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  "fact-417": {
   "value": "1.  Actividad del Grupo Amper, S.A. (la Sociedad o Sociedad dominante) es una sociedad constituida el 19 de enero de 1971, por  transformaci\u00f3n  de  la  Sociedad  Limitada  Amper  Radio,  S.L.,  no  habiendo  modificado  su denominaci\u00f3n  social  desde  la  constituci\u00f3n.  Su  domicilio  social  se  encuentra  en  la  calle  Virgilio,  2, Edificio 4 de la Ciudad de la Imagen en Pozuelo de Alarc\u00f3n (Madrid). Su objeto social  es  la investigaci\u00f3n, desarrollo,  fabricaci\u00f3n,  reparaci\u00f3n, comercializaci\u00f3n,  ingenier\u00eda, instalaci\u00f3n  y  mantenimiento  de  sistemas  y  equipos  de  telecomunicaci\u00f3n  y  electr\u00f3nica  y  sus componentes, as\u00ed como la adquisici\u00f3n, tenencia, administraci\u00f3n, mediaci\u00f3n, gravamen o disposici\u00f3n de toda clase de bienes muebles e inmuebles, acciones, participaciones sociales y valores mobiliarios en genera Adicionalmente a las operaciones que lleva a cabo directamente, Amper, S.A. es cabecera de un grupo de entidades dependientes, que se dedican a actividades diversas y que constituyen, junto con ella el Grupo  Amper  (en  adelante,  el  Grupo).  Consecuentemente,  Amper,  S.A.  est\u00e1  obligada  a  elaborar, adem\u00e1s  de  sus  propias  Cuentas  Anuales,  Cuentas  Anuales  Consolidadas  del  Grupo  que  incluyen asimismo las inversiones en sociedades asociadas. Amper, S.A. forma parte del Sector \"Nuevas Tecnolog\u00edas\u201d. Las acciones de Amper cotizan en bolsa y est\u00e1n incluidas desde el 1 de julio de 2005 en el Ibex Small Cap. Las  Cuentas  Anuales  Consolidadas  de  Amper  del  ejercicio  2022  fueron  aprobadas  por  la  Junta General Ordinaria de Accionistas  de  Amper,  S.A. celebrada el  30 de junio de 2023. Tal y  como  se explica  en  la  Nota  2.1.  \u201cProceso  de  reexpresi\u00f3n\u201d,  dicha  cuentas  consolidadas  se  han  modificado principalmente por un requerimiento de la CNMV. Estas Cuentas Anuales Consolidadas se presentan en miles de euros (salvo menci\u00f3n expresa) por ser  el euro la moneda funcional y de presentaci\u00f3n de la Sociedad dominante.  Las  operaciones  realizadas  por  las  filiales  extranjeras  con  moneda  distinta  a  la  funcional  de  la Sociedad Dominante se integran de conformidad con las pol\u00edticas establecidas en la Nota 3. ",
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   "value": "Su objeto social  es  la investigaci\u00f3n, desarrollo,  fabricaci\u00f3n,  reparaci\u00f3n, comercializaci\u00f3n,  ingenier\u00eda, instalaci\u00f3n  y  mantenimiento  de  sistemas  y  equipos  de  telecomunicaci\u00f3n  y  electr\u00f3nica  y  sus componentes, as\u00ed como la adquisici\u00f3n, tenencia, administraci\u00f3n, mediaci\u00f3n, gravamen o disposici\u00f3n de toda clase de bienes muebles e inmuebles, acciones, participaciones sociales y valores mobiliarios en genera ",
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    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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  "fact-4": {
   "value": "Amper,  S.A.",
   "dimensions": {
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    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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  },
  "fact-5": {
   "value": "Estas Cuentas Anuales Consolidadas se presentan en miles de euros (salvo menci\u00f3n expresa) por ser  el euro la moneda funcional y de presentaci\u00f3n de la Sociedad dominante.  Las  operaciones  realizadas  por  las  filiales  extranjeras  con  moneda  distinta  a  la  funcional  de  la Sociedad Dominante se integran de conformidad con las pol\u00edticas establecidas en la Nota 3. ",
   "dimensions": {
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    "language": "es",
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  "fact-440": {
   "value": "2.   Bases de presentaci\u00f3n de las cuentas anuales y principios de consolidaci\u00f3n 2.1 Aplicaci\u00f3n de las Normas Internacionales de Informaci\u00f3n Financiera (NIIF) Las  Cuentas  Anuales  Consolidadas  del  ejercicio  2023  han  sido  elaboradas  de  acuerdo  con  lo establecido por las Normas Internacionales de Informaci\u00f3n Financiera, siendo de aplicaci\u00f3n las NIIF vigentes a 31 de diciembre de 2023 seg\u00fan han sido adoptadas por la Uni\u00f3n Europea (en adelante NIIF \u2013 UE), de conformidad con el Reglamento (CE) n\u00ba 1606/2002 del Parlamento Europeo y del Consejo y las  actualizaciones  posteriores,  teniendo  en  consideraci\u00f3n  la  totalidad  de  los  principios  y  normas contables y de los criterios de valoraci\u00f3n de aplicaci\u00f3n obligatoria que tienen un efecto significativo, as\u00ed como las alternativas que la normativa permite a este respecto. De  acuerdo  con  dicha  regulaci\u00f3n,  en  el  \u00e1mbito  de  aplicaci\u00f3n  de  las  Normas  Internacionales  de Informaci\u00f3n Financiera, y en la elaboraci\u00f3n de estas Cuentas Anuales Consolidadas del Grupo, cabe destacar los siguientes aspectos: \u2022  Las NIIF-UE se aplican en la elaboraci\u00f3n de la informaci\u00f3n financiera consolidada del Grupo. Los estados financieros de las sociedades individuales que forman parte del Grupo, se siguen elaborando y presentando de acuerdo con las normas contables establecidas en cada pa\u00eds en el que se encuentran.  En el caso de las participadas de Amper en Espa\u00f1a, es el Plan General de Contabilidad. \u2022  De  acuerdo  con  las  NIIF  -  UE,  en  estas  Cuentas  Anuales  Consolidadas  se  incluyen  los siguientes estados consolidados del Grupo correspondientes al ejercicio 2023: -  Estado de Situaci\u00f3n Financiera Consolidado  -  Cuenta de Resultados Consolidada -  Estado de Resultado Global Consolidado -  Estado de Flujos de Efectivo Consolidado -  Estado de Cambios en el Patrimonio Neto Consolidado \u2022  De acuerdo con la regulaci\u00f3n anteriormente mencionada, se presenta, a efectos comparativos, el estado de situaci\u00f3n financiera consolidado, la cuenta de resultados consolidada, el estado de resultado  global consolidado,  el  estado  de  flujos  de  efectivo  consolidado y  el estado  de cambios en el patrimonio neto consolidado, correspondientes al ejercicio 2023, elaborados con criterios NIIF - UE.  \u2022  Proceso de Reexpresi\u00f3n Durante el ejercicio 2023 los Estados Financieros del Grupo relativos al ejercicio cerrado el 31 de diciembre de 2022 fueron objeto de revisi\u00f3n ordinaria por la CNMV. Una  vez  concluida  dicha  revisi\u00f3n,  la  CNMV,  de  conformidad  con  sus  facultades  como organismo supervisor del mercado de valores, ha requerido a la Sociedad del Grupo, Amper Sistemas,  S.A.U,  utilizar  para  los  ejercicios  2021  y  2022  un  criterio  de  contabilizaci\u00f3n  del contrato  para  la  fabricaci\u00f3n,  instalaci\u00f3n,  operaci\u00f3n  y  mantenimiento  de  los  sistemas  de inteligencia  de  se\u00f1al  (inhibici\u00f3n,  intervenci\u00f3n  y  control)  y  antidrones  de  diversas  c\u00e1rceles brasile\u00f1as  que  tiene  como  cliente  final  la  Secretar\u00eda  de  Justicia  y  Sistema  Penal  y Socioeducativo  del  Estado  de  Rio  Grande  Do  Sul  en  Brasil,  distinto  del  utilizado  por  la Sociedad en aplicaci\u00f3n de su juicio en sus cuentas anuales auditadas en los citados ejercicios. Este  cambio  de  criterio  sobre  la  interpretaci\u00f3n  de  la  NIIF  15  da  lugar  a  una  necesidad  de reexpresi\u00f3n  de  determinadas  partidas  de  los  Estados  Financieros Consolidados  del  Grupo relativos a los ejercicios 2021 y 2022, para que las mismas se ajusten al criterio requerido por la CNMV.  La diferencia de criterio establecida por la CNMV principalmente se bas\u00f3 en que el contrato tiene una sola obligaci\u00f3n de desempe\u00f1o y se podr\u00e1 registrar el ingreso a medida que se preste el servicio, mientras que el Grupo hab\u00eda definido dos obligaciones de desempe\u00f1o: (i) el dise\u00f1o, fabricaci\u00f3n e instalaci\u00f3n de equipos de inhibici\u00f3n y (ii) la operaci\u00f3n y mantenimiento de dicho sistema durante un per\u00edodo de tiempo identificado en el contrato, que se prestaban a lo largo del tiempo.  Esencialmente, fruto de la referida reexpresi\u00f3n, han sido eliminados los ingresos asociados a dicho contrato en los ejercicios 2021 y 2022 por un importe conjunto de 25,8 millones de euros, por el devengo de la obligaci\u00f3n de desempe\u00f1o (i) mencionada anteriormente, cifra a la que se a\u00f1ade el registro del componente financiero asociado en el ejercicio 2022 por importe de 1,5 millones  de  euros,  as\u00ed  como  los  m\u00e1rgenes  asociados,  mientras  que  los  costes  se  han capitalizado, pasando a formar parte del inmovilizado material.  Dichos  ingresos  se  devengar\u00e1n  en  los  a\u00f1os  2024  y  sucesivos,  momento  en  el  que  se reconocer\u00e1n los correspondientes m\u00e1rgenes. Adicionalmente,  como  consecuencia  de  la  citada  revisi\u00f3n  ordinaria  de  la  CNMV,  el  Grupo Amper ha procedido a reflejar en la presentaci\u00f3n del estado consolidado de flujos de efectivo del ejercicio 2022,  determinados importes relativos a ciertas operaciones financieras que se revelaron  en  la  Nota 14.1  de las  cuentas  anuales consolidadas  del  ejercicio  2022  y  que  al haber sido concedidos por entidades  no financieras, se  hab\u00edan incluido en  dicho  estado de flujos consolidado como flujos operativos en lugar de flujos financieros. Por tanto, los flujos de efectivo de explotaci\u00f3n se han minorado en 25 millones de euros y los flujos de efectivo de financiaci\u00f3n se han incrementado por ese mismo importe. Asimismo, y como consecuencia de la finalizaci\u00f3n del proceso de asignaci\u00f3n del precio de las combinaciones  de  negocio  que  tuvieron  lugar  en  el  ejercicio  2022  (ver  nota  2.3.2.),  se  ha procedido a la reclasificaci\u00f3n de las siguientes partidas en el estado de  situaci\u00f3n financiera consolidada correspondiente al ejercicio 2022 informada en este ejercicio 2023 (en miles de euros) En virtud de lo anterior, se incluye el siguiente cuadro mostrando la informaci\u00f3n reexpresada, relativa  a  los  ejercicios  cerrados  el  31  de  diciembre  de  2021  y  2022,  en  los  que  se  ha procedido a reflejar los referidos ajustes en las partidas afectadas de la cuenta de resultados consolidada, el balance de situaci\u00f3n consolidado y el estado de flujos de efectivo consolidado: Ep\u00edgrafes Afectados Nota Saldo informado en CC.AA. a 31.12.2022 Cambio de criterio PPA Error Saldo reexpresado  2022 Fondo de comercio  4 27.895 - (795) - 27.100 Inmovilizado Intangible 5 72.872 1.087 - 73.959 Inmovilizado Material  6 20.698 13.483 - - 34.181 Activos Financieros no Corrientes 8 27.358 (19.565) - - 7.793 Deudores Comerciales y otras cuentas a cobrar 10 138.075 (6.238) - - 131.837 Patrimonio Neto de la Sociedad Dominante 11 62.420 (12.320) (66) - 50.034 Patrimonio Neto de las Participaciones No Dominantes 11 3.065 - 86 - 3.151 Pasivo por impuesto diferido 19 4.685 - 272 - 4.957 Importe Neto de la Cifra de Negocios 15.1 337.466 (14.100) - - 323.366 Trabajos realizados para el inmovilizado y otros ingresos 15.2 11.327 6.781 - - 18.108 Deterioros no recurrentes y amortizaciones inmovilizado 18 (14.123) - (98) - (14.221) Gastos Financieros 16 (9.241) 1.543  - - (7.698) Impuesto sobre ganancias 19 2.158 - 25 - 2.183 Flujos de Tesorer\u00eda de Explotaci\u00f3n (143) - - (25.000) (25.143) Flujos de Tesorer\u00eda de Financiaci\u00f3n 3.677 - - 25.000 28.677 a) Normas e interpretaciones aprobadas por la Uni\u00f3n Europea aplicadas por primera vez en este ejercicio Las pol\u00edticas  contables utilizadas  en la  preparaci\u00f3n de  estas  cuentas  anuales  consolidadas  son  las mismas que las aplicadas en las cuentas anuales consolidadas del ejercicio anual terminado el 31 de diciembre  de  2022,  ya  que  ninguna  de  las  normas,  interpretaciones  o  modificaciones  que  son  de aplicaci\u00f3n por primera vez en este ejercicio han tenido impacto en las pol\u00edticas contables del Grupo, a excepci\u00f3n de la siguiente modificaci\u00f3n. \u2022  Modificaciones a la NIC 1 y al Documento de Pr\u00e1ctica de las NIIF, N\u00ba2 - Informaci\u00f3n a Revelar sobre Pol\u00edticas Contables  En estas modificaciones, el IASB ha incluido una gu\u00eda y ejemplos para aplicar el juicio al identificar qu\u00e9 pol\u00edticas  contables  son  materiales.  Las  modificaciones  reemplazan  el  criterio  de  desglosar  pol\u00edticas contables significativas por pol\u00edticas contables materiales. Tambi\u00e9n, proporciona una gu\u00eda sobre c\u00f3mo hay  que  aplicar  el  concepto  de  material  para  decidir  qu\u00e9  pol\u00edticas  contables  lo  son.  El  Grupo  ha adaptado  la  Nota  3  siguiente  donde  se  detallan  las  normas  de  valoraci\u00f3n  bas\u00e1ndose  en  la  gu\u00eda  y ejemplos del IASB. b)  Normas  e  interpretaciones  emitidas  por  el  IASB,  pero  que  no  son  aplicables  en  este ejercicio El  Grupo  tiene  la  intenci\u00f3n  de  adoptar  las  normas,  interpretaciones  y  modificaciones  a  las  normas emitidas  por  el  IASB,  que  no  son  de  aplicaci\u00f3n  obligatoria  en  la  Uni\u00f3n  Europea  a  la  fecha  de formulaci\u00f3n de estas cuentas anuales consolidadas y referidas a: \u2022  Modificaciones  a  la  NIC  1  Presentaci\u00f3n  de  estados  financieros:  clasificaci\u00f3n  de  pasivos financieros como corrientes o no corrientes  En enero del 2020, el IASB emiti\u00f3 sus modificaciones a los p\u00e1rrafos 69 a 76 de la NIC 1 Presentaci\u00f3n de estados financieros (\u201cmodificaci\u00f3n del 2020\u201d) para aclarar los requerimientos que hay que aplicar en  la clasificaci\u00f3n de los pasivos como corrientes o no corrientes. Posteriormente, en octubre del 2022, el IASB  ha  publicado  la  \u201cmodificaci\u00f3n  del  2022\u201d,  que  es  adicional  a  la  \u201cmodificaci\u00f3n  del  2020  \u201c.  Los principales cambios entre la IAS 1 actual y los cambios introducidos en ambas modificaciones (2020 y 2022) son los siguientes: -  Derecho a diferir la liquidaci\u00f3n. Las modificaciones clarifican que, si el derecho de una entidad a diferir la liquidaci\u00f3n depende de covenants futuros, la entidad tiene derecho a diferir el pago incluso si no cumple con dichos covenants futuros a la fecha de cierre. Saldo informado en CC.AA. a 31.12.2021 Cambio de Criterio Saldo reexpresado  2021 Inmovilizado Material  6 19.526 6.702 26.228 Deudores Comerciales y otras cuentas a cobrar 10 132.275 (13.246) 119.029 Patrimonio Neto de la Sociedad Dominante 11 67.587 (6.544) 61.043 Importe Neto de la Cifra de Negocios 15.1 307.709 (13.246) 294.463 Trabajos realizados para el inmovilizado y otros ingresos 15.2 14.115 6.702 20.817  Diferimientos esperados. Las modificaciones clarifican que la clasificaci\u00f3n de un pasivo se ve inalterada  por la  probabilidad  de  que  la  entidad  ejercite su  derecho  a  diferir  el  pago  por al menos 12 meses tras el cierre del ejercicio. -  Liquidaci\u00f3n mediante instrumentos de patrimonio propio. Las modificaciones clarifican que hay una excepci\u00f3n a los requerimientos para liquidar pasivos mediante instrumentos de patrimonio propio que impacta la clasificaci\u00f3n del pasivo.  -  Desgloses.  Las  modificaciones  requieren  desgloses  adicionales  para  los  contratos  de pr\u00e9stamos que se clasifican como pasivos no corrientes y el derecho de la entidad a diferir el pago depende de covenants futuros en los pr\u00f3ximos 12 meses. Las modificaciones ser\u00e1n efectivas para los ejercicios anuales que comiencen a partir del 1 de enero de 2024 (IASB) y se aplicar\u00e1n retroactivamente de acuerdo con la NIC 8 Pol\u00edticas contables, cambios en las estimaciones contables y errores.  \u2022  Modificaciones a la NIC 7 y NIIF 7: Acuerdos de financiaci\u00f3n de proveedores En mayo de 2023, el IASB emiti\u00f3 sus modificaciones a la NIC 7 Estado de flujos de efectivo y NIIF 7 Instrumentos financieros; Informaci\u00f3n a revelar para clarificar las caracter\u00edsticas de los acuerdos de financiaci\u00f3n  e  introducir  nuevos  desgloses  con  el  objetivo  ayudar  a  los  usuarios  de  los  estados financieros  a  comprender  los  efectos  de  estos  acuerdos  en  los  pasivos,  flujos  de  efectivo  y  en  la exposici\u00f3n al riesgo de liquidez. Las modificaciones entrar\u00e1n en vigor para los per\u00edodos anuales que comiencen a partir del 1 de enero de 2024   No existe ning\u00fan principio contable o criterio de valoraci\u00f3n que, teniendo un efecto significativo en  los  estados  financieros  semestrales  resumidos  consolidados,  se  haya  dejado  de  aplicar  en  su elaboraci\u00f3n. 2.2 Bases de presentaci\u00f3n  Las  Cuentas  Anuales  Consolidadas  del  Grupo  Amper  del  ejercicio  2023  han  sido  elaboradas  de acuerdo con lo establecido en las Normas Internacionales de Informaci\u00f3n Financiera, adoptadas por la Uni\u00f3n Europea (NIIF-UE) y dem\u00e1s disposiciones del marco normativo de informaci\u00f3n financiera que resultan  de  aplicaci\u00f3n  con  el  objeto  de  mostrar  la  imagen  fiel  del  patrimonio  consolidado  y  de  la situaci\u00f3n  financiera  consolidada  de  Amper,  S.A.  y  sociedades  dependientes  al  31  de  diciembre  de 2023,  de  los  resultados  consolidados  de  sus  operaciones  y  de  los  flujos  de  efectivo  consolidados correspondientes al ejercicio anual terminado en dicha fecha. Estas Cuentas Anuales Consolidadas del ejercicio 2023 formuladas por el Consejo de Administraci\u00f3n el 28 de febrero de 2024 se someter\u00e1n a la aprobaci\u00f3n de la Junta General Ordinaria de Accionistas, estim\u00e1ndose que ser\u00e1n aprobadas sin modificaci\u00f3n alguna.  Las Cuentas Anuales Consolidadas del ejercicio 2023 del Grupo Amper han sido preparadas a partir de los registros de contabilidad mantenidos por la Sociedad y por las restantes entidades integradas en el Grupo. Cada sociedad prepara sus cuentas anuales siguiendo los principios y criterios contables en vigor en el pa\u00eds en el que realiza las operaciones por lo que en el proceso de consolidaci\u00f3n se han introducido  los  ajustes  y  reclasificaciones  necesarios  para  homogeneizar  entre  s\u00ed  tales  principios  y criterios para adecuarlos a las NIIF - UE. Principio de empresa en funcionamiento  A 31 de diciembre de 2023, el Grupo Amper presenta un fondo de maniobra (Medida Alternativa de Rendimiento  (MAR)  calculada  como  \u201cActivo  corriente\u201d  - \u201cPasivo  corriente\u201d)  negativo  por  importe  de 39.722 miles de euros (29.417 miles de euros de fondo de maniobra negativo al 31 de diciembre de 2022) como consecuencia  principalmente  de  la  estructura de financiaci\u00f3n del Grupo Amper  basada fundamentalmente en deuda a corto plazo.  En este sentido, el Grupo Amper cuenta con una estructura de financiaci\u00f3n vinculada al corto plazo, asociada  a  un  programa  de  pagar\u00e9s  por  importe  m\u00e1ximo  de  80  millones  de  euros  admitido  en  el Mercado Alternativo de Renta Fija (MARF) (el \u201cPrograma de Pagar\u00e9s\u201d). A 31 de diciembre de 2023, el saldo dispuesto bajo este Programa de Pagar\u00e9s asciende a 51.700 miles de euros (59.000 miles de euros al 31 de diciembre de 2022). No obstante lo anterior, el Grupo Amper ha puesto en marcha a lo largo del ejercicio 2023 una serie de medidas con la finalidad de fortalecer su posici\u00f3n financiera y fondo de maniobra. Estas son:  -  Reforzamiento del balance y posici\u00f3n de liquidez a trav\u00e9s de una ampliaci\u00f3n de capital (ver Nota  11)  con  la  finalidad,  entre  otras,  de  reducir  los  pasivos  a  corto  plazo,  entre  otros  los derivados de la deuda asociada al Programa de Pagar\u00e9s, pasando el mismo a una posici\u00f3n de cierre en 2023 de 51,7 millones de euros frente los 59 millones de euros del a\u00f1o anterior (12% de reducci\u00f3n).  -  Foco y seguimiento de las renovaciones en el Programa de Pagar\u00e9s: durante los primeros meses del ejercicio 2024 han vencido 28,1 millones de euros del Programa de Pagar\u00e9s que han sido renovados (incluso con sobredemanda) sin excepci\u00f3n a fecha de formulaci\u00f3n de las presentes cuentas anuales consolidadas.  -  Posibilidad  de  cambio  de  duraciones  de  deuda  (de  corto  a  largo  plazo)  a  trav\u00e9s  de operaciones  espec\u00edficas  en  el  mercado  financiero,  entre  las  que  destaca  la  operaci\u00f3n  de financiaci\u00f3n sindicada por parte de ICO, bajo la direcci\u00f3n y estructuraci\u00f3n de EBN, y con la participaci\u00f3n del ICO y del propio EBN, por un importe total de nueve (9) millones de euros (al 50% cada entidad), con un tipo de inter\u00e9s referenciado al Euribor m\u00e1s un diferencial del 3%, con un vencimiento a medio plazo (5 a\u00f1os) (ver Nota 13).  -  Acuerdos estrat\u00e9gicos con inversores que, bajo esquemas de toma de participaci\u00f3n en el capital social de filiales del Grupo, financian los crecimientos org\u00e1nicos e inorg\u00e1nicos de dichas filiales. En este sentido, cabe mencionar la operaci\u00f3n realizada al cierre del ejercicio 2023 con el  fondo  Growth  Capital,  con  quien  se  ha  suscrito  con  fecha  a 6  de  noviembre  de  2023  el contrato de inversi\u00f3n y socios por un importe de 15 millones de euros.   Asimismo, cabe mencionar, la alianza estrat\u00e9gica entre eks Energy-Hitachy Energy y el Grupo Amper,  para  continuar  siendo  el  socio  estrat\u00e9gico  de  referencia  en  la  fabricaci\u00f3n  de  sus equipos de electr\u00f3nica de potencia para energ\u00edas renovables y almacenamiento de energ\u00eda en sistemas  de  bater\u00edas.  Ello  supone  la  construcci\u00f3n  de  una nueva  f\u00e1brica  de  m\u00e1s  de  13.000 metros cuadrados con una inversi\u00f3n de 20 millones de euros, y que duplicar\u00e1 la capacidad de producci\u00f3n actual, llev\u00e1ndola a unos 100 millones de euros en equipos anuales. Para ello el grupo  Amper  contar\u00e1  con  el  soporte  y  apoyo  financiero  de  la  Xunta  de  Galicia comprometi\u00e9ndose  de  forma  coordinada  a  dotar  de  estabilidad  en  las  necesidades  que  el proyecto va a requerir en el futuro, haci\u00e9ndose extensible a otros proyectos relacionados con e\u00f3lica marina donde el Grupo Amper  ya se encuentra presente a trav\u00e9s de su filial Nervi\u00f3n Naval Offshore. Adicionalmente el Grupo Amper a finales del ejercicio 2023 y en lo que lleva de ejercicio 2024, ha iniciado l\u00edneas de trabajo con diferentes instituciones, tanto p\u00fablicas como privadas entre los que se  encuentran  fondos de  deuda  y/o equity  nacionales  e  internacionales,  con  capacidad inversora  en  compa\u00f1\u00edas  con  negocios  asimilables  a  los  del  Grupo  Amper  e  instituciones financieras bajo el modelo de financiaci\u00f3n sindicada.   Estas  l\u00edneas  est\u00e1n  enfocadas  en  la  obtenci\u00f3n  de  mecanismos  de  financiaci\u00f3n, fundamentalmente  asociadas  a  productos  de  largo  plazo,  que  van  a  posibilitar  el  desarrollo inorg\u00e1nico de la compa\u00f1\u00eda, la financiaci\u00f3n de sus inversiones en activos fijos y circulantes, as\u00ed como  la  disminuci\u00f3n  a  la  exposici\u00f3n  de  duda  de  corto  plazo  actualmente  presente  en  el balance consolidado.  Cabe mencionar que la financiaci\u00f3n de instituciones p\u00fablicas se est\u00e1 articulando sobre la base de pr\u00e9stamos por el hasta 75% de la inversi\u00f3n comprometida con tipos de inter\u00e9s bonificados as\u00ed, como la posibilidad de subvenciones no reintegrables y entrada, incluso, en el capital de las compa\u00f1\u00edas.  -  Desinversiones en Activos no estrat\u00e9gicos, entre los que se encuentra la desinversi\u00f3n de Nervi\u00f3n Miner\u00eda, sociedad clasificada como mantenida para la venta en las presentes cuentas anuales y cuya desinversi\u00f3n definitiva se estima en el primer semestre del ejercicio 2024, as\u00ed como  otros  posibles  activos  a  ser  abordados  por  el  Grupo  en  el  futuro.  Dicha  desinversi\u00f3n posibilitar\u00e1  la  obtenci\u00f3n  no  s\u00f3lo  de  plusval\u00edas  contables  sino  tambi\u00e9n  de  una  fuente  de financiaci\u00f3n adicional destinada a los usos anteriormente expuestos. Cabe mencionar que en el  Plan  de  Negocio se  estima  que  las  desinversiones  planteadas podr\u00e1n alcanzar  hasta  los 25,4 millones de euros.  En  Mayo  de  2023  el  Grupo  Amper  anunci\u00f3  en  la  Bolsa  de  Madrid  su  Plan  Estrat\u00e9gico  y  de Transformaci\u00f3n 2023 - 2026 que conlleva, incluyendo operaciones inorg\u00e1nicas, multiplicar x3 la cifra de ingresos (ventas) y x10,9 la de EBITDA en relaci\u00f3n con la registrada en el ejercicio 2022, as\u00ed como reducir de 9,9 veces la ratio Deuda Financiera Neta / EBITDA, al entorno de 2 a 3 veces. El Plan Estrat\u00e9gico y de Transformaci\u00f3n 2023-2026 contempla importantes inversiones inherentes al propio crecimiento del negocio y otras relativas al crecimiento inorg\u00e1nico, v\u00eda toma de participaci\u00f3n en nuevas sociedades,  por  valor total de 493 millones  de euros, de los que 240  millones  de  euros se destinar\u00edan a inversiones de negocio y 253 millones de euros a inversiones estrat\u00e9gicas, de los cuales, de estos \u00faltimos, 182 millones de euros se refieren a crecimiento inorg\u00e1nico.  Adicionalmente,  el  Grupo  Amper  ha  puesto  en  marcha  una  serie  de  medidas  a  implantar  para  el ejercicio 2023 y 2024 con la finalidad de fortalecer la posici\u00f3n financiera y el fondo de maniobra del Grupo, que han sido las siguientes: \u2022  Alineado  con  el  Plan  estrat\u00e9gico  mencionado  anteriormente,  se  ha  desarrollado  un Plan Financiero que pone en valor crecimiento, rentabilidad y capacidad de generaci\u00f3n de  caja  org\u00e1nica  2023  \u2013  2026  que  est\u00e1  siendo  compartida  con  stakeholders  y mercados en un levantamiento de financiaci\u00f3n inminente para acometer evoluci\u00f3n de negocio org\u00e1nico, as\u00ed como operaciones en \u00e1mbito inorg\u00e1nico.  \u2022  Para todo ello, durante el  ejercicio 2022/2023 se han generado los instrumentos  de Control financiero a trav\u00e9s de un Comit\u00e9 centralizado de Caja en el Grupo, aportando visi\u00f3n  global  y  mayores  capacidades  de  apalancamiento  a  trav\u00e9s  de  los  flujos  de negocio  generados  que  han  permitido  atender  con  normalidad  el  calendario  de devoluciones vigente, as\u00ed como la renovaci\u00f3n de las p\u00f3lizas de cr\u00e9dito y operaciones  de financiaci\u00f3n de circulante del ejercicio 2023 y las que han vencido en los primeros meses del ejercicio 2024. Los Administradores de la Sociedad Dominante estiman que, tras la implementaci\u00f3n de las medidas anteriormente mencionadas, los flujos de efectivo que generar\u00e1 el negocio en los pr\u00f3ximos ejercicios, permitir\u00e1n  al  Grupo  seguir  atendiendo  con  normalidad  sus  obligaciones  y  compromisos  de  pago  y reforzar  a\u00fan  m\u00e1s  su  posici\u00f3n  de  liquidez,  y  seguir  as\u00ed  con  su  plan  de  restructuraci\u00f3n  de  deuda financiera  a  corto  plazo.  Esto  depender\u00e1  en  gran  medida  del  \u00e9xito  del  plan  de  negocio  y  de  la consecuci\u00f3n de financiaci\u00f3n para poder acometerlo.  En consecuencia, los administradores de la Sociedad Dominante han preparado las cuentas anuales consolidadas en base al principio de empresa en funcionamiento. ",
   "dimensions": {
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    "entity": "scheme:959800GZESQUFLUH5402",
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  "fact-474": {
   "value": "2.1 Aplicaci\u00f3n de las Normas Internacionales de Informaci\u00f3n Financiera (NIIF) Las  Cuentas  Anuales  Consolidadas  del  ejercicio  2023  han  sido  elaboradas  de  acuerdo  con  lo establecido por las Normas Internacionales de Informaci\u00f3n Financiera, siendo de aplicaci\u00f3n las NIIF vigentes a 31 de diciembre de 2023 seg\u00fan han sido adoptadas por la Uni\u00f3n Europea (en adelante NIIF \u2013 UE), de conformidad con el Reglamento (CE) n\u00ba 1606/2002 del Parlamento Europeo y del Consejo y las  actualizaciones  posteriores,  teniendo  en  consideraci\u00f3n  la  totalidad  de  los  principios  y  normas contables y de los criterios de valoraci\u00f3n de aplicaci\u00f3n obligatoria que tienen un efecto significativo, as\u00ed como las alternativas que la normativa permite a este respecto. b)  Normas  e  interpretaciones  emitidas  por  el  IASB,  pero  que  no  son  aplicables  en  este ejercicio El  Grupo  tiene  la  intenci\u00f3n  de  adoptar  las  normas,  interpretaciones  y  modificaciones  a  las  normas emitidas  por  el  IASB,  que  no  son  de  aplicaci\u00f3n  obligatoria  en  la  Uni\u00f3n  Europea  a  la  fecha  de formulaci\u00f3n de estas cuentas anuales consolidadas y referidas a: \u2022  Modificaciones  a  la  NIC  1  Presentaci\u00f3n  de  estados  financieros:  clasificaci\u00f3n  de  pasivos financieros como corrientes o no corrientes  En enero del 2020, el IASB emiti\u00f3 sus modificaciones a los p\u00e1rrafos 69 a 76 de la NIC 1 Presentaci\u00f3n de estados financieros (\u201cmodificaci\u00f3n del 2020\u201d) para aclarar los requerimientos que hay que aplicar en la clasificaci\u00f3n de los pasivos como corrientes o no corrientes. Posteriormente, en octubre del 2022, el IASB  ha  publicado  la  \u201cmodificaci\u00f3n  del  2022\u201d,  que  es  adicional  a  la  \u201cmodificaci\u00f3n  del  2020  \u201c.  Los principales cambios entre la IAS 1 actual y los cambios introducidos en ambas modificaciones (2020 y 2022) son los siguientes: -  Derecho a diferir la liquidaci\u00f3n. Las Diferimientos esperados. Las modificaciones clarifican que la clasificaci\u00f3n de un pasivo se ve inalterada  por la  probabilidad  de  que  la  entidad  ejercite su  derecho  a  diferir  el  pago  por al menos 12 meses tras el cierre del ejercicio. -  Liquidaci\u00f3n mediante instrumentos de patrimonio propio. Las modificaciones clarifican que hay una excepci\u00f3n a los requerimientos para liquidar pasivos mediante instrumentos de patrimonio propio que impacta la clasificaci\u00f3n del pasivo. ",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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  "fact-424": {
   "value": "De  acuerdo <span class=\"_ _19\"> </span>con  dicha  regulac<span class=\"_ _a\"></span>i\u00f3n,  en  el  \u00e1<span class=\"_ _a\"></span>mbito  de<span class=\"_ _a\"></span>  aplicaci\u00f3n  de <span class=\"_ _19\"> </span>las  Normas <span class=\"_ _19\"> </span>Internacionales  de Informaci\u00f3n <span class=\"_ _18\"></span>Financiera, <span class=\"_ _18\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>elaboraci\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>estas<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>Cuentas <span class=\"_ _9\"></span>A<span class=\"_ _a\"></span>nuales <span class=\"_ _9\"></span>C<span class=\"_ _a\"></span>onsolidadas <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>Grupo, <span class=\"_ _18\"></span>cabe destacar los siguientes as<span class=\"_ _a\"></span>pectos: \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Las <span class=\"_ _9\"></span>NIIF<span class=\"_ _a\"></span>-UE <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>apl<span class=\"_ _a\"></span>ican <span class=\"_ _9\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>elaborac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>infor<span class=\"_ _a\"></span>maci\u00f3n <span class=\"_ _9\"></span>fi<span class=\"_ _a\"></span>nanciera <span class=\"_ _18\"></span>consolidada <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>Grupo. </span>Los <span class=\"_ _a\"></span>estados<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>financieros <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>socie<span class=\"_ _a\"></span>dades <span class=\"_ _a\"></span>indivi<span class=\"_ _a\"></span>duales <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>forman <span class=\"_ _9\"></span>parte <span class=\"_ _9\"></span>del <span class=\"_ _18\"></span>Grupo, <span class=\"_ _9\"></span>se <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>iguen elaborando <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>presentando <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>ac<span class=\"_ _a\"></span>uerdo <span class=\"_ _a\"></span>con <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>normas <span class=\"_ _9\"></span>contables <span class=\"_ _9\"></span>establecidas <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>cada <span class=\"_ _9\"></span>pa\u00eds <span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> el que se encuentran<span class=\"_ _a\"></span><span class=\"lsc\">. </span> En el caso de las p<span class=\"_ _a\"></span>articipadas de Amper en <span class=\"_ _a\"></span>Espa\u00f1a, es<span class=\"_ _a\"></span> el Plan Gen<span class=\"_ _a\"></span>eral de Contabilidad.<span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>De  acuerdo  con  las  NIIF <span class=\"_ _19\"> </span>-  UE,  en  estas  Cuentas  Anuales  Cons<span class=\"_ _a\"></span>olidadas  se  incluyen  los </span>siguientes estados c<span class=\"_ _a\"></span>onsolidados del Grupo c<span class=\"_ _a\"></span>orrespo<span class=\"_ _a\"></span>ndientes al ejercicio 202<span class=\"_ _a\"></span>3: - <span class=\"_ _1d\"> </span>Estado de Situac<span class=\"_ _a\"></span>i\u00f3n Financiera Conso<span class=\"_ _a\"></span>lidado <span class=\"_ _a\"></span> - <span class=\"_ _1d\"> </span>Cuenta de Resulta<span class=\"_ _a\"></span>dos Consolidada<span class=\"_ _a\"></span> - <span class=\"_ _1d\"> </span>Estado de Resultad<span class=\"_ _a\"></span>o Global Consol<span class=\"_ _a\"></span>idado - <span class=\"_ _1d\"> </span>Estado de Flujos d<span class=\"_ _a\"></span>e Efectivo Consolidad<span class=\"_ _a\"></span>o - <span class=\"_ _1d\"> </span>Estado de Cambios<span class=\"_ _a\"></span> en el Patrimonio Ne<span class=\"_ _a\"></span>to Consolidado<span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>De acuerd<span class=\"_ _a\"></span>o con <span class=\"_ _a\"></span>la r<span class=\"_ _a\"></span>egulaci\u00f3n <span class=\"_ _a\"></span>anteriormente <span class=\"_ _a\"></span>mencio<span class=\"_ _a\"></span>nada, se <span class=\"_ _a\"></span>presenta, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>efectos <span class=\"_ _a\"></span>comparativos, </span>el <span class=\"_ _18\"></span>estado <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>ituaci\u00f3n <span class=\"_ _18\"></span>fi<span class=\"_ _a\"></span>nanciera <span class=\"_ _18\"></span>conso<span class=\"_ _a\"></span>lidado, <span class=\"_ _18\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _18\"></span>cue<span class=\"_ _a\"></span>nta <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _18\"></span>conso<span class=\"_ _a\"></span>lidada, <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>estado de <span class=\"_ _4\"></span>resultado <span class=\"_ _16\"> </span>global <span class=\"_ _4\"></span>consol<span class=\"_ _a\"></span>idado, <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>es<span class=\"_ _a\"></span>tado <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>f<span class=\"_ _a\"></span>lujos <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>fectivo <span class=\"_ _4\"> </span>conso<span class=\"_ _a\"></span>lidado <span class=\"_ _4\"></span>y <span class=\"_ _16\"> </span>el <span class=\"_ _4\"></span>estado <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span> cambios <span class=\"_ _a\"></span>en e<span class=\"_ _a\"></span>l patrimonio <span class=\"_ _a\"></span>neto <span class=\"_ _a\"></span>consolidado<span class=\"_ _a\"></span>, corr<span class=\"_ _a\"></span>espondientes <span class=\"_ _a\"></span>al ej<span class=\"_ _a\"></span>ercicio 20<span class=\"_ _9\"></span>23, <span class=\"_ _a\"></span>elaborados <span class=\"_ _a\"></span>con criterios NIIF - UE. <span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Proceso de Reex<span class=\"_ _a\"></span>presi\u00f3n </span>Durante <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _a\"></span>2023 <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>Estados <span class=\"_ _9\"></span>Financieros <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>lativos <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _a\"></span>cerrado <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>31 de diciembre de 202<span class=\"_ _a\"></span>2 fueron objeto de r<span class=\"_ _a\"></span>evisi\u00f3n ordinaria por la CNM<span class=\"_ _a\"></span>V.<span class=\"_ _a\"></span> Una <span class=\"_ _6\"> </span>vez <span class=\"_ _6\"> </span>concl<span class=\"_ _a\"></span>uida <span class=\"_ _6\"> </span>dicha <span class=\"_ _5\"> </span>revisi\u00f3n, <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>CNM<span class=\"_ _a\"></span>V, <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>conformidad <span class=\"_ _6\"> </span>con <span class=\"_ _5\"> </span>sus <span class=\"_ _6\"> </span>facultades <span class=\"_ _5\"> </span>como organismo <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>upervisor <span class=\"_ _7\"></span>del <span class=\"_ _18\"></span>merc<span class=\"_ _a\"></span>ado <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>valores, <span class=\"_ _18\"></span>h<span class=\"_ _a\"></span>a <span class=\"_ _18\"></span>re<span class=\"_ _a\"></span>querido <span class=\"_ _18\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Sociedad<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _18\"></span>Gr<span class=\"_ _a\"></span>upo, <span class=\"_ _18\"></span>Amper Sistemas, <span class=\"_ _e\"> </span>S.A.U, <span class=\"_ _e\"> </span>utilizar <span class=\"_ _e\"> </span>para <span class=\"_ _e\"> </span>los <span class=\"_ _16\"> </span>ejerc<span class=\"_ _a\"></span>icios <span class=\"_ _e\"> </span>2021 <span class=\"_ _16\"> </span>y  2022 <span class=\"_ _16\"> </span>un <span class=\"_ _e\"> </span>criterio <span class=\"_ _e\"> </span>de <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>ontabilizaci\u00f3n  de<span class=\"_ _3\"></span>l<span class=\"_ _a\"></span> contrato <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>la <span class=\"_ _19\"> </span>fabr<span class=\"_ _a\"></span>icaci\u00f3n, <span class=\"_ _6\"> </span>instalaci\u00f3n, <span class=\"_ _6\"> </span>operaci\u00f3n <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>mantenimiento <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>l<span class=\"_ _a\"></span>os <span class=\"_ _6\"> </span>sistemas <span class=\"_ _6\"> </span>de inteligencia  de  se\u00f1al  (inhibici\u00f3n,  interv<span class=\"_ _a\"></span>enci\u00f3n  y  control)  y  antidrones  de  dive<span class=\"_ _a\"></span>rsas  c\u00e1rceles brasile\u00f1as <span class=\"_ _15\"> </span>que <span class=\"_ _15\"> </span>tiene <span class=\"_ _15\"> </span>co<span class=\"_ _a\"></span>mo <span class=\"_ _17\"> </span>cl<span class=\"_ _a\"></span>iente <span class=\"_ _15\"> </span>final <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>Sec<span class=\"_ _a\"></span>retar\u00eda <span class=\"_ _17\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>Jus<span class=\"_ _a\"></span>ticia <span class=\"_ _17\"> </span>y <span class=\"_ _15\"> </span>Sist<span class=\"_ _a\"></span>ema <span class=\"_ _15\"> </span>Penal <span class=\"_ _15\"> </span>y Socioeducativo <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>Estado  de<span class=\"_ _a\"></span>  Ri<span class=\"_ _a\"></span>o  Gran<span class=\"_ _a\"></span>de  D<span class=\"_ _a\"></span>o  Su<span class=\"_ _a\"></span>l  en <span class=\"_ _6\"> </span>Brasil, <span class=\"_ _19\"> </span>distinto <span class=\"_ _19\"> </span>del  utilizado<span class=\"_ _a\"></span>  por <span class=\"_ _19\"> </span>la Sociedad en aplicaci<span class=\"_ _a\"></span>\u00f3n de su juicio en sus cue<span class=\"_ _a\"></span>ntas anuales audita<span class=\"_ _a\"></span>das en los citados ejerc<span class=\"_ _a\"></span>icios.<span class=\"_ _a\"></span> Este <span class=\"_ _16\"> </span>cambio <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>criterio <span class=\"_ _16\"> </span>sobre <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>interpretaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>NIIF <span class=\"_ _16\"> </span>15 <span class=\"_ _16\"> </span>da <span class=\"_ _16\"> </span>lugar <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>una <span class=\"_ _16\"> </span>necesidad <span class=\"_ _16\"> </span>de reexpresi\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _16\"> </span>determi<span class=\"_ _a\"></span>nadas <span class=\"_ _e\"> </span>partidas <span class=\"_ _16\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _16\"> </span>Est<span class=\"_ _a\"></span>ados <span class=\"_ _e\"> </span>Financieros<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span> <span class=\"_ _e\"> </span>Consolidados <span class=\"_ _e\"> </span>del <span class=\"_ _16\"> </span>Grupo relativos <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>ejercicios <span class=\"_ _9\"></span>2021 <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>20<span class=\"_ _a\"></span>22, <span class=\"_ _a\"></span>para <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>m<span class=\"_ _a\"></span>ismas <span class=\"_ _9\"></span>se <span class=\"_ _a\"></span>ajusten<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>criterio <span class=\"_ _9\"></span>requerido <span class=\"_ _9\"></span>por la CNMV.  La <span class=\"_ _7\"></span>diferencia <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>criterio <span class=\"_ _7\"></span>establecida <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>CNMV <span class=\"_ _7\"></span>principalmente<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>bas\u00f3 <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>q<span class=\"_ _a\"></span>ue <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ontrato tiene una s<span class=\"_ _a\"></span>ola obligaci\u00f3n <span class=\"_ _a\"></span>de desempe<span class=\"_ _a\"></span>\u00f1o y se <span class=\"_ _a\"></span>podr\u00e1 re<span class=\"_ _a\"></span>gistrar el in<span class=\"_ _a\"></span>greso a <span class=\"_ _a\"></span>medida que s<span class=\"_ _a\"></span>e preste<span class=\"_ _a\"></span> el servicio, <span class=\"_ _a\"></span>mientras <span class=\"_ _a\"></span>que e<span class=\"_ _a\"></span>l Grupo h<span class=\"_ _a\"></span>ab\u00eda defi<span class=\"_ _a\"></span>nido dos <span class=\"_ _a\"></span>obligaciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>desempe\u00f1o: <span class=\"_ _a\"></span>(i) el <span class=\"_ _a\"></span>dise\u00f1o, fabricaci\u00f3n <span class=\"_ _18\"></span>e <span class=\"_ _9\"></span>insta<span class=\"_ _a\"></span>laci\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>equipos <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>inhibici\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>(i<span class=\"_ _a\"></span>i) <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>o<span class=\"_ _a\"></span>peraci\u00f3n <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>mantenimi<span class=\"_ _a\"></span>ento <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>dicho sistema <span class=\"_ _9\"></span>dura<span class=\"_ _a\"></span>nte <span class=\"_ _9\"></span>un <span class=\"_ _18\"></span>per\u00edodo <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>ti<span class=\"_ _a\"></span>empo <span class=\"_ _9\"></span>ide<span class=\"_ _a\"></span>ntificado <span class=\"_ _9\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>ntrato, <span class=\"_ _9\"></span>que <span class=\"_ _18\"></span>se <span class=\"_ _9\"></span>pres<span class=\"_ _a\"></span>taban <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>lo <span class=\"_ _18\"></span>largo del tiempo.<span class=\"_ _3a\"> </span>Esencialmente, <span class=\"_ _18\"></span>fruto <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>referida <span class=\"_ _18\"></span>reexpresi\u00f3n, <span class=\"_ _18\"></span>han <span class=\"_ _18\"></span>sido <span class=\"_ _18\"></span>eliminados <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>ingresos <span class=\"_ _18\"></span>asociados <span class=\"_ _18\"></span>a dicho contrato en <span class=\"_ _a\"></span>los ejercicios 2021 y<span class=\"_ _a\"></span> 2022 por un <span class=\"_ _a\"></span>importe conjunto d<span class=\"_ _a\"></span>e 25,8 millones d<span class=\"_ _a\"></span>e euros,<span class=\"_ _3a\"> </span> por <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>deven<span class=\"_ _a\"></span>go <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>obligaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>desempe\u00f1o<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>(i) <span class=\"_ _a\"></span>menc<span class=\"_ _a\"></span>ionada <span class=\"_ _a\"></span>anteriormente, <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ifra <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>q<span class=\"_ _a\"></span>ue <span class=\"_ _a\"></span>se a\u00f1ade <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>registro <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _18\"></span>componente <span class=\"_ _18\"></span>financ<span class=\"_ _a\"></span>iero <span class=\"_ _18\"></span>asociado <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _18\"></span>2022 <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>i<span class=\"_ _a\"></span>mporte <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>1,5<span class=\"_ _a\"></span> millones <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>euros<span class=\"_ _a\"></span>, <span class=\"_ _6\"> </span>as\u00ed <span class=\"_ _19\"> </span>como <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>m\u00e1rgenes <span class=\"_ _19\"> </span>as<span class=\"_ _a\"></span>ociados, <span class=\"_ _6\"> </span>mientras <span class=\"_ _19\"> </span>qu<span class=\"_ _a\"></span>e <span class=\"_ _19\"> </span>los <span class=\"_ _6\"> </span>costes <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>han capitalizado, pasa<span class=\"_ _a\"></span>ndo a formar part<span class=\"_ _a\"></span>e del inmovilizado <span class=\"_ _a\"></span>material. <span class=\"_ _a\"></span> Dichos <span class=\"_ _19\"> </span>ingresos <span class=\"_ _19\"> </span>s<span class=\"_ _a\"></span>e <span class=\"_ _19\"> </span>devengar\u00e1n <span class=\"_ _6\"> </span>en<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>l<span class=\"_ _3\"></span>os <span class=\"_ _19\"> </span>a\u00f1<span class=\"_ _a\"></span>os <span class=\"_ _19\"> </span>2024 <span class=\"_ _19\"> </span>y <span class=\"_ _19\"> </span>s<span class=\"_ _a\"></span>ucesivos, <span class=\"_ _19\"> </span>momento <span class=\"_ _6\"> </span>en  el <span class=\"_ _6\"> </span>que <span class=\"_ _19\"> </span>se reconocer\u00e1n los c<span class=\"_ _a\"></span>orrespondientes m<span class=\"_ _a\"></span>\u00e1rgenes.<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span> Adicionalmente, <span class=\"_ _e\"> </span>como <span class=\"_ _e\"> </span>consecuencia <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _16\"> </span>citada <span class=\"_ _e\"> </span>revisi\u00f3n <span class=\"_ _e\"> </span>ordinaria <span class=\"_ _e\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _e\"> </span>CNMV, <span class=\"_ _e\"> </span>el <span class=\"_ _16\"> </span>G<span class=\"_ _a\"></span>rupo Amper <span class=\"_ _9\"></span>h<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>procedido <span class=\"_ _18\"></span>a <span class=\"_ _9\"></span>r<span class=\"_ _a\"></span>eflejar <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>presentaci<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _18\"></span>estado <span class=\"_ _18\"></span>consolidado <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>flujos <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>efect<span class=\"_ _a\"></span>ivo del <span class=\"_ _7\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _7\"></span>2022, <span class=\"_ _4\"> </span>determi<span class=\"_ _a\"></span>nados <span class=\"_ _7\"></span>importes<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>relativos <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>ciertas <span class=\"_ _4\"></span>operac<span class=\"_ _a\"></span>iones <span class=\"_ _7\"></span>finan<span class=\"_ _a\"></span>cieras <span class=\"_ _4\"></span>que <span class=\"_ _7\"></span>s<span class=\"_ _a\"></span>e revelaron <span class=\"_ _4\"> </span>en <span class=\"_ _16\"> </span>la <span class=\"_ _4\"> </span>Nota<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>14.1 <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>las <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>uentas <span class=\"_ _4\"> </span>an<span class=\"_ _a\"></span>uales <span class=\"_ _4\"></span>consol<span class=\"_ _a\"></span>idadas <span class=\"_ _4\"> </span>del <span class=\"_ _16\"> </span>ejercicio <span class=\"_ _4\"> </span>2<span class=\"_ _a\"></span>022 <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>q<span class=\"_ _a\"></span>ue <span class=\"_ _4\"> </span>al haber <span class=\"_ _4\"></span>sido <span class=\"_ _4\"></span>conced<span class=\"_ _a\"></span>idos <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>entidades <span class=\"_ _4\"> </span>no<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>f<span class=\"_ _a\"></span>inancieras, <span class=\"_ _4\"></span>se <span class=\"_ _4\"> </span>hab\u00edan<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>i<span class=\"_ _a\"></span>ncluido <span class=\"_ _4\"></span>en <span class=\"_ _4\"> </span>dicho <span class=\"_ _4\"> </span>es<span class=\"_ _a\"></span>tado <span class=\"_ _4\"></span>de flujos consolidado como<span class=\"_ _a\"></span> flujos operativos e<span class=\"_ _a\"></span>n lugar de<span class=\"_ _a\"></span> flujos financieros<span class=\"_ _a\"></span>. Por <span class=\"_ _a\"></span>ta<span class=\"_ _a\"></span>nto, <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>flujos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>efe<span class=\"_ _a\"></span>ctivo <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>ex<span class=\"_ _a\"></span>plotaci\u00f3n <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>ha<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>norado <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>25 <span class=\"_ _9\"></span>millones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>eur<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>los flujos de efectivo de fi<span class=\"_ _a\"></span>nanciaci\u00f3n se han i<span class=\"_ _a\"></span>ncrementado por ese <span class=\"_ _a\"></span>mismo importe.