t m0 x14 h19 y4e ff2 fs5 fc0 sc0 ls0 ws0\">6.125 </div></div><div class=\"c w65 h44 gs169\"><div class=\"t m0 x14 h19 y4e ff2 fs5 fc0 sc0 ls0 ws0\">1.202 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-343": {
   "value": "<div class=\"c wf h11 gs16b\"><div class=\"t m0 x30 h36 y6d5 ff4 fs5 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x30 h36 y6d6 ff4 fs5 fc0 sc0 ls0 ws0\">20. <span class=\"_ _3\"> </span>Informaci\u00f3n relativa a los Administradores de la Sociedad dominante y a las personas </div><div class=\"t m0 x63 h36 y6d7 ff4 fs5 fc0 sc0 ls0 ws0\">vinculadas a las m<span class=\"_ _6\"></span>ismas y remunerac<span class=\"_ _6\"></span>iones al perso<span class=\"_ _6\"></span>nal clave de la Dire<span class=\"_ _6\"></span>cci\u00f3n del Grupo </div><div class=\"t m0 x63 h19 y3f1 ff2 fs5 fc0 sc0 ls0 ws0\">El  importe  t<span class=\"_ _2\"></span>ota<span class=\"_ _6\"></span>l  de <span class=\"_ _1c\"> </span>las  retribuciones  devengadas  en  el<span class=\"_ _2\"></span>  ejercicio  2025 <span class=\"_ _1c\"> </span>a  favor  de  los </div><div class=\"t m0 x63 h19 y6d8 ff2 fs5 fc0 sc0 ls0 ws0\">Administradores <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _11\"></span>Sociedad <span class=\"_ _11\"></span>ha <span class=\"_ _9\"></span>sido <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>4.750 <span class=\"_ _11\"></span>m<span class=\"_ _2\"></span>iles <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>euros <span class=\"_ _11\"></span>(<span class=\"_ _2\"></span>4.826 <span class=\"_ _11\"></span>miles <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>euros <span class=\"_ _9\"></span>en </div><div class=\"t m0 x63 h19 y5ae ff2 fs5 fc0 sc0 ls0 ws0\">2024) en concep<span class=\"_ _6\"></span>to de dietas, retribuc<span class=\"_ _6\"></span>iones societarias y<span class=\"_ _6\"></span> servicios profes<span class=\"_ _6\"></span>ionales. </div><div class=\"t m0 x63 h19 y6d9 ff2 fs5 fc0 sc0 ls0 ws0\">Las <span class=\"_ _6\"></span>retribucion<span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>pagadas <span class=\"_ _f\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>alta <span class=\"_ _f\"></span>Direcci\u00f3n <span class=\"_ _6\"></span>ascienden <span class=\"_ _f\"></span>a 3.313 <span class=\"_ _f\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _f\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>ejercicio </div><div class=\"t m0 x63 h19 y6da ff2 fs5 fc0 sc0 ls0 ws0\">2025 (<span class=\"_ _2\"></span>5.018 miles de <span class=\"_ _2\"></span>euros<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>en el <span class=\"_ _2\"></span>ejercicio 2024). Este <span class=\"_ _2\"></span>importe no i<span class=\"_ _2\"></span>ncluy<span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>la retribuci\u00f3n del </div><div class=\"t m0 x63 h19 y6db ff2 fs5 fc0 sc0 ls0 ws0\">primer ejecutivo, ya <span class=\"_ _2\"></span>que est\u00e1 <span class=\"_ _2\"></span>incluido en <span class=\"_ _2\"></span>las retribuciones a <span class=\"_ _2\"></span>favor de <span class=\"_ _2\"></span>los Administradores y </div><div class=\"t m0 x63 h19 y6dc ff2 fs5 fc0 sc0 ls0 ws0\">desglosado en el Info<span class=\"_ _6\"></span>rme Anual d<span class=\"_ _6\"></span>e Remuneraciones de<span class=\"_ _6\"></span> los Consejeros. </div><div class=\"t m0 x63 h19 y6dd ff2 fs5 fc0 sc0 ls0 ws0\">Durante <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>ejercicios <span class=\"_ _2\"></span>2025 <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>2024 <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>Administrador<span class=\"_ _6\"></span>es <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>Sociedad <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>alta <span class=\"_ _2\"></span>Direcci\u00f3n </div><div class=\"t m0 x63 h19 y6de ff2 fs5 fc0 sc0 ls0 ws0\">del <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>tienen <span class=\"_ _11\"></span>concedidos <span class=\"_ _2\"></span>anticipos <span class=\"_ _11\"></span>o <span class=\"_ _2\"></span>cr\u00e9ditos<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>han <span class=\"_ _11\"></span>asumido <span class=\"_ _2\"></span>obligac<span class=\"_ _6\"></span>iones <span class=\"_ _2\"></span>por<span class=\"_ _6\"></span> </div><div class=\"t m0 x63 h19 y6df ff2 fs5 fc0 sc0 ls0 ws0\">cuen<span class=\"_ _6\"></span>ta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ello<span class=\"_ _6\"></span>s <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>t\u00edtulo <span class=\"_ _2\"></span>de garant<span class=\"_ _6\"></span>\u00eda. <span class=\"_ _2\"></span>Asimi<span class=\"_ _6\"></span>smo, la <span class=\"_ _11\"></span>Soc<span class=\"_ _6\"></span>iedad no <span class=\"_ _2\"></span>tiene <span class=\"_ _2\"></span>cont<span class=\"_ _6\"></span>ra\u00edda<span class=\"_ _6\"></span>s <span class=\"_ _2\"></span>obliga<span class=\"_ _6\"></span>cion<span class=\"_ _6\"></span>es </div><div class=\"t m0 x63 h19 y484 ff2 fs5 fc0 sc0 ls0 ws0\">en <span class=\"_ _17\"> </span>mat<span class=\"_ _6\"></span>eria <span class=\"_ _e\"> </span>de <span class=\"_ _17\"> </span>pensio<span class=\"_ _6\"></span>nes <span class=\"_ _e\"> </span>y <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>segu<span class=\"_ _6\"></span>ros <span class=\"_ _e\"> </span>de <span class=\"_ _17\"> </span>vida <span class=\"_ _e\"> </span>con <span class=\"_ _17\"> </span>respec<span class=\"_ _6\"></span>to <span class=\"_ _e\"> </span>a <span class=\"_ _3\"> </span>ant<span class=\"_ _6\"></span>iguos <span class=\"_ _e\"> </span>o <span class=\"_ _17\"> </span>actual<span class=\"_ _6\"></span>es<span class=\"_ _6\"></span> </div><div class=\"t m0 x63 h19 y485 ff2 fs5 fc0 sc0 ls0 ws0\">Admin<span class=\"_ _6\"></span>istr<span class=\"_ _6\"></span>adore<span class=\"_ _6\"></span>s <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>la <span class=\"_ _b\"> </span>Socieda<span class=\"_ _6\"></span>d. <span class=\"_ _c\"> </span>Por <span class=\"_ _b\"> </span>lo <span class=\"_ _c\"> </span>que <span class=\"_ _c\"> </span>se <span class=\"_ _b\"> </span>refiere <span class=\"_ _b\"> </span>al <span class=\"_ _c\"> </span>pago <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>primas<span class=\"_ _6\"></span> <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>segu<span class=\"_ _6\"></span>ros <span class=\"_ _b\"> </span>de </div><div class=\"t m0 x63 h19 y5ed ff2 fs5 fc0 sc0 ls0 ws0\">resp<span class=\"_ _6\"></span>onsab<span class=\"_ _6\"></span>ilidad<span class=\"_ _6\"></span> <span class=\"_ _10\"></span>civil <span class=\"_ _10\"></span>de <span class=\"_ _10\"></span>altos <span class=\"_ _10\"></span>cargos,<span class=\"_ _6\"></span> <span class=\"_ _10\"></span>la <span class=\"_ _f\"></span>Soc<span class=\"_ _6\"></span>iedad <span class=\"_ _28\"></span>tiene <span class=\"_ _10\"></span>suscr<span class=\"_ _6\"></span>itas <span class=\"_ _10\"></span>p\u00f3liz<span class=\"_ _6\"></span>as <span class=\"_ _10\"></span>de <span class=\"_ _10\"></span>seguro<span class=\"_ _6\"></span> <span class=\"_ _f\"></span>en <span class=\"_ _10\"></span>cobert<span class=\"_ _6\"></span>ura<span class=\"_ _6\"></span> </div><div class=\"t m0 x63 h19 y5ee ff2 fs5 fc0 sc0 ls0 ws0\">a t<span class=\"_ _6\"></span>al e<span class=\"_ _6\"></span>fec<span class=\"_ _6\"></span>to, <span class=\"_ _6\"></span>habie<span class=\"_ _6\"></span>ndo<span class=\"_ _6\"></span> sat<span class=\"_ _6\"></span>isfech<span class=\"_ _6\"></span>o e<span class=\"_ _6\"></span>n e<span class=\"_ _6\"></span>l e<span class=\"_ _6\"></span>jerc<span class=\"_ _6\"></span>icio <span class=\"_ _6\"></span>2025<span class=\"_ _6\"></span> un<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>impor<span class=\"_ _6\"></span>te de<span class=\"_ _6\"></span> 51<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>miles <span class=\"_ _f\"></span>de eu<span class=\"_ _6\"></span>ros <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>est<span class=\"_ _f\"></span>e </div><div class=\"t m0 x63 h19 y6e0 ff2 fs5 fc0 sc0 ls0 ws0\">conce<span class=\"_ _6\"></span>pto <span class=\"_ _6\"></span>(40 mi<span class=\"_ _6\"></span>les d<span class=\"_ _6\"></span>e eur<span class=\"_ _6\"></span>os en <span class=\"_ _6\"></span>el e<span class=\"_ _6\"></span>jerci<span class=\"_ _6\"></span>cio 20<span class=\"_ _6\"></span>24<span class=\"lsb\">).</span> </div></div>La Junta General de Ac<span class=\"_ _6\"></span>cionistas celebr<span class=\"_ _6\"></span>ada el 22 de junio de 2022 ap<span class=\"_ _6\"></span>rob\u00f3 el estab<span class=\"_ _6\"></span>lecimiento de <span class=\"_ _a\"></span>un <span class=\"_ _b\"> </span>Plan <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>Incentiv<span class=\"_ _6\"></span>os <span class=\"_ _a\"></span>a <span class=\"_ _b\"> </span>Largo <span class=\"_ _a\"></span>Plazo <span class=\"_ _b\"> </span>mediante <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>entrega <span class=\"_ _a\"></span>de <span class=\"_ _a\"> </span>ac<span class=\"_ _2\"></span>cion<span class=\"_ _6\"></span>es <span class=\"_ _a\"> </span>de <span class=\"_ _b\"> </span>la <span class=\"_ _a\"></span>Sociedad dominante<span class=\"ls9\">, <span class=\"_ _a\"></span></span>modificado <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Junta <span class=\"_ _a\"></span>General <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Accionis<span class=\"_ _6\"></span>tas <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>25 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>junio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2024 <span class=\"_ _a\"></span>para ajustar <span class=\"_ _0\"> </span>el<span class=\"_ _2\"></span> <span class=\"_ _0\"> </span>importe <span class=\"_ _1f\"> </span>correspondiente <span class=\"_ _0\"> </span>al <span class=\"_ _1f\"> </span>consejero <span class=\"_ _0\"> </span>ejecutivo, <span class=\"_ _1f\"> </span>cuyos <span class=\"_ _1f\"> </span>beneficiarios <span class=\"_ _0\"> </span>son determinados directivos y personal clave de <span class=\"_ _2\"></span>la Sociedad <span class=\"_ _2\"></span>dominante y su <span class=\"_ _2\"></span>Grupo, incluyendo<span class=\"_ _6\"></span> al <span class=\"_ _b\"> </span>Presiden<span class=\"_ _6\"></span>te <span class=\"_ _b\"> </span>por <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>period<span class=\"_ _6\"></span>o <span class=\"_ _b\"> </span>en <span class=\"_ _a\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _a\"></span>que <span class=\"_ _b\"> </span>ha <span class=\"_ _a\"></span>mantenido <span class=\"_ _a\"></span>funciones <span class=\"_ _b\"> </span>ejecutivas <span class=\"_ _a\"></span>y <span class=\"_ _c\"> </span>el <span class=\"_ _b\"> </span>consejero<span class=\"_ _6\"></span> ejecutivo. <span class=\"_ _17\"> </span>La <span class=\"_ _17\"> </span>entrega<span class=\"_ _6\"></span> <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>las <span class=\"_ _17\"> </span>acciones <span class=\"_ _17\"> </span>objeto <span class=\"_ _e\"> </span>de <span class=\"_ _17\"> </span>este <span class=\"_ _17\"> </span>plan <span class=\"_ _17\"> </span>depender\u00e1 <span class=\"_ _17\"> </span>del <span class=\"_ _e\"> </span>grado <span class=\"_ _17\"> </span>de cumplimiento de <span class=\"_ _6\"></span>los objetivos estab<span class=\"_ _6\"></span>lecidos por e<span class=\"_ _6\"></span>l Consejo de Admin<span class=\"_ _6\"></span>istraci\u00f3n. El <span class=\"_ _11\"></span>plan <span class=\"_ _11\"></span>consiste <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>i<span class=\"_ _2\"></span>nce<span class=\"_ _6\"></span>ntivo <span class=\"_ _11\"></span>extraordinario <span class=\"_ _2\"></span>pagadero <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>acciones <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>Sociedad, <span class=\"_ _11\"></span>cuya entrega <span class=\"_ _9\"></span>depende <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>grado<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>consecuci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>unos <span class=\"_ _9\"></span>objetivos <span class=\"_ _9\"></span>sobre <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>base <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>u<span class=\"_ _6\"></span>n <span class=\"_ _a\"></span>n\u00famer<span class=\"_ _6\"></span>o inicial de acciones asignadas, en <span class=\"_ _2\"></span>la fecha de medici\u00f3n prevista. El plan se <span class=\"_ _2\"></span>distribuye en <span class=\"_ _2\"></span>tres ciclos <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>tres <span class=\"_ _f\"></span>a\u00f1os <span class=\"_ _10\"></span>que <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>solapan <span class=\"_ _10\"></span>en <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>per\u00edodo <span class=\"_ _10\"></span>2022<span class=\"_ _2\"></span>-20<span class=\"_ _6\"></span>26. <span class=\"_ _f\"></span>En <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>ejercicio <span class=\"_ _10\"></span>2025 <span class=\"_ _10\"></span>se <span class=\"_ _f\"></span>encuentran vigentes <span class=\"_ _2\"></span>dos ciclos, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>segundo ciclo <span class=\"_ _2\"></span>entre <span class=\"_ _2\"></span>2023 y <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>y el <span class=\"_ _2\"></span>tercer <span class=\"_ _2\"></span>ciclo <span class=\"_ _2\"></span>entre 2024 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>2026. El <span class=\"_ _c\"> </span>n\u00famero <span class=\"_ _c\"> </span>m\u00e1ximo <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>acciones <span class=\"_ _c\"> </span>a <span class=\"_ _d\"> </span>entregar <span class=\"_ _c\"> </span>en <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>segundo <span class=\"_ _c\"> </span>ciclo <span class=\"_ _d\"> </span>son <span class=\"_ _c\"> </span>64.956 <span class=\"_ _c\"> </span>acciones <span class=\"_ _c\"> </span>al Presidente por el <span class=\"_ _2\"></span>periodo en <span class=\"_ _2\"></span>el que ha <span class=\"_ _2\"></span>sido ejecutivo y <span class=\"_ _2\"></span>359.963 al <span class=\"_ _2\"></span>resto de beneficiarios del plan; <span class=\"_ _a\"></span>25.983 <span class=\"_ _9\"></span>acciones <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>P<span class=\"_ _6\"></span>residente <span class=\"_ _a\"></span>po<span class=\"_ _6\"></span>r <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>per<span class=\"_ _6\"></span>iodo <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>ha <span class=\"_ _9\"></span>sido <span class=\"_ _a\"></span>ejecutivo, <span class=\"_ _9\"></span>85.682 <span class=\"_ _a\"></span>al consejero eje<span class=\"_ _6\"></span>cutivo y 432.071 a<span class=\"_ _6\"></span>l resto de <span class=\"_ _6\"></span>beneficiarios del <span class=\"_ _6\"></span>plan en el <span class=\"_ _6\"></span>tercer ciclo. D<span class=\"_ _6\"></span>urante el<span class=\"_ _6\"></span> ejercicio <span class=\"_ _2\"></span>2025 se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>han entregado <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>acciones <span class=\"_ _2\"></span>correspondien<span class=\"_ _6\"></span>tes <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>primer<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>ciclo (2022-2024), una <span class=\"_ _a\"></span>vez <span class=\"_ _9\"></span>aprobado <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>grado <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>cumplimiento <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>o<span class=\"_ _6\"></span>bjetivos, <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>ha <span class=\"_ _a\"></span>sido <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>6,25%. <span class=\"_ _9\"></span>Las acciones <span class=\"_ _2\"></span>brutas <span class=\"_ _11\"></span>entregadas <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>este <span class=\"_ _11\"></span>ciclo <span class=\"_ _2\"></span>han <span class=\"_ _11\"></span>sido <span class=\"_ _11\"></span>6.496 <span class=\"_ _2\"></span>al <span class=\"_ _11\"></span>Presidente <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>10.327 <span class=\"_ _2\"></span>al <span class=\"_ _11\"></span>resto <span class=\"_ _11\"></span>de beneficiarios, <span class=\"_ _10\"></span>que <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>vez <span class=\"_ _10\"></span>descontado <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>efecto <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>retenci\u00f3n <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>supuesto <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>entrega <span class=\"_ _10\"></span>efectiva de 4.937 acciones a<span class=\"_ _6\"></span>l Presidente y 7.611 <span class=\"_ _6\"></span>al resto de ben<span class=\"_ _6\"></span>eficiarios. La Junta General de Ac<span class=\"_ _6\"></span>cionistas celebr<span class=\"_ _6\"></span>ada el 25 de junio de 2025 ap<span class=\"_ _6\"></span>rob\u00f3 el estab<span class=\"_ _6\"></span>lecimiento de <span class=\"_ _b\"> </span>un <span class=\"_ _a\"></span>segundo <span class=\"_ _a\"></span>Plan <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>Incentivos<span class=\"_ _6\"></span> <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>Largo <span class=\"_ _a\"></span>Plazo, <span class=\"_ _a\"></span>mediante <span class=\"_ _a\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>entrega <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>acciones <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>la Sociedad domina<span class=\"_ _6\"></span>nte, cuyos bene<span class=\"_ _6\"></span>ficiarios son<span class=\"_ _6\"></span> determinados <span class=\"_ _6\"></span>directivos y pe<span class=\"_ _6\"></span>rsonal clave de la<span class=\"_ _6\"></span> Sociedad <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>su <span class=\"_ _11\"></span>Grupo, <span class=\"_ _2\"></span>incluyendo <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>consejero <span class=\"_ _2\"></span>ejecutivo <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>otros <span class=\"_ _11\"></span>consejeros <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>este <span class=\"_ _2\"></span>car\u00e1cter<span class=\"_ _6\"></span> que puedan <span class=\"_ _6\"></span>nombrarse <span class=\"_ _6\"></span>en e<span class=\"_ _6\"></span>l futuro. <span class=\"_ _6\"></span>La entrega <span class=\"_ _6\"></span>de ac<span class=\"_ _6\"></span>ciones de <span class=\"_ _6\"></span>este plan <span class=\"_ _6\"></span>depender\u00e1 <span class=\"_ _6\"></span>del grad<span class=\"_ _6\"></span>o de cumplimiento <span class=\"_ _6\"></span>de los objetivos e<span class=\"_ _6\"></span>stablecidos por el C<span class=\"_ _6\"></span>onsejo de Administrac<span class=\"_ _6\"></span>i\u00f3n. El <span class=\"_ _11\"></span>plan <span class=\"_ _11\"></span>consiste <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>i<span class=\"_ _2\"></span>nce<span class=\"_ _6\"></span>ntivo <span class=\"_ _11\"></span>extraordinario <span class=\"_ _2\"></span>pagadero <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>acciones <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>Sociedad, <span class=\"_ _11\"></span>cuya entrega <span class=\"_ _9\"></span>depende <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>grado<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>consecuci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>unos <span class=\"_ _9\"></span>objetivos <span class=\"_ _9\"></span>sobre <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>base <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>u<span class=\"_ _6\"></span>n <span class=\"_ _a\"></span>n\u00famer<span class=\"_ _6\"></span>o inicial de acciones asignadas, en <span class=\"_ _2\"></span>la fecha de medici\u00f3n prevista. El plan se <span class=\"_ _2\"></span>distribuye en <span class=\"_ _2\"></span>tres ciclos <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>tr<span class=\"_ _2\"></span>es <span class=\"_ _f\"></span>a\u00f1os qu<span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>solapan <span class=\"_ _f\"></span>en el <span class=\"_ _f\"></span>per\u00edodo <span class=\"_ _6\"></span>2025-2029. <span class=\"_ _f\"></span>En el <span class=\"_ _f\"></span>ejercicio <span class=\"_ _6\"></span>2025 <span class=\"_ _6\"></span>se <span class=\"_ _f\"></span>encuentra vigente <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>primer <span class=\"_ _f\"></span>ci<span class=\"_ _2\"></span>clo, <span class=\"_ _f\"></span>entre 2025 <span class=\"_ _f\"></span>y 2027<span class=\"_ _6\"></span>. El<span class=\"_ _6\"></span> n\u00fa<span class=\"_ _6\"></span>mero <span class=\"_ _6\"></span>m\u00e1ximo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acciones <span class=\"_ _f\"></span>a entregar <span class=\"_ _f\"></span>en est<span class=\"_ _6\"></span>e ciclo <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>150.419 <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>consejero <span class=\"_ _a\"></span>ejecutivo <span class=\"_ _a\"></span>(115.707 <span class=\"_ _a\"></span>acciones <span class=\"_ _b\"> </span>asignada<span class=\"_ _6\"></span>s <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>posibilidad <span class=\"_ _a\"></span>de sobrecumplimiento<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>hasta <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>130%) <span class=\"_ _b\"> </span>y <span class=\"_ _a\"></span>697.832<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>al <span class=\"_ _a\"> </span>resto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>beneficiarios <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>plan <span class=\"_ _a\"></span>(534.624<span class=\"_ _6\"></span> acciones asignadas c<span class=\"_ _6\"></span>on posibilid<span class=\"_ _6\"></span>ad de sobrecump<span class=\"_ _6\"></span>limiento hasta el 130<span class=\"_ _6\"></span>%). El i<span class=\"_ _6\"></span>mpacto e<span class=\"_ _6\"></span>con\u00f3mico <span class=\"_ _6\"></span>en g<span class=\"_ _6\"></span>astos de <span class=\"_ _f\"></span>personal de <span class=\"_ _f\"></span>ambos planes <span class=\"_ _f\"></span>en el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>2025 <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>sido <span class=\"_ _6\"></span>de 746 miles de eu<span class=\"_ _6\"></span>ros (747 miles de euros en e<span class=\"_ _6\"></span>l ejercicio 2024) (no<span class=\"_ _6\"></span>ta 11.2<span class=\"ls6\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-344": {
   "value": "21. <span class=\"_ _3\"> </span>Informaci\u00f3n medioa<span class=\"_ _6\"></span>mbiental  <span class=\"_ _8\"> </span>El <span class=\"_ _2\"></span>Grupo <span class=\"_ _11\"></span>cumple <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>normativa <span class=\"_ _2\"></span>vigente <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>materia <span class=\"_ _2\"></span>medioambien<span class=\"_ _6\"></span>tal. <span class=\"_ _11\"></span>Todos <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>residuos generados <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>su <span class=\"_ _9\"></span>actividad <span class=\"_ _11\"></span>son <span class=\"_ _9\"></span>tratados <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>forma <span class=\"_ _11\"></span>selectiva <span class=\"_ _9\"></span>por <span class=\"_ _11\"></span>empresas <span class=\"_ _11\"></span>especializadas. <span class=\"_ _11\"></span>El coste de esta ge<span class=\"_ _6\"></span>sti\u00f3n se carga direc<span class=\"_ _6\"></span>tamente a gastos<span class=\"_ _6\"></span> del ejercicio. a)<span class=\"ffb\"> <span class=\"_ _25\"> </span></span>Equipos La <span class=\"_ _6\"></span>inversi\u00f3n <span class=\"_ _f\"></span><span class=\"ls13\">en<span class=\"ls0\"> <span class=\"_ _6\"></span>inmovilizado <span class=\"_ _f\"></span>material <span class=\"_ _6\"></span>realizada<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>durante <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>ejercicio<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>2025 <span class=\"_ _6\"></span>relaciona<span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>con </span></span>actuaciones <span class=\"_ _f\"></span>m<span class=\"_ _2\"></span>edioamb<span class=\"_ _6\"></span>ientales as<span class=\"_ _6\"></span>ciende <span class=\"_ _6\"></span>a 699 <span class=\"_ _6\"></span>miles de <span class=\"_ _f\"></span>eur<span class=\"_ _2\"></span>os, <span class=\"_ _6\"></span>destinados<span class=\"_ _6\"></span> en <span class=\"_ _6\"></span>su may<span class=\"_ _6\"></span>or\u00eda a medidas para la mejora de la eficien<span class=\"_ _6\"></span>cia energ\u00e9tica y la gesti\u00f3n de residuos (13.433 miles de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>considerando <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>inversi\u00f3n ambiental <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>valorado <span class=\"_ _2\"></span>como elegible de acu<span class=\"_ _6\"></span>erdo con la Taxono<span class=\"_ _6\"></span>m\u00eda de Finanzas So<span class=\"_ _6\"></span>stenibles<span class=\"ls6\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-359": {