<span class=\"_ _9\"></span> Asimismo, <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>mo <span class=\"_ _a\"></span>cons<span class=\"_ _a\"></span>ecuencia <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>finalizaci\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>proceso <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>as<span class=\"_ _a\"></span>ignaci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>precio <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las combinaciones <span class=\"_ _e\"> </span>de<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>negocio <span class=\"_ _16\"> </span>que <span class=\"_ _e\"> </span>tuvieron <span class=\"_ _16\"> </span>lugar <span class=\"_ _16\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _16\"> </span>ejercicio <span class=\"_ _e\"> </span>2022 <span class=\"_ _e\"> </span>(ver <span class=\"_ _16\"> </span>nota <span class=\"_ _e\"> </span>2.3.2.), <span class=\"_ _16\"> </span>se <span class=\"_ _e\"> </span>ha procedido <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _4\"></span>reclasif<span class=\"_ _a\"></span>icaci\u00f3n <span class=\"_ _7\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>las <span class=\"_ _4\"></span>siguientes<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>partidas <span class=\"_ _4\"></span>en <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>estad<span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>situaci\u00f3n <span class=\"_ _7\"></span>fin<span class=\"_ _a\"></span>anciera consolidada <span class=\"_ _7\"></span>correspon<span class=\"_ _a\"></span>diente <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>20<span class=\"_ _a\"></span>22 <span class=\"_ _7\"></span>inf<span class=\"_ _a\"></span>ormada <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>20<span class=\"_ _a\"></span>23 <span class=\"_ _7\"></span>(<span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de euros) En <span class=\"_ _9\"></span>virtud <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>lo <span class=\"_ _9\"></span>anterior, <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>incluye <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>siguiente <span class=\"_ _18\"></span>cuadro <span class=\"_ _9\"></span>mos<span class=\"_ _a\"></span>trando <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>informac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _9\"></span>reexpresada,<span class=\"_ _a\"></span> relativa  a  los  ejercicios  cerrados  el  31  de <span class=\"_ _e\"> </span>diciembr<span class=\"_ _a\"></span>e  de <span class=\"_ _e\"> </span>2021  y  2022,  en  los  que <span class=\"_ _e\"> </span>se  ha procedido <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>reflejar <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>referidos <span class=\"_ _18\"></span>ajustes <span class=\"_ _18\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _18\"></span>partidas <span class=\"_ _18\"></span>afectadas<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>cu<span class=\"_ _a\"></span>enta <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>resultados consolidada, el balance <span class=\"_ _a\"></span>de situaci\u00f3n consolida<span class=\"_ _a\"></span>do y el estado de flujos de <span class=\"_ _a\"></span>efectivo consolidad<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>: Ep\u00edgrafes Afectados Nota Saldo informado en CC.AA. a 31.12.2022 Cambio de criterio PPA<span class=\"ls0\"> </span>Error Saldo reexpresado  2022<span class=\"ls0\"> </span>Fondo de comer<span class=\"_ _3\"></span>cio  4 27.895 - (795)<span class=\"ls0\"> </span>- 27.100 Inmovilizado Intan<span class=\"_ _3\"></span>gible 5 72.872 1.087 - 73.959 Inmovilizado Ma<span class=\"_ _3\"></span>terial  6 20.698 13.483 - - 34.181 Activos Financier<span class=\"_ _3\"></span>os no Corrientes 8 27.358 (19.565) - - 7.793 Deudores Comer<span class=\"_ _3\"></span>ciales y otras cue<span class=\"_ _3\"></span>ntas a cobrar 10<span class=\"ls0\"> </span>138.075 (6.238) - - 131.837 Patrimonio Neto de<span class=\"_ _3\"></span> la Sociedad D<span class=\"_ _3\"></span>ominante 11<span class=\"ls0\"> </span>62.420 (12.320) (<span class=\"lsa\">66</span>) - 50.034 Patrimonio Neto de<span class=\"_ _3\"></span> las Participaci<span class=\"_ _3\"></span>ones No Dominantes 11<span class=\"ls0\"> </span>3.065 - 86<span class=\"ls0\"> </span>- 3.151 Pasivo por impue<span class=\"_ _3\"></span>sto diferido 19<span class=\"ls0\"> </span>4.685 - 272<span class=\"ls0\"> </span>- 4.957 Importe Neto de <span class=\"_ _3\"></span>la Cifra de Negoc<span class=\"_ _3\"></span>ios 15.1 337.466 (14.100) - - 323.366 Trabajos realizad<span class=\"_ _3\"></span>os para el inmovi<span class=\"_ _3\"></span>lizado y otros ingr<span class=\"_ _3\"></span>esos 15.2 11.327 6.781 - - 18.108 Deterioros no re<span class=\"_ _3\"></span>currentes y amorti<span class=\"_ _3\"></span>zaciones inmovilizado 18<span class=\"ls0\"> </span>(14.123) - (98)<span class=\"ls0\"> </span>- (14.221) Gastos Financiero<span class=\"_ _3\"></span>s 16<span class=\"ls0\"> </span>(9.241) 1.543  - - (7.698) Impuesto sobre gan<span class=\"_ _3\"></span>ancias 19<span class=\"ls0\"> </span>2.158 - 25<span class=\"ls0\"> </span>- 2.183 Flujos de Tesore<span class=\"_ _3\"></span>r\u00eda de Explotaci\u00f3<span class=\"_ _3\"></span>n (143)<span class=\"ls0\"> </span>- - (25.000) (25.143) Flujos de Tesore<span class=\"_ _3\"></span>r\u00eda de Financiaci\u00f3<span class=\"_ _3\"></span>n 3.677 - - 25.000 28.677 Ep\u00edgrafes Afectados Nota Saldo informado en CC.AA. a 31.12.2021 Cambio de Criterio Saldo reexpresado  2021<span class=\"ls0\"> </span>Inmovilizado Ma<span class=\"_ _3\"></span>terial  6 19.526 6.702 26.228 Deudores Comer<span class=\"_ _3\"></span>ciales y otras cue<span class=\"_ _3\"></span>ntas a cobrar 10<span class=\"ls0\"> </span>132.275 (13.246) 119.029 Patrimonio Neto de<span class=\"_ _3\"></span> la Sociedad D<span class=\"_ _3\"></span>ominante 11<span class=\"ls0\"> </span>67.587 (6.544) 61.043 Importe Neto de la C<span class=\"_ _3\"></span>ifra de Negocios 15.1 307.709 (13.246) 294.463 Trabajos realizad<span class=\"_ _3\"></span>os para el inmovi<span class=\"_ _3\"></span>lizado y otros ingr<span class=\"_ _3\"></span>esos 15.2 14.115 6.702 20.817 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "\u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Proceso de Reex<span class=\"_ _a\"></span>presi\u00f3n </span>Durante <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _a\"></span>2023 <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>Estados <span class=\"_ _9\"></span>Financieros <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>lativos <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _a\"></span>cerrado <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>31 de diciembre de 202<span class=\"_ _a\"></span>2 fueron objeto de r<span class=\"_ _a\"></span>evisi\u00f3n ordinaria por la CNM<span class=\"_ _a\"></span>V.<span class=\"_ _a\"></span> Una <span class=\"_ _6\"> </span>vez <span class=\"_ _6\"> </span>concl<span class=\"_ _a\"></span>uida <span class=\"_ _6\"> </span>dicha <span class=\"_ _5\"> </span>revisi\u00f3n, <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>CNM<span class=\"_ _a\"></span>V, <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>conformidad <span class=\"_ _6\"> </span>con <span class=\"_ _5\"> </span>sus <span class=\"_ _6\"> </span>facultades <span class=\"_ _5\"> </span>como organismo <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>upervisor <span class=\"_ _7\"></span>del <span class=\"_ _18\"></span>merc<span class=\"_ _a\"></span>ado <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>valores, <span class=\"_ _18\"></span>h<span class=\"_ _a\"></span>a <span class=\"_ _18\"></span>re<span class=\"_ _a\"></span>querido <span class=\"_ _18\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Sociedad<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _18\"></span>Gr<span class=\"_ _a\"></span>upo, <span class=\"_ _18\"></span>Amper Sistemas, <span class=\"_ _e\"> </span>S.A.U, <span class=\"_ _e\"> </span>utilizar <span class=\"_ _e\"> </span>para <span class=\"_ _e\"> </span>los <span class=\"_ _16\"> </span>ejerc<span class=\"_ _a\"></span>icios <span class=\"_ _e\"> </span>2021 <span class=\"_ _16\"> </span>y  2022 <span class=\"_ _16\"> </span>un <span class=\"_ _e\"> </span>criterio <span class=\"_ _e\"> </span>de <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>ontabilizaci\u00f3n  de<span class=\"_ _3\"></span>l<span class=\"_ _a\"></span> contrato <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>la <span class=\"_ _19\"> </span>fabr<span class=\"_ _a\"></span>icaci\u00f3n, <span class=\"_ _6\"> </span>instalaci\u00f3n, <span class=\"_ _6\"> </span>operaci\u00f3n <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>mantenimiento <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>l<span class=\"_ _a\"></span>os <span class=\"_ _6\"> </span>sistemas <span class=\"_ _6\"> </span>de inteligencia  de  se\u00f1al  (inhibici\u00f3n,  interv<span class=\"_ _a\"></span>enci\u00f3n  y  control)  y  antidrones  de  dive<span class=\"_ _a\"></span>rsas  c\u00e1rceles brasile\u00f1as <span class=\"_ _15\"> </span>que <span class=\"_ _15\"> </span>tiene <span class=\"_ _15\"> </span>co<span class=\"_ _a\"></span>mo <span class=\"_ _17\"> </span>cl<span class=\"_ _a\"></span>iente <span class=\"_ _15\"> </span>final <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>Sec<span class=\"_ _a\"></span>retar\u00eda <span class=\"_ _17\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>Jus<span class=\"_ _a\"></span>ticia <span class=\"_ _17\"> </span>y <span class=\"_ _15\"> </span>Sist<span class=\"_ _a\"></span>ema <span class=\"_ _15\"> </span>Penal <span class=\"_ _15\"> </span>y Socioeducativo <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>Estado  de<span class=\"_ _a\"></span>  Ri<span class=\"_ _a\"></span>o  Gran<span class=\"_ _a\"></span>de  D<span class=\"_ _a\"></span>o  Su<span class=\"_ _a\"></span>l  en <span class=\"_ _6\"> </span>Brasil, <span class=\"_ _19\"> </span>distinto <span class=\"_ _19\"> </span>del  utilizado<span class=\"_ _a\"></span>  por <span class=\"_ _19\"> </span>la Sociedad en aplicaci<span class=\"_ _a\"></span>\u00f3n de su juicio en sus cue<span class=\"_ _a\"></span>ntas anuales audita<span class=\"_ _a\"></span>das en los citados ejerc<span class=\"_ _a\"></span>icios.<span class=\"_ _a\"></span> Este <span class=\"_ _16\"> </span>cambio <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>criterio <span class=\"_ _16\"> </span>sobre <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>interpretaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>NIIF <span class=\"_ _16\"> </span>15 <span class=\"_ _16\"> </span>da <span class=\"_ _16\"> </span>lugar <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>una <span class=\"_ _16\"> </span>necesidad <span class=\"_ _16\"> </span>de reexpresi\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _16\"> </span>determi<span class=\"_ _a\"></span>nadas <span class=\"_ _e\"> </span>partidas <span class=\"_ _16\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _16\"> </span>Est<span class=\"_ _a\"></span>ados <span class=\"_ _e\"> </span>Financieros<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span> <span class=\"_ _e\"> </span>Consolidados <span class=\"_ _e\"> </span>del <span class=\"_ _16\"> </span>Grupo relativos <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>ejercicios <span class=\"_ _9\"></span>2021 <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>20<span class=\"_ _a\"></span>22, <span class=\"_ _a\"></span>para <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>m<span class=\"_ _a\"></span>ismas <span class=\"_ _9\"></span>se <span class=\"_ _a\"></span>ajusten<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>criterio <span class=\"_ _9\"></span>requerido <span class=\"_ _9\"></span>por la CNMV.  La <span class=\"_ _7\"></span>diferencia <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>criterio <span class=\"_ _7\"></span>establecida <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>CNMV <span class=\"_ _7\"></span>principalmente<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>bas\u00f3 <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>q<span class=\"_ _a\"></span>ue <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ontrato tiene una s<span class=\"_ _a\"></span>ola obligaci\u00f3n <span class=\"_ _a\"></span>de desempe<span class=\"_ _a\"></span>\u00f1o y se <span class=\"_ _a\"></span>podr\u00e1 re<span class=\"_ _a\"></span>gistrar el in<span class=\"_ _a\"></span>greso a <span class=\"_ _a\"></span>medida que s<span class=\"_ _a\"></span>e preste<span class=\"_ _a\"></span> el servicio, <span class=\"_ _a\"></span>mientras <span class=\"_ _a\"></span>que e<span class=\"_ _a\"></span>l Grupo h<span class=\"_ _a\"></span>ab\u00eda defi<span class=\"_ _a\"></span>nido dos <span class=\"_ _a\"></span>obligaciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>desempe\u00f1o: <span class=\"_ _a\"></span>(i) el <span class=\"_ _a\"></span>dise\u00f1o, fabricaci\u00f3n <span class=\"_ _18\"></span>e <span class=\"_ _9\"></span>insta<span class=\"_ _a\"></span>laci\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>equipos <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>inhibici\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>(i<span class=\"_ _a\"></span>i) <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>o<span class=\"_ _a\"></span>peraci\u00f3n <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>mantenimi<span class=\"_ _a\"></span>ento <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>dicho sistema <span class=\"_ _9\"></span>dura<span class=\"_ _a\"></span>nte <span class=\"_ _9\"></span>un <span class=\"_ _18\"></span>per\u00edodo <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>ti<span class=\"_ _a\"></span>empo <span class=\"_ _9\"></span>ide<span class=\"_ _a\"></span>ntificado <span class=\"_ _9\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>ntrato, <span class=\"_ _9\"></span>que <span class=\"_ _18\"></span>se <span class=\"_ _9\"></span>pres<span class=\"_ _a\"></span>taban <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>lo <span class=\"_ _18\"></span>largo del tiempo.<span class=\"_ _3a\"> </span>Esencialmente, <span class=\"_ _18\"></span>fruto <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>referida <span class=\"_ _18\"></span>reexpresi\u00f3n, <span class=\"_ _18\"></span>han <span class=\"_ _18\"></span>sido <span class=\"_ _18\"></span>eliminados <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>ingresos <span class=\"_ _18\"></span>asociados <span class=\"_ _18\"></span>a dicho contrato en <span class=\"_ _a\"></span>los ejercicios 2021 y<span class=\"_ _a\"></span> 2022 por un <span class=\"_ _a\"></span>importe conjunto d<span class=\"_ _a\"></span>e 25,8 millones d<span class=\"_ _a\"></span>e euros,<span class=\"_ _3a\"> </span> por <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>deven<span class=\"_ _a\"></span>go <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>obligaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>desempe\u00f1o<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>(i) <span class=\"_ _a\"></span>menc<span class=\"_ _a\"></span>ionada <span class=\"_ _a\"></span>anteriormente, <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ifra <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>q<span class=\"_ _a\"></span>ue <span class=\"_ _a\"></span>se a\u00f1ade <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>registro <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _18\"></span>componente <span class=\"_ _18\"></span>financ<span class=\"_ _a\"></span>iero <span class=\"_ _18\"></span>asociado <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _18\"></span>2022 <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>i<span class=\"_ _a\"></span>mporte <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>1,5<span class=\"_ _a\"></span> millones <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>euros<span class=\"_ _a\"></span>, <span class=\"_ _6\"> </span>as\u00ed <span class=\"_ _19\"> </span>como <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>m\u00e1rgenes <span class=\"_ _19\"> </span>as<span class=\"_ _a\"></span>ociados, <span class=\"_ _6\"> </span>mientras <span class=\"_ _19\"> </span>qu<span class=\"_ _a\"></span>e <span class=\"_ _19\"> </span>los <span class=\"_ _6\"> </span>costes <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>han capitalizado, pasa<span class=\"_ _a\"></span>ndo a formar part<span class=\"_ _a\"></span>e del inmovilizado <span class=\"_ _a\"></span>material. <span class=\"_ _a\"></span> Dichos <span class=\"_ _19\"> </span>ingresos <span class=\"_ _19\"> </span>s<span class=\"_ _a\"></span>e <span class=\"_ _19\"> </span>devengar\u00e1n <span class=\"_ _6\"> </span>en<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>l<span class=\"_ _3\"></span>os <span class=\"_ _19\"> </span>a\u00f1<span class=\"_ _a\"></span>os <span class=\"_ _19\"> </span>2024 <span class=\"_ _19\"> </span>y <span class=\"_ _19\"> </span>s<span class=\"_ _a\"></span>ucesivos, <span class=\"_ _19\"> </span>momento <span class=\"_ _6\"> </span>en  el <span class=\"_ _6\"> </span>que <span class=\"_ _19\"> </span>se reconocer\u00e1n los c<span class=\"_ _a\"></span>orrespondientes m<span class=\"_ _a\"></span>\u00e1rgenes.<span class=\"_ _3a\"> </span>Adicionalmente, <span class=\"_ _e\"> </span>como <span class=\"_ _e\"> </span>consecuencia <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _16\"> </span>citada <span class=\"_ _e\"> </span>revisi\u00f3n <span class=\"_ _e\"> </span>ordinaria <span class=\"_ _e\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _e\"> </span>CNMV, <span class=\"_ _e\"> </span>el <span class=\"_ _16\"> </span>G<span class=\"_ _a\"></span>rupo Amper <span class=\"_ _9\"></span>h<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>procedido <span class=\"_ _18\"></span>a <span class=\"_ _9\"></span>r<span class=\"_ _a\"></span>eflejar <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>presentaci<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _18\"></span>estado <span class=\"_ _18\"></span>consolidado <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>flujos <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>efect<span class=\"_ _a\"></span>ivo del <span class=\"_ _7\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _7\"></span>2022, <span class=\"_ _4\"> </span>determi<span class=\"_ _a\"></span>nados <span class=\"_ _7\"></span>importes<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>relativos <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>ciertas <span class=\"_ _4\"></span>operac<span class=\"_ _a\"></span>iones <span class=\"_ _7\"></span>finan<span class=\"_ _a\"></span>cieras <span class=\"_ _4\"></span>que <span class=\"_ _7\"></span>s<span class=\"_ _a\"></span>e revelaron <span class=\"_ _4\"> </span>en <span class=\"_ _16\"> </span>la <span class=\"_ _4\"> </span>Nota<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>14.1 <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>las <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>uentas <span class=\"_ _4\"> </span>an<span class=\"_ _a\"></span>uales <span class=\"_ _4\"></span>consol<span class=\"_ _a\"></span>idadas <span class=\"_ _4\"> </span>del <span class=\"_ _16\"> </span>ejercicio <span class=\"_ _4\"> </span>2<span class=\"_ _a\"></span>022 <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>q<span class=\"_ _a\"></span>ue <span class=\"_ _4\"> </span>al haber <span class=\"_ _4\"></span>sido <span class=\"_ _4\"></span>conced<span class=\"_ _a\"></span>idos <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>entidades <span class=\"_ _4\"> </span>no<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>f<span class=\"_ _a\"></span>inancieras, <span class=\"_ _4\"></span>se <span class=\"_ _4\"> </span>hab\u00edan<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>i<span class=\"_ _a\"></span>ncluido <span class=\"_ _4\"></span>en <span class=\"_ _4\"> </span>dicho <span class=\"_ _4\"> </span>es<span class=\"_ _a\"></span>tado <span class=\"_ _4\"></span>de flujos consolidado como<span class=\"_ _a\"></span> flujos operativos e<span class=\"_ _a\"></span>n lugar de<span class=\"_ _a\"></span> flujos financieros<span class=\"_ _a\"></span>. Por <span class=\"_ _a\"></span>ta<span class=\"_ _a\"></span>nto, <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>flujos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>efe<span class=\"_ _a\"></span>ctivo <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>ex<span class=\"_ _a\"></span>plotaci\u00f3n <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>ha<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>norado <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>25 <span class=\"_ _9\"></span>millones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>eur<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>los flujos de efectivo de fi<span class=\"_ _a\"></span>nanciaci\u00f3n se han i<span class=\"_ _a\"></span>ncrementado por ese <span class=\"_ _a\"></span>mismo importe.<span class=\"_ _9\"></span> Asimismo, <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>mo <span class=\"_ _a\"></span>cons<span class=\"_ _a\"></span>ecuencia <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>finalizaci\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>proceso <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>as<span class=\"_ _a\"></span>ignaci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>precio <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las combinaciones <span class=\"_ _e\"> </span>de<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>negocio <span class=\"_ _16\"> </span>que <span class=\"_ _e\"> </span>tuvieron <span class=\"_ _16\"> </span>lugar <span class=\"_ _16\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _16\"> </span>ejercicio <span class=\"_ _e\"> </span>2022 <span class=\"_ _e\"> </span>(ver <span class=\"_ _16\"> </span>nota <span class=\"_ _e\"> </span>2.3.2.), <span class=\"_ _16\"> </span>se <span class=\"_ _e\"> </span>ha procedido <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _4\"></span>reclasif<span class=\"_ _a\"></span>icaci\u00f3n <span class=\"_ _7\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>las <span class=\"_ _4\"></span>siguientes<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>partidas <span class=\"_ _4\"></span>en <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>estad<span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>situaci\u00f3n <span class=\"_ _7\"></span>fin<span class=\"_ _a\"></span>anciera consolidada <span class=\"_ _7\"></span>correspon<span class=\"_ _a\"></span>diente <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>20<span class=\"_ _a\"></span>22 <span class=\"_ _7\"></span>inf<span class=\"_ _a\"></span>ormada <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>20<span class=\"_ _a\"></span>23 <span class=\"_ _7\"></span>(<span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de euros) En <span class=\"_ _9\"></span>virtud <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>lo <span class=\"_ _9\"></span>anterior, <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>incluye <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>siguiente <span class=\"_ _18\"></span>cuadro <span class=\"_ _9\"></span>mos<span class=\"_ _a\"></span>trando <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>informac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _9\"></span>reexpresada,<span class=\"_ _a\"></span> relativa  a  los  ejercicios  cerrados  el  31  de <span class=\"_ _e\"> </span>diciembr<span class=\"_ _a\"></span>e  de <span class=\"_ _e\"> </span>2021  y  2022,  en  los  que <span class=\"_ _e\"> </span>se  ha procedido <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>reflejar <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>referidos <span class=\"_ _18\"></span>ajustes <span class=\"_ _18\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _18\"></span>partidas <span class=\"_ _18\"></span>afectadas<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>cu<span class=\"_ _a\"></span>enta <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>resultados consolidada, el balance <span class=\"_ _a\"></span>de situaci\u00f3n consolida<span class=\"_ _a\"></span>do y el estado de flujos de <span class=\"_ _a\"></span>efectivo consolidad<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>: Ep\u00edgrafes Afectados Nota Saldo informado en CC.AA. a 31.12.2022 Cambio de criterio PPA<span class=\"ls0\"> </span>Error Saldo reexpresado  2022<span class=\"ls0\"> </span>Fondo de comer<span class=\"_ _3\"></span>cio  4 27.895 - (795)<span class=\"ls0\"> </span>- 27.100 Inmovilizado Intan<span class=\"_ _3\"></span>gible 5 72.872 1.087 - 73.959 Inmovilizado Ma<span class=\"_ _3\"></span>terial  6 20.698 13.483 - - 34.181 Activos Financier<span class=\"_ _3\"></span>os no Corrientes 8 27.358 (19.565) - - 7.793 Deudores Comer<span class=\"_ _3\"></span>ciales y otras cue<span class=\"_ _3\"></span>ntas a cobrar 10<span class=\"ls0\"> </span>138.075 (6.238) - - 131.837 Patrimonio Neto de<span class=\"_ _3\"></span> la Sociedad D<span class=\"_ _3\"></span>ominante 11<span class=\"ls0\"> </span>62.420 (12.320) (<span class=\"lsa\">66</span>) - 50.034 Patrimonio Neto de<span class=\"_ _3\"></span> las Participaci<span class=\"_ _3\"></span>ones No Dominantes 11<span class=\"ls0\"> </span>3.065 - 86<span class=\"ls0\"> </span>- 3.151 Pasivo por impue<span class=\"_ _3\"></span>sto diferido 19<span class=\"ls0\"> </span>4.685 - 272<span class=\"ls0\"> </span>- 4.957 Importe Neto de <span class=\"_ _3\"></span>la Cifra de Negoc<span class=\"_ _3\"></span>ios 15.1 337.466 (14.100) - - 323.366 Trabajos realizad<span class=\"_ _3\"></span>os para el inmovi<span class=\"_ _3\"></span>lizado y otros ingr<span class=\"_ _3\"></span>esos 15.2 11.327 6.781 - - 18.108 Deterioros no re<span class=\"_ _3\"></span>currentes y amorti<span class=\"_ _3\"></span>zaciones inmovilizado 18<span class=\"ls0\"> </span>(14.123) - (98)<span class=\"ls0\"> </span>- (14.221) Gastos Financiero<span class=\"_ _3\"></span>s 16<span class=\"ls0\"> </span>(9.241) 1.543  - - (7.698) Impuesto sobre gan<span class=\"_ _3\"></span>ancias 19<span class=\"ls0\"> </span>2.158 - 25<span class=\"ls0\"> </span>- 2.183 Flujos de Tesore<span class=\"_ _3\"></span>r\u00eda de Explotaci\u00f3<span class=\"_ _3\"></span>n (143)<span class=\"ls0\"> </span>- - (25.000) (25.143) Flujos de Tesore<span class=\"_ _3\"></span>r\u00eda de Financiaci\u00f3<span class=\"_ _3\"></span>n 3.677 - - 25.000 28.677 a) Normas e interpr<span class=\"_ _a\"></span>etaciones aprobadas po<span class=\"_ _a\"></span>r la Uni\u00f3n<span class=\"_ _a\"></span> Europea aplicadas por<span class=\"_ _a\"></span> primera vez en este ejercicio Las <span class=\"_ _4\"></span>pol\u00edticas <span class=\"_ _4\"> </span>con<span class=\"_ _a\"></span>tables <span class=\"_ _4\"></span>utilizadas <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>prepar<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>estas <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>uentas <span class=\"_ _4\"> </span>anuales <span class=\"_ _16\"> </span>consolidadas <span class=\"_ _4\"> </span>son <span class=\"_ _4\"> </span>l<span class=\"_ _a\"></span>as mismas <span class=\"_ _9\"></span>que <span class=\"_ _18\"></span>las <span class=\"_ _9\"></span>aplicadas <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>cuent<span class=\"_ _a\"></span>as <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span>nuales <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>nsolidadas <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _9\"></span>anual <span class=\"_ _9\"></span>ter<span class=\"_ _a\"></span>minado <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>31<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _16\"> </span>2<span class=\"ls3\">02<span class=\"_ _a\"></span></span>2, <span class=\"_ _16\"> </span>ya<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>qu<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>ningun<span class=\"_ _a\"></span>a <span class=\"_ _16\"> </span>de <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>no<span class=\"_ _3\"></span>rmas,<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>interpr<span class=\"_ _a\"></span>etaciones <span class=\"_ _e\"> </span>o <span class=\"_ _16\"> </span>modificac<span class=\"_ _a\"></span>iones <span class=\"_ _16\"> </span>que <span class=\"_ _e\"> </span>son <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e aplicaci\u00f3n <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>prim<span class=\"_ _a\"></span>era <span class=\"_ _a\"></span>vez <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _a\"></span>han <span class=\"_ _9\"></span>tenido <span class=\"_ _9\"></span>impacto <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>p<span class=\"_ _a\"></span>ol\u00edticas <span class=\"_ _a\"></span>contables <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Grupo<span class=\"_ _9\"></span>, <span class=\"_ _9\"></span>a excepci\u00f3n de la sigu<span class=\"_ _a\"></span>iente modificaci\u00f3n.<span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1e\"> </span>Modificaciones <span class=\"_ _18\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>NIC <span class=\"_ _9\"></span>1 <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>al <span class=\"_ _9\"></span>Docume<span class=\"_ _a\"></span>nto <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>Pr\u00e1ctica <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _18\"></span>NIIF, <span class=\"_ _9\"></span>N<span class=\"_ _a\"></span>\u00ba2 <span class=\"_ _18\"></span>- <span class=\"_ _18\"></span>Informac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>R<span class=\"_ _a\"></span>evelar </span>sobre Pol\u00edticas Contab<span class=\"_ _a\"></span>les  En estas <span class=\"_ _a\"></span>modificacion<span class=\"_ _a\"></span>es, el <span class=\"_ _a\"></span>IASB h<span class=\"_ _a\"></span>a incluido <span class=\"_ _a\"></span>una gu\u00ed<span class=\"_ _a\"></span>a y <span class=\"_ _a\"></span>ejemplos para <span class=\"_ _a\"></span>aplicar <span class=\"_ _a\"></span>el j<span class=\"_ _a\"></span>uicio al <span class=\"_ _a\"></span>identificar <span class=\"_ _a\"></span>qu\u00e9 pol\u00edticas <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>ontables <span class=\"_ _16\"> </span>son <span class=\"_ _16\"> </span>materiales. <span class=\"_ _16\"> </span>Las <span class=\"_ _4\"> </span>m<span class=\"_ _a\"></span>odificaciones <span class=\"_ _16\"> </span>reemplazan<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>el <span class=\"_ _16\"> </span>criterio <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>desglosar <span class=\"_ _16\"> </span>pol\u00edticas contables <span class=\"_ _9\"></span>significativas <span class=\"_ _9\"></span>por<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>pol\u00edticas <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>ontables <span class=\"_ _a\"></span>mat<span class=\"_ _a\"></span>eriales. <span class=\"_ _a\"></span>T<span class=\"_ _a\"></span>ambi\u00e9n, <span class=\"_ _9\"></span>proporciona <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>gu\u00eda <span class=\"_ _9\"></span>sobre <span class=\"_ _9\"></span>c\u00f3m<span class=\"_ _a\"></span>o hay <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>apli<span class=\"_ _3\"></span>car  el <span class=\"_ _16\"> </span>concepto <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>material <span class=\"_ _e\"> </span>para <span class=\"_ _e\"> </span>decidir <span class=\"_ _e\"> </span>qu<span class=\"_ _3\"></span>\u00e9 <span class=\"_ _e\"> </span>pol\u00edticas <span class=\"_ _e\"> </span>contables <span class=\"_ _e\"> </span>lo <span class=\"_ _e\"> </span>son. <span class=\"_ _16\"> </span>E<span class=\"_ _a\"></span>l <span class=\"_ _16\"> </span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _e\"> </span>ha adaptado <span class=\"_ _16\"> </span>la <span class=\"_ _4\"> </span>No<span class=\"_ _a\"></span>ta <span class=\"_ _16\"> </span>3 <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>iguiente <span class=\"_ _16\"> </span>donde <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>e <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span>tallan <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>normas <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>val<span class=\"_ _a\"></span>oraci\u00f3n <span class=\"_ _16\"> </span>bas\u00e1ndose <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>la <span class=\"_ _4\"> </span>gu<span class=\"_ _a\"></span>\u00eda <span class=\"_ _4\"> </span>y<span class=\"_ _a\"></span> ejemplos del IASB.<span class=\"_ _a\"></span> b) <span class=\"_ _16\"> </span>No<span class=\"_ _a\"></span>rmas <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>interp<span class=\"_ _a\"></span>retaciones <span class=\"_ _e\"> </span>emitidas <span class=\"_ _16\"> </span>po<span class=\"_ _a\"></span>r <span class=\"_ _16\"> </span>el <span class=\"_ _e\"> </span>IASB, <span class=\"_ _16\"> </span>pero <span class=\"_ _e\"> </span>que <span class=\"_ _16\"> </span>no <span class=\"_ _e\"> </span>son <span class=\"_ _16\"> </span>ap<span class=\"_ _a\"></span>licables <span class=\"_ _e\"> </span>en <span class=\"_ _16\"> </span>este ejercicio El <span class=\"_ _4\"> </span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _4\"> </span>t<span class=\"_ _a\"></span>iene <span class=\"_ _16\"> </span>la <span class=\"_ _4\"> </span>intenci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _4\"> </span>ado<span class=\"_ _a\"></span>ptar <span class=\"_ _4\"> </span>las<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>norm<span class=\"_ _a\"></span>as, <span class=\"_ _16\"> </span>interpretaciones <span class=\"_ _16\"> </span>y <span class=\"_ _e\"> </span>modificaciones <span class=\"_ _4\"> </span>a <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>normas emitidas  por <span class=\"_ _19\"> </span>el  IASB, <span class=\"_ _19\"> </span>que  no  s<span class=\"_ _a\"></span>on  de <span class=\"_ _19\"> </span>aplicaci\u00f3n  obligatoria <span class=\"_ _19\"> </span>en  la <span class=\"_ _19\"> </span>Uni\u00f3n  Eur<span class=\"_ _a\"></span>opea  a <span class=\"_ _19\"> </span>la  fecha  de<span class=\"_ _a\"></span> formulaci\u00f3n de estas cu<span class=\"_ _a\"></span>entas anuales cons<span class=\"_ _a\"></span>olidadas<span class=\"_ _a\"></span> y referidas a:<span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1e\"> </span>Modificaciones <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>NIC<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>1 <span class=\"_ _5\"> </span>Presentaci\u00f3n <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>esta<span class=\"_ _a\"></span>dos <span class=\"_ _5\"> </span>financieros: <span class=\"_ _5\"> </span>clasificaci\u00f3n <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>pas<span class=\"_ _a\"></span>ivos </span>financieros como corri<span class=\"_ _a\"></span>entes o no corrientes<span class=\"_ _a\"></span>  En <span class=\"_ _a\"></span>enero <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>20<span class=\"_ _a\"></span>20, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>IA<span class=\"_ _a\"></span>SB <span class=\"_ _a\"></span>emiti\u00f3 <span class=\"_ _a\"></span>sus<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>modificaciones<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>p\u00e1rrafos <span class=\"_ _a\"></span>6<span class=\"_ _a\"></span>9 <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>76 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>NIC <span class=\"_ _9\"></span>1 <span class=\"_ _a\"></span>Prese<span class=\"_ _a\"></span>ntaci\u00f3n de estados <span class=\"_ _a\"></span>financieros (<span class=\"_ _a\"></span>\u201cmodificaci\u00f3n d<span class=\"_ _a\"></span>el 2020\u201d) <span class=\"_ _a\"></span>para aclarar <span class=\"_ _a\"></span>los requ<span class=\"_ _a\"></span>erimientos <span class=\"_ _a\"></span>que hay qu<span class=\"_ _a\"></span>e aplicar <span class=\"_ _a\"></span>en<span class=\"_ _3a\"> </span> la <span class=\"_ _a\"></span>clasificaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _a\"></span>asivos <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>corrientes <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>rrientes. <span class=\"_ _a\"></span>Posteriormente, <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>octubre <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>2022, <span class=\"_ _a\"></span>el<span class=\"_ _a\"></span> IASB <span class=\"_ _16\"> </span>ha <span class=\"_ _16\"> </span>publ<span class=\"_ _a\"></span>icado <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>\u201cmodif<span class=\"_ _a\"></span>icaci\u00f3n <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>2022\u201d, <span class=\"_ _e\"> </span>que <span class=\"_ _16\"> </span>es <span class=\"_ _16\"> </span>adicion<span class=\"_ _a\"></span>al <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>\u201cmo<span class=\"_ _a\"></span>dificaci\u00f3n <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span>l <span class=\"_ _16\"> </span>2020 <span class=\"_ _16\"> </span>\u201c. <span class=\"_ _16\"> </span>Los principales <span class=\"_ _9\"></span>cambios <span class=\"_ _a\"></span>entre <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>IAS <span class=\"_ _9\"></span>1 <span class=\"_ _a\"></span>actual <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>cambios<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>introducidos <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>am<span class=\"_ _a\"></span>bas <span class=\"_ _a\"></span>modificacion<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>(2020 <span class=\"_ _a\"></span>y 2022) son los siguientes:<span class=\"_ _a\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Derecho <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>diferir <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>liquidac<span class=\"_ _a\"></span>i\u00f3n. <span class=\"_ _a\"></span>Las</span><span class=\"ff4\"> <span class=\"_ _a\"></span>modificacion<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>clarifican <span class=\"_ _a\"></span>que, <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>derecho <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>entidad </span>a <span class=\"_ _a\"></span>diferir<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>liquidaci\u00f3n <span class=\"_ _9\"></span>depe<span class=\"_ _a\"></span>nde <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>covenants <span class=\"_ _9\"></span>futuros, <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>entidad <span class=\"_ _9\"></span>tiene <span class=\"_ _9\"></span>derecho <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>diferir <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>p<span class=\"_ _a\"></span>ago incluso si no cumple c<span class=\"_ _a\"></span>on dichos covenants futuros<span class=\"_ _a\"></span> a la fecha de ci<span class=\"_ _a\"></span>erre.<span class=\"_ _a\"></span> Ep\u00edgrafes Afectados Nota Saldo informado en CC.AA. a 31.12.2021 Cambio de Criterio Saldo reexpresado  2021<span class=\"ls0\"> </span>Inmovilizado Ma<span class=\"_ _3\"></span>terial  6 19.526 6.702 26.228 Deudores Comer<span class=\"_ _3\"></span>ciales y otras cue<span class=\"_ _3\"></span>ntas a cobrar 10<span class=\"ls0\"> </span>132.275 (13.246) 119.029 Patrimonio Neto de<span class=\"_ _3\"></span> la Sociedad D<span class=\"_ _3\"></span>ominante 11<span class=\"ls0\"> </span>67.587 (6.544) 61.043 Importe Neto de la C<span class=\"_ _3\"></span>ifra de Negocios 15.1 307.709 (13.246) 294.463 Trabajos realizad<span class=\"_ _3\"></span>os para el inmovi<span class=\"_ _3\"></span>lizado y otros ingr<span class=\"_ _3\"></span>esos 15.2 14.115 6.702 20.817 <span class=\"_ _1d\"> </span>Diferimientos <span class=\"_ _18\"></span>esperados. <span class=\"_ _18\"></span>Las <span class=\"_ _18\"></span>modificaciones <span class=\"_ _18\"></span>clarifica<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>que <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>clasificaci\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>pasivo <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>ve inalterada <span class=\"_ _4\"> </span>por<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _16\"> </span>probabilidad <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>que <span class=\"_ _4\"> </span>la <span class=\"_ _16\"> </span>entidad <span class=\"_ _4\"> </span>eje<span class=\"_ _a\"></span>rcite <span class=\"_ _4\"></span>su <span class=\"_ _4\"> </span>derech<span class=\"_ _a\"></span>o <span class=\"_ _4\"> </span>a <span class=\"_ _16\"> </span>diferir <span class=\"_ _4\"> </span>el <span class=\"_ _16\"> </span>pago <span class=\"_ _4\"> </span>por<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>al menos 12 meses tras e<span class=\"_ _a\"></span>l cierre del ejercicio.<span class=\"_ _a\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Liquidaci\u00f3n <span class=\"_ _a\"></span>mediante <span class=\"_ _9\"></span>instrumentos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>p<span class=\"_ _a\"></span>atrimonio <span class=\"_ _a\"></span>propio. <span class=\"_ _a\"></span>Las <span class=\"_ _a\"></span>mo<span class=\"_ _a\"></span>dificaciones <span class=\"_ _a\"></span>clarif<span class=\"_ _a\"></span>ican <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>hay </span>una <span class=\"_ _a\"></span>excepci\u00f3n <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>los<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>requerimientos <span class=\"_ _a\"></span>para <span class=\"_ _9\"></span>liquidar <span class=\"_ _a\"></span>pasiv<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>mediante <span class=\"_ _a\"></span>instrum<span class=\"_ _a\"></span>entos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>patrimonio<span class=\"_ _a\"></span> propio que impacta <span class=\"_ _a\"></span>la clasificaci\u00f3n del pas<span class=\"_ _a\"></span>ivo.<span class=\"_ _3a\"> </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Desgloses. <span class=\"_ _15\"> </span>L<span class=\"_ _a\"></span>as <span class=\"_ _15\"> </span>modif<span class=\"_ _a\"></span>icaciones <span class=\"_ _15\"> </span>req<span class=\"_ _a\"></span>uieren <span class=\"_ _15\"> </span>desg<span class=\"_ _a\"></span>loses <span class=\"_ _1f\"> </span>adicionales <span class=\"_ _15\"> </span>para <span class=\"_ _1f\"> </span>los<span class=\"_ _a\"></span> <span class=\"_ _15\"> </span>contratos <span class=\"_ _1f\"> </span>de </span>pr\u00e9stamos <span class=\"_ _9\"></span>que <span class=\"_ _18\"></span>se <span class=\"_ _9\"></span>cl<span class=\"_ _a\"></span>asifican <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>p<span class=\"_ _a\"></span>asivos <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>orrientes <span class=\"_ _18\"></span>y <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>derech<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>entid<span class=\"_ _a\"></span>ad <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>difer<span class=\"_ _a\"></span>ir <span class=\"_ _9\"></span>el pago depende de coven<span class=\"_ _a\"></span>ants futuros en los pr\u00f3x<span class=\"_ _a\"></span>imos 12 meses.<span class=\"_ _a\"></span> Las <span class=\"_ _9\"></span>mod<span class=\"_ _a\"></span>ificaciones <span class=\"_ _18\"></span>ser\u00e1n <span class=\"_ _18\"></span>efectivas <span class=\"_ _18\"></span>para <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>ejercici<span class=\"_ _a\"></span>os <span class=\"_ _18\"></span>anuales <span class=\"_ _18\"></span>que <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>miencen <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>partir <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>1 <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>enero de <span class=\"_ _a\"></span>2<span class=\"_ _a\"></span>024 <span class=\"_ _9\"></span>(IASB) <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span>plicar\u00e1n <span class=\"_ _9\"></span>retroactivam<span class=\"_ _a\"></span>ente <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>acuerdo <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>NIC <span class=\"_ _9\"></span>8 <span class=\"_ _18\"></span>Pol\u00edticas <span class=\"_ _9\"></span>contables, <span class=\"_ _9\"></span>ca<span class=\"_ _a\"></span>mbios en las estimaciones con<span class=\"_ _a\"></span>tables y errores. <span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1e\"> </span>Modificaciones a la NIC<span class=\"_ _a\"></span> 7 y NIIF 7: Acuerd<span class=\"_ _a\"></span>os de financiaci\u00f3n d<span class=\"_ _a\"></span>e proveedores<span class=\"_ _a\"></span> </span>En <span class=\"_ _9\"></span>mayo <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>2023, <span class=\"_ _18\"></span>el <span class=\"_ _9\"></span>IAS<span class=\"_ _a\"></span>B <span class=\"_ _9\"></span>emiti\u00f3 <span class=\"_ _18\"></span>sus <span class=\"_ _9\"></span>m<span class=\"_ _a\"></span>odificaciones <span class=\"_ _18\"></span>a <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>NIC <span class=\"_ _18\"></span>7 <span class=\"_ _9\"></span>Esta<span class=\"_ _a\"></span>do <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>flujos <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>efectivo<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>NIIF <span class=\"_ _18\"></span>7 Instrumentos <span class=\"_ _7\"></span>f<span class=\"_ _a\"></span>inancieros; <span class=\"_ _4\"></span>Informaci\u00f3n <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>r<span class=\"_ _a\"></span>evelar <span class=\"_ _7\"></span>para<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>larificar <span class=\"_ _7\"></span>las <span class=\"_ _4\"></span>caracter\u00edstica<span class=\"_ _a\"></span>s <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>acuerdos <span class=\"_ _7\"></span>de<span class=\"_ _a\"></span> financiaci\u00f3n  e  introduc<span class=\"_ _a\"></span>ir  nuevos  desglos<span class=\"_ _a\"></span>es  con  el  objetivo  ayu<span class=\"_ _a\"></span>dar  a  los  us<span class=\"_ _a\"></span>uarios  de  los<span class=\"_ _a\"></span>  estados financieros <span class=\"_ _16\"> </span>a <span class=\"_ _e\"> </span>comprender <span class=\"_ _16\"> </span>los <span class=\"_ _16\"> </span>ef<span class=\"_ _a\"></span>ectos <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>estos <span class=\"_ _e\"> </span>acuerdos <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>los <span class=\"_ _16\"> </span>pas<span class=\"_ _a\"></span>ivos, <span class=\"_ _16\"> </span>flujos <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>fectivo <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>en <span class=\"_ _e\"> </span>la exposici\u00f3n <span class=\"_ _7\"></span>al <span class=\"_ _9\"></span>r<span class=\"_ _a\"></span>iesgo <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>liquidez. <span class=\"_ _18\"></span>Las <span class=\"_ _7\"></span>modificaciones <span class=\"_ _7\"></span>entrar\u00e1n <span class=\"_ _18\"></span>en <span class=\"_ _7\"></span>vigor <span class=\"_ _18\"></span>par<span class=\"_ _a\"></span>a <span class=\"_ _18\"></span>los <span class=\"_ _7\"></span>per\u00edodos <span class=\"_ _18\"></span>anuales <span class=\"_ _7\"></span>que comiencen a partir de<span class=\"_ _a\"></span>l 1 de enero de 2024<span class=\"_ _a\"></span>  <span class=\"_ _1\"> </span>No <span class=\"_ _a\"></span>existe <span class=\"_ _a\"></span>ning\u00fan <span class=\"_ _a\"></span>principio <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>ontable o <span class=\"_ _a\"></span>criterio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>valoraci\u00f3n q<span class=\"_ _a\"></span>ue, t<span class=\"_ _a\"></span>eniendo u<span class=\"_ _a\"></span>n efec<span class=\"_ _a\"></span>to significat<span class=\"_ _a\"></span>ivo en <span class=\"_ _e\"> </span>los <span class=\"_ _16\"> </span>estados<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>f<span class=\"_ _a\"></span>inancieros <span class=\"_ _e\"> </span>semestrales <span class=\"_ _e\"> </span>resumidos <span class=\"_ _e\"> </span>consolidados, <span class=\"_ _e\"> </span>se <span class=\"_ _16\"> </span>haya<span class=\"_ _a\"></span> <span class=\"_ _e\"> </span>dejado <span class=\"_ _16\"> </span>de <span class=\"_ _e\"> </span>aplicar <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>su elaboraci\u00f3n. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "Principio de empre<span class=\"_ _a\"></span>sa en funcionamiento<span class=\"_ _a\"></span> A <span class=\"_ _7\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _a\"></span>3, <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>Grupo <span class=\"_ _7\"></span>Amper <span class=\"_ _7\"></span>present<span class=\"_ _a\"></span>a <span class=\"_ _18\"></span>un <span class=\"_ _7\"></span>fondo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>maniobra <span class=\"_ _7\"></span>(Medida <span class=\"_ _7\"></span>Alternativa <span class=\"_ _7\"></span>de Rendimiento <span class=\"_ _16\"> </span>(MAR) <span class=\"_ _16\"> </span>calculada <span class=\"_ _16\"> </span>como <span class=\"_ _16\"> </span>\u201cActivo <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>orriente\u201d <span class=\"_ _e\"> </span><span class=\"ff4\">- <span class=\"_ _4\"></span></span>\u201cPasivo <span class=\"_ _16\"> </span>corriente\u201d)<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>negativo <span class=\"_ _16\"> </span>por <span class=\"_ _16\"> </span>importe <span class=\"_ _16\"> </span>de 39.722 <span class=\"_ _18\"></span>mi<span class=\"_ _a\"></span>les <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>euros<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>(<span class=\"_ _a\"></span>29.417 <span class=\"_ _18\"></span>m<span class=\"_ _a\"></span>iles <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>eur<span class=\"_ _a\"></span>os <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>fo<span class=\"_ _a\"></span>ndo <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>maniobra <span class=\"_ _18\"></span>neg<span class=\"_ _a\"></span>ativo <span class=\"_ _18\"></span>al <span class=\"_ _18\"></span>3<span class=\"_ _a\"></span>1 <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>dic<span class=\"_ _a\"></span>iembre <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span> 202<span class=\"ls0\">2<span class=\"lsf\">) <span class=\"_ _7\"></span></span>co<span class=\"_ _a\"></span>mo <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>onsecuencia <span class=\"_ _16\"> </span>principalmente <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>estr<span class=\"_ _a\"></span>uctura <span class=\"_ _7\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>financ<span class=\"_ _a\"></span>iaci\u00f3n <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span>Amper <span class=\"_ _4\"> </span>basada<span class=\"_ _a\"></span> </span>fundamentalmente <span class=\"_ _a\"></span>en deuda a corto pl<span class=\"_ _a\"></span>azo.  En <span class=\"_ _18\"></span>este <span class=\"_ _7\"></span>sentido, <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>Grupo <span class=\"_ _7\"></span>Amper <span class=\"_ _7\"></span>cuenta <span class=\"_ _18\"></span>con <span class=\"_ _7\"></span>una <span class=\"_ _18\"></span>estr<span class=\"_ _a\"></span>uctura <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>financiaci\u00f3n <span class=\"_ _18\"></span>v<span class=\"_ _a\"></span>inculada <span class=\"_ _7\"></span>al <span class=\"_ _18\"></span>corto <span class=\"_ _7\"></span>plazo, asociada <span class=\"_ _16\"> </span>a <span class=\"_ _e\"> </span>un <span class=\"_ _4\"> </span>pro<span class=\"_ _a\"></span>grama <span class=\"_ _e\"> </span>de <span class=\"_ _4\"> </span>p<span class=\"_ _a\"></span>agar\u00e9s <span class=\"_ _16\"> </span>por <span class=\"_ _e\"> </span>i<span class=\"_ _3\"></span>mporte<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>m\u00e1ximo <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>80 <span class=\"_ _16\"> </span>millones<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>euros <span class=\"_ _e\"> </span>admitido <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>el<span class=\"_ _a\"></span> Mercado <span class=\"_ _9\"></span>Alternativo <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>Re<span class=\"_ _a\"></span>nta <span class=\"_ _a\"></span>Fija <span class=\"_ _a\"></span>(M<span class=\"_ _a\"></span>ARF) <span class=\"_ _a\"></span>(el <span class=\"_ _a\"></span>\u201c<span class=\"_ _a\"></span>Programa <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>Pagar\u00e9s<span class=\"_ _a\"></span>\u201d). <span class=\"_ _a\"></span>A <span class=\"_ _a\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>2023, <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l saldo <span class=\"_ _18\"></span>disp<span class=\"_ _a\"></span>uesto <span class=\"_ _7\"></span>bajo <span class=\"_ _18\"></span>este <span class=\"_ _7\"></span>Programa <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>Pag<span class=\"_ _a\"></span>ar\u00e9s <span class=\"_ _18\"></span>asc<span class=\"_ _a\"></span>iende <span class=\"_ _18\"></span>a <span class=\"_ _7\"></span>51.700 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>euros<span class=\"_ _9\"></span> <span class=\"_ _7\"></span>(59.000 <span class=\"_ _18\"></span>mi<span class=\"_ _a\"></span>les <span class=\"_ _18\"></span>de euros al 31 de diciem<span class=\"_ _a\"></span>bre de 2022).<span class=\"_ _a\"></span> No obstant<span class=\"_ _a\"></span>e lo anteri<span class=\"_ _a\"></span>or, el <span class=\"_ _a\"></span>Grupo Amp<span class=\"_ _a\"></span>er ha <span class=\"_ _a\"></span>puesto en<span class=\"_ _a\"></span> marcha<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>a lo <span class=\"_ _a\"></span>largo de<span class=\"_ _a\"></span>l ejercicio <span class=\"_ _a\"></span>2023<span class=\"_ _a\"></span> una s<span class=\"_ _a\"></span>erie de medidas con la fina<span class=\"_ _a\"></span>lidad de fortalecer <span class=\"_ _a\"></span><span class=\"ls10\">su</span> posici\u00f3n finan<span class=\"_ _a\"></span>ciera y fondo de maniobra<span class=\"_ _a\"></span>. Estas<span class=\"_ _a\"></span> son:  -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Reforzamiento <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>balanc<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>posic<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>liquidez <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>tr<span class=\"_ _a\"></span>av\u00e9s <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>un<span class=\"_ _a\"></span>a <span class=\"_ _7\"></span><span class=\"ff3\">ampliaci\u00f3n <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>capit<span class=\"_ _a\"></span>al</span> <span class=\"_ _18\"></span>(ver </span>Nota <span class=\"_ _16\"> </span>11) <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>on <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>finalidad, <span class=\"_ _e\"> </span>en<span class=\"_ _3\"></span>tre <span class=\"_ _16\"> </span>otras, <span class=\"_ _e\"> </span>de <span class=\"_ _16\"> </span>reducir <span class=\"_ _16\"> </span>l<span class=\"_ _a\"></span>os <span class=\"_ _16\"> </span>pasivos <span class=\"_ _16\"> </span>a <span class=\"_ _e\"> </span>corto <span class=\"_ _4\"> </span>p<span class=\"_ _a\"></span>lazo, <span class=\"_ _16\"> </span>entre <span class=\"_ _16\"> </span>otr<span class=\"_ _a\"></span>os <span class=\"_ _16\"> </span>los derivados <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>deuda <span class=\"_ _a\"></span>aso<span class=\"_ _a\"></span>ciada a<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>Programa <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Pagar\u00e9s<span class=\"_ _9\"></span>, <span class=\"_ _a\"></span>pasando <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>mismo <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>posici<span class=\"_ _a\"></span>\u00f3n de cierre <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>51,7 <span class=\"_ _a\"></span>millones <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>frente <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>59 <span class=\"_ _a\"></span>millones<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>a\u00f1<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>anterior <span class=\"_ _a\"></span>(12% de reducci\u00f3n).