   "value": "22. <span class=\"_ _3\"> </span>Honorarios de auditor<span class=\"_ _6\"></span>\u00eda Los <span class=\"_ _6\"></span>honorario<span class=\"_ _6\"></span>s <span class=\"_ _6\"></span>devengados <span class=\"_ _10\"></span>durante <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>por <span class=\"_ _f\"></span>PricewaterhouseCoopers<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>Auditores, <span class=\"_ _f\"></span>S.L. con la Sociedad do<span class=\"_ _6\"></span>minante del Grupo s<span class=\"_ _6\"></span>e detallan a con<span class=\"_ _6\"></span>tinuaci\u00f3n: Miles de euros 2025 2024 Servicios de aud<span class=\"_ _6\"></span>itor\u00eda  182 133 Otros servicios di<span class=\"_ _6\"></span>stintos de cumplim<span class=\"_ _6\"></span>iento normativo 1 1   Otros exigidos po<span class=\"_ _6\"></span>r la normativ<span class=\"_ _6\"></span>a 1 1 Otros servicios 101 135 Tota<span class=\"_ _2\"></span>l 284 269 Asimismo, los <span class=\"_ _2\"></span>honorar<span class=\"_ _6\"></span>ios <span class=\"_ _2\"></span>facturados a <span class=\"_ _2\"></span>la Sociedad <span class=\"_ _2\"></span>do<span class=\"_ _6\"></span>minante <span class=\"_ _2\"></span>durante el ejercicio por <span class=\"_ _2\"></span>otras sociedades <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>utilizan <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>marca <span class=\"_ _c\"> </span>PwC <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>Espa\u00f1a<span class=\"_ _2\"></span> <span class=\"_ _b\"> </span>como <span class=\"_ _b\"> </span>consecuencia <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>otros <span class=\"_ _b\"> </span>servicios prestados ascendie<span class=\"_ _6\"></span>ron a 5 miles de eu<span class=\"_ _6\"></span>ros (4 miles de e<span class=\"_ _6\"></span>uros en el ejercicio 2<span class=\"_ _6\"></span>024<span class=\"ls6\">).</span> No <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>han <span class=\"_ _a\"></span>devengado <span class=\"_ _9\"></span>honorarios <span class=\"_ _a\"></span>durante <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>ejercicio<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>otra<span class=\"_ _6\"></span>s <span class=\"_ _a\"></span>sociedades <span class=\"_ _9\"></span>que <span class=\"_ _a\"></span>utilizan <span class=\"_ _9\"></span>la marca <span class=\"_ _11\"></span>PwC <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>extranjero <span class=\"_ _11\"></span>como <span class=\"_ _11\"></span>consecuenc<span class=\"_ _6\"></span>ia <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>otros <span class=\"_ _11\"></span>servicios <span class=\"_ _11\"></span>prestados <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>Sociedad (69 miles de euros en e<span class=\"_ _6\"></span>l ejercicio 2024<span class=\"_ _6\"></span><span class=\"ls6\">).<span class=\"ls0\"> </span></span>No se han prestado s<span class=\"_ _6\"></span>ervicios fisca<span class=\"_ _6\"></span>les a la Sociedad du<span class=\"_ _6\"></span>rante los ejercic<span class=\"_ _6\"></span>ios 2025 y 2024. Los <span class=\"_ _6\"></span>honorario<span class=\"_ _6\"></span>s <span class=\"_ _6\"></span>devengados <span class=\"_ _10\"></span>durante <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>por <span class=\"_ _f\"></span>PricewaterhouseCoopers<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>Auditores, <span class=\"_ _f\"></span>S.L. a <span class=\"ls0\">otras sociedades d<span class=\"_ _6\"></span>el Grupo se detall<span class=\"_ _6\"></span>an a continuaci\u00f3n<span class=\"_ _6\"></span>: </span>Miles de euros 2025 2024 Servicios de aud<span class=\"_ _6\"></span>itor\u00eda  45 44 Otros servicios di<span class=\"_ _6\"></span>stintos de cumplim<span class=\"_ _6\"></span>iento normativo - -   Otros exigidos po<span class=\"_ _6\"></span>r la normativ<span class=\"_ _6\"></span>a - - Tota<span class=\"_ _2\"></span>l 45 44 Asimismo, no se <span class=\"_ _2\"></span>han devengado honorar<span class=\"_ _6\"></span>ios <span class=\"_ _2\"></span>ni en 202<span class=\"_ _2\"></span>5 ni en 2024 <span class=\"_ _2\"></span>por otras sociedades que utilizan <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>marca <span class=\"_ _9\"></span>PwC <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>Espa\u00f1a <span class=\"_ _9\"></span>como <span class=\"_ _a\"></span>c<span class=\"_ _6\"></span>onsecuencia<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>otros <span class=\"_ _9\"></span>servicios <span class=\"_ _a\"></span>prest<span class=\"_ _6\"></span>ados <span class=\"_ _9\"></span>a <span class=\"_ _b\"> </span>otras sociedades del Gr<span class=\"_ _6\"></span>upo. Por <span class=\"_ _2\"></span>otro lado, <span class=\"_ _2\"></span>otras entidades pertenecientes <span class=\"_ _2\"></span>a la <span class=\"_ _2\"></span>red <span class=\"_ _2\"></span>de PwC audit<span class=\"_ _2\"></span>ores en <span class=\"_ _2\"></span>el extranjero <span class=\"_ _2\"></span>han facturado <span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>Grupo <span class=\"_ _a\"></span>durante <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>ejercicios <span class=\"_ _a\"></span>terminados <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2025 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2024 honorarios detall<span class=\"_ _6\"></span>ados a continuaci\u00f3n:<span class=\"_ _117\"> </span>Miles de euros 2025 2024 Servicios de aud<span class=\"_ _6\"></span>itor\u00eda  135 129 Tota<span class=\"_ _2\"></span>l 135 129 Por <span class=\"_ _9\"></span>\u00faltimo, <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>urante <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>ejercicios <span class=\"_ _9\"></span>2025 <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>2024 <span class=\"_ _9\"></span>no <span class=\"_ _a\"></span>se<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>han <span class=\"_ _a\"></span>deveng<span class=\"_ _6\"></span>ado <span class=\"_ _9\"></span>honorarios <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>o<span class=\"_ _6\"></span>tras sociedades de la <span class=\"_ _6\"></span>red PwC en el extranjero <span class=\"_ _6\"></span>como consecuenc<span class=\"_ _6\"></span>ia de otros servicios p<span class=\"_ _6\"></span>restados a otras sociedades de<span class=\"_ _6\"></span>l Grupo. Otros <span class=\"_ _9\"></span>auditores <span class=\"_ _11\"></span>han <span class=\"_ _9\"></span>devengado <span class=\"_ _9\"></span>honorarios <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>sociedades <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Grupo <span class=\"_ _11\"></span>por <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>225 miles de euros (28 miles de<span class=\"_ _6\"></span> euros en 2024, antes de la incorporaci\u00f3n d<span class=\"_ _6\"></span>e las auditor\u00edas de las adquisiciones efec<span class=\"_ _6\"></span>tuadas en 2025<span class=\"ls6\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-360": {
   "value": "23. <span class=\"_ _3\"> </span>Informaci\u00f3n Financier<span class=\"_ _6\"></span>a por Segmentos<span class=\"_ _6\"></span>  <span class=\"_ _8\"> </span>Al 31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre de <span class=\"_ _2\"></span>2025 y <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>el Grupo <span class=\"_ _2\"></span>est\u00e1 organizado por <span class=\"_ _2\"></span>los siguientes <span class=\"_ _2\"></span>segmento<span class=\"_ _6\"></span>s operativos, siendo <span class=\"_ _2\"></span>el criterio apl<span class=\"_ _2\"></span>icado por <span class=\"_ _2\"></span>el Grupo <span class=\"_ _2\"></span>para la <span class=\"_ _2\"></span>identificaci\u00f3n de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>segmen<span class=\"_ _6\"></span>tos, los productos, cuy<span class=\"_ _6\"></span>os tipos de prod<span class=\"_ _6\"></span>uctos y servicios pr<span class=\"_ _6\"></span>incipales son com<span class=\"_ _6\"></span>o sigue: \u2022<span class=\"ff1\"> <span class=\"_ _5\"> </span><span class=\"ff2\">Especialida<span class=\"_ _6\"></span>des farmac\u00e9utic<span class=\"_ _6\"></span>as y healthcare </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _5\"> </span><span class=\"ff2\">Nutrici\u00f3n y s<span class=\"_ _6\"></span>alud animal </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _5\"> </span><span class=\"ff2\">Materias <span class=\"_ _6\"></span>primas farmac\u00e9u<span class=\"_ _6\"></span>ticas  </span></span> <span class=\"_ _8\"> </span><span class=\"ff6\">El <span class=\"_ _c\"> </span>segmento <span class=\"_ _b\"> </span>\u201cMaterias <span class=\"_ _b\"> </span>primas <span class=\"_ _c\"> </span>farmac\u00e9ut<span class=\"_ _6\"></span>icas\u201d, <span class=\"_ _c\"> </span>cuyos <span class=\"_ _b\"> </span>productos <span class=\"_ _c\"> </span>son <span class=\"_ _b\"> </span>las <span class=\"_ _c\"> </span>materias <span class=\"_ _b\"> </span>primas </span>farmac\u00e9uticas no<span class=\"_ _6\"></span> cumple los criter<span class=\"_ _6\"></span>ios cuantitativos par<span class=\"_ _6\"></span>a ser presentado sep<span class=\"_ _6\"></span>aradamente.  <span class=\"_ _8\"> </span>El <span class=\"_ _c\"> </span>Grupo <span class=\"_ _c\"> </span>opera <span class=\"_ _b\"> </span>principalmente <span class=\"_ _b\"> </span>en <span class=\"_ _c\"> </span>dos <span class=\"_ _c\"> </span>\u00e1reas <span class=\"_ _c\"> </span>geogr\u00e1ficas, <span class=\"_ _b\"> </span>identificadas <span class=\"_ _b\"> </span>como <span class=\"_ _b\"> </span>naci<span class=\"_ _2\"></span>onal <span class=\"_ _c\"> </span><span class=\"ls13\">e </span>internacional. En e<span class=\"_ _6\"></span>l mercado naciona<span class=\"_ _6\"></span>l las actividades principa<span class=\"_ _6\"></span>les se desarrollan en <span class=\"_ _6\"></span>Espa\u00f1a y en el mercado int<span class=\"_ _6\"></span>ernacional en Latinoam\u00e9r<span class=\"_ _6\"></span>ica, \u00c1frica y<span class=\"_ _6\"></span> Europa, principalm<span class=\"_ _6\"></span>ente.  <span class=\"_ _8\"> </span>En <span class=\"_ _c\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _c\"> </span>presentaci\u00f3n <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _c\"> </span>informaci\u00f3n <span class=\"_ _c\"> </span>geogr\u00e1fica, <span class=\"_ _c\"> </span>el <span class=\"_ _d\"> </span>ingreso <span class=\"_ _c\"> </span>ordinario <span class=\"_ _c\"> </span>y <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>activo<span class=\"_ _6\"></span>s <span class=\"_ _d\"> </span>del segmento est\u00e1n bas<span class=\"_ _6\"></span>ados en la loca<span class=\"_ _6\"></span>lizaci\u00f3n geogr\u00e1fica <span class=\"_ _6\"></span>de los cliente<span class=\"_ _6\"></span>s. Los <span class=\"_ _d\"> </span>ingresos <span class=\"_ _d\"> </span>or<span class=\"_ _2\"></span>dina<span class=\"_ _6\"></span>rios <span class=\"_ _d\"> </span>procedentes <span class=\"_ _d\"> </span>de  cliente<span class=\"_ _6\"></span>s <span class=\"_ _d\"> </span>externos  de<span class=\"_ _6\"></span>l <span class=\"_ _d\"> </span>segmento <span class=\"_ _d\"> </span>\u201cEspecialidades<span class=\"_ _6\"></span> farmac\u00e9uticas <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>healthcare\u201d <span class=\"_ _f\"></span>corresponden <span class=\"_ _f\"></span>en <span class=\"_ _6\"></span>todos <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>ca<span class=\"_ _2\"></span>sos <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>medicamentos <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>uso <span class=\"_ _f\"></span>humano entregados a <span class=\"_ _2\"></span>clientes <span class=\"_ _2\"></span>en condiciones fi<span class=\"_ _2\"></span>nales de <span class=\"_ _2\"></span>administraci\u00f3n y <span class=\"_ _2\"></span>ascienden a <span class=\"_ _11\"></span>527.953 <span class=\"_ _2\"></span>miles<span class=\"_ _6\"></span> de euros (438.811 mil<span class=\"_ _6\"></span>es de euros en 20<span class=\"_ _6\"></span>24). El <span class=\"_ _11\"></span>segmento <span class=\"_ _2\"></span>\u201cNutrici\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>salud <span class=\"_ _11\"></span>animal\u201d <span class=\"_ _11\"></span>tiene <span class=\"_ _2\"></span>unos <span class=\"_ _11\"></span>ingresos<span class=\"ff2\"> <span class=\"_ _2\"></span>ordinarios <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>79.318 <span class=\"_ _2\"></span>miles <span class=\"_ _11\"></span>de </span>euros (52.197 mi<span class=\"_ _6\"></span>les de euros en 2024<span class=\"ls6\">).<span class=\"_ _6\"></span><span class=\"ls0\"> </span></span>El <span class=\"_ _11\"></span>segmento <span class=\"_ _2\"></span>\u201cMaterias <span class=\"_ _11\"></span>primas <span class=\"_ _2\"></span>farmac\u00e9uticas\u201d <span class=\"_ _2\"></span>tiene <span class=\"_ _11\"></span>unos <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ngresos <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span><span class=\"ff2\"> <span class=\"_ _11\"></span>3.193 <span class=\"_ _2\"></span>miles <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>euros </span>(2.639 miles de euro<span class=\"_ _6\"></span>s en 2024<span class=\"ls6\">).<span class=\"_ _6\"></span><span class=\"ls0\"> </span></span>Por <span class=\"_ _11\"></span>otro <span class=\"_ _2\"></span>lado, <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _2\"></span>tiene <span class=\"_ _11\"></span>activos <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>corrientes <span class=\"_ _2\"></span>fuera <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>Espa\u00f1a <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>un <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>neto <span class=\"_ _11\"></span>de 383.308 miles de eu<span class=\"_ _6\"></span>ros (49.184 miles de euros en 2<span class=\"_ _6\"></span>024), que corresponden, <span class=\"_ _6\"></span>principal<span class=\"_ _6\"></span>mente, a sociedades depen<span class=\"_ _6\"></span>dientes radicadas<span class=\"_ _6\"></span> en Portugal, Italia y Guatema<span class=\"_ _6\"></span>la.  <span class=\"_ _8\"> </span>Ning\u00fan cliente ex<span class=\"_ _6\"></span>terno representa el 10<span class=\"_ _6\"></span>% o m\u00e1s de los <span class=\"_ _6\"></span>ingresos ordinarios del Grupo.  <span class=\"_ _8\"> </span>No <span class=\"_ _11\"></span>existen <span class=\"_ _11\"></span>transacciones <span class=\"_ _11\"></span>entre <span class=\"_ _9\"></span>segmentos<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>y <span class=\"_ _11\"></span>la <span class=\"_ _9\"></span>informaci\u00f3n <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>utiliza <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>se <span class=\"_ _11\"></span>revisa <span class=\"_ _11\"></span>en <span class=\"_ _9\"></span>la toma de decis<span class=\"_ _6\"></span>iones se presenta a <span class=\"_ _6\"></span>continuaci\u00f3n<span class=\"_ _117\"> </span>Miles de euro<span class=\"_ _2\"></span>s 202<span class=\"ls0\">5 </span>Especialidades farmac\u00e9uticas y healthcare Nutrici\u00f3n y salud animal<span class=\"_ _2\"></span> Otros segmentos Consolidado Ingresos ordinar<span class=\"_ _2\"></span>ios a clientes externos 527.953 79.318 3.193 610.464 Otros ingresos<span class=\"_ _2\"></span> 16.516 - 8 16.524 Amortizaci\u00f3n  (26.671) (1.780) (582) (29.033) Ingresos financier<span class=\"_ _2\"></span>os 2.113 165<span class=\"ls0\"> </span>- 2.278 Gastos financiero<span class=\"_ _2\"></span>s (5.988) (137) - (6.125) Beneficio antes d<span class=\"_ _2\"></span>e impuestos de los segmen<span class=\"_ _2\"></span>tos 75.365 9.114 935<span class=\"ls0\"> </span>85.414 Impuesto sob<span class=\"_ _2\"></span>re las ganancias (4.508) (1.242) - (5.750) Beneficio del ejer<span class=\"_ _2\"></span>cicio 70.856 7.873 935<span class=\"ls0\"> </span>79.664 Activos del segm<span class=\"_ _2\"></span>ento 1.241.392<span class=\"ff3\"> </span>96.543<span class=\"ff3\"> </span>3.960<span class=\"ff3\"> </span>1.341.895<span class=\"ff3\"> </span>Altas de inmov<span class=\"_ _2\"></span>ilizado material por seg<span class=\"_ _2\"></span>mento (<span class=\"_ _2\"></span>nota 4) 14.914<span class=\"ff3\"> </span>1.839<span class=\"ff3\"> </span>27<span class=\"ff3 ls0\"> </span>16.780<span class=\"ff3\"> </span>Altas de inmov<span class=\"_ _2\"></span>ilizado intangible por segmento<span class=\"_ _2\"></span> (nota <span class=\"_ _2\"></span>5)<span class=\"fsb\"> </span>7.463<span class=\"ff3\"> </span>60<span class=\"ff3 ls0\"> </span>-<span class=\"ff3\"> </span>7.523<span class=\"ff3\"> </span>Activos por im<span class=\"_ _2\"></span>puestos diferidos 42.659<span class=\"ff3\"> </span>2.333<span class=\"ff3\"> </span>-<span class=\"ff3\"> </span>44.992<span class=\"ff3\"> </span>Pasivos del segmen<span class=\"_ _2\"></span>to 582.656<span class=\"ff3\"> </span>13.414<span class=\"ff3\"> </span>240<span class=\"ff3 ls0\"> </span>596.310<span class=\"ff3\"> </span>Miles de euro<span class=\"_ _2\"></span>s 202<span class=\"ls0\">5 </span>Nacional Internacional<span class=\"_ _2\"></span> Consolidado Ingresos ordinar<span class=\"_ _2\"></span>ios a clientes externos 244.858 365.606 610.464 Activos no co<span class=\"_ _2\"></span>rrientes del segmento 476.185 383.308 859.493 Miles de euro<span class=\"_ _2\"></span>s 202<span class=\"ls0\">4 </span>Especialidades farmac\u00e9uticas y healthcare Nutrici\u00f3n y salud animal<span class=\"_ _2\"></span> Otros segmentos Consolidado Ingresos ordinar<span class=\"_ _2\"></span>ios a clientes externos 438.811 52.197 2.639 493.647 Otros ingresos<span class=\"_ _2\"></span> 16.394 - - 16.394 Amortizaci\u00f3n  (18.588) (1.137) (593) (20.318) Ingresos financier<span class=\"_ _2\"></span>os 1.067 627<span class=\"ls0\"> </span>- 1.694 Gastos financiero<span class=\"_ _2\"></span>s (1.202) - - (1.202) Beneficio antes d<span class=\"_ _2\"></span>e impuestos de los segmen<span class=\"_ _2\"></span>tos 97.167 10.503 (94) 107.576 Impuesto sob<span class=\"_ _2\"></span>re las ganancias 5.280 (1.742) - 3.538 Beneficio del ejer<span class=\"_ _2\"></span>cicio 102.447 8.761 (94) 111.114 Activos del segm<span class=\"_ _2\"></span>ento 764.697 83.736 4.649 853.082 Altas de inmov<span class=\"_ _2\"></span>ilizado material por seg<span class=\"_ _2\"></span>mento 22.945 9.149 60<span class=\"ls0\"> </span>32.154 Altas de inmov<span class=\"_ _2\"></span>ilizado intangible por segmento<span class=\"_ _2\"></span><span class=\"fsb\"> </span>5.674 101<span class=\"ls0\"> </span>- 5.775 Activos por im<span class=\"_ _2\"></span>puestos diferidos 30.564 1.962 - 32.526 Pasivos del segmen<span class=\"_ _2\"></span>to 116.869 9.119 476<span class=\"ls0\"> </span>126.464 Miles de euro<span class=\"_ _2\"></span>s 202<span class=\"ls0\">4 </span>Nacional Internacional<span class=\"_ _2\"></span> Consolidado Ingresos ordinar<span class=\"_ _2\"></span>ios a clientes externos 222.294 271.353 493.647 Activos no co<span class=\"_ _2\"></span>rrientes del segmento 470.170 49.184 519.354 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "<div class=\"c wbf h1a gs16d\"><div class=\"t m0 xbe h13 yad ff2 fs4 fc0 sc0 ls0 ws0\">Miles de euro<span class=\"_ _2\"></span>s </div></div><div class=\"c wbf h1a gs16e\"><div class=\"t m0 xb9 h13 yad ff2 fs4 fc0 sc0 ls1 ws0\">202<span class=\"ls0\">5 </span></div></div><div class=\"c w94 h92 gs16f\"><div class=\"t m0 x45 h13 y72d ff2 fs4 fc0 sc0 ls0 ws0\">Especialidades </div><div class=\"t m0 x42 h13 y54e ff2 fs4 fc0 sc0 ls0 ws0\">farmac\u00e9uticas </div><div class=\"t m0 x15 h13 yad ff2 fs4 fc0 sc0 ls0 ws0\">y healthcare </div></div><div class=\"c w94 h92 gs170\"><div class=\"t m0 x88 h13 y54e ff2 fs4 fc0 sc0 ls0 ws0\">Nutrici\u00f3n y </div><div class=\"t m0 x15 h13 yad ff2 fs4 fc0 sc0 ls0 ws0\">salud animal<span class=\"_ _2\"></span> </div></div><div class=\"c w94 h92 gs171\"><div class=\"t m0 x14 h13 y54e ff2 fs4 fc0 sc0 ls0 ws0\">Otros </div><div class=\"t m0 x47 h13 yad ff2 fs4 fc0 sc0 ls0 ws0\">segmentos </div></div><div class=\"c wc2 h92 gs172\"><div class=\"t m0 x43 h13 yad ff2 fs4 fc0 sc0 ls0 ws0\">Consolidado </div></div><div class=\"c wbe h1b gs173\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Ingresos ordinar<span class=\"_ _2\"></span>ios a clientes externos </div></div><div class=\"c w94 h1b gs174\"><div class=\"t m0 x8f h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">527.953 </div></div><div class=\"c w94 h1b gs175\"><div class=\"t m0 x50 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">79.318 </div></div><div class=\"c w94 h1b gs176\"><div class=\"t m0 x1f h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">3.193 </div></div><div class=\"c wc2 h1b gs177\"><div class=\"t m0 x90 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">610.464 </div></div><div class=\"c wbe h1d gs178\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Otros ingresos<span class=\"_ _2\"></span> </div></div><div class=\"c w94 h1d gs179\"><div class=\"t m0 x50 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">16.516 </div></div><div class=\"c w94 h1d gs17a\"><div class=\"t m0 x51 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w94 h1d gs17b\"><div class=\"t m0 xf6 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">8 </div></div><div class=\"c wc2 h1d gs17c\"><div class=\"t m0 x2f h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">16.524 </div></div><div class=\"c wbe h1d gs17d\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n  </div></div><div class=\"c w94 h1d gs17e\"><div class=\"t m0 x85 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(26.671) </div></div><div class=\"c w94 h1d gs17f\"><div class=\"t m0 x2e h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(1.780) </div></div><div class=\"c w94 h1d gs180\"><div class=\"t m0 x57 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(582) </div></div><div class=\"c wc2 h1d gs181\"><div class=\"t m0 xf h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(29.033) </div></div><div class=\"c wbe h1b gs182\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Ingresos financier<span class=\"_ _2\"></span>os </div></div><div class=\"c w94 h1b gs183\"><div class=\"t m0 x1f h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">2.113 </div></div><div class=\"c w94 h1b gs184\"><div class=\"t m0 x2c h13 yaf ff2 fs4 fc0 sc0 ls1 ws0\">165<span class=\"ls0\"> </span></div></div><div class=\"c w94 h1b gs185\"><div class=\"t m0 x51 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc2 h1b gs186\"><div class=\"t m0 x50 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">2.278 </div></div><div class=\"c wbe h1b gs187\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Gastos financiero<span class=\"_ _2\"></span>s </div></div><div class=\"c w94 h1b gs188\"><div class=\"t m0 x2e h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(5.988) </div></div><div class=\"c w94 h1b gs189\"><div class=\"t m0 x57 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(137) </div></div><div class=\"c w94 h1b gs18a\"><div class=\"t m0 x51 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc2 h1b gs18b\"><div class=\"t m0 x13 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(6.125) </div></div><div class=\"c wbe h1b gs18c\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Beneficio antes d<span class=\"_ _2\"></span>e impuestos de los segmen<span class=\"_ _2\"></span>tos </div></div><div class=\"c w94 h1b gs18d\"><div class=\"t m0 x50 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">75.365 </div></div><div class=\"c w94 h1b gs18e\"><div class=\"t m0 x1f h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">9.114 </div></div><div class=\"c w94 h1b gs18f\"><div class=\"t m0 x2c h13 yaf ff2 fs4 fc0 sc0 ls1 ws0\">935<span class=\"ls0\"> </span></div></div><div class=\"c wc2 h1b gs190\"><div class=\"t m0 x2f h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">85.414 </div></div><div class=\"c wbe h1b gs191\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Impuesto sob<span class=\"_ _2\"></span>re las ganancias </div></div><div class=\"c w94 h1b gs192\"><div class=\"t m0 x2e h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(4.508) </div></div><div class=\"c w94 h1b gs193\"><div class=\"t m0 x2e h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(1.242) </div></div><div class=\"c w94 h1b gs194\"><div class=\"t m0 x51 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc2 h1b gs195\"><div class=\"t m0 x13 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">(5.750) </div></div><div class=\"c wbe h1e gs196\"><div class=\"t m0 xe h13 ybe ff2 fs4 fc0 sc0 ls0 ws0\">Beneficio del ejer<span class=\"_ _2\"></span>cicio </div></div><div class=\"c w94 h1e gs197\"><div class=\"t m0 x50 h13 ybe ff2 fs4 fc0 sc0 ls0 ws0\">70.856 </div></div><div class=\"c w94 h1e gs198\"><div class=\"t m0 x1f h13 ybe ff2 fs4 fc0 sc0 ls0 ws0\">7.873 </div></div><div class=\"c w94 h1e gs199\"><div class=\"t m0 x2c h13 ybe ff2 fs4 fc0 sc0 ls1 ws0\">935<span class=\"ls0\"> </span></div></div><div class=\"c wc2 h1e gs19a\"><div class=\"t m0 x2f h13 ybe ff2 fs4 fc0 sc0 ls0 ws0\">79.664 </div></div><div class=\"c wbe h1d gs19b\"><div class=\"t m0 xe h96 yaf ff3 fs4 fc0 sc0 ls0 ws0\">Activos del segm<span class=\"_ _2\"></span>ento </div></div><div class=\"c w94 h1d gs19c\"><div class=\"t m0 x46 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">1.241.392<span class=\"ff3\"> </span></div></div><div class=\"c w94 h1d gs19d\"><div class=\"t m0 x50 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">96.543<span class=\"ff3\"> </span></div></div><div class=\"c w94 h1d gs19e\"><div class=\"t m0 x1f h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">3.960<span class=\"ff3\"> </span></div></div><div class=\"c wc2 h1d gs19f\"><div class=\"t m0 x12 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">1.341.895<span class=\"ff3\"> </span></div></div><div class=\"c wbe h1b gs1a0\"><div class=\"t m0 xe h96 yaf ff3 fs4 fc0 sc0 ls0 ws0\">Altas de inmov<span class=\"_ _2\"></span>ilizado material por seg<span class=\"_ _2\"></span>mento (<span class=\"_ _2\"></span>nota 4) </div></div><div class=\"c w94 h1b gs1a1\"><div class=\"t m0 x50 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">14.914<span class=\"ff3\"> </span></div></div><div class=\"c w94 h1b gs1a2\"><div class=\"t m0 x1f h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">1.839<span class=\"ff3\"> </span></div></div><div class=\"c w94 h1b gs1a3\"><div class=\"t m0 xa h13 yaf ff2 fs4 fc0 sc0 ls1 ws0\">27<span class=\"ff3 ls0\"> </span></div></div><div class=\"c wc2 h1b gs1a4\"><div class=\"t m0 x2f h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">16.780<span class=\"ff3\"> </span></div></div><div class=\"c wbe h1b gs1a5\"><div class=\"t m0 xe h96 yaf ff3 fs4 fc0 sc0 ls0 ws0\">Altas de inmov<span class=\"_ _2\"></span>ilizado intangible por segmento<span class=\"_ _2\"></span> (nota <span class=\"_ _2\"></span>5)<span class=\"fsb\"> </span></div></div><div class=\"c w94 h1b gs1a6\"><div class=\"t m0 x1f h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">7.463<span class=\"ff3\"> </span></div></div><div class=\"c w94 h1b gs1a7\"><div class=\"t m0 xa h13 yaf ff2 fs4 fc0 sc0 ls1 ws0\">60<span class=\"ff3 ls0\"> </span></div></div><div class=\"c w94 h1b gs1a8\"><div class=\"t m0 x51 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></div><div class=\"c wc2 h1b gs1a9\"><div class=\"t m0 x50 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">7.523<span class=\"ff3\"> </span></div></div><div class=\"c wbe h1b gs1aa\"><div class=\"t m0 xe h96 yaf ff3 fs4 fc0 sc0 ls0 ws0\">Activos por im<span class=\"_ _2\"></span>puestos diferidos </div></div><div class=\"c w94 h1b gs1ab\"><div class=\"t m0 x50 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">42.659<span class=\"ff3\"> </span></div></div><div class=\"c w94 h1b gs1ac\"><div class=\"t m0 x1f h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">2.333<span class=\"ff3\"> </span></div></div><div class=\"c w94 h1b gs1ad\"><div class=\"t m0 x51 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></div><div class=\"c wc2 h1b gs1ae\"><div class=\"t m0 x2f h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">44.992<span class=\"ff3\"> </span></div></div><div class=\"c wbe h1b gs1af\"><div class=\"t m0 xe h96 yaf ff3 fs4 fc0 sc0 ls0 ws0\">Pasivos del segmen<span class=\"_ _2\"></span>to </div></div><div class=\"c w94 h1b gs1b0\"><div class=\"t m0 x8f h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">582.656<span class=\"ff3\"> </span></div></div><div class=\"c w94 h1b gs1b1\"><div class=\"t m0 x50 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">13.414<span class=\"ff3\"> </span></div></div><div class=\"c w94 h1b gs1b2\"><div class=\"t m0 x2c h13 yaf ff2 fs4 fc0 sc0 ls1 ws0\">240<span class=\"ff3 ls0\"> </span></div></div><div class=\"c wc2 h1b gs1b3\"><div class=\"t m0 x90 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">596.310<span class=\"ff3\"> </span></div></div><div class=\"c wc5 h98 gs1b4\"><div class=\"t m0 x30 h13 y683 ff2 fs4 fc0 sc0 ls0 ws0\">Miles de euro<span class=\"_ _2\"></span>s </div></div><div class=\"c wc5 h1a gs1b5\"><div class=\"t m0 xf7 h13 yad ff2 fs4 fc0 sc0 ls1 ws0\">202<span class=\"ls0\">5 </span></div></div><div class=\"c w12 h1a gs1b6\"><div class=\"t m0 x11 h13 yad ff2 fs4 fc0 sc0 ls0 ws0\">Nacional </div></div><div class=\"c wc6 h1a gs1b7\"><div class=\"t m0 x43 h13 yad ff2 fs4 fc0 sc0 ls0 ws0\">Internacional<span class=\"_ _2\"></span> </div></div><div class=\"c w11 h1a gs1b8\"><div class=\"t m0 x15 h13 yad ff2 fs4 fc0 sc0 ls0 ws0\">Consolidado </div></div><div class=\"c wc3 h1b gs1b9\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Ingresos ordinar<span class=\"_ _2\"></span>ios a clientes externos </div></div><div class=\"c w12 h1b gs1ba\"><div class=\"t m0 x10 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">244.858 </div></div><div class=\"c wc6 h1b gs1bb\"><div class=\"t m0 x85 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">365.606 </div></div><div class=\"c w11 h1b gs1bc\"><div class=\"t m0 x85 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">610.464 </div></div><div class=\"c wc3 h1b gs1bd\"><div class=\"t m0 xe h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">Activos no co<span class=\"_ _2\"></span>rrientes del segmento </div></div><div class=\"c w12 h1b gs1be\"><div class=\"t m0 x10 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">476.185 </div></div><div class=\"c wc6 h1b gs1bf\"><div class=\"t m0 x85 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">383.308 </div></div><div class=\"c w11 h1b gs1c0\"><div class=\"t m0 x85 h13 yaf ff2 fs4 fc0 sc0 ls0 ws0\">859.493 </div></div>Miles de euro<span class=\"_ _2\"></span>s 202<span class=\"ls0\">4 </span>Especialidades farmac\u00e9uticas y healthcare Nutrici\u00f3n y salud animal<span class=\"_ _2\"></span> Otros segmentos Consolidado Ingresos ordinar<span class=\"_ _2\"></span>ios a clientes externos 438.811 52.197 2.639 493.647 Otros ingresos<span class=\"_ _2\"></span> 16.394 - - 16.394 Amortizaci\u00f3n  (18.588) (1.137) (593) (20.318) Ingresos financier<span class=\"_ _2\"></span>os 1.067 627<span class=\"ls0\"> </span>- 1.694 Gastos financiero<span class=\"_ _2\"></span>s (1.202) - - (1.202) Beneficio antes d<span class=\"_ _2\"></span>e impuestos de los segmen<span class=\"_ _2\"></span>tos 97.167 10.503 (94) 107.576 Impuesto sob<span class=\"_ _2\"></span>re las ganancias 5.280 (1.742) - 3.538 Beneficio del ejer<span class=\"_ _2\"></span>cicio 102.447 8.761 (94) 111.114 Activos del segm<span class=\"_ _2\"></span>ento 764.697 83.736 4.649 853.082 Altas de inmov<span class=\"_ _2\"></span>ilizado material por seg<span class=\"_ _2\"></span>mento 22.945 9.149 60<span class=\"ls0\"> </span>32.154 Altas de inmov<span class=\"_ _2\"></span>ilizado intangible por segmento<span class=\"_ _2\"></span><span class=\"fsb\"> </span>5.674 101<span class=\"ls0\"> </span>- 5.775 Activos por im<span class=\"_ _2\"></span>puestos diferidos 30.564 1.962 - 32.526 Pasivos del segmen<span class=\"_ _2\"></span>to 116.869 9.119 476<span class=\"ls0\"> </span>126.464 Miles de euro<span class=\"_ _2\"></span>s 202<span class=\"ls0\">4 </span>Nacional Internacional<span class=\"_ _2\"></span> Consolidado Ingresos ordinar<span class=\"_ _2\"></span>ios a clientes externos 222.294 271.353 493.647 Activos no co<span class=\"_ _2\"></span>rrientes del segmento 470.170 49.184 519.354 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOperatingSegmentsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-345": {