<span class=\"_ _a\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Foco <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>seguimient<span class=\"_ _a\"></span>o <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span><span class=\"ff3\">reno<span class=\"_ _a\"></span>vaciones <span class=\"_ _18\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>el<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>Prog<span class=\"_ _a\"></span>rama <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>Pagar<span class=\"_ _a\"></span>\u00e9s</span><span class=\"ls11\">: <span class=\"_ _18\"></span></span>durante<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>os <span class=\"_ _9\"></span>pri<span class=\"_ _a\"></span>meros </span>meses <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>2024 <span class=\"_ _7\"></span>han <span class=\"_ _18\"></span>venc<span class=\"_ _a\"></span>ido <span class=\"_ _7\"></span>28,1 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Programa <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Pagar\u00e9s <span class=\"_ _18\"></span>q<span class=\"_ _a\"></span>ue han <span class=\"_ _9\"></span>sido <span class=\"_ _18\"></span>renovad<span class=\"_ _a\"></span>os <span class=\"_ _9\"></span>(inclus<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>con <span class=\"_ _18\"></span>sobredemanda) <span class=\"_ _18\"></span>sin <span class=\"_ _18\"></span>excepci\u00f3n <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>fecha <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>form<span class=\"_ _a\"></span>ulaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>las presentes cuentas anu<span class=\"_ _a\"></span>ales consolidadas.<span class=\"_ _a\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span><span class=\"ff3\">Posibilidad <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>cambio<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>duraciones<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>deuda</span> <span class=\"_ _19\"> </span>(de <span class=\"_ _19\"> </span>corto <span class=\"_ _19\"> </span>a<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>largo <span class=\"_ _19\"> </span>plazo) <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>trav\u00e9s <span class=\"_ _19\"> </span>de </span>operaciones  espec\u00edficas  e<span class=\"_ _a\"></span>n  el  mercado  financiero,<span class=\"_ _a\"></span>  entre  las  que  destaca <span class=\"_ _19\"> </span>la  operaci\u00f3n  de financiaci\u00f3n <span class=\"_ _7\"></span>si<span class=\"_ _a\"></span>ndicada <span class=\"_ _7\"></span>por <span class=\"_ _4\"></span>parte <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>ICO, <span class=\"_ _7\"></span>bajo <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>dire<span class=\"_ _a\"></span>cci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _4\"></span>estructuraci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>EBN, <span class=\"_ _4\"></span>y <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _7\"></span>la participaci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>ICO<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>propio <span class=\"_ _9\"></span>EBN,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>importe <span class=\"_ _a\"></span>tot<span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>nueve <span class=\"_ _18\"></span>(<span class=\"_ _a\"></span>9) <span class=\"_ _a\"></span>millones<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _a\"></span>(a<span class=\"_ _a\"></span>l 50% <span class=\"_ _18\"></span>cad<span class=\"_ _a\"></span>a <span class=\"_ _18\"></span>entidad), <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>un <span class=\"_ _18\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>inter\u00e9s <span class=\"_ _7\"></span>referencia<span class=\"_ _a\"></span>do <span class=\"_ _18\"></span>al <span class=\"_ _7\"></span>Euribor <span class=\"_ _7\"></span>m\u00e1s <span class=\"_ _18\"></span>un <span class=\"_ _7\"></span>diferencial <span class=\"_ _7\"></span>del <span class=\"_ _18\"></span>3%, con un vencimiento <span class=\"_ _a\"></span>a medio plazo (5 a\u00f1os)<span class=\"_ _a\"></span> (ver Nota <span class=\"_ _a\"></span>13). -<span class=\"ff4\"> <span class=\"_ _1c\"> </span><span class=\"ff3 fs6\">Acuerdos <span class=\"_ _7\"></span>estrat\u00e9gicos <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>inversores<span class=\"ff4\"> <span class=\"_ _7\"></span>que, <span class=\"_ _7\"></span>bajo <span class=\"_ _7\"></span>esquemas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>toma <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>parti<span class=\"_ _a\"></span>cipaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>el<span class=\"_ _a\"></span> </span></span></span>capital soc<span class=\"_ _a\"></span>ial de <span class=\"_ _a\"></span>filiales <span class=\"_ _a\"></span>del Grupo, <span class=\"_ _a\"></span>financian <span class=\"_ _a\"></span>los c<span class=\"_ _a\"></span>recimientos org<span class=\"_ _a\"></span>\u00e1nicos e<span class=\"_ _a\"></span> inorg\u00e1nic<span class=\"_ _a\"></span>os de dich<span class=\"_ _a\"></span>as filiales. <span class=\"_ _9\"></span>En <span class=\"_ _a\"></span>este<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>sentido, <span class=\"_ _9\"></span>cabe <span class=\"_ _9\"></span>mencion<span class=\"_ _a\"></span>ar <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>operaci\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>ealizada <span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>cierre <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>ejercicio<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>on el <span class=\"_ _4\"> </span>f<span class=\"_ _a\"></span>ondo <span class=\"_ _16\"> </span>Growth <span class=\"_ _16\"> </span>Capita<span class=\"_ _a\"></span>l, <span class=\"_ _16\"> </span>con <span class=\"_ _16\"> </span>quien <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>ha <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>uscrito <span class=\"_ _16\"> </span>con <span class=\"_ _16\"> </span>fecha <span class=\"_ _16\"> </span>a<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>6 <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>noviembre <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>2023 <span class=\"_ _16\"> </span>el contrato de inversi\u00f3n y<span class=\"_ _a\"></span> socios por un import<span class=\"_ _a\"></span>e de 15 millones de <span class=\"_ _a\"></span>euros. <span class=\"_ _a\"></span><span class=\"fs0\"> </span>Asimismo, <span class=\"_ _9\"></span>cabe <span class=\"_ _9\"></span>mencio<span class=\"_ _a\"></span>nar, <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>alianza <span class=\"_ _9\"></span>es<span class=\"_ _a\"></span>trat\u00e9gica <span class=\"_ _9\"></span>entr<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>e<span class=\"ls10\">ks</span> <span class=\"_ _9\"></span>Energy-<span class=\"_ _a\"></span>Hitachy <span class=\"_ _9\"></span>Energy <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grupo Amper<span class=\"lsc\">,  </span>para  con<span class=\"_ _a\"></span>tinuar  siendo  el  s<span class=\"_ _a\"></span>ocio  estrat\u00e9gico <span class=\"_ _19\"> </span>de  referencia  en  la  fabr<span class=\"_ _a\"></span>icaci\u00f3n  de  sus<span class=\"_ _a\"></span> equipos <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>electr\u00f3n<span class=\"_ _a\"></span>ica <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>potencia <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>energ\u00edas<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>renovables <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>almacenamiento <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>erg\u00eda <span class=\"_ _a\"></span>en sistemas <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>b<span class=\"_ _a\"></span>ater\u00edas. <span class=\"_ _16\"> </span>Ello <span class=\"_ _16\"> </span>s<span class=\"_ _a\"></span>upone <span class=\"_ _4\"> </span>la <span class=\"_ _16\"> </span>construcc<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _e\"> </span>una <span class=\"_ _4\"></span>nueva <span class=\"_ _16\"> </span>f\u00e1brica <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>m\u00e1s <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>13.000 metros <span class=\"_ _9\"></span>cuadrados <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>una<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>invers<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>20 <span class=\"_ _9\"></span>mi<span class=\"_ _a\"></span>llones <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>euros<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>dupl<span class=\"_ _a\"></span>icar\u00e1 <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>capacidad <span class=\"_ _9\"></span>de producci\u00f3n <span class=\"_ _7\"></span>actual, <span class=\"_ _7\"></span>llev\u00e1nd<span class=\"_ _a\"></span>ola <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>unos <span class=\"_ _7\"></span>100 <span class=\"_ _18\"></span>m<span class=\"_ _a\"></span>illones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>equipos <span class=\"_ _7\"></span>anuales.<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>Para <span class=\"_ _7\"></span>ello <span class=\"_ _7\"></span>e<span class=\"ls12\">l </span>grupo <span class=\"_ _20\"> </span>Amper <span class=\"_ _20\"> </span>contar\u00e1 <span class=\"_ _1a\"> </span>c<span class=\"_ _a\"></span>on <span class=\"_ _20\"> </span>el <span class=\"_ _1a\"> </span>soporte <span class=\"_ _20\"> </span>y <span class=\"_ _20\"> </span>apoyo<span class=\"_ _a\"></span> <span class=\"_ _1a\"> </span>financiero<span class=\"_ _a\"></span> <span class=\"_ _1a\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _1a\"> </span>la <span class=\"_ _20\"> </span>Xu<span class=\"_ _a\"></span>nta <span class=\"_ _1a\"> </span>de <span class=\"_ _20\"> </span>Galicia comprometi\u00e9ndose  de <span class=\"_ _16\"> </span>f<span class=\"_ _a\"></span>orma <span class=\"_ _e\"> </span>coordinada  a <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>otar <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>estabilidad <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>necesidades <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>el proyecto <span class=\"_ _18\"></span>va <span class=\"_ _7\"></span>a <span class=\"_ _9\"></span>req<span class=\"_ _a\"></span>uerir <span class=\"_ _18\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>fu<span class=\"_ _a\"></span>turo, <span class=\"_ _18\"></span>haci\u00e9ndose <span class=\"_ _7\"></span>extensible <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>o<span class=\"_ _a\"></span>tros <span class=\"_ _18\"></span>proyectos <span class=\"_ _7\"></span>relacionados <span class=\"_ _18\"></span>con e\u00f3lica <span class=\"_ _4\"></span>marina <span class=\"_ _4\"></span>donde <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span>Amper <span class=\"_ _4\"> </span>ya <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>encuentra <span class=\"_ _4\"></span>presente <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>tr<span class=\"_ _a\"></span>av\u00e9s <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>filial <span class=\"_ _7\"></span>Nerv<span class=\"_ _a\"></span>i\u00f3n Naval Offshore.<span class=\"_ _a\"></span> Adicionalmente <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>mper <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>finales <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>ejercicio<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>lo <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>lleva <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ejercicio <span class=\"_ _a\"></span>2024<span class=\"_ _9\"></span>, ha iniciado <span class=\"_ _a\"></span>l\u00edneas de trabaj<span class=\"_ _a\"></span>o con d<span class=\"_ _a\"></span>iferentes institucion<span class=\"_ _a\"></span>es, tanto<span class=\"_ _a\"></span> p\u00fablicas com<span class=\"_ _a\"></span>o privadas e<span class=\"_ _a\"></span>ntre los que <span class=\"_ _4\"></span>se <span class=\"_ _4\"> </span>encue<span class=\"_ _a\"></span>ntran <span class=\"_ _4\"> </span>fond<span class=\"_ _a\"></span>os <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>deuda <span class=\"_ _16\"> </span>y/o <span class=\"_ _4\"></span>equity <span class=\"_ _16\"> </span>nacionales <span class=\"_ _4\"> </span>e <span class=\"_ _16\"> </span>internacionales,<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span><span class=\"ls10\">co</span>n <span class=\"_ _4\"> </span>capacidad<span class=\"_ _a\"></span> inversora <span class=\"_ _19\"> </span>en  compa\u00f1\u00edas<span class=\"_ _a\"></span>  con  n<span class=\"_ _a\"></span>egocios<span class=\"_ _a\"></span>  asimila<span class=\"_ _a\"></span>bles  a<span class=\"_ _a\"></span>  los <span class=\"_ _19\"> </span>del  Grupo <span class=\"_ _19\"> </span>Amper <span class=\"_ _19\"> </span><span class=\"ls3\">e  </span>i<span class=\"_ _a\"></span>nstituciones financieras bajo e<span class=\"_ _a\"></span>l modelo de financ<span class=\"_ _a\"></span>iaci\u00f3n sindicada<span class=\"ls11\">. </span> Estas <span class=\"_ _c\"> </span>l\u00edneas <span class=\"_ _21\"> </span>est\u00e1n <span class=\"_ _21\"> </span>enf<span class=\"_ _a\"></span>ocadas <span class=\"_ _21\"> </span>en <span class=\"_ _c\"> </span>la<span class=\"_ _a\"></span> <span class=\"_ _21\"> </span>obtenci\u00f3n <span class=\"_ _c\"> </span>de <span class=\"_ _21\"> </span>m<span class=\"_ _a\"></span>ecanismos <span class=\"_ _c\"> </span>de <span class=\"_ _21\"> </span>financiaci\u00f3<span class=\"_ _a\"></span>n<span class=\"lsc\">, </span>fundamentalmente<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>asociad<span class=\"_ _a\"></span>as <span class=\"_ _4\"> </span>a <span class=\"_ _16\"> </span>productos <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _a\"></span>argo <span class=\"_ _16\"> </span>plazo, <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>van <span class=\"_ _4\"> </span>a<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>pos<span class=\"_ _a\"></span>ibilitar <span class=\"_ _16\"> </span>el <span class=\"_ _4\"> </span>desarrol<span class=\"_ _a\"></span>lo inorg\u00e1nico <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>la<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>compa\u00f1\u00ed<span class=\"_ _a\"></span>a<span class=\"ls11\">, <span class=\"_ _a\"></span><span class=\"ls13\">la<span class=\"_ _a\"></span></span></span> <span class=\"_ _a\"></span>financiaci<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>sus<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>inve<span class=\"_ _a\"></span>rsiones <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>activos <span class=\"_ _9\"></span>fijos<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>circulantes,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>as<span class=\"_ _a\"></span>\u00ed como  la  disminuci\u00f3n  a  la <span class=\"_ _e\"> </span>exposici\u00f3n  de  duda  de  corto  plazo  actualmente  presente <span class=\"_ _19\"> </span>en  el balance consolidado.<span class=\"_ _a\"></span> Cabe <span class=\"_ _a\"></span>mencionar <span class=\"_ _a\"></span>q<span class=\"_ _a\"></span>ue <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fin<span class=\"_ _a\"></span>anciaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>inst<span class=\"_ _a\"></span>ituciones <span class=\"_ _a\"></span>p\u00fab<span class=\"_ _a\"></span>licas <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>est\u00e1 <span class=\"_ _a\"></span>artic<span class=\"_ _a\"></span>ulando <span class=\"_ _a\"></span>sobre<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>base de <span class=\"_ _9\"></span>pr\u00e9stamos <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>hasta <span class=\"_ _18\"></span>75% <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>inv<span class=\"_ _a\"></span>ersi\u00f3n <span class=\"_ _9\"></span>compr<span class=\"_ _a\"></span>ometida <span class=\"_ _9\"></span>con <span class=\"_ _18\"></span>tipos <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>inter\u00e9s<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>bonificados as\u00ed, <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>omo <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>posibilidad <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>subvencion<span class=\"_ _a\"></span>es <span class=\"_ _18\"></span>no <span class=\"_ _7\"></span>reintegrables <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>entrada, <span class=\"_ _18\"></span>i<span class=\"_ _a\"></span>ncluso, <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>capital <span class=\"_ _18\"></span>de las compa\u00f1\u00edas.<span class=\"_ _a\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span><span class=\"ff3\">Desinversiones <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>A<span class=\"_ _a\"></span>ctivos <span class=\"_ _7\"></span>no <span class=\"_ _18\"></span>estrat\u00e9gi<span class=\"_ _a\"></span>cos, <span class=\"_ _7\"></span></span>entre<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _18\"></span>encue<span class=\"_ _a\"></span>ntra <span class=\"_ _18\"></span>la<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>des<span class=\"_ _a\"></span>inversi\u00f3n <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e </span>Nervi\u00f3n <span class=\"_ _9\"></span>Miner\u00eda, <span class=\"_ _9\"></span>soc<span class=\"_ _a\"></span>iedad <span class=\"_ _18\"></span>clasificada <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>m<span class=\"_ _a\"></span>antenida <span class=\"_ _9\"></span>para <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>venta <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>pres<span class=\"_ _a\"></span>entes <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>uentas anuales <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>cuya <span class=\"_ _18\"></span>desinversi<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _18\"></span>definitiva <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>estima<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>pri<span class=\"_ _a\"></span>mer <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>emestre <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>ejerci<span class=\"_ _a\"></span>cio <span class=\"_ _9\"></span>2024<span class=\"_ _18\"></span>, <span class=\"_ _18\"></span>as\u00ed como <span class=\"_ _16\"> </span>otros <span class=\"_ _4\"> </span>p<span class=\"_ _a\"></span>osibles <span class=\"_ _4\"> </span>act<span class=\"_ _a\"></span>ivos <span class=\"_ _4\"> </span>a <span class=\"_ _16\"> </span>ser <span class=\"_ _16\"> </span>abordados <span class=\"_ _16\"> </span>por <span class=\"_ _16\"> </span>el <span class=\"_ _4\"> </span>Grupo <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>el <span class=\"_ _4\"> </span>fut<span class=\"_ _a\"></span>uro<span class=\"_ _a\"></span>. <span class=\"_ _16\"> </span>Dicha <span class=\"_ _16\"> </span>desinversi\u00f3n<span class=\"_ _a\"></span> posibilitar\u00e1 <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>obtenci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _19\"> </span>no <span class=\"_ _19\"> </span>s\u00f3lo <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>plus<span class=\"_ _a\"></span>val\u00edas <span class=\"_ _19\"> </span>contables <span class=\"_ _19\"> </span>sino <span class=\"_ _19\"> </span>ta<span class=\"_ _9\"></span>mbi\u00e9n <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>u<span class=\"_ _a\"></span>na  f<span class=\"_ _a\"></span>uente <span class=\"_ _19\"> </span>de financiaci\u00f3n <span class=\"_ _18\"></span>ad<span class=\"_ _a\"></span>icional <span class=\"_ _18\"></span>des<span class=\"_ _a\"></span>tinada <span class=\"_ _18\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _9\"></span>us<span class=\"_ _a\"></span>os <span class=\"_ _18\"></span>anteriorm<span class=\"_ _a\"></span>ente <span class=\"_ _18\"></span>expuesto<span class=\"_ _a\"></span>s. <span class=\"_ _18\"></span>Cabe <span class=\"_ _7\"></span>mencionar <span class=\"_ _18\"></span>que <span class=\"_ _7\"></span>en el <span class=\"_ _4\"> </span>Plan <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>Negocio <span class=\"_ _4\"></span>se <span class=\"_ _16\"> </span>estima <span class=\"_ _4\"> </span>que <span class=\"_ _16\"> </span>las <span class=\"_ _4\"> </span>desinvers<span class=\"_ _a\"></span>iones <span class=\"_ _4\"> </span>planteadas<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>podr<span class=\"_ _a\"></span><span class=\"ls3\">\u00e1n <span class=\"_ _4\"></span></span>alcanz<span class=\"_ _a\"></span>ar <span class=\"_ _4\"> </span>hasta <span class=\"_ _4\"> </span>los<span class=\"_ _a\"></span> 25,4 millones de euros<span class=\"_ _a\"></span>. <span class=\"ff3\"> </span>En <span class=\"_ _6\"> </span>Mayo <span class=\"_ _19\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _6\"> </span>2023 <span class=\"_ _19\"> </span>el<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _6\"> </span>Amper <span class=\"_ _19\"> </span>a<span class=\"_ _a\"></span>nunci\u00f3 <span class=\"_ _6\"> </span>en <span class=\"_ _19\"> </span>l<span class=\"_ _a\"></span>a <span class=\"_ _6\"> </span>B<span class=\"_ _3\"></span>olsa <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Madrid <span class=\"_ _6\"> </span>su <span class=\"_ _6\"> </span>Plan <span class=\"_ _6\"> </span>Estrat\u00e9gico <span class=\"_ _19\"> </span>y <span class=\"_ _6\"> </span>de Transformaci\u00f3n <span class=\"_ _7\"></span>2023 <span class=\"_ _7\"></span>- <span class=\"_ _7\"></span>2026 <span class=\"_ _7\"></span>que <span class=\"_ _18\"></span>conllev<span class=\"_ _a\"></span>a, <span class=\"_ _18\"></span>inc<span class=\"_ _a\"></span>luyendo <span class=\"_ _7\"></span>operaciones <span class=\"_ _7\"></span>inorg\u00e1nicas, <span class=\"_ _7\"></span>multiplicar <span class=\"_ _18\"></span>x<span class=\"_ _a\"></span>3 <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>cifra de <span class=\"_ _a\"></span>ingresos <span class=\"_ _a\"></span>(ventas<span class=\"_ _a\"></span>) <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>x<span class=\"_ _a\"></span><span class=\"ls3\">10,9</span> <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>EBITD<span class=\"_ _a\"></span>A <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>relaci\u00f3n <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>registrada <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2022,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>como reducir de 9<span class=\"ls11\">,9</span> veces la ratio Deuda F<span class=\"_ _a\"></span>inanciera Neta / EBITD<span class=\"_ _a\"></span>A, al entorno de 2 a <span class=\"_ _a\"></span>3 veces.<span class=\"_ _a\"></span> El <span class=\"_ _18\"></span>P<span class=\"_ _a\"></span>lan <span class=\"_ _7\"></span>Estrat\u00e9gico <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>Transformaci<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _18\"></span>20<span class=\"_ _a\"></span>23-2<span class=\"_ _a\"></span>026 <span class=\"_ _7\"></span>contempla <span class=\"_ _7\"></span>importantes <span class=\"_ _7\"></span>inversiones <span class=\"_ _7\"></span>inherentes <span class=\"_ _7\"></span>al propio <span class=\"_ _a\"></span>cr<span class=\"_ _a\"></span>ecimiento <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>negocio <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>otras<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>relativas <span class=\"_ _9\"></span>al <span class=\"_ _a\"></span>cr<span class=\"_ _a\"></span>ecimiento <span class=\"_ _9\"></span>inorg\u00e1nico, <span class=\"_ _a\"></span>v<span class=\"_ _a\"></span>\u00eda <span class=\"_ _a\"></span>to<span class=\"_ _a\"></span>ma <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>participaci\u00f3n <span class=\"_ _9\"></span>en nuevas <span class=\"_ _4\"></span>sociedades, <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>v<span class=\"_ _a\"></span>alor <span class=\"_ _7\"></span>t<span class=\"_ _a\"></span>otal <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>493 <span class=\"_ _4\"></span>millones <span class=\"_ _16\"> </span>de <span class=\"_ _7\"></span>euros<span class=\"_ _a\"></span>, <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _4\"></span>los <span class=\"_ _7\"></span>q<span class=\"_ _a\"></span>ue <span class=\"_ _4\"></span>240 <span class=\"_ _4\"> </span>millones <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>euros<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>s<span class=\"_ _a\"></span>e destinar\u00edan a<span class=\"_ _a\"></span> invers<span class=\"_ _a\"></span>iones de <span class=\"_ _a\"></span>negocio y<span class=\"_ _a\"></span> 253 <span class=\"_ _a\"></span>millones <span class=\"_ _a\"></span>de euros<span class=\"_ _a\"></span> a <span class=\"_ _a\"></span>inversiones <span class=\"_ _a\"></span>estrat\u00e9gicas, <span class=\"_ _a\"></span>de los <span class=\"_ _a\"></span>cuales, de estos \u00faltimos, 182 m<span class=\"_ _a\"></span>illones de euros se ref<span class=\"_ _a\"></span>ieren a crecimiento inor<span class=\"_ _a\"></span>g\u00e1nico. <span class=\"_ _a\"></span> Adicionalmente, <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>Grupo <span class=\"_ _16\"> </span>Amper <span class=\"_ _e\"> </span>ha <span class=\"_ _e\"> </span>puesto <span class=\"_ _16\"> </span>en <span class=\"_ _e\"> </span>marcha <span class=\"_ _e\"> </span>una <span class=\"_ _16\"> </span>ser<span class=\"_ _a\"></span>ie <span class=\"_ _16\"> </span>de  medidas <span class=\"_ _e\"> </span>a <span class=\"_ _16\"> </span>implantar <span class=\"_ _e\"> </span>para <span class=\"_ _e\"> </span>el ejercicio <span class=\"_ _7\"></span>2023 <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>202<span class=\"_ _a\"></span>4 <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>fina<span class=\"_ _a\"></span>lidad <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>fortalecer <span class=\"_ _18\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _4\"></span>posici\u00f3n <span class=\"_ _7\"></span>financiera <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>fondo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>maniobra <span class=\"_ _7\"></span>del Grupo, que han sido las s<span class=\"_ _a\"></span>iguientes:<span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Alineado <span class=\"_ _16\"> </span>con <span class=\"_ _e\"> </span>el <span class=\"_ _16\"> </span>Plan <span class=\"_ _16\"> </span>estrat\u00e9g<span class=\"_ _a\"></span>ico <span class=\"_ _16\"> </span>mencionado<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>anteriormente, <span class=\"_ _22\"> </span>se <span class=\"_ _16\"> </span>ha<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>desarrollado <span class=\"_ _22\"> </span>un </span>Plan Financ<span class=\"_ _a\"></span>iero que <span class=\"_ _a\"></span>pone en v<span class=\"_ _a\"></span>alor crecimiento, <span class=\"_ _a\"></span>rentabilida<span class=\"_ _a\"></span>d y capaci<span class=\"_ _a\"></span>dad de gen<span class=\"_ _a\"></span>eraci\u00f3n de <span class=\"_ _6\"> </span>caja <span class=\"_ _6\"> </span>org\u00e1nica <span class=\"_ _6\"> </span>2023 <span class=\"_ _5\"> </span><span class=\"ff9\">\u2013</span> <span class=\"_ _6\"> </span>2026 <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>est\u00e1 <span class=\"_ _6\"> </span>siendo <span class=\"_ _5\"> </span>compartida <span class=\"_ _6\"> </span>con <span class=\"_ _6\"> </span>stakehold<span class=\"_ _a\"></span>ers <span class=\"_ _6\"> </span>y mercados <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>levantam<span class=\"_ _a\"></span>iento <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>f<span class=\"_ _a\"></span>inanciaci\u00f3n <span class=\"_ _18\"></span>inminente <span class=\"_ _18\"></span>para <span class=\"_ _7\"></span>acometer <span class=\"_ _9\"></span>evo<span class=\"_ _a\"></span>luci\u00f3n <span class=\"_ _18\"></span>de negocio org\u00e1nico, as\u00ed co<span class=\"_ _a\"></span>mo operaciones en <span class=\"_ _a\"></span>\u00e1mbito inorg\u00e1nico.<span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Para <span class=\"_ _7\"></span>to<span class=\"_ _a\"></span>do <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>llo, <span class=\"_ _7\"></span>durant<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>el <span class=\"_ _4\"> </span>ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _7\"></span>20<span class=\"_ _a\"></span>22/2023 <span class=\"_ _4\"></span>se <span class=\"_ _7\"></span>ha<span class=\"_ _a\"></span>n <span class=\"_ _7\"></span>gen<span class=\"_ _a\"></span>erado <span class=\"_ _4\"></span>los <span class=\"_ _7\"></span>i<span class=\"_ _a\"></span>nstrumentos <span class=\"_ _4\"> </span>de </span>Control <span class=\"_ _9\"></span>financier<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>trav\u00e9s <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>Comit<span class=\"_ _a\"></span>\u00e9 <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>entralizado <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>C<span class=\"_ _a\"></span>aja <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Gr<span class=\"_ _a\"></span>upo, <span class=\"_ _9\"></span>aportando visi\u00f3n <span class=\"_ _22\"> </span>gl<span class=\"_ _a\"></span>obal <span class=\"_ _22\"> </span>y  mayores <span class=\"_ _22\"> </span>c<span class=\"_ _a\"></span>apacidades <span class=\"_ _e\"> </span>de <span class=\"_ _22\"> </span>ap<span class=\"_ _a\"></span>alancamiento <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>trav\u00e9s <span class=\"_ _e\"> </span>de <span class=\"_ _22\"> </span>l<span class=\"_ _a\"></span>os <span class=\"_ _22\"> </span>flujo<span class=\"_ _a\"></span>s <span class=\"_ _22\"> </span>de negocio <span class=\"_ _6\"> </span>ge<span class=\"_ _a\"></span>nerados <span class=\"_ _6\"> </span>que <span class=\"_ _5\"> </span>han <span class=\"_ _5\"> </span>permitido <span class=\"_ _5\"> </span>atender <span class=\"_ _6\"> </span>c<span class=\"_ _a\"></span>on <span class=\"_ _6\"> </span>norma<span class=\"_ _a\"></span>lidad <span class=\"_ _6\"> </span>el <span class=\"_ _5\"> </span>calendario <span class=\"_ _5\"> </span>de devoluciones <span class=\"_ _18\"></span>vigente, <span class=\"_ _18\"></span>as\u00ed <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>omo <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>re<span class=\"_ _a\"></span>novaci\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>p\u00f3lizas <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>cr\u00e9dito <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>operac<span class=\"_ _a\"></span>iones<span class=\"_ _3a\"> </span>de <span class=\"_ _9\"></span>financiaci\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>circu<span class=\"_ _a\"></span>lante <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>las <span class=\"_ _9\"></span>q<span class=\"_ _a\"></span>ue <span class=\"_ _9\"></span>han <span class=\"_ _9\"></span>vencid<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>los <span class=\"_ _18\"></span>primeros<span class=\"_ _a\"></span> meses del ejercicio 2<span class=\"_ _a\"></span>024. Los <span class=\"_ _7\"></span>Administradores <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>Sociedad <span class=\"_ _7\"></span>Dominan<span class=\"_ _a\"></span>te <span class=\"_ _18\"></span>esti<span class=\"_ _a\"></span>man <span class=\"_ _18\"></span>q<span class=\"_ _a\"></span>ue, <span class=\"_ _7\"></span>tras <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>implementac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>medidas anteriormente <span class=\"_ _9\"></span>m<span class=\"_ _a\"></span>encionadas, <span class=\"_ _18\"></span>los <span class=\"_ _9\"></span>flujos <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>efectivo <span class=\"_ _9\"></span>qu<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>generar\u00e1 <span class=\"_ _18\"></span>el <span class=\"_ _9\"></span>negocio <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>los <span class=\"_ _18\"></span>pr\u00f3ximos <span class=\"_ _9\"></span>ejerc<span class=\"_ _a\"></span>icios, permitir\u00e1n <span class=\"_ _16\"> </span>al <span class=\"_ _16\"> </span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _16\"> </span>seguir <span class=\"_ _16\"> </span>atendi<span class=\"_ _a\"></span>endo <span class=\"_ _16\"> </span>con <span class=\"_ _16\"> </span>norm<span class=\"_ _a\"></span>alidad <span class=\"_ _16\"> </span>sus <span class=\"_ _16\"> </span>ob<span class=\"_ _a\"></span>ligaciones <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>co<span class=\"_ _a\"></span>mpromisos <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>pago <span class=\"_ _16\"> </span>y<span class=\"_ _a\"></span> reforzar  a\u00fan  m\u00e1s <span class=\"_ _e\"> </span>su  posici\u00f3n  de  liquidez,  y <span class=\"_ _e\"> </span>seguir  as\u00ed  con <span class=\"_ _22\"> </span>s<span class=\"_ _a\"></span>u  plan <span class=\"_ _e\"> </span>de  restructuraci\u00f3n  de  deuda financiera  a  corto  plazo.  Esto  depender\u00e1  en  gran  medida  del  \u00e9xito <span class=\"_ _22\"> </span>d<span class=\"_ _a\"></span>el  plan  de  negocio <span class=\"_ _e\"> </span>y  de  la consecuci\u00f3n de financi<span class=\"_ _a\"></span>aci\u00f3n para poder aco<span class=\"_ _a\"></span>meterlo. <span class=\"_ _a\"></span> En <span class=\"_ _18\"></span>consecuenci<span class=\"_ _a\"></span>a, <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>admi<span class=\"_ _a\"></span>nistradores <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>Soci<span class=\"_ _a\"></span>edad <span class=\"_ _18\"></span>Dom<span class=\"_ _a\"></span>inante <span class=\"_ _18\"></span>han <span class=\"_ _18\"></span>prep<span class=\"_ _a\"></span>arado <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>cue<span class=\"_ _a\"></span>ntas <span class=\"_ _18\"></span>anuales<span class=\"_ _a\"></span> consolidadas en base <span class=\"_ _a\"></span>al principio de empres<span class=\"_ _a\"></span>a en funcionamiento.<span class=\"_ _9\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "2.3 Modificaciones <span class=\"_ _a\"></span>al per\u00edmetro de con<span class=\"_ _a\"></span>solidaci\u00f3n<span class=\"_ _a\"></span> 2.3.1. Combinacion<span class=\"_ _a\"></span>es de Negocio y ot<span class=\"_ _a\"></span>ras adquisicio<span class=\"_ _a\"></span>nes de activo del <span class=\"_ _a\"></span>ejercic<span class=\"_ _a\"></span>io 2023 2.3.1.1 Atlas Engineer<span class=\"_ _a\"></span>ing Construction GM<span class=\"_ _a\"></span>BH (\u201cAtlas\u201d)<span class=\"_ _a\"></span><span class=\"ff4\"> </span>Con <span class=\"_ _16\"> </span>fec<span class=\"_ _a\"></span>ha <span class=\"_ _16\"> </span>4 <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>mayo <span class=\"_ _22\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>2022, <span class=\"_ _22\"> </span>se <span class=\"_ _22\"> </span>prod<span class=\"_ _a\"></span>ujo <span class=\"_ _16\"> </span>la <span class=\"_ _22\"> </span>adq<span class=\"_ _a\"></span>uisici\u00f3n <span class=\"_ _16\"> </span>del <span class=\"_ _22\"> </span>45% <span class=\"_ _22\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>la <span class=\"_ _22\"> </span>sociedad <span class=\"_ _22\"> </span>ale<span class=\"_ _a\"></span>mana <span class=\"_ _16\"> </span>Atl<span class=\"_ _a\"></span>as Engineering <span class=\"_ _16\"> </span>and <span class=\"_ _16\"> </span>Construct<span class=\"_ _a\"></span>ion <span class=\"_ _4\"> </span>G<span class=\"_ _a\"></span>mbh <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>cambio <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>225.000 <span class=\"_ _16\"> </span>euros <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>un <span class=\"_ _16\"> </span>compr<span class=\"_ _a\"></span>omiso <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>f<span class=\"_ _a\"></span>inanciaci\u00f3n adicional <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>1,3<span class=\"_ _a\"></span>5 <span class=\"_ _a\"></span>M <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>ejecuci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>proyec<span class=\"_ _a\"></span>tos. <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>Amper <span class=\"_ _9\"></span>ten\u00eda <span class=\"_ _9\"></span>adem\u00e1s <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>opci\u00f3n <span class=\"_ _9\"></span>de compra por hasta e<span class=\"_ _a\"></span>l 21% m\u00e1s de la soci<span class=\"_ _a\"></span>edad. No <span class=\"_ _9\"></span>obstan<span class=\"_ _a\"></span>te <span class=\"_ _9\"></span>lo <span class=\"_ _18\"></span>anter<span class=\"_ _a\"></span>ior, <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>fecha <span class=\"_ _18\"></span>28 <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>marzo <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>2<span class=\"_ _a\"></span>023, <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>Grupo <span class=\"_ _18\"></span>Amper, <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>trav\u00e9s <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>su <span class=\"_ _18\"></span>filial <span class=\"_ _9\"></span>Amper<span class=\"_ _a\"></span> Sistemas, <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>uscrito <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>ontrato <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>comprave<span class=\"_ _a\"></span>nta r<span class=\"_ _a\"></span>especto <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>totalidad <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>u <span class=\"_ _a\"></span>participaci\u00f3n <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>At<span class=\"_ _a\"></span>las con Instalvia Telecomu<span class=\"_ _a\"></span>nicaciones, S.L. (\u201dInstalvi<span class=\"_ _a\"></span>a\u201d)<span class=\"_ _a\"></span><span class=\"ff4\">, en donde se acuerda:<span class=\"_ _a\"></span> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>La <span class=\"_ _8\"> </span>re<span class=\"_ _a\"></span>nuncia <span class=\"_ _23\"> </span>por <span class=\"_ _23\"> </span>parte <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>Amper <span class=\"_ _8\"> </span>del<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>d<span class=\"_ _a\"></span>erecho <span class=\"_ _23\"> </span>de <span class=\"_ _8\"> </span>opc<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _23\"> </span>de <span class=\"_ _8\"> </span>c<span class=\"_ _a\"></span>ompra <span class=\"_ _23\"> </span>sobre </span>participaciones <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>Atlas <span class=\"_ _16\"> </span>propiedad <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>I<span class=\"_ _a\"></span>nstalvia <span class=\"_ _4\"></span>repre<span class=\"_ _a\"></span>sentativas <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>hasta <span class=\"_ _4\"> </span>el <span class=\"_ _16\"> </span>21% <span class=\"_ _4\"></span>del capital social reci<span class=\"_ _a\"></span>biendo en contra<span class=\"_ _a\"></span>prestaci\u00f3n la c<span class=\"_ _a\"></span>antidad de 1<span class=\"_ _a\"></span>,5<span class=\"_ _a\"></span> millones de e<span class=\"_ _a\"></span>uros, cuy<span class=\"_ _a\"></span>o derecho <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>cobro <span class=\"_ _8\"> </span>e <span class=\"_ _8\"> </span>ingres<span class=\"_ _a\"></span>o <span class=\"_ _1f\"> </span>asoc<span class=\"_ _a\"></span>iado <span class=\"_ _1f\"> </span>s<span class=\"_ _a\"></span>e <span class=\"_ _1f\"> </span>rec<span class=\"_ _a\"></span>onoci\u00f3 <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>cuenta<span class=\"_ _9\"></span>s <span class=\"_ _8\"> </span>anuales<span class=\"_ _a\"></span> consolidadas del ejerc<span class=\"_ _a\"></span>icio 2022 (No<span class=\"_ _a\"></span>tas 8 y 16<span class=\"lsf\">).</span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>La <span class=\"_ _9\"></span>trasmisi\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>Amper <span class=\"_ _a\"></span>Si<span class=\"_ _a\"></span>stemas <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>Instalv<span class=\"_ _a\"></span>ia <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>part<span class=\"_ _a\"></span>icipaci\u00f3n <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>A<span class=\"_ _a\"></span>tlas <span class=\"_ _9\"></span>represent<span class=\"_ _a\"></span>ativas </span>de <span class=\"_ _9\"></span>u<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>4<span class=\"_ _a\"></span>5% <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>capital <span class=\"_ _18\"></span>social, <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>prec<span class=\"_ _a\"></span>io <span class=\"_ _9\"></span>tot<span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>3<span class=\"_ _a\"></span>.550.000 <span class=\"_ _18\"></span>euros, <span class=\"_ _18\"></span>con <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>pago <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span> 2,5 millones de<span class=\"_ _a\"></span> euros que s<span class=\"_ _a\"></span>e realiz\u00f3 con<span class=\"_ _a\"></span> fecha 28 de <span class=\"_ _a\"></span>marzo (qu<span class=\"_ _a\"></span>e incluye <span class=\"_ _a\"></span>la cantidad de 1,5 <span class=\"_ _a\"></span>millones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>corre<span class=\"_ _a\"></span>spondiente <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>renuncia <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>erecho <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>opci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>mpra citado), <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>sen<span class=\"_ _a\"></span>dos <span class=\"_ _18\"></span>pagos <span class=\"_ _18\"></span>a<span class=\"_ _a\"></span>plazados <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>imp<span class=\"_ _a\"></span>orte <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>525.0<span class=\"_ _a\"></span>00 <span class=\"_ _18\"></span>euros, <span class=\"_ _18\"></span>cada <span class=\"_ _7\"></span>uno <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>ellos, pagaderos <span class=\"_ _16\"> </span>el <span class=\"_ _4\"> </span>30<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>junio <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>2<span class=\"_ _a\"></span>024 <span class=\"_ _4\"> </span>y <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>31 <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>dicie<span class=\"_ _a\"></span>mbre <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>2024, <span class=\"_ _16\"> </span>respectivament<span class=\"_ _a\"></span>e. Como <span class=\"_ _9\"></span>gar<span class=\"_ _a\"></span>ant\u00eda <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>dichos <span class=\"_ _18\"></span>pagos<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>aplazados, <span class=\"_ _18\"></span>Instalv<span class=\"_ _a\"></span>ia <span class=\"_ _9\"></span>ha <span class=\"_ _18\"></span>entregado <span class=\"_ _18\"></span>a <span class=\"_ _9\"></span>Am<span class=\"_ _a\"></span>per <span class=\"_ _9\"></span>Sis<span class=\"_ _a\"></span>temas sendos pagar\u00e9s bancar<span class=\"_ _a\"></span>ios<span class=\"ls11\">. </span> Con <span class=\"_ _a\"></span>esta <span class=\"_ _9\"></span>operac<span class=\"_ _a\"></span>i\u00f3n, <span class=\"_ _a\"></span>enmar<span class=\"_ _a\"></span>cada <span class=\"_ _a\"></span>dentro <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>n<span class=\"_ _a\"></span>uevo <span class=\"_ _a\"></span>Pla<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Estrat\u00e9gico <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Transfor<span class=\"_ _a\"></span>maci\u00f3n <span class=\"_ _a\"></span>2023<span class=\"_ _9\"></span>-2026, <span class=\"_ _9\"></span>el Grupo <span class=\"_ _e\"> </span>Amper  ha <span class=\"_ _22\"> </span>conseg<span class=\"_ _a\"></span>uido <span class=\"_ _e\"> </span>plusval\u00edas  financieras  totales<span class=\"_ _a\"></span> <span class=\"_ _e\"> </span>en  los <span class=\"_ _22\"> </span>ejercicios<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>2<span class=\"_ _a\"></span>022 <span class=\"_ _22\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>20<span class=\"_ _a\"></span>23  por <span class=\"_ _22\"> </span>3,3 millones <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>uros <span class=\"_ _18\"></span>(<span class=\"_ _a\"></span>1,5 <span class=\"_ _18\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>euros <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _18\"></span>2022 <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>1,8 <span class=\"_ _7\"></span>millones <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>euros<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>2023)<span class=\"_ _9\"></span>, <span class=\"_ _7\"></span>m\u00e1s <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span>horros <span class=\"_ _18\"></span>de costes directos adiciona<span class=\"_ _a\"></span>les por la salida de Am<span class=\"_ _a\"></span>per de la gesti\u00f3n de Atlas. <span class=\"_ _9\"></span> 2.3.1.2. Energy Com<span class=\"_ _a\"></span>puter Systems, S.A.S<span class=\"_ _a\"></span> Conforme <span class=\"_ _7\"></span>al <span class=\"_ _18\"></span>contrat<span class=\"_ _a\"></span>o <span class=\"_ _18\"></span>f<span class=\"_ _a\"></span>irmado <span class=\"_ _18\"></span>entre <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>partes <span class=\"_ _7\"></span>para <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>compraventa <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>la<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>socie<span class=\"_ _a\"></span>dad <span class=\"_ _7\"></span>Energy <span class=\"_ _18\"></span>Comput<span class=\"_ _a\"></span>er Systems, <span class=\"_ _a\"></span>S.A.S el <span class=\"_ _a\"></span>31 de <span class=\"_ _a\"></span>mayo de<span class=\"_ _a\"></span> 2021, <span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> el ejerc<span class=\"_ _a\"></span>icio 2023 <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>ha ejerc<span class=\"_ _a\"></span>ido la <span class=\"_ _a\"></span>obligaci\u00f3n d<span class=\"_ _a\"></span>e compra <span class=\"_ _a\"></span>por<span class=\"_ _a\"></span> parte <span class=\"_ _6\"> </span>del <span class=\"_ _6\"> </span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _6\"> </span>Amper <span class=\"_ _5\"> </span>de <span class=\"_ _6\"> </span>l<span class=\"_ _a\"></span>a <span class=\"_ _6\"> </span>participaci\u00f3n <span class=\"_ _5\"> </span>minoritaria <span class=\"_ _5\"> </span>del <span class=\"_ _6\"> </span>20%<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>posesi<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>los <span class=\"_ _5\"> </span>anteriores accionistas <span class=\"_ _18\"></span>minoritarios<span class=\"_ _a\"></span>, <span class=\"_ _18\"></span>por<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>importe <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>400 <span class=\"_ _9\"></span>m<span class=\"_ _a\"></span>iles <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>euros, <span class=\"_ _18\"></span>p<span class=\"_ _a\"></span>asando <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>os<span class=\"_ _a\"></span>tentar <span class=\"_ _18\"></span>una <span class=\"_ _18\"></span>participac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span>l 100%<span class=\"ls0\">. <span class=\"_ _4\"> </span>D<span class=\"_ _a\"></span>icha <span class=\"_ _4\"> </span>operac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _4\"> </span>no <span class=\"_ _16\"> </span>ha <span class=\"_ _4\"> </span>supuest<span class=\"_ _a\"></span>o <span class=\"_ _4\"> </span>un <span class=\"_ _16\"> </span>cambio <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>control <span class=\"_ _16\"> </span>en <span class=\"_ _4\"></span>la <span class=\"_ _16\"> </span>sociedad, <span class=\"_ _16\"> </span>ya <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>el <span class=\"_ _16\"> </span>mismo <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>e </span>produjo en el mom<span class=\"_ _a\"></span>ento de la adquisici\u00f3n por <span class=\"_ _a\"></span>parte del Gr<span class=\"_ _a\"></span>upo Amper. <span class=\"_ _a\"></span> 2.3.1.3 Wedefense P<span class=\"_ _a\"></span>ortugal Lda<span class=\"_ _a\"></span> Con <span class=\"_ _9\"></span>fecha <span class=\"_ _18\"></span>4 <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>mayo <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>2023, <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>trav\u00e9s <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>ociedad <span class=\"_ _9\"></span>fili<span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>Amper <span class=\"_ _9\"></span>S<span class=\"_ _a\"></span>istemas, <span class=\"_ _9\"></span>S<span class=\"_ _a\"></span>AU <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>r<span class=\"_ _a\"></span>ealizado <span class=\"_ _9\"></span>la<span class=\"_ _a\"></span> aportaci\u00f3n <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>capital <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>importe <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>300 <span class=\"_ _a\"></span>euros <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>adq<span class=\"_ _a\"></span>uisici\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>75% <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>sociedad <span class=\"_ _9\"></span>portuguesa Wedefense <span class=\"_ _6\"> </span>Portugal, <span class=\"_ _19\"> </span>LDA <span class=\"_ _19\"> </span>(en <span class=\"_ _6\"> </span>adelante, <span class=\"_ _19\"> </span>\u201cWedefe<span class=\"_ _a\"></span><span class=\"ff4\">n</span>s<span class=\"_ _a\"></span>e\u201d<span class=\"ff4\">). <span class=\"_ _19\"> </span>Dicha <span class=\"_ _19\"> </span>a<span class=\"_ _a\"></span>portaci\u00f3n <span class=\"_ _6\"> </span>se <span class=\"_ _19\"> </span>enmarca<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>dentro <span class=\"_ _6\"> </span>del </span>acuerdo <span class=\"_ _a\"></span>firm<span class=\"_ _a\"></span>ado <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>6 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2022 <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>ntre <span class=\"_ _a\"></span>Am<span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>SA <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span> <span class=\"_ _9\"></span>Growth <span class=\"_ _9\"></span>Partners <span class=\"_ _9\"></span>Capital<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>Sociedade <span class=\"_ _9\"></span>de Capital de Risco, S.A<span class=\"_ _a\"></span>. (\u201cGrowth Partners<span class=\"_ _a\"></span> Capital\u201d)<span class=\"_ _a\"></span><span class=\"ff4\"> (Notas 14 y 21).<span class=\"_ _a\"></span> </span>A <span class=\"ls0\">continuaci\u00f3n,<span class=\"_ _a\"></span> se detalla la natural<span class=\"_ _a\"></span>eza inicial de la operac<span class=\"_ _a\"></span>i\u00f3n llevada a cabo en e<span class=\"_ _a\"></span>l ejercicio 2022<span class=\"_ _a\"></span>:<span class=\"_ _a\"></span> </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Con <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>5 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>dic<span class=\"_ _a\"></span>iembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2022, <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>Amper <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Growth <span class=\"_ _a\"></span>Partners <span class=\"_ _a\"></span>Cap<span class=\"_ _a\"></span>ital, <span class=\"_ _a\"></span>suscribieron <span class=\"_ _a\"></span>un </span>term <span class=\"_ _16\"> </span>sheet <span class=\"_ _16\"> </span>vincu<span class=\"_ _a\"></span>lante <span class=\"_ _16\"> </span>par<span class=\"_ _a\"></span>a <span class=\"_ _16\"> </span>formalizar <span class=\"_ _16\"> </span>un<span class=\"_ _a\"></span>a <span class=\"_ _16\"> </span>operaci\u00f3n <span class=\"_ _16\"> </span>consiste<span class=\"_ _a\"></span>nte <span class=\"_ _16\"> </span>en <span class=\"_ _22\"> </span>la <span class=\"_ _16\"> </span>inversi\u00f3n <span class=\"_ _22\"> </span>de <span class=\"_ _16\"> </span>Growth<span class=\"_ _a\"></span> Partners <span class=\"_ _17\"> </span>Capi<span class=\"_ _a\"></span>tal, <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>pro<span class=\"_ _a\"></span>yectos <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>invest<span class=\"_ _a\"></span>igaci\u00f3n <span class=\"_ _17\"> </span>y <span class=\"_ _15\"> </span>desarrollo <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _17\"> </span>Amp<span class=\"_ _a\"></span>er, <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>ser gestionados <span class=\"_ _a\"></span>desde <span class=\"_ _a\"></span>una f<span class=\"_ _a\"></span>ilial portu<span class=\"_ _a\"></span>guesa del <span class=\"_ _a\"></span>Grupo. <span class=\"_ _a\"></span>En <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>medida <span class=\"_ _a\"></span>en que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>consejero <span class=\"_ _a\"></span>dominical de <span class=\"_ _a\"></span>Amper, <span class=\"_ _9\"></span>S.A., <span class=\"_ _9\"></span>D. <span class=\"_ _a\"></span>Juan <span class=\"_ _9\"></span>Jos\u00e9 <span class=\"_ _9\"></span>Rodr\u00edguez<span class=\"_ _a\"></span>-Navarro, <span class=\"_ _9\"></span>es <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _9\"></span>vez <span class=\"_ _9\"></span><span class=\"ff9 lsf\">\u201cm</span>anaging <span class=\"_ _a\"></span>p<span class=\"_ _a\"></span>artner<span class=\"ff9\">\u201d</span> <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>accionista de <span class=\"_ _7\"></span>Growth <span class=\"_ _7\"></span>Partners<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>Capital, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>operac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _7\"></span>constituy\u00f3 <span class=\"_ _4\"></span><span class=\"ls3\">una <span class=\"_ _7\"></span></span>operaci<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _7\"></span>vinculada <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>fue <span class=\"_ _7\"></span>apr<span class=\"_ _a\"></span>obada con sujeci\u00f3n a la normat<span class=\"_ _a\"></span>iva aplicable (N<span class=\"_ _a\"></span>ota 21).<span class=\"_ _a\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Con <span class=\"_ _a\"></span>fec<span class=\"_ _a\"></span>ha <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>6 <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>dic<span class=\"_ _a\"></span>iembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>202<span class=\"_ _a\"></span>2, <span class=\"_ _a\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _a\"></span>m<span class=\"_ _a\"></span>arco <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>operaci\u00f3n <span class=\"_ _9\"></span>Growth <span class=\"_ _9\"></span>I<span class=\"_ _a\"></span>nov <span class=\"_ _18\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _9\"></span>FCR, <span class=\"_ _9\"></span>fondo </span>de capital r<span class=\"_ _a\"></span>iesgo gestionado <span class=\"_ _a\"></span>por Growth P<span class=\"_ _a\"></span>artners Capital, <span class=\"_ _a\"></span>anticip\u00f3 la <span class=\"_ _a\"></span>cantidad de <span class=\"_ _a\"></span>15 millones <span class=\"_ _a\"></span>de euros  a <span class=\"_ _22\"> </span>la  sociedad <span class=\"_ _22\"> </span>p<span class=\"_ _a\"></span>ortuguesa  Wedefence  Portugal <span class=\"_ _e\"> </span>Ltda,  otorgando  Amper <span class=\"_ _e\"> </span>una  garant\u00eda corporativa a <span class=\"_ _a\"></span>primer r<span class=\"_ _a\"></span>equerimiento y<span class=\"_ _a\"></span> pignorando <span class=\"_ _a\"></span>el 50,<span class=\"_ _a\"></span>01% de l<span class=\"_ _a\"></span>as participac<span class=\"_ _a\"></span>iones s<span class=\"_ _a\"></span>ociales de <span class=\"_ _a\"></span>la filial <span class=\"_ _a\"></span>Nervi\u00f3n <span class=\"_ _a\"></span>Nav<span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>Offshor<span class=\"_ _a\"></span>e, <span class=\"_ _a\"></span>S.L. <span class=\"_ _a\"></span>hast<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>formal<span class=\"_ _a\"></span>izaci\u00f3n <span class=\"_ _a\"></span>definitiva<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>acuerdo <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>inversi\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>la devoluci\u00f3n de la cant<span class=\"_ _a\"></span>idad anticipada.<span class=\"_ _a\"></span> Durante <span class=\"_ _19\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _19\"> </span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _19\"> </span>2023<span class=\"_ _a\"></span>, <span class=\"_ _19\"> </span>se <span class=\"_ _6\"> </span>han <span class=\"_ _19\"> </span>pro<span class=\"_ _a\"></span>ducido <span class=\"_ _6\"> </span>l<span class=\"_ _3\"></span>os <span class=\"_ _6\"> </span>siguientes <span class=\"_ _19\"> </span>ac<span class=\"_ _a\"></span>ontecimientos <span class=\"_ _6\"> </span>relacionados <span class=\"_ _19\"> </span>c<span class=\"_ _a\"></span>on <span class=\"_ _19\"> </span>l<span class=\"_ _a\"></span>a operaci\u00f3n: -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Tal <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>como <span class=\"_ _18\"></span>se <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>ita <span class=\"_ _9\"></span>anterior<span class=\"_ _a\"></span>mente, <span class=\"_ _18\"></span>el <span class=\"_ _9\"></span>4<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>mayo <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>2<span class=\"_ _a\"></span>023, <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>marco <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>operaci\u00f3n, <span class=\"_ _18\"></span>Amper </span>Sistemas <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>suscrito <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>75% <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>cap<span class=\"_ _a\"></span>ital <span class=\"_ _7\"></span>social <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Wedefense, <span class=\"_ _7\"></span>siendo <span class=\"_ _4\"> </span>Growt<span class=\"_ _a\"></span>h <span class=\"_ _7\"></span>Inov <span class=\"_ _7\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _7\"></span>FCR, <span class=\"_ _7\"></span>el suscriptor <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>25% <span class=\"_ _18\"></span>restant<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>del <span class=\"_ _18\"></span>capital <span class=\"_ _9\"></span>soc<span class=\"_ _a\"></span>ial <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>esta<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>filial <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _9\"></span>Amper <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>Portugal, <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>el marco de un aument<span class=\"_ _a\"></span>o de capital de esta \u00faltima<span class=\"_ _a\"></span>. -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Una <span class=\"_ _18\"></span>vez <span class=\"_ _7\"></span>obtenida, <span class=\"_ _18\"></span>en <span class=\"_ _7\"></span>fecha <span class=\"_ _18\"></span>3 <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>octubre <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>20<span class=\"_ _a\"></span>23, <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>autorizac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _18\"></span>al <span class=\"_ _7\"></span>proyecto <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>parte <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>la </span>Agencia <span class=\"_ _15\"> </span>N<span class=\"_ _a\"></span>acional <span class=\"_ _15\"> </span>de <span class=\"_ _1f\"> </span>In<span class=\"_ _a\"></span>novaci\u00f3n <span class=\"_ _15\"> </span>port<span class=\"_ _a\"></span>uguesa <span class=\"_ _15\"> </span>(la<span class=\"_ _a\"></span> <span class=\"_ _15\"> </span>\u201cANI\u201d), <span class=\"_ _8\"> </span><span class=\"ff4\">se <span class=\"_ _1f\"> </span>ha <span class=\"_ _1f\"> </span>procedid<span class=\"_ _a\"></span>o <span class=\"_ _15\"> </span>a <span class=\"_ _1f\"> </span>form<span class=\"_ _a\"></span>alizar </span>definitivamente e<span class=\"_ _a\"></span>l acuerdo de invers<span class=\"_ _a\"></span>i\u00f3n. -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>De <span class=\"_ _9\"></span>esta <span class=\"_ _18\"></span>manera, <span class=\"_ _18\"></span>con<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>fecha <span class=\"_ _18\"></span>6 <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>noviembre <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>2023, <span class=\"_ _18\"></span>se <span class=\"_ _9\"></span>h<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>suscrito <span class=\"_ _18\"></span>el <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>ontrato <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>inversi\u00f3n <span class=\"_ _18\"></span>y </span>socios <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>filial <span class=\"_ _7\"></span>portuguesa <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _4\"></span>Amper, <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>regular <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>G<span class=\"_ _a\"></span>rowth <span class=\"_ _7\"></span>Partners Capital, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>proyectos <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>investigaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>esarrollo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>Amper <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _7\"></span>Portugal <span class=\"_ _7\"></span>certificados<span class=\"_ _a\"></span> por <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>Agenci<span class=\"_ _a\"></span>a <span class=\"_ _16\"> </span>Nacional <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>Innovaci\u00f3n <span class=\"_ _16\"> </span>port<span class=\"_ _a\"></span>uguesa,  i<span class=\"_ _3\"></span>mplementand<span class=\"_ _a\"></span>o <span class=\"_ _16\"> </span>as\u00ed <span class=\"_ _22\"> </span>la <span class=\"_ _16\"> </span>operac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>los t\u00e9rminos previstos en <span class=\"_ _a\"></span>el term sheet in<span class=\"_ _a\"></span>icial<span class=\"lsc\">. </span> Consecuencia <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>lo <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span>nterior, <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>conforme <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>prev<span class=\"_ _a\"></span>isiones <span class=\"_ _9\"></span>contract<span class=\"_ _a\"></span>uales, <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>h<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>levado <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>cabo de <span class=\"_ _a\"></span>form<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>oordinada <span class=\"_ _9\"></span>entre <span class=\"_ _9\"></span>ambas <span class=\"_ _9\"></span>partes <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>dev<span class=\"_ _a\"></span>oluci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>adelantado <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>operaci\u00f3<span class=\"_ _a\"></span>n por <span class=\"_ _e\"> </span>la <span class=\"_ _22\"> </span>c<span class=\"_ _a\"></span>itada <span class=\"_ _22\"> </span>f<span class=\"_ _a\"></span>ilial, <span class=\"_ _e\"> </span>as\u00ed  como <span class=\"_ _22\"> </span>la  aportaci\u00f3n  por <span class=\"_ _22\"> </span>Growth  Partners  Capital <span class=\"_ _22\"> </span>del  importe  de<span class=\"_ _3\"></span>  15<span class=\"_ _a\"></span> millones de euros co<span class=\"_ _a\"></span>mprometidos.<span class=\"_ _a\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Wedefense ha <span class=\"_ _a\"></span>devuelto los 15 m<span class=\"_ _a\"></span>illones de euros<span class=\"_ _a\"></span> desembolsados,<span class=\"_ _a\"></span> en concepto de<span class=\"_ _a\"></span> anticipo de la<span class=\"_ _a\"></span> </span>operaci\u00f3n, <span class=\"_ _18\"></span>por <span class=\"_ _7\"></span>Growth <span class=\"_ _18\"></span>P<span class=\"_ _a\"></span>artners <span class=\"_ _18\"></span>Cap<span class=\"_ _a\"></span>ital <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _18\"></span>2022. <span class=\"_ _7\"></span>En <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>mismo <span class=\"_ _7\"></span>acto, <span class=\"_ _18\"></span>y <span class=\"_ _7\"></span>conforme <span class=\"_ _18\"></span>al acuerdo <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>inversi\u00f3n <span class=\"_ _6\"> </span>establecido, <span class=\"_ _6\"> </span>Growth <span class=\"_ _6\"> </span>Partners <span class=\"_ _6\"> </span>Capital <span class=\"_ _6\"> </span>ha <span class=\"_ _6\"> </span>aportado <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>concepto <span class=\"_ _6\"> </span>de \u201cpresta\u00e7\u00e3o <span class=\"_ _18\"></span>suplementar <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>capital\u201d <span class=\"_ _18\"></span>concepto <span class=\"_ _18\"></span>equival<span class=\"_ _a\"></span>ente <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>reserv<span class=\"_ _a\"></span>as<span class=\"_ _a\"></span><span class=\"ff4\"> <span class=\"_ _18\"></span>(Nota <span class=\"_ _18\"></span>11), <span class=\"_ _18\"></span>15 <span class=\"_ _18\"></span>millones <span class=\"_ _18\"></span>de </span>euros para financiar l<span class=\"_ _a\"></span>os proyectos de inves<span class=\"_ _a\"></span>tigaci\u00f3n y desarrollo lleva<span class=\"_ _a\"></span>dos a cabo por la socied<span class=\"_ _a\"></span>ad, de <span class=\"_ _19\"> </span>conformida<span class=\"_ _a\"></span>d <span class=\"_ _19\"> </span>con <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>t<span class=\"_ _a\"></span>\u00e9rminos <span class=\"_ _19\"> </span>establec<span class=\"_ _a\"></span>idos <span class=\"_ _19\"> </span>en <span class=\"_ _6\"> </span>el<span class=\"_ _3\"></span> <span class=\"_ _19\"> </span>art<span class=\"_ _a\"></span>\u00edculo <span class=\"_ _19\"> </span>37(1) <span class=\"_ _6\"> </span>del <span class=\"_ _19\"> </span>C\u00f3digo <span class=\"_ _19\"> </span>Fiscal <span class=\"_ _19\"> </span>d<span class=\"_ _a\"></span>e Inversiones portugu\u00e9s <span class=\"_ _a\"></span>aprobado por Decr<span class=\"_ _a\"></span>eto-Ley <span class=\"_ _a\"></span>162/2014, de 31 de octubre.<span class=\"_ _a\"></span>  -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Cabe <span class=\"_ _16\"> </span>mencionar <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>garant\u00edas <span class=\"_ _16\"> </span>inicialmente <span class=\"_ _16\"> </span>otorgadas <span class=\"_ _16\"> </span>han <span class=\"_ _16\"> </span>sido <span class=\"_ _16\"> </span>canceladas<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>sin <span class=\"_ _4\"> </span>haberse </span>procedido a la ejecuci\u00f3<span class=\"_ _a\"></span>n de las mismas.<span class=\"_ _a\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>En <span class=\"_ _a\"></span>cuanto <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>condici<span class=\"_ _a\"></span>ones <span class=\"_ _a\"></span>financieras <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>operac<span class=\"_ _a\"></span>i\u00f3n, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>atri<span class=\"_ _a\"></span>buye <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>Growth <span class=\"_ _9\"></span>Inov <span class=\"_ _18\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _9\"></span>FCR <span class=\"_ _a\"></span>una<span class=\"_ _a\"></span> </span>opci\u00f3n de vent<span class=\"_ _a\"></span>a sobre el 2<span class=\"_ _a\"></span>5% del capital <span class=\"_ _a\"></span>social de l<span class=\"_ _a\"></span>a filial <span class=\"_ _a\"></span>Wedefe<span class=\"_ _a\"></span>nse, a ejerc<span class=\"_ _a\"></span>itar en s<span class=\"_ _a\"></span>u caso por una <span class=\"_ _a\"></span>\u00fanica <span class=\"_ _a\"></span>vez <span class=\"_ _a\"></span>entre<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>cuarto <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>quinto <span class=\"_ _a\"></span>a\u00f1o <span class=\"_ _a\"></span>posterior <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>susc<span class=\"_ _a\"></span>ripci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>contrato <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>inversi\u00f3n <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> de socios de fecha <span class=\"_ _a\"></span>6 de noviembre de <span class=\"_ _a\"></span>2023. El <span class=\"_ _4\"> </span>prec<span class=\"_ _a\"></span>io <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _4\"></span>venta<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>participaciones <span class=\"_ _16\"> </span>en <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>aso <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>ejercicio <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _16\"> </span>opci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>v<span class=\"_ _a\"></span>enta,<span class=\"_ _9\"></span> <span class=\"_ _16\"> </span>tiene varios componentes: <span class=\"_ _a\"></span>  (i) <span class=\"_ _24\"> </span>el 128% de la cantidad <span class=\"_ _a\"></span>invertida <span class=\"ls3\">de </span>1<span class=\"_ _a\"></span>5 millones de eur<span class=\"_ _a\"></span>os, (ii) <span class=\"_ _25\"> </span>un d<span class=\"_ _a\"></span>erecho so<span class=\"_ _a\"></span>bre <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>incremento <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la acc<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Amper<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>S.A., <span class=\"_ _a\"></span>siendo <span class=\"_ _a\"></span>a discreci\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>Am<span class=\"_ _a\"></span>per <span class=\"_ _9\"></span>fijar <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>manera <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>realizar <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>pag<span class=\"_ _a\"></span>o <span class=\"_ _18\"></span>(es <span class=\"_ _18\"></span>decir, <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>acci<span class=\"_ _a\"></span>ones de Amper SA s o en ef<span class=\"_ _a\"></span>ectivo)<span class=\"lsc\">, </span> (iii) <span class=\"_ _26\"> </span>3 <span class=\"_ _17\"> </span>m<span class=\"_ _a\"></span>illones <span class=\"_ _17\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>euros <span class=\"_ _15\"> </span>(de<span class=\"_ _a\"></span>duci\u00e9ndose, <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>su <span class=\"_ _15\"> </span>caso, <span class=\"_ _15\"> </span>los <span class=\"_ _15\"> </span>pagos <span class=\"_ _15\"> </span>realizados<span class=\"_ _a\"></span> previamente <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>Amper <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>concepto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>mpensaci\u00f3n <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>aplazamiento <span class=\"_ _a\"></span>del ejercicio de la opc<span class=\"_ _a\"></span>i\u00f3n de venta). <span class=\"_ _a\"></span> (iv) <span class=\"_ _27\"> </span>la <span class=\"_ _4\"></span>cantidad <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>763 <span class=\"_ _4\"> </span>m<span class=\"_ _a\"></span>iles <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>euros <span class=\"_ _16\"> </span>(desembol<span class=\"_ _a\"></span>sada <span class=\"_ _16\"> </span>en <span class=\"_ _4\"></span>enero <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>2024) <span class=\"_ _4\"> </span>como consecuencia <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>\u201clock<span class=\"_ _a\"></span><span class=\"ff4\">-</span>up\u201d <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>ejercicio <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>opci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>venta <span class=\"_ _16\"> </span>retrasando <span class=\"_ _16\"> </span>la posibilidad <span class=\"_ _a\"></span>de ejecuci\u00f3<span class=\"_ _a\"></span>n de <span class=\"_ _a\"></span>la misma<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>hasta q<span class=\"_ _a\"></span>ue se <span class=\"_ _a\"></span>cumpla e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>cuarto <span class=\"_ _a\"></span>aniversario de la fecha citada (<span class=\"_ _a\"></span>6 de noviembre de <span class=\"_ _a\"></span>2023). Respecto <span class=\"_ _1f\"> </span>al <span class=\"_ _1f\"> </span>derecho <span class=\"_ _1f\"> </span>so<span class=\"_ _a\"></span>bre <span class=\"_ _15\"> </span>el <span class=\"_ _1f\"> </span>increm<span class=\"_ _a\"></span>ento <span class=\"_ _1f\"> </span>de <span class=\"_ _8\"> </span>valor <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>la <span class=\"_ _1f\"> </span>acci\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _1f\"> </span>mencionad<span class=\"_ _a\"></span>o anteriormente, s<span class=\"_ _a\"></span>e tomar\u00e1 en consid<span class=\"_ _a\"></span>eraci\u00f3n el eventual<span class=\"_ _a\"></span> incremento entre<span class=\"_ _a\"></span>: (i) <span class=\"_ _24\"> </span>el preci<span class=\"_ _a\"></span>o medio <span class=\"_ _a\"></span>ponderado <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cotizaci\u00f3n <span class=\"_ _a\"></span>(VWAP) <span class=\"_ _a\"></span>de la<span class=\"_ _a\"></span> acc<span class=\"_ _a\"></span>i\u00f3n de A<span class=\"_ _a\"></span>mper <span class=\"_ _a\"></span>en los<span class=\"_ _a\"></span> veinte <span class=\"_ _18\"></span>d\u00edas <span class=\"_ _9\"></span>prev<span class=\"_ _a\"></span>ios <span class=\"_ _18\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>fec<span class=\"_ _a\"></span>ha <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>susc<span class=\"_ _a\"></span>ripci\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>rese<span class=\"_ _a\"></span>\u00f1ado <span class=\"_ _9\"></span>contrato <span class=\"_ _18\"></span>(e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>\u201cpreci<span class=\"_ _a\"></span>o de referencia\u201d)<span class=\"ff4\">, que se<span class=\"_ _a\"></span> ha establecido en 0.1<span class=\"_ _a\"></span>090 euros<span class=\"_ _a\"></span>, y  </span>(ii) <span class=\"_ _25\"> </span>(el <span class=\"_ _9\"></span>precio <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>acci\u00f3n <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>ejercicio <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>opci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>venta, <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>alculado como <span class=\"_ _4\"> </span>el <span class=\"_ _16\"> </span>VWAP <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _4\"> </span>acci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>Amper <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"> </span>20<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>d\u00edas <span class=\"_ _4\"> </span>prev<span class=\"_ _a\"></span>ios <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>q<span class=\"_ _a\"></span>uinto <span class=\"_ _4\"> </span>d\u00ed<span class=\"_ _a\"></span>a burs\u00e1til <span class=\"_ _22\"> </span>anterior <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>fech<span class=\"_ _a\"></span>a <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>transmisi<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>las <span class=\"_ _22\"> </span>particip<span class=\"_ _a\"></span>aciones <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>la<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>filial portuguesa (el \u201cpreci<span class=\"_ _a\"></span>o de salida\u201d). <span class=\"_ _a\"></span><span class=\"ff4\"> </span>El <span class=\"_ _a\"></span>precio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>eferencia <span class=\"_ _a\"></span>ser<span class=\"_ _a\"></span>\u00e1 <span class=\"_ _a\"></span>ajustado <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>aso <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>Amper <span class=\"_ _a\"></span>lleve<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>cabo <span class=\"_ _a\"></span>alg\u00fan<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>de operaci\u00f3n <span class=\"_ _9\"></span>(e.<span class=\"_ _a\"></span>g. <span class=\"_ _9\"></span>split <span class=\"_ _18\"></span>o <span class=\"_ _9\"></span>cont<span class=\"_ _a\"></span>ra-s<span class=\"_ _a\"></span>plit <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>acci<span class=\"_ _a\"></span>ones, <span class=\"_ _9\"></span>aume<span class=\"_ _a\"></span>nto <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>capital <span class=\"_ _9\"></span>lib<span class=\"_ _a\"></span>erado, <span class=\"_ _18\"></span>reduc<span class=\"_ _a\"></span>ci\u00f3n de <span class=\"_ _9\"></span>capital, <span class=\"_ _18\"></span>aumento <span class=\"_ _9\"></span>dinera<span class=\"_ _a\"></span>rio <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>cap<span class=\"_ _a\"></span>ital <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>descue<span class=\"_ _a\"></span>nto <span class=\"_ _9\"></span>o <span class=\"_ _18\"></span>modificaci\u00f3n <span class=\"_ _9\"></span>estruct<span class=\"_ _a\"></span>ural) <span class=\"_ _9\"></span>que pueda afectar al n\u00famero<span class=\"_ _a\"></span> de acciones o a su va<span class=\"_ _a\"></span>lor nominal.<span class=\"_ _a\"></span> o<span class=\"ff4\"> <span class=\"_ _14\"> </span>Este importe s<span class=\"_ _a\"></span>olo ser\u00eda exigible <span class=\"_ _a\"></span>en el caso que el prec<span class=\"_ _a\"></span>io de salida sea s<span class=\"_ _a\"></span>uperior al precio<span class=\"_ _a\"></span> </span>de <span class=\"ls0\">referencia, y s<span class=\"_ _a\"></span>ea el resultado de aplicar <span class=\"_ _a\"></span>la siguiente f\u00f3rmu<span class=\"_ _a\"></span>la de c\u00e1lculo:<span class=\"_ _a\"></span> </span>\ud835\udfcf\ud835\udfd3<span class=\"ls0\">.<span class=\"_ _7\"></span></span>\ud835\udfce\ud835\udfce<span class=\"ls0\">\ud835\udfce.<span class=\"_ _4\"></span></span>\ud835\udfce\ud835\udfce\ud835\udfce<span class=\"ls0\">  \u00d7<span class=\"_ _18\"></span> <span class=\"_ _18\"></span>(<span class=\"_ _3a\"> </span></span>\ud835\udc91\ud835\udc93\ud835\udc86\ud835\udc84\ud835\udc8a\ud835\udc90 <span class=\"ls15\">\ud835\udc85\ud835\udc86</span> <span class=\"_ _a\"></span>\ud835\udc94\ud835\udc82\ud835\udc8d\ud835\udc8a\ud835\udc85\ud835\udc82<span class=\"_ _3a\"> </span>\ud835\udc91\ud835\udc93\ud835\udc86\ud835\udc84\ud835\udc8a\ud835\udc90 <span class=\"ls15\">\ud835\udc85\ud835\udc86</span> \ud835\udc93\ud835\udc86\ud835\udc87\ud835\udc86\ud835\udc93\ud835\udc86\ud835\udc8f\ud835\udc84\ud835\udc8a\ud835\udc82<span class=\"_ _3a\"> </span>\u2212 \ud835\udfcf)<span class=\"ff4\"> </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>El <span class=\"_ _4\"></span>Grupo <span class=\"_ _16\"> </span>se <span class=\"_ _4\"> </span>ha <span class=\"_ _16\"> </span>basado <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>la <span class=\"_ _4\"></span>valoraci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>un <span class=\"_ _4\"> </span>exp<span class=\"_ _a\"></span>erto <span class=\"_ _4\"> </span>indepen<span class=\"_ _a\"></span>diente <span class=\"_ _4\"> </span>para <span class=\"_ _16\"> </span>estimar <span class=\"_ _16\"> </span>el <span class=\"_ _4\"> </span>valor </span>razonable <span class=\"_ _16\"> </span>inicial <span class=\"_ _16\"> </span>del <span class=\"_ _4\"> </span>p<span class=\"_ _a\"></span>asivo <span class=\"_ _16\"> </span>financiero <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>registrar <span class=\"_ _16\"> </span>por <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>opci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>vent<span class=\"_ _a\"></span>a <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _16\"> </span>minoritarios<span class=\"_ _a\"></span> (Growth <span class=\"_ _a\"></span>Inov <span class=\"_ _18\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _a\"></span>FCR). <span class=\"_ _9\"></span>El <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>dicho <span class=\"_ _9\"></span>pasivo <span class=\"_ _9\"></span>financier<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>mo<span class=\"_ _a\"></span>mento <span class=\"_ _9\"></span>inicial <span class=\"_ _a\"></span>ha <span class=\"_ _9\"></span>ascendido <span class=\"_ _9\"></span>a 15.000 <span class=\"_ _18\"></span>m<span class=\"_ _a\"></span>iles <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>euros, <span class=\"_ _18\"></span>co<span class=\"_ _a\"></span>n <span class=\"_ _18\"></span>una <span class=\"_ _18\"></span>r<span class=\"_ _a\"></span>entabilidad <span class=\"_ _7\"></span>impl\u00edcita <span class=\"_ _18\"></span>o <span class=\"_ _7\"></span>TIR <span class=\"_ _18\"></span>(Tasa <span class=\"_ _7\"></span>interna <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>rentabilidad) <span class=\"_ _7\"></span>del 9,6<span class=\"ls0\">%. <span class=\"_ _18\"></span>Se <span class=\"_ _18\"></span>ha <span class=\"_ _7\"></span>analizado <span class=\"_ _18\"></span>esta <span class=\"_ _18\"></span>r<span class=\"_ _a\"></span>entabilidad <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>co<span class=\"_ _a\"></span>ntexto <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>oste <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>financ<span class=\"_ _a\"></span>iaci\u00f3n <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>Grup<span class=\"_ _a\"></span>o </span>durante los ejerc<span class=\"_ _a\"></span>icios 2023 <span class=\"_ _a\"></span>y 2022, as\u00ed <span class=\"_ _a\"></span>como tenien<span class=\"_ _a\"></span>do en cuent<span class=\"_ _a\"></span>a comparables <span class=\"_ _a\"></span>de financiaci\u00f3n <span class=\"_ _a\"></span>a largo <span class=\"_ _a\"></span>plazo <span class=\"_ _a\"></span>sin <span class=\"_ _a\"></span>garant\u00edas, <span class=\"_ _a\"></span>q<span class=\"_ _a\"></span>ue <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>encuentran <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>horquilla <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>ntre <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>7% <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>11%, <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>lo <span class=\"_ _a\"></span>que se ha considerado que <span class=\"_ _a\"></span>la rentabilidad de es<span class=\"_ _a\"></span>te contrato es una rent<span class=\"_ _a\"></span>abilidad de merc<span class=\"_ _a\"></span>ado.<span class=\"_ _a\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Adicionalmente, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>segregado <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>pasivo <span class=\"_ _a\"></span>financ<span class=\"_ _a\"></span>iero a <span class=\"_ _a\"></span>registrar <span class=\"_ _a\"></span>p<span class=\"_ _a\"></span>or la <span class=\"_ _a\"></span>opci\u00f3n<span class=\"_ _a\"></span> de <span class=\"_ _a\"></span>venta <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los </span>minoritarios <span class=\"_ _a\"></span>(Growth <span class=\"_ _a\"></span>Inov <span class=\"_ _a\"></span><span class=\"ff9\">\u2013<span class=\"_ _a\"></span></span> <span class=\"_ _a\"></span>FCR), u<span class=\"_ _a\"></span>n d<span class=\"_ _a\"></span>erivado as<span class=\"_ _a\"></span>ociado <span class=\"_ _a\"></span>correspondiente <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>parte <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>derecho sobre <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>increment<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>val<span class=\"_ _a\"></span>or <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>acci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Amper, <span class=\"_ _9\"></span>S.A. <span class=\"_ _9\"></span>En <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>momento <span class=\"_ _9\"></span>inicial <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>cierre <span class=\"_ _9\"></span>del ejercicio <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>v<span class=\"_ _a\"></span>alor <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _18\"></span>derivado <span class=\"_ _18\"></span>asc<span class=\"_ _a\"></span>iende <span class=\"_ _18\"></span>a <span class=\"_ _7\"></span>cero. <span class=\"_ _a\"></span>Del <span class=\"_ _18\"></span>an\u00e1lisis <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>sensibilidad <span class=\"_ _7\"></span>del <span class=\"_ _18\"></span>valor <span class=\"_ _18\"></span>f<span class=\"_ _a\"></span>uturo <span class=\"_ _18\"></span>de las <span class=\"_ _22\"> </span>accio<span class=\"_ _a\"></span>nes <span class=\"_ _22\"> </span>del <span class=\"_ _e\"> </span>Grupo  Amper <span class=\"_ _22\"> </span>en  el <span class=\"_ _22\"> </span>ejercicio  2027, <span class=\"_ _22\"> </span>dismin<span class=\"_ _a\"></span>uyendo <span class=\"_ _22\"> </span>la  WACC <span class=\"_ _e\"> </span>1 <span class=\"_ _22\"> </span>punto<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>y  el<span class=\"_ _3\"></span> crecimiento <span class=\"_ _7\"></span>a <span class=\"_ _18\"></span>perpe<span class=\"_ _a\"></span>tuidad <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>0,5 <span class=\"_ _7\"></span>puntos, <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>desprende <span class=\"_ _18\"></span>q<span class=\"_ _a\"></span>ue <span class=\"_ _18\"></span>la<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>acci\u00f3n <span class=\"_ _7\"></span>valdr\u00eda <span class=\"_ _7\"></span>0,131\u20ac <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>por <span class=\"_ _7\"></span>lo tanto el derivado ser\u00ed<span class=\"_ _a\"></span>a de 3.020 miles de e<span class=\"_ _a\"></span>uros. -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Al <span class=\"_ _9\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>diciembre <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>202<span class=\"_ _a\"></span>3 <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>h<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>registrado <span class=\"_ _18\"></span>el <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>orrespondiente <span class=\"_ _18\"></span>pasivo <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>importe <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>16.431 </span>miles <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>euros, <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>los <span class=\"_ _16\"> </span>cuales <span class=\"_ _16\"> </span>1.512 <span class=\"_ _16\"> </span>miles <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>euros<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>encuentran <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>ep\u00edgrafe <span class=\"_ _16\"> </span>\u201cPasivos Financieros <span class=\"_ _18\"></span>Alt<span class=\"_ _a\"></span>ernativos <span class=\"_ _18\"></span>Corr<span class=\"_ _a\"></span>ientes\u201d <span class=\"_ _18\"></span>(ver <span class=\"_ _7\"></span>Nota <span class=\"_ _9\"></span>1<span class=\"_ _a\"></span>4.<span class=\"ff4\">5) <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>14.919 <span class=\"_ _18\"></span>m<span class=\"_ _a\"></span>iles <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>euros <span class=\"_ _7\"></span>se <span class=\"_ _18\"></span>registra <span class=\"_ _18\"></span>en <span class=\"_ _7\"></span>el </span>ep\u00edgrafe <span class=\"_ _6\"> </span>\u201cPasivos <span class=\"_ _6\"> </span>Fi<span class=\"_ _a\"></span>nancieros <span class=\"_ _5\"> </span>Alternativos <span class=\"_ _6\"> </span>no <span class=\"_ _6\"> </span>Corr<span class=\"_ _a\"></span>ientes\u201d <span class=\"_ _6\"> </span>(v<span class=\"_ _a\"></span>er <span class=\"_ _6\"> </span>Nota <span class=\"_ _6\"> </span>14.1). <span class=\"_ _6\"> </span>Los <span class=\"_ _5\"> </span>intereses devengados en el ej<span class=\"_ _a\"></span>ercicio 2023 han ascend<span class=\"_ _a\"></span>ido a 1.431 miles d<span class=\"_ _a\"></span>e euros.<span class=\"_ _a\"></span> La <span class=\"_ _a\"></span>operaci\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Growth <span class=\"_ _a\"></span>Inov <span class=\"_ _18\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _a\"></span>FCR, <span class=\"_ _a\"></span>tras <span class=\"_ _9\"></span>explorar <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>iferentes <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span>lternativas <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>mercado, <span class=\"_ _9\"></span>es <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>que, <span class=\"_ _a\"></span>dentr<span class=\"_ _a\"></span>o del co<span class=\"_ _a\"></span>mplejo c<span class=\"_ _a\"></span>ontexto <span class=\"_ _a\"></span>econ\u00f3mico <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>incertidumbre <span class=\"_ _a\"></span>genera<span class=\"_ _a\"></span>l de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>mercados, <span class=\"_ _18\"></span>se <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>podido <span class=\"_ _a\"></span>ejecutar <span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> los <span class=\"_ _7\"></span>plazos <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>tiempo <span class=\"_ _4\"> </span>requ<span class=\"_ _a\"></span>eridos, <span class=\"_ _7\"></span>p<span class=\"_ _a\"></span>ermitiendo <span class=\"_ _7\"></span>r<span class=\"_ _a\"></span>eforzar <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>es<span class=\"_ _a\"></span>trategia <span class=\"_ _7\"></span>op<span class=\"_ _a\"></span>erativa <span class=\"_ _7\"></span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"></span>Sociedad <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>corto plazo,  as\u00ed <span class=\"_ _19\"> </span>como  impulsar <span class=\"_ _19\"> </span>sus  proyectos <span class=\"_ _19\"> </span>de  investigaci\u00f3n  y <span class=\"_ _19\"> </span>desarrollo  (I+D),  siendo <span class=\"_ _19\"> </span>la  Operaci\u00f3n comparable a otras qu<span class=\"_ _a\"></span>e se est\u00e1n acordan<span class=\"_ _a\"></span>do en el mercado<span class=\"_ _a\"></span> Por <span class=\"_ _22\"> </span>\u00faltimo <span class=\"_ _22\"> </span>mencion<span class=\"_ _a\"></span>ar <span class=\"_ _16\"> </span>que<span class=\"_ _a\"></span>, <span class=\"_ _16\"> </span>en <span class=\"_ _22\"> </span>el<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>marco<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>aprobac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>la<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>operac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _16\"> </span>co<span class=\"_ _a\"></span>n <span class=\"_ _16\"> </span>partes <span class=\"_ _22\"> </span>vinc<span class=\"_ _a\"></span>uladas <span class=\"_ _22\"> </span>(<span class=\"_ _9\"></span>en cumplimiento <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>lo <span class=\"_ _18\"></span>establecido <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>art\u00edculo <span class=\"_ _18\"></span>529 <span class=\"_ _18\"></span>duo<span class=\"_ _a\"></span>vicies.3 <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>Ley <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>S<span class=\"_ _a\"></span>ociedades <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>Ca<span class=\"_ _a\"></span>pital, <span class=\"_ _18\"></span>en virtud <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _18\"></span>cual <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>aprobaci\u00f3n <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>la<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>Junta<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>o <span class=\"_ _18\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>Consej<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>Administrac<span class=\"_ _a\"></span>i\u00f3n, <span class=\"_ _18\"></span>seg\u00fan <span class=\"_ _18\"></span>corresponda, <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span> Amper,  S.A. <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _22\"> </span>una<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>operaci\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>vinculada  deber\u00e1 <span class=\"_ _22\"> </span>s<span class=\"_ _a\"></span>er <span class=\"_ _22\"> </span>objet<span class=\"_ _a\"></span>o <span class=\"_ _22\"> </span>de  informe <span class=\"_ _22\"> </span>prev<span class=\"_ _a\"></span>io <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _22\"> </span>Co<span class=\"_ _a\"></span>misi\u00f3n <span class=\"_ _22\"> </span>de<span class=\"_ _a\"></span> Auditor\u00eda <span class=\"_ _22\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>Contro<span class=\"_ _a\"></span>l<span class=\"lsf\">),</span> <span class=\"_ _e\"> </span>la <span class=\"_ _22\"> </span>C<span class=\"_ _a\"></span>omisi\u00f3n  de <span class=\"_ _22\"> </span>Auditor\u00eda  y <span class=\"_ _22\"> </span>Control<span class=\"_ _a\"></span>, <span class=\"_ _22\"> </span>p<span class=\"_ _a\"></span>or <span class=\"_ _22\"> </span>unan<span class=\"_ _a\"></span>imidad <span class=\"_ _e\"> </span>inform\u00f3  con <span class=\"_ _22\"> </span>fecha<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>6  de diciembre <span class=\"_ _4\"></span>de <span class=\"_ _16\"> </span>2022 <span class=\"_ _7\"></span>f<span class=\"_ _a\"></span>avorablemente <span class=\"_ _4\"> </span>al<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>Co<span class=\"_ _a\"></span>nsejo <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Administraci<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>Sociedad <span class=\"_ _16\"> </span>en <span class=\"_ _7\"></span>rel<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _4\"></span>la Operaci\u00f3n, por <span class=\"_ _a\"></span>considerarl<span class=\"_ _a\"></span>a, por las <span class=\"_ _a\"></span>razones arriba <span class=\"_ _a\"></span>indicadas, <span class=\"_ _a\"></span>justa y <span class=\"_ _a\"></span>razonable desde <span class=\"_ _a\"></span>el punto <span class=\"_ _a\"></span>de vista de la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>y de <span class=\"_ _a\"></span>los acc<span class=\"_ _a\"></span>ionistas d<span class=\"_ _a\"></span>istintos de<span class=\"_ _a\"></span> la p<span class=\"_ _a\"></span>arte vincu<span class=\"_ _a\"></span>lada, consi<span class=\"_ _a\"></span>derando <span class=\"_ _a\"></span>que se <span class=\"_ _a\"></span>salvaguarda <span class=\"_ _a\"></span>el principio de igualda<span class=\"_ _a\"></span>d de trato y se ajusta <span class=\"_ _a\"></span>a condiciones de merca<span class=\"_ _a\"></span>do (v<span class=\"_ _a\"></span>er Nota 21).<span class=\"_ _3a\"> </span>2.3.1.4 Iberblue W<span class=\"_ _a\"></span>ind, S.L Durante <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ejercici<span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>2023, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>soci<span class=\"_ _a\"></span>edad <span class=\"_ _7\"></span>Proes <span class=\"_ _7\"></span>Consul<span class=\"_ _a\"></span>tores, <span class=\"_ _7\"></span>S.L. <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>rea<span class=\"_ _a\"></span>lizado <span class=\"_ _7\"></span>pr\u00e9s<span class=\"_ _a\"></span>tamos<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>partici<span class=\"_ _a\"></span>pativos por <span class=\"_ _18\"></span>import<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>1.16<span class=\"_ _a\"></span>8 <span class=\"_ _18\"></span>miles<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>Socieda<span class=\"_ _a\"></span>d <span class=\"_ _18\"></span>Iberblu<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>Wind, <span class=\"_ _7\"></span>S.l. <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>ostenta <span class=\"_ _18\"></span>un <span class=\"_ _7\"></span>40% <span class=\"_ _7\"></span>de participaci\u00f3n. <span class=\"_ _19\"> </span>Dichos  pr\u00e9s<span class=\"_ _a\"></span>tamos  han<span class=\"_ _a\"></span>  servido <span class=\"_ _19\"> </span>para  f<span class=\"_ _a\"></span>inanciar  las <span class=\"_ _19\"> </span>operaciones <span class=\"_ _19\"> </span>iniciales  la <span class=\"_ _19\"> </span>sociedad, constituida <span class=\"_ _4\"> </span>en <span class=\"_ _16\"> </span>el <span class=\"_ _4\"></span>ejercicio <span class=\"_ _16\"> </span>2022. <span class=\"_ _4\"></span>E<span class=\"_ _a\"></span>l <span class=\"_ _4\"> </span>pacto <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>socios <span class=\"_ _16\"> </span>firmado <span class=\"_ _4\"></span>entre <span class=\"_ _16\"> </span>las <span class=\"_ _4\"></span>partes <span class=\"_ _4\"> </span>n<span class=\"_ _a\"></span>o <span class=\"_ _4\"></span>otorga <span class=\"_ _16\"> </span>el <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>ontrol<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>a<span class=\"_ _a\"></span>l Grupo <span class=\"_ _7\"></span>Amper <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>dicha <span class=\"_ _7\"></span>mercantil<span class=\"ls11\">. <span class=\"_ _7\"></span></span>A <span class=\"_ _18\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>iciembre <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>2023, <span class=\"_ _7\"></span>figuran <span class=\"_ _7\"></span>los <span class=\"_ _18\"></span>citados<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>desembolsos <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el ep\u00edgrafe \u201cactivos fin<span class=\"_ _a\"></span>ancieros no corrien<span class=\"_ _a\"></span>tes\u201d del balance situaci\u00f3n c<span class=\"_ _a\"></span>onsolidado (Nota 8).<span class=\"_ _9\"></span><span class=\"ff4\"> </span>La <span class=\"_ _22\"> </span><span class=\"ls0\">socied<span class=\"_ _a\"></span>ad, <span class=\"_ _22\"> </span>tiene <span class=\"_ _e\"> </span>como <span class=\"_ _e\"> </span>objeto <span class=\"_ _22\"> </span>socia<span class=\"_ _a\"></span>l <span class=\"_ _22\"> </span>el<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>estudio, <span class=\"_ _e\"> </span>promoci\u00f3n <span class=\"_ _22\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>explotaci\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>parques<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>e<span class=\"_ _9\"></span>\u00f3licos </span>o<span class=\"lsc\">ff</span>shore, y<span class=\"_ _a\"></span> act<span class=\"_ _a\"></span>ualmente <span class=\"_ _a\"></span>est\u00e1 <span class=\"_ _a\"></span>dedicada <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>participar <span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> diferentes <span class=\"_ _a\"></span>licitacio<span class=\"_ _a\"></span>nes ta<span class=\"_ _a\"></span>nto en <span class=\"_ _a\"></span>Espa\u00f1<span class=\"_ _a\"></span>a com<span class=\"_ _a\"></span>o en Portugal.   <span class=\"ff3\">2<span class=\"lsc\">.3.</span>2. Combinacion<span class=\"_ _a\"></span>es de Negocio<span class=\"_ _a\"></span> y otras adquisic<span class=\"_ _a\"></span>iones de activo de<span class=\"_ _a\"></span>l ejercicio 202<span class=\"_ _a\"></span>2 </span>2.3.2.1 Robert West C<span class=\"_ _a\"></span>onsulting Limited<span class=\"_ _a\"></span> Con <span class=\"_ _22\"> </span>fech<span class=\"_ _a\"></span>a <span class=\"_ _22\"> </span>7 <span class=\"_ _22\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _22\"> </span>febrer<span class=\"_ _a\"></span>o <span class=\"_ _22\"> </span>de  20<span class=\"_ _3\"></span>22  se <span class=\"_ _16\"> </span>prod<span class=\"_ _a\"></span>ujo  la <span class=\"_ _22\"> </span>adquisici\u00f3n <span class=\"_ _e\"> </span>del <span class=\"_ _22\"> </span>8<span class=\"_ _a\"></span>0% <span class=\"_ _22\"> </span>de  la <span class=\"_ _16\"> </span>so<span class=\"_ _a\"></span>ciedad <span class=\"_ _22\"> </span>Robert  West Consulting <span class=\"_ _16\"> </span>Ltd. <span class=\"_ _16\"> </span>mediante <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>suscripci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>u<span class=\"_ _a\"></span>na <span class=\"_ _4\"> </span>am<span class=\"_ _a\"></span>pliaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>capital <span class=\"_ _16\"> </span>dirigida <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>Proes <span class=\"_ _4\"> </span>Consu<span class=\"_ _a\"></span>ltores, cabecera  de <span class=\"_ _22\"> </span>ingenier\u00eda<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>del  Grupo, <span class=\"_ _22\"> </span>por  importe <span class=\"_ _e\"> </span>de <span class=\"_ _22\"> </span>50<span class=\"_ _a\"></span>0.000 <span class=\"_ _e\"> </span>libras.  Adicionalmente, <span class=\"_ _22\"> </span>s<span class=\"_ _a\"></span>e <span class=\"_ _22\"> </span>acor<span class=\"_ _a\"></span>d\u00f3 <span class=\"_ _e\"> </span>una opci\u00f3n de compra y<span class=\"_ _a\"></span> venta cruzada sobre las <span class=\"_ _a\"></span>acciones representativas <span class=\"_ _a\"></span>del 20% del capital soci<span class=\"_ _a\"></span>al. <span class=\"_ _9\"></span> Robert West <span class=\"_ _a\"></span>Consulting<span class=\"_ _a\"></span> Ltd. <span class=\"_ _a\"></span>es una <span class=\"_ _a\"></span>empresa <span class=\"_ _a\"></span>de ingeni<span class=\"_ _a\"></span>er\u00eda, fundada <span class=\"_ _a\"></span>en 197<span class=\"_ _a\"></span>7, domici<span class=\"_ _a\"></span>liada en <span class=\"_ _a\"></span>Londres y cuyas <span class=\"_ _a\"></span>\u00e1reas<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>activida<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span>barcan <span class=\"_ _a\"></span>tod<span class=\"_ _a\"></span>as <span class=\"_ _a\"></span>las <span class=\"_ _9\"></span>infraes<span class=\"_ _a\"></span>tructuras <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>transporte. <span class=\"_ _9\"></span>La <span class=\"_ _9\"></span>empresa<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>est\u00e1 <span class=\"_ _9\"></span>orientada fundamentalmente <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>pre<span class=\"_ _a\"></span>staci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>servicios <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>merc<span class=\"_ _a\"></span>ado a<span class=\"_ _a\"></span>nglosaj\u00f3n, <span class=\"_ _a\"></span>tanto <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>sector <span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>ivado c<span class=\"_ _a\"></span>omo a la administraci\u00f3n p<span class=\"_ _a\"></span>\u00fablica. El <span class=\"_ _18\"></span>valor <span class=\"_ _18\"></span>razonable <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>activos<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>pasivos <span class=\"_ _18\"></span>adquiridos<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>inicialmente <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>muestra <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>cuadro <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>iguiente (en miles de euros):<span class=\"_ _a\"></span><span class=\"fs2\"> </span>Si <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>ombinaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>n<span class=\"_ _a\"></span>egocio <span class=\"_ _9\"></span>se <span class=\"_ _a\"></span>h<span class=\"_ _a\"></span>ubiera <span class=\"_ _a\"></span>produci<span class=\"_ _a\"></span>do <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>1 <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>enero <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2022, <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>in<span class=\"_ _a\"></span>gresos <span class=\"_ _a\"></span>ordi<span class=\"_ _a\"></span>narios <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>el resultado <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>periodo <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>imputable <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>esta <span class=\"_ _7\"></span>combinaci\u00f3n <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>negocios, <span class=\"_ _7\"></span>hubieran <span class=\"_ _7\"></span>asc<span class=\"_ _a\"></span>endido <span class=\"_ _7\"></span>a 3.772 miles de euros y<span class=\"_ _a\"></span> 10 miles de euros (p\u00e9rdi<span class=\"_ _a\"></span>da), respectivamente.