   "value": "24. <span class=\"_ _3\"> </span>Combinaciones de negoc<span class=\"_ _6\"></span>ios Durante el ejerci<span class=\"_ _6\"></span>cio 2025 se han produ<span class=\"_ _6\"></span>cido dos adquis<span class=\"_ _6\"></span>iciones.  El <span class=\"_ _f\"></span>4 <span class=\"_ _f\"></span>de <span class=\"_ _10\"></span>junio <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>2025 <span class=\"_ _10\"></span>el <span class=\"_ _f\"></span>Grupo <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>adquirido <span class=\"_ _10\"></span>el <span class=\"_ _f\"></span>100% <span class=\"_ _10\"></span>del <span class=\"_ _f\"></span>Grupo <span class=\"_ _f\"></span>Edol <span class=\"_ _10\"></span>por <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>contraprestac<span class=\"_ _6\"></span>i\u00f3n total <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>64,7 <span class=\"_ _a\"></span>millones <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>euros, <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>cuales <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>importe <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>61,4 <span class=\"_ _a\"></span>millones <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>f<span class=\"_ _2\"></span>ue<span class=\"_ _6\"></span> abonado <span class=\"_ _d\"> </span>en  e<span class=\"_ _6\"></span>l <span class=\"_ _13\"> </span>momento <span class=\"_ _d\"> </span>de  la <span class=\"_ _d\"> </span>compra <span class=\"_ _d\"> </span>y  3,3 <span class=\"_ _c\"> </span>millones  d<span class=\"_ _6\"></span>e <span class=\"_ _13\"> </span>euros <span class=\"_ _d\"> </span>han  sido<span class=\"_ _6\"></span>  ab<span class=\"_ _6\"></span>onados <span class=\"_ _d\"> </span>en septiembre de 2025.<span class=\"_ _6\"></span> Los activos y pas<span class=\"_ _6\"></span>ivos reconocido<span class=\"_ _6\"></span>s de la adquisici\u00f3n han sido lo<span class=\"_ _6\"></span>s siguientes: Miles de euros Valor contable previo Ajustes realizados Valor razonable Inmovilizado intangible (Nota 5) 399<span class=\"ls0\"> </span>41.450 41.849 Inmovilizado material (Nota 4) 19.676 - 19.676 Inversiones financieras a largo plazo 516<span class=\"ls0\"> </span>- 516<span class=\"ls0\"> </span>Activos por impuesto diferido 577<span class=\"ls0\"> </span>- 577<span class=\"ls0\"> </span>Existencias 7.338 - 7.338 Inversiones financieras a corto plazo 15<span class=\"ls0\"> </span>- 15<span class=\"ls0\"> </span>Deudores comerc<span class=\"_ _6\"></span>iales y <span class=\"_ _f\"></span>otras cuentas <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>cobrar 9.338 - 9.338 Efectivo y otros activos l\u00edquidos equivalentes 1.234 - 1.234 Total activos 39<span class=\"ls0\">.093 </span>41.450 80.543 Provisiones a largo plazo (67) - (67) Deudas a largo plazo (Nota 13) (6.473) - (6.473) Pasivos por impuesto diferido (88) (9.019) (9.107) Provisiones a corto plazo (75) - (75) Deudas a corto plazo (Nota 13) (7.299) - (7.299) Acreedores <span class=\"_ _18\"> </span>comerciales <span class=\"_ _18\"> </span>y <span class=\"_ _e\"> </span>otras <span class=\"_ _18\"> </span>cuentas <span class=\"_ _18\"> </span>a pagar (7.641) - (7.641) Total pasivos (2<span class=\"ls0\">1.643) </span>(9.019) (30.6<span class=\"ls3\">62</span>) Activos netos adquiridos 17.<span class=\"ls0\">450 </span>32.4<span class=\"ls3\">31</span> 49.881 Fondo de comercio  47.<span class=\"ls0\">284 </span>(32.4<span class=\"ls3\">31</span>) 14.<span class=\"ls0\">853 </span>Caja desembolsada bruta 64.734 64.734 Caja desembolsada neta 63.5<span class=\"ls3\">00</span> 63.5<span class=\"ls3\">00</span> El <span class=\"_ _11\"></span>Grupo <span class=\"_ _2\"></span>ha <span class=\"_ _11\"></span>realizado <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>evaluaci\u00f3n <span class=\"_ _11\"></span>relativa <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>identificac<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>valoraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>activos netos <span class=\"_ _6\"></span>adquiridos,<span class=\"_ _6\"></span> ident<span class=\"_ _6\"></span>ificando <span class=\"_ _6\"></span>activos <span class=\"_ _f\"></span>intangibles c<span class=\"_ _6\"></span>orrespondien<span class=\"_ _6\"></span>tes <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>marcas <span class=\"_ _6\"></span>por <span class=\"_ _f\"></span>importe <span class=\"_ _6\"></span>de 41.450 m<span class=\"_ _2\"></span>iles de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>un pasivo <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>impuesto <span class=\"_ _2\"></span>difer<span class=\"_ _6\"></span>ido <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>9.019 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de eur<span class=\"_ _2\"></span>os.<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>fondo de <span class=\"_ _9\"></span>comercio <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>efinitivo <span class=\"_ _9\"></span>generado <span class=\"_ _9\"></span>resultante <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>este <span class=\"_ _9\"></span>proceso <span class=\"_ _a\"></span>de <span class=\"_ _11\"></span>asignaci\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>valo<span class=\"_ _6\"></span>rado <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>su coste, <span class=\"_ _6\"></span>asciende <span class=\"_ _f\"></span>a 14.<span class=\"_ _6\"></span>853 <span class=\"_ _f\"></span>miles de <span class=\"_ _f\"></span>euros <span class=\"_ _f\"></span>(<span class=\"_ _2\"></span>nota <span class=\"_ _f\"></span>5). E<span class=\"_ _6\"></span>l <span class=\"_ _6\"></span>impacto <span class=\"_ _f\"></span>de la <span class=\"_ _f\"></span>amortizaci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>marcas a <span class=\"_ _2\"></span>31 <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>es <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>1.186 <span class=\"_ _2\"></span>miles <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>efecto <span class=\"_ _2\"></span>fiscal <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>256 <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>iles <span class=\"_ _2\"></span>de euros.<span class=\"_ _117\"> </span>El <span class=\"_ _9\"></span>negocio <span class=\"_ _11\"></span>adquirido <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>aportado <span class=\"_ _11\"></span>unos <span class=\"_ _9\"></span>ingresos <span class=\"_ _9\"></span>ordinarios <span class=\"_ _11\"></span>de <span class=\"_ _a\"></span>23.106<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _11\"></span>y <span class=\"_ _9\"></span>un beneficio <span class=\"_ _11\"></span>neto <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>3.368 <span class=\"_ _9\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _11\"></span>al <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>para <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>periodo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>entre <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>4 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>junio <span class=\"_ _11\"></span>de 2025 <span class=\"_ _f\"></span>y <span class=\"_ _6\"></span>31 <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _10\"></span>de 2<span class=\"_ _6\"></span>025. <span class=\"_ _f\"></span>Si <span class=\"_ _6\"></span>la <span class=\"_ _f\"></span>adquisici\u00f3n <span class=\"_ _f\"></span>hubiese <span class=\"_ _f\"></span>tenido <span class=\"_ _f\"></span>lugar <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>1 <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>enero <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>2025, los <span class=\"_ _2\"></span>ingresos ordinarios consolidados para <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio anual fi<span class=\"_ _2\"></span>nalizad<span class=\"_ _6\"></span>o <span class=\"_ _2\"></span>a 31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre de 2025 <span class=\"_ _2\"></span>habr\u00edan <span class=\"_ _11\"></span>sido <span class=\"_ _2\"></span>16.185 <span class=\"_ _2\"></span>miles <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>superiores <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>beneficio <span class=\"_ _2\"></span>neto <span class=\"_ _2\"></span>156 <span class=\"_ _11\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>euros superior. Adicionalment<span class=\"_ _6\"></span>e, el<span class=\"_ _2\"></span> 2 de septiembre de 2025 el Grupo <span class=\"_ _2\"></span>ha adquirido el 100% del <span class=\"_ _2\"></span>Grupo SIFI por una <span class=\"_ _6\"></span>contraprestaci\u00f3<span class=\"_ _6\"></span>n inicial <span class=\"_ _6\"></span>de 211 m<span class=\"_ _6\"></span>illones de eu<span class=\"_ _6\"></span>ros. Por <span class=\"_ _6\"></span>otra parte, <span class=\"_ _f\"></span>exist<span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>unos pago<span class=\"_ _6\"></span>s contingentes <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>funci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>ventas <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>realicen <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>Akantior <span class=\"_ _11\"></span>en <span class=\"_ _9\"></span>Europa <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>en <span class=\"_ _9\"></span>Est<span class=\"_ _2\"></span>ados<span class=\"_ _6\"></span> Unidos<span class=\"ls9\">. <span class=\"_ _3\"> </span></span>Adicionalmente, <span class=\"_ _17\"> </span>existen <span class=\"_ _3\"> </span>contrapr<span class=\"_ _6\"></span>estaciones <span class=\"_ _17\"> </span>contingentes <span class=\"_ _17\"> </span>r<span class=\"_ _2\"></span>elacionad<span class=\"_ _6\"></span>as <span class=\"_ _3\"> </span>con <span class=\"_ _17\"> </span>el desarrollo y comercializaci\u00f3n del medicamento Akantior, tanto en Europa como en <span class=\"_ _2\"></span>Estados Unidos. En <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>caso <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>Europa, <span class=\"_ _f\"></span>donde <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>medicamento <span class=\"_ _10\"></span>ti<span class=\"_ _2\"></span>ene <span class=\"_ _f\"></span>ya <span class=\"_ _10\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _f\"></span>aprobaciones <span class=\"_ _f\"></span>necesarias, <span class=\"_ _10\"></span>en <span class=\"_ _6\"></span>funci\u00f3n<span class=\"_ _6\"></span> de <span class=\"_ _11\"></span>las <span class=\"_ _2\"></span>ventas <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>utu<span class=\"_ _6\"></span>ras <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>Akantior <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>ir\u00e1n <span class=\"_ _2\"></span>devengado <span class=\"_ _2\"></span>unos <span class=\"_ _11\"></span>pagos <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>pr\u00f3ximos <span class=\"_ _2\"></span>ejercicios que <span class=\"_ _2\"></span>tienen <span class=\"_ _2\"></span>un importe <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>m\u00e1ximo a <span class=\"_ _2\"></span>pagar <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>50,5 millones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros. <span class=\"_ _2\"></span>Adicionalmente, <span class=\"_ _2\"></span>en el <span class=\"_ _9\"></span>caso <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Akantior <span class=\"_ _11\"></span>en <span class=\"_ _a\"></span>Estados <span class=\"_ _11\"></span>Unidos <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>han <span class=\"_ _9\"></span>identificado <span class=\"_ _9\"></span>pagos <span class=\"_ _9\"></span>futuros <span class=\"_ _11\"></span>que <span class=\"_ _9\"></span>incluyen <span class=\"_ _9\"></span>un concepto <span class=\"_ _2\"></span>fijo <span class=\"_ _11\"></span>por <span class=\"_ _2\"></span>30 <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>illones <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>euros, <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>consiga <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>aprobaci\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>primera comercializac<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _2\"></span>del medicamento <span class=\"_ _2\"></span>en el <span class=\"_ _2\"></span>pa\u00eds, <span class=\"_ _2\"></span>as\u00ed como <span class=\"_ _2\"></span>unos <span class=\"_ _2\"></span>pagos <span class=\"_ _2\"></span>variables <span class=\"_ _2\"></span>por las <span class=\"_ _2\"></span>ventas de Akantior en Esta<span class=\"_ _6\"></span>dos Unidos. La direcci\u00f3n <span class=\"_ _2\"></span>del Grupo, <span class=\"_ _2\"></span>junto con sus <span class=\"_ _2\"></span>asesores externos, est\u00e1n en <span class=\"_ _2\"></span>proceso de <span class=\"_ _2\"></span>realizaci\u00f3n de una <span class=\"_ _6\"></span>evaluac<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _f\"></span>importes <span class=\"_ _f\"></span>a cons<span class=\"_ _6\"></span>iderar <span class=\"_ _f\"></span>por es<span class=\"_ _6\"></span>tos <span class=\"_ _f\"></span>pagos f<span class=\"_ _6\"></span>uturos. <span class=\"_ _f\"></span>Dada <span class=\"_ _6\"></span>la <span class=\"_ _f\"></span>complejidad <span class=\"_ _6\"></span>del ejercicio, al tratarse de un med<span class=\"_ _6\"></span>icamento nuevo que trata una enfermedad rara, el proceso no<span class=\"_ _6\"></span> est\u00e1 <span class=\"_ _f\"></span>finalizado <span class=\"_ _10\"></span>a <span class=\"_ _6\"></span>cierre <span class=\"_ _10\"></span>del <span class=\"_ _f\"></span>ejercicio <span class=\"_ _f\"></span>2025, <span class=\"_ _10\"></span>por <span class=\"_ _f\"></span>lo <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>valoraci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _10\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _10\"></span>inversi\u00f3n <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>pasivo contingente no <span class=\"_ _2\"></span>se han <span class=\"_ _2\"></span>incluido en este <span class=\"_ _2\"></span>cierre contable. No <span class=\"_ _2\"></span>obstante, la <span class=\"_ _2\"></span>valoraci\u00f3n de ambos ser\u00e1 <span class=\"_ _f\"></span>realizada <span class=\"_ _f\"></span>teniendo <span class=\"_ _6\"></span>en <span class=\"_ _f\"></span>cuenta <span class=\"_ _f\"></span>las <span class=\"_ _6\"></span>condiciones <span class=\"_ _f\"></span>existentes <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>el m<span class=\"_ _6\"></span>omento <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>adquisici\u00f3n<span class=\"_ _117\"> </span>Los activos y pas<span class=\"_ _6\"></span>ivos reconocido<span class=\"_ _6\"></span>s de la adquisici\u00f3n han sido lo<span class=\"_ _6\"></span>s siguientes: Miles de euros Inmovilizado intangible (Nota 5) 33.231 Inmovilizado material (Nota 4) 28.861 Activos por derecho de uso 3.856 Inversiones financieras a largo plazo 549<span class=\"ls0\"> </span>Activos por impuesto diferido 8.326 Existencias 24.112 Otros activos financieros a corto plazo 64<span class=\"ls0\"> </span>Deudores comerciales y otras cuentas a cobrar 27.143 Efectivo y otros activos l\u00edquidos equivalentes 2.264 Total activos 128.406 Provisiones a largo plazo (4.459) Deudas a largo plazo (Nota <span class=\"ls3\">13</span>) (16.560) Pasivos por impuesto diferido (85) Provisiones a corto plazo (229) Deudas a corto plazo (Nota <span class=\"ls3\">13</span>) (41.695) Acreedores comerciales y otras cuentas a pagar (42.003) Total pasivos (105.031) Activos netos adquiridos 23.375 Fondo de comercio provisional 187.625 Caja desembolsada bruta 211.000 Caja desembolsada neta 2<span class=\"ls1\">08</span>.736 En <span class=\"_ _11\"></span>relaci\u00f3n <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>fondo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>comercio <span class=\"_ _11\"></span>generado <span class=\"_ _9\"></span>por <span class=\"_ _11\"></span>esta <span class=\"_ _9\"></span>transacci\u00f3n <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>diciembre <span class=\"_ _11\"></span>de 2025, <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>Grupo <span class=\"_ _b\"> </span>no <span class=\"_ _b\"> </span>ha <span class=\"_ _b\"> </span>completado <span class=\"_ _b\"> </span>a <span class=\"_ _a\"></span>la <span class=\"_ _c\"> </span>fecha <span class=\"_ _a\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _b\"> </span>evaluaci\u00f3n <span class=\"_ _a\"></span>relativa <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>identificaci\u00f3n <span class=\"_ _a\"></span>y valoraci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>activos<span class=\"_ _6\"></span> <span class=\"_ _e\"> </span>netos <span class=\"_ _e\"> </span>adquiridos <span class=\"_ _e\"> </span>y<span class=\"_ _2\"></span>, <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>tanto, <span class=\"_ _e\"> </span>est\u00e1 <span class=\"_ _e\"> </span>aplicando<span class=\"_ _6\"></span> <span class=\"_ _e\"> </span>contabilidad provisional. El <span class=\"_ _f\"></span>negocio <span class=\"_ _f\"></span>adquirido <span class=\"_ _f\"></span>aport\u00f3 <span class=\"_ _10\"></span>unos <span class=\"_ _6\"></span>ingresos <span class=\"_ _10\"></span>ordinarios <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>38.768 <span class=\"_ _f\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>euros <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>beneficio neto de <span class=\"_ _f\"></span>2.543 miles <span class=\"_ _f\"></span>de euros <span class=\"_ _6\"></span>al Grupo <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>el p<span class=\"_ _6\"></span>eriodo c<span class=\"_ _6\"></span>omprendido <span class=\"_ _6\"></span>entre 2 <span class=\"_ _6\"></span>de se<span class=\"_ _6\"></span>ptiembre <span class=\"_ _6\"></span>de 2025 <span class=\"_ _f\"></span>y <span class=\"_ _6\"></span>31 <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _10\"></span>de 2<span class=\"_ _6\"></span>025. <span class=\"_ _f\"></span>Si <span class=\"_ _6\"></span>la <span class=\"_ _f\"></span>adquisici\u00f3n <span class=\"_ _f\"></span>hubiese <span class=\"_ _f\"></span>tenido <span class=\"_ _f\"></span>l<span class=\"_ _2\"></span>ugar <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>1 <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>enero <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>2025, los <span class=\"_ _2\"></span>ingresos ordinarios consolidados <span class=\"_ _2\"></span>para el <span class=\"_ _2\"></span>ejercicio anual f<span class=\"_ _2\"></span>inalizad<span class=\"_ _6\"></span>o <span class=\"_ _2\"></span>a 31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre de 2025 <span class=\"_ _6\"></span>habr\u00edan <span class=\"_ _f\"></span>sido 9<span class=\"_ _6\"></span>6.195 <span class=\"_ _f\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>eur<span class=\"_ _2\"></span>os <span class=\"_ _f\"></span>superiores <span class=\"_ _6\"></span>y <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>beneficio <span class=\"_ _f\"></span>neto 16.113 <span class=\"_ _f\"></span>miles <span class=\"_ _f\"></span>de eu<span class=\"_ _6\"></span>ros inferior",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "25.  <span class=\"_ _b\"> </span>Pol\u00edtica y Gesti\u00f3n de Ri<span class=\"_ _6\"></span>esgos Factores de riesgo <span class=\"_ _6\"></span>financiero Las actividad<span class=\"_ _6\"></span>es del G<span class=\"_ _6\"></span>rupo est\u00e1n ex<span class=\"_ _6\"></span>puestas a <span class=\"_ _6\"></span>diversos riesgos f<span class=\"_ _6\"></span>inancieros: r<span class=\"_ _6\"></span>iesgos de <span class=\"_ _6\"></span>cr\u00e9dito, riesgos de <span class=\"_ _2\"></span>liquidez y riesgos de <span class=\"_ _2\"></span>mercado (que incluye el <span class=\"_ _2\"></span>riesgo de <span class=\"_ _2\"></span>tipo de cambio, el<span class=\"_ _2\"></span> riesgo de <span class=\"_ _11\"></span>inter\u00e9s <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>riesgo <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>precios). <span class=\"_ _11\"></span>El <span class=\"_ _11\"></span>programa <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>gesti\u00f3n <span class=\"_ _2\"></span>del<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>riesgo<span class=\"_ _2\"></span> <span class=\"_ _11\"></span>global <span class=\"_ _11\"></span>se <span class=\"_ _9\"></span>centra <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>la incertidumbre <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>los <span class=\"_ _d\"> </span>mercados <span class=\"_ _c\"> </span>financieros <span class=\"_ _c\"> </span>y <span class=\"_ _d\"> </span>trata <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>minimizar <span class=\"_ _d\"> </span>los <span class=\"_ _c\"> </span>potenciales <span class=\"_ _c\"> </span>efectos adversos sob<span class=\"_ _6\"></span>re la<span class=\"_ _6\"></span> rentabili<span class=\"_ _6\"></span>dad fina<span class=\"_ _6\"></span>nciera. E<span class=\"_ _6\"></span>l Grupo <span class=\"_ _f\"></span>estudia la co<span class=\"_ _6\"></span>ntrataci\u00f3n d<span class=\"_ _6\"></span>e der<span class=\"_ _6\"></span>ivados pa<span class=\"_ _6\"></span>ra cubrir ciertos rie<span class=\"_ _6\"></span>sgos. Estos <span class=\"_ _11\"></span>riesgos <span class=\"_ _2\"></span>son <span class=\"_ _11\"></span>gestionados <span class=\"_ _11\"></span>por <span class=\"_ _9\"></span>el <span class=\"_ _11\"></span>Departamento<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>Financiero <span class=\"_ _11\"></span>Corporativo <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>supervisado<span class=\"_ _6\"></span>s por <span class=\"_ _f\"></span>Auditor\u00eda <span class=\"_ _f\"></span>Interna <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>arreglo <span class=\"_ _6\"></span>a <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>Pol\u00edtica <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>Gesti\u00f3<span class=\"_ _6\"></span>n <span class=\"_ _f\"></span>de R<span class=\"_ _f\"></span>i<span class=\"_ _2\"></span>esgos <span class=\"_ _f\"></span>aprobada <span class=\"_ _10\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>Consejo<span class=\"_ _6\"></span> de <span class=\"_ _18\"> </span>Administraci\u00f3n. <span class=\"_ _1c\"> </span>El <span class=\"_ _18\"> </span>departamento <span class=\"_ _1c\"> </span>financiero <span class=\"_ _18\"> </span>identifica, <span class=\"_ _1c\"> </span>eval\u00faa <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>cubre <span class=\"_ _1c\"> </span>l<span class=\"_ _2\"></span>os <span class=\"_ _1c\"> </span>riesgos financieros. El Consejo, a trav\u00e9s de la Comisi\u00f3n de Au<span class=\"_ _6\"></span>ditor\u00eda y Cumplimiento, proporciona<span class=\"_ _f\"></span> pol\u00edticas <span class=\"_ _f\"></span>para <span class=\"_ _f\"></span>la <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _10\"></span>del <span class=\"_ _f\"></span>riesgo <span class=\"_ _6\"></span>global, <span class=\"_ _10\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _f\"></span>para <span class=\"_ _f\"></span>materias <span class=\"_ _f\"></span>concretas <span class=\"_ _f\"></span>tales <span class=\"_ _6\"></span>co<span class=\"_ _6\"></span>mo <span class=\"_ _f\"></span>riesgo de <span class=\"_ _b\"> </span>tipo <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>cambio, <span class=\"_ _b\"> </span>riesgo <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>tipo <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>inter\u00e9s, <span class=\"_ _b\"> </span>riesgo <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>liq<span class=\"_ _2\"></span>uidez, <span class=\"_ _b\"> </span>empleo <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>deriva<span class=\"_ _6\"></span>dos <span class=\"_ _b\"> </span>e inversi\u00f3n del exced<span class=\"_ _6\"></span>ente de liquidez. a) <span class=\"_ _c\"> </span>Riesgo de cr\u00e9dito El <span class=\"_ _2\"></span>riesgo de <span class=\"_ _2\"></span>cr\u00e9dito nace, <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>parte, de <span class=\"_ _2\"></span>los saldos <span class=\"_ _2\"></span>pendientes de <span class=\"_ _2\"></span>cobro <span class=\"_ _2\"></span>que el <span class=\"_ _2\"></span>Grupo tiene <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>el <span class=\"_ _a\"></span>balance <span class=\"_ _b\"> </span>con <span class=\"_ _b\"> </span>sus <span class=\"_ _a\"></span>clientes <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>otros <span class=\"_ _b\"> </span>deudores<span class=\"_ _6\"></span>. <span class=\"_ _b\"> </span>Aun <span class=\"_ _b\"> </span>siendo <span class=\"_ _a\"></span>importes <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>ci<span class=\"_ _2\"></span>erto volumen <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>trata <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>vencimientos <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>uy <span class=\"_ _11\"></span>pr\u00f3ximos <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>corresponden <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>clientes <span class=\"_ _11\"></span>hist\u00f3ricos <span class=\"_ _2\"></span>y controlados. <span class=\"_ _c\"> </span>Por <span class=\"_ _c\"> </span>otra <span class=\"_ _c\"> </span>parte, <span class=\"_ _c\"> </span>sal<span class=\"_ _2\"></span>dos <span class=\"_ _b\"> </span>de <span class=\"_ _d\"> </span>menor <span class=\"_ _c\"> </span>importancia, <span class=\"_ _b\"> </span>pero <span class=\"_ _d\"> </span>con <span class=\"_ _c\"> </span>m\u00e1s <span class=\"_ _c\"> </span>antig\u00fcedad, pertenecen a org<span class=\"_ _6\"></span>anismos p\u00fablicos con t<span class=\"_ _6\"></span>otal seguridad d<span class=\"_ _6\"></span>e cobro. El Grupo no <span class=\"_ _6\"></span>tiene concent<span class=\"_ _6\"></span>raciones signi<span class=\"_ _6\"></span>ficativas de <span class=\"_ _6\"></span>riesgo de cr\u00e9d<span class=\"_ _6\"></span>ito con cl<span class=\"_ _6\"></span>ientes debido a <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>ventas, <span class=\"_ _10\"></span>y <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>consecuencia <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>saldos, <span class=\"_ _10\"></span>quedan <span class=\"_ _f\"></span>muy <span class=\"_ _f\"></span>repartidos <span class=\"_ _10\"></span>entre <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>principales distribuidores na<span class=\"_ _6\"></span>cionales y extranjero<span class=\"_ _6\"></span>s.  Se dispone de <span class=\"_ _2\"></span>pol\u00edticas internas para asegurar que las ventas <span class=\"_ _2\"></span>a distribuidores se efect\u00faen a <span class=\"_ _11\"></span>clientes <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>un <span class=\"_ _11\"></span>historial <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>cr\u00e9dito <span class=\"_ _9\"></span>adecuado, <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>realizan <span class=\"_ _9\"></span>an\u00e1lisis <span class=\"_ _11\"></span>individualizados <span class=\"_ _11\"></span>de riesgo y <span class=\"_ _f\"></span>un seg<span class=\"_ _6\"></span>uimiento <span class=\"_ _6\"></span>exhaustivo <span class=\"_ _f\"></span>y frecuent<span class=\"_ _6\"></span>e de <span class=\"_ _f\"></span>saldos y <span class=\"_ _f\"></span>cr\u00e9ditos. Las <span class=\"_ _f\"></span>ve<span class=\"_ _2\"></span>ntas <span class=\"_ _f\"></span>a clientes minoristas <span class=\"_ _10\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>realizan <span class=\"_ _10\"></span>en <span class=\"_ _6\"></span>plazos <span class=\"_ _10\"></span>muy <span class=\"_ _6\"></span>cortos, <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>consiguiente <span class=\"_ _f\"></span>capacidad <span class=\"_ _10\"></span>y <span class=\"_ _6\"></span>agilida<span class=\"_ _6\"></span>d <span class=\"_ _f\"></span>para<span class=\"_ _2\"></span> adoptar medidas r<span class=\"_ _6\"></span>estrictivas de cr\u00e9d<span class=\"_ _6\"></span>ito. La <span class=\"_ _2\"></span>correcci\u00f3n <span class=\"_ _11\"></span>valorativa <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>insolvencias <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>clientes, <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>revisi\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>saldos <span class=\"_ _11\"></span>individuales<span class=\"_ _6\"></span> en base a la cal<span class=\"_ _6\"></span>idad crediticia de los cl<span class=\"_ _6\"></span>ientes y las tendenci<span class=\"_ _6\"></span>as del mercado es<span class=\"_ _6\"></span>t\u00e1n sujetos a un pormenorizado<span class=\"_ _6\"></span> estudio peri\u00f3dico.<span class=\"_ _6\"></span> Para el cr\u00e9dito a exportaci<span class=\"_ _6\"></span>ones se tiene en cuenta, ade<span class=\"_ _6\"></span>m\u00e1s de los factores indicad<span class=\"_ _6\"></span>os en el p\u00e1rrafo anterior, el <span class=\"_ _6\"></span>componente esp<span class=\"_ _6\"></span>ec\u00edfico del pa\u00eds. Por <span class=\"_ _c\"> </span>otra <span class=\"_ _c\"> </span>parte, <span class=\"_ _c\"> </span>las <span class=\"_ _c\"> </span>operaciones <span class=\"_ _b\"> </span>al <span class=\"_ _d\"> </span>contado <span class=\"_ _b\"> </span>solamente <span class=\"_ _c\"> </span>se <span class=\"_ _c\"> </span>formalizan <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>institu<span class=\"_ _6\"></span>ciones financieras de al<span class=\"_ _6\"></span>ta calificaci\u00f3n c<span class=\"_ _6\"></span>rediticia.<span class=\"_ _117\"> </span> El <span class=\"_ _9\"></span>importe <span class=\"_ _a\"></span>tota<span class=\"_ _6\"></span>l <span class=\"_ _a\"></span>de <span class=\"_ _11\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>financieros <span class=\"_ _9\"></span>sujetos <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>riesgo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>cr\u00e9dito <span class=\"_ _a\"></span>se <span class=\"_ _11\"></span>muestra <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>la partida <span class=\"_ _2\"></span>Deudores<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>comerciales y <span class=\"_ _2\"></span>otras <span class=\"_ _2\"></span>deudas a <span class=\"_ _2\"></span>cobrar <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>activo del <span class=\"_ _2\"></span>balance. <span class=\"_ _2\"></span>El importe deteriorado <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>este <span class=\"_ _18\"> </span>ep\u00edgrafe <span class=\"_ _18\"> </span>es <span class=\"_ _18\"> </span>muy <span class=\"_ _e\"> </span>reducido. <span class=\"_ _1c\"> </span>A <span class=\"_ _18\"> </span>excepci\u00f3n <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>la <span class=\"_ _e\"> </span>deuda <span class=\"_ _18\"> </span>con <span class=\"_ _18\"> </span>las Administraciones <span class=\"_ _a\"></span>p\u00fablicas <span class=\"_ _a\"></span>que <span class=\"_ _c\"> </span>no <span class=\"_ _b\"> </span>es <span class=\"_ _b\"> </span>significativa, <span class=\"_ _a\"> </span>se <span class=\"_ _b\"> </span>estima <span class=\"_ _b\"> </span>que <span class=\"_ _c\"> </span>los <span class=\"_ _b\"> </span>saldos <span class=\"_ _b\"> </span>vencido<span class=\"_ _6\"></span>s pendientes <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>cobro <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>deudores <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>cobrar\u00e1n, <span class=\"_ _b\"> </span>en <span class=\"_ _a\"></span>su <span class=\"_ _b\"> </span>gran <span class=\"_ _b\"> </span>mayor\u00eda, <span class=\"_ _b\"> </span>dentro <span class=\"_ _b\"> </span>del <span class=\"_ _a\"></span>pr<span class=\"_ _2\"></span>imer<span class=\"_ _6\"></span> trimestre del a\u00f1o 20<span class=\"_ _6\"></span>26. La <span class=\"_ _a\"></span>exposi<span class=\"_ _6\"></span>ci\u00f3n <span class=\"_ _a\"></span>del<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _a\"></span>en <span class=\"_ _11\"></span>m<span class=\"_ _2\"></span>ora <span class=\"_ _9\"></span>o <span class=\"_ _a\"></span>vencidos <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>no <span class=\"_ _9\"></span>deteriorados <span class=\"_ _9\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>e diciembre <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>2025 <span class=\"_ _a\"></span>y <span class=\"_ _b\"> </span>2024 <span class=\"_ _a\"></span>es <span class=\"_ _b\"> </span>poco <span class=\"_ _a\"></span>relevante <span class=\"_ _a\"></span>y <span class=\"_ _b\"> </span>mantiene <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>cifras <span class=\"_ _a\"></span>hist\u00f3ricas <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>a\u00f1os anteriores. b)<span class=\"ls0\"> <span class=\"_ _a\"></span>Riesgo de liquidez </span>Actualmente <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>Grupo<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>tiene <span class=\"_ _9\"></span>una <span class=\"_ _a\"></span>posici\u00f3n<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>tesorer\u00eda <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>importe <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _a\"></span>117<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>millones <span class=\"_ _9\"></span>de euros <span class=\"_ _b\"> </span>(<span class=\"ls9\">64<span class=\"_ _2\"></span></span> <span class=\"_ _b\"> </span>millones <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>euros <span class=\"_ _c\"> </span>al <span class=\"_ _b\"> </span>cierre <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>202<span class=\"_ _2\"></span>4). <span class=\"_ _b\"> </span>Durante <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>ejercicio <span class=\"_ _b\"> </span>2025, <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>cara <span class=\"_ _c\"> </span>a financiar <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>adquisiciones <span class=\"_ _d\"> </span>societarias <span class=\"_ _d\"> </span>realizadas, <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _13\"> </span>ha <span class=\"_ _d\"> </span>obtenido <span class=\"_ _d\"> </span>financiaci\u00f3n bancaria <span class=\"_ _2\"></span>con diversas <span class=\"_ _2\"></span>entid<span class=\"_ _6\"></span>ades <span class=\"_ _2\"></span>de cr<span class=\"_ _2\"></span>\u00e9dito <span class=\"_ _2\"></span>por importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>375 millones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>lo que, sumado <span class=\"_ _6\"></span>a la <span class=\"_ _6\"></span>deuda a<span class=\"_ _6\"></span>sumida <span class=\"_ _6\"></span>en la<span class=\"_ _6\"></span>s combina<span class=\"_ _6\"></span>ciones de<span class=\"_ _6\"></span> negocio<span class=\"_ _6\"></span>s (nota <span class=\"_ _6\"></span>13 y<span class=\"_ _6\"></span> 24), h<span class=\"_ _6\"></span>ace <span class=\"_ _6\"></span>que el Grupo <span class=\"_ _11\"></span>mantenga <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>di<span class=\"_ _2\"></span>ciembre <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>2025 <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>deuda <span class=\"_ _11\"></span>con <span class=\"_ _9\"></span>entidades <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>cr<span class=\"_ _2\"></span>\u00e9di<span class=\"_ _6\"></span>to <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>26<span class=\"_ _6\"></span> millones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>corto <span class=\"_ _2\"></span>plazo <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>374 <span class=\"_ _2\"></span>millones <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>euros <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>argo <span class=\"_ _2\"></span>plazo. <span class=\"_ _2\"></span>No <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>prev\u00e9 <span class=\"_ _2\"></span>que exista <span class=\"_ _9\"></span>tensi\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>liquidez <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>corto <span class=\"_ _a\"></span>plazo, <span class=\"_ _9\"></span>dada <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>posici\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>tesorer\u00eda, <span class=\"_ _11\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>fondo <span class=\"_ _9\"></span>de maniobra <span class=\"_ _10\"></span>positivo <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>expectativas <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>generaci\u00f3n <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>caja <span class=\"_ _f\"></span>positiva <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>2026, <span class=\"_ _10\"></span>que <span class=\"_ _f\"></span>muestran la capacidad del G<span class=\"_ _6\"></span>rupo para atender sus co<span class=\"_ _6\"></span>mpromisos en el <span class=\"_ _6\"></span>corto plazo. A <span class=\"_ _f\"></span>continuaci\u00f3n, <span class=\"_ _10\"></span>se <span class=\"_ _f\"></span>detalla <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>exposici\u00f3n <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Grupo <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>riesgo <span class=\"_ _10\"></span>de <span class=\"_ _6\"></span>liquidez <span class=\"_ _10\"></span>al <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>diciembre de <span class=\"_ _a\"></span>2025. <span class=\"_ _a\"></span>Las <span class=\"_ _a\"></span>tablas <span class=\"_ _a\"></span>adjuntas <span class=\"_ _a\"></span>reflejan <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>an\u00e1lisis <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>financieros <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>fechas contractuales de v<span class=\"_ _6\"></span>encimientos rema<span class=\"_ _6\"></span>nentes, incluyendo i<span class=\"_ _6\"></span>ntereses no deven<span class=\"_ _6\"></span>gados: Miles de euro<span class=\"_ _2\"></span>s 202<span class=\"ls0\">5 </span>De 0 a 6 meses de 6 a 12 meses de 1 a 2 a\u00f1os de 2 a 5 a\u00f1os Total Deudas con <span class=\"_ _2\"></span>entidades de cr\u00e9dito<span class=\"_ _2\"></span> 16.712 18.606 115.017 287.224 437.559 Otros pasivos finan<span class=\"_ _2\"></span>cieros 20<span class=\"ls0\">.628 </span>2<span class=\"ls1\">93</span> 883<span class=\"ls0\"> </span>1.581 23<span class=\"ls0\">.385 </span>Acreedores co<span class=\"_ _2\"></span>merciales (nota 15) 83.416 - - - 83.416 120.756 18.899 115.900 288.805 544.<span class=\"ls0\">360 </span>Dadas <span class=\"_ _1c\"> </span>las <span class=\"_ _1c\"> </span>expectativas <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>generaci\u00f3n <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>caja <span class=\"_ _1c\"> </span>positiva <span class=\"_ _1c\"> </span>en <span class=\"_ _18\"> </span>el <span class=\"_ _1c\"> </span>futuro, <span class=\"_ _1c\"> </span>as\u00ed <span class=\"_ _1c\"> </span>como <span class=\"_ _1c\"> </span>las posibilidades <span class=\"_ _18\"> </span>que <span class=\"_ _18\"> </span>tiene <span class=\"_ _e\"> </span>el <span class=\"_ _18\"> </span>Grupo <span class=\"_ _18\"> </span>de <span class=\"_ _e\"> </span>buscar <span class=\"_ _18\"> </span>financiaci\u00f3n <span class=\"_ _18\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _18\"> </span>mercado <span class=\"_ _18\"> </span>para <span class=\"_ _e\"> </span>sus inversiones, <span class=\"_ _f\"></span>no <span class=\"_ _f\"></span>se <span class=\"_ _6\"></span>estiman <span class=\"_ _f\"></span>tensiones <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>t<span class=\"_ _2\"></span>esorer<span class=\"_ _6\"></span>\u00eda <span class=\"_ _6\"></span>que <span class=\"_ _f\"></span>no <span class=\"_ _f\"></span>puedan <span class=\"_ _6\"></span>ser <span class=\"_ _f\"></span>cubiertas <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>la <span class=\"_ _6\"></span>actual posici\u00f3n de caja y/o <span class=\"_ _6\"></span>con la financiac<span class=\"_ _6\"></span>i\u00f3n disponible en <span class=\"_ _6\"></span>el mercado.<span class=\"_ _117\"> </span>c)<span class=\"ls0\">  Riesgo de m<span class=\"_ _6\"></span>ercado </span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>est\u00e1 <span class=\"_ _a\"></span>expues<span class=\"_ _6\"></span>to <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>riesgo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>merc<span class=\"_ _6\"></span>ado <span class=\"_ _a\"></span>ligado <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>invers<span class=\"_ _6\"></span>iones <span class=\"_ _a\"></span>financieras, <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>bien dispone, <span class=\"_ _2\"></span>principalment<span class=\"_ _6\"></span>e, <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>gran <span class=\"_ _2\"></span>liquidez <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>muy <span class=\"_ _2\"></span>reducido riesgo. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>objetivo de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>pol\u00edtica <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>inversiones <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>es <span class=\"_ _2\"></span>maximizar <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>rentabilidad <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>inversiones, manteniendo un n<span class=\"_ _6\"></span>ivel de liquidez<span class=\"_ _6\"></span> adecuado y con un r<span class=\"_ _6\"></span>iesgo controlado. c.1) <span class=\"_ _2c\"> </span>Riesgo de tipo de <span class=\"_ _6\"></span>cambio El <span class=\"_ _2\"></span>Grupo opera en <span class=\"_ _2\"></span>el \u00e1mbito internacional y, <span class=\"_ _2\"></span>por tanto, es<span class=\"_ _2\"></span>t\u00e1 expuesto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>riesgo de tipo <span class=\"_ _2\"></span>de cambio  por  operaciones <span class=\"_ _1c\"> </span>con  divisas,  especialmente  el <span class=\"_ _1c\"> </span>yen,  el <span class=\"_ _1c\"> </span>d\u00f3lar  USA, <span class=\"_ _1c\"> </span>el  peso colombiano, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>peso <span class=\"_ _a\"></span>mexic<span class=\"_ _6\"></span>ano, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>sol <span class=\"_ _a\"></span>peruano <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>peso <span class=\"_ _a\"></span>chileno. <span class=\"_ _a\"></span>El <span class=\"_ _a\"></span>riesgo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>de cambio <span class=\"_ _13\"> </span>surge  cu<span class=\"_ _6\"></span>ando  las <span class=\"_ _d\"> </span>tr<span class=\"_ _2\"></span>ansaccio<span class=\"_ _6\"></span>nes  comer<span class=\"_ _6\"></span>ciales <span class=\"_ _13\"> </span>futuras  y <span class=\"_ _d\"> </span>los  activos  y  pasivo<span class=\"_ _6\"></span>s reconocidos <span class=\"_ _a\"></span>est\u00e1n <span class=\"_ _a\"></span>denominados <span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>una <span class=\"_ _a\"></span>moneda <span class=\"_ _a\"></span>que <span class=\"_ _b\"> </span>no <span class=\"_ _a\"></span>es <span class=\"_ _b\"> </span>la <span class=\"_ _a\"></span>moneda <span class=\"_ _b\"> </span>funcional<span class=\"_ _6\"></span> <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>la Sociedad dominan<span class=\"_ _6\"></span>te. El <span class=\"_ _9\"></span>riesgo <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>cambio <span class=\"_ _9\"></span>es <span class=\"_ _a\"></span>reduc<span class=\"_ _6\"></span>ido <span class=\"_ _9\"></span>ya <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>mayor\u00eda <span class=\"_ _a\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _a\"></span>transac<span class=\"_ _6\"></span>ciones <span class=\"_ _a\"></span>de <span class=\"_ _11\"></span>las sociedades europeas se r<span class=\"_ _2\"></span>ealizan<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>en euros y <span class=\"_ _2\"></span>la mayor\u00eda de l<span class=\"_ _2\"></span>as transacciones de las filiales que <span class=\"_ _6\"></span>tienen <span class=\"_ _f\"></span>moneda func<span class=\"_ _6\"></span>ional <span class=\"_ _6\"></span>distinta <span class=\"_ _f\"></span>del eu<span class=\"_ _6\"></span>ro <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>realizadas <span class=\"_ _f\"></span>en <span class=\"_ _6\"></span>la mo<span class=\"_ _6\"></span>neda <span class=\"_ _6\"></span>local. <span class=\"_ _f\"></span>Por ello,<span class=\"_ _6\"></span> ninguna sociedad d<span class=\"_ _6\"></span>el Grupo gene<span class=\"_ _6\"></span>ra diferencias de ca<span class=\"_ _6\"></span>mbio relevantes. En 2025 y 2024 no se h<span class=\"_ _6\"></span>a contratado ninguna <span class=\"_ _6\"></span>operaci\u00f3n de cob<span class=\"_ _6\"></span>ertura de tipo de <span class=\"_ _6\"></span>cambio. Durante <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>2024 <span class=\"_ _11\"></span>ha <span class=\"_ _2\"></span>habido <span class=\"_ _2\"></span>exportaciones <span class=\"_ _2\"></span>principalmente <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>d\u00f3lares <span class=\"_ _11\"></span>USA <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>han producido por un porcentaj<span class=\"_ _6\"></span>e muy reducido sobre la facturaci\u00f3<span class=\"_ _6\"></span>n, por lo tanto, variaciones de <span class=\"_ _9\"></span>tipos <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>cambio <span class=\"_ _9\"></span>entre <span class=\"_ _a\"></span>e<span class=\"_ _6\"></span>l <span class=\"_ _a\"></span>euro <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>cualquier <span class=\"_ _9\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _11\"></span>di<span class=\"_ _2\"></span>visa <span class=\"_ _9\"></span>producir\u00edan <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>efecto <span class=\"_ _9\"></span>m<span class=\"_ _2\"></span>uy limitado <span class=\"_ _11\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>cuenta <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>resultados. <span class=\"_ _9\"></span>Por <span class=\"_ _9\"></span>otro <span class=\"_ _9\"></span>lado, <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>negoc<span class=\"_ _6\"></span>io <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>Bilas<span class=\"_ _6\"></span>tina <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>Ja<span class=\"_ _6\"></span>p\u00f3n <span class=\"_ _9\"></span>se factura en euro<span class=\"_ _6\"></span>s, pero con referencia <span class=\"_ _6\"></span>local en yenes. En <span class=\"_ _2\"></span>cuanto <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>las <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>mportac<span class=\"_ _6\"></span>iones, <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>se <span class=\"_ _2\"></span>contratan <span class=\"_ _2\"></span>coberturas <span class=\"_ _11\"></span>debido <span class=\"_ _2\"></span>al <span class=\"_ _11\"></span>escaso <span class=\"_ _11\"></span>volumen <span class=\"_ _2\"></span>de las <span class=\"_ _2\"></span>compras <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>moneda <span class=\"_ _2\"></span>distinta <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>euro. <span class=\"_ _2\"></span>Igualmente, cambios <span class=\"_ _2\"></span>razonables <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>tipos <span class=\"_ _2\"></span>de cambio produci<span class=\"_ _6\"></span>r\u00edan resultados mode<span class=\"_ _6\"></span>rados en las cuent<span class=\"_ _6\"></span>as anuales. El <span class=\"_ _9\"></span>Grupo <span class=\"_ _a\"></span>no <span class=\"_ _11\"></span>tiene <span class=\"_ _a\"></span>invers<span class=\"_ _6\"></span>iones <span class=\"_ _9\"></span>significativas <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>activos <span class=\"_ _a\"></span>en <span class=\"_ _11\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>extranjero <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>divisas <span class=\"_ _9\"></span>que deban <span class=\"_ _11\"></span>ser <span class=\"_ _9\"></span>consideradas <span class=\"_ _11\"></span>como <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>r<span class=\"_ _2\"></span>iesgo <span class=\"_ _11\"></span>potencial <span class=\"_ _11\"></span>destacable, <span class=\"_ _11\"></span>salvo <span class=\"_ _11\"></span>saldos <span class=\"_ _9\"></span>bancarios <span class=\"_ _11\"></span>en d\u00f3lares USA de i<span class=\"_ _6\"></span>mportes no signific<span class=\"_ _6\"></span>ativos. c.2)  <span class=\"_ _4\"> </span>Riesgo de tipo de inter\u00e9s<span class=\"_ _6\"></span> El <span class=\"_ _c\"> </span>riesgo <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>t<span class=\"_ _2\"></span>ipo <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>inter\u00e9s <span class=\"_ _c\"> </span>del<span class=\"_ _2\"></span> <span class=\"_ _b\"> </span>Grupo <span class=\"_ _c\"> </span>surge <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>los <span class=\"_ _c\"> </span>recursos <span class=\"_ _c\"> </span>ajenos <span class=\"_ _b\"> </span>contratados <span class=\"_ _c\"> </span>con entidades <span class=\"_ _b\"> </span>financieras <span class=\"_ _b\"> </span>a <span class=\"_ _c\"> </span>corto <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>a <span class=\"_ _c\"> </span>largo <span class=\"_ _c\"> </span>plazo. <span class=\"_ _b\"> </span>Como <span class=\"_ _b\"> </span>ya <span class=\"_ _c\"> </span>se <span class=\"_ _c\"> </span>ha <span class=\"_ _b\"> </span>indicado, <span class=\"_ _d\"> </span>el <span class=\"_ _b\"> </span>Grupo <span class=\"_ _c\"> </span>ha obtenido <span class=\"_ _6\"></span>financiaci\u00f3<span class=\"_ _6\"></span>n ba<span class=\"_ _6\"></span>ncaria <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>2025, <span class=\"_ _6\"></span>existiendo<span class=\"_ _6\"></span> por<span class=\"_ _6\"></span> tan<span class=\"_ _6\"></span>to ri<span class=\"_ _6\"></span>esgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>variaciones <span class=\"_ _f\"></span>al <span class=\"_ _6\"></span>alza de los tipos de <span class=\"_ _6\"></span>inter\u00e9s. Por <span class=\"_ _11\"></span>este <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>otivo, <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>sensibilidad <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>cuenta <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>resulta<span class=\"_ _6\"></span>dos <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>variaciones <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>tipos <span class=\"_ _11\"></span>de inter\u00e9s <span class=\"_ _11\"></span>es <span class=\"_ _9\"></span>relevante. <span class=\"_ _11\"></span>Se <span class=\"_ _9\"></span>estima <span class=\"_ _9\"></span>que <span class=\"_ _11\"></span>incrementos <span class=\"_ _11\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>tipo <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>inter\u00e9s <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>mercado <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>un punto <span class=\"_ _2\"></span>b\u00e1sico <span class=\"_ _2\"></span>supondr\u00edan <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>gasto <span class=\"_ _2\"></span>financiero <span class=\"_ _2\"></span>adicional de <span class=\"_ _11\"></span>unos <span class=\"_ _2\"></span>400 <span class=\"_ _2\"></span>mil <span class=\"_ _2\"></span>euros. <span class=\"_ _9\"></span>El <span class=\"_ _2\"></span>Grupo no tiene actualme<span class=\"_ _6\"></span>nte contratados<span class=\"_ _6\"></span> seguros de tipo de <span class=\"_ _6\"></span>inter\u00e9s. c.3) <span class=\"_ _26\"> </span>Riesgo de pre<span class=\"_ _6\"></span>cios El Grupo <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _6\"></span>expuesto <span class=\"_ _6\"></span>a las <span class=\"_ _6\"></span>variaciones <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se est\u00e1n<span class=\"_ _6\"></span> experiment<span class=\"_ _6\"></span>ando en <span class=\"_ _f\"></span>el mercado <span class=\"_ _6\"></span>en los <span class=\"_ _e\"> </span>precios <span class=\"_ _17\"> </span>de <span class=\"_ _e\"> </span>las <span class=\"_ _17\"> </span>materi<span class=\"_ _6\"></span>as <span class=\"_ _17\"> </span>primas <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>en <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>sumi<span class=\"_ _6\"></span>nistros, <span class=\"_ _e\"> </span>principal<span class=\"_ _2\"></span>mente <span class=\"_ _e\"> </span>gas <span class=\"_ _e\"> </span>y electricidad. <span class=\"_ _6\"></span>En <span class=\"_ _6\"></span>este <span class=\"_ _6\"></span>sentido<span class=\"_ _6\"></span>, el <span class=\"_ _6\"></span>Grupo <span class=\"_ _f\"></span>ha alcanz<span class=\"_ _6\"></span>ado un<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>acuerdo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>precios <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>largo p<span class=\"_ _6\"></span>lazo con <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>suministrador <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>energ\u00eda, <span class=\"_ _2\"></span>lo <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>mitiga <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>riesgo <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>incremento <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>costes. <span class=\"_ _2\"></span>Este acuerdo <span class=\"_ _a\"></span>s<span class=\"_ _6\"></span>e <span class=\"_ _a\"></span>ha <span class=\"_ _9\"></span>al<span class=\"_ _2\"></span>canz<span class=\"_ _6\"></span>ado <span class=\"_ _a\"></span>exclusivame<span class=\"_ _6\"></span>nte <span class=\"_ _a\"></span>para <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>sociedad<span class=\"_ _6\"></span>es <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>Espa\u00f1a <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>supone <span class=\"_ _a\"></span>un precio <span class=\"_ _9\"></span>fijo <span class=\"_ _a\"></span>para <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>50% <span class=\"_ _a\"></span>del<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>volu<span class=\"_ _6\"></span>men <span class=\"_ _9\"></span>consumido <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>instalaciones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>alta <span class=\"_ _a\"></span>pote<span class=\"_ _6\"></span>ncia (resto <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>precio <span class=\"_ _11\"></span>variable) <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>un <span class=\"_ _11\"></span>precio <span class=\"_ _11\"></span>fijo <span class=\"_ _11\"></span>para <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>100% <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>volumen <span class=\"_ _11\"></span>consumido <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>las instalaciones <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>baja <span class=\"_ _a\"></span>potencia <span class=\"_ _a\"></span>hasta <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>3<span class=\"_ _6\"></span>1 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>2027. <span class=\"_ _a\"> </span>El <span class=\"_ _a\"></span>consumo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las<span class=\"_ _6\"></span> instalaciones de <span class=\"_ _2\"></span>alta <span class=\"_ _2\"></span>potencia <span class=\"_ _2\"></span>supone <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>97,5% <span class=\"_ _2\"></span>del t<span class=\"_ _2\"></span>otal de <span class=\"_ _2\"></span>consumo <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>Espa\u00f1a <span class=\"_ _2\"></span>siendo el resto del consu<span class=\"_ _6\"></span>mo correspondiente<span class=\"_ _6\"></span> a las instalacione<span class=\"_ _6\"></span>s de baja potencia. Adicionalment<span class=\"_ _6\"></span>e, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>n<span class=\"_ _6\"></span>egocio <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>tiene <span class=\"_ _a\"></span>exposic<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>riesgo <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>variaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>los precios <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>venta. <span class=\"_ _a\"></span>Una <span class=\"_ _9\"></span>parte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _6\"></span>os <span class=\"_ _a\"></span>productos<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>Grupo <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>vende <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>precios <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>venta<span class=\"_ _6\"></span> regulados <span class=\"_ _d\"> </span>por <span class=\"_ _13\"> </span>ser <span class=\"_ _d\"> </span>medicamentos <span class=\"_ _d\"> </span>bajo  pre<span class=\"_ _6\"></span>scripci\u00f3n <span class=\"_ _d\"> </span>m\u00e9dica, <span class=\"_ _d\"> </span>por <span class=\"_ _13\"> </span>lo <span class=\"_ _d\"> </span>que  los <span class=\"_ _d\"> </span>precios anuales <span class=\"_ _a\"></span>s<span class=\"_ _2\"></span>on <span class=\"_ _a\"></span>conocidos <span class=\"_ _a\"></span>y <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>Grupo <span class=\"_ _a\"></span>puede <span class=\"_ _b\"> </span>anticipar <span class=\"_ _a\"></span>acciones <span class=\"_ _b\"> </span>para <span class=\"_ _a\"></span>que <span class=\"_ _b\"> </span>el <span class=\"_ _a\"></span>margen <span class=\"_ _b\"> </span>del producto <span class=\"_ _6\"></span>no <span class=\"_ _f\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>vea afec<span class=\"_ _6\"></span>tado. <span class=\"_ _6\"></span>Cuando <span class=\"_ _6\"></span>estos <span class=\"_ _6\"></span>productos<span class=\"_ _6\"></span> pierden<span class=\"_ _6\"></span> l<span class=\"_ _6\"></span>a p<span class=\"_ _6\"></span>atente, <span class=\"_ _6\"></span>sufren <span class=\"_ _f\"></span>ca\u00edda d<span class=\"_ _6\"></span>e precios por la apar<span class=\"_ _6\"></span>ici\u00f3n de comp<span class=\"_ _6\"></span>etidores gen\u00e9ricos. Por <span class=\"_ _a\"></span>otro <span class=\"_ _9\"></span>lado, <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _a\"></span>vende <span class=\"_ _9\"></span>productos <span class=\"_ _a\"></span>no <span class=\"_ _9\"></span>financiados <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>puede <span class=\"_ _a\"></span>esta<span class=\"_ _6\"></span>blecer libremente los p<span class=\"_ _6\"></span>recios de venta. El <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>no <span class=\"_ _9\"></span>contrata <span class=\"_ _11\"></span>ning\u00fan <span class=\"_ _11\"></span>producto <span class=\"_ _11\"></span>para <span class=\"_ _11\"></span>mitigar <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>variaciones <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>precio, <span class=\"_ _9\"></span>si <span class=\"_ _11\"></span>bien gestiona y adapta su <span class=\"_ _6\"></span>estructura de cos<span class=\"_ _6\"></span>tes a estas variac<span class=\"_ _6\"></span>iones d)<span class=\"ls0\"> <span class=\"_ _a\"></span>Estimaciones de valor razonab<span class=\"_ _6\"></span>le </span>A <span class=\"_ _2\"></span>continuaci\u00f3n, se <span class=\"_ _2\"></span>presenta <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>an\u00e1lisis <span class=\"_ _2\"></span>de l<span class=\"_ _2\"></span>os instrumentos f<span class=\"_ _2\"></span>inancieros que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>valoran <span class=\"_ _2\"></span>a valor <span class=\"_ _2\"></span>razonable, por <span class=\"_ _2\"></span>m\u00e9todo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valorac<span class=\"_ _6\"></span>i\u00f3n. <span class=\"_ _2\"></span>Los <span class=\"_ _2\"></span>diferentes niveles <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>definid<span class=\"_ _6\"></span>o <span class=\"_ _2\"></span>como sigue: \u2022<span class=\"ff1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Precios <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>cotizaci\u00f3n <span class=\"_ _b\"> </span>(no <span class=\"_ _a\"> </span>aj<span class=\"_ _2\"></span>ustados) <span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>mercados <span class=\"_ _b\"> </span>activos <span class=\"_ _b\"> </span>para <span class=\"_ _b\"> </span>activos <span class=\"_ _a\"></span>y <span class=\"_ _c\"> </span>pasivos </span></span>id\u00e9nticos (Nivel 1<span class=\"_ _6\"></span>). \u2022<span class=\"ff1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Datos <span class=\"_ _18\"> </span>distintos <span class=\"_ _1c\"> </span>a <span class=\"_ _18\"> </span>los <span class=\"_ _18\"> </span>precios <span class=\"_ _1c\"> </span>de <span class=\"_ _18\"> </span>cotizaci\u00f3n <span class=\"_ _1c\"> </span>incluidos <span class=\"_ _1c\"> </span>en <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>nivel <span class=\"_ _1c\"> </span>1 <span class=\"_ _18\"> </span>que <span class=\"_ _18\"> </span>sean </span></span>observables <span class=\"_ _2\"></span>para <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>activo <span class=\"_ _2\"></span>o <span class=\"_ _9\"></span>el <span class=\"_ _11\"></span>pasivo, <span class=\"_ _11\"></span>ya <span class=\"_ _11\"></span>sea <span class=\"_ _11\"></span>directamente <span class=\"_ _2\"></span>(esto <span class=\"_ _11\"></span>es, <span class=\"_ _11\"></span>los <span class=\"_ _9\"></span>precios <span class=\"_ _2\"></span>de referencia) o ind<span class=\"_ _6\"></span>irectamente (esto es, d<span class=\"_ _6\"></span>erivados de los prec<span class=\"_ _6\"></span>ios) (Nivel 2). \u2022<span class=\"ff1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Datos del<span class=\"_ _6\"></span> ac<span class=\"_ _6\"></span>tivo o<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>pasivo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>basan <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>datos <span class=\"_ _f\"></span>observables <span class=\"_ _6\"></span>del <span class=\"_ _f\"></span>m<span class=\"_ _2\"></span>ercado <span class=\"_ _f\"></span>(esto <span class=\"_ _6\"></span>es, </span></span>datos no observab<span class=\"_ _6\"></span>les) (Nivel 3<span class=\"_ _6\"></span>). A 31 <span class=\"_ _6\"></span>de dicie<span class=\"_ _6\"></span>mbre de 2<span class=\"_ _6\"></span>025 y <span class=\"_ _6\"></span>2024 el <span class=\"_ _6\"></span>Grupo no <span class=\"_ _f\"></span>cuenta con ac<span class=\"_ _6\"></span>tivos ni <span class=\"_ _6\"></span>pasivos v<span class=\"_ _6\"></span>alorados a<span class=\"_ _6\"></span> valor razonable a n<span class=\"_ _6\"></span>ivel.<span class=\"_ _117\"> </span>e)<span class=\"ffb ls0\"> <span class=\"_ _d\"> </span><span class=\"ff4\">Riesgo de cambio cli<span class=\"_ _6\"></span>m\u00e1tico </span></span>El <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>est\u00e1 <span class=\"_ _2\"></span>evaluando c\u00f3mo <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>factores <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>riesgo r<span class=\"_ _2\"></span>especto al <span class=\"_ _2\"></span>clima <span class=\"_ _2\"></span>pueden <span class=\"_ _2\"></span>impactar en sus estados f<span class=\"_ _6\"></span>inancieros, incluyendo p<span class=\"_ _6\"></span>otenciales imp<span class=\"_ _6\"></span>actos en las sigu<span class=\"_ _6\"></span>ientes \u00e1reas:<span class=\"_ _117\"> </span>Activos <span class=\"_ _f\"></span>no <span class=\"_ _6\"></span>financieros: <span class=\"_ _f\"></span>se <span class=\"_ _6\"></span>han <span class=\"_ _f\"></span>evaluado <span class=\"_ _f\"></span>las <span class=\"_ _6\"></span>potenciales <span class=\"_ _f\"></span>vidas <span class=\"_ _f\"></span>econ\u00f3micas <span class=\"_ _f\"></span>\u00fatiles <span class=\"_ _6\"></span>acortadas<span class=\"_ _6\"></span> de  los <span class=\"_ _d\"> </span>activos  existentes, <span class=\"_ _d\"> </span>por  ejemplo, <span class=\"_ _d\"> </span>como  resulta<span class=\"_ _6\"></span>do  de  c<span class=\"_ _6\"></span>ambios  nor<span class=\"_ _6\"></span>mativos <span class=\"_ _d\"> </span>que requieran <span class=\"_ _d\"> </span>nuevas <span class=\"_ _d\"> </span>tecnolog\u00edas <span class=\"_ _d\"> </span>de <span class=\"_ _13\"> </span>producci\u00f3n. <span class=\"_ _d\"> </span>Los <span class=\"_ _d\"> </span>asuntos <span class=\"_ _d\"> </span>relacionados <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>el  clim<span class=\"_ _6\"></span>a pueden da<span class=\"_ _6\"></span>r lugar <span class=\"_ _f\"></span>a indicios <span class=\"_ _6\"></span>de que <span class=\"_ _6\"></span>un ac<span class=\"_ _6\"></span>tivo <span class=\"_ _6\"></span>(o un <span class=\"_ _6\"></span>grupo <span class=\"_ _6\"></span>de activ<span class=\"_ _6\"></span>os) est\u00e1 <span class=\"_ _6\"></span>deteriorad<span class=\"_ _6\"></span>o. Por<span class=\"_ _6\"></span> ejemplo, un <span class=\"_ _6\"></span>cambio reg<span class=\"_ _6\"></span>ulatorio qu<span class=\"_ _6\"></span>e elimine g<span class=\"_ _6\"></span>radualmente e<span class=\"_ _6\"></span>l uso de c<span class=\"_ _6\"></span>iertas insta<span class=\"_ _6\"></span>laciones.  Este riesgo queda <span class=\"_ _6\"></span>adecuadamen<span class=\"_ _6\"></span>te mitigado por dos f<span class=\"_ _6\"></span>actores: -<span class=\"ff1\"> <span class=\"_ _27\"> </span></span>Ninguna <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>instalaciones <span class=\"_ _11\"></span>del <span class=\"_ _9\"></span>Grupo <span class=\"_ _11\"></span>se <span class=\"_ _9\"></span>encuentra <span class=\"_ _11\"></span>dentro <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>\u00e1reas <span class=\"_ _9\"></span>protegidas <span class=\"_ _11\"></span>en materia <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>biodiv<span class=\"_ _6\"></span>ersidad. <span class=\"_ _a\"></span>Para <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>nueva <span class=\"_ _a\"></span>planta <span class=\"_ _a\"></span>const<span class=\"_ _6\"></span>ruida <span class=\"_ _a\"></span><span class=\"lsa\">en</span> <span class=\"_ _a\"></span>Derio <span class=\"_ _a\"></span><span class=\"ls14\">se <span class=\"_ _a\"></span></span>requir<span class=\"_ _6\"></span>i\u00f3 <span class=\"_ _a\"></span>un an\u00e1lisis <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>impacto <span class=\"_ _f\"></span>ambiental <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>confirm\u00f3 qu<span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>exist<span class=\"ls5\">\u00eda</span>n <span class=\"_ _6\"></span>riesgos <span class=\"_ _6\"></span>ambiental<span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>de biodiversidad <span class=\"_ _18\"> </span>significativo<span class=\"_ _6\"></span>s. <span class=\"_ _e\"> </span>Adem\u00e1s, <span class=\"_ _18\"> </span>para <span class=\"_ _e\"> </span>la <span class=\"_ _18\"> </span>nueva <span class=\"_ _e\"> </span>planta <span class=\"_ _18\"> </span>en <span class=\"_ _e\"> </span>Huesca <span class=\"_ _18\"> </span>se <span class=\"_ _e\"> </span>han cumplido <span class=\"_ _2a\"> </span>todos <span class=\"_ _2a\"> </span>los <span class=\"_ _2a\"> </span>requerimientos <span class=\"_ _2a\"> </span>para <span class=\"_ _2a\"> </span>obtener <span class=\"_ _2a\"> </span>la <span class=\"_ _2a\"> </span>licencia <span class=\"_ _2a\"> </span>ambien<span class=\"_ _6\"></span>tal correspondiente.<span class=\"_ _6\"></span> -<span class=\"ff1\"> <span class=\"_ _27\"> </span></span>La <span class=\"_ _11\"></span>nueva <span class=\"_ _11\"></span>planta <span class=\"_ _2\"></span>fabricada <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>Derio <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>planific\u00f3 <span class=\"_ _2\"></span>con <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>reto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>instalaciones cumpliesen <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>los <span class=\"_ _9\"></span>m\u00e1s <span class=\"_ _11\"></span>altos <span class=\"_ _11\"></span>est\u00e1ndares <span class=\"_ _11\"></span>requeridos <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>industria <span class=\"_ _11\"></span>farmac\u00e9utic<span class=\"_ _6\"></span>a <span class=\"_ _9\"></span>y un <span class=\"_ _11\"></span>edificio <span class=\"_ _11\"></span>medioambientalmen<span class=\"_ _6\"></span>te <span class=\"_ _11\"></span>r<span class=\"_ _2\"></span>espon<span class=\"_ _6\"></span>sable <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>sostenible<span class=\"_ _2\"></span>. <span class=\"_ _11\"></span>Esta <span class=\"_ _9\"></span>planta, <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>ser\u00e1 <span class=\"_ _11\"></span>el mayor <span class=\"_ _b\"> </span>centro <span class=\"_ _b\"> </span>productivo <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>Grupo, <span class=\"_ _b\"> </span>estar\u00e1 <span class=\"_ _b\"> </span>menos <span class=\"_ _b\"> </span>expuesta <span class=\"_ _a\"> </span>al<span class=\"_ _2\"></span> <span class=\"_ _b\"> </span>riesgo <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>cambios normativos, al se<span class=\"_ _6\"></span>r de reciente dise\u00f1o y co<span class=\"_ _6\"></span>nstrucci\u00f3n. Costes: <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>ha <span class=\"_ _11\"></span>evaluado <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>pot<span class=\"_ _2\"></span>encial <span class=\"_ _2\"></span>impacto <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>costes <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>producci\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>distribuci\u00f3n<span class=\"_ _f\"></span> como resultado d<span class=\"_ _6\"></span>e mayores cos<span class=\"_ _6\"></span>tos de <span class=\"lsa\">co</span>nsumos <span class=\"_ _6\"></span>(por ejemp<span class=\"_ _6\"></span>lo, agua, energ<span class=\"_ _6\"></span>\u00eda, costes de la<span class=\"_ _f\"></span> cadena <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>su<span class=\"_ _6\"></span>ministro, <span class=\"_ _9\"></span>transporte) <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>aumentos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _11\"></span>primas <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>seguros <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>industrias <span class=\"_ _9\"></span>o ubicaciones <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>alto <span class=\"_ _f\"></span>r<span class=\"_ _2\"></span>iesgo. <span class=\"_ _f\"></span>En 2025, <span class=\"_ _f\"></span>todas <span class=\"_ _f\"></span>las fi<span class=\"_ _6\"></span>liales <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>Espa\u00f1a <span class=\"_ _6\"></span>y G<span class=\"_ _6\"></span>uatemala <span class=\"_ _f\"></span>cuentan co<span class=\"_ _6\"></span>n el <span class=\"_ _11\"></span>origen <span class=\"_ _11\"></span>renovable <span class=\"_ _11\"></span>certificado <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>toda <span class=\"_ _11\"></span>o <span class=\"_ _9\"></span>parte <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>electricidad <span class=\"_ _11\"></span>consumida, <span class=\"_ _9\"></span>mitigando parcialmente es<span class=\"_ _6\"></span>te riesgo.  De <span class=\"_ _c\"> </span>estas <span class=\"_ _b\"> </span>evaluaciones, <span class=\"_ _b\"> </span>y <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>informaci<span class=\"_ _6\"></span>\u00f3n <span class=\"_ _c\"> </span>actual, <span class=\"_ _b\"> </span>no <span class=\"_ _c\"> </span>se <span class=\"_ _b\"> </span>han <span class=\"_ _c\"> </span>identificado <span class=\"_ _b\"> </span>impactos relevantes en <span class=\"_ _6\"></span>los estados financieros de<span class=\"_ _6\"></span>l Grupo que no<span class=\"_ _6\"></span> hayan sido consid<span class=\"_ _6\"></span>erados.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-361": {
   "value": "a) <span class=\"_ _c\"> </span>Riesgo de cr\u00e9dito El <span class=\"_ _2\"></span>riesgo de <span class=\"_ _2\"></span>cr\u00e9dito nace, <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>parte, de <span class=\"_ _2\"></span>los saldos <span class=\"_ _2\"></span>pendientes de <span class=\"_ _2\"></span>cobro <span class=\"_ _2\"></span>que el <span class=\"_ _2\"></span>Grupo tiene <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>el <span class=\"_ _a\"></span>balance <span class=\"_ _b\"> </span>con <span class=\"_ _b\"> </span>sus <span class=\"_ _a\"></span>clientes <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>otros <span class=\"_ _b\"> </span>deudores<span class=\"_ _6\"></span>. <span class=\"_ _b\"> </span>Aun <span class=\"_ _b\"> </span>siendo <span class=\"_ _a\"></span>importes <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>ci<span class=\"_ _2\"></span>erto volumen <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>trata <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>vencimientos <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>uy <span class=\"_ _11\"></span>pr\u00f3ximos <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>corresponden <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>clientes <span class=\"_ _11\"></span>hist\u00f3ricos <span class=\"_ _2\"></span>y controlados. <span class=\"_ _c\"> </span>Por <span class=\"_ _c\"> </span>otra <span class=\"_ _c\"> </span>parte, <span class=\"_ _c\"> </span>sal<span class=\"_ _2\"></span>dos <span class=\"_ _b\"> </span>de <span class=\"_ _d\"> </span>menor <span class=\"_ _c\"> </span>importancia, <span class=\"_ _b\"> </span>pero <span class=\"_ _d\"> </span>con <span class=\"_ _c\"> </span>m\u00e1s <span class=\"_ _c\"> </span>antig\u00fcedad, pertenecen a org<span class=\"_ _6\"></span>anismos p\u00fablicos con t<span class=\"_ _6\"></span>otal seguridad d<span class=\"_ _6\"></span>e cobro. El Grupo no <span class=\"_ _6\"></span>tiene concent<span class=\"_ _6\"></span>raciones signi<span class=\"_ _6\"></span>ficativas de <span class=\"_ _6\"></span>riesgo de cr\u00e9d<span class=\"_ _6\"></span>ito con cl<span class=\"_ _6\"></span>ientes debido a <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>ventas, <span class=\"_ _10\"></span>y <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>consecuencia <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>saldos, <span class=\"_ _10\"></span>quedan <span class=\"_ _f\"></span>muy <span class=\"_ _f\"></span>repartidos <span class=\"_ _10\"></span>entre <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>principales distribuidores na<span class=\"_ _6\"></span>cionales y extranjero<span class=\"_ _6\"></span>s.  Se dispone de <span class=\"_ _2\"></span>pol\u00edticas internas para asegurar que las ventas <span class=\"_ _2\"></span>a distribuidores se efect\u00faen a <span class=\"_ _11\"></span>clientes <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>un <span class=\"_ _11\"></span>historial <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>cr\u00e9dito <span class=\"_ _9\"></span>adecuado, <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>realizan <span class=\"_ _9\"></span>an\u00e1lisis <span class=\"_ _11\"></span>individualizados <span class=\"_ _11\"></span>de riesgo y <span class=\"_ _f\"></span>un seg<span class=\"_ _6\"></span>uimiento <span class=\"_ _6\"></span>exhaustivo <span class=\"_ _f\"></span>y frecuent<span class=\"_ _6\"></span>e de <span class=\"_ _f\"></span>saldos y <span class=\"_ _f\"></span>cr\u00e9ditos. Las <span class=\"_ _f\"></span>ve<span class=\"_ _2\"></span>ntas <span class=\"_ _f\"></span>a clientes minoristas <span class=\"_ _10\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>realizan <span class=\"_ _10\"></span>en <span class=\"_ _6\"></span>plazos <span class=\"_ _10\"></span>muy <span class=\"_ _6\"></span>cortos, <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>consiguiente <span class=\"_ _f\"></span>capacidad <span class=\"_ _10\"></span>y <span class=\"_ _6\"></span>agilida<span class=\"_ _6\"></span>d <span class=\"_ _f\"></span>para<span class=\"_ _2\"></span> adoptar medidas r<span class=\"_ _6\"></span>estrictivas de cr\u00e9d<span class=\"_ _6\"></span>ito. La <span class=\"_ _2\"></span>correcci\u00f3n <span class=\"_ _11\"></span>valorativa <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>insolvencias <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>clientes, <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>revisi\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>saldos <span class=\"_ _11\"></span>individuales<span class=\"_ _6\"></span> en base a la cal<span class=\"_ _6\"></span>idad crediticia de los cl<span class=\"_ _6\"></span>ientes y las tendenci<span class=\"_ _6\"></span>as del mercado es<span class=\"_ _6\"></span>t\u00e1n sujetos a un pormenorizado<span class=\"_ _6\"></span> estudio peri\u00f3dico.<span class=\"_ _6\"></span> Para el cr\u00e9dito a exportaci<span class=\"_ _6\"></span>ones se tiene en cuenta, ade<span class=\"_ _6\"></span>m\u00e1s de los factores indicad<span class=\"_ _6\"></span>os en el p\u00e1rrafo anterior, el <span class=\"_ _6\"></span>componente esp<span class=\"_ _6\"></span>ec\u00edfico del pa\u00eds. Por <span class=\"_ _c\"> </span>otra <span class=\"_ _c\"> </span>parte, <span class=\"_ _c\"> </span>las <span class=\"_ _c\"> </span>operaciones <span class=\"_ _b\"> </span>al <span class=\"_ _d\"> </span>contado <span class=\"_ _b\"> </span>solamente <span class=\"_ _c\"> </span>se <span class=\"_ _c\"> </span>formalizan <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>institu<span class=\"_ _6\"></span>ciones financieras de al<span class=\"_ _6\"></span>ta calificaci\u00f3n c<span class=\"_ _6\"></span>rediticia.<span class=\"_ _117\"> </span>El <span class=\"_ _9\"></span>importe <span class=\"_ _a\"></span>tota<span class=\"_ _6\"></span>l <span class=\"_ _a\"></span>de <span class=\"_ _11\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>financieros <span class=\"_ _9\"></span>sujetos <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>riesgo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>cr\u00e9dito <span class=\"_ _a\"></span>se <span class=\"_ _11\"></span>muestra <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>la partida <span class=\"_ _2\"></span>Deudores<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>comerciales y <span class=\"_ _2\"></span>otras <span class=\"_ _2\"></span>deudas a <span class=\"_ _2\"></span>cobrar <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>activo del <span class=\"_ _2\"></span>balance. <span class=\"_ _2\"></span>El importe deteriorado <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>este <span class=\"_ _18\"> </span>ep\u00edgrafe <span class=\"_ _18\"> </span>es <span class=\"_ _18\"> </span>muy <span class=\"_ _e\"> </span>reducido. <span class=\"_ _1c\"> </span>A <span class=\"_ _18\"> </span>excepci\u00f3n <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>la <span class=\"_ _e\"> </span>deuda <span class=\"_ _18\"> </span>con <span class=\"_ _18\"> </span>las Administraciones <span class=\"_ _a\"></span>p\u00fablicas <span class=\"_ _a\"></span>que <span class=\"_ _c\"> </span>no <span class=\"_ _b\"> </span>es <span class=\"_ _b\"> </span>significativa, <span class=\"_ _a\"> </span>se <span class=\"_ _b\"> </span>estima <span class=\"_ _b\"> </span>que <span class=\"_ _c\"> </span>los <span class=\"_ _b\"> </span>saldos <span class=\"_ _b\"> </span>vencido<span class=\"_ _6\"></span>s pendientes <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>cobro <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>deudores <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>cobrar\u00e1n, <span class=\"_ _b\"> </span>en <span class=\"_ _a\"></span>su <span class=\"_ _b\"> </span>gran <span class=\"_ _b\"> </span>mayor\u00eda, <span class=\"_ _b\"> </span>dentro <span class=\"_ _b\"> </span>del <span class=\"_ _a\"></span>pr<span class=\"_ _2\"></span>imer<span class=\"_ _6\"></span> trimestre del a\u00f1o 20<span class=\"_ _6\"></span>26. La <span class=\"_ _a\"></span>exposi<span class=\"_ _6\"></span>ci\u00f3n <span class=\"_ _a\"></span>del<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _a\"></span>en <span class=\"_ _11\"></span>m<span class=\"_ _2\"></span>ora <span class=\"_ _9\"></span>o <span class=\"_ _a\"></span>vencidos <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>no <span class=\"_ _9\"></span>deteriorados <span class=\"_ _9\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>e diciembre <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>2025 <span class=\"_ _a\"></span>y <span class=\"_ _b\"> </span>2024 <span class=\"_ _a\"></span>es <span class=\"_ _b\"> </span>poco <span class=\"_ _a\"></span>relevante <span class=\"_ _a\"></span>y <span class=\"_ _b\"> </span>mantiene <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>cifras <span class=\"_ _a\"></span>hist\u00f3ricas <span class=\"_ _a\"></span>de <span class=\"_ _b\"> </span>a\u00f1os anteriores.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-362": {