<span class=\"_ _3a\"> </span>7 de febrero de 2022 Inmovilizados inmateriales y materiales 179<span class=\"ls0\"> </span>Deudores Comerciales, existencias y otros activos corrientes Tesorer\u00eda y otros activos l\u00edquidos 1.600 607<span class=\"ls0\"> </span>Total Activos 2.386 Pasivos financieros 454<span class=\"ls0\"> </span>Acreedores comerciales y otras cuentas a pagar 1.803 Total Pasivos 2.257 (del periodo de 11 meses terminado el 31 de diciembre de 2022)<span class=\"ff4\"> </span>Ingresos Ordinarios <span class=\"ff5\"> </span>1.942 Gastos (1.998) Beneficio (p\u00e9rdida) despu\u00e9s de Impuestos (56) El <span class=\"_ _4\"></span>c\u00e1lculo <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>fondo <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>co<span class=\"_ _a\"></span>mercio <span class=\"_ _4\"></span>inicial <span class=\"_ _4\"></span>generado <span class=\"_ _16\"> </span>en <span class=\"_ _7\"></span>la<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>o<span class=\"_ _a\"></span>peraci\u00f3n <span class=\"_ _4\"></span>fue <span class=\"_ _4\"></span>como <span class=\"_ _4\"> </span>sigue<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>(en <span class=\"_ _16\"> </span>miles <span class=\"_ _4\"></span>de euros): Valor razonable de activos netos adquiridos 129<span class=\"ls0\"> </span>Total Valor de activos netos adquiridos (80%) 103<span class=\"ls0\"> </span>Contraprestaci\u00f3n acordada  607<span class=\"ls0\"> </span>Fondo de Comercio (exceso de activos netos adquiridos sobre el coste de adquisici\u00f3n) 504<span class=\"ls0\"> </span>Estos activos <span class=\"_ _a\"></span>netos fueron <span class=\"_ _a\"></span>asignados <span class=\"_ _a\"></span>a la U<span class=\"_ _a\"></span>nidad Gen<span class=\"_ _a\"></span>eradora de <span class=\"_ _a\"></span>Efectivo (UG<span class=\"_ _a\"></span>E) \u201cIngenier\u00eda\u201d.<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _a\"></span>El Grupo </span>eligi\u00f3 <span class=\"_ _a\"></span>registrar <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>minoritario <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>parte <span class=\"_ _a\"></span>proporci<span class=\"_ _a\"></span>onal <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _9\"></span>netos <span class=\"_ _a\"></span>identif<span class=\"_ _a\"></span>icables <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>adqu<span class=\"_ _a\"></span>irida en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>moment<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>tom<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>control,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ajust\u00e1ndose <span class=\"_ _a\"></span>su <span class=\"_ _9\"></span>valor <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>ci<span class=\"_ _a\"></span>erre <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>per<span class=\"_ _a\"></span>iodo <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>valor <span class=\"_ _9\"></span>razonable conforme a lo indicad<span class=\"_ _a\"></span>o en el p\u00e1rrafo anter<span class=\"_ _a\"></span>ior y reconoc<span class=\"_ _a\"></span>i\u00e9ndose la diferencia en re<span class=\"_ _a\"></span>servas. <span class=\"_ _a\"></span> Durante <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _6\"> </span>2023<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>ha <span class=\"_ _6\"> </span>f<span class=\"_ _a\"></span>inalizado <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>pro<span class=\"_ _a\"></span>ceso <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>as<span class=\"_ _a\"></span>ignaci\u00f3n <span class=\"_ _6\"> </span>del <span class=\"_ _5\"> </span>precio <span class=\"_ _6\"> </span>pag<span class=\"_ _a\"></span>ado <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>la<span class=\"_ _a\"></span> combinaci\u00f3n <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>negocio, <span class=\"_ _1f\"> </span>identificando <span class=\"_ _1f\"> </span>el <span class=\"_ _15\"> </span>va<span class=\"_ _a\"></span>lor <span class=\"_ _15\"> </span>razonable <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>los <span class=\"_ _15\"> </span>act<span class=\"_ _a\"></span>ivos <span class=\"_ _15\"> </span>netos <span class=\"_ _1f\"> </span>incorporad<span class=\"_ _a\"></span>os, considerando <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>compa\u00f1\u00eda <span class=\"_ _6\"> </span>adquirida <span class=\"_ _6\"> </span>aport<span class=\"_ _a\"></span>aba <span class=\"_ _6\"> </span>una <span class=\"_ _6\"> </span>cartera <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>clientes <span class=\"_ _5\"> </span>y <span class=\"_ _6\"> </span>acceso <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>nuevos mercados, <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>uyo <span class=\"_ _18\"></span>va<span class=\"_ _a\"></span>lor <span class=\"_ _18\"></span>razo<span class=\"_ _a\"></span>nable <span class=\"_ _18\"></span>ascen<span class=\"_ _a\"></span>di\u00f3 <span class=\"_ _18\"></span>a <span class=\"_ _7\"></span>756 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>euros<span class=\"_ _a\"></span>. <span class=\"_ _18\"></span> <span class=\"_ _7\"></span>El <span class=\"_ _18\"></span>va<span class=\"_ _a\"></span>lor <span class=\"_ _18\"></span>razonabl<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>asignado <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>esta cartera <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>clientes <span class=\"_ _16\"> </span>se <span class=\"_ _4\"> </span>ha <span class=\"_ _16\"> </span>determinado <span class=\"_ _4\"> </span>p<span class=\"_ _a\"></span>or <span class=\"_ _4\"> </span>experi<span class=\"_ _a\"></span>encia <span class=\"_ _4\"> </span>intern<span class=\"_ _a\"></span>a, <span class=\"_ _4\"> </span>tenie<span class=\"_ _a\"></span>ndo <span class=\"_ _4\"></span>en <span class=\"_ _22\"> </span>cuenta <span class=\"_ _16\"> </span>una <span class=\"_ _4\"> </span>v<span class=\"_ _a\"></span>ida <span class=\"_ _4\"> </span>\u00fatil <span class=\"_ _16\"> </span>en funci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>ej<span class=\"_ _a\"></span>ecuci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _7\"></span>mismos<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>comprend<span class=\"_ _a\"></span>ida <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>los<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>7<span class=\"_ _a\"></span>-10 <span class=\"_ _4\"></span>a\u00f1os, <span class=\"_ _7\"></span>y <span class=\"_ _4\"></span>se <span class=\"_ _7\"></span>ha <span class=\"_ _4\"></span>registrado <span class=\"_ _4\"></span>bajo <span class=\"_ _7\"></span>el<span class=\"_ _a\"></span> ep\u00edgrafe \u201cInmoviliza<span class=\"_ _a\"></span>do intangible\u2014Cart<span class=\"_ _a\"></span>era de clientes\u201d (<span class=\"_ _a\"></span>Nota 5 y 2.1) asignados a la UG<span class=\"_ _a\"></span>E \u201c<span class=\"ff4\">I<span class=\"_ _a\"></span>ngenier\u00eda</span><span class=\"lsf\">\u201d.</span><span class=\"ff4\"> </span>2.3.2<span class=\"ff9 ls0\">.2 Optim<span class=\"_ _a\"></span>us Services Iberia, S.L. (\u201cOSL\u201d)<span class=\"_ _9\"></span><span class=\"ff4\"> </span></span>Con <span class=\"_ _a\"></span>fec<span class=\"_ _a\"></span>ha <span class=\"_ _9\"></span>24 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>marz<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>2022, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grup<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>mper <span class=\"_ _9\"></span>adquir<span class=\"_ _a\"></span><span class=\"ls12\">i\u00f3</span> <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>100% <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _a\"></span>part<span class=\"_ _a\"></span>icipaciones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Opti<span class=\"_ _a\"></span>mus Services Iberia, <span class=\"_ _a\"></span>S. <span class=\"_ _a\"></span>L. (OSL). <span class=\"_ _a\"></span>por un i<span class=\"_ _a\"></span>mporte de <span class=\"_ _a\"></span>840.000 euros <span class=\"_ _a\"></span>m\u00e1s una <span class=\"_ _a\"></span>cantidad <span class=\"_ _a\"></span>variable en <span class=\"_ _a\"></span>funci\u00f3n de<span class=\"_ _a\"></span>l cumplimiento <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>hi<span class=\"_ _3\"></span>tos <span class=\"_ _6\"> </span>comerciales <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>financieros <span class=\"_ _6\"> </span>en <span class=\"_ _19\"> </span>los <span class=\"_ _6\"> </span>pr\u00f3ximos <span class=\"_ _6\"> </span>a\u00f1os. <span class=\"_ _6\"> </span>OS<span class=\"_ _a\"></span>L <span class=\"_ _6\"> </span>es <span class=\"_ _19\"> </span>una <span class=\"_ _6\"> </span>ingenier\u00eda multidisciplinar <span class=\"_ _a\"></span>qu<span class=\"_ _a\"></span>e des<span class=\"_ _a\"></span>arrolla <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>activida<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>principal <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>ectores <span class=\"_ _a\"></span>industrial, <span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>erg\u00e9tico, <span class=\"_ _a\"></span>gas, <span class=\"_ _a\"></span>q<span class=\"_ _a\"></span>u\u00edmico y <span class=\"_ _22\"> </span>petroqu\u00edm<span class=\"_ _a\"></span>ico, <span class=\"_ _22\"> </span>funda<span class=\"_ _a\"></span>da <span class=\"_ _22\"> </span>en <span class=\"_ _e\"> </span>2017 <span class=\"_ _22\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>dom<span class=\"_ _a\"></span>iciliada <span class=\"_ _22\"> </span>en<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>Espa\u00f1a.  La <span class=\"_ _22\"> </span>empresa  est\u00e1  especializad<span class=\"_ _a\"></span>a <span class=\"_ _22\"> </span>en  el desarrollo <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>proyectos <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _4\"></span>alta <span class=\"_ _4\"></span>complej<span class=\"_ _a\"></span>idad <span class=\"_ _4\"></span>desde <span class=\"_ _16\"> </span>su <span class=\"_ _4\"></span>fase <span class=\"_ _4\"></span>conceptu<span class=\"_ _a\"></span>al <span class=\"_ _4\"></span>hasta <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>u <span class=\"_ _4\"></span>puesta <span class=\"_ _4\"> </span>en <span class=\"_ _16\"> </span>marcha. Presta sus servicios tant<span class=\"_ _a\"></span>o en el mercado n<span class=\"_ _a\"></span>acional como internac<span class=\"_ _a\"></span>ional, principalme<span class=\"_ _a\"></span>nte al sector privado.<span class=\"_ _9\"></span> El <span class=\"_ _18\"></span>valor <span class=\"_ _18\"></span>razonable <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>activos<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>pasivos <span class=\"_ _18\"></span>adquiridos<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>inicialmente <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>muestra <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>cuadro <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>iguiente (en miles de euros):<span class=\"_ _a\"></span><span class=\"fs2\"> </span>24 de marzo de 2022 Inmovilizados inmateriales y materiales 32<span class=\"ls0\"> </span>Deudores Comerciales, existencias y otros activos corrientes 213<span class=\"ls0\"> </span>Efectivo y otros activos l\u00edquidos equivalentes 133<span class=\"ls0\"> </span>Total Activos 378<span class=\"ls0\"> </span>Pasivos financieros 2 Acreedores comerciales y otras cuentas a pagar 92<span class=\"ls0\"> </span>Total Pasivos 94<span class=\"ls0\"> </span>(del periodo de 9 meses terminado el 31 de diciembre de 2022)<span class=\"ff4\"> </span>Ingresos Ordinarios <span class=\"ff5\"> </span>444<span class=\"ls0\"> </span>Gastos (330) Beneficio (p\u00e9rdida) despu\u00e9s de Impuestos 114<span class=\"ls0\"> </span>Si <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>ombinaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>negoc<span class=\"_ _a\"></span>io <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>h<span class=\"_ _a\"></span>ubiera <span class=\"_ _a\"></span>produci<span class=\"_ _a\"></span>do <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>1 <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>enero <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2022, <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>in<span class=\"_ _a\"></span>gresos <span class=\"_ _a\"></span>ordinari<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>el resultado <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _9\"></span>imputable <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>est<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>combin<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>negocios, <span class=\"_ _9\"></span>ascender\u00edan <span class=\"_ _9\"></span>1.232 <span class=\"_ _9\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> 204 <span class=\"ls0\">miles de euros (<span class=\"_ _a\"></span>beneficio), respectiva<span class=\"_ _a\"></span>mente.<span class=\"_ _a\"></span> </span>El c\u00e1lculo del fondo d<span class=\"_ _a\"></span>e comercio inicial generad<span class=\"_ _a\"></span>o en la operaci<span class=\"_ _a\"></span>\u00f3n f<span class=\"_ _a\"></span>ue como sigue (en mil<span class=\"_ _a\"></span>es de euros):<span class=\"_ _a\"></span> Valor razonable de activos netos adquiridos (100%) 284<span class=\"ls0\"> </span>Contraprestaci\u00f3n acordada  840<span class=\"ls0\"> </span>Fondo de Comercio (exceso de activos netos adquiridos sobre el coste de adquisici\u00f3n) 556<span class=\"ls0\"> </span>Estos activos netos se <span class=\"_ _a\"></span>asignaron <span class=\"_ _a\"></span><span class=\"ff9\">a la Unidad Generadora de <span class=\"_ _a\"></span>Efectivo (UGE) \u201cIng<span class=\"_ _a\"></span>enier\u00eda\u201d.<span class=\"_ _a\"></span></span> El <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>eligi\u00f3 <span class=\"_ _9\"></span>registrar <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>minoritar<span class=\"_ _a\"></span>io <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>parte <span class=\"_ _9\"></span>proporc<span class=\"_ _a\"></span>ional <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>netos <span class=\"_ _9\"></span>identificables <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>la adquirida <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>mo<span class=\"_ _a\"></span>mento <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>toma <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>control, <span class=\"_ _9\"></span>ajust\u00e1ndose <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>v<span class=\"_ _a\"></span>alor <span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>cierre <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>periodo <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>u <span class=\"_ _a\"></span>v<span class=\"_ _a\"></span>alor razonable conforme a <span class=\"_ _a\"></span>lo indicado en el p\u00e1rraf<span class=\"_ _a\"></span>o anterior y rec<span class=\"_ _a\"></span>onoci\u00e9ndose la diferencia en reserv<span class=\"_ _a\"></span>as. <span class=\"_ _9\"></span> Durante <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _6\"> </span>2023<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>ha <span class=\"_ _6\"> </span>f<span class=\"_ _a\"></span>inalizado <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>pro<span class=\"_ _a\"></span>ceso <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>as<span class=\"_ _a\"></span>ignaci\u00f3n <span class=\"_ _6\"> </span>del <span class=\"_ _5\"> </span>precio <span class=\"_ _6\"> </span>pag<span class=\"_ _a\"></span>ado <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>la<span class=\"_ _a\"></span> combinaci\u00f3n <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>negocio, <span class=\"_ _1f\"> </span>identificando <span class=\"_ _1f\"> </span>el <span class=\"_ _15\"> </span>va<span class=\"_ _a\"></span>lor <span class=\"_ _15\"> </span>razonable <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>los <span class=\"_ _15\"> </span>act<span class=\"_ _a\"></span>ivos <span class=\"_ _15\"> </span>netos <span class=\"_ _1f\"> </span>incorporad<span class=\"_ _a\"></span>os, considerando, <span class=\"_ _19\"> </span>que <span class=\"_ _6\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _19\"> </span>co<span class=\"_ _a\"></span>mpa\u00f1\u00eda <span class=\"_ _19\"> </span>adquirida,<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>aportaba <span class=\"_ _19\"> </span>una <span class=\"_ _19\"> </span>cartera <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>cl<span class=\"_ _a\"></span>ientes <span class=\"_ _19\"> </span>y <span class=\"_ _19\"> </span>acceso <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>nuevos mercados, <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>uyo <span class=\"_ _18\"></span>va<span class=\"_ _a\"></span>lor <span class=\"_ _18\"></span>razo<span class=\"_ _a\"></span>nable <span class=\"_ _7\"></span>ascendi\u00f3 <span class=\"_ _18\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>695 <span class=\"_ _7\"></span>miles<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>euros. <span class=\"_ _18\"></span> <span class=\"_ _7\"></span>El <span class=\"_ _18\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _7\"></span>asignado <span class=\"_ _18\"></span>a <span class=\"_ _7\"></span>esta cartera <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>clientes <span class=\"_ _16\"> </span>se <span class=\"_ _4\"> </span>ha <span class=\"_ _16\"> </span>determinado <span class=\"_ _4\"> </span>p<span class=\"_ _a\"></span>or <span class=\"_ _4\"> </span>experi<span class=\"_ _a\"></span>encia <span class=\"_ _4\"> </span>intern<span class=\"_ _a\"></span>a, <span class=\"_ _4\"> </span>tenie<span class=\"_ _a\"></span>ndo <span class=\"_ _4\"></span>en <span class=\"_ _16\"> </span>cuenta <span class=\"_ _4\"> </span>u<span class=\"_ _a\"></span>na <span class=\"_ _4\"> </span>vida <span class=\"_ _16\"> </span>\u00fatil <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>n funci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>ejecuci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>mismos<span class=\"_ _a\"></span>, <span class=\"_ _7\"></span>comprend<span class=\"_ _a\"></span>ida <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>7-10 <span class=\"_ _7\"></span>a\u00f1os<span class=\"_ _a\"></span>, <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>registrado <span class=\"_ _7\"></span>bajo <span class=\"_ _7\"></span>el ep\u00edgrafe \u201cInmoviliza<span class=\"_ _a\"></span>do intangible\u2014Cart<span class=\"_ _a\"></span>era de clientes\u201d (<span class=\"_ _a\"></span>Nota 5 y 2.1) asignados a la UG<span class=\"_ _a\"></span>E \u201c<span class=\"ff4\">I<span class=\"_ _a\"></span>ngenier\u00eda</span><span class=\"lsf\">\u201d.</span><span class=\"ff4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "2.4  Responsabilidad  de  la  informaci\u00f3n,  estimaciones  realizadas  y  juicios  relevantes  en  la aplicaci\u00f3n de pol\u00edticas contables La  informaci\u00f3n  contenida  en  estas  cuentas  anuales  consolidadas  es  responsabilidad  de  los Administradores del Grupo.  En la preparaci\u00f3n de las Cuentas Anuales Consolidadas se han utilizado determinadas estimaciones realizadas por la Direcci\u00f3n del Grupo para cuantificar, algunos de los activos, pasivos, ingresos, gastos y compromisos que figuran registrados en ellas.  B\u00e1sicamente, las estimaciones m\u00e1s significativas se refieren a:  \u2022  El  valor  recuperable  de  las  unidades  generadoras  de  efectivo,  identificando  los  fondos  de comercio  e  inmovilizado  material  asociados  a  las  mismas  para  determinar  la  existencia  de p\u00e9rdidas por deterioro de los mismos (v\u00e9ase Nota 4). \u2022  La valoraci\u00f3n de los importes activados como  Investigaci\u00f3n y Desarrollo en el marco de los programas de I+D+i que el Grupo tiene en vigor, as\u00ed como su recuperabilidad futura. \u2022  La  estimaci\u00f3n  y  probabilidad  de  ocurrencia  de  las  provisiones  y  de  los  pasivos  de  importe indeterminado o contingentes (Nota 3.h). \u2022  El reconocimiento de los  ingresos  en los contratos bajo el  m\u00e9todo  del coste  incurrido. Este m\u00e9todo se basa en la realizaci\u00f3n de estimaciones del coste incurrido de los proyectos.  \u2022  En funci\u00f3n de  la metodolog\u00eda para determinar el avance de  los proyectos,  las  estimaciones significativas  incluyen  el  coste  total  de  los  contratos,  costes  remanentes  de  finalizaci\u00f3n,  el ingreso total de los contratos, riesgos de contratos y otros juicios (Nota 3.i). Identificaci\u00f3n de las  obligaciones  de  desempe\u00f1o.  Existen  componentes  de  juicio  significativos  en  la identificaci\u00f3n y valoraci\u00f3n de las obligaciones de desempe\u00f1o (Nota 3.i). \u2022  Estimaciones significativas para determinar el importe de los activos por impuesto diferido que se pueden registrar, teniendo en cuenta los importes y las fechas en las que se obtendr\u00e1n las ganancias fiscales futuras y el periodo de reversi\u00f3n de las diferencias temporarias imponibles (Nota19). \u2022  Aplicando la NIIF 16, el Grupo determina la duraci\u00f3n del arrendamiento en base al per\u00edodo del contrato  junto  con  cualquier  per\u00edodo  adicional  cubierto  por  la  opci\u00f3n  de  prorroga  que  sea razonablemente cierta. Los principales juicios contables son los siguientes: \u2022  Evaluaci\u00f3n de la toma de control: \u25aa  El Grupo eval\u00faa la existencia de control de subsidiarias, seg\u00fan se establece en la NIIF 10, revisando que se cumplan las siguientes condiciones: a) Tiene poder sobre la participada (p\u00e1rrafo 14 de la NIIF 10) b)  Est\u00e1  expuesto  o  tiene  derecho  a  obtener  unos  rendimientos  variables  por  su implicaci\u00f3n en la participada (p\u00e1rrafo 15 y 16 de la NIIF 10) c) Tiene capacidad de utilizar su poder sobre la participada para influir en el importe de sus propios rendimientos (p\u00e1rrafo 17 y 18 de la NIIF 10) \u2022  Determinaci\u00f3n de las unidades generadoras de efectivo \u25aa  La determinaci\u00f3n de la UGE (unidad generadora de efectivo) requiere aplicar el juicio para identificar el grupo m\u00e1s peque\u00f1o de activos que genera entrada de efectivo.  En general,  el grupo m\u00e1s  peque\u00f1o de activos que genera  flujos  de entrada  de manera independiente se corresponde con las sociedades mercantiles individuales.  Sin embargo, hasta el ejercicio 2022 el Grupo hab\u00eda identificado sus UGEs en base a sus tres  l\u00edneas  de  servicio  o  segmentos  \u201cTecnolog\u00eda,  Industrial  e  Ingenier\u00eda\u201d  debido principalmente  a  que  exist\u00edan  sinergias  de  localizaci\u00f3n,  de  clientes,  de  productos  y servicios y adem\u00e1s son gestionadas como una unidad. \u25aa  Durante el ejercicio 2023, a ra\u00edz de la reevaluaci\u00f3n de los segmentos del Grupo (ver nota 17),  identificados  como  \u201cEnerg\u00eda  y  Sostenibilidad\u201d  y  \u201cDefensa,  Seguridad  y Telecomunicaciones\u201d,  y  de  la  publicaci\u00f3n  del  Plan  Estrat\u00e9gico  2023-2026,  se  han reevaluado las UGEs para alinearlas con la nueva estructura organizativa interna y con la nueva estrategia dise\u00f1ada. Las UGEs y segmentos definidos en el ejercicio 2023 y 2022 se muestran a continuaci\u00f3n: \u25aa  E sta distribuci\u00f3n representa el grupo de activos m\u00e1s peque\u00f1os que generan flujos de caja independientes de otros grupos de activos. Asimismo, dicha unidad generadora est\u00e1  gestionada  bajo  la  supervisi\u00f3n  de  una  direcci\u00f3n  com\u00fan  que  controla  las operaciones y toma las decisiones de manera \u00fanica. A  pesar  de  que  estas  estimaciones  y  juicios  se  han  realizado  en  funci\u00f3n  de  la  mejor  informaci\u00f3n disponible  en  la  fecha  de  formulaci\u00f3n  de  estas  Cuentas  Anuales  Consolidadas  sobre  los  hechos analizados, es posible que acontecimientos que puedan tener lugar en el futuro obliguen a modificarlas (al alza o a la baja) en pr\u00f3ximos ejercicios, lo que se har\u00eda de forma prospectiva, reconociendo los efectos del cambio de estimaci\u00f3n en las correspondientes cuentas anuales consolidadas futuras. UGE\u00b4s / Segmentos 2022 UGE\u00b4s 2023 Segmentos 2023 Tecnolog\u00eda Defensa \u2013 Telecom Infraestructura de Redes VDI Defensa-Seguridad- Telecom Energ\u00eda y Control TEC Energ\u00eda y Control COL Electrot\u00e9cnica ELI Electrot\u00e9cnica BRL Digitalizaci\u00f3n de Espacios Energ\u00eda y Sostenibilidad Industria Industria \u2013 Green Industry Industria \u2013 Naval Offshore Ingenier\u00eda Ingenier\u00eda ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "2.4  Responsabilidad  de  la  informaci\u00f3n,  estimaciones  realizadas  y  juicios  relevantes  en  la aplicaci\u00f3n de pol\u00edticas contables La  informaci\u00f3n  contenida  en  estas  cuentas  anuales  consolidadas  es  responsabilidad  de  los Administradores del Grupo.  En la preparaci\u00f3n de las Cuentas Anuales Consolidadas se han utilizado determinadas estimaciones realizadas por la Direcci\u00f3n del Grupo para cuantificar, algunos de los activos, pasivos, ingresos, gastos y compromisos que figuran registrados en ellas.  B\u00e1sicamente, las estimaciones m\u00e1s significativas se refieren a:  \u2022  El  valor  recuperable  de  las  unidades  generadoras  de  efectivo,  identificando  los  fondos  de comercio  e  inmovilizado  material  asociados  a  las  mismas  para  determinar  la  existencia  de p\u00e9rdidas por deterioro de los mismos (v\u00e9ase Nota 4). \u2022  La valoraci\u00f3n de los importes activados como  Investigaci\u00f3n y Desarrollo en el marco de los programas de I+D+i que el Grupo tiene en vigor, as\u00ed como su recuperabilidad futura. \u2022  La  estimaci\u00f3n  y  probabilidad  de  ocurrencia  de  las  provisiones  y  de  los  pasivos  de  importe indeterminado o contingentes (Nota 3.h). \u2022  El reconocimiento de los  ingresos  en los contratos bajo el  m\u00e9todo  del coste  incurrido. Este m\u00e9todo se basa en la realizaci\u00f3n de estimaciones del coste incurrido de los proyectos.  \u2022  En funci\u00f3n de  la metodolog\u00eda para determinar el avance de  los proyectos,  las  estimaciones significativas  incluyen  el  coste  total  de  los  contratos,  costes  remanentes  de  finalizaci\u00f3n,  el ingreso total de los contratos, riesgos de contratos y otros juicios (Nota 3.i). Identificaci\u00f3n de las  obligaciones  de  desempe\u00f1o.  Existen  componentes  de  juicio  significativos  en  la identificaci\u00f3n y valoraci\u00f3n de las obligaciones de desempe\u00f1o (Nota 3.i). \u2022  Estimaciones significativas para determinar el importe de los activos por impuesto diferido que se pueden registrar, teniendo en cuenta los importes y las fechas en las que se obtendr\u00e1n las ganancias fiscales futuras y el periodo de reversi\u00f3n de las diferencias temporarias imponibles (Nota19). \u2022  Aplicando la NIIF 16, el Grupo determina la duraci\u00f3n del arrendamiento en base al per\u00edodo del contrato  junto  con  cualquier  per\u00edodo  adicional  cubierto  por  la  opci\u00f3n  de  prorroga  que  sea razonablemente cierta. Los principales juicios contables son los siguientes: \u2022  Evaluaci\u00f3n de la toma de control: \u25aa  El Grupo eval\u00faa la existencia de control de subsidiarias, seg\u00fan se establece en la NIIF 10, revisando que se cumplan las siguientes condiciones: a) Tiene poder sobre la participada (p\u00e1rrafo 14 de la NIIF 10) b)  Est\u00e1  expuesto  o  tiene  derecho  a  obtener  unos  rendimientos  variables  por  su implicaci\u00f3n en la participada (p\u00e1rrafo 15 y 16 de la NIIF 10) c) Tiene capacidad de utilizar su poder sobre la participada para influir en el importe de sus propios rendimientos (p\u00e1rrafo 17 y 18 de la NIIF 10) \u2022  Determinaci\u00f3n de las unidades generadoras de efectivo \u25aa  La determinaci\u00f3n de la UGE (unidad generadora de efectivo) requiere aplicar el juicio para identificar el grupo m\u00e1s peque\u00f1o de activos que genera entrada de efectivo.  En general,  el grupo m\u00e1s  peque\u00f1o de activos que genera  flujos  de entrada  de manera independiente se corresponde con las sociedades mercantiles individuales.  Sin embargo, hasta el ejercicio 2022 el Grupo hab\u00eda identificado sus UGEs en base a sus tres  l\u00edneas  de  servicio  o  segmentos  \u201cTecnolog\u00eda,  Industrial  e  Ingenier\u00eda\u201d  debido principalmente  a  que  exist\u00edan  sinergias  de  localizaci\u00f3n,  de  clientes,  de  productos  y servicios y adem\u00e1s son gestionadas como una unidad. \u25aa  Durante el ejercicio 2023, a ra\u00edz de la reevaluaci\u00f3n de los segmentos del Grupo (ver nota 17),  identificados  como  \u201cEnerg\u00eda  y  Sostenibilidad\u201d  y  \u201cDefensa,  Seguridad  y Telecomunicaciones\u201d,  y  de  la  publicaci\u00f3n  del  Plan  Estrat\u00e9gico  2023-2026,  se  han reevaluado las UGEs para alinearlas con la nueva estructura organizativa interna y con la nueva estrategia dise\u00f1ada. Las UGEs y segmentos definidos en el ejercicio 2023 y 2022 se muestran a continuaci\u00f3n: \u25aa  E sta distribuci\u00f3n representa el grupo de activos m\u00e1s peque\u00f1os que generan flujos de caja independientes de otros grupos de activos. Asimismo, dicha unidad generadora est\u00e1  gestionada  bajo  la  supervisi\u00f3n  de  una  direcci\u00f3n  com\u00fan  que  controla  las operaciones y toma las decisiones de manera \u00fanica. A  pesar  de  que  estas  estimaciones  y  juicios  se  han  realizado  en  funci\u00f3n  de  la  mejor  informaci\u00f3n disponible  en  la  fecha  de  formulaci\u00f3n  de  estas  Cuentas  Anuales  Consolidadas  sobre  los  hechos analizados, es posible que acontecimientos que puedan tener lugar en el futuro obliguen a modificarlas (al alza o a la baja) en pr\u00f3ximos ejercicios, lo que se har\u00eda de forma prospectiva, reconociendo los efectos del cambio de estimaci\u00f3n en las correspondientes cuentas anuales consolidadas futuras. UGE\u00b4s / Segmentos 2022 UGE\u00b4s 2023 Segmentos 2023 Tecnolog\u00eda Defensa \u2013 Telecom Infraestructura de Redes VDI Defensa-Seguridad- Telecom Energ\u00eda y Control TEC Energ\u00eda y Control COL Electrot\u00e9cnica ELI Electrot\u00e9cnica BRL Digitalizaci\u00f3n de Espacios Energ\u00eda y Sostenibilidad Industria Industria \u2013 Green Industry Industria \u2013 Naval Offshore Ingenier\u00eda Ingenier\u00eda",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "2.<span class=\"ls0\">4 <span class=\"_ _6\"> </span>Responsabilidad <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>la <span class=\"_ _6\"> </span>informaci\u00f3n<span class=\"_ _a\"></span>, <span class=\"_ _6\"> </span>estimaciones <span class=\"_ _6\"> </span>realizadas <span class=\"_ _6\"> </span>y <span class=\"_ _19\"> </span>juic<span class=\"_ _a\"></span>ios <span class=\"_ _6\"> </span>relevantes <span class=\"_ _6\"> </span>en <span class=\"_ _19\"> </span>la </span>aplicaci\u00f3n de pol\u00edti<span class=\"_ _a\"></span>cas contables<span class=\"_ _a\"></span><span class=\"ff1 fs0\"> </span>La <span class=\"_ _15\"> </span><span class=\"ls0\">i<span class=\"_ _a\"></span>nformaci\u00f3n <span class=\"_ _15\"> </span>c<span class=\"_ _a\"></span>ontenida <span class=\"_ _1f\"> </span>en <span class=\"_ _15\"> </span>es<span class=\"_ _a\"></span>tas <span class=\"_ _1f\"> </span>cuentas<span class=\"_ _a\"></span> <span class=\"_ _15\"> </span>anu<span class=\"_ _a\"></span>ales <span class=\"_ _15\"> </span>c<span class=\"_ _a\"></span>onsolidadas <span class=\"_ _1f\"> </span>es <span class=\"_ _1f\"> </span>responsab<span class=\"_ _a\"></span>ilidad <span class=\"_ _15\"> </span>de <span class=\"_ _1f\"> </span>los </span>Administradores de<span class=\"_ _a\"></span>l Grupo.  En <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>pre<span class=\"_ _a\"></span>paraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>Cuentas <span class=\"_ _7\"></span>Anuales <span class=\"_ _18\"></span>C<span class=\"_ _a\"></span>onsolid<span class=\"_ _a\"></span>adas <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>ha<span class=\"_ _a\"></span>n <span class=\"_ _18\"></span>utilizado <span class=\"_ _7\"></span>dete<span class=\"_ _a\"></span>rminadas <span class=\"_ _7\"></span>estimaciones realizadas por <span class=\"_ _a\"></span>la Direcc<span class=\"_ _a\"></span>i\u00f3n del Gru<span class=\"_ _a\"></span>po para <span class=\"_ _a\"></span>cuantificar, <span class=\"_ _a\"></span>algunos de <span class=\"_ _a\"></span>los activos, <span class=\"_ _a\"></span>pasivos, <span class=\"_ _a\"></span>ingresos, gastos y compromisos qu<span class=\"_ _a\"></span>e figuran registrados en <span class=\"_ _a\"></span>ellas. <span class=\"_ _a\"></span> B\u00e1sicamente, las es<span class=\"_ _a\"></span>timaciones<span class=\"_ _a\"></span> m\u00e1s significativas<span class=\"_ _a\"></span> se refieren a:  \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>El <span class=\"_ _16\"> </span>v<span class=\"_ _a\"></span>alor <span class=\"_ _22\"> </span>recuperable <span class=\"_ _22\"> </span>de  las <span class=\"_ _16\"> </span>unidades <span class=\"_ _22\"> </span>g<span class=\"_ _a\"></span>enerado<span class=\"_ _a\"></span>ras <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>efect<span class=\"_ _a\"></span>ivo, <span class=\"_ _22\"> </span>identificando <span class=\"_ _22\"> </span>lo<span class=\"_ _a\"></span>s <span class=\"_ _22\"> </span>fondos <span class=\"_ _22\"> </span>de </span>comercio <span class=\"_ _16\"> </span>e <span class=\"_ _16\"> </span>inmov<span class=\"_ _a\"></span>ilizado <span class=\"_ _16\"> </span>material <span class=\"_ _16\"> </span>asoc<span class=\"_ _a\"></span>iados <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>mismas <span class=\"_ _16\"> </span>par<span class=\"_ _a\"></span>a <span class=\"_ _16\"> </span>determinar <span class=\"_ _16\"> </span>la <span class=\"_ _22\"> </span>existencia <span class=\"_ _16\"> </span>de p\u00e9rdidas por deterioro<span class=\"_ _a\"></span> de los mismos (v\u00e9ase <span class=\"_ _a\"></span>Nota 4).<span class=\"_ _3a\"> </span> <span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>La <span class=\"_ _7\"></span>valoraci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>impor<span class=\"_ _a\"></span>tes <span class=\"_ _7\"></span>activados <span class=\"_ _7\"></span>como <span class=\"_ _4\"> </span>I<span class=\"_ _a\"></span>nvestigaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Des<span class=\"_ _a\"></span>arrollo <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>marco <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _a\"></span>os </span>programas de I+D+<span class=\"_ _a\"></span>i que el Grupo tiene <span class=\"_ _a\"></span>en vigor, as<span class=\"_ _a\"></span>\u00ed como su recuperabi<span class=\"_ _a\"></span>lidad futura.<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>La <span class=\"_ _16\"> </span>estimaci\u00f3n <span class=\"_ _4\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>prob<span class=\"_ _a\"></span>abilidad <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>ocurrencia <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _a\"></span>as <span class=\"_ _4\"> </span>p<span class=\"_ _a\"></span>rovisiones <span class=\"_ _4\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>los<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>pasivo<span class=\"_ _a\"></span>s <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>import<span class=\"_ _a\"></span>e </span>indeterminado o cont<span class=\"_ _a\"></span>ingentes (Nota 3.h).<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span> El <span class=\"_ _7\"></span>r<span class=\"_ _a\"></span>econocimiento <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"> </span>ingresos <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _7\"></span>los<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>contrat<span class=\"_ _a\"></span>os <span class=\"_ _4\"></span>bajo <span class=\"_ _4\"></span>el <span class=\"_ _4\"> </span>m\u00e9todo <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>coste <span class=\"_ _16\"> </span>incurrido. <span class=\"_ _4\"></span>Este m\u00e9todo se basa en <span class=\"_ _a\"></span>la realizaci\u00f3n de estimacio<span class=\"_ _a\"></span>nes del coste incurrido d<span class=\"_ _a\"></span>e los proyectos. <span class=\"_ _9\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>En <span class=\"_ _7\"></span>func<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"></span>metodolog\u00eda <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>determinar <span class=\"_ _4\"></span>el <span class=\"_ _7\"></span>av<span class=\"_ _a\"></span>ance <span class=\"_ _7\"></span>de <span class=\"_ _4\"> </span>los <span class=\"_ _4\"></span>proyectos, <span class=\"_ _4\"> </span>las <span class=\"_ _16\"> </span>estimacion<span class=\"_ _a\"></span>es </span>significativas <span class=\"_ _16\"> </span>inc<span class=\"_ _a\"></span>luyen <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>oste <span class=\"_ _16\"> </span>total <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>los <span class=\"_ _16\"> </span>con<span class=\"_ _a\"></span>tratos, <span class=\"_ _16\"> </span>costes <span class=\"_ _22\"> </span>remanentes <span class=\"_ _22\"> </span>de <span class=\"_ _16\"> </span>fi<span class=\"_ _a\"></span>nalizaci\u00f3n, <span class=\"_ _16\"> </span>el ingreso <span class=\"_ _18\"></span>tota<span class=\"_ _a\"></span>l <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _18\"></span>contratos<span class=\"_ _a\"></span>, <span class=\"_ _18\"></span>riesgos <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>contratos <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>otros<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>juicios <span class=\"_ _7\"></span>(Nota <span class=\"_ _18\"></span>3.i).<span class=\"_ _9\"></span> <span class=\"_ _18\"></span>Ide<span class=\"_ _a\"></span>ntificaci\u00f3n <span class=\"_ _18\"></span>de las <span class=\"_ _23\"> </span>obligac<span class=\"_ _a\"></span>iones <span class=\"_ _23\"> </span>de <span class=\"_ _1a\"> </span>desempe\u00f1o. <span class=\"_ _1a\"> </span>Existen <span class=\"_ _23\"> </span>c<span class=\"_ _a\"></span>omponentes <span class=\"_ _1a\"> </span>de <span class=\"_ _23\"> </span>juicio <span class=\"_ _1a\"> </span>significativos <span class=\"_ _1a\"> </span>en <span class=\"_ _23\"> </span>l<span class=\"_ _a\"></span>a identificaci\u00f3n y valorac<span class=\"_ _a\"></span>i\u00f3n de las obligaciones de<span class=\"_ _a\"></span> desempe\u00f1o (Nota 3.<span class=\"_ _a\"></span>i).<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Estimaciones <span class=\"_ _a\"></span>sign<span class=\"_ _a\"></span>ificativas <span class=\"_ _a\"></span>para <span class=\"_ _9\"></span>determinar <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>importe <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>impuesto <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>iferido <span class=\"_ _a\"></span>que </span>se <span class=\"_ _a\"></span>puede<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>registrar, <span class=\"_ _9\"></span>ten<span class=\"_ _a\"></span>iendo <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>cuenta <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>importes <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>echas <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>obtendr\u00e1n <span class=\"_ _9\"></span>las<span class=\"_ _3a\"> </span> ganancias <span class=\"_ _9\"></span>fisc<span class=\"_ _a\"></span>ales <span class=\"_ _9\"></span>futuras <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>el <span class=\"_ _9\"></span>periodo <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>revers<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>las <span class=\"_ _18\"></span>dif<span class=\"_ _a\"></span>erencias<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>temporar<span class=\"_ _a\"></span>ias <span class=\"_ _9\"></span>imponib<span class=\"_ _a\"></span>les (Nota19). \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Aplicando <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>NIIF <span class=\"_ _a\"></span>16, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _a\"></span>determina <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>durac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>arrenda<span class=\"_ _a\"></span>miento <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>base <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>per\u00ed<span class=\"_ _a\"></span>odo d<span class=\"_ _a\"></span>el </span>contrato <span class=\"_ _22\"> </span>junto <span class=\"_ _22\"> </span>co<span class=\"_ _a\"></span>n <span class=\"_ _22\"> </span>cualquier <span class=\"_ _e\"> </span>per\u00edodo <span class=\"_ _22\"> </span>ad<span class=\"_ _a\"></span>icional <span class=\"_ _22\"> </span>cubier<span class=\"_ _a\"></span>to <span class=\"_ _16\"> </span>por  l<span class=\"_ _3\"></span>a <span class=\"_ _22\"> </span>opc<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>pror<span class=\"_ _a\"></span>rog<span class=\"_ _a\"></span>a <span class=\"_ _e\"> </span>que <span class=\"_ _22\"> </span>sea razonablemente ciert<span class=\"_ _a\"></span>a. Los principales juic<span class=\"_ _a\"></span>ios contables son los siguie<span class=\"_ _a\"></span>ntes:<span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Evaluaci\u00f3n de la to<span class=\"_ _a\"></span>ma de control<span class=\"_ _a\"></span>: </span>\u25aa<span class=\"ff4\"> <span class=\"_ _1c\"> </span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>eval\u00faa <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>existen<span class=\"_ _a\"></span>cia <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>control <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>subsidiari<span class=\"_ _a\"></span>as, <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>establece <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>NIIF <span class=\"_ _9\"></span>10, </span>revisando que se cum<span class=\"_ _a\"></span>plan las siguientes c<span class=\"_ _a\"></span>ondiciones:<span class=\"_ _a\"></span> a) Tiene poder sobre l<span class=\"_ _a\"></span>a participada (p\u00e1rrafo <span class=\"_ _a\"></span>14 de la NIIF 10)<span class=\"_ _a\"></span> b) <span class=\"_ _19\"> </span>Est\u00e1 <span class=\"_ _19\"> </span>expuesto <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>tiene <span class=\"_ _19\"> </span>derecho <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>obtener <span class=\"_ _19\"> </span>unos <span class=\"_ _19\"> </span>rendimientos <span class=\"_ _19\"> </span>vari<span class=\"_ _a\"></span>ables <span class=\"_ _19\"> </span>por <span class=\"_ _19\"> </span>su implicaci\u00f3n en la partic<span class=\"_ _a\"></span>ipada (p\u00e1rrafo 15 y 1<span class=\"_ _a\"></span>6 de la NIIF 10)<span class=\"_ _a\"></span> c) Tiene capaci<span class=\"_ _a\"></span>dad de ut<span class=\"_ _a\"></span>ilizar su poder <span class=\"_ _a\"></span>sobre la part<span class=\"_ _a\"></span>icipada para i<span class=\"_ _a\"></span>nfluir en el <span class=\"_ _a\"></span>importe de sus propios rendim<span class=\"_ _a\"></span>ientos (p\u00e1rrafo 17 y 18 de la NIIF <span class=\"_ _a\"></span>10)<span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Determinaci\u00f3n de <span class=\"_ _a\"></span>las unidades ge<span class=\"_ _a\"></span>neradoras de efectivo<span class=\"_ _a\"></span> </span>\u25aa<span class=\"ff4\"> <span class=\"_ _1c\"> </span>La <span class=\"_ _a\"></span>determinaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>UGE <span class=\"_ _a\"></span>(unidad <span class=\"_ _a\"></span>gen<span class=\"_ _a\"></span>eradora <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>efectivo) <span class=\"_ _a\"></span>requ<span class=\"_ _a\"></span>iere <span class=\"_ _a\"></span>aplicar <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>juicio <span class=\"_ _a\"></span>para </span>identificar el grupo <span class=\"_ _a\"></span>m\u00e1s peque\u00f1o de activos <span class=\"_ _a\"></span>que genera entrada d<span class=\"_ _a\"></span>e efectivo. <span class=\"_ _a\"></span> En <span class=\"_ _4\"></span>general, <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>grup<span class=\"_ _a\"></span>o <span class=\"_ _4\"></span>m\u00e1s <span class=\"_ _16\"> </span>peque\u00f1o <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>activos<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>genera <span class=\"_ _4\"> </span>flujos <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>entrada <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>manera independiente se corres<span class=\"_ _a\"></span>ponde con las sociedades <span class=\"_ _a\"></span>mercantiles individua<span class=\"_ _a\"></span>les. <span class=\"_ _a\"></span> Sin <span class=\"_ _a\"></span>emb<span class=\"_ _a\"></span>argo, <span class=\"_ _a\"></span>hast<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>el<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ejer<span class=\"_ _a\"></span>cicio <span class=\"_ _a\"></span>2022 <span class=\"_ _9\"></span>el<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>hab\u00eda <span class=\"_ _9\"></span>ident<span class=\"_ _a\"></span>ificado <span class=\"_ _a\"></span>sus<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>UGEs<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>bas<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>sus tres <span class=\"_ _23\"> </span>l\u00edneas <span class=\"_ _8\"> </span>de <span class=\"_ _23\"> </span>servicio <span class=\"_ _23\"> </span>o <span class=\"_ _8\"> </span>segmentos <span class=\"_ _23\"> </span>\u201cTecnolog\u00eda, <span class=\"_ _23\"> </span>Industrial <span class=\"_ _23\"> </span>e <span class=\"_ _8\"> </span>Inge<span class=\"_ _a\"></span>nier\u00eda\u201d <span class=\"_ _23\"> </span>debido principalmente <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>exist\u00edan <span class=\"_ _6\"> </span>sinergias <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>localizaci\u00f3n, <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>clientes, <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>productos <span class=\"_ _6\"> </span>y servicios y adem\u00e1s s<span class=\"_ _a\"></span>on gestionadas como u<span class=\"_ _a\"></span>na unidad.<span class=\"_ _a\"></span> \u25aa<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Durante <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _9\"></span>2023, <span class=\"_ _18\"></span>a <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>a\u00edz <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>reeva<span class=\"_ _a\"></span>luaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>egmentos <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _9\"></span>(ver <span class=\"_ _9\"></span>nota </span>17), <span class=\"_ _c\"> </span>i<span class=\"_ _a\"></span>dentificados <span class=\"_ _b\"> </span>como<span class=\"_ _a\"></span> <span class=\"_ _c\"> </span>\u201cEnerg\u00eda <span class=\"_ _b\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _28\"> </span>Sostenibilidad\u201d <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>\u201cDe<span class=\"_ _a\"></span>fensa<span class=\"ff4 ls11\">, <span class=\"_ _b\"> </span><span class=\"ls0\">Seguridad <span class=\"_ _b\"> </span>y<span class=\"_ _a\"></span> </span></span>Telecomunicaciones\u201d, <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>publicaci\u00f3n <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>Plan <span class=\"_ _17\"> </span>Estrat<span class=\"_ _a\"></span>\u00e9gico <span class=\"_ _17\"> </span>2023<span class=\"_ _a\"></span><span class=\"ff4\">-<span class=\"_ _a\"></span>2026, <span class=\"_ _17\"> </span>se <span class=\"_ _17\"> </span>han </span>reevaluado <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>UGEs <span class=\"_ _9\"></span>p<span class=\"_ _a\"></span>ara <span class=\"_ _9\"></span>alinearlas <span class=\"_ _9\"></span>con<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>n<span class=\"_ _a\"></span>ueva <span class=\"_ _9\"></span>estructura <span class=\"_ _9\"></span>organiza<span class=\"_ _a\"></span>tiva <span class=\"_ _9\"></span>interna <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _a\"></span>la<span class=\"_ _a\"></span> nueva estrategia dise<span class=\"_ _a\"></span>\u00f1ada.<span class=\"_ _3a\"> </span>  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "2.5 Principios de consolidaci\u00f3n Sociedades dependientes: Las sociedades dependientes se consolidan por el m\u00e9todo de integraci\u00f3n global, siempre que se tenga el control sobre las mismas, integr\u00e1ndose en los estados financieros consolidados la totalidad de sus activos, pasivos, ingresos, gastos y flujos de efectivo una vez realizados los ajustes y eliminaciones correspondientes de las operaciones intragrupo.  Los ingresos, gastos y flujos de efectivo de las entidades dependientes se incluyen en las  Cuentas Anuales  Consolidadas  desde  la  fecha  de  adquisici\u00f3n,  que  es  aquella,  en  la  que  el  Grupo  obtiene efectivamente el control de las mismas. Las entidades dependientes se excluyen de la consolidaci\u00f3n desde la fecha en la que se ha perdido control. 1.  La  conversi\u00f3n  de  los  estados  financieros  de  las  sociedades  extranjeras  con  moneda  funcional distinta del euro aplicable para los negocios en el extranjero cuya moneda funcional no es la de un pa\u00eds hiperinflacionario se realiza del siguiente modo: a.  Los  activos  y  pasivos  utilizando  el  tipo  de  cambio  vigente  en  la  fecha  de  cierre  de  los estados financieros consolidados. b.  Las partidas de las Cuentas de Resultados utilizando el tipo de cambio medio del ejercicio que se aproxima al tipo de cambio de cada transacci\u00f3n.  c.  El patrimonio neto se mantiene a tipo de cambio hist\u00f3rico.  d.  Las diferencias de cambio que se producen en la conversi\u00f3n de los estados financieros se registran en el ep\u00edgrafe \u201cDiferencias de Conversi\u00f3n\u201d en otro resultado global. 2.  Las pol\u00edticas contables de las entidades dependientes se han adaptado a las pol\u00edticas contables del Grupo,  para  transacciones  y  otros  eventos  que,  siendo  similares  se  hayan  producido  en circunstancias parecidas. 3.  Las cuentas anuales o estados financieros de las entidades dependientes utilizados en el proceso de consolidaci\u00f3n est\u00e1n referidos a la misma fecha de presentaci\u00f3n y mismo periodo que los de la Sociedad Dominante. 4.  Las  transacciones  y  saldos  mantenidos  con  empresas  del Grupo  y  los  beneficios  o  p\u00e9rdidas  no realizados  han  sido  eliminados  en  el  proceso  de  consolidaci\u00f3n.  No  obstante,  las  p\u00e9rdidas  no realizadas  han  sido  consideradas  como  un  indicador  de  deterioro  de  valor  de  los  activos transmitidos. Las participaciones no dominantes en resultados y patrimonio neto de las dependientes se muestran separadamente en la cuenta de resultados consolidada, en el balance consolidado, en el estado de cambio en el patrimonio neto consolidado y en el estado consolidado de resultado global. En la  Nota  27  de  esta Memoria  Consolidada  se  detallan  las  sociedades  dependientes,  as\u00ed  como  la informaci\u00f3n  relacionada  con  las  mismas  (que  incluye  denominaci\u00f3n,  pa\u00eds  de  constituci\u00f3n  y  la proporci\u00f3n de participaci\u00f3n de la sociedad dominante en su capital). Control: En base a lo establecido en la NIIF 10, y en relaci\u00f3n con las incorporaciones al Grupo Amper de las sociedades Atlas Engineering Construction -Atlas- (adquirido el 45% de participaci\u00f3n el 4 de mayo de 2022 y  vendido  el 28 de  marzo de  2023),  Alfred Smart  Systems, S.L  -Alfred-  (adquirido  el  25% de participaci\u00f3n  al  31  de  agosto  de  2021)  y  Titan  Fire  Systems,  S.L.  -TFS-  (adquirido  el  30%  de participaci\u00f3n el 23 de noviembre de 2020), la Direcci\u00f3n del Grupo eval\u00faa la existencia o no de control de  las  sociedades,  independientemente  del  porcentaje  de  participaci\u00f3n.  Para  la  realizaci\u00f3n  de  este an\u00e1lisis  se  considera   especialmente  los  aspectos  que  figuran  en  los  respectivos  pactos  de  socios donde destacan los siguientes:   \u2022  Tiene poder sobre la participada. El Grupo Amper ostenta la mayor\u00eda de los votos del consejo de administraci\u00f3n de las sociedades mencionadas anteriormente y tiene la facultad de dirigir las pol\u00edticas comerciales, financieras, de inversi\u00f3n y gesti\u00f3n.  \u2022  Est\u00e1  expuesto  o  tiene  derecho  a  obtener  rendimientos  variables  por  su  implicaci\u00f3n  en  la participada, en la medida en que tiene derecho a recibir dividendos en funci\u00f3n de la evoluci\u00f3n de los negocios.  \u2022  Tiene la capacidad de utilizar su poder sobre la participada para influir en el importe de sus propios  rendimientos,  en  la  medida  en  que  las  facultades  del  Grupo  Amper  incluyen  la definici\u00f3n de la estrategia y la pol\u00edtica comercial y financiera de la filial.   ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "2.5 Principios de consolidaci\u00f3n Sociedades dependientes: Las sociedades dependientes se consolidan por el m\u00e9todo de integraci\u00f3n global, siempre que se tenga el control sobre las mismas, integr\u00e1ndose en los estados financieros consolidados la totalidad de sus activos, pasivos, ingresos, gastos y flujos de efectivo una vez realizados los ajustes y eliminaciones correspondientes de las operaciones intragrupo.  Los ingresos, gastos y flujos de efectivo de las entidades dependientes se incluyen en las  Cuentas Anuales  Consolidadas  desde  la  fecha  de  adquisici\u00f3n,  que  es  aquella,  en  la  que  el  Grupo  obtiene efectivamente el control de las mismas. Las entidades dependientes se excluyen de la consolidaci\u00f3n desde la fecha en la que se ha perdido control. 1.  La  conversi\u00f3n  de  los  estados  financieros  de  las  sociedades  extranjeras  con  moneda  funcional distinta del euro aplicable para los negocios en el extranjero cuya moneda funcional no es la de un pa\u00eds hiperinflacionario se realiza del siguiente modo: a.  Los  activos  y  pasivos  utilizando  el  tipo  de  cambio  vigente  en  la  fecha  de  cierre  de  los estados financieros consolidados. b.  Las partidas de las Cuentas de Resultados utilizando el tipo de cambio medio del ejercicio que se aproxima al tipo de cambio de cada transacci\u00f3n.  c.  El patrimonio neto se mantiene a tipo de cambio hist\u00f3rico.  d.  Las diferencias de cambio que se producen en la conversi\u00f3n de los estados financieros se registran en el ep\u00edgrafe \u201cDiferencias de Conversi\u00f3n\u201d en otro resultado global. 2.  Las pol\u00edticas contables de las entidades dependientes se han adaptado a las pol\u00edticas contables del Grupo,  para  transacciones  y  otros  eventos  que,  siendo  similares  se  hayan  producido  en circunstancias parecidas. 3.  Las cuentas anuales o estados financieros de las entidades dependientes utilizados en el proceso de consolidaci\u00f3n est\u00e1n referidos a la misma fecha de presentaci\u00f3n y mismo periodo que los de la Sociedad Dominante. 4.  Las  transacciones  y  saldos  mantenidos  con  empresas  del Grupo  y  los  beneficios  o  p\u00e9rdidas  no realizados  han  sido  eliminados  en  el  proceso  de  consolidaci\u00f3n.  No  obstante,  las  p\u00e9rdidas  no realizadas  han  sido  consideradas  como  un  indicador  de  deterioro  de  valor  de  los  activos transmitidos. Las participaciones no dominantes en resultados y patrimonio neto de las dependientes se muestran separadamente en la cuenta de resultados consolidada, en el balance consolidado, en el estado de cambio en el patrimonio neto consolidado y en el estado consolidado de resultado global. En la  Nota  27  de  esta Memoria  Consolidada  se  detallan  las  sociedades  dependientes,  as\u00ed  como  la informaci\u00f3n  relacionada  con  las  mismas  (que  incluye  denominaci\u00f3n,  pa\u00eds  de  constituci\u00f3n  y  la proporci\u00f3n de participaci\u00f3n de la sociedad dominante en su capital). Control: En base a lo establecido en la NIIF 10, y en relaci\u00f3n con las incorporaciones al Grupo Amper de las sociedades Atlas Engineering Construction -Atlas- (adquirido el 45% de participaci\u00f3n el 4 de mayo de 2022 y  vendido  el 28 de  marzo de  2023),  Alfred Smart  Systems, S.L  -Alfred-  (adquirido  el  25% de participaci\u00f3n  al  31  de  agosto  de  2021)  y  Titan  Fire  Systems,  S.L.  -TFS-  (adquirido  el  30%  de participaci\u00f3n el 23 de noviembre de 2020), la Direcci\u00f3n del Grupo eval\u00faa la existencia o no de control de  las  sociedades,  independientemente  del  porcentaje  de  participaci\u00f3n.  Para  la  realizaci\u00f3n  de  este an\u00e1lisis  se  considera especialmente  los  aspectos  que  figuran  en  los  respectivos  pactos  de  socios donde destacan los siguientes:   \u2022  Tiene poder sobre la participada. El Grupo Amper ostenta la mayor\u00eda de los votos del consejo de administraci\u00f3n de las sociedades mencionadas anteriormente y tiene la facultad de dirigir las pol\u00edticas comerciales, financieras, de inversi\u00f3n y gesti\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "\u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Est\u00e1  expuesto  o <span class=\"_ _e\"> </span>tiene  derecho  a  obtener  rendimientos  variables  por  su  implicaci\u00f3n  en  la </span>participada, <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>medi<span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>ti<span class=\"_ _a\"></span>ene <span class=\"_ _9\"></span>derecho <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>recibir <span class=\"_ _9\"></span>divide<span class=\"_ _a\"></span>ndos <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>unci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>evoluc<span class=\"_ _a\"></span>i\u00f3n de los negocios. <span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Tiene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>capacidad <span class=\"_ _7\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>utilizar <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>pod<span class=\"_ _a\"></span>er <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>partic<span class=\"_ _a\"></span>ipada <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>influir <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>sus </span>propios <span class=\"_ _19\"> </span>rendi<span class=\"_ _a\"></span>mientos, <span class=\"_ _19\"> </span>en <span class=\"_ _6\"> </span>la <span class=\"_ _19\"> </span>medida <span class=\"_ _6\"> </span>en <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>las <span class=\"_ _6\"> </span>facultades <span class=\"_ _19\"> </span>del <span class=\"_ _6\"> </span>Grupo <span class=\"_ _19\"> </span>Amper<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>incluyen <span class=\"_ _19\"> </span>l<span class=\"_ _a\"></span>a definici\u00f3n de la estrateg<span class=\"_ _a\"></span>ia y la pol\u00edtica comerc<span class=\"_ _a\"></span>ial y financiera de la filia<span class=\"_ _a\"></span>l.  <span class=\"_ _a\"></span> Combinaciones de nego<span class=\"_ _a\"></span>cios:<span class=\"_ _3a\"> </span>El <span class=\"_ _18\"></span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>aplicado <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>NIIF <span class=\"_ _7\"></span>3 <span class=\"_ _18\"></span>\u201cCo<span class=\"_ _a\"></span>mbinaciones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>negocios\u201d <span class=\"_ _7\"> </span>revisada <span class=\"_ _7\"> </span>en <span class=\"_ _7\"></span>2008 <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>transacciones realizadas a partir de<span class=\"_ _a\"></span>l 1 de enero de 2010<span class=\"_ _3a\"> </span>En <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>com<span class=\"_ _a\"></span>binaciones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>n<span class=\"_ _a\"></span>egocios, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grupo<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ap<span class=\"_ _a\"></span>lica <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>m\u00e9tod<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>adquisici\u00f3n. <span class=\"_ _9\"></span>La<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>fech<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>adquis<span class=\"_ _a\"></span>ici\u00f3n es aquella en la que <span class=\"_ _a\"></span>el Grupo obtiene el contro<span class=\"_ _a\"></span>l del negocio adquir<span class=\"_ _a\"></span>ido.<span class=\"_ _a\"></span> La contraprest<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _a\"></span>entregada <span class=\"_ _a\"></span>por la <span class=\"_ _a\"></span>combinac<span class=\"_ _a\"></span>i\u00f3n de <span class=\"_ _a\"></span>negocios <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>determina <span class=\"_ _a\"></span>en l<span class=\"_ _a\"></span>a fecha <span class=\"_ _a\"></span>de a<span class=\"_ _a\"></span>dquisici\u00f3n por la s<span class=\"_ _a\"></span>uma de<span class=\"_ _a\"></span> los <span class=\"_ _a\"></span>valores <span class=\"_ _a\"></span>razonables <span class=\"_ _a\"></span>de los <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>entregados, <span class=\"_ _a\"></span>los pasivos<span class=\"_ _a\"></span> incurr<span class=\"_ _a\"></span>idos o asu<span class=\"_ _a\"></span>midos, <span class=\"_ _a\"></span>los instrumentos <span class=\"_ _22\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>patrimoni<span class=\"_ _a\"></span>o <span class=\"_ _16\"> </span>ne<span class=\"_ _a\"></span>to <span class=\"_ _22\"> </span>emitido <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>cualquier <span class=\"_ _22\"> </span>c<span class=\"_ _a\"></span>ontraprestaci\u00f3n <span class=\"_ _22\"> </span>cont<span class=\"_ _a\"></span>ingente <span class=\"_ _22\"> </span>que <span class=\"_ _22\"> </span>depe<span class=\"_ _a\"></span>nda <span class=\"_ _22\"> </span>de hechos futuros o de<span class=\"_ _a\"></span>l cumplimiento de ci<span class=\"_ _a\"></span>ertas condiciones a camb<span class=\"_ _a\"></span>io del control del <span class=\"_ _a\"></span>negocio adquirido.<span class=\"_ _3a\"> </span>La <span class=\"_ _9\"></span>con<span class=\"_ _a\"></span>traprestaci\u00f3n <span class=\"_ _18\"></span>entreg<span class=\"_ _a\"></span>ada, <span class=\"_ _9\"></span>ex<span class=\"_ _a\"></span>cluye <span class=\"_ _18\"></span>cualquier <span class=\"_ _18\"></span>des<span class=\"_ _a\"></span>embolso <span class=\"_ _18\"></span>que <span class=\"_ _18\"></span>no <span class=\"_ _18\"></span>forma <span class=\"_ _7\"></span>parte <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>interc<span class=\"_ _a\"></span>ambio <span class=\"_ _18\"></span>por el negocio adquirido. <span class=\"_ _a\"></span> Los costes relacionados co<span class=\"_ _a\"></span>n la adquisici\u00f3n se rec<span class=\"_ _a\"></span>onocen como gasto a <span class=\"_ _a\"></span>medida que se incurren<span class=\"_ _3a\"> </span>El G<span class=\"_ _a\"></span>rupo <span class=\"_ _a\"></span>reconoce <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fec<span class=\"_ _a\"></span>ha de <span class=\"_ _a\"></span>ad<span class=\"_ _a\"></span>quisici\u00f3n <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _9\"></span>adquiridos, <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _9\"></span>asumidos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>valor razonable.  La<span class=\"ls0\">s participaciones<span class=\"_ _a\"></span> por puesta en equivalenci<span class=\"_ _a\"></span>a adquiridas <span class=\"_ _a\"></span>se recon<span class=\"_ _a\"></span>ocen por su valor razo<span class=\"_ _a\"></span>nable.  <span class=\"_ _a\"></span> </span>Los pasivos<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>asumidos <span class=\"_ _a\"></span>incluyen <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>contingent<span class=\"_ _a\"></span>es en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>medid<span class=\"_ _a\"></span>a en <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>representen <span class=\"_ _a\"></span>obligacio<span class=\"_ _a\"></span>nes presentes que surjan <span class=\"_ _a\"></span>de sucesos pasados y su va<span class=\"_ _a\"></span>lor razonable pue<span class=\"_ _a\"></span>da ser medido con fiab<span class=\"_ _a\"></span>ilidad. <span class=\"_ _a\"></span> Los <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>pasivos <span class=\"_ _9\"></span>asumidos<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>clasif<span class=\"_ _a\"></span>ican <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>esignan <span class=\"_ _a\"></span>p<span class=\"_ _a\"></span>ara <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>valoraci\u00f3n <span class=\"_ _9\"></span>p<span class=\"_ _a\"></span>osterior <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>obre <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>base <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> los  acuerdos <span class=\"_ _19\"> </span>contractuales, <span class=\"_ _19\"> </span>condiciones  econ\u00f3mica<span class=\"_ _a\"></span>s,  pol\u00edticas  c<span class=\"_ _a\"></span>ontables  y <span class=\"_ _19\"> </span>de  explotaci\u00f3n <span class=\"_ _19\"> </span>y  otras condiciones existen<span class=\"_ _a\"></span>tes en la fecha de adq<span class=\"_ _a\"></span>uisici\u00f3n<span class=\"_ _3a\"> </span>2<span class=\"lsc\">.7 </span>Operaciones dis<span class=\"_ _a\"></span>continuadas<span class=\"_ _a\"></span> y mantenidas par<span class=\"_ _a\"></span>a la venta<span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Sociedades en fase <span class=\"_ _a\"></span>de liquidaci\u00f3n<span class=\"_ _3a\"> </span></span>A <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>2023<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2022, <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>resu<span class=\"_ _a\"></span>ltados <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>ociedades <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>Amper<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ma<span class=\"_ _a\"></span>ntiene <span class=\"_ _a\"></span>en Brasil, <span class=\"_ _4\"></span>Colombia <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>Costa <span class=\"_ _4\"> </span>Rica, <span class=\"_ _4\"> </span>junt<span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>a <span class=\"_ _4\"> </span>la <span class=\"_ _4\"></span>merc<span class=\"_ _a\"></span>antil <span class=\"_ _7\"></span>Amp<span class=\"_ _a\"></span>er <span class=\"_ _7\"></span>Ing<span class=\"_ _a\"></span>enio <span class=\"_ _7\"></span>3<span class=\"_ _a\"></span>000, <span class=\"_ _4\"></span>todas <span class=\"_ _4\"> </span>ellas <span class=\"_ _4\"></span>en <span class=\"_ _16\"> </span>proceso <span class=\"_ _4\"> </span>de liquidaci\u00f3n<span class=\"lsc\">, <span class=\"_ _4\"> </span></span>so<span class=\"_ _a\"></span>n <span class=\"_ _4\"></span>considera<span class=\"_ _a\"></span>dos <span class=\"_ _4\"> </span>como <span class=\"_ _16\"> </span>operaciones <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>iscontinuada<span class=\"_ _a\"></span>s<span class=\"ff9\">, <span class=\"_ _4\"> </span>baj<span class=\"_ _a\"></span>o <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>ep\u00edgr<span class=\"_ _a\"></span>afe <span class=\"_ _4\"> </span>\u201cResultado <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>las </span>operaciones discont<span class=\"_ _a\"></span>inuadas\u201d<span class=\"_ _a\"></span><span class=\"ff4 lsc\">. <span class=\"ls0\"> </span></span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>Amper <span class=\"_ _a\"></span>cons<span class=\"_ _a\"></span>idera <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>as <span class=\"_ _a\"></span>citadas <span class=\"_ _a\"></span>fi<span class=\"_ _a\"></span>liales <span class=\"_ _a\"></span>cumplen <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>lo <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>ispuesto <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>NIIF <span class=\"_ _a\"></span>5<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>medida en <span class=\"_ _16\"> </span>que <span class=\"_ _22\"> </span>se <span class=\"_ _22\"> </span>trata<span class=\"_ _a\"></span>n <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>\u00e1rea<span class=\"_ _a\"></span>s <span class=\"_ _16\"> </span>geogr\u00e1ficas <span class=\"_ _22\"> </span>sep<span class=\"_ _a\"></span>aradas <span class=\"_ _22\"> </span>del <span class=\"_ _16\"> </span>res<span class=\"_ _a\"></span>to <span class=\"_ _16\"> </span>sin <span class=\"_ _22\"> </span>activida<span class=\"_ _a\"></span>d <span class=\"_ _16\"> </span>y <span class=\"_ _22\"> </span>que <span class=\"_ _22\"> </span>se <span class=\"_ _22\"> </span>encuentra<span class=\"_ _a\"></span>n <span class=\"_ _16\"> </span>en procesos de liquidaci<span class=\"_ _a\"></span>\u00f3n.  Por tratars<span class=\"_ _a\"></span>e de un <span class=\"_ _a\"></span>abandono <span class=\"_ _a\"></span>de un s<span class=\"_ _a\"></span>egmento <span class=\"_ _a\"></span>relacionado con <span class=\"_ _a\"></span>una zon<span class=\"_ _a\"></span>a geogr\u00e1fic<span class=\"_ _a\"></span>a separada, e<span class=\"_ _a\"></span>l Grupo<span class=\"_ _a\"></span> Amper  consid<span class=\"_ _a\"></span>er\u00f3  que  se <span class=\"_ _19\"> </span>cumpl\u00edan <span class=\"_ _19\"> </span>los  requisitos  para  r<span class=\"_ _a\"></span>econocer  los <span class=\"_ _19\"> </span>resultados  generados  c<span class=\"_ _a\"></span>omo operaciones discont<span class=\"_ _a\"></span>inuadas a cierre d<span class=\"_ _a\"></span>el a\u00f1o 2020, decisi\u00f3n que co<span class=\"_ _a\"></span>ntin\u00faa en la a<span class=\"_ _a\"></span>ctualidad. <span class=\"_ _9\"></span> Los <span class=\"_ _7\"></span>procesos<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>liquidaci\u00f3n <span class=\"_ _7\"></span>inici<span class=\"_ _a\"></span>ados <span class=\"_ _7\"></span>contin\u00faan <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>formulac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>pres<span class=\"_ _a\"></span>entes <span class=\"_ _7\"></span>cuentas<span class=\"_ _a\"></span> anuales consolidadas, est<span class=\"_ _a\"></span>imando el Grup<span class=\"_ _a\"></span>o que no se cierre dura<span class=\"_ _a\"></span>nte este ejercicio 20<span class=\"_ _a\"></span>24. <span class=\"_ _a\"></span> Ello <span class=\"_ _16\"> </span>es <span class=\"_ _16\"> </span>debido <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>l<span class=\"_ _a\"></span>a <span class=\"_ _16\"> </span>propia <span class=\"_ _16\"> </span>evoluci\u00f3n <span class=\"_ _22\"> </span>y <span class=\"_ _16\"> </span>dilataci\u00f3n <span class=\"_ _16\"> </span>t<span class=\"_ _a\"></span>emporal <span class=\"_ _16\"> </span>en <span class=\"_ _22\"> </span>la <span class=\"_ _16\"> </span>consecuci\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>acuerdos <span class=\"_ _16\"> </span>con <span class=\"_ _22\"> </span>los tenedores <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>deuda <span class=\"_ _4\"></span>existente <span class=\"_ _4\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>su <span class=\"_ _4\"> </span>v<span class=\"_ _a\"></span>inculaci\u00f3n <span class=\"_ _4\"></span>a <span class=\"_ _4\"> </span>la<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>generaci\u00f3n <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>los <span class=\"_ _4\"> </span>flujos <span class=\"_ _16\"> </span>necesarios <span class=\"_ _4\"> </span>para <span class=\"_ _16\"> </span>hacer frente a <span class=\"_ _a\"></span>los mismos, <span class=\"_ _a\"></span>ampar\u00e1ndose <span class=\"_ _a\"></span>los gestores<span class=\"_ _a\"></span> de dic<span class=\"_ _a\"></span>has sociedades <span class=\"_ _a\"></span>en proceso<span class=\"_ _a\"></span>s de rees<span class=\"_ _a\"></span>tructuraci\u00f3n, quita y liquidaci\u00f3n de<span class=\"_ _a\"></span> pasivos, cuya consecuci\u00f3<span class=\"_ _a\"></span>n se est\u00e1 dilatando e<span class=\"_ _a\"></span>n el tiempo.<span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Sociedades en fase <span class=\"_ _a\"></span>de mantenidas para <span class=\"_ _a\"></span>la venta<span class=\"_ _a\"></span> </span>Adicionalmente<span class=\"lsc\">, <span class=\"_ _22\"> </span></span>durante <span class=\"_ _22\"> </span>el <span class=\"_ _22\"> </span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _16\"> </span>202<span class=\"_ _a\"></span>3<span class=\"lsc\">, <span class=\"_ _16\"> </span></span>la <span class=\"_ _16\"> </span>s<span class=\"_ _a\"></span>ociedad <span class=\"_ _16\"> </span>Nerv<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _16\"> </span>Miner\u00eda, <span class=\"_ _22\"> </span>S.L,  es <span class=\"_ _16\"> </span>considerada <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>omo mantenida <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>vent<span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span><span class=\"ls3\">por</span> <span class=\"_ _7\"></span>tan<span class=\"_ _a\"></span>to <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>recogen <span class=\"_ _7\"></span><span class=\"ff9\">en <span class=\"_ _7\"> </span>l<span class=\"_ _a\"></span>os <span class=\"_ _7\"></span>ep\u00edgrafes <span class=\"_ _7\"></span>\u201cActivo <span class=\"_ _7\"> </span>man<span class=\"_ _a\"></span>tenidos <span class=\"_ _7\"></span>para <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>venta\u201d,<span class=\"_ _a\"></span> </span>\u201cPasivo  mantenid<span class=\"_ _a\"></span>o  para  la  venta\u201d  y  \u201cR<span class=\"_ _a\"></span>esultados  de <span class=\"_ _19\"> </span><span class=\"ff4\">las<span class=\"_ _a\"></span>  operaciones  discon<span class=\"_ _a\"></span>tinuadas<span class=\"_ _a\"></span></span>\u201d,  los  activos, pasivos y resultados de d<span class=\"_ _a\"></span>icha filial. <span class=\"_ _a\"></span> Bas\u00e1ndose <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>las <span class=\"_ _7\"></span>premisas <span class=\"_ _7\"></span>establecidas <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>anterior <span class=\"_ _7\"></span>Plan <span class=\"_ _18\"></span>Estrat\u00e9gico<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>20<span class=\"_ _a\"></span>20<span class=\"_ _a\"></span>-2023, <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>Grupo <span class=\"_ _7\"></span>Amper consider\u00f3 <span class=\"_ _7\"></span>como <span class=\"_ _4\"></span>no <span class=\"_ _7\"></span>estrat\u00e9gica <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>actividad <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>extrac<span class=\"_ _a\"></span>ci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>procesa<span class=\"_ _a\"></span>miento <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>p<span class=\"_ _a\"></span>izarra <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cielo <span class=\"_ _7\"></span>a<span class=\"_ _a\"></span>bierto realizada p<span class=\"_ _a\"></span>or la <span class=\"_ _a\"></span>filial <span class=\"_ _a\"></span>Nervi\u00f3n <span class=\"_ _a\"></span>Miner\u00eda, <span class=\"_ _a\"></span>S.L., <span class=\"_ _a\"></span>iniciando <span class=\"_ _a\"></span>a finales <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2021 <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>negociaciones <span class=\"_ _a\"></span>para su completa enajenaci<span class=\"_ _a\"></span>\u00f3n.  Se <span class=\"_ _a\"></span>ha <span class=\"_ _9\"></span>consider<span class=\"_ _a\"></span>ado <span class=\"_ _a\"></span>como <span class=\"_ _9\"></span>mant<span class=\"_ _a\"></span>enido <span class=\"_ _a\"></span>para<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>v<span class=\"_ _a\"></span>enta <span class=\"_ _a\"></span>porque <span class=\"_ _9\"></span>el<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>activo <span class=\"_ _9\"></span>se <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>ncuentra <span class=\"_ _a\"></span>tot<span class=\"_ _a\"></span>almente <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>isponible y <span class=\"_ _a\"></span>existe <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>p<span class=\"_ _a\"></span>lan <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>venta <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span>ctivo <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>conseguir <span class=\"_ _9\"></span>un <span class=\"_ _a\"></span>comprador <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>considera<span class=\"_ _a\"></span>do <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>venta <span class=\"_ _a\"></span>alt<span class=\"_ _a\"></span>amente probable. <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=\"_ _6\"> </span>Amper <span class=\"_ _6\"> </span>est<span class=\"_ _a\"></span>\u00e1 <span class=\"_ _6\"> </span>analizando <span class=\"_ _6\"> </span>dos <span class=\"_ _6\"> </span>ofertas <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>sendos <span class=\"_ _6\"> </span>inversores industriales interesados<span class=\"_ _a\"></span> en la actividad de ex<span class=\"_ _a\"></span>plotaci\u00f3n minera d<span class=\"_ _a\"></span>e sociedad<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span> En las dos ofertas, <span class=\"_ _a\"></span>el importe de las mism<span class=\"_ _a\"></span>as excede el valor en l<span class=\"_ _a\"></span>ibros de Nervi\u00f3n Miner\u00eda<span class=\"_ _9\"></span>, S.L. A <span class=\"_ _7\"></span>continuaci\u00f3n, <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>facilita <span class=\"_ _7\"></span>informaci\u00f3n <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>respecto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>sociedades <span class=\"_ _7\"></span>considerad<span class=\"_ _a\"></span>as <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>actividades interrumpidas m\u00e1s sig<span class=\"_ _a\"></span>nificativas:<span class=\"_ _a\"></span> Medidata Inform\u00e1tica, S.<span class=\"_ _3\"></span>A.  (Brasil) Desca Colombia, S.A (Colombia) Desca SYS Centroam\u00e9rica,<span class=\"_ _3\"></span> S.A  (Costa Rica)<span class=\"_ _3\"></span> Amper Ingenio 3000, S.L. (Espa\u00f1a) Nervi\u00f3n  Minera, S.L.  (Espa\u00f1a) (1)<span class=\"_ _3a\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Total Activos -<span class=\"ff4\"> </span>-<span class=\"ff4\"> </span>-<span class=\"ff4\"> </span>-<span class=\"ff4\"> </span>550<span class=\"ls0\"> </span>501<span class=\"ls0\"> </span>1 12<span class=\"ls0\"> </span>4.545 3.256 Total Pasivos<span class=\"_ _3\"></span> 787<span class=\"ls0\"> </span>787<span class=\"ls0\"> </span>2.881 2.152 -<span class=\"ff4\"> </span>61<span class=\"ls0\"> </span>57<span class=\"ls0\"> </span>57<span class=\"ls0\"> </span>2.410 3.943 Total Resultado<span class=\"_ _3\"></span> neto (103)<span class=\"ls0\"> </span>(87)<span class=\"ls0\"> </span>(452)<span class=\"ls0\"> </span>(327)<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>(4)<span class=\"ls0\"> </span>(<span class=\"lsa\">120</span>) (208)<span class=\"ls0\"> </span>(1.044) (585)<span class=\"ls0\"> </span>(1) Registrados bajo los ep\u00ed<span class=\"_ _a\"></span>grafes activos y p<span class=\"_ _a\"></span>asivos mantenidos<span class=\"_ _a\"></span> para la venta<span class=\"_ _a\"></span> Asimismo, <span class=\"_ _4\"> </span>se <span class=\"_ _16\"> </span>presenta <span class=\"_ _16\"> </span>el <span class=\"_ _4\"> </span>detalle <span class=\"_ _16\"> </span>del <span class=\"_ _4\"></span>resultad<span class=\"_ _a\"></span>o <span class=\"_ _4\"> </span>neto <span class=\"_ _16\"> </span>por <span class=\"_ _4\"></span>cada <span class=\"_ _16\"> </span>una <span class=\"_ _4\"></span>de <span class=\"_ _16\"> </span>las <span class=\"_ _4\"></span>sociedades<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>anteriorment<span class=\"_ _a\"></span>e citadas de los ejercicios <span class=\"_ _a\"></span>2023 y 2022<span class=\"_ _a\"></span>: Medidata Inform\u00e1tica, S.<span class=\"_ _3\"></span>A. (Brasil) Desca Colombia, S.A (Colombia) Desca SYS Centroam\u00e9rica,<span class=\"_ _3\"></span> S.A (Costa Rica)<span class=\"_ _3\"></span> Amper Ingenio 3000, S.L. (Espa\u00f1a) Nervi\u00f3n Minera, S.L. (Espa\u00f1a) Total Actividades<span class=\"_ _3\"></span> Discontinuadas 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Ingresos Ordinar<span class=\"_ _3\"></span>ios -<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>1.477 1.557 1.477 1.557 Aprovisionamien<span class=\"_ _3\"></span>tos -<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>(554) (593) (554) (593) Gastos de Persona<span class=\"_ _3\"></span>l -<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>(154) (101) (5)<span class=\"ls0\"> </span>(5)<span class=\"ls0\"> </span>-<span class=\"ff4 fs8\"> </span>(50) (1.072) (1.240) (1.2<span class=\"ls5\">31</span>) (1.396) Otros gastos<span class=\"_ _3\"></span> de Explotaci\u00f3n (103) (87) (96) (39) (26) (27) (3)<span class=\"ls0\"> </span>(25) (708) (374) (9<span class=\"ls19\">36<span class=\"ls0\">) </span></span>(552) Amortizaci\u00f3n de Inmovilizado -<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>(117) (117) (125) (110) (242) (227) Resultado de<span class=\"_ _3\"></span> Explotaci\u00f3n (103) (87) (250) (140) (31) (<span class=\"ls5\">32</span>) (120) (192) (982) (760) (1.486) (1.211) Resultado Finan<span class=\"_ _3\"></span>ciero -<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>(202) (187) 59<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>- (16) (62) (47) (205) (222) Resultado Ante<span class=\"_ _3\"></span>s de Impuestos (103) (87) (452) (327) 28<span class=\"ls0\"> </span>(4)<span class=\"ls0\"> </span>(120) (208) (1.044) (807) (1.691) (1.433) Impuestos sobr<span class=\"_ _3\"></span>e beneficios -<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>-<span class=\"ff4 fs8\"> </span>222<span class=\"ls0\"> </span>-<span class=\"ff4 fs8\"> </span>222<span class=\"ls0\"> </span>Resultado del e<span class=\"_ _3\"></span>jercicio procedentes de<span class=\"_ _3\"></span> las operaciones discontinuadas<span class=\"_ _3\"></span> (103) (87) (452) (327) 28<span class=\"ls0\"> </span>(4)<span class=\"ls0\"> </span>(120) (208) (1.044) (585) (1.691) (1.211) ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "Combinaciones de negocios: El Grupo ha aplicado la NIIF 3 \u201cCombinaciones de negocios\u201d  revisada  en 2008 en las transacciones realizadas a partir del 1 de enero de 2010 En las combinaciones de negocios, el Grupo aplica el m\u00e9todo de adquisici\u00f3n. La fecha de adquisici\u00f3n es aquella en la que el Grupo obtiene el control del negocio adquirido. La contraprestaci\u00f3n entregada por la combinaci\u00f3n de negocios se determina en la fecha de adquisici\u00f3n por la suma de los valores razonables de los activos entregados, los pasivos incurridos o asumidos, los instrumentos  de  patrimonio  neto  emitido  y  cualquier  contraprestaci\u00f3n  contingente  que  dependa  de hechos futuros o del cumplimiento de ciertas condiciones a cambio del control del negocio adquirido. La contraprestaci\u00f3n entregada, excluye cualquier desembolso que no forma parte del intercambio por el negocio adquirido.  Los costes relacionados con la adquisici\u00f3n se reconocen como gasto a medida que se incurren El Grupo reconoce en la fecha de adquisici\u00f3n los activos adquiridos, los pasivos asumidos por su valor razonable.  Las participaciones por puesta en equivalencia adquiridas se reconocen por su valor razonable.   Los pasivos asumidos incluyen los pasivos contingentes en la medida en que representen obligaciones presentes que surjan de sucesos pasados y su valor razonable pueda ser medido con fiabilidad.  Los activos y pasivos asumidos se clasifican y designan para su valoraci\u00f3n posterior sobre la base de los  acuerdos  contractuales,  condiciones  econ\u00f3micas,  pol\u00edticas  contables  y  de  explotaci\u00f3n  y  otras condiciones existentes en la fecha de adquisici\u00f3n . Entidades asociadas: Las inversiones en entidades asociadas se registran por el m\u00e9todo de la participaci\u00f3n desde la fecha en  la  que  se  ejerce  influencia  significativa  hasta  la  fecha  en  la  que  la  Sociedad  no  puede  seguir justificando la existencia de la misma. 3. Pol\u00edticas Constables y Normas de Valoraci\u00f3n  Las principales pol\u00edticas contables materiales de acuerdo a lo especificado en las Modificaciones a la NIC 1 y al Documento de Pr\u00e1ctica de las NIIF, N\u00ba2 - Informaci\u00f3n a Revelar sobre Pol\u00edticas Contables utilizadas en la elaboraci\u00f3n de las Cuentas Anuales Consolidadas para el ejercicio 2023 han sido las siguientes:  a)  Fondo de comercio Los fondos de comercio se reconocen como un activo y con ocasi\u00f3n de cada cierre contable o cuando existen indicios, se procede a estimar si se ha producido en ellos alg\u00fan deterioro que reduzca el valor a un  importe inferior  al coste  registrado y, en  caso afirmativo, se procede al oportuno  saneamiento,  utiliz\u00e1ndose  como  contrapartida  el  ep\u00edgrafe  \u201cResultado  por deterioro/reversi\u00f3n del deterioro de activos\u201d de la cuenta de resultados consolidada.  Las p\u00e9rdidas por deterioro relacionadas con los fondos de comercio no son objeto de reversi\u00f3n posterior. Los criterios para el reconocimiento de las p\u00e9rdidas por deterioro de estos activos y, en su caso, de  las  recuperaciones  de  las  p\u00e9rdidas  por  deterioro  registradas  en  ejercicios  anteriores  se recogen en la Nota 3.d",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "Entidades asociadas: Las inversiones en entidades asociadas se registran por el m\u00e9todo de la participaci\u00f3n desde la fecha en  la  que  se  ejerce  influencia  significativa  hasta  la  fecha  en  la  que  la  Sociedad  no  puede  seguir justificando la existencia de la misma",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "2.<span class=\"ls0\">8 Indicadores alt<span class=\"_ _a\"></span>ernativos de gesti\u00f3n<span class=\"_ _a\"></span> </span>Los <span class=\"_ _18\"></span>Administradores<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>Grupo <span class=\"_ _18\"></span>ut<span class=\"_ _a\"></span>ilizan <span class=\"_ _18\"></span>v<span class=\"_ _a\"></span>ariables <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>gesti\u00f3n <span class=\"_ _18\"></span>para <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>ntendimiento <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>ev<span class=\"_ _a\"></span>oluci\u00f3n <span class=\"_ _18\"></span>de los negocios de Am<span class=\"_ _a\"></span>per y sus sociedades depend<span class=\"_ _a\"></span>ientes, defini\u00e9ndose c<span class=\"_ _a\"></span>omo:<span class=\"_ _a\"></span> I.<span class=\"ls0\"> <span class=\"_ _2a\"> </span>EBITDA:  </span>Definici\u00f3n:<span class=\"ff4\"> <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Resultado <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Explotaci\u00f3<span class=\"_ _a\"></span>n correg<span class=\"_ _a\"></span>ido c<span class=\"_ _a\"></span>on l<span class=\"_ _a\"></span>as am<span class=\"_ _a\"></span>ortizaciones <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>depreciaciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>activos, </span>resultados por enaje<span class=\"_ _a\"></span>naci\u00f3n y liquidaci\u00f3n d<span class=\"_ _a\"></span>e inmovilizados y ac<span class=\"_ _a\"></span>tivos.<span class=\"_ _a\"></span> Explicaci\u00f3n <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>uso <span class=\"_ _19\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>relevancia:<span class=\"_ _a\"></span><span class=\"ff4\"> <span class=\"_ _19\"> </span>es <span class=\"_ _19\"> </span>un <span class=\"_ _19\"> </span>indicador <span class=\"_ _19\"> </span>financiero <span class=\"_ _6\"> </span>qu<span class=\"_ _3\"></span>e <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>Gru<span class=\"_ _a\"></span>po <span class=\"_ _19\"> </span>Amper <span class=\"_ _19\"> </span>utiliza <span class=\"_ _19\"> </span>para<span class=\"_ _a\"></span> </span>determinar <span class=\"_ _19\"> </span>su  renta<span class=\"_ _a\"></span>bilidad <span class=\"_ _19\"> </span>productiva,  e<span class=\"_ _a\"></span>liminando  l<span class=\"_ _a\"></span>as <span class=\"_ _19\"> </span>dotaciones  a <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>amortizaci\u00f3n, <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>efecto  de<span class=\"_ _a\"></span>l endeudamiento <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>efecto <span class=\"_ _9\"></span>imp<span class=\"_ _a\"></span>ositivo. <span class=\"_ _9\"></span>Medida <span class=\"_ _9\"></span>utilizad<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>por<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>inversores <span class=\"_ _18\"></span>para <span class=\"_ _9\"></span>valorar <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>mpa\u00f1\u00edas, <span class=\"_ _9\"></span>as\u00ed como <span class=\"_ _4\"></span>por <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>agenc<span class=\"_ _a\"></span>ias <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>rating <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>acreedores <span class=\"_ _16\"> </span>para <span class=\"_ _4\"></span>evaluar <span class=\"_ _4\"></span>el <span class=\"_ _4\"> </span>nive<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>en<span class=\"_ _a\"></span>deudamiento <span class=\"_ _4\"> </span>mediante<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>l<span class=\"_ _a\"></span>a comparaci\u00f3n del EBITD<span class=\"_ _a\"></span>A con la deuda neta y e<span class=\"_ _a\"></span>l servicio de la d<span class=\"_ _a\"></span>eud<span class=\"_ _3a\"> </span>Forma <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>c\u00e1lculo:<span class=\"_ _a\"></span><span class=\"ff4\"> <span class=\"_ _a\"></span><span class=\"ff9\">calculado <span class=\"_ _a\"></span>como <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>\u201cresultado <span class=\"_ _a\"></span>(beneficio) <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>explotaci\u00f3n\u201d <span class=\"_ _a\"></span>ajust<span class=\"_ _a\"></span>ado <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>deterioros <span class=\"_ _a\"></span>no<span class=\"_ _a\"></span> </span></span>recurrentes y amortizac<span class=\"_ _a\"></span>i\u00f3n del inmovilizado.<span class=\"_ _a\"></span><span class=\"ff3 fs3\"> </span>I.<span class=\"ls0\"> <span class=\"_ _2b\"> </span>CARTERA DE P<span class=\"_ _a\"></span>EDIDOS </span>Definici\u00f3n:<span class=\"ff4\">  el <span class=\"_ _19\"> </span>importe  de<span class=\"_ _a\"></span>  los  proyectos <span class=\"_ _19\"> </span>comerciales  c<span class=\"_ _a\"></span>ontratados  que  a\u00fan <span class=\"_ _19\"> </span>no  se  ha  ej<span class=\"_ _a\"></span>ecutado  y </span>materializado <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _16\"> </span>ventas. <span class=\"_ _22\"> </span>Dicha <span class=\"_ _16\"> </span>ma<span class=\"_ _a\"></span>gnitud <span class=\"_ _16\"> </span>no <span class=\"_ _16\"> </span>pres<span class=\"_ _a\"></span>enta <span class=\"_ _16\"> </span>ninguna <span class=\"_ _22\"> </span>relaci\u00f3n <span class=\"_ _16\"> </span>co<span class=\"_ _a\"></span>nciliable <span class=\"_ _16\"> </span>con<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>los <span class=\"_ _16\"> </span>estados<span class=\"_ _a\"></span> financieros contabilizad<span class=\"_ _a\"></span>os. Explicaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>uso <span class=\"_ _16\"> </span>y <span class=\"_ _4\"></span>relevanci<span class=\"_ _a\"></span>a:<span class=\"ff4\"> <span class=\"_ _16\"> </span>indica <span class=\"_ _16\"> </span>la <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>apacidad <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>ge<span class=\"_ _a\"></span>neraci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>i<span class=\"_ _a\"></span>ngresos <span class=\"_ _16\"> </span>derivados <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _a\"></span>a </span>actividad c<span class=\"_ _a\"></span>ontratada. <span class=\"_ _a\"></span>La c<span class=\"_ _a\"></span>ifra <span class=\"_ _a\"></span>de cartera <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>indicador <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la futur<span class=\"_ _a\"></span>a evol<span class=\"_ _a\"></span>uci\u00f3n de<span class=\"_ _a\"></span>l negocio <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>al reflejar los contratos adjud<span class=\"_ _a\"></span>icados en firme pe<span class=\"_ _a\"></span>ndientes de ser ejecut<span class=\"_ _a\"></span>ados.<span class=\"_ _a\"></span> III.<span class=\"ls0\"> <span class=\"_ _25\"> </span>POSICI\u00d3N FINANC<span class=\"_ _a\"></span>IERA NETA <span class=\"ffe\">\u2013<span class=\"_ _a\"></span></span> ENDEUDAMIENT<span class=\"_ _a\"></span>O FINANCIERO NETO<span class=\"_ _a\"></span><span class=\"ff4\"> </span></span>Definici\u00f3n:<span class=\"ff4\"> <span class=\"_ _16\"> </span>incorpora <span class=\"_ _16\"> </span>los <span class=\"_ _16\"> </span>pasivos <span class=\"_ _4\"> </span>f<span class=\"_ _a\"></span>inancieros <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>on <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>ntidades <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>cr\u00e9dit<span class=\"_ _a\"></span>o, <span class=\"_ _4\"></span>oblig<span class=\"_ _a\"></span>aciones <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>renta<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>fija <span class=\"_ _16\"> </span>y </span>otros <span class=\"_ _7\"></span>pasivos <span class=\"_ _7\"></span>financieros<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>alternativos, <span class=\"_ _7\"></span>tanto <span class=\"_ _7\"></span>corrientes<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>corrientes, <span class=\"_ _7\"></span>menos<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>otros medios equivalentes a<span class=\"_ _a\"></span>l efectivo.<span class=\"_ _a\"></span> Explicaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>uso <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>relevancia<span class=\"_ _a\"></span><span class=\"ff4\">: <span class=\"_ _a\"></span>permite <span class=\"_ _a\"></span>anal<span class=\"_ _a\"></span>izar <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>nivel <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>endeud<span class=\"_ _a\"></span>amiento <span class=\"_ _a\"></span>neto <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Grupo. <span class=\"_ _9\"></span>Elimina </span>de <span class=\"_ _a\"></span>la<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>deuda <span class=\"_ _9\"></span>financi<span class=\"_ _a\"></span>era <span class=\"_ _a\"></span>brut<span class=\"_ _a\"></span>a, <span class=\"_ _a\"></span>el<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>efectivo<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>otros <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>l\u00edquidos <span class=\"_ _9\"></span>equivalent<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>para <span class=\"_ _9\"></span>tratar <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>determi<span class=\"_ _a\"></span>nar qu\u00e9 <span class=\"_ _4\"> </span>part<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _a\"></span>a <span class=\"_ _4\"> </span>mism<span class=\"_ _a\"></span>a <span class=\"_ _4\"> </span>fin<span class=\"_ _a\"></span>ancia <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _4\"> </span>desarr<span class=\"_ _a\"></span>ollo <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>sus <span class=\"_ _16\"> </span>actividades. <span class=\"_ _16\"> </span>Es <span class=\"_ _4\"> </span>un <span class=\"_ _16\"> </span>indicador <span class=\"_ _16\"> </span>financiero <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>el Grupo <span class=\"_ _7\"></span>Amper <span class=\"_ _18\"></span>uti<span class=\"_ _a\"></span>liza <span class=\"_ _18\"></span>p<span class=\"_ _a\"></span>ara <span class=\"_ _7\"></span>medir <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>nivel <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>deuda<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>fin<span class=\"_ _a\"></span>anciera <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>compa\u00f1\u00eda <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>comparaci\u00f3n <span class=\"_ _7\"></span>con <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>u nivel de efectivo y l<span class=\"_ _a\"></span>iquidez. <span class=\"_ _a\"></span> Forma <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>c\u00e1lculo:<span class=\"ff4\"> <span class=\"_ _16\"> </span>ca<span class=\"_ _a\"></span>lculada <span class=\"_ _16\"> </span>como <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>suma <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>total <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>los <span class=\"_ _16\"> </span>pasivos<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>f<span class=\"_ _a\"></span>inancieros <span class=\"_ _16\"> </span>con <span class=\"_ _16\"> </span>entida<span class=\"_ _a\"></span>des <span class=\"_ _16\"> </span>de </span>cr\u00e9dito, <span class=\"_ _4\"> </span>obl<span class=\"_ _a\"></span>igaciones <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>renta <span class=\"_ _4\"> </span>fija <span class=\"_ _16\"> </span>y <span class=\"_ _4\"></span>otros <span class=\"_ _16\"> </span>pasivos <span class=\"_ _4\"> </span>fin<span class=\"_ _a\"></span>ancieros <span class=\"_ _4\"> </span>alterna<span class=\"_ _a\"></span>tivos, <span class=\"_ _4\"> </span>tant<span class=\"_ _a\"></span>o <span class=\"_ _4\"></span>corrientes <span class=\"_ _16\"> </span>como <span class=\"_ _4\"> </span>n<span class=\"_ _a\"></span>o corrientes, menos el efect<span class=\"_ _a\"></span>ivo y otros medios eq<span class=\"_ _a\"></span>uivalentes al efectivo<span class=\"_ _a\"></span>.<span class=\"_ _a\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "3. Pol\u00edticas Con<span class=\"_ _3\"></span>stables y Normas de<span class=\"_ _3\"></span> Valoraci\u00f3n  Las <span class=\"_ _9\"></span>pr<span class=\"_ _a\"></span>incipales <span class=\"_ _9\"></span>pol\u00ed<span class=\"_ _a\"></span>ticas <span class=\"_ _9\"></span>contables <span class=\"_ _18\"></span>materia<span class=\"_ _a\"></span>les <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>acuerdo <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>lo<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>especificado <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>las<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>Modificaciones <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>la<span class=\"_ _a\"></span> NIC <span class=\"_ _9\"></span>1 <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>D<span class=\"_ _a\"></span>ocumento <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>Pr\u00e1ctica <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _9\"></span>NIIF, <span class=\"_ _18\"></span>N\u00ba2 <span class=\"_ _18\"></span>-<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>Inform<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>R<span class=\"_ _a\"></span>evelar <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>obre <span class=\"_ _9\"></span>Pol\u00edt<span class=\"_ _a\"></span>icas <span class=\"_ _9\"></span>Contables<span class=\"_ _a\"></span> utilizadas <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>elaboraci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>Cuent<span class=\"_ _a\"></span>as <span class=\"_ _9\"></span>Anua<span class=\"_ _a\"></span>les <span class=\"_ _18\"></span>Consolidadas <span class=\"_ _18\"></span>para <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _18\"></span>2023 <span class=\"_ _18\"></span>han <span class=\"_ _18\"></span>sido <span class=\"_ _18\"></span>las siguientes: <span class=\"_ _a\"></span> a)<span class=\"ls0\"> <span class=\"_ _2c\"> </span><span class=\"fs6\">Fondo de comercio<span class=\"_ _a\"></span> </span></span>Los <span class=\"_ _9\"></span>fo<span class=\"_ _a\"></span>ndos <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>omercio <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>recon<span class=\"_ _a\"></span>ocen <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>mo <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>activo <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>con <span class=\"_ _18\"></span>ocasi\u00f3n <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>cad<span class=\"_ _a\"></span>a <span class=\"_ _18\"></span>cierre <span class=\"_ _18\"></span>contable <span class=\"_ _18\"></span>o cuando <span class=\"_ _7\"></span>existen <span class=\"_ _7\"></span>indici<span class=\"_ _a\"></span>os, <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>procede <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>estimar <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>se <span class=\"_ _4\"></span>ha <span class=\"_ _7\"></span>producido <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el<span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>alg\u00fan <span class=\"_ _7\"></span>deterioro <span class=\"_ _7\"></span>que reduzca <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>valor <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>un <span class=\"_ _4\"> </span>importe <span class=\"_ _4\"></span>inferior <span class=\"_ _4\"> </span>a<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>coste <span class=\"_ _4\"> </span>regist<span class=\"_ _a\"></span>rado <span class=\"_ _7\"></span>y<span class=\"_ _a\"></span>, <span class=\"_ _7\"></span>en <span class=\"_ _4\"> </span>cas<span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>afirm<span class=\"_ _a\"></span>ativo, <span class=\"_ _4\"></span>se <span class=\"_ _7\"></span>proc<span class=\"_ _a\"></span>ede <span class=\"_ _4\"></span>al<span class=\"_ _3a\"> </span> oportuno <span class=\"_ _b\"> </span>sa<span class=\"_ _a\"></span>neamiento, <span class=\"_ _28\"> </span>utiliz\u00e1ndose <span class=\"_ _b\"> </span>co<span class=\"_ _a\"></span>mo <span class=\"_ _b\"> </span>contr<span class=\"_ _a\"></span>apartida <span class=\"_ _b\"> </span>el <span class=\"_ _28\"> </span>ep\u00edgrafe <span class=\"_ _28\"> </span>\u201cResultado <span class=\"_ _28\"> </span>por deterioro/reversi\u00f3n d<span class=\"_ _a\"></span>el deterioro de activos\u201d<span class=\"_ _a\"></span> de la cuenta de<span class=\"_ _a\"></span> resultados consolidad<span class=\"_ _a\"></span>a. <span class=\"_ _a\"></span><span class=\"ff4\"> </span>Las <span class=\"_ _9\"></span>p\u00e9rdidas<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>por <span class=\"_ _18\"></span>deterioro <span class=\"_ _18\"></span>relacionadas <span class=\"_ _18\"></span>con <span class=\"_ _18\"></span>los <span class=\"_ _9\"></span>fo<span class=\"_ _a\"></span>ndos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>omercio <span class=\"_ _9\"></span>no<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>son <span class=\"_ _18\"></span>objeto <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>reversi\u00f3<span class=\"_ _a\"></span>n posterior.<span class=\"_ _3a\"> </span><div class=\"c w2 h0_1 gs31\"><div class=\"t m0 x40 hd y1a9 ff4 fs6 fc2 sc0 ls0 ws0\">Los <span class=\"_ _a\"></span>criterios <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>recon<span class=\"_ _a\"></span>ocimiento <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>p\u00e9rdi<span class=\"_ _a\"></span>das <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>est<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>y, <span class=\"_ _a\"></span>en<span class=\"_ _3a\"> </span> <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>aso,<span class=\"_ _3\"></span> </div><div class=\"t m0 x40 hd y1aa ff4 fs6 fc2 sc0 ls0 ws0\">de  las  recuperaciones  de  las  p\u00e9rdidas  p<span class=\"_ _a\"></span>or  deterioro  registradas  en  ejercici<span class=\"_ _a\"></span>os  anteriores  se </div><div class=\"t m0 x40 hd y1ab ff4 fs6 fc2 sc0 ls0 ws0\">recogen en la Nota 3.d.