   "value": "b)<span class=\"ls0\"> <span class=\"_ _a\"></span>Riesgo de liquidez </span>Actualmente <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>Grupo<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>tiene <span class=\"_ _9\"></span>una <span class=\"_ _a\"></span>posici\u00f3n<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>tesorer\u00eda <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>importe <span class=\"_ _a\"></span>d<span class=\"_ _6\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _a\"></span>117<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>millones <span class=\"_ _9\"></span>de euros <span class=\"_ _b\"> </span>(<span class=\"ls9\">64<span class=\"_ _2\"></span></span> <span class=\"_ _b\"> </span>millones <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>euros <span class=\"_ _c\"> </span>al <span class=\"_ _b\"> </span>cierre <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>202<span class=\"_ _2\"></span>4). <span class=\"_ _b\"> </span>Durante <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>ejercicio <span class=\"_ _b\"> </span>2025, <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>cara <span class=\"_ _c\"> </span>a financiar <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>adquisiciones <span class=\"_ _d\"> </span>societarias <span class=\"_ _d\"> </span>realizadas, <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _13\"> </span>ha <span class=\"_ _d\"> </span>obtenido <span class=\"_ _d\"> </span>financiaci\u00f3n bancaria <span class=\"_ _2\"></span>con diversas <span class=\"_ _2\"></span>entid<span class=\"_ _6\"></span>ades <span class=\"_ _2\"></span>de cr<span class=\"_ _2\"></span>\u00e9dito <span class=\"_ _2\"></span>por importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>375 millones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>lo que, sumado <span class=\"_ _6\"></span>a la <span class=\"_ _6\"></span>deuda a<span class=\"_ _6\"></span>sumida <span class=\"_ _6\"></span>en la<span class=\"_ _6\"></span>s combina<span class=\"_ _6\"></span>ciones de<span class=\"_ _6\"></span> negocio<span class=\"_ _6\"></span>s (nota <span class=\"_ _6\"></span>13 y<span class=\"_ _6\"></span> 24), h<span class=\"_ _6\"></span>ace <span class=\"_ _6\"></span>que el Grupo <span class=\"_ _11\"></span>mantenga <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>di<span class=\"_ _2\"></span>ciembre <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>2025 <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>deuda <span class=\"_ _11\"></span>con <span class=\"_ _9\"></span>entidades <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>cr<span class=\"_ _2\"></span>\u00e9di<span class=\"_ _6\"></span>to <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>26<span class=\"_ _6\"></span> millones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>corto <span class=\"_ _2\"></span>plazo <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>374 <span class=\"_ _2\"></span>millones <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>euros <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>argo <span class=\"_ _2\"></span>plazo. <span class=\"_ _2\"></span>No <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>prev\u00e9 <span class=\"_ _2\"></span>que exista <span class=\"_ _9\"></span>tensi\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>liquidez <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>corto <span class=\"_ _a\"></span>plazo, <span class=\"_ _9\"></span>dada <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>posici\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>tesorer\u00eda, <span class=\"_ _11\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>fondo <span class=\"_ _9\"></span>de maniobra <span class=\"_ _10\"></span>positivo <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>expectativas <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>generaci\u00f3n <span class=\"_ _10\"></span>de <span class=\"_ _f\"></span>caja <span class=\"_ _f\"></span>positiva <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>2026, <span class=\"_ _10\"></span>que <span class=\"_ _f\"></span>muestran la capacidad del G<span class=\"_ _6\"></span>rupo para atender sus co<span class=\"_ _6\"></span>mpromisos en el <span class=\"_ _6\"></span>corto plazo. A <span class=\"_ _f\"></span>continuaci\u00f3n, <span class=\"_ _10\"></span>se <span class=\"_ _f\"></span>detalla <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>exposici\u00f3n <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Grupo <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>riesgo <span class=\"_ _10\"></span>de <span class=\"_ _6\"></span>liquidez <span class=\"_ _10\"></span>al <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>diciembre de <span class=\"_ _a\"></span>2025. <span class=\"_ _a\"></span>Las <span class=\"_ _a\"></span>tablas <span class=\"_ _a\"></span>adjuntas <span class=\"_ _a\"></span>reflejan <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>an\u00e1lisis <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>financieros <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>fechas contractuales de v<span class=\"_ _6\"></span>encimientos rema<span class=\"_ _6\"></span>nentes, incluyendo i<span class=\"_ _6\"></span>ntereses no deven<span class=\"_ _6\"></span>gados: Miles de euro<span class=\"_ _2\"></span>s 202<span class=\"ls0\">5 </span>De 0 a 6 meses de 6 a 12 meses de 1 a 2 a\u00f1os de 2 a 5 a\u00f1os Total Deudas con <span class=\"_ _2\"></span>entidades de cr\u00e9dito<span class=\"_ _2\"></span> 16.712 18.606 115.017 287.224 437.559 Otros pasivos finan<span class=\"_ _2\"></span>cieros 20<span class=\"ls0\">.628 </span>2<span class=\"ls1\">93</span> 883<span class=\"ls0\"> </span>1.581 23<span class=\"ls0\">.385 </span>Acreedores co<span class=\"_ _2\"></span>merciales (nota 15) 83.416 - - - 83.416 120.756 18.899 115.900 288.805 544.<span class=\"ls0\">360 </span>Dadas <span class=\"_ _1c\"> </span>las <span class=\"_ _1c\"> </span>expectativas <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>generaci\u00f3n <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>caja <span class=\"_ _1c\"> </span>positiva <span class=\"_ _1c\"> </span>en <span class=\"_ _18\"> </span>el <span class=\"_ _1c\"> </span>futuro, <span class=\"_ _1c\"> </span>as\u00ed <span class=\"_ _1c\"> </span>como <span class=\"_ _1c\"> </span>las posibilidades <span class=\"_ _18\"> </span>que <span class=\"_ _18\"> </span>tiene <span class=\"_ _e\"> </span>el <span class=\"_ _18\"> </span>Grupo <span class=\"_ _18\"> </span>de <span class=\"_ _e\"> </span>buscar <span class=\"_ _18\"> </span>financiaci\u00f3n <span class=\"_ _18\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _18\"> </span>mercado <span class=\"_ _18\"> </span>para <span class=\"_ _e\"> </span>sus inversiones, <span class=\"_ _f\"></span>no <span class=\"_ _f\"></span>se <span class=\"_ _6\"></span>estiman <span class=\"_ _f\"></span>tensiones <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>t<span class=\"_ _2\"></span>esorer<span class=\"_ _6\"></span>\u00eda <span class=\"_ _6\"></span>que <span class=\"_ _f\"></span>no <span class=\"_ _f\"></span>puedan <span class=\"_ _6\"></span>ser <span class=\"_ _f\"></span>cubiertas <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>la <span class=\"_ _6\"></span>actual posici\u00f3n de caja y/o <span class=\"_ _6\"></span>con la financiac<span class=\"_ _6\"></span>i\u00f3n disponible en <span class=\"_ _6\"></span>el mercado.<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-363": {
   "value": "c)<span class=\"ls0\">  Riesgo de m<span class=\"_ _6\"></span>ercado </span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>est\u00e1 <span class=\"_ _a\"></span>expues<span class=\"_ _6\"></span>to <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>riesgo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>merc<span class=\"_ _6\"></span>ado <span class=\"_ _a\"></span>ligado <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>invers<span class=\"_ _6\"></span>iones <span class=\"_ _a\"></span>financieras, <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>bien dispone, <span class=\"_ _2\"></span>principalment<span class=\"_ _6\"></span>e, <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>gran <span class=\"_ _2\"></span>liquidez <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>muy <span class=\"_ _2\"></span>reducido riesgo. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>objetivo de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>pol\u00edtica <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>inversiones <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>es <span class=\"_ _2\"></span>maximizar <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>rentabilidad <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>inversiones, manteniendo un n<span class=\"_ _6\"></span>ivel de liquidez<span class=\"_ _6\"></span> adecuado y con un r<span class=\"_ _6\"></span>iesgo controlado. c.1) <span class=\"_ _2c\"> </span>Riesgo de tipo de <span class=\"_ _6\"></span>cambio El <span class=\"_ _2\"></span>Grupo opera en <span class=\"_ _2\"></span>el \u00e1mbito internacional y, <span class=\"_ _2\"></span>por tanto, es<span class=\"_ _2\"></span>t\u00e1 expuesto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>riesgo de tipo <span class=\"_ _2\"></span>de cambio  por  operaciones <span class=\"_ _1c\"> </span>con  divisas,  especialmente  el <span class=\"_ _1c\"> </span>yen,  el <span class=\"_ _1c\"> </span>d\u00f3lar  USA, <span class=\"_ _1c\"> </span>el  peso colombiano, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>peso <span class=\"_ _a\"></span>mexic<span class=\"_ _6\"></span>ano, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>sol <span class=\"_ _a\"></span>peruano <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>peso <span class=\"_ _a\"></span>chileno. <span class=\"_ _a\"></span>El <span class=\"_ _a\"></span>riesgo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>de cambio <span class=\"_ _13\"> </span>surge  cu<span class=\"_ _6\"></span>ando  las <span class=\"_ _d\"> </span>tr<span class=\"_ _2\"></span>ansaccio<span class=\"_ _6\"></span>nes  comer<span class=\"_ _6\"></span>ciales <span class=\"_ _13\"> </span>futuras  y <span class=\"_ _d\"> </span>los  activos  y  pasivo<span class=\"_ _6\"></span>s reconocidos <span class=\"_ _a\"></span>est\u00e1n <span class=\"_ _a\"></span>denominados <span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>una <span class=\"_ _a\"></span>moneda <span class=\"_ _a\"></span>que <span class=\"_ _b\"> </span>no <span class=\"_ _a\"></span>es <span class=\"_ _b\"> </span>la <span class=\"_ _a\"></span>moneda <span class=\"_ _b\"> </span>funcional<span class=\"_ _6\"></span> <span class=\"_ _b\"> </span>de <span class=\"_ _a\"></span>la Sociedad dominan<span class=\"_ _6\"></span>te. El <span class=\"_ _9\"></span>riesgo <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>cambio <span class=\"_ _9\"></span>es <span class=\"_ _a\"></span>reduc<span class=\"_ _6\"></span>ido <span class=\"_ _9\"></span>ya <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>mayor\u00eda <span class=\"_ _a\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _a\"></span>transac<span class=\"_ _6\"></span>ciones <span class=\"_ _a\"></span>de <span class=\"_ _11\"></span>las sociedades europeas se r<span class=\"_ _2\"></span>ealizan<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>en euros y <span class=\"_ _2\"></span>la mayor\u00eda de l<span class=\"_ _2\"></span>as transacciones de las filiales que <span class=\"_ _6\"></span>tienen <span class=\"_ _f\"></span>moneda func<span class=\"_ _6\"></span>ional <span class=\"_ _6\"></span>distinta <span class=\"_ _f\"></span>del eu<span class=\"_ _6\"></span>ro <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>realizadas <span class=\"_ _f\"></span>en <span class=\"_ _6\"></span>la mo<span class=\"_ _6\"></span>neda <span class=\"_ _6\"></span>local. <span class=\"_ _f\"></span>Por ello,<span class=\"_ _6\"></span> ninguna sociedad d<span class=\"_ _6\"></span>el Grupo gene<span class=\"_ _6\"></span>ra diferencias de ca<span class=\"_ _6\"></span>mbio relevantes. En 2025 y 2024 no se h<span class=\"_ _6\"></span>a contratado ninguna <span class=\"_ _6\"></span>operaci\u00f3n de cob<span class=\"_ _6\"></span>ertura de tipo de <span class=\"_ _6\"></span>cambio. Durante <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>2024 <span class=\"_ _11\"></span>ha <span class=\"_ _2\"></span>habido <span class=\"_ _2\"></span>exportaciones <span class=\"_ _2\"></span>principalmente <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>d\u00f3lares <span class=\"_ _11\"></span>USA <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>han producido por un porcentaj<span class=\"_ _6\"></span>e muy reducido sobre la facturaci\u00f3<span class=\"_ _6\"></span>n, por lo tanto, variaciones de <span class=\"_ _9\"></span>tipos <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>cambio <span class=\"_ _9\"></span>entre <span class=\"_ _a\"></span>e<span class=\"_ _6\"></span>l <span class=\"_ _a\"></span>euro <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>cualquier <span class=\"_ _9\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _11\"></span>di<span class=\"_ _2\"></span>visa <span class=\"_ _9\"></span>producir\u00edan <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>efecto <span class=\"_ _9\"></span>m<span class=\"_ _2\"></span>uy limitado <span class=\"_ _11\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>cuenta <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>resultados. <span class=\"_ _9\"></span>Por <span class=\"_ _9\"></span>otro <span class=\"_ _9\"></span>lado, <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>negoc<span class=\"_ _6\"></span>io <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>Bilas<span class=\"_ _6\"></span>tina <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>Ja<span class=\"_ _6\"></span>p\u00f3n <span class=\"_ _9\"></span>se factura en euro<span class=\"_ _6\"></span>s, pero con referencia <span class=\"_ _6\"></span>local en yenes. En <span class=\"_ _2\"></span>cuanto <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>las <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>mportac<span class=\"_ _6\"></span>iones, <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>se <span class=\"_ _2\"></span>contratan <span class=\"_ _2\"></span>coberturas <span class=\"_ _11\"></span>debido <span class=\"_ _2\"></span>al <span class=\"_ _11\"></span>escaso <span class=\"_ _11\"></span>volumen <span class=\"_ _2\"></span>de las <span class=\"_ _2\"></span>compras <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>moneda <span class=\"_ _2\"></span>distinta <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>euro. <span class=\"_ _2\"></span>Igualmente, cambios <span class=\"_ _2\"></span>razonables <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>tipos <span class=\"_ _2\"></span>de cambio produci<span class=\"_ _6\"></span>r\u00edan resultados mode<span class=\"_ _6\"></span>rados en las cuent<span class=\"_ _6\"></span>as anuales. El <span class=\"_ _9\"></span>Grupo <span class=\"_ _a\"></span>no <span class=\"_ _11\"></span>tiene <span class=\"_ _a\"></span>invers<span class=\"_ _6\"></span>iones <span class=\"_ _9\"></span>significativas <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>activos <span class=\"_ _a\"></span>en <span class=\"_ _11\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>extranjero <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>divisas <span class=\"_ _9\"></span>que deban <span class=\"_ _11\"></span>ser <span class=\"_ _9\"></span>consideradas <span class=\"_ _11\"></span>como <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>r<span class=\"_ _2\"></span>iesgo <span class=\"_ _11\"></span>potencial <span class=\"_ _11\"></span>destacable, <span class=\"_ _11\"></span>salvo <span class=\"_ _11\"></span>saldos <span class=\"_ _9\"></span>bancarios <span class=\"_ _11\"></span>en d\u00f3lares USA de i<span class=\"_ _6\"></span>mportes no signific<span class=\"_ _6\"></span>ativos. c.2)  <span class=\"_ _4\"> </span>Riesgo de tipo de inter\u00e9s<span class=\"_ _6\"></span> El <span class=\"_ _c\"> </span>riesgo <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>t<span class=\"_ _2\"></span>ipo <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>inter\u00e9s <span class=\"_ _c\"> </span>del<span class=\"_ _2\"></span> <span class=\"_ _b\"> </span>Grupo <span class=\"_ _c\"> </span>surge <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>los <span class=\"_ _c\"> </span>recursos <span class=\"_ _c\"> </span>ajenos <span class=\"_ _b\"> </span>contratados <span class=\"_ _c\"> </span>con entidades <span class=\"_ _b\"> </span>financieras <span class=\"_ _b\"> </span>a <span class=\"_ _c\"> </span>corto <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>a <span class=\"_ _c\"> </span>largo <span class=\"_ _c\"> </span>plazo. <span class=\"_ _b\"> </span>Como <span class=\"_ _b\"> </span>ya <span class=\"_ _c\"> </span>se <span class=\"_ _c\"> </span>ha <span class=\"_ _b\"> </span>indicado, <span class=\"_ _d\"> </span>el <span class=\"_ _b\"> </span>Grupo <span class=\"_ _c\"> </span>ha obtenido <span class=\"_ _6\"></span>financiaci\u00f3<span class=\"_ _6\"></span>n ba<span class=\"_ _6\"></span>ncaria <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>2025, <span class=\"_ _6\"></span>existiendo<span class=\"_ _6\"></span> por<span class=\"_ _6\"></span> tan<span class=\"_ _6\"></span>to ri<span class=\"_ _6\"></span>esgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>variaciones <span class=\"_ _f\"></span>al <span class=\"_ _6\"></span>alza de los tipos de <span class=\"_ _6\"></span>inter\u00e9s.  Por <span class=\"_ _11\"></span>este <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>otivo, <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>sensibilidad <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>cuenta <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>resulta<span class=\"_ _6\"></span>dos <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>variaciones <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>tipos <span class=\"_ _11\"></span>de inter\u00e9s <span class=\"_ _11\"></span>es <span class=\"_ _9\"></span>relevante. <span class=\"_ _11\"></span>Se <span class=\"_ _9\"></span>estima <span class=\"_ _9\"></span>que <span class=\"_ _11\"></span>incrementos <span class=\"_ _11\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>tipo <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>inter\u00e9s <span class=\"_ _9\"></span>de <span class=\"_ _11\"></span>mercado <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>un punto <span class=\"_ _2\"></span>b\u00e1sico <span class=\"_ _2\"></span>supondr\u00edan <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>gasto <span class=\"_ _2\"></span>financiero <span class=\"_ _2\"></span>adicional de <span class=\"_ _11\"></span>unos <span class=\"_ _2\"></span>400 <span class=\"_ _2\"></span>mil <span class=\"_ _2\"></span>euros. <span class=\"_ _9\"></span>El <span class=\"_ _2\"></span>Grupo no tiene actualme<span class=\"_ _6\"></span>nte contratados<span class=\"_ _6\"></span> seguros de tipo de <span class=\"_ _6\"></span>inter\u00e9s. c.3) <span class=\"_ _26\"> </span>Riesgo de pre<span class=\"_ _6\"></span>cios El Grupo <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _6\"></span>expuesto <span class=\"_ _6\"></span>a las <span class=\"_ _6\"></span>variaciones <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se est\u00e1n<span class=\"_ _6\"></span> experiment<span class=\"_ _6\"></span>ando en <span class=\"_ _f\"></span>el mercado <span class=\"_ _6\"></span>en los <span class=\"_ _e\"> </span>precios <span class=\"_ _17\"> </span>de <span class=\"_ _e\"> </span>las <span class=\"_ _17\"> </span>materi<span class=\"_ _6\"></span>as <span class=\"_ _17\"> </span>primas <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>en <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>sumi<span class=\"_ _6\"></span>nistros, <span class=\"_ _e\"> </span>principal<span class=\"_ _2\"></span>mente <span class=\"_ _e\"> </span>gas <span class=\"_ _e\"> </span>y electricidad. <span class=\"_ _6\"></span>En <span class=\"_ _6\"></span>este <span class=\"_ _6\"></span>sentido<span class=\"_ _6\"></span>, el <span class=\"_ _6\"></span>Grupo <span class=\"_ _f\"></span>ha alcanz<span class=\"_ _6\"></span>ado un<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>acuerdo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>precios <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>largo p<span class=\"_ _6\"></span>lazo con <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>suministrador <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>energ\u00eda, <span class=\"_ _2\"></span>lo <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>mitiga <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>riesgo <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>incremento <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>costes. <span class=\"_ _2\"></span>Este acuerdo <span class=\"_ _a\"></span>s<span class=\"_ _6\"></span>e <span class=\"_ _a\"></span>ha <span class=\"_ _9\"></span>al<span class=\"_ _2\"></span>canz<span class=\"_ _6\"></span>ado <span class=\"_ _a\"></span>exclusivame<span class=\"_ _6\"></span>nte <span class=\"_ _a\"></span>para <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>sociedad<span class=\"_ _6\"></span>es <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>Espa\u00f1a <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>supone <span class=\"_ _a\"></span>un precio <span class=\"_ _9\"></span>fijo <span class=\"_ _a\"></span>para <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>50% <span class=\"_ _a\"></span>del<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>volu<span class=\"_ _6\"></span>men <span class=\"_ _9\"></span>consumido <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>instalaciones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>alta <span class=\"_ _a\"></span>pote<span class=\"_ _6\"></span>ncia (resto <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>precio <span class=\"_ _11\"></span>variable) <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>un <span class=\"_ _11\"></span>precio <span class=\"_ _11\"></span>fijo <span class=\"_ _11\"></span>para <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>100% <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>volumen <span class=\"_ _11\"></span>consumido <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>las instalaciones <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>baja <span class=\"_ _a\"></span>potencia <span class=\"_ _a\"></span>hasta <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>3<span class=\"_ _6\"></span>1 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>2027. <span class=\"_ _a\"> </span>El <span class=\"_ _a\"></span>consumo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las<span class=\"_ _6\"></span> instalaciones de <span class=\"_ _2\"></span>alta <span class=\"_ _2\"></span>potencia <span class=\"_ _2\"></span>supone <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>97,5% <span class=\"_ _2\"></span>del t<span class=\"_ _2\"></span>otal de <span class=\"_ _2\"></span>consumo <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>Espa\u00f1a <span class=\"_ _2\"></span>siendo el resto del consu<span class=\"_ _6\"></span>mo correspondiente<span class=\"_ _6\"></span> a las instalacione<span class=\"_ _6\"></span>s de baja potencia. Adicionalment<span class=\"_ _6\"></span>e, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>n<span class=\"_ _6\"></span>egocio <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>tiene <span class=\"_ _a\"></span>exposic<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>riesgo <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>variaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>los precios <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>venta. <span class=\"_ _a\"></span>Una <span class=\"_ _9\"></span>parte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _6\"></span>os <span class=\"_ _a\"></span>productos<span class=\"_ _6\"></span> <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>Grupo <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>vende <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>precios <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>venta<span class=\"_ _6\"></span> regulados <span class=\"_ _d\"> </span>por <span class=\"_ _13\"> </span>ser <span class=\"_ _d\"> </span>medicamentos <span class=\"_ _d\"> </span>bajo  pre<span class=\"_ _6\"></span>scripci\u00f3n <span class=\"_ _d\"> </span>m\u00e9dica, <span class=\"_ _d\"> </span>por <span class=\"_ _13\"> </span>lo <span class=\"_ _d\"> </span>que  los <span class=\"_ _d\"> </span>precios anuales <span class=\"_ _a\"></span>s<span class=\"_ _2\"></span>on <span class=\"_ _a\"></span>conocidos <span class=\"_ _a\"></span>y <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>Grupo <span class=\"_ _a\"></span>puede <span class=\"_ _b\"> </span>anticipar <span class=\"_ _a\"></span>acciones <span class=\"_ _b\"> </span>para <span class=\"_ _a\"></span>que <span class=\"_ _b\"> </span>el <span class=\"_ _a\"></span>margen <span class=\"_ _b\"> </span>del producto <span class=\"_ _6\"></span>no <span class=\"_ _f\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>vea afec<span class=\"_ _6\"></span>tado. <span class=\"_ _6\"></span>Cuando <span class=\"_ _6\"></span>estos <span class=\"_ _6\"></span>productos<span class=\"_ _6\"></span> pierden<span class=\"_ _6\"></span> l<span class=\"_ _6\"></span>a p<span class=\"_ _6\"></span>atente, <span class=\"_ _6\"></span>sufren <span class=\"_ _f\"></span>ca\u00edda d<span class=\"_ _6\"></span>e precios por la apar<span class=\"_ _6\"></span>ici\u00f3n de comp<span class=\"_ _6\"></span>etidores gen\u00e9ricos. Por <span class=\"_ _a\"></span>otro <span class=\"_ _9\"></span>lado, <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _a\"></span>vende <span class=\"_ _9\"></span>productos <span class=\"_ _a\"></span>no <span class=\"_ _9\"></span>financiados <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>puede <span class=\"_ _a\"></span>esta<span class=\"_ _6\"></span>blecer libremente los p<span class=\"_ _6\"></span>recios de venta. El <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>no <span class=\"_ _9\"></span>contrata <span class=\"_ _11\"></span>ning\u00fan <span class=\"_ _11\"></span>producto <span class=\"_ _11\"></span>para <span class=\"_ _11\"></span>mitigar <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>variaciones <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>precio, <span class=\"_ _9\"></span>si <span class=\"_ _11\"></span>bien gestiona y adapta su <span class=\"_ _6\"></span>estructura de cos<span class=\"_ _6\"></span>tes a estas variac<span class=\"_ _6\"></span>iones ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-364": {
   "value": "d)<span class=\"ls0\"> <span class=\"_ _a\"></span>Estimaciones de valor razonab<span class=\"_ _6\"></span>le </span>A <span class=\"_ _2\"></span>continuaci\u00f3n, se <span class=\"_ _2\"></span>presenta <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>an\u00e1lisis <span class=\"_ _2\"></span>de l<span class=\"_ _2\"></span>os instrumentos f<span class=\"_ _2\"></span>inancieros que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>valoran <span class=\"_ _2\"></span>a valor <span class=\"_ _2\"></span>razonable, por <span class=\"_ _2\"></span>m\u00e9todo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valorac<span class=\"_ _6\"></span>i\u00f3n. <span class=\"_ _2\"></span>Los <span class=\"_ _2\"></span>diferentes niveles <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>definid<span class=\"_ _6\"></span>o <span class=\"_ _2\"></span>como sigue: \u2022<span class=\"ff1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Precios <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>cotizaci\u00f3n <span class=\"_ _b\"> </span>(no <span class=\"_ _a\"> </span>aj<span class=\"_ _2\"></span>ustados) <span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>mercados <span class=\"_ _b\"> </span>activos <span class=\"_ _b\"> </span>para <span class=\"_ _b\"> </span>activos <span class=\"_ _a\"></span>y <span class=\"_ _c\"> </span>pasivos </span></span>id\u00e9nticos (Nivel 1<span class=\"_ _6\"></span>). \u2022<span class=\"ff1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Datos <span class=\"_ _18\"> </span>distintos <span class=\"_ _1c\"> </span>a <span class=\"_ _18\"> </span>los <span class=\"_ _18\"> </span>precios <span class=\"_ _1c\"> </span>de <span class=\"_ _18\"> </span>cotizaci\u00f3n <span class=\"_ _1c\"> </span>incluidos <span class=\"_ _1c\"> </span>en <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>nivel <span class=\"_ _1c\"> </span>1 <span class=\"_ _18\"> </span>que <span class=\"_ _18\"> </span>sean </span></span>observables <span class=\"_ _2\"></span>para <span class=\"_ _11\"></span>el <span class=\"_ _9\"></span>activo <span class=\"_ _2\"></span>o <span class=\"_ _9\"></span>el <span class=\"_ _11\"></span>pasivo, <span class=\"_ _11\"></span>ya <span class=\"_ _11\"></span>sea <span class=\"_ _11\"></span>directamente <span class=\"_ _2\"></span>(esto <span class=\"_ _11\"></span>es, <span class=\"_ _11\"></span>los <span class=\"_ _9\"></span>precios <span class=\"_ _2\"></span>de referencia) o ind<span class=\"_ _6\"></span>irectamente (esto es, d<span class=\"_ _6\"></span>erivados de los prec<span class=\"_ _6\"></span>ios) (Nivel 2). \u2022<span class=\"ff1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Datos del<span class=\"_ _6\"></span> ac<span class=\"_ _6\"></span>tivo o<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>pasivo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>basan <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>datos <span class=\"_ _f\"></span>observables <span class=\"_ _6\"></span>del <span class=\"_ _f\"></span>m<span class=\"_ _2\"></span>ercado <span class=\"_ _f\"></span>(esto <span class=\"_ _6\"></span>es, </span></span>datos no observab<span class=\"_ _6\"></span>les) (Nivel 3<span class=\"_ _6\"></span>). A 31 <span class=\"_ _6\"></span>de dicie<span class=\"_ _6\"></span>mbre de 2<span class=\"_ _6\"></span>025 y <span class=\"_ _6\"></span>2024 el <span class=\"_ _6\"></span>Grupo no <span class=\"_ _f\"></span>cuenta con ac<span class=\"_ _6\"></span>tivos ni <span class=\"_ _6\"></span>pasivos v<span class=\"_ _6\"></span>alorados a<span class=\"_ _6\"></span> valor razonable a n<span class=\"_ _6\"></span>ivel.<span class=\"_ _117\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "26. <span class=\"_ _3\"> </span>Hechos Posteriores Desde <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>31 <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>hasta <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ormulac<span class=\"_ _6\"></span>i\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _11\"></span>presentes cue<span class=\"_ _2\"></span>ntas anuales <span class=\"_ _2\"></span>consolidadas no <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>producido hechos <span class=\"_ _2\"></span>posteriores <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>relevancia que <span class=\"_ _2\"></span>requieran ser desglosados.