<span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y1ac ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y1dd ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 xb6 h41 y1de ff3 fs2 fc2 sc0 ls1a ws0\">b)<span class=\"ls0\"> <span class=\"_ _2d\"> </span><span class=\"fs6\">Activos intangibles<span class=\"_ _a\"></span> </span></span></div><div class=\"t m0 x6d hf y46f ff3 fs2 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y17f ff4 fs6 fc2 sc0 ls0 ws0\">Los <span class=\"_ _7\"></span>activos <span class=\"_ _4\"></span>intangibles <span class=\"_ _7\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>reconocen <span class=\"_ _4\"> </span>inicialme<span class=\"_ _a\"></span>nte <span class=\"_ _7\"></span>por<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>oste <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>adquis<span class=\"_ _a\"></span>ici\u00f3n <span class=\"_ _7\"></span>o <span class=\"_ _4\"></span>producci\u00f3n <span class=\"_ _7\"></span>y<span class=\"_ _a\"></span>, </div><div class=\"t m0 x40 hd y180 ff4 fs6 fc2 sc0 ls0 ws0\">posteriormente, <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>valoran<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>su <span class=\"_ _18\"></span>coste <span class=\"_ _7\"></span>menos, <span class=\"_ _18\"></span>seg\u00fan <span class=\"_ _7\"></span>proceda, <span class=\"_ _18\"></span>su <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>orrespondiente <span class=\"_ _7\"></span>amortizaci\u00f3n </div><div class=\"t m0 x40 hd y181 ff4 fs6 fc2 sc0 ls0 ws0\">acumulada y las p\u00e9rd<span class=\"_ _a\"></span>idas por deterioro <span class=\"_ _a\"></span>que hayan experimenta<span class=\"_ _a\"></span>do. <span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y182 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y183 ff4 fs6 fc2 sc0 ls0 ws0\">Los <span class=\"_ _9\"></span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _18\"></span>intangibles <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>amortizan, <span class=\"_ _9\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>ge<span class=\"_ _a\"></span>neral, <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>plazo<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>que <span class=\"_ _7\"></span>oscila <span class=\"_ _9\"></span>entre <span class=\"_ _7\"></span>los <span class=\"_ _9\"></span>7 <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>10<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>a\u00f1os<span class=\"_ _a\"></span>, </div><div class=\"t m0 x40 hd y184 ff4 fs6 fc2 sc0 ls0 ws0\">conforme <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>sus <span class=\"_ _18\"></span>condiciones<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>utilizaci\u00f3n <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>recupera<span class=\"_ _a\"></span>bilidad, <span class=\"_ _9\"></span>t<span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>como <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>exp<span class=\"_ _a\"></span>lica <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>No<span class=\"_ _a\"></span>ta <span class=\"_ _9\"></span>5<span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y185 ff4 fs6 fc2 sc0 ls0 ws0\">siguiente. </div><div class=\"t m0 x40 hd y186 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y187 ff4 fs6 fc2 sc0 ls0 ws0\">Los <span class=\"_ _a\"></span>costes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ac<span class=\"_ _a\"></span>tividades <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>desarr<span class=\"_ _a\"></span>ollo <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>innovaci\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>onocen <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>gasto <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>per\u00edod<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>en </div><div class=\"t m0 x40 hd y188 ff4 fs6 fc2 sc0 ls0 ws0\">que <span class=\"_ _20\"> </span>se <span class=\"_ _20\"> </span>incurr<span class=\"_ _a\"></span>en. <span class=\"_ _20\"> </span>Las <span class=\"_ _2e\"> </span>actividades <span class=\"_ _20\"> </span>de <span class=\"_ _2e\"> </span>Desarrollo <span class=\"_ _20\"> </span>e<span class=\"_ _a\"></span> <span class=\"_ _20\"> </span>Innovaci\u00f3n <span class=\"_ _2e\"> </span>est\u00e1n <span class=\"_ _2e\"> </span>espec\u00edficamente<span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y189 ff4 fs6 fc2 sc0 ls0 ws0\">individualizadas<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>proyectos <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>existen <span class=\"_ _4\"></span>motivos <span class=\"_ _7\"></span>fundados <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>\u00e9xito<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>t\u00e9cnico <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la </div><div class=\"t m0 x40 hd y18a ff4 fs6 fc2 sc0 ls0 ws0\">rentabilidad <span class=\"_ _5\"> </span>ec<span class=\"_ _a\"></span>on\u00f3mico-comerc<span class=\"_ _a\"></span>ial <span class=\"_ _5\"> </span>y <span class=\"_ _5\"> </span>para <span class=\"_ _29\"> </span>los <span class=\"_ _5\"> </span>que <span class=\"_ _29\"> </span>se <span class=\"_ _5\"> </span>dispone <span class=\"_ _29\"> </span>de <span class=\"_ _5\"> </span>los <span class=\"_ _29\"> </span>recursos<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>t\u00e9cnicos <span class=\"_ _5\"> </span>y </div><div class=\"t m0 x40 hd y18b ff4 fs6 fc2 sc0 ls0 ws0\">financieros para compl<span class=\"_ _a\"></span>etar su desarrollo<span class=\"_ _a\"></span><span class=\"lsc\">. </span> </div><div class=\"t m0 x40 hd y18c ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y18d ff4 fs6 fc2 sc0 ls0 ws0\">Se <span class=\"_ _a\"></span>registra<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>precio <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>adquisici\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>oste <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>producci\u00f3n<span class=\"_ _a\"></span>, <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>puede <span class=\"_ _9\"></span>v<span class=\"_ _a\"></span>alorar <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>forma </div><div class=\"t m0 x40 hd y470 ff4 fs6 fc2 sc0 ls0 ws0\">fiable, <span class=\"_ _5\"> </span>y <span class=\"_ _29\"> </span>se <span class=\"_ _29\"> </span>amortizan<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>u<span class=\"_ _a\"></span>n <span class=\"_ _5\"> </span>plazo<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>lineal <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>e<span class=\"_ _a\"></span>ntre <span class=\"_ _5\"> </span><span class=\"ls1b\">7 <span class=\"_ _29\"> </span></span>y <span class=\"_ _5\"> </span>10<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>a\u00f1os. <span class=\"_ _29\"> </span>Los <span class=\"_ _29\"> </span>criterios<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>para <span class=\"_ _29\"> </span>el </div><div class=\"t m0 x40 hd y471 ff4 fs6 fc2 sc0 ls0 ws0\">reconocimiento <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>las <span class=\"_ _15\"> </span>p\u00e9rdidas <span class=\"_ _15\"> </span>por <span class=\"_ _15\"> </span>deter<span class=\"_ _a\"></span>ioro <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>estos <span class=\"_ _17\"> </span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _17\"> </span>y, <span class=\"_ _1f\"> </span>en <span class=\"_ _17\"> </span>su<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>cas<span class=\"_ _a\"></span>o, <span class=\"_ _17\"> </span>de <span class=\"_ _15\"> </span>las </div><div class=\"t m0 x40 hd y472 ff4 fs6 fc2 sc0 ls0 ws0\">recuperaciones <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>p\u00e9rdidas <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>deterioro <span class=\"_ _18\"></span>registradas<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>ejercicios <span class=\"_ _18\"></span>anteriores<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>se <span class=\"_ _18\"></span>recogen <span class=\"_ _18\"></span>en </div><div class=\"t m0 x40 hd y473 ff4 fs6 fc2 sc0 ls0 ws0\">la Nota 3.d. </div><div class=\"t m0 x40 hd y474 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y475 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 xb6 h41 y476 ff3 fs2 fc2 sc0 ls4 ws0\">c)<span class=\"ls0\"> <span class=\"_ _2c\"> </span><span class=\"fs6\">Inmovilizado materia<span class=\"_ _a\"></span>l </span></span></div><div class=\"t m0 x6d hd y477 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y478 ff4 fs6 fc2 sc0 ls0 ws0\">El <span class=\"_ _a\"></span>inmovilizado <span class=\"_ _9\"></span>material <span class=\"_ _a\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>halla <span class=\"_ _a\"></span>valora<span class=\"_ _a\"></span>do <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>cos<span class=\"_ _a\"></span>te, <span class=\"_ _a\"></span>neto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>su<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>correspondient<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>amortizaci\u00f3n </div><div class=\"t m0 x40 hd y479 ff4 fs6 fc2 sc0 ls0 ws0\">acumulada <span class=\"_ _1f\"> </span>y <span class=\"_ _1f\"> </span>l<span class=\"_ _a\"></span>as <span class=\"_ _1f\"> </span>p\u00e9rdidas <span class=\"_ _1f\"> </span>por <span class=\"_ _1f\"> </span>d<span class=\"_ _a\"></span>eterioro <span class=\"_ _1f\"> </span>que <span class=\"_ _8\"> </span>haya <span class=\"_ _1f\"> </span>exper<span class=\"_ _a\"></span>imentado. <span class=\"_ _23\"> </span>Las <span class=\"_ _1f\"> </span>sustituciones <span class=\"_ _8\"> </span>o </div><div class=\"t m0 x40 hd y47a ff4 fs6 fc2 sc0 ls0 ws0\">renovaciones  de<span class=\"_ _a\"></span>  elementos  completos<span class=\"_ _a\"></span>  que  aumen<span class=\"_ _a\"></span>tan  la  vida  \u00fatil  de<span class=\"_ _a\"></span>l  bien,  o  su<span class=\"_ _a\"></span>  capacidad </div><div class=\"t m0 x40 hd y47b ff4 fs6 fc2 sc0 ls0 ws0\">econ\u00f3mica, <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>registran <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>mayor <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>inmovilizado <span class=\"_ _7\"></span>material, <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>consiguiente <span class=\"_ _7\"></span>retiro </div><div class=\"t m0 x40 hd y47c ff4 fs6 fc2 sc0 ls0 ws0\">contable de los elem<span class=\"_ _a\"></span>entos sustituidos o renova<span class=\"_ _a\"></span>dos. <span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y47d ff4 fs6 fc2 sc0 ls0 ws0\">Los <span class=\"_ _4\"></span>gastos <span class=\"_ _16\"> </span>peri\u00f3dicos <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>mantenimiento, <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>onservaci<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>reparaci<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _4\"></span>se <span class=\"_ _16\"> </span>imputan <span class=\"_ _4\"></span>a <span class=\"_ _4\"> </span>r<span class=\"_ _a\"></span>esultados, </div><div class=\"t m0 x40 hd y7f ff4 fs6 fc2 sc0 ls0 ws0\">como <span class=\"_ _a\"></span>coste <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>l ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>incurren. <span class=\"_ _18\"></span>Los <span class=\"_ _a\"></span>criteri<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>onocimiento <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>p\u00e9rdidas </div><div class=\"t m0 x40 hd y47e ff4 fs6 fc2 sc0 ls0 ws0\">por <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>estos <span class=\"_ _a\"></span>activos <span class=\"_ _9\"></span>y, <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>caso, <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>as <span class=\"_ _a\"></span>recuperaciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>p<span class=\"_ _a\"></span>\u00e9rdidas <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>det<span class=\"_ _a\"></span>erioro </div><div class=\"t m0 x40 hd y47f ff4 fs6 fc2 sc0 ls0 ws0\">registradas en ejerc<span class=\"_ _a\"></span>icios anteriores son similares<span class=\"_ _a\"></span> a los aplicados para <span class=\"_ _a\"></span>los activos (Nota 3d). <span class=\"_ _9\"></span> </div><div class=\"t m0 x40 hd y313 ff4 fs6 fc2 sc0 ls0 ws0\">El i<span class=\"_ _a\"></span>nmovilizado <span class=\"_ _a\"></span>mat<span class=\"_ _a\"></span>erial, <span class=\"_ _a\"></span>neto <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>caso <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>resi<span class=\"_ _a\"></span>dual <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>mismo, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>amortiz<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>distribuyendo </div><div class=\"t m0 x40 hd y314 ff4 fs6 fc2 sc0 ls0 ws0\">linealmente <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>cos<span class=\"_ _a\"></span>te <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>los <span class=\"_ _16\"> </span>diferentes<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>elementos <span class=\"_ _16\"> </span>que <span class=\"_ _22\"> </span>componen <span class=\"_ _16\"> </span>dicho <span class=\"_ _22\"> </span>inmovilizado <span class=\"_ _16\"> </span>entre <span class=\"_ _22\"> </span>los </div><div class=\"t m0 x40 hd y315 ff4 fs6 fc2 sc0 ls0 ws0\">a\u00f1os <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>vida <span class=\"_ _19\"> </span>\u00fati<span class=\"_ _a\"></span>l <span class=\"_ _19\"> </span>estimada <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>constituyen<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>per\u00edodo <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>que<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>las <span class=\"_ _19\"> </span>sociedades <span class=\"_ _19\"> </span>espera<span class=\"_ _a\"></span>n </div><div class=\"t m0 x40 hd y316 ff4 fs6 fc2 sc0 ls0 ws0\">utilizarlos: </div></div><div class=\"c w7b h69 gs32\"><div class=\"t m0 x29 hf y429 ff3 fs2 fc1 sc0 ls0 ws0\">Porcentaje Anual<span class=\"_ _3a\"> </span><span class=\"ff4\"> </span></div></div><div class=\"c w7a h6a gs33\"><div class=\"t m0 x68 h1a y481 ff4 fsa fc2 sc0 ls0 ws0\">Construcciones </div></div><div class=\"c w7b h6a gs34\"><div class=\"t m0 x1c h1a y481 ff4 fsa fc2 sc0 ls0 ws0\">2,0% -<span class=\"ls1c\">  </span>10<span class=\"_ _3\"></span>,0% </div></div><div class=\"c w7a h6b gs35\"><div class=\"t m0 x68 h1a y6e ff4 fsa fc2 sc0 ls0 ws0\">Instalaciones t\u00e9cni<span class=\"_ _3\"></span>cas y maquinar<span class=\"_ _3\"></span>ia </div></div><div class=\"c w7b h6b gs36\"><div class=\"t m0 x22 h1a y6e ff4 fsa fc2 sc0 ls0 ws0\">10,0% - 20,0%<span class=\"_ _3\"></span> </div></div><div class=\"c w7a h6c gs37\"><div class=\"t m0 x68 h1a y6e ff4 fsa fc2 sc0 ls0 ws0\">Otras instalacion<span class=\"_ _3\"></span>es, utillaje y mobiliar<span class=\"_ _3\"></span>io </div></div><div class=\"c w7b h6c gs38\"><div class=\"t m0 x22 h1a y6e ff4 fsa fc2 sc0 ls0 ws0\">10,0% - 33,0%<span class=\"_ _3\"></span> </div></div><div class=\"c w7a h6c gs39\"><div class=\"t m0 x68 h1a y6e ff4 fsa fc2 sc0 ls0 ws0\">Otro Inmovilizado<span class=\"_ _3\"></span>  </div></div><div class=\"c w7b h6c gs3a\"><div class=\"t m0 x22 h1a y6e ff4 fsa fc2 sc0 ls0 ws0\">10,0% - 33,0%<span class=\"_ _3\"></span> </div></div>El <span class=\"_ _7\"></span>beneficio <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>p\u00e9rdida <span class=\"_ _7\"></span>resulta<span class=\"_ _a\"></span>nte <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>enajenaci\u00f3n <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>retiro <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>calcula <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>la diferencia <span class=\"_ _7\"></span>entre <span class=\"_ _4\"> </span>el <span class=\"_ _7\"></span>b<span class=\"_ _a\"></span>eneficio <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>venta <span class=\"_ _4\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _4\"></span>importe <span class=\"_ _4\"></span>en <span class=\"_ _7\"></span>libros <span class=\"_ _4\"></span>del <span class=\"_ _7\"></span>act<span class=\"_ _a\"></span>ivo, <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>reconoce <span class=\"_ _4\"></span>en <span class=\"_ _7\"></span>la<span class=\"_ _a\"></span> cuenta de resultados. <span class=\"_ _a\"></span> d)<span class=\"ls0\"> <span class=\"_ _2d\"> </span><span class=\"fs6\">Deterioro de valor d<span class=\"_ _a\"></span>e activos materiales, <span class=\"_ _a\"></span>intangibles y fondo de com<span class=\"_ _a\"></span>ercio<span class=\"_ _a\"></span> </span></span>La  Sociedad  analiza  el  valor  d<span class=\"_ _a\"></span>e  los  activos  materiales  e  intangibles  dist<span class=\"_ _a\"></span>intos  del  fondo  de comercio <span class=\"_ _16\"> </span>p<span class=\"_ _a\"></span>ara <span class=\"_ _16\"> </span>determ<span class=\"_ _a\"></span>inar <span class=\"_ _16\"> </span>s<span class=\"_ _a\"></span>i <span class=\"_ _16\"> </span>existe <span class=\"_ _16\"> </span>a<span class=\"_ _a\"></span>lg\u00fan <span class=\"_ _16\"> </span>indic<span class=\"_ _a\"></span>io <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>ichos <span class=\"_ _16\"> </span>act<span class=\"_ _a\"></span>ivos <span class=\"_ _16\"> </span>hubie<span class=\"_ _a\"></span>ran <span class=\"_ _16\"> </span>sufrido <span class=\"_ _22\"> </span>una p\u00e9rdida por deterioro. <span class=\"_ _a\"></span> En <span class=\"_ _9\"></span>caso <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>qu<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>exista <span class=\"_ _18\"></span>alg\u00fan <span class=\"_ _18\"></span>indicio <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>realiza <span class=\"_ _18\"></span>una <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>stimaci\u00f3n <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>importe <span class=\"_ _18\"></span>recuperable <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>dicho activo para determ<span class=\"_ _a\"></span>inar, en su caso, el importe de<span class=\"_ _a\"></span>l saneamiento necesario<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span> Si <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>trata <span class=\"_ _7\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>iden<span class=\"_ _a\"></span>tificables <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>generan <span class=\"_ _7\"></span>flujos <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>caja <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>for<span class=\"_ _a\"></span>ma <span class=\"_ _7\"></span>indepen<span class=\"_ _a\"></span>diente, <span class=\"_ _7\"></span>se estima <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>recuperabi<span class=\"_ _a\"></span>lidad <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>Unidad <span class=\"_ _19\"> </span>Generad<span class=\"_ _a\"></span>ora <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>Efect<span class=\"_ _a\"></span>ivo<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>(UGE) <span class=\"_ _19\"> </span>a <span class=\"_ _6\"> </span>la  q<span class=\"_ _a\"></span>ue <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>activo pertenece. Las <span class=\"_ _e\"> </span>pruebas  de <span class=\"_ _22\"> </span>deteri<span class=\"_ _a\"></span>oro  de <span class=\"_ _22\"> </span>valor  del <span class=\"_ _22\"> </span>fondo  de <span class=\"_ _22\"> </span>comerc<span class=\"_ _a\"></span>io <span class=\"_ _22\"> </span>se  realizan  junto <span class=\"_ _e\"> </span>con  l<span class=\"_ _3\"></span>os  activos asignables <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>Un<span class=\"_ _a\"></span>idad <span class=\"_ _a\"></span>G<span class=\"_ _a\"></span>eneradora <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Efectivo <span class=\"_ _9\"></span>(o <span class=\"_ _9\"></span>grupos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>unidades<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>genera<span class=\"_ _a\"></span>doras <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>efectivo) que se espera obteng<span class=\"_ _a\"></span>an los beneficios de <span class=\"_ _a\"></span>las sinergias de una com<span class=\"_ _a\"></span>binaci\u00f3n de negoci<span class=\"_ _a\"></span>os.<span class=\"_ _a\"></span> El importe <span class=\"_ _a\"></span>recuperable <span class=\"_ _a\"></span>es el <span class=\"_ _a\"></span>mayor e<span class=\"_ _a\"></span>ntre el <span class=\"_ _a\"></span>valor de <span class=\"_ _a\"></span>mercado <span class=\"_ _a\"></span>menos los <span class=\"_ _a\"></span>costes <span class=\"_ _a\"></span>de enajenac<span class=\"_ _a\"></span>i\u00f3n y disposici\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _18\"></span>otra<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>v\u00eda <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>valor <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>uso, <span class=\"_ _18\"></span>entend<span class=\"_ _a\"></span>iendo <span class=\"_ _18\"></span>por <span class=\"_ _7\"></span>\u00e9ste <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>valor <span class=\"_ _7\"></span>actual <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _18\"></span>flujos <span class=\"_ _7\"></span>de caja  futuros  estimados  que  se  espera  que  g<span class=\"_ _a\"></span>eneren  las  Unidades  Genera<span class=\"_ _a\"></span>doras  de  Efectivo (UGE).  En <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>Nota <span class=\"_ _16\"> </span>4 <span class=\"_ _16\"> </span>s<span class=\"_ _a\"></span>iguiente <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>ex<span class=\"_ _a\"></span>plica <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>principales <span class=\"_ _16\"> </span>hi<span class=\"_ _a\"></span>p\u00f3tesis <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>detalle <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>a<span class=\"_ _a\"></span>n\u00e1lisis <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>deter<span class=\"_ _a\"></span>ioro utilizadas <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>verificar <span class=\"_ _16\"> </span>la <span class=\"_ _7\"></span>rec<span class=\"_ _a\"></span>uperabilidad <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>caso, <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"> </span>activos <span class=\"_ _4\"> </span>in<span class=\"_ _a\"></span>tangibles, <span class=\"_ _4\"></span>materiales <span class=\"_ _4\"> </span>y<span class=\"_ _a\"></span> fondos de comercio.<span class=\"_ _3a\"> </span>En el cas<span class=\"_ _a\"></span>o de <span class=\"_ _a\"></span>que el <span class=\"_ _a\"></span>importe recupera<span class=\"_ _a\"></span>ble sea <span class=\"_ _a\"></span>inferior a<span class=\"_ _a\"></span>l valor <span class=\"_ _a\"></span>neto en <span class=\"_ _a\"></span>libros del <span class=\"_ _a\"></span>activo, s<span class=\"_ _a\"></span>e registra la <span class=\"_ _19\"> </span>corres<span class=\"_ _a\"></span>pondiente <span class=\"_ _6\"> </span>provisi\u00f3n <span class=\"_ _19\"> </span>por <span class=\"_ _6\"> </span>p\u00e9rdida <span class=\"_ _6\"> </span>por <span class=\"_ _19\"> </span>deter<span class=\"_ _a\"></span>ioro <span class=\"_ _19\"> </span>por <span class=\"_ _6\"> </span>la <span class=\"_ _19\"> </span>dif<span class=\"_ _a\"></span>erencia, <span class=\"_ _19\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _6\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _6\"> </span>Cuenta <span class=\"_ _6\"> </span>de<span class=\"_ _3\"></span> Resultados Conso<span class=\"_ _a\"></span>lidada.  Las p\u00e9rdidas por <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>reconocidas <span class=\"_ _a\"></span>en un activo <span class=\"_ _a\"></span>en ejerc<span class=\"_ _a\"></span>icios anteriores son <span class=\"_ _a\"></span>revertidas (<span class=\"_ _a\"></span>salvo en <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>caso <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>Fon<span class=\"_ _a\"></span>do <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>Comercio) <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>produc<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>ca<span class=\"_ _a\"></span>mbio <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>estimac<span class=\"_ _a\"></span>iones <span class=\"_ _a\"></span>sobre <span class=\"_ _9\"></span>su importe recuper<span class=\"_ _a\"></span>able aumentando <span class=\"_ _a\"></span>el valor de<span class=\"_ _a\"></span>l activo co<span class=\"_ _a\"></span>n abono a r<span class=\"_ _a\"></span>esultados c<span class=\"_ _a\"></span>on el l\u00edmite del v<span class=\"_ _a\"></span>alor en libros que el activo <span class=\"_ _a\"></span>hubiera tenido de no<span class=\"_ _a\"></span> haberse realizado<span class=\"_ _a\"></span> el deterioro.<span class=\"_ _a\"></span> Las <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>relacionad<span class=\"_ _a\"></span>as <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>v<span class=\"_ _a\"></span>alor d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>UGE <span class=\"_ _a\"></span>reducen <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>nicialmente, <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>cas<span class=\"_ _a\"></span>o, el <span class=\"_ _9\"></span>valor<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>del <span class=\"_ _18\"></span>fondo <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>com<span class=\"_ _a\"></span>ercio <span class=\"_ _9\"></span>asi<span class=\"_ _a\"></span>gnado <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>misma <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>continuaci\u00f3n <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>los <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>em\u00e1s <span class=\"_ _9\"></span>activos<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>la UGE, <span class=\"_ _18\"></span>prorrateand<span class=\"_ _a\"></span>o <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>funci\u00f3n <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>val<span class=\"_ _a\"></span>or <span class=\"_ _18\"></span>contable <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>cada <span class=\"_ _9\"></span>uno <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>los<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>activos, <span class=\"_ _18\"></span>con <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>l\u00edmit<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>para cada <span class=\"_ _a\"></span>uno <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ellos <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>may<span class=\"_ _a\"></span>or <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>razon<span class=\"_ _a\"></span>able <span class=\"_ _a\"></span>menos <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>costes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>nta, s<span class=\"_ _a\"></span>u <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>uso <span class=\"_ _a\"></span>y cero<span class=\"_ _3a\"> </span>e)<span class=\"ls0\"> <span class=\"_ _2c\"> </span><span class=\"fs6\">Instrumentos  financie<span class=\"_ _a\"></span>ros </span></span>Inversiones financieras<span class=\"_ _a\"></span> El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>da <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>baja <span class=\"_ _9\"></span>los<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _9\"></span>financieros<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>uando <span class=\"_ _9\"></span>expiran<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>o<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>han <span class=\"_ _9\"></span>cedido<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>los<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>derechos <span class=\"_ _9\"></span>so<span class=\"_ _a\"></span>bre los <span class=\"_ _9\"></span>f<span class=\"_ _a\"></span>lujos <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>efectivo <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>corr<span class=\"_ _a\"></span>espondiente <span class=\"_ _18\"></span>activo <span class=\"_ _18\"></span>financ<span class=\"_ _a\"></span>iero <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>han <span class=\"_ _18\"></span>tr<span class=\"_ _a\"></span>ansferido <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>ustancialmente<span class=\"_ _3a\"> </span> <div class=\"c w2 h0_1 gs3c\"><div class=\"t m0 x40 hd y1a9 ff4 fs6 fc2 sc0 ls0 ws0\">los <span class=\"_ _a\"></span>riesgos <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>beneficios <span class=\"_ _9\"></span>inherentes <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>su<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>propiedad,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>tales<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>esiones <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>cr\u00e9ditos <span class=\"_ _9\"></span>comerciales </div><div class=\"t m0 x40 hd y1aa ff9 fs6 fc2 sc0 ls0 ws0\">en operaciones de \u201cfactor<span class=\"_ _a\"></span>ing sin recurso\u201d. <span class=\"_ _a\"></span><span class=\"ff4\"> </span></div><div class=\"t m0 x40 hd y28e ff4 fs6 fc2 sc0 ls0 ws0\">Por <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>ontrario, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Gru<span class=\"_ _a\"></span>po <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>da <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>baja <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>fi<span class=\"_ _a\"></span>nancieros, <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>reconoce <span class=\"_ _9\"></span>u<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>pasivo <span class=\"_ _9\"></span>f<span class=\"_ _a\"></span>inanciero </div><div class=\"t m0 x40 hd y28f ff4 fs6 fc2 sc0 ls0 ws0\">por <span class=\"_ _a\"></span>un <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>igual <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>contraprest<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _a\"></span>recib<span class=\"_ _a\"></span>ida, <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>cesi<span class=\"_ _a\"></span>ones <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>financieros <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>las </div><div class=\"t m0 x40 hd y290 ff4 fs6 fc2 sc0 ls0 ws0\">que se rete<span class=\"_ _a\"></span>nga sustancialm<span class=\"_ _a\"></span>ente los riesgos <span class=\"_ _a\"></span>y benefic<span class=\"_ _a\"></span>ios inherentes a <span class=\"_ _a\"></span>su propied<span class=\"_ _a\"></span>ad, tales c<span class=\"_ _a\"></span>omo el </div><div class=\"t m0 x40 hd y291 ff9 fs6 fc2 sc0 ls0 ws0\">descuento de efectos<span class=\"_ _a\"></span> o el \u201cfactoring con recurs<span class=\"_ _a\"></span>o\u201d<span class=\"_ _3a\"> </span>.<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span><span class=\"ff4\"> </span></div><div class=\"t m0 x40 hd y406 ff4 fs6 fc2 sc0 ls0 ws0\">Efectivos y otros activos <span class=\"_ _a\"></span>l\u00edquidos equivalentes.<span class=\"_ _9\"></span> </div><div class=\"t m0 x40 hd y489 ff4 fs6 fc2 sc0 ls0 ws0\">El <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>fectivo <span class=\"_ _16\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>otros <span class=\"_ _22\"> </span>activos<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>l\u00edquidos <span class=\"_ _22\"> </span>equ<span class=\"_ _a\"></span>ivalentes <span class=\"_ _22\"> </span>incluyen <span class=\"_ _22\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _16\"> </span>efect<span class=\"_ _a\"></span>ivo <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _22\"> </span>caja <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>los <span class=\"_ _22\"> </span>dep<span class=\"_ _a\"></span>\u00f3sitos </div><div class=\"t m0 x40 hd y48a ff4 fs6 fc2 sc0 ls0 ws0\">bancarios a la vista en <span class=\"_ _a\"></span>entidades de cr\u00e9dito.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y48b ff4 fs6 fc2 sc0 ls0 ws0\">Tambi\u00e9n <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>incluyen <span class=\"_ _7\"></span>bajo <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>concepto <span class=\"_ _7\"></span>otras<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>inversiones <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>corto <span class=\"_ _7\"></span>plazo <span class=\"_ _7\"></span>(vencimiento <span class=\"_ _7\"></span>menor <span class=\"_ _7\"></span>a </div><div class=\"t m0 x40 hd y48c ff4 fs6 fc2 sc0 ls0 ws0\">tres <span class=\"_ _19\"> </span>meses<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>desde <span class=\"_ _6\"> </span>la <span class=\"_ _19\"> </span>fecha <span class=\"_ _19\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>inversi\u00f3n) <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>gran <span class=\"_ _19\"> </span>l<span class=\"_ _a\"></span>iquidez <span class=\"_ _19\"> </span>siempre<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>fu<span class=\"_ _a\"></span>esen <span class=\"_ _19\"> </span>f\u00e1cilme<span class=\"_ _a\"></span>nte </div><div class=\"t m0 x40 hd y48d ff4 fs6 fc2 sc0 ls0 ws0\">convertibles <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>importes <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>eterminados <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>efectivo <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>est\u00e1n <span class=\"_ _9\"></span>suj<span class=\"_ _a\"></span>etas <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>ries<span class=\"_ _a\"></span>go <span class=\"_ _a\"></span>insign<span class=\"_ _a\"></span>ificante </div><div class=\"t m0 x40 hd y48e ff4 fs6 fc2 sc0 ls0 ws0\">de cambios de valor.<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y298 ff4 fs6 fc2 sc0 ls0 ws0\">Pasivos financieros <span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y299 ff4 fs6 fc2 sc0 ls0 ws0\">Los <span class=\"_ _16\"> </span>d\u00e9bitos <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>partidas <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>pagar <span class=\"_ _16\"> </span>se <span class=\"_ _4\"> </span>r<span class=\"_ _a\"></span>econocen <span class=\"_ _16\"> </span>inicialment<span class=\"_ _a\"></span>e <span class=\"_ _4\"> </span>por <span class=\"_ _16\"> </span>su <span class=\"_ _16\"> </span>va<span class=\"_ _a\"></span>lor <span class=\"_ _4\"> </span>raz<span class=\"_ _a\"></span>onable, <span class=\"_ _16\"> </span>menos <span class=\"_ _16\"> </span>los </div><div class=\"t m0 x40 hd y29a ff4 fs6 fc2 sc0 ls0 ws0\">costes de <span class=\"_ _a\"></span>la transacci\u00f3n e<span class=\"_ _a\"></span>n que se <span class=\"_ _a\"></span>hubiera incurr<span class=\"_ _a\"></span>ido. En <span class=\"_ _a\"></span>per\u00edodos poster<span class=\"_ _a\"></span>iores, estas <span class=\"_ _a\"></span>obligaciones </div><div class=\"t m0 x40 hd y29b ff4 fs6 fc2 sc0 ls0 ws0\">se valoran a su cost<span class=\"_ _a\"></span>e amortizado, utilizand<span class=\"_ _a\"></span>o el m\u00e9todo del ti<span class=\"_ _a\"></span>po de inter\u00e9s efectivo<span class=\"_ _3a\"> </span>.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y320 ff1 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y29d ff1 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 xb6 h41 y29e ff3 fs2 fc2 sc0 ls9 ws0\">f)<span class=\"ls0\"> <span class=\"_ _2f\"> </span><span class=\"fs6\">Existencias<span class=\"_ _a\"></span> </span></span></div><div class=\"t m0 x6d hd y29f ff1 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y48f ff4 fs6 fc2 sc0 ls0 ws0\">Las existencias se va<span class=\"_ _a\"></span>loran al coste o valor ne<span class=\"_ _a\"></span>to realizable, el me<span class=\"_ _a\"></span>nor. <span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y18 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y490 ff4 fs6 fc2 sc0 ls0 ws0\">El <span class=\"_ _7\"></span>coste <span class=\"_ _4\"></span>incluye <span class=\"_ _4\"></span>los <span class=\"_ _7\"></span>costes<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>m<span class=\"_ _a\"></span>ateriales <span class=\"_ _7\"></span>dir<span class=\"_ _a\"></span>ectos <span class=\"_ _7\"></span>y, <span class=\"_ _4\"> </span>en <span class=\"_ _7\"></span>s<span class=\"_ _a\"></span>u <span class=\"_ _7\"></span>caso, <span class=\"_ _4\"></span>los <span class=\"_ _7\"></span>costes<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>mano <span class=\"_ _7\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>obra </div><div class=\"t m0 x40 hd y491 ff4 fs6 fc2 sc0 ls0 ws0\">directa y <span class=\"_ _9\"></span>los gast<span class=\"_ _a\"></span>os ge<span class=\"_ _a\"></span>nerales incurr<span class=\"_ _a\"></span>idos <span class=\"_ _a\"></span>al trasla<span class=\"_ _a\"></span>dar <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>existencias <span class=\"_ _a\"></span>a su <span class=\"_ _a\"></span>ubicaci<span class=\"_ _a\"></span>\u00f3n y<span class=\"_ _a\"></span> cond<span class=\"_ _a\"></span>iciones </div><div class=\"t m0 x40 hd y492 ff4 fs6 fc2 sc0 ls0 ws0\">actuales.  </div><div class=\"t m0 x40 hd y493 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y494 ff4 fs6 fc2 sc0 ls0 ws0\">El precio de coste se c<span class=\"_ _a\"></span>alcula utilizando e<span class=\"_ _a\"></span>l m\u00e9todo de la med<span class=\"_ _a\"></span>ia ponderada. <span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y495 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y496 ff4 fs6 fc2 sc0 ls0 ws0\">El <span class=\"_ _4\"></span>valor <span class=\"_ _16\"> </span>neto <span class=\"_ _4\"> </span>re<span class=\"_ _a\"></span>alizable <span class=\"_ _4\"> </span>re<span class=\"_ _a\"></span>presenta <span class=\"_ _16\"> </span>la <span class=\"_ _4\"></span>estimaci\u00f3n <span class=\"_ _16\"> </span>del <span class=\"_ _4\"> </span>prec<span class=\"_ _a\"></span>io <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>v<span class=\"_ _a\"></span>enta <span class=\"_ _4\"> </span>me<span class=\"_ _a\"></span>nos <span class=\"_ _4\"> </span>todos <span class=\"_ _16\"> </span>los <span class=\"_ _4\"> </span>costes </div><div class=\"t m0 x40 hd y497 ff4 fs6 fc2 sc0 ls0 ws0\">estimados <span class=\"_ _a\"></span>de t<span class=\"_ _a\"></span>erminaci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>costes <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>ser\u00e1n <span class=\"_ _9\"></span>incurr<span class=\"_ _a\"></span>idos en <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>procesos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>comerc<span class=\"_ _a\"></span>ializaci\u00f3n, </div><div class=\"t m0 x40 hd y498 ff4 fs6 fc2 sc0 ls0 ws0\">venta y distribuci\u00f3n.<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y499 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y49a ff4 fs6 fc2 sc0 ls0 ws0\">Los <span class=\"_ _9\"></span>descuentos <span class=\"_ _9\"></span>com<span class=\"_ _a\"></span>erciales, <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>rebajas <span class=\"_ _9\"></span>obte<span class=\"_ _a\"></span>nidas <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>otras <span class=\"_ _9\"></span>part<span class=\"_ _a\"></span>idas <span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>milares <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>deduc<span class=\"_ _a\"></span>ir\u00e1n <span class=\"_ _a\"></span>en <span class=\"_ _18\"></span>la </div><div class=\"t m0 x40 hd y49b ff4 fs6 fc2 sc0 ls0 ws0\">determinaci\u00f3n del prec<span class=\"_ _a\"></span>io de adquisici\u00f3n.<span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y49c ff4 fs6 fc2 sc0 ls0 ws0\">  </div><div class=\"t m0 x40 hd y49d ff4 fs6 fc2 sc0 ls0 ws0\">La  Sociedad <span class=\"_ _e\"> </span>realiza  una  evaluaci\u00f3n <span class=\"_ _22\"> </span>d<span class=\"_ _a\"></span>el <span class=\"_ _e\"> </span>valor  neto  realizable <span class=\"_ _22\"> </span>d<span class=\"_ _a\"></span>e  l<span class=\"_ _3\"></span>as  existencias  al  final <span class=\"_ _22\"> </span>d<span class=\"_ _a\"></span>el </div><div class=\"t m0 x40 hd y49e ff4 fs6 fc2 sc0 ls0 ws0\">ejercicio, <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>funci\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>antig\u00fcedad <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>rotaci\u00f3n <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>los <span class=\"_ _18\"></span>mater<span class=\"_ _a\"></span>iales, <span class=\"_ _9\"></span>do<span class=\"_ _a\"></span>tando <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>oportuna <span class=\"_ _18\"></span>p\u00e9rdida </div><div class=\"t m0 x40 hd y49f ff4 fs6 fc2 sc0 ls0 ws0\">cuando las mismas s<span class=\"_ _a\"></span>e encuentran sobreva<span class=\"_ _a\"></span>loradas. <span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y4a0 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y142 ff4 fs6 fc2 sc0 ls0 ws0\">Cuando <span class=\"_ _4\"> </span>las <span class=\"_ _16\"> </span>circunstancias <span class=\"_ _16\"> </span>que <span class=\"_ _4\"></span>previament<span class=\"_ _a\"></span>e <span class=\"_ _4\"></span>causaron <span class=\"_ _4\"> </span>l<span class=\"_ _a\"></span>a <span class=\"_ _4\"></span>correcci\u00f3n <span class=\"_ _16\"> </span>hayan <span class=\"_ _4\"> </span>dej<span class=\"_ _a\"></span>ado <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>existir <span class=\"_ _4\"></span>o </div><div class=\"t m0 x40 hd y4a1 ff4 fs6 fc2 sc0 ls0 ws0\">cuando <span class=\"_ _18\"></span>exista <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>lara <span class=\"_ _18\"></span>evidenc<span class=\"_ _a\"></span>ia <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>incremento <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>va<span class=\"_ _a\"></span>lor <span class=\"_ _18\"></span>neto <span class=\"_ _18\"></span>realizab<span class=\"_ _a\"></span>le <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>ebido <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ambio <span class=\"_ _18\"></span>en </div><div class=\"t m0 x40 hd ya6 ff4 fs6 fc2 sc0 ls0 ws0\">las circunstancias eco<span class=\"_ _a\"></span>n\u00f3micas, se procede a rev<span class=\"_ _a\"></span>ertir el importe de<span class=\"_ _a\"></span> la misma. <span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y4a2 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y4a3 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y94 ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w2 h0_1 gs3e\"><div class=\"t m0 xb6 h41 y1a9 ff3 fs2 fc2 sc0 ls1a ws0\">g)<span class=\"ls0\"> <span class=\"_ _2d\"> </span><span class=\"fs6\">Subvenciones oficiale<span class=\"_ _a\"></span>s  </span></span></div><div class=\"t m0 x6d hd y1aa ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y1ab ff4 fs6 fc2 sc0 ls0 ws0\">Las <span class=\"_ _a\"></span>subvenciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>apital <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>obtienen <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>inversiones <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>inmovilizado <span class=\"_ _a\"></span>ma<span class=\"_ _a\"></span>terial <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>otros <span class=\"_ _a\"></span>activos<span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y1ac ff4 fs6 fc2 sc0 ls0 ws0\">intangibles <span class=\"_ _7\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _4\"></span>imputan <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>cuentas <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>ingresos<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>en <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>m<span class=\"_ _a\"></span>isma <span class=\"_ _7\"></span>pro<span class=\"_ _a\"></span>porci\u00f3n <span class=\"_ _7\"></span>que<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>a<span class=\"_ _a\"></span>mortizan <span class=\"_ _4\"></span>los<span class=\"_ _3a\"> </span> </div><div class=\"t m0 x40 hd y1dd ff4 fs6 fc2 sc0 ls0 ws0\">elementos  subvencion<span class=\"_ _a\"></span>ados.  Las  subvenciones  a <span class=\"_ _19\"> </span>la  explotaci\u00f3n  se  imputan  al  resu<span class=\"_ _a\"></span>ltado  del </div><div class=\"t m0 x40 hd y1de ff4 fs6 fc2 sc0 ls0 ws0\">ejercicio en que se conce<span class=\"_ _a\"></span>den.<span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y1df ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd yef ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 xb6 h41 y1e0 ff3 fs2 fc2 sc0 ls1a ws0\">h)<span class=\"ls0\"> <span class=\"_ _2d\"> </span><span class=\"fs6\">Provisiones<span class=\"_ _3a\"> </span></span></span><span class=\"ls0\"><span class=\"fs6\"> </span></span></div><div class=\"t m0 x6d hd y1e1 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y1e2 ff4 fs6 fc2 sc0 ls0 ws0\">Al  tiempo <span class=\"_ _19\"> </span>de  formular  l<span class=\"_ _a\"></span>as  cuentas  a<span class=\"_ _a\"></span>nuales  de  l<span class=\"_ _a\"></span>as  entidades <span class=\"_ _19\"> </span>consolidadas,  s<span class=\"_ _a\"></span>us  respectivos<span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y1e3 ff4 fs6 fc2 sc0 ls0 ws0\">Administradores diferenc<span class=\"_ _a\"></span>ian entre:<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1e4 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x42 hd y4a5 ffa fs6 fc2 sc0 ls0 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _1e\"> </span>Provisiones:<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>sa<span class=\"_ _a\"></span>ldos <span class=\"_ _16\"> </span>acr<span class=\"_ _a\"></span>eedores <span class=\"_ _16\"> </span>qu<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>cubren <span class=\"_ _e\"> </span>obligaciones <span class=\"_ _22\"> </span>presentes <span class=\"_ _e\"> </span>a <span class=\"_ _22\"> </span>la <span class=\"_ _16\"> </span>fec<span class=\"_ _a\"></span>ha <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span>l </span></div><div class=\"t m0 xba hd y4a6 ff4 fs6 fc2 sc0 ls0 ws0\">estado <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>ituaci\u00f3n <span class=\"_ _18\"></span>financiera <span class=\"_ _18\"></span>consol<span class=\"_ _a\"></span>idado <span class=\"_ _9\"></span>surg<span class=\"_ _a\"></span>idas <span class=\"_ _18\"></span>como <span class=\"_ _18\"></span>consecuencia <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>suces<span class=\"_ _a\"></span>os </div><div class=\"t m0 xba hd y4a7 ff4 fs6 fc2 sc0 ls0 ws0\">pasados <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>los <span class=\"_ _22\"> </span>que <span class=\"_ _e\"> </span>pueden <span class=\"_ _22\"> </span>derivarse <span class=\"_ _22\"> </span>p<span class=\"_ _a\"></span>erjuicios <span class=\"_ _22\"> </span>pa<span class=\"_ _a\"></span>trimoniales <span class=\"_ _22\"> </span>para <span class=\"_ _22\"> </span>las <span class=\"_ _22\"> </span>entid<span class=\"_ _a\"></span>ades </div><div class=\"t m0 xba hd y4a8 ff4 fs6 fc2 sc0 ls0 ws0\">concretos e<span class=\"_ _a\"></span>n cuanto <span class=\"_ _a\"></span>a su<span class=\"_ _a\"></span> naturalez<span class=\"_ _a\"></span>a, pero <span class=\"_ _a\"></span>indetermina<span class=\"_ _a\"></span>dos en <span class=\"_ _a\"></span>cuanto <span class=\"_ _a\"></span>a su <span class=\"_ _a\"></span>importe<span class=\"_ _a\"></span> y/o </div><div class=\"t m0 xba hd y4a9 ff4 fs6 fc2 sc0 ls0 ws0\">momento <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>cancelaci\u00f3n, <span class=\"_ _5\"> </span>procedi\u00e9ndose <span class=\"_ _5\"> </span>a <span class=\"_ _6\"> </span>su <span class=\"_ _6\"> </span>rev<span class=\"_ _a\"></span>ersi\u00f3n, <span class=\"_ _6\"> </span>total <span class=\"_ _5\"> </span>o <span class=\"_ _6\"> </span>parc<span class=\"_ _a\"></span>ial <span class=\"_ _6\"> </span>contra </div><div class=\"t m0 xba hd y11 ff4 fs6 fc2 sc0 ls0 ws0\">resultados, cuando dich<span class=\"_ _a\"></span>as obligaciones dejan de <span class=\"_ _a\"></span>existir o disminuyen. <span class=\"_ _9\"></span>Y </div><div class=\"t m0 x42 hd y23a ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x42 hd y4aa ffa fs6 fc2 sc0 ls0 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _1e\"> </span>Pasivos c<span class=\"_ _a\"></span>ontingentes<span class=\"_ _a\"></span>: obligaciones <span class=\"_ _a\"></span>posibles surgi<span class=\"_ _a\"></span>das como consec<span class=\"_ _a\"></span>uencia de s<span class=\"_ _a\"></span>ucesos </span></div><div class=\"t m0 xba hd y35c ff4 fs6 fc2 sc0 ls0 ws0\">pasados, <span class=\"_ _22\"> </span>cuya <span class=\"_ _22\"> </span>ma<span class=\"_ _a\"></span>terializac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _16\"> </span>est<span class=\"_ _a\"></span>\u00e1 <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>ondicionada <span class=\"_ _22\"> </span>a  que <span class=\"_ _16\"> </span>ocurra, <span class=\"_ _22\"> </span>o  no, <span class=\"_ _16\"> </span>uno  o <span class=\"_ _16\"> </span>m\u00e1s </div><div class=\"t m0 xba hd y35d ff4 fs6 fc2 sc0 ls0 ws0\">eventos futuros indepe<span class=\"_ _a\"></span>ndientes de la volunta<span class=\"_ _a\"></span>d de las entidades co<span class=\"_ _a\"></span>nsolidadas.<span class=\"_ _9\"></span> </div><div class=\"t m0 x10 hd y35e ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y18f ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 xb6 h41 y4ab ff3 fs2 fc2 sc0 ls6 ws0\">i)<span class=\"ls0\"> <span class=\"_ _30\"> </span><span class=\"fs6\">Reconocimiento de ing<span class=\"_ _a\"></span>resos <span class=\"_ _a\"></span> </span></span></div><div class=\"t m0 x6d hd y361 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y362 ff4 fs6 fc2 sc0 ls0 ws0\">El Grup<span class=\"_ _a\"></span>o Amper <span class=\"_ _a\"></span>reconoce <span class=\"_ _a\"></span>ingresos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>venta <span class=\"_ _a\"></span>de pro<span class=\"_ _a\"></span>ducto <span class=\"_ _a\"></span>y pres<span class=\"_ _a\"></span>taci\u00f3n <span class=\"_ _a\"></span>de servici<span class=\"_ _a\"></span>os atend<span class=\"_ _a\"></span>iendo a </div><div class=\"t m0 x40 hd y4ac ff4 fs6 fc2 sc0 ls0 ws0\">las siguientes categor\u00ed<span class=\"_ _a\"></span>as que agrupan los<span class=\"_ _a\"></span> mismos hechos y <span class=\"_ _a\"></span>circuns<span class=\"_ _a\"></span>tancias: </div><div class=\"t m0 x10 h41 y4ad ff4 fs6 fc2 sc0 ls3 ws0\">a.