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "Este Anexo forma parte integrante d<span class=\"_ _2\"></span>e las notas 1 y 3.1 de las cuentas anuales consolidadas.<span class=\"_ _2\"></span> <div class=\"c wd6 ha0 gs1c2\"><div class=\"t m0 xb4 h5 y3c ff2 fs1 fc0 sc0 ls0 ws0\">Denominaci\u00f3n social         </div></div><div class=\"c wd7 ha0 gs1c3\"><div class=\"t m0 xeb h5 y7d ff2 fs1 fc0 sc0 ls0 ws0\">Domicilio </div><div class=\"t m0 x3d h5 y3c ff2 fs1 fc0 sc0 ls0 ws0\">social </div></div><div class=\"c w5f ha0 gs1c4\"><div class=\"t m0 x53 h5 y3c ff2 fs1 fc0 sc0 ls0 ws0\">Actividad </div></div><div class=\"c w12 ha0 gs1c5\"><div class=\"t m0 x12 h5 y3c ff2 fs1 fc0 sc0 ls0 ws0\">Auditor </div></div><div class=\"c wd8 ha0 gs1c6\"><div class=\"t m0 x10 h5 y7d ff2 fs1 fc0 sc0 ls0 ws0\">Sociedad titular de  </div><div class=\"t m0 x85 h5 y3c ff2 fs1 fc0 sc0 ls0 ws0\">la participaci\u00f3n </div></div><div class=\"c wd9 ha0 gs1c7\"><div class=\"t m0 x14 h5 y7d ff2 fs1 fc0 sc0 ls0 ws0\">% </div><div class=\"t m0 x45 h5 y3c ff2 fs1 fc0 sc0 ls0 ws0\">participaci\u00f3n </div></div><div class=\"c wd6 h31 gs1c8\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Lazlo Internacional, S.A. Sociedad Unipersonal </div></div><div class=\"c wd7 h31 gs1c9\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">V\u00eda de los Poblados, 3 <span class=\"ff6\">\u2013</span> Madrid </div></div><div class=\"c w5f h31 gs1ca\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializaci\u00f3n de productos OTC </div></div><div class=\"c w12 h31 gs1cb\"><div class=\"t m0 x8f h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd8 h31 gs1cc\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div></div><div class=\"c wd9 h31 gs1cd\"><div class=\"t m0 x85 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 h2d gs1ce\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Laboratorios Veris, S.A. Sociedad Unipersonal </div></div><div class=\"c wd7 h2d gs1cf\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">V\u00eda de los Poblados, 3 <span class=\"ff6\">\u2013</span> Madrid </div></div><div class=\"c w5f h2d gs1d0\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Laboratorio farmac\u00e9utico </div></div><div class=\"c w12 h2d gs1d1\"><div class=\"t m0 x8f h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd8 h2d gs1d2\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div></div><div class=\"c wd9 h2d gs1d3\"><div class=\"t m0 x85 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 h2d gs1d4\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma Portugal, S.A. </div></div><div class=\"c wd7 h2d gs1d5\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">R. El\u00edas Garc\u00eda, 28 <span class=\"ff6\">\u2013</span> Amadora (Portugal) </div></div><div class=\"c w5f h2d gs1d6\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Laboratorio farmac\u00e9utico </div></div><div class=\"c w12 h2d gs1d7\"><div class=\"t m0 x10 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">PwC </div></div><div class=\"c wd8 h2d gs1d8\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div></div><div class=\"c wd9 h2d gs1d9\"><div class=\"t m0 x85 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 ha1 gs1da\"><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Olve Farmac\u00eautica, Limitada </div></div><div class=\"c wd7 ha1 gs1db\"><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">R. El\u00edas Garc\u00eda, 28 - Amadora (Portugal) </div></div><div class=\"c w5f ha1 gs1dc\"><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Laboratorio farmac\u00e9utico </div></div><div class=\"c w12 ha1 gs1dd\"><div class=\"t m0 x8f h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd8 ha1 gs1de\"><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma Portugal, S.A. </div></div><div class=\"c wd9 ha1 gs1df\"><div class=\"t m0 x85 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 h2d gs1e0\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Ingaso Farm, S.L.U. </div></div><div class=\"c wd7 h2d gs1e1\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">P. El Carrascal, 2 Lanciego (Alava) </div></div><div class=\"c w5f h2d gs1e2\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Nutrici\u00f3n y salud animal </div></div><div class=\"c w12 h2d gs1e3\"><div class=\"t m0 x10 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">PwC </div></div><div class=\"c wd8 h2d gs1e4\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div></div><div class=\"c wd9 h2d gs1e5\"><div class=\"t m0 x85 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 ha2 gs1e6\"><div class=\"t m0 xb4 h5 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma Chile, Salud y Nutrici\u00f3n SpA </div></div><div class=\"c wd7 ha2 gs1e7\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Avenida Las Condes 7700, Oficina 303-A, Santiago </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">(Chile) </div></div><div class=\"c w5f ha2 gs1e8\"><div class=\"t m0 xb4 h5 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora </div></div><div class=\"c w12 ha2 gs1e9\"><div class=\"t m0 xa0 h5 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">Crowe </div></div><div class=\"c wd8 ha2 gs1ea\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Ingaso Farm, S.L.U. </div></div><div class=\"c wd9 ha2 gs1eb\"><div class=\"t m0 x56 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">99,65% </div><div class=\"t m0 x90 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">0,35% </div></div><div class=\"c wd6 ha3 gs1ec\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma del Ecuador S.A. </div></div><div class=\"c wd7 ha3 gs1ed\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Av. Shyris 860 - Quito (Ecuador) </div></div><div class=\"c w5f ha3 gs1ee\"><div class=\"t m0 xb4 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">Venta al por mayor de productos </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">farmac\u00e9uticos </div></div><div class=\"c w12 ha3 gs1ef\"><div class=\"t m0 xa0 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">ARMS </div></div><div class=\"c wd8 ha3 gs1f0\"><div class=\"t m0 xb4 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Ingaso Farm, S.L.U. </div></div><div class=\"c wd9 ha3 gs1f1\"><div class=\"t m0 x56 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">99,97% </div><div class=\"t m0 x90 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">0,03% </div></div><div class=\"c wd6 ha2 gs1f2\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma Per\u00fa, S.A.C </div></div><div class=\"c wd7 ha2 gs1f3\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Avenida De La Floresta 497 Int 303, Urb. Chacarilla </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">del Estanque. San Borja - Lima (Per\u00fa) </div></div><div class=\"c w5f ha2 gs1f4\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora </div></div><div class=\"c w12 ha2 gs1f5\"><div class=\"t m0 x8f h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd8 ha2 gs1f6\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Ingaso Farm, S.L.U.. </div></div><div class=\"c wd9 ha2 gs1f7\"><div class=\"t m0 x56 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">99,99% </div><div class=\"t m0 x90 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">0,01% </div></div><div class=\"c wd6 ha3 gs1f8\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma Nigeria Limited </div></div><div class=\"c wd7 ha3 gs1f9\"><div class=\"t m0 xb4 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">N\u00ba 25 D Ladoke Akintola Street, G<span class=\"_ _6\"></span>.R.A. Ikeja, <span class=\"_ _2\"></span>Lagos </div><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">(Nigeria) </div></div><div class=\"c w5f ha3 gs1fa\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora </div></div><div class=\"c w12 ha3 gs1fb\"><div class=\"t m0 x42 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Grant Thornton </div></div><div class=\"c wd8 ha3 gs1fc\"><div class=\"t m0 xb4 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Ingaso Farm, S.L.U. </div></div><div class=\"c wd9 ha3 gs1fd\"><div class=\"t m0 x56 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">99,89% </div><div class=\"t m0 x90 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">0,11% </div></div><div class=\"c wd6 ha4 gs1fe\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma M\u00e9xico, S.A. de C.V. </div></div><div class=\"c wd7 ha4 gs1ff\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Av. Prolongaci\u00f3n Paseo de la Reforma, 51 Piso 8, </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Ciudad de M\u00e9xico (M\u00e9xico) </div></div><div class=\"c w5f ha4 gs200\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora farmac\u00e9uticos y </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">alimentos para la salud animal </div></div><div class=\"c w12 ha4 gs201\"><div class=\"t m0 x8f h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd8 ha4 gs202\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A.  </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Ingaso Farm S.L.U. </div></div><div class=\"c wd9 ha4 gs203\"><div class=\"t m0 x56 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">99,99% </div><div class=\"t m0 x46 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">0,01\u00ba% </div></div><div class=\"c wd6 h2d gs204\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Colpharma, S.R.L. </div></div><div class=\"c wd7 h2d gs205\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Via A.M. Vicenzi 19/4 <span class=\"ff6\">\u2013</span> Parma (Italia) </div></div><div class=\"c w5f h2d gs206\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora </div></div><div class=\"c w12 h2d gs207\"><div class=\"t m0 x10 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">PwC </div></div><div class=\"c wd8 h2d gs208\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div></div><div class=\"c wd9 h2d gs209\"><div class=\"t m0 x2e h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">51% </div></div><div class=\"c wd6 ha2 gs20a\"><div class=\"t m0 xb4 h5 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">Tecnolog\u00eda &amp; Vitaminas, S.L. </div></div><div class=\"c wd7 ha2 gs20b\"><div class=\"t m0 xb4 h5 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">Carrer de les Sorts <span class=\"ff6\">\u2013</span> Alforja (Tarragona) </div></div><div class=\"c w5f ha2 gs20c\"><div class=\"t m0 xb4 h5 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">Nutrici\u00f3n y salud animal </div></div><div class=\"c w12 ha2 gs20d\"><div class=\"t m0 x10 h5 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">PwC </div></div><div class=\"c wd8 ha2 gs20e\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Ingaso Farm S.L.U </div></div><div class=\"c wd9 ha2 gs20f\"><div class=\"t m0 x2e h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">99% </div><div class=\"t m0 x8e h5 y7d0 ff2 fs1 fc0 sc0 ls1 ws0\">1%<span class=\"ls0\"> </span></div></div><div class=\"c wd6 ha1 gs210\"><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Cidosa, S.A.U. </div></div><div class=\"c wd7 ha1 gs211\"><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Carrer de les Sorts <span class=\"ff6\">\u2013</span> Alforja (Tarragona) </div></div><div class=\"c w5f ha1 gs212\"><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora </div></div><div class=\"c w12 ha1 gs213\"><div class=\"t m0 x8f h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd8 ha1 gs214\"><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Tecnolog\u00eda &amp; Vitaminas, S.L. </div></div><div class=\"c wd9 ha1 gs215\"><div class=\"t m0 x85 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 ha2 gs216\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">AT Capselos S.L.  </div></div><div class=\"c wd7 ha2 gs217\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Pol\u00edgono Industrial \"Valle del Cinca\", Calle C, parcela </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">41.03, Barbastro (Huesca) </div></div><div class=\"c w5f ha2 gs218\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Nutrici\u00f3n y salud animal </div></div><div class=\"c w12 ha2 gs219\"><div class=\"t m0 x8f h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd8 ha2 gs21a\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Tecnolog\u00eda &amp; Vitaminas, S.L. </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Ingaso Farm, S.L.U </div></div><div class=\"c wd9 ha2 gs21b\"><div class=\"t m0 x2e h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">82% </div><div class=\"t m0 x2e h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">18% </div></div><div class=\"c wd6 h2d gs21c\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma Colombia, S.A.S. </div></div><div class=\"c wd7 h2d gs21d\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Av. Carretera 7, 155C, Bogot\u00e1 (Colombia) </div></div><div class=\"c w5f h2d gs21e\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora medicamentos </div></div><div class=\"c w12 h2d gs21f\"><div class=\"t m0 x10 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">PwC </div></div><div class=\"c wd8 h2d gs220\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div></div><div class=\"c wd9 h2d gs221\"><div class=\"t m0 x85 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 ha3 gs222\"><div class=\"t m0 xb4 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma Centroam\u00e9rica y Caribe, S.A. </div><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">(anteriormente Global Farma, S.A.) </div></div><div class=\"c wd7 ha3 gs223\"><div class=\"t m0 xb4 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">5TA Av. 16-62 Edificio Platina <span class=\"ff6\">\u2013</span> Ciudad de </div><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Guatemala (Guatemala) </div></div><div class=\"c w5f ha3 gs224\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Laboratorio farmac\u00e9utico </div></div><div class=\"c w12 ha3 gs225\"><div class=\"t m0 x10 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">PwC </div></div><div class=\"c wd8 ha3 gs226\"><div class=\"t m0 xb4 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Ingaso Farm S.L.U </div></div><div class=\"c wd9 ha3 gs227\"><div class=\"t m0 x56 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">99,99% </div><div class=\"t m0 x90 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">0,01% </div></div><div class=\"c wd6 ha2 gs228\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">ISF by Farm Faes, S.L. </div></div><div class=\"c wd7 ha2 gs229\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Plhus RD Valdabra 9/11 <span class=\"ff6\">\u2013</span> Huesca 22197 </div></div><div class=\"c w5f ha2 gs22a\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Nutrici\u00f3n y salud animal </div></div><div class=\"c w12 ha2 gs22b\"><div class=\"t m0 x8f h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd8 ha2 gs22c\"><div class=\"t m0 xb4 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">Ingaso Farm, S.L.U. </div><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Tecnolog\u00eda &amp; Vitaminas, S.L. </div></div><div class=\"c wd9 ha2 gs22d\"><div class=\"t m0 x2e h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">70% </div><div class=\"t m0 x2e h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">30% </div></div><div class=\"c wd6 ha4 gs22e\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma Gulf FZCO </div></div><div class=\"c wd7 ha4 gs22f\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">South Zone, Jebel Ali Free Zone, Dub\u00e1i, EAU </div></div><div class=\"c w5f ha4 gs230\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora </div></div><div class=\"c w12 ha4 gs231\"><div class=\"t m0 x45 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Real Time Audit </div><div class=\"t m0 x45 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">y MBC Auditing </div></div><div class=\"c wd8 ha4 gs232\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A.  </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Ingaso Farm S.L.U. </div></div><div class=\"c wd9 ha4 gs233\"><div class=\"t m0 x2e h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">90% </div><div class=\"t m0 x2e h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">10% </div></div><div class=\"c wd6 ha2 gs234\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Laborat\u00f3rio Edol - Produtos Farmac\u00eauticos, </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">S.A.  </div></div><div class=\"c wd7 ha2 gs235\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Avenida 25 de Abril, 6 e 6A, 2795 225 Linda-a-Velha, </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Portugal </div></div><div class=\"c w5f ha2 gs236\"><div class=\"t m0 xb4 h5 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">Laboratorio farmac\u00e9utico </div></div><div class=\"c w12 ha2 gs237\"><div class=\"t m0 x56 h5 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">BDO </div></div><div class=\"c wd8 ha2 gs238\"><div class=\"t m0 xb4 h5 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div></div><div class=\"c wd9 ha2 gs239\"><div class=\"t m0 x85 h5 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 ha3 gs23a\"><div class=\"t m0 xb4 h5 y7e8 ff2 fs1 fc0 sc0 ls0 ws0\">Setriworld - Promo\u00e7\u00e3o e Investimento, S.A. </div></div><div class=\"c wd7 ha3 gs23b\"><div class=\"t m0 xb4 h5 y7e9 ff2 fs1 fc0 sc0 ls0 ws0\">Avenida 25 de Abril, 6 e 6A, 2795 225 Linda-a-Velha, </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Portugal </div></div><div class=\"c w5f ha3 gs23c\"><div class=\"t m0 xb4 h5 y7e8 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora medicamentos </div></div><div class=\"c w12 ha3 gs23d\"><div class=\"t m0 x56 h5 y7e8 ff2 fs1 fc0 sc0 ls0 ws0\">BDO </div></div><div class=\"c wd8 ha3 gs23e\"><div class=\"t m0 xb4 h5 y7e8 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div></div><div class=\"c wd9 ha3 gs23f\"><div class=\"t m0 x85 h5 y7e8 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 ha5 gs241\"><div class=\"t m0 xb4 h5 y28e ff2 fs1 fc0 sc0 ls0 ws0\">Denominaci\u00f3n social         </div></div><div class=\"c wd7 ha5 gs242\"><div class=\"t m0 xeb h5 y48 ff2 fs1 fc0 sc0 ls0 ws0\">Domicilio </div><div class=\"t m0 x3d h5 y28e ff2 fs1 fc0 sc0 ls0 ws0\">social </div></div><div class=\"c w5f ha5 gs243\"><div class=\"t m0 x53 h5 y28e ff2 fs1 fc0 sc0 ls0 ws0\">Actividad </div></div><div class=\"c w12 ha5 gs244\"><div class=\"t m0 x12 h5 y28e ff2 fs1 fc0 sc0 ls0 ws0\">Auditor </div></div><div class=\"c wd8 ha5 gs245\"><div class=\"t m0 x10 h5 y48 ff2 fs1 fc0 sc0 ls0 ws0\">Sociedad titular de  </div><div class=\"t m0 x85 h5 y28e ff2 fs1 fc0 sc0 ls0 ws0\">la participaci\u00f3n </div></div><div class=\"c wd9 ha5 gs246\"><div class=\"t m0 x14 h5 y48 ff2 fs1 fc0 sc0 ls0 ws0\">% </div><div class=\"t m0 x45 h5 y28e ff2 fs1 fc0 sc0 ls0 ws0\">participaci\u00f3n </div></div><div class=\"c wd6 ha3 gs247\"><div class=\"t m0 xb4 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">VAPP Produ\u00e7\u00e3o e Comercializa\u00e7\u00e3o de Produtos </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">para Veterin\u00e1ria, LDA </div></div><div class=\"c wd7 ha3 gs248\"><div class=\"t m0 xb4 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">Rua Casal do Canas, n\u00ba6, Carnaxide, 2790 204 </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Carnaxide, Portugal </div></div><div class=\"c w5f ha3 gs249\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Nutrici\u00f3n y salud animal </div></div><div class=\"c w12 ha3 gs24a\"><div class=\"t m0 x8f h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd8 ha3 gs24b\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Laborat\u00f3rio Edol <span class=\"ff6\">\u2013</span> Produtos </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Farmac\u00eauticos, S.A. </div></div><div class=\"c wd9 ha3 gs24c\"><div class=\"t m0 x85 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 ha2 gs24d\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Farmac\u00eautica Austral, LDA  </div></div><div class=\"c wd7 ha2 gs24e\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Rua 13.008, Quarteir\u00e3o n.\u00ba10, Armaz\u00e9m B12, Bairro </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Matola Fomento, City of Matola, Mozambique </div></div><div class=\"c w5f ha2 gs24f\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora medicamentos </div></div><div class=\"c w12 ha2 gs250\"><div class=\"t m0 x8f h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd8 ha2 gs251\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Laborat\u00f3rio Edol <span class=\"ff6\">\u2013</span> Produtos </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Farmac\u00eauticos, S.A. </div></div><div class=\"c wd9 ha2 gs252\"><div class=\"t m0 x85 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 ha3 gs253\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">SIFI, S.p.A.  </div></div><div class=\"c wd7 ha3 gs254\"><div class=\"t m0 xb4 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">Via Ercole Patti 36 <span class=\"ff6\">\u2013</span> <span class=\"ff6\">95025 Aci Sant\u2019Antonio (CT) </span></div><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Italia </div></div><div class=\"c w5f ha3 gs255\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Laboratorio farmac\u00e9utico </div></div><div class=\"c w12 ha3 gs256\"><div class=\"t m0 x55 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Deloitte </div></div><div class=\"c wd8 ha3 gs257\"><div class=\"t m0 xb4 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Capitolosedici, S.p.A. </div></div><div class=\"c wd9 ha3 gs258\"><div class=\"t m0 x56 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">50,10% </div><div class=\"t m0 x56 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">49,90% </div></div><div class=\"c wd6 ha4 gs259\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Capitolosedici, S.p.A. </div></div><div class=\"c wd7 ha4 gs25a\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Via Ercole Patti 36 <span class=\"ff6\">\u2013</span> <span class=\"ff6\">95025 Aci Sant\u2019Antonio (CT) </span></div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Italia </div></div><div class=\"c w5f ha4 gs25b\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Veh\u00edculo de inversi\u00f3n </div></div><div class=\"c w12 ha4 gs25c\"><div class=\"t m0 x8f h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd8 ha4 gs25d\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div></div><div class=\"c wd9 ha4 gs25e\"><div class=\"t m0 x85 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 ha3 gs25f\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">SIFI France, S.A.S.  </div></div><div class=\"c wd7 ha3 gs260\"><div class=\"t m0 xb4 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">8 Rue des Grandes Terres 92500 Rueil Malmaison </div><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">France </div></div><div class=\"c w5f ha3 gs261\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora medicamentos </div></div><div class=\"c w12 ha3 gs262\"><div class=\"t m0 x43 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">Noir Sur Blanc </div><div class=\"t m0 x12 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Finance </div></div><div class=\"c wd8 ha3 gs263\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">SIFI, S.p.A.  </div></div><div class=\"c wd9 ha3 gs264\"><div class=\"t m0 x85 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 h2d gs265\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">SIFI Iberica S.L.  </div></div><div class=\"c wd7 h2d gs266\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Calle Poeta Joan Maragall, 47, 4\u00aa 28020 Madrid </div></div><div class=\"c w5f h2d gs267\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora medicamentos </div></div><div class=\"c w12 h2d gs268\"><div class=\"t m0 x8f h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd8 h2d gs269\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">SIFI, S.p.A.  </div></div><div class=\"c wd9 h2d gs26a\"><div class=\"t m0 x85 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 ha2 gs26b\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Laboratorios Sifi de Mexico S.A. de C.V.. </div></div><div class=\"c wd7 ha2 gs26c\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Cordoba 42 Piso 8-807, COLONIA ROMA Norte C.P. </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">06700 Cuahtemoc Ciudad de Mexico <span class=\"ff6\">\u2013</span> MEXICO </div></div><div class=\"c w5f ha2 gs26d\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora medicamentos </div></div><div class=\"c w12 ha2 gs26e\"><div class=\"t m0 x55 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Deloitte </div></div><div class=\"c wd8 ha2 gs26f\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">SIFI, S.p.A.  </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">SIFI Switzerland, Sagl </div></div><div class=\"c wd9 ha2 gs270\"><div class=\"t m0 x12 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">99,998% </div><div class=\"t m0 x56 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">0,002% </div></div><div class=\"c wd6 ha3 gs271\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">S.C. Oftafarma Romania S.r.l.  </div></div><div class=\"c wd7 ha3 gs272\"><div class=\"t m0 xb4 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">Str. Carol Davila, Nr. 105 - 107,Et. 2, Ap. 5 Sector 5 </div><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Bucuresti <span class=\"ff6\">\u2013</span> ROMANIA </div></div><div class=\"c w5f ha3 gs273\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora medicamentos </div></div><div class=\"c w12 ha3 gs274\"><div class=\"t m0 x55 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Deloitte </div></div><div class=\"c wd8 ha3 gs275\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">SIFI, S.p.A. </div></div><div class=\"c wd9 ha3 gs276\"><div class=\"t m0 x85 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 ha2 gs277\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">SIFI Surgical S.r.l.  </div></div><div class=\"c wd7 ha2 gs278\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">52 Heltai Gaspar, appt.1, ground floor Cluj County, </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Cluj Napoca ROMANIA </div></div><div class=\"c w5f ha2 gs279\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora medicamentos </div></div><div class=\"c w12 ha2 gs27a\"><div class=\"t m0 x8f h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd8 ha2 gs27b\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">SIFI, S.p.A.  </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">SIFI Switzerland, Sagl </div></div><div class=\"c wd9 ha2 gs27c\"><div class=\"t m0 x56 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">99,00% </div><div class=\"t m0 x90 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">1,00% </div></div><div class=\"c wd6 ha2 gs27d\"><div class=\"t m0 xb4 h5 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">SIFI Pharmaceuticals Ltd.  </div></div><div class=\"c wd7 ha2 gs27e\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">c/o Goodman Jones LLP 1st Floor, Arthur Stanley </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">House, 40-50 Tottenham Street, London </div></div><div class=\"c w5f ha2 gs27f\"><div class=\"t m0 xb4 h5 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora medicamentos </div></div><div class=\"c w12 ha2 gs280\"><div class=\"t m0 xd4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Goodman Jones </div><div class=\"t m0 x46 h5 y7d0 ff2 fs1 fc0 sc0 ls16 ws0\">LLP<span class=\"ls0\"> </span></div></div><div class=\"c wd8 ha2 gs281\"><div class=\"t m0 xb4 h5 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">SIFI, S.p.A. </div></div><div class=\"c wd9 ha2 gs282\"><div class=\"t m0 x85 h5 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 ha6 gs283\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">SIFI Switzerland Sagl </div></div><div class=\"c wd7 ha6 gs284\"><div class=\"t m0 xb4 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">c/o TALENTURE SA Via Canova 9 - 6900 Lugano </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">(SVIZZERA)  </div></div><div class=\"c w5f ha6 gs285\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora medicamentos </div></div><div class=\"c w12 ha6 gs286\"><div class=\"t m0 x8f h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd8 ha6 gs287\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">SIFI, S.p.A. </div></div><div class=\"c wd9 ha6 gs288\"><div class=\"t m0 x85 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 ha2 gs289\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">SIFI ILAC A.S.  </div></div><div class=\"c wd7 ha2 gs28a\"><div class=\"t m0 xb4 h5 y7d7 ff6 fs1 fc0 sc0 ls0 ws0\">Maltepe Mah. Mithatpa\u015fa Cad. No: 217 G\u00fczelbah\u00e7e / </div><div class=\"t m0 xb4 h5 y7d0 ff6 fs1 fc0 sc0 ls0 ws0\">\u0130zmir (Turkey)<span class=\"ff2\"> </span></div></div><div class=\"c w5f ha2 gs28b\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora medicamentos </div></div><div class=\"c w12 ha2 gs28c\"><div class=\"t m0 x55 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Deloitte </div></div><div class=\"c wd8 ha2 gs28d\"><div class=\"t m0 xb4 h5 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">SIFI, S.p.A. </div></div><div class=\"c wd9 ha2 gs28e\"><div class=\"t m0 x85 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div>Este Anexo forma parte integrante d<span class=\"_ _2\"></span>e las notas 1 y 3.1 de las cuentas anuales consolidadas.<span class=\"_ _2\"></span> <div class=\"c wd6 ha7 gs290\"><div class=\"t m0 xb4 h5 y28e ff2 fs1 fc0 sc0 ls0 ws0\">Denominaci\u00f3n social         </div></div><div class=\"c wda ha7 gs291\"><div class=\"t m0 x1 h5 y62a ff2 fs1 fc0 sc0 ls0 ws0\">Domicilio </div><div class=\"t m0 xa1 h5 y28e ff2 fs1 fc0 sc0 ls0 ws0\">social </div></div><div class=\"c wdb ha7 gs292\"><div class=\"t m0 x53 h5 y28e ff2 fs1 fc0 sc0 ls0 ws0\">Actividad </div></div><div class=\"c wdc ha7 gs293\"><div class=\"t m0 x47 h5 y28e ff2 fs1 fc0 sc0 ls0 ws0\">Auditor </div></div><div class=\"c wdd ha7 gs294\"><div class=\"t m0 xa0 h5 y62a ff2 fs1 fc0 sc0 ls0 ws0\">Sociedad titular de  </div><div class=\"t m0 xf h5 y28e ff2 fs1 fc0 sc0 ls0 ws0\">la participaci\u00f3n </div></div><div class=\"c wd9 ha7 gs295\"><div class=\"t m0 x14 h5 y62a ff2 fs1 fc0 sc0 ls0 ws0\">% </div><div class=\"t m0 x45 h5 y28e ff2 fs1 fc0 sc0 ls0 ws0\">participaci\u00f3n </div></div><div class=\"c wd6 h2d gs296\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Lazlo Internacional, S.A. Sociedad Unipersonal </div></div><div class=\"c wda h2d gs297\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">V\u00eda de los Poblados, 3 <span class=\"ff6\">\u2013</span> Madrid </div></div><div class=\"c wdb h2d gs298\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializaci\u00f3n de productos OTC </div></div><div class=\"c wdc h2d gs299\"><div class=\"t m0 x46 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdd h2d gs29a\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div></div><div class=\"c wd9 h2d gs29b\"><div class=\"t m0 x85 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 h2d gs29c\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Laboratorios Veris, S.A. Sociedad Unipersonal </div></div><div class=\"c wda h2d gs29d\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">V\u00eda de los Poblados, 3 <span class=\"ff6\">\u2013</span> Madrid </div></div><div class=\"c wdb h2d gs29e\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Laboratorio farmac\u00e9utico </div></div><div class=\"c wdc h2d gs29f\"><div class=\"t m0 x46 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdd h2d gs2a0\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div></div><div class=\"c wd9 h2d gs2a1\"><div class=\"t m0 x85 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 h2d gs2a2\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma Portugal, S.A. </div></div><div class=\"c wda h2d gs2a3\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">R. El\u00edas Garc\u00eda, 28 <span class=\"ff6\">\u2013</span> Amadora (Portugal) </div></div><div class=\"c wdb h2d gs2a4\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Laboratorio farmac\u00e9utico </div></div><div class=\"c wdc h2d gs2a5\"><div class=\"t m0 xc h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">PwC </div></div><div class=\"c wdd h2d gs2a6\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div></div><div class=\"c wd9 h2d gs2a7\"><div class=\"t m0 x85 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 h2d gs2a8\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Olve Farmac\u00eautica, Limitada </div></div><div class=\"c wda h2d gs2a9\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">R. El\u00edas Garc\u00eda, 28 - Amadora (Portugal) </div></div><div class=\"c wdb h2d gs2aa\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Laboratorio farmac\u00e9utico </div></div><div class=\"c wdc h2d gs2ab\"><div class=\"t m0 x46 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdd h2d gs2ac\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma Portugal, S.A. </div></div><div class=\"c wd9 h2d gs2ad\"><div class=\"t m0 x85 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 ha1 gs2ae\"><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Veris Farmac\u00e9utica, Limitada </div></div><div class=\"c wda ha1 gs2af\"><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">R. El\u00edas Garc\u00eda, 28 - Amadora (Portugal) </div></div><div class=\"c wdb ha1 gs2b0\"><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Laboratorio farmac\u00e9utico </div></div><div class=\"c wdc ha1 gs2b1\"><div class=\"t m0 x46 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdd ha1 gs2b2\"><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma Portugal, S.A. </div></div><div class=\"c wd9 ha1 gs2b3\"><div class=\"t m0 x85 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 h2d gs2b4\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Ingaso Farm, S.L.U. </div></div><div class=\"c wda h2d gs2b5\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">P. El Carrascal, 2 Lanciego (Alava) </div></div><div class=\"c wdb h2d gs2b6\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Nutrici\u00f3n y salud animal </div></div><div class=\"c wdc h2d gs2b7\"><div class=\"t m0 xc h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">PwC </div></div><div class=\"c wdd h2d gs2b8\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div></div><div class=\"c wd9 h2d gs2b9\"><div class=\"t m0 x85 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 ha2 gs2ba\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma Chile, Salud y Nutrici\u00f3n Limitada </div></div><div class=\"c wda ha2 gs2bb\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Avenida Las Condes 7700, Oficina 303-A, Santiago <span class=\"ff6\">\u2013</span> Chile </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Santiago (Chile) </div></div><div class=\"c wdb ha2 gs2bc\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora </div></div><div class=\"c wdc ha2 gs2bd\"><div class=\"t m0 x91 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Crowe </div></div><div class=\"c wdd ha2 gs2be\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Ingaso Farm, S.L.U. </div></div><div class=\"c wd9 ha2 gs2bf\"><div class=\"t m0 x56 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">99,65% </div><div class=\"t m0 x90 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">0,35% </div></div><div class=\"c wd6 ha3 gs2c0\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma del Ecuador S.A. </div></div><div class=\"c wda ha3 gs2c1\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Av. Shyris 860 - Quito (Ecuador) </div></div><div class=\"c wdb ha3 gs2c2\"><div class=\"t m0 xb4 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">Venta al por mayor de productos </div><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">farmac\u00e9uticos </div></div><div class=\"c wdc ha3 gs2c3\"><div class=\"t m0 x40 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">ARMS </div></div><div class=\"c wdd ha3 gs2c4\"><div class=\"t m0 xb4 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Ingaso Farm, S.L.U. </div></div><div class=\"c wd9 ha3 gs2c5\"><div class=\"t m0 x56 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">99,97% </div><div class=\"t m0 x90 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">0,03% </div></div><div class=\"c wd6 ha4 gs2c6\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma Per\u00fa, S.A.C </div></div><div class=\"c wda ha4 gs2c7\"><div class=\"t m0 xb4 h5 y80d ff2 fs1 fc0 sc0 ls0 ws0\">Avenida De La Floresta 497 Int 303, Urb. Chacarilla del </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Estanque. San Borja - Lima (Per\u00fa) </div></div><div class=\"c wdb ha4 gs2c8\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora </div></div><div class=\"c wdc ha4 gs2c9\"><div class=\"t m0 x46 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdd ha4 gs2ca\"><div class=\"t m0 xb4 h5 y80d ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Ingaso Farm, S.L.U.. </div></div><div class=\"c wd9 ha4 gs2cb\"><div class=\"t m0 x56 h5 y80d ff2 fs1 fc0 sc0 ls0 ws0\">99,99% </div><div class=\"t m0 x90 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">0,01% </div></div><div class=\"c wd6 h2d gs2cc\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma Nigeria Limited </div></div><div class=\"c wda h2d gs2cd\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">N\u00ba 25 D Ladoke Akintola Street, G<span class=\"_ _6\"></span>.R.A. Ikeja,<span class=\"_ _2\"></span> </div></div><div class=\"c wdb h2d gs2ce\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora </div></div><div class=\"c wdc h2d gs2cf\"><div class=\"t m0 x1d h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Grant </div></div><div class=\"c wdd h2d gs2d0\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div></div><div class=\"c wd9 h2d gs2d1\"><div class=\"t m0 x56 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">99,89% </div></div><div class=\"c wda ha1 gs2d2\"><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Lagos (Nigeria) </div></div><div class=\"c wdc ha1 gs2d3\"><div class=\"t m0 x88 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Thornton </div></div><div class=\"c wdd ha1 gs2d4\"><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Ingaso Farm, S.L.U. </div></div><div class=\"c wd9 ha1 gs2d5\"><div class=\"t m0 x90 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">0,11% </div></div><div class=\"c wd6 ha2 gs2d6\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma M\u00e9xico, S.A. de C.V. </div></div><div class=\"c wda ha2 gs2d7\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Av. Prolongaci\u00f3n Paseo de la Reforma, 51 Piso 8, Ciudad de </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">M\u00e9xico (M\u00e9xico) </div></div><div class=\"c wdb ha2 gs2d8\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora farmac\u00e9uticos y </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">alimentos para la salud animal </div></div><div class=\"c wdc ha2 gs2d9\"><div class=\"t m0 x46 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdd ha2 gs2da\"><div class=\"t m0 xb4 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A.  </div><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Ingaso Farm S.L.U. </div></div><div class=\"c wd9 ha2 gs2db\"><div class=\"t m0 x56 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">99,99% </div><div class=\"t m0 x46 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">0,01\u00ba% </div></div><div class=\"c wd6 h2d gs2dc\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Colpharma, S.R.L. </div></div><div class=\"c wda h2d gs2dd\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Via A.M. Vicenzi 19/4 <span class=\"ff6\">\u2013</span> Parma (Italia) </div></div><div class=\"c wdb h2d gs2de\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora </div></div><div class=\"c wdc h2d gs2df\"><div class=\"t m0 xc h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">PwC </div></div><div class=\"c wdd h2d gs2e0\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div></div><div class=\"c wd9 h2d gs2e1\"><div class=\"t m0 x2e h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">51% </div></div><div class=\"c wd6 ha2 gs2e2\"><div class=\"t m0 xb4 h5 y7d6 ff2 fsd fc0 sc0 ls0 ws0\">Tecnolog\u00eda &amp; Vitaminas<span class=\"fs1\">, S.L. </span></div></div><div class=\"c wda ha2 gs2e3\"><div class=\"t m0 xb4 h5 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">Carrer de les Sorts <span class=\"ff6\">\u2013</span> Alforja (Tarragona) </div></div><div class=\"c wdb ha2 gs2e4\"><div class=\"t m0 xb4 h5 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">Nutrici\u00f3n y salud animal </div></div><div class=\"c wdc ha2 gs2e5\"><div class=\"t m0 xc h5 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">PwC </div></div><div class=\"c wdd ha2 gs2e6\"><div class=\"t m0 xb4 h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Ingaso Farm S.L.U </div></div><div class=\"c wd9 ha2 gs2e7\"><div class=\"t m0 x2e h5 y7d7 ff2 fs1 fc0 sc0 ls0 ws0\">99% </div><div class=\"t m0 x8e h5 y7d0 ff2 fs1 fc0 sc0 ls1 ws0\">1%<span class=\"ls0\"> </span></div></div><div class=\"c wd6 h2d gs2e8\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Cidosa, S.A.U. </div></div><div class=\"c wda h2d gs2e9\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Carrer de les Sorts <span class=\"ff6\">\u2013</span> Alforja (Tarragona) </div></div><div class=\"c wdb h2d gs2ea\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora </div></div><div class=\"c wdc h2d gs2eb\"><div class=\"t m0 x46 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdd h2d gs2ec\"><div class=\"t m0 xb4 h5 y7d0 ff2 fsd fc0 sc0 ls0 ws0\">Tecnolog\u00eda &amp; Vitaminas<span class=\"fs1\">, S.L. </span></div></div><div class=\"c wd9 h2d gs2ed\"><div class=\"t m0 x85 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 ha3 gs2ee\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">AT Capselos S.L.  </div></div><div class=\"c wda ha3 gs2ef\"><div class=\"t m0 xb4 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">Pol\u00edgono Industrial \"Valle del Cinca\", Calle C, parcela </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">41.03, Barbastro (Huesca) </div></div><div class=\"c wdb ha3 gs2f0\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Nutrici\u00f3n y salud animal </div></div><div class=\"c wdc ha3 gs2f1\"><div class=\"t m0 x46 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdd ha3 gs2f2\"><div class=\"t m0 xb4 h5 y7da ff2 fsd fc0 sc0 ls0 ws0\">Tecnolog\u00eda &amp; Vitaminas<span class=\"fs1\">, S.L. </span></div><div class=\"t m0 xb4 h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">Ingaso Farm, S.L.U </div></div><div class=\"c wd9 ha3 gs2f3\"><div class=\"t m0 x2e h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">82% </div><div class=\"t m0 x2e h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">18% </div></div><div class=\"c wd6 h2d gs2f4\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma Colombia, S.A.S. </div></div><div class=\"c wda h2d gs2f5\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Av. Carretera 7, 155C, Bogot\u00e1 (Colombia) </div></div><div class=\"c wdb h2d gs2f6\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora medicamentos </div></div><div class=\"c wdc h2d gs2f7\"><div class=\"t m0 xc h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">PwC </div></div><div class=\"c wdd h2d gs2f8\"><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div></div><div class=\"c wd9 h2d gs2f9\"><div class=\"t m0 x85 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">100% </div></div><div class=\"c wd6 ha4 gs2fa\"><div class=\"t m0 xb4 h5 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">Global Farma, S.A. </div></div><div class=\"c wda ha4 gs2fb\"><div class=\"t m0 xb4 h5 y817 ff2 fs1 fc0 sc0 ls0 ws0\">5TA Av. 16-62 Edificio Platina <span class=\"ff6\">\u2013</span> Ciudad de Guatemala </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">(Guatemala) </div></div><div class=\"c wdb ha4 gs2fc\"><div class=\"t m0 xb4 h5 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">Laboratorio farmac\u00e9utico </div></div><div class=\"c wdc ha4 gs2fd\"><div class=\"t m0 xc h5 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">PwC </div></div><div class=\"c wdd ha4 gs2fe\"><div class=\"t m0 xb4 h5 y817 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A. </div><div class=\"t m0 xb4 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Ingaso Farm S.L.U </div></div><div class=\"c wd9 ha4 gs2ff\"><div class=\"t m0 x56 h5 y817 ff2 fs1 fc0 sc0 ls0 ws0\">99,99% </div><div class=\"t m0 x90 h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">0,01% </div></div><div class=\"c wd6 ha3 gs300\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">ISF by Farm Faes, S.L. </div></div><div class=\"c wda ha3 gs301\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Plhus RD Valdabra 9/11 <span class=\"ff6\">\u2013</span> Huesca 22197 </div></div><div class=\"c wdb ha3 gs302\"><div class=\"t m0 xb4 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">Nutrici\u00f3n y salud animal </div></div><div class=\"c wdc ha3 gs303\"><div class=\"t m0 x46 h5 y7d9 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdd ha3 gs304\"><div class=\"t m0 xb4 h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">Ingaso Farm, S.L.U. </div><div class=\"t m0 xb4 h5 y12 ff2 fsd fc0 sc0 ls0 ws0\">Tecnolog\u00eda &amp; Vitaminas<span class=\"fs1\">, S.L. </span></div></div><div class=\"c wd9 ha3 gs305\"><div class=\"t m0 x2e h5 y7da ff2 fs1 fc0 sc0 ls0 ws0\">70% </div><div class=\"t m0 x2e h5 y12 ff2 fs1 fc0 sc0 ls0 ws0\">30% </div></div><div class=\"c wd6 ha8 gs306\"><div class=\"t m0 xb4 h5 y819 ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma Gulf FZCO (anteriormente NovoSci </div><div class=\"t m0 xb4 h5 y7e8 ff2 fs1 fc0 sc0 ls0 ws0\">Healthcare FZCO) </div></div><div class=\"c wda ha8 gs307\"><div class=\"t m0 xb4 h5 y81a ff2 fs1 fc0 sc0 ls0 ws0\">South Zone, Jebel Ali Free Zone, Dub\u00e1i, EAU </div></div><div class=\"c wdb ha8 gs308\"><div class=\"t m0 xb4 h5 y81a ff2 fs1 fc0 sc0 ls0 ws0\">Comercializadora </div></div><div class=\"c wdc ha8 gs309\"><div class=\"t m0 x15 h5 y81b ff2 fs1 fc0 sc0 ls0 ws0\">Real Time </div><div class=\"t m0 x45 h5 y81a ff2 fs1 fc0 sc0 ls0 ws0\">Audi y M<span class=\"ls17\">BC </span></div><div class=\"t m0 x1a h5 y7d0 ff2 fs1 fc0 sc0 ls0 ws0\">Auditing </div></div><div class=\"c wdd ha8 gs30a\"><div class=\"t m0 xb4 h5 y81c ff2 fs1 fc0 sc0 ls0 ws0\">Faes Farma, S.A.  </div><div class=\"t m0 xb4 h5 y7e9 ff2 fs1 fc0 sc0 ls0 ws0\">Ingaso Farm S.L.U. </div></div><div class=\"c wd9 ha8 gs30b\"><div class=\"t m0 x2e h5 y81b ff2 fs1 fc0 sc0 ls0 ws0\">90% </div><div class=\"t m0 x2e h5 y81a ff2 fs1 fc0 sc0 ls0 ws0\">10% </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "es",
    "entity": "scheme:959800FXZQY7U3P1G969",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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  },
  "fact-365": {
   "value": "Este Anexo forma parte integrante d<span class=\"_ _2\"></span>e las notas 1 y 3.1 de las cuentas anuales consolidadas.<span class=\"_ _2\"></span> Denominaci\u00f3n social         Domicilio social Actividad Auditor Sociedad titular de  la participaci\u00f3n % participaci\u00f3n Lazlo Internacional, S.A. Sociedad Unipersonal V\u00eda de los Poblados, 3 <span class=\"ff6\">\u2013</span> Madrid Comercializaci\u00f3n de productos OTC - Faes Farma, S.A. 100% Laboratorios Veris, S.A. Sociedad Unipersonal V\u00eda de los Poblados, 3 <span class=\"ff6\">\u2013</span> Madrid Laboratorio farmac\u00e9utico - Faes Farma, S.A. 100% Faes Farma Portugal, S.A. R. El\u00edas Garc\u00eda, 28 <span class=\"ff6\">\u2013</span> Amadora (Portugal) Laboratorio farmac\u00e9utico PwC Faes Farma, S.A. 100% Olve Farmac\u00eautica, Limitada R. El\u00edas Garc\u00eda, 28 - Amadora (Portugal) Laboratorio farmac\u00e9utico - Faes Farma Portugal, S.A. 100% Ingaso Farm, S.L.U. P. El Carrascal, 2 Lanciego (Alava) Nutrici\u00f3n y salud animal PwC Faes Farma, S.A. 100% Faes Farma Chile, Salud y Nutrici\u00f3n SpA Avenida Las Condes 7700, Oficina 303-A, Santiago (Chile) Comercializadora Crowe Faes Farma, S.A. Ingaso Farm, S.L.U. 99,65% 0,35% Faes Farma del Ecuador S.A. Av. Shyris 860 - Quito (Ecuador) Venta al por mayor de productos farmac\u00e9uticos ARMS Faes Farma, S.A. Ingaso Farm, S.L.U. 99,97% 0,03% Faes Farma Per\u00fa, S.A.C Avenida De La Floresta 497 Int 303, Urb. Chacarilla del Estanque. San Borja - Lima (Per\u00fa) Comercializadora - Faes Farma, S.A. Ingaso Farm, S.L.U.. 99,99% 0,01% Faes Farma Nigeria Limited N\u00ba 25 D Ladoke Akintola Street, G<span class=\"_ _6\"></span>.R.A. Ikeja, <span class=\"_ _2\"></span>Lagos (Nigeria) Comercializadora Grant Thornton Faes Farma, S.A. Ingaso Farm, S.L.U. 99,89% 0,11% Faes Farma M\u00e9xico, S.A. de C.V. Av. Prolongaci\u00f3n Paseo de la Reforma, 51 Piso 8, Ciudad de M\u00e9xico (M\u00e9xico) Comercializadora farmac\u00e9uticos y alimentos para la salud animal - Faes Farma, S.A.  Ingaso Farm S.L.U. 99,99% 0,01\u00ba% Colpharma, S.R.L. Via A.M. Vicenzi 19/4 <span class=\"ff6\">\u2013</span> Parma (Italia) Comercializadora PwC Faes Farma, S.A. 51% Tecnolog\u00eda &amp; Vitaminas, S.L. Carrer de les Sorts <span class=\"ff6\">\u2013</span> Alforja (Tarragona) Nutrici\u00f3n y salud animal PwC Faes Farma, S.A. Ingaso Farm S.L.U 99% 1%<span class=\"ls0\"> </span>Cidosa, S.A.U. Carrer de les Sorts <span class=\"ff6\">\u2013</span> Alforja (Tarragona) Comercializadora - Tecnolog\u00eda &amp; Vitaminas, S.L. 100% AT Capselos S.L.  Pol\u00edgono Industrial \"Valle del Cinca\", Calle C, parcela 41.03, Barbastro (Huesca) Nutrici\u00f3n y salud animal - Tecnolog\u00eda &amp; Vitaminas, S.L. Ingaso Farm, S.L.U 82% 18% Faes Farma Colombia, S.A.S. Av. Carretera 7, 155C, Bogot\u00e1 (Colombia) Comercializadora medicamentos PwC Faes Farma, S.A. 100% Faes Farma Centroam\u00e9rica y Caribe, S.A. (anteriormente Global Farma, S.A.) 5TA Av. 16-62 Edificio Platina <span class=\"ff6\">\u2013</span> Ciudad de Guatemala (Guatemala) Laboratorio farmac\u00e9utico PwC Faes Farma, S.A. Ingaso Farm S.L.U 99,99% 0,01% ISF by Farm Faes, S.L. Plhus RD Valdabra 9/11 <span class=\"ff6\">\u2013</span> Huesca 22197 Nutrici\u00f3n y salud animal - Ingaso Farm, S.L.U. Tecnolog\u00eda &amp; Vitaminas, S.L. 70% 30% Faes Farma Gulf FZCO South Zone, Jebel Ali Free Zone, Dub\u00e1i, EAU Comercializadora Real Time Audit y MBC Auditing Faes Farma, S.A.  Ingaso Farm S.L.U. 90% 10% Laborat\u00f3rio Edol - Produtos Farmac\u00eauticos, S.A.  Avenida 25 de Abril, 6 e 6A, 2795 225 Linda-a-Velha, Portugal Laboratorio farmac\u00e9utico BDO Faes Farma, S.A. 100% Setriworld - Promo\u00e7\u00e3o e Investimento, S.A. Avenida 25 de Abril, 6 e 6A, 2795 225 Linda-a-Velha, Portugal Comercializadora medicamentos BDO Faes Farma, S.A. 100% Denominaci\u00f3n social         Domicilio social Actividad Auditor Sociedad titular de  la participaci\u00f3n % participaci\u00f3n VAPP Produ\u00e7\u00e3o e Comercializa\u00e7\u00e3o de Produtos para Veterin\u00e1ria, LDA Rua Casal do Canas, n\u00ba6, Carnaxide, 2790 204 Carnaxide, Portugal Nutrici\u00f3n y salud animal - Laborat\u00f3rio Edol <span class=\"ff6\">\u2013</span> Produtos Farmac\u00eauticos, S.A. 100% Farmac\u00eautica Austral, LDA  Rua 13.008, Quarteir\u00e3o n.\u00ba10, Armaz\u00e9m B12, Bairro Matola Fomento, City of Matola, Mozambique Comercializadora medicamentos - Laborat\u00f3rio Edol <span class=\"ff6\">\u2013</span> Produtos Farmac\u00eauticos, S.A. 100% SIFI, S.p.A.  Via Ercole Patti 36 <span class=\"ff6\">\u2013</span> <span class=\"ff6\">95025 Aci Sant\u2019Antonio (CT) </span>Italia Laboratorio farmac\u00e9utico Deloitte Faes Farma, S.A. Capitolosedici, S.p.A. 50,10% 49,90% Capitolosedici, S.p.A. Via Ercole Patti 36 <span class=\"ff6\">\u2013</span> <span class=\"ff6\">95025 Aci Sant\u2019Antonio (CT) </span>Italia Veh\u00edculo de inversi\u00f3n - Faes Farma, S.A. 100% SIFI France, S.A.S.  8 Rue des Grandes Terres 92500 Rueil Malmaison France Comercializadora medicamentos Noir Sur Blanc Finance SIFI, S.p.A.  100% SIFI Iberica S.L.  Calle Poeta Joan Maragall, 47, 4\u00aa 28020 Madrid Comercializadora medicamentos - SIFI, S.p.A.  100% Laboratorios Sifi de Mexico S.A. de C.V.. Cordoba 42 Piso 8-807, COLONIA ROMA Norte C.P. 06700 Cuahtemoc Ciudad de Mexico <span class=\"ff6\">\u2013</span> MEXICO Comercializadora medicamentos Deloitte SIFI, S.p.A.  SIFI Switzerland, Sagl 99,998% 0,002% S.C. Oftafarma Romania S.r.l.  Str. Carol Davila, Nr. 105 - 107,Et. 2, Ap. 5 Sector 5 Bucuresti <span class=\"ff6\">\u2013</span> ROMANIA Comercializadora medicamentos Deloitte SIFI, S.p.A. 100% SIFI Surgical S.r.l.  52 Heltai Gaspar, appt.1, ground floor Cluj County, Cluj Napoca ROMANIA Comercializadora medicamentos - SIFI, S.p.A.  SIFI Switzerland, Sagl 99,00% 1,00% SIFI Pharmaceuticals Ltd.  c/o Goodman Jones LLP 1st Floor, Arthur Stanley House, 40-50 Tottenham Street, London Comercializadora medicamentos Goodman Jones LLP<span class=\"ls0\"> </span>SIFI, S.p.A. 100% SIFI Switzerland Sagl c/o TALENTURE SA Via Canova 9 - 6900 Lugano (SVIZZERA)  Comercializadora medicamentos - SIFI, S.p.A. 100% SIFI ILAC A.S.  Maltepe Mah. Mithatpa\u015fa Cad. No: 217 G\u00fczelbah\u00e7e / \u0130zmir (Turkey)<span class=\"ff2\"> </span>Comercializadora medicamentos Deloitte SIFI, S.p.A. 100% Este Anexo forma parte integrante d<span class=\"_ _2\"></span>e las notas 1 y 3.1 de las cuentas anuales consolidadas.<span class=\"_ _2\"></span> Detalle de las <span class=\"ls0\"> </span>Sociedades Dependientes <span class=\"_ _2\"></span>a 31 de diciembre de 202<span class=\"_ _2\"></span>4 Denominaci\u00f3n social         Domicilio social Actividad Auditor Sociedad titular de  la participaci\u00f3n % participaci\u00f3n Lazlo Internacional, S.A. Sociedad Unipersonal V\u00eda de los Poblados, 3 <span class=\"ff6\">\u2013</span> Madrid Comercializaci\u00f3n de productos OTC - Faes Farma, S.A. 100% Laboratorios Veris, S.A. Sociedad Unipersonal V\u00eda de los Poblados, 3 <span class=\"ff6\">\u2013</span> Madrid Laboratorio farmac\u00e9utico - Faes Farma, S.A. 100% Faes Farma Portugal, S.A. R. El\u00edas Garc\u00eda, 28 <span class=\"ff6\">\u2013</span> Amadora (Portugal) Laboratorio farmac\u00e9utico PwC Faes Farma, S.A. 100% Olve Farmac\u00eautica, Limitada R. El\u00edas Garc\u00eda, 28 - Amadora (Portugal) Laboratorio farmac\u00e9utico - Faes Farma Portugal, S.A. 100% Veris Farmac\u00e9utica, Limitada R. El\u00edas Garc\u00eda, 28 - Amadora (Portugal) Laboratorio farmac\u00e9utico - Faes Farma Portugal, S.A. 100% Ingaso Farm, S.L.U. P. El Carrascal, 2 Lanciego (Alava) Nutrici\u00f3n y salud animal PwC Faes Farma, S.A. 100% Faes Farma Chile, Salud y Nutrici\u00f3n Limitada Avenida Las Condes 7700, Oficina 303-A, Santiago <span class=\"ff6\">\u2013</span> Chile Santiago (Chile) Comercializadora Crowe Faes Farma, S.A. Ingaso Farm, S.L.U. 99,65% 0,35% Faes Farma del Ecuador S.A. Av. Shyris 860 - Quito (Ecuador) Venta al por mayor de productos farmac\u00e9uticos ARMS Faes Farma, S.A. Ingaso Farm, S.L.U. 99,97% 0,03% Faes Farma Per\u00fa, S.A.C Avenida De La Floresta 497 Int 303, Urb. Chacarilla del Estanque. San Borja - Lima (Per\u00fa) Comercializadora - Faes Farma, S.A. Ingaso Farm, S.L.U.. 99,99% 0,01% Faes Farma Nigeria Limited N\u00ba 25 D Ladoke Akintola Street, G<span class=\"_ _6\"></span>.R.A. Ikeja,<span class=\"_ _2\"></span> Comercializadora Grant Faes Farma, S.A. 99,89% Lagos (Nigeria) Thornton Ingaso Farm, S.L.U. 0,11% Faes Farma M\u00e9xico, S.A. de C.V. Av. Prolongaci\u00f3n Paseo de la Reforma, 51 Piso 8, Ciudad de M\u00e9xico (M\u00e9xico) Comercializadora farmac\u00e9uticos y alimentos para la salud animal - Faes Farma, S.A.  Ingaso Farm S.L.U. 99,99% 0,01\u00ba% Colpharma, S.R.L. Via A.M. Vicenzi 19/4 <span class=\"ff6\">\u2013</span> Parma (Italia) Comercializadora PwC Faes Farma, S.A. 51% Tecnolog\u00eda &amp; Vitaminas<span class=\"fs1\">, S.L. </span>Carrer de les Sorts <span class=\"ff6\">\u2013</span> Alforja (Tarragona) Nutrici\u00f3n y salud animal PwC Faes Farma, S.A. Ingaso Farm S.L.U 99% 1%<span class=\"ls0\"> </span>Cidosa, S.A.U. Carrer de les Sorts <span class=\"ff6\">\u2013</span> Alforja (Tarragona) Comercializadora - Tecnolog\u00eda &amp; Vitaminas<span class=\"fs1\">, S.L. </span>100% AT Capselos S.L.  Pol\u00edgono Industrial \"Valle del Cinca\", Calle C, parcela 41.03, Barbastro (Huesca) Nutrici\u00f3n y salud animal - Tecnolog\u00eda &amp; Vitaminas<span class=\"fs1\">, S.L. </span>Ingaso Farm, S.L.U 82% 18% Faes Farma Colombia, S.A.S. Av. Carretera 7, 155C, Bogot\u00e1 (Colombia) Comercializadora medicamentos PwC Faes Farma, S.A. 100% Global Farma, S.A. 5TA Av. 16-62 Edificio Platina <span class=\"ff6\">\u2013</span> Ciudad de Guatemala (Guatemala) Laboratorio farmac\u00e9utico PwC Faes Farma, S.A. Ingaso Farm S.L.U 99,99% 0,01% ISF by Farm Faes, S.L. Plhus RD Valdabra 9/11 <span class=\"ff6\">\u2013</span> Huesca 22197 Nutrici\u00f3n y salud animal - Ingaso Farm, S.L.U. Tecnolog\u00eda &amp; Vitaminas<span class=\"fs1\">, S.L. </span>70% 30% Faes Farma Gulf FZCO (anteriormente NovoSci Healthcare FZCO) South Zone, Jebel Ali Free Zone, Dub\u00e1i, EAU Comercializadora Real Time Audi y M<span class=\"ls17\">BC </span>Auditing Faes Farma, S.A.  Ingaso Farm S.L.U. 90% 10% ",
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