<span class=\"ls0\"> <span class=\"_ _31\"> </span><span class=\"ff3\">Dise\u00f1o, <span class=\"_ _18\"></span>integr<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _18\"></span>e <span class=\"_ _7\"></span>instalaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Sistemas <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>Comunicaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>Control <span class=\"_ _4\"></span><span class=\"ls3\">as\u00ed </span></span></span></div><div class=\"t m0 xaa h41 y4ae ff3 fs6 fc2 sc0 ls0 ws0\">como <span class=\"_ _6\"> </span>Proyectos <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Ing<span class=\"_ _a\"></span>enier\u00eda<span class=\"lsf\">: <span class=\"_ _6\"> </span></span><span class=\"ff4\">Esta <span class=\"_ _6\"> </span>cate<span class=\"_ _a\"></span>gor\u00eda <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>refiera <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>Ingenier\u00eda<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>de </span></div><div class=\"t m0 xaa hd y4af ff4 fs6 fc2 sc0 ls0 ws0\">sistemas <span class=\"_ _4\"> </span>in<span class=\"_ _a\"></span>tegrados <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>telecomunicaci<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _4\"> </span>y <span class=\"_ _16\"> </span>control <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>el <span class=\"_ _4\"> </span>resto <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _16\"> </span>proyectos <span class=\"_ _16\"> </span>de </div><div class=\"t m0 xaa hd y4b0 ff4 fs6 fc2 sc0 ls0 ws0\">ingenier\u00eda. </div><div class=\"t m0 xaa hd y4b1 ff4 fs6 fc2 sc0 ls0 ws0\">La <span class=\"_ _4\"></span>prestaci\u00f3n <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _4\"></span>este <span class=\"_ _4\"></span>ser<span class=\"_ _a\"></span>vicio <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>formaliza <span class=\"_ _16\"> </span>generalmente <span class=\"_ _4\"> </span>en <span class=\"_ _16\"> </span>base <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>contrato<span class=\"_ _a\"></span>s <span class=\"_ _4\"></span>de </div><div class=\"t m0 xaa hd y4b2 ff4 fs6 fc2 sc0 ls0 ws0\">fecha <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>material <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>ncretos. <span class=\"_ _9\"></span>Los <span class=\"_ _9\"></span>in<span class=\"_ _a\"></span>gresos <span class=\"_ _9\"></span>derivados <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>tos <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>ervicios <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>r<span class=\"_ _a\"></span>econocen </div><div class=\"t m0 xaa hd y2a6 ff4 fs6 fc2 sc0 ls0 ws0\">a  l<span class=\"_ _a\"></span>as  tarifas<span class=\"_ _a\"></span>  estipu<span class=\"_ _a\"></span>ladas <span class=\"_ _19\"> </span>en  el <span class=\"_ _19\"> </span>contrato <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>medida <span class=\"_ _19\"> </span>que  se<span class=\"_ _a\"></span>  rea<span class=\"_ _a\"></span>lizan  e<span class=\"_ _a\"></span>ntregas <span class=\"_ _19\"> </span>de </div><div class=\"t m0 xaa hd y2a7 ff4 fs6 fc2 sc0 ls0 ws0\">material, <span class=\"_ _7\"></span>horas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>dise\u00f1o <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>instalaci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>personal <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>incurren <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los </div><div class=\"t m0 xaa hd y2a8 ff4 fs6 fc2 sc0 ls0 ws0\">gastos directos (m\u00e9todo<span class=\"_ _a\"></span> de coste incurrido).<span class=\"_ _a\"></span> </div><div class=\"t m0 x10 h41 y4b3 ff4 fs6 fc2 sc0 ls3 ws0\">b.<span class=\"ls0\"> <span class=\"_ _31\"> </span><span class=\"ff3\">Venta <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>Equipo<span class=\"_ _a\"></span>s <span class=\"_ _19\"> </span>y <span class=\"_ _19\"> </span>Si<span class=\"_ _a\"></span>stemas <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>Fibra: <span class=\"_ _6\"> </span></span>El <span class=\"_ _19\"> </span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _19\"> </span>compra <span class=\"_ _19\"> </span>y <span class=\"_ _6\"> </span>vende <span class=\"_ _19\"> </span>material </span></div><div class=\"t m0 xaa hd y4b4 ff4 fs6 fc2 sc0 ls0 ws0\">relacionado <span class=\"_ _4\"> </span>co<span class=\"_ _a\"></span>n <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>acceso<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>co<span class=\"_ _a\"></span>municaci\u00f3n <span class=\"_ _4\"> </span>f<span class=\"_ _a\"></span>ija, <span class=\"_ _4\"></span>m\u00f3vil <span class=\"_ _4\"> </span>e <span class=\"_ _16\"> </span>internet. <span class=\"_ _4\"> </span>Las <span class=\"_ _16\"> </span>ventas <span class=\"_ _4\"> </span>de </div><div class=\"t m0 xaa hd y4b5 ff4 fs6 fc2 sc0 ls0 ws0\">bienes se <span class=\"_ _a\"></span>reconocen a <span class=\"_ _a\"></span>medida qu<span class=\"_ _a\"></span>e se entr<span class=\"_ _a\"></span>egan los produc<span class=\"_ _a\"></span>tos al c<span class=\"_ _a\"></span>liente y s<span class=\"_ _a\"></span>e incurren </div><div class=\"t m0 xaa hd y4b6 ff4 fs6 fc2 sc0 ls0 ws0\">en <span class=\"_ _7\"></span>los <span class=\"_ _4\"></span>costes <span class=\"_ _4\"></span>directos <span class=\"_ _7\"></span>(<span class=\"_ _a\"></span>m\u00e9todo <span class=\"_ _4\"></span>del <span class=\"_ _7\"></span>coste<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>incurrido)<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>no <span class=\"_ _4\"> </span>existe<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>ninguna <span class=\"_ _4\"></span>obligac<span class=\"_ _a\"></span>i\u00f3n </div><div class=\"t m0 xaa hd y4b7 ff4 fs6 fc2 sc0 ls0 ws0\">pendiente de <span class=\"_ _a\"></span>cumplirse <span class=\"_ _a\"></span>que pueda <span class=\"_ _a\"></span>afectar a <span class=\"_ _a\"></span>la acepta<span class=\"_ _a\"></span>ci\u00f3n de l<span class=\"_ _a\"></span>os productos <span class=\"_ _a\"></span>por parte </div><div class=\"t m0 xaa hd y4b8 ff4 fs6 fc2 sc0 ls0 ws0\">del cliente. <span class=\"_ _a\"></span> </div><div class=\"t m0 xaa hd y4b9 ff4 fs6 fc2 sc0 ls0 ws0\">La <span class=\"_ _a\"></span>entreg<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>no <span class=\"_ _9\"></span>tiene <span class=\"_ _9\"></span>lugar <span class=\"_ _9\"></span>hasta <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>oductos <span class=\"_ _a\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>han <span class=\"_ _9\"></span>enviado<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>ugar <span class=\"_ _a\"></span>conc<span class=\"_ _a\"></span>reto, </div><div class=\"t m0 xaa hd y4ba ff4 fs6 fc2 sc0 ls0 ws0\">los  riesgos  d<span class=\"_ _a\"></span>e  obsolescenc<span class=\"_ _a\"></span>ia  y  p\u00e9rdida  se <span class=\"_ _19\"> </span>han  transferid<span class=\"_ _a\"></span>o  al  cliente <span class=\"_ _19\"> </span>y  este  ha </div><div class=\"t m0 xaa hd y4bb ff4 fs6 fc2 sc0 ls0 ws0\">aceptado <span class=\"_ _5\"> </span>los <span class=\"_ _5\"> </span>prod<span class=\"_ _a\"></span>uctos <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>ac<span class=\"_ _a\"></span>uerdo <span class=\"_ _5\"> </span>con <span class=\"_ _5\"> </span>el <span class=\"_ _5\"> </span>co<span class=\"_ _a\"></span>ntrato <span class=\"_ _5\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>v<span class=\"_ _a\"></span>enta, <span class=\"_ _5\"> </span>el <span class=\"_ _5\"> </span>per<span class=\"_ _a\"></span>iodo <span class=\"_ _5\"> </span>de </div><div class=\"t m0 xaa hd y4bc ff4 fs6 fc2 sc0 ls0 ws0\">aceptaci\u00f3n <span class=\"_ _19\"> </span>ha<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>finalizado <span class=\"_ _6\"> </span>o <span class=\"_ _19\"> </span>bien <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>Grup<span class=\"_ _a\"></span>o <span class=\"_ _19\"> </span>tiene <span class=\"_ _19\"> </span>ev<span class=\"_ _a\"></span>idencia <span class=\"_ _19\"> </span>objet<span class=\"_ _a\"></span>iva <span class=\"_ _19\"> </span>de <span class=\"_ _6\"> </span>qu<span class=\"_ _3\"></span>e <span class=\"_ _6\"> </span>han </div><div class=\"t m0 xaa hd y4bd ff4 fs6 fc2 sc0 ls0 ws0\">cumplido los criterios <span class=\"_ _a\"></span>necesarios para la acept<span class=\"_ _a\"></span>aci\u00f3n.<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span> </div></div><div class=\"c w2 h0_1 gs40\"><div class=\"t m0 x10 h41 y1a9 ff4 fs6 fc2 sc0 ls10 ws0\">c.<span class=\"ls0\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Construcci\u00f3n <span class=\"_ _23\"> </span>y <span class=\"_ _8\"> </span>montaje <span class=\"_ _23\"> </span>de <span class=\"_ _8\"> </span>instalacion<span class=\"_ _a\"></span>es <span class=\"_ _8\"> </span>industriale<span class=\"_ _a\"></span>s <span class=\"_ _8\"> </span>y <span class=\"_ _23\"> </span>off<span class=\"_ _a\"></span>-shore: <span class=\"_ _23\"> </span></span>Esta </span></div><div class=\"t m0 xaa hd y1aa ff4 fs6 fc2 sc0 ls0 ws0\">categor\u00eda  se<span class=\"_ _a\"></span>  refiere <span class=\"_ _19\"> </span>a  la <span class=\"_ _19\"> </span>construcci\u00f3n, <span class=\"_ _19\"> </span>reparaci\u00f3n, <span class=\"_ _19\"> </span>mantenimiento  y <span class=\"_ _19\"> </span>montaje <span class=\"_ _19\"> </span>de </div><div class=\"t m0 xaa hd y1ab ff4 fs6 fc2 sc0 ls0 ws0\">calderer\u00eda, dep\u00f3sitos, m<span class=\"_ _a\"></span>aquinaria, instalac<span class=\"_ _a\"></span>iones industriales eleme<span class=\"_ _a\"></span>ntos off<span class=\"_ _a\"></span>-shore.<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span>  </div><div class=\"t m0 xaa hd y4be ff4 fs6 fc2 sc0 ls0 ws0\">La <span class=\"_ _9\"></span>prestac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>estos<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>ser<span class=\"_ _a\"></span>vicios <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>formaliza <span class=\"_ _18\"></span>generalment<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>base <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>contratos<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de </div><div class=\"t m0 xaa hd y4bf ff4 fs6 fc2 sc0 ls0 ws0\">fecha <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>trabajos <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>oncretos. <span class=\"_ _9\"></span>Los <span class=\"_ _9\"></span>in<span class=\"_ _a\"></span>gresos <span class=\"_ _9\"></span>derivados <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>estos<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>serv<span class=\"_ _a\"></span>icios <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>reconoc<span class=\"_ _a\"></span>en </div><div class=\"t m0 xaa hd y4c0 ff4 fs6 fc2 sc0 ls0 ws0\">a <span class=\"_ _a\"></span>las <span class=\"_ _9\"></span>tar<span class=\"_ _a\"></span>ifas <span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>tipuladas <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>contrato <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>medida <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>v<span class=\"_ _a\"></span>an <span class=\"_ _a\"></span>ejecutan<span class=\"_ _a\"></span>do <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>tr<span class=\"_ _a\"></span>abajos </div><div class=\"t m0 xaa hd y4c1 ff4 fs6 fc2 sc0 ls0 ws0\">necesarios para la entreg<span class=\"_ _a\"></span>a de la construcci\u00f3n f<span class=\"_ _a\"></span>inal (m\u00e9todo de coste incurri<span class=\"_ _a\"></span>do).<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y4c2 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y4c3 ff4 fs6 fc2 sc0 ls0 ws0\">En <span class=\"_ _9\"></span>relaci\u00f3n <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>cas<span class=\"_ _a\"></span>os <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>c, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>grupo <span class=\"_ _18\"></span>eval\u00faa <span class=\"_ _9\"></span>peri\u00f3dica<span class=\"_ _a\"></span>mente <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>al<span class=\"_ _a\"></span>g\u00fan <span class=\"_ _9\"></span>contra<span class=\"_ _a\"></span>to <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>prestaci\u00f3n </div><div class=\"t m0 x40 hd y4c4 ff4 fs6 fc2 sc0 ls0 ws0\">de servicios tiene car\u00e1cter <span class=\"_ _a\"></span>oneroso y reconoce, <span class=\"_ _a\"></span>en su caso, las provisio<span class=\"_ _a\"></span>nes necesarias.<span class=\"_ _3a\"> </span> <span class=\"_ _9\"></span> </div><div class=\"t m0 x40 hd y4c5 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y4c6 ff4 fs6 fc2 sc0 ls0 ws0\">Adem\u00e1s, <span class=\"_ _16\"> </span>algunos <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>los <span class=\"_ _4\"></span>bienes <span class=\"_ _16\"> </span>vendidos <span class=\"_ _16\"> </span>y <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>ervicios <span class=\"_ _16\"> </span>prestados <span class=\"_ _16\"> </span>est\u00e1n <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>ujetos <span class=\"_ _16\"> </span>a <span class=\"_ _4\"> </span>g<span class=\"_ _a\"></span>arant\u00edas <span class=\"_ _4\"> </span>l<span class=\"_ _a\"></span>as </div><div class=\"t m0 x40 hd y61 ff4 fs6 fc2 sc0 ls0 ws0\">cuales son de mercad<span class=\"_ _a\"></span>o y no exceden del plazo<span class=\"_ _a\"></span> habitual del sect<span class=\"_ _a\"></span>or. <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y48b ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y48c ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y48d ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x89 h41 y48e ff3 fs2 fc2 sc0 ls6 ws0\">j)<span class=\"ls0\"> <span class=\"_ _1d\"> </span><span class=\"fs6\">Actividades interrumpida<span class=\"_ _a\"></span>s </span></span></div><div class=\"t m0 x6d hd y2bb ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x8a hd y2bc ff4 fs6 fc2 sc0 ls0 ws0\">Una <span class=\"_ _4\"></span>actividad <span class=\"_ _4\"> </span>interru<span class=\"_ _a\"></span>mpida <span class=\"_ _4\"> </span>es <span class=\"_ _4\"> </span>un <span class=\"_ _16\"> </span>componente <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"> </span>qu<span class=\"_ _a\"></span>e <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>sido <span class=\"_ _4\"></span>dispu<span class=\"_ _a\"></span>esto <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>bien <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>ha<span class=\"_ _a\"></span> </div><div class=\"t m0 x8a hd y2bd ff4 fs6 fc2 sc0 ls0 ws0\">clasificado <span class=\"_ _6\"> </span>como <span class=\"_ _6\"> </span>mantenido <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>la <span class=\"_ _19\"> </span>v<span class=\"_ _a\"></span>enta <span class=\"_ _6\"> </span>y <span class=\"_ _19\"> </span>r<span class=\"_ _a\"></span>epresenta <span class=\"_ _6\"> </span>una <span class=\"_ _6\"> </span>l\u00ednea <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>negocio <span class=\"_ _6\"> </span>o <span class=\"_ _6\"> </span>un <span class=\"_ _19\"> </span>\u00e1rea<span class=\"_ _a\"></span> </div><div class=\"t m0 x8a hd y2be ff4 fs6 fc2 sc0 ls0 ws0\">geogr\u00e1fica <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>exp<span class=\"_ _a\"></span>lotaci\u00f3n <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>es<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>significativa<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>puede <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>nsiderarse <span class=\"_ _a\"></span>separad<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>resto;<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>forma </div><div class=\"t m0 x8a hd ybe ff4 fs6 fc2 sc0 ls0 ws0\">parte <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>p<span class=\"_ _a\"></span>lan <span class=\"_ _a\"></span>individual <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>coordinado <span class=\"_ _9\"></span>para <span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>ajenar <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>dispo<span class=\"_ _a\"></span>ner <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>otra <span class=\"_ _a\"></span>v<span class=\"_ _a\"></span>\u00eda <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>l\u00ed<span class=\"_ _a\"></span>nea <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>negocio<span class=\"_ _a\"></span> </div><div class=\"t m0 x8a hd y2bf ff4 fs6 fc2 sc0 ls0 ws0\">o <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>\u00e1rea <span class=\"_ _7\"></span>geogr\u00e1fica <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>explotaci\u00f3n <span class=\"_ _18\"></span>q<span class=\"_ _a\"></span>ue <span class=\"_ _18\"></span>sea <span class=\"_ _18\"></span>significat<span class=\"_ _a\"></span>iva <span class=\"_ _18\"></span>o <span class=\"_ _18\"></span>pueda <span class=\"_ _18\"></span>consid<span class=\"_ _a\"></span>erarse <span class=\"_ _18\"></span>separada </div><div class=\"t m0 x8a hd y2c0 ff4 fs6 fc2 sc0 ls0 ws0\">del resto, o es una e<span class=\"_ _a\"></span>ntidad dependiente adquiri<span class=\"_ _a\"></span>da exclusivamente con l<span class=\"_ _a\"></span>a finalidad de ser vendi<span class=\"_ _a\"></span>da.  <span class=\"_ _a\"></span> </div><div class=\"t m0 x8a hd y2c1 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x8a hd y2c2 ff4 fs6 fc2 sc0 ls0 ws0\">Un  componente <span class=\"_ _19\"> </span>del  Grupo  comprende  las<span class=\"_ _a\"></span>  actividades  y  flujos<span class=\"_ _a\"></span>  de  efectivo  que<span class=\"_ _a\"></span>  pueden  ser<span class=\"_ _a\"></span> </div><div class=\"t m0 x8a hd y2c3 ff4 fs6 fc2 sc0 ls0 ws0\">distinguidos del resto t<span class=\"_ _a\"></span>anto desde un punt<span class=\"_ _a\"></span>o de vista operativo co<span class=\"_ _a\"></span>mo de informaci\u00f3<span class=\"_ _a\"></span>n financiera. <span class=\"_ _9\"></span> </div><div class=\"t m0 x8a hd y2c4 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x8a hd y2c5 ff4 fs6 fc2 sc0 ls0 ws0\">Si <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>Grupo <span class=\"_ _19\"> </span>deja <span class=\"_ _19\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _19\"> </span>clasificar <span class=\"_ _19\"> </span>un <span class=\"_ _19\"> </span>c<span class=\"_ _a\"></span>omponente <span class=\"_ _19\"> </span>co<span class=\"_ _a\"></span>mo <span class=\"_ _19\"> </span>actividad <span class=\"_ _6\"> </span>i<span class=\"_ _3\"></span>nterrump<span class=\"_ _a\"></span>ida, <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>resultados </div><div class=\"t m0 x8a hd y2c6 ff4 fs6 fc2 sc0 ls0 ws0\">previamente <span class=\"_ _23\"> </span>pres<span class=\"_ _a\"></span>entados <span class=\"_ _23\"> </span>como <span class=\"_ _1a\"> </span>actividades <span class=\"_ _1a\"> </span>interrumpidas, <span class=\"_ _23\"> </span>se <span class=\"_ _23\"> </span>rec<span class=\"_ _a\"></span>lasifican <span class=\"_ _23\"> </span>a <span class=\"_ _1a\"> </span>actividades </div><div class=\"t m0 x8a hd y2c7 ff4 fs6 fc2 sc0 ls0 ws0\">continuadas para todos<span class=\"_ _a\"></span> los ejercicios presentad<span class=\"_ _a\"></span>os.<span class=\"_ _a\"></span> </div><div class=\"t m0 x8a hd y2c8 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x8a hd y4c7 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x8a hd y2ca ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x89 h41 y2cb ff3 fs6 fc2 sc0 ls0 ws0\">k)    Clasificaci\u00f3n de <span class=\"_ _a\"></span>saldos entre corrient<span class=\"_ _a\"></span>e y no corriente<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y2cc ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y2cd ff4 fs6 fc2 sc0 ls0 ws0\">En <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>estado <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>situaci\u00f3n <span class=\"_ _7\"></span>financiera <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>onsolidado <span class=\"_ _7\"></span>adjunto <span class=\"_ _18\"></span>l<span class=\"_ _a\"></span>os <span class=\"_ _18\"></span>saldos<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>clasifican <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>funci\u00f3n <span class=\"_ _7\"></span>de </div><div class=\"t m0 x40 hd y2ce ff4 fs6 fc2 sc0 ls0 ws0\">sus <span class=\"_ _7\"></span>vencimientos, <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>decir, <span class=\"_ _7\"></span>como <span class=\"_ _18\"></span>corr<span class=\"_ _a\"></span>iente <span class=\"_ _7\"></span>aquellos <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>vencimiento <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>plazo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>liquidaci\u00f3n <span class=\"_ _7\"></span>es </div><div class=\"t m0 x40 hd y2cf ff4 fs6 fc2 sc0 ls0 ws0\">igual <span class=\"_ _16\"> </span>o <span class=\"_ _4\"></span>inferior <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>doce <span class=\"_ _4\"> </span>me<span class=\"_ _a\"></span>ses <span class=\"_ _4\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>como <span class=\"_ _16\"> </span>no <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>orriente <span class=\"_ _16\"> </span>los <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>vencimiento <span class=\"_ _16\"> </span>o <span class=\"_ _16\"> </span>plazo <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>liquidaci\u00f3n </div><div class=\"t m0 x40 hd y2d0 ff4 fs6 fc2 sc0 ls0 ws0\">superior a dicho per\u00edod<span class=\"_ _a\"></span>o. </div><div class=\"t m0 x40 hd y2d1 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y2d2 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y2d3 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 xb6 h41 y2d4 ff3 fs2 fc2 sc0 ls6 ws0\">l)<span class=\"ls0\"> <span class=\"_ _c\"> </span><span class=\"fs6\">Impuesto sobre la<span class=\"_ _a\"></span>s ganancias; activos y pas<span class=\"_ _a\"></span>ivos por impuestos dif<span class=\"_ _a\"></span>eridos<span class=\"_ _a\"></span> </span></span></div><div class=\"t m0 x6d hd y2d5 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y2d6 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y2d7 ff4 fs6 fc2 sc0 ls0 ws0\">El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>revisa <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fec<span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>ierre <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>ejercici<span class=\"_ _a\"></span>o, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>ntable <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>impuestos </div><div class=\"t m0 x40 hd y2d8 ff4 fs6 fc2 sc0 ls0 ws0\">diferidos, <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>objeto <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>reducir <span class=\"_ _18\"></span>dicho <span class=\"_ _9\"></span>va<span class=\"_ _a\"></span>lor <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>m<span class=\"_ _a\"></span>edida <span class=\"_ _9\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>que <span class=\"_ _18\"></span>no <span class=\"_ _9\"></span>es <span class=\"_ _18\"></span>proba<span class=\"_ _a\"></span>ble <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>v<span class=\"_ _a\"></span>ayan <span class=\"_ _18\"></span>a </div><div class=\"t m0 x40 hd y2d9 ff4 fs6 fc2 sc0 ls0 ws0\">existir suficientes bases <span class=\"_ _a\"></span>imponibles positivas f<span class=\"_ _a\"></span>uturas para compensarlos<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y2da ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y2db ff4 fs6 fc2 sc0 ls0 ws0\">Los <span class=\"_ _5\"> </span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _29\"> </span>por <span class=\"_ _29\"> </span>impuest<span class=\"_ _a\"></span>os <span class=\"_ _5\"> </span>dif<span class=\"_ _a\"></span>eridos <span class=\"_ _29\"> </span>que <span class=\"_ _29\"> </span>no <span class=\"_ _29\"> </span>cumplen <span class=\"_ _17\"> </span>las <span class=\"_ _29\"> </span>condiciones <span class=\"_ _15\"> </span>anterior<span class=\"_ _a\"></span>es <span class=\"_ _29\"> </span>no <span class=\"_ _5\"> </span>s<span class=\"_ _a\"></span>on </div><div class=\"t m0 x40 hd y2dc ff4 fs6 fc2 sc0 ls0 ws0\">reconocidos <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>estad<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>ituaci\u00f3n <span class=\"_ _9\"></span>financiera <span class=\"_ _9\"></span>cons<span class=\"_ _a\"></span>olidado. <span class=\"_ _9\"></span>El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>reco<span class=\"_ _a\"></span>nsidera <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>cierre <span class=\"_ _9\"></span>del<span class=\"_ _3a\"> </span></div></div>ejercicio, <span class=\"_ _18\"></span>si <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>cumplen <span class=\"_ _18\"></span>las<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>condiciones <span class=\"_ _18\"></span>para <span class=\"_ _7\"></span>reconocer <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>activos <span class=\"_ _7\"></span>por <span class=\"_ _18\"></span>impuestos<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>diferidos <span class=\"_ _18\"></span>que previamente no ha<span class=\"_ _a\"></span>b\u00edan sido reconocidos.<span class=\"_ _a\"></span> Las <span class=\"_ _a\"></span>difere<span class=\"_ _a\"></span>ncias <span class=\"_ _a\"></span>tem<span class=\"_ _a\"></span>porarias <span class=\"_ _9\"></span>imponibles <span class=\"_ _9\"></span>se <span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>onocen <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>todos <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>asos <span class=\"_ _a\"></span>except<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>surjan <span class=\"_ _9\"></span>del reconocimiento <span class=\"_ _9\"></span>inicia<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>f<span class=\"_ _a\"></span>ondo <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>mercio <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>activo <span class=\"_ _9\"></span>o <span class=\"_ _18\"></span>pasivo <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>tran<span class=\"_ _a\"></span>sacci\u00f3n <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>no es  un<span class=\"_ _3\"></span>a  combinaci\u00f3n <span class=\"_ _22\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _22\"> </span>n<span class=\"_ _a\"></span>egocios  y <span class=\"_ _22\"> </span>en  l<span class=\"_ _3\"></span>a  fecha <span class=\"_ _22\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>la  transacci\u00f3n <span class=\"_ _22\"> </span>n<span class=\"_ _a\"></span>o <span class=\"_ _22\"> </span>afect<span class=\"_ _a\"></span>a  ni<span class=\"_ _3\"></span>  al <span class=\"_ _22\"> </span>resultado contable ni a la bas<span class=\"_ _a\"></span>e imponible fiscal. <span class=\"_ _a\"></span> Las <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>iferencias <span class=\"_ _18\"></span>temporaria<span class=\"_ _a\"></span>s <span class=\"_ _9\"></span>deduc<span class=\"_ _a\"></span>ibles <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>reco<span class=\"_ _a\"></span>nocen <span class=\"_ _18\"></span>siempre <span class=\"_ _18\"></span>que <span class=\"_ _18\"></span>resulte <span class=\"_ _18\"></span>pro<span class=\"_ _a\"></span>bable <span class=\"_ _18\"></span>que <span class=\"_ _18\"></span>existan bases <span class=\"_ _a\"></span>impo<span class=\"_ _a\"></span>nibles <span class=\"_ _a\"></span>posi<span class=\"_ _a\"></span>tivas <span class=\"_ _a\"></span>futuras<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>sufici<span class=\"_ _a\"></span>entes <span class=\"_ _a\"></span>para<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>su <span class=\"_ _9\"></span>compensaci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>excepto <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>aquellos <span class=\"_ _9\"></span>casos en <span class=\"_ _6\"> </span>l<span class=\"_ _3\"></span>as <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>las <span class=\"_ _19\"> </span>di<span class=\"_ _a\"></span>ferencias <span class=\"_ _6\"> </span>surjan <span class=\"_ _6\"> </span>del <span class=\"_ _19\"> </span>reconoc<span class=\"_ _a\"></span>imiento <span class=\"_ _6\"> </span>inicial <span class=\"_ _19\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _6\"> </span>activos <span class=\"_ _19\"> </span>o <span class=\"_ _6\"> </span>pasivos <span class=\"_ _6\"> </span>en <span class=\"_ _19\"> </span>u<span class=\"_ _a\"></span>na transacci\u00f3n <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>n<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>una <span class=\"_ _9\"></span>combinaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>negocios <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fech<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>transacci\u00f3n <span class=\"_ _a\"></span>no <span class=\"_ _9\"></span>afecta <span class=\"_ _a\"></span>ni al resultado contable <span class=\"_ _a\"></span>ni a la base impon<span class=\"_ _a\"></span>ible fiscal.<span class=\"_ _a\"></span> El <span class=\"_ _4\"> </span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _16\"> </span>reconoce <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>conversi\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>u<span class=\"_ _a\"></span>n <span class=\"_ _16\"> </span>activo <span class=\"_ _16\"> </span>por <span class=\"_ _16\"> </span>impuesto <span class=\"_ _16\"> </span>diferido <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>una <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>uenta <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>cobrar frente <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>Administraci\u00f3n <span class=\"_ _18\"></span>P\u00fablica, <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>uando <span class=\"_ _9\"></span>es <span class=\"_ _18\"></span>exigible <span class=\"_ _9\"></span>seg\u00fan <span class=\"_ _18\"></span>lo <span class=\"_ _9\"></span>dispuesto <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>la<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>legislaci\u00f3n <span class=\"_ _9\"></span>fisca<span class=\"_ _a\"></span>l vigente.  El <span class=\"_ _4\"></span>Grupo <span class=\"_ _16\"> </span>s\u00f3lo <span class=\"_ _4\"> </span>com<span class=\"_ _a\"></span>pensa <span class=\"_ _16\"> </span>los <span class=\"_ _4\"> </span>activos <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>pasivos <span class=\"_ _4\"> </span>por <span class=\"_ _16\"> </span>impuesto <span class=\"_ _4\"> </span>sobre <span class=\"_ _16\"> </span>las <span class=\"_ _4\"> </span>gana<span class=\"_ _a\"></span>ncias <span class=\"_ _4\"> </span>corriente <span class=\"_ _16\"> </span>si existe <span class=\"_ _22\"> </span>un  derecho <span class=\"_ _22\"> </span>legal <span class=\"_ _22\"> </span>fr<span class=\"_ _a\"></span>ente <span class=\"_ _22\"> </span>a  las <span class=\"_ _16\"> </span>a<span class=\"_ _a\"></span>utoridades <span class=\"_ _e\"> </span>fiscales  y <span class=\"_ _16\"> </span>tiene  la <span class=\"_ _22\"> </span>intenci\u00f3n  de <span class=\"_ _16\"> </span>liqu<span class=\"_ _a\"></span>idar <span class=\"_ _22\"> </span>las deudas que res<span class=\"_ _a\"></span>ulten por <span class=\"_ _a\"></span>su importe neto <span class=\"_ _a\"></span>o bien real<span class=\"_ _a\"></span>izar los ac<span class=\"_ _a\"></span>tivos y liquidar las <span class=\"_ _a\"></span>deudas de f<span class=\"_ _a\"></span>orma simult\u00e1nea.  m)<span class=\"ls0\"> <span class=\"_ _29\"> </span><span class=\"fs6\">Beneficios<span class=\"_ _a\"></span> por acci\u00f3n<span class=\"_ _a\"></span> </span></span>El <span class=\"_ _7\"></span>beneficio <span class=\"_ _7\"></span>b<span class=\"_ _a\"></span>\u00e1sico <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>ac<span class=\"_ _a\"></span>ci\u00f3n <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>ca<span class=\"_ _a\"></span>lcula <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>ociente <span class=\"_ _7\"></span>entre<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>benefic<span class=\"_ _a\"></span>io <span class=\"_ _7\"></span>neto <span class=\"_ _7\"></span>del<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>per\u00edodo atribuible <span class=\"_ _a\"></span>a l<span class=\"_ _a\"></span>os acc<span class=\"_ _a\"></span>ionistas <span class=\"_ _a\"></span>de l<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>Sociedad Do<span class=\"_ _a\"></span>minante <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el n<span class=\"_ _a\"></span>\u00famero me<span class=\"_ _a\"></span>dio p<span class=\"_ _a\"></span>onderado <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>acciones ordinarias <span class=\"_ _7\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>circulaci\u00f3n <span class=\"_ _7\"></span>durante<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>dicho <span class=\"_ _7\"></span>per\u00edodo, <span class=\"_ _4\"></span>sin <span class=\"_ _7\"></span>incluir <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>n<span class=\"_ _a\"></span>\u00famero <span class=\"_ _7\"></span>medio <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>acciones <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>la sociedad dominante e<span class=\"_ _a\"></span>n cartera de las soc<span class=\"_ _a\"></span>iedades del Grupo.<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span> El <span class=\"_ _4\"></span>beneficio<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>por <span class=\"_ _4\"> </span>acc<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _4\"></span>diluido <span class=\"_ _4\"> </span>se <span class=\"_ _16\"> </span>calcula <span class=\"_ _16\"> </span>ajustando <span class=\"_ _4\"> </span>el <span class=\"_ _16\"> </span>n\u00famero <span class=\"_ _4\"> </span>medio<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>pondera<span class=\"_ _a\"></span>do <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>ac<span class=\"_ _a\"></span>ciones ordinarias <span class=\"_ _9\"></span>en<span class=\"_ _3a\"> </span>circu<span class=\"_ _a\"></span>laci\u00f3n <span class=\"_ _a\"></span>p<span class=\"_ _a\"></span>ara <span class=\"_ _9\"></span>reflejar <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>convers<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>todas <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>ac<span class=\"_ _a\"></span>ciones <span class=\"_ _9\"></span>ordinarias <span class=\"_ _9\"></span>p<span class=\"_ _a\"></span>otenciales dilusivas.  A <span class=\"_ _4\"> </span>est<span class=\"_ _a\"></span>os <span class=\"_ _4\"> </span>efec<span class=\"_ _a\"></span>tos, <span class=\"_ _4\"> </span>se<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>consi<span class=\"_ _a\"></span>dera <span class=\"_ _4\"> </span>que<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>la <span class=\"_ _16\"> </span>conversi\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>tie<span class=\"_ _a\"></span>ne <span class=\"_ _4\"> </span>lugar <span class=\"_ _16\"> </span>al <span class=\"_ _16\"> </span>comienzo <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>periodo <span class=\"_ _16\"> </span>o <span class=\"_ _4\"> </span>en <span class=\"_ _16\"> </span>el momento <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>em<span class=\"_ _a\"></span>isi\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _18\"></span>acciones <span class=\"_ _18\"></span>ord<span class=\"_ _a\"></span>inarias <span class=\"_ _7\"></span>potenciales, <span class=\"_ _18\"></span>si <span class=\"_ _7\"></span>estas <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>hub<span class=\"_ _a\"></span>iesen <span class=\"_ _18\"></span>puesto <span class=\"_ _7\"></span>en circulaci\u00f3n durante e<span class=\"_ _a\"></span>l propio periodo.<span class=\"_ _3a\"> </span> <span class=\"_ _a\"></span> La <span class=\"_ _4\"> </span>operac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>conversi\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>warrants <span class=\"_ _16\"> </span>ha <span class=\"_ _4\"> </span>supuest<span class=\"_ _a\"></span>o <span class=\"_ _4\"> </span>que <span class=\"_ _16\"> </span>el <span class=\"_ _4\"> </span>benef<span class=\"_ _a\"></span>icio <span class=\"_ _4\"></span>por <span class=\"_ _16\"> </span>acci\u00f3n <span class=\"_ _4\"> </span>dilui<span class=\"_ _a\"></span>do <span class=\"_ _4\"> </span>sea diferente del beneficio<span class=\"_ _a\"></span> b\u00e1sico por acci\u00f3n (ver Not<span class=\"_ _a\"></span>a 11).<span class=\"_ _a\"></span> n)<span class=\"ls0\"> <span class=\"_ _2d\"> </span><span class=\"fs6\">Transacciones en moned<span class=\"_ _a\"></span>a extranjera <span class=\"_ _a\"></span> </span></span>Las <span class=\"_ _a\"></span>operaciones <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>ealizadas <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>mo<span class=\"_ _a\"></span>neda <span class=\"_ _a\"></span>distinta<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>uncional <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ca<span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>sociedad <span class=\"_ _9\"></span>se <span class=\"_ _a\"></span>registran <span class=\"_ _9\"></span>en la <span class=\"_ _16\"> </span>moneda <span class=\"_ _16\"> </span>funcional <span class=\"_ _16\"> </span>del<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>Grupo <span class=\"_ _16\"> </span>(euros) <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>los <span class=\"_ _16\"> </span>tipos <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>ca<span class=\"_ _a\"></span>mbio <span class=\"_ _16\"> </span>vigentes <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>momento <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>la<span class=\"_ _3a\"> </span> transacci\u00f3n. <span class=\"_ _19\"> </span>Durante  e<span class=\"_ _a\"></span>l <span class=\"_ _19\"> </span>ejercicio, <span class=\"_ _19\"> </span>las  diferencias <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>se <span class=\"_ _19\"> </span>producen <span class=\"_ _19\"> </span>entre  el <span class=\"_ _19\"> </span>tipo <span class=\"_ _19\"> </span>de  c<span class=\"_ _a\"></span>ambio contabilizado <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>se<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>encuentra <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>vigor <span class=\"_ _16\"> </span>a<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>la<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>fecha <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>cobro <span class=\"_ _16\"> </span>o <span class=\"_ _16\"> </span>pago <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>registran <span class=\"_ _16\"> </span>com<span class=\"_ _a\"></span>o resultados financieros e<span class=\"_ _a\"></span>n la Cuenta de Resu<span class=\"_ _a\"></span>ltados Cons<span class=\"_ _a\"></span>olidada. <span class=\"_ _a\"></span> Asimismo, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>conversi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>saldos <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cobrar <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>pagar <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cada <span class=\"_ _7\"></span>a\u00f1o <span class=\"_ _7\"></span>en moneda <span class=\"_ _16\"> </span>distinta <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _4\"> </span>fu<span class=\"_ _a\"></span>ncional <span class=\"_ _16\"> </span>en <span class=\"_ _4\"> </span>l<span class=\"_ _a\"></span>a <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>est\u00e1n <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>enominados <span class=\"_ _16\"> </span>los <span class=\"_ _16\"> </span>estados <span class=\"_ _16\"> </span>financieros <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>las<span class=\"_ _3a\"> </span> sociedades <span class=\"_ _16\"> </span>que <span class=\"_ _4\"> </span>form<span class=\"_ _a\"></span>an <span class=\"_ _16\"> </span>parte <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>el <span class=\"_ _4\"> </span>per\u00ed<span class=\"_ _a\"></span>metro <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>con<span class=\"_ _a\"></span>solidaci\u00f3n <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>e <span class=\"_ _4\"> </span>r<span class=\"_ _a\"></span>ealiza <span class=\"_ _4\"> </span>al<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>tip<span class=\"_ _a\"></span>o <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>cambio <span class=\"_ _16\"> </span>de cierre.  Los <span class=\"_ _16\"> </span>ajustes <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>f<span class=\"_ _a\"></span>ondo <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>comerc<span class=\"_ _a\"></span>io <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>valor <span class=\"_ _16\"> </span>razon<span class=\"_ _a\"></span>able <span class=\"_ _16\"> </span>generados <span class=\"_ _22\"> </span>en <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>adquisici\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>una<span class=\"_ _a\"></span> entidad extranjera <span class=\"_ _a\"></span>se consi<span class=\"_ _a\"></span>deran activos <span class=\"_ _a\"></span>y pasivos de <span class=\"_ _a\"></span>la entidad <span class=\"_ _a\"></span>extranjera y<span class=\"_ _a\"></span> se convierte<span class=\"_ _a\"></span>n seg\u00fan el tipo vigente al cierr<span class=\"_ _a\"></span>e.  o)<span class=\"ls0\"> <span class=\"_ _2d\"> </span><span class=\"fs6\">Instrumentos de Pat<span class=\"_ _a\"></span>rimonio<span class=\"_ _a\"></span> </span></span>Los <span class=\"_ _6\"> </span>instrumentos <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>c<span class=\"_ _a\"></span>apital <span class=\"_ _6\"> </span>y <span class=\"_ _19\"> </span>o<span class=\"_ _a\"></span>tros <span class=\"_ _6\"> </span>instrumentos <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>p<span class=\"_ _a\"></span>atrimonio <span class=\"_ _6\"> </span>emitidos <span class=\"_ _6\"> </span>por <span class=\"_ _6\"> </span>la <span class=\"_ _19\"> </span>Soci<span class=\"_ _a\"></span>edad Dominante <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>registran <span class=\"_ _9\"></span>por<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>import<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>recibido <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>patrimonio <span class=\"_ _9\"></span>neto, <span class=\"_ _9\"></span>neto <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>costes <span class=\"_ _9\"></span>directos de emisi\u00f3n.  p)<span class=\"ls0\"> <span class=\"_ _2d\"> </span><span class=\"fs6\">Arrendamientos<span class=\"_ _a\"></span> </span></span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>act\u00fa<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>como <span class=\"_ _9\"></span>arrendatari<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>varias <span class=\"_ _9\"></span>oficinas, <span class=\"_ _9\"></span>maquinaria<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>veh\u00edculos. <span class=\"_ _a\"></span>E<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>aplica <span class=\"_ _9\"></span>un \u00fanico <span class=\"_ _7\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>reconoc<span class=\"_ _a\"></span>imiento <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>valoraci\u00f3n <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>t<span class=\"_ _a\"></span>odos <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>arrendamientos <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>opera como arrendatario, exc<span class=\"_ _a\"></span>epto para los activ<span class=\"_ _a\"></span>os de bajo valor y los <span class=\"_ _a\"></span>arrendamientos a <span class=\"_ _a\"></span>corto plazo.<span class=\"_ _9\"></span> \u2022 Derechos de uso<span class=\"_ _a\"></span><span class=\"ff3\"> </span>El <span class=\"_ _a\"></span>Gru<span class=\"_ _a\"></span>po <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>econoce <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>der<span class=\"_ _a\"></span>echos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>uso <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>i<span class=\"_ _a\"></span>nicio <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>arrenda<span class=\"_ _a\"></span>miento. <span class=\"_ _9\"></span>Es <span class=\"_ _9\"></span>decir, <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>fecha <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l activo <span class=\"_ _a\"></span>subyace<span class=\"_ _a\"></span>nte <span class=\"_ _a\"></span>est\u00e1 <span class=\"_ _9\"></span>dis<span class=\"_ _a\"></span>ponible <span class=\"_ _a\"></span>para <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>uso. <span class=\"_ _9\"></span>Los <span class=\"_ _9\"></span>derechos <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>us<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>v<span class=\"_ _a\"></span>aloran <span class=\"_ _9\"></span>al <span class=\"_ _a\"></span>cos<span class=\"_ _a\"></span>te, <span class=\"_ _a\"></span>menos la <span class=\"_ _4\"> </span>amort<span class=\"_ _a\"></span>izaci\u00f3n <span class=\"_ _16\"> </span>acumulada <span class=\"_ _16\"> </span>y <span class=\"_ _4\"> </span>p\u00e9rd<span class=\"_ _a\"></span>idas <span class=\"_ _16\"> </span>por <span class=\"_ _4\"> </span>deterioro<span class=\"_ _a\"></span>, <span class=\"_ _16\"> </span>y <span class=\"_ _4\"> </span>se <span class=\"_ _16\"> </span>ajustan <span class=\"_ _16\"> </span>por <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>ualquier <span class=\"_ _16\"> </span>cambio <span class=\"_ _16\"> </span>en <span class=\"_ _4\"> </span>la valoraci\u00f3n de los pasivos <span class=\"_ _a\"></span>por arrendamient<span class=\"_ _a\"></span>o asociados.<span class=\"_ _a\"></span> Los derechos de uso est\u00e1<span class=\"_ _a\"></span>n sujetos al an\u00e1<span class=\"_ _a\"></span>lisis del deterioro<span class=\"_ _3a\"> </span>.<span class=\"_ _a\"></span> \u2022 Pasivos por arrend<span class=\"_ _a\"></span>amiento<span class=\"_ _a\"></span><span class=\"ff3\"> </span>Al <span class=\"_ _a\"></span>inic<span class=\"_ _a\"></span>io <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>arren<span class=\"_ _a\"></span>damiento, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>reconoce <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>pasivos<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>arrend<span class=\"_ _a\"></span>amiento <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>actual<span class=\"_ _a\"></span> de los pagos por arr<span class=\"_ _a\"></span>endamiento que s<span class=\"_ _a\"></span>e realizar\u00e1n dura<span class=\"_ _a\"></span>nte el plazo del arrendam<span class=\"_ _a\"></span>iento. <span class=\"_ _a\"></span> Los <span class=\"_ _9\"></span>pagos <span class=\"_ _18\"></span>por <span class=\"_ _9\"></span>arren<span class=\"_ _a\"></span>damiento <span class=\"_ _9\"></span>incluyen <span class=\"_ _18\"></span>pagos <span class=\"_ _9\"></span>fijos<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>(incluidos <span class=\"_ _18\"></span>los <span class=\"_ _9\"></span>pagos <span class=\"_ _18\"></span>que <span class=\"_ _9\"></span>con<span class=\"_ _a\"></span>tractualmente <span class=\"_ _18\"></span>se podr\u00edan <span class=\"_ _15\"> </span>c<span class=\"_ _a\"></span>alificar <span class=\"_ _15\"> </span>como <span class=\"_ _1f\"> </span>variab<span class=\"_ _a\"></span>les, <span class=\"_ _15\"> </span>pero <span class=\"_ _1f\"> </span>que <span class=\"_ _1f\"> </span>en <span class=\"_ _15\"> </span>e<span class=\"_ _a\"></span>sencia <span class=\"_ _15\"> </span>fijos) <span class=\"_ _1f\"> </span>menos <span class=\"_ _1f\"> </span>los <span class=\"_ _1f\"> </span>incentivos <span class=\"_ _1f\"> </span>por arrendamiento, <span class=\"_ _16\"> </span>pag<span class=\"_ _a\"></span>os <span class=\"_ _16\"> </span>variables <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>dependen<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>un <span class=\"_ _16\"> </span>\u00edndice <span class=\"_ _16\"> </span>o <span class=\"_ _16\"> </span>un <span class=\"_ _16\"> </span>tipo <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>los <span class=\"_ _16\"> </span>importes<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>se espera que se paguen<span class=\"_ _a\"></span> en concepto de gara<span class=\"_ _a\"></span>nt\u00edas de valor residua<span class=\"_ _a\"></span>l. <span class=\"_ _a\"></span> Cuando <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>calcula <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>va<span class=\"_ _a\"></span>lor <span class=\"_ _4\"></span>actual <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>pagos <span class=\"_ _4\"> </span>p<span class=\"_ _a\"></span>or <span class=\"_ _4\"></span>arrendamiento, <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>Gru<span class=\"_ _a\"></span>po <span class=\"_ _4\"></span>utiliza <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>tipo <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span> inter\u00e9s  incremental  a <span class=\"_ _22\"> </span>fec<span class=\"_ _a\"></span>ha  de <span class=\"_ _22\"> </span>i<span class=\"_ _a\"></span>nicio  del <span class=\"_ _22\"> </span>arr<span class=\"_ _a\"></span>endamiento  si  el <span class=\"_ _22\"> </span>ti<span class=\"_ _a\"></span>po  de <span class=\"_ _22\"> </span>int<span class=\"_ _a\"></span>er\u00e9s  impl\u00edcito  en <span class=\"_ _e\"> </span>el arrendamiento no pue<span class=\"_ _a\"></span>de determinarse f\u00e1c<span class=\"_ _a\"></span>ilmente. <span class=\"_ _a\"></span> Despu\u00e9s <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>fecha <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>ini<span class=\"_ _a\"></span>cio, <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>imp<span class=\"_ _a\"></span>orte <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>pasivos <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>arre<span class=\"_ _a\"></span>ndamiento <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>incrementa <span class=\"_ _18\"></span>par<span class=\"_ _a\"></span>a reflejar la acumulaci\u00f3<span class=\"_ _a\"></span>n de intereses y se red<span class=\"_ _a\"></span>uce por los pagos por arr<span class=\"_ _a\"></span>endamiento realizados. <span class=\"_ _9\"></span> \u2022 Arrendamiento<span class=\"_ _a\"></span>s a corto plazo y arrendam<span class=\"_ _a\"></span>ientos de activo<span class=\"_ _a\"></span>s de bajo valor<span class=\"_ _9\"></span><span class=\"ff3\"> </span>El <span class=\"_ _6\"> </span>Gru<span class=\"_ _a\"></span>po <span class=\"_ _6\"> </span>ap<span class=\"_ _a\"></span>lica <span class=\"_ _6\"> </span>la <span class=\"_ _5\"> </span>exenc<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>reconocimiento<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>d<span class=\"_ _a\"></span>el <span class=\"_ _6\"> </span>arrendami<span class=\"_ _a\"></span>ento <span class=\"_ _6\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _6\"> </span>cort<span class=\"_ _a\"></span>o <span class=\"_ _6\"> </span>plazo <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>sus arrendamientos <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>maquinaria <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>equipo <span class=\"_ _7\"></span>que <span class=\"_ _18\"></span>tienen <span class=\"_ _7\"></span>un <span class=\"_ _18\"></span>plazo <span class=\"_ _7\"></span>del <span class=\"_ _18\"></span>arrendamient<span class=\"_ _a\"></span>o <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>12 <span class=\"_ _18\"></span>meses <span class=\"_ _18\"></span>o menos a partir de l<span class=\"_ _a\"></span>a fecha de inicio y no ti<span class=\"_ _a\"></span>enen opci\u00f3n de compra.<span class=\"_ _3a\"> </span><div class=\"c w2 h0_1 gs42\"><div class=\"t m0 x40 hd y1a9 ff4 fs6 fc2 sc0 ls0 ws0\">Tambi\u00e9n <span class=\"_ _9\"></span>aplica <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>exenci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>rec<span class=\"_ _a\"></span>onocimiento <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>act<span class=\"_ _a\"></span>ivos <span class=\"_ _a\"></span>de <span class=\"_ _18\"></span>bajo <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>arr<span class=\"_ _a\"></span>endamientos <span class=\"_ _9\"></span>de </div><div class=\"t m0 x40 hd y1aa ff4 fs6 fc2 sc0 ls0 ws0\">equipos de oficina q<span class=\"_ _a\"></span>ue se consideran de b<span class=\"_ _a\"></span>ajo valor. <span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y1ab ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y1ac ff4 fs6 fc2 sc0 ls0 ws0\">Los <span class=\"_ _9\"></span>pagos <span class=\"_ _9\"></span>por<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>arr<span class=\"_ _a\"></span>endamientos <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>arrendamientos<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>corto <span class=\"_ _9\"></span>plazo<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>arr<span class=\"_ _a\"></span>endamientos <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _9\"></span>de </div><div class=\"t m0 x40 hd y1dd ff4 fs6 fc2 sc0 ls0 ws0\">bajo valor se recon<span class=\"_ _a\"></span>ocen como gastos lineal<span class=\"_ _a\"></span>es durante el plazo de<span class=\"_ _a\"></span>l arrendamiento.<span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y1de ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 h41 y1df ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 h6f yef ffe fs6 fc2 sc0 ls0 ws0\">\u2022 <span class=\"_ _9\"></span>Juicios<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>aplicados<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>determinaci\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>del <span class=\"_ _18\"></span>plazo <span class=\"_ _18\"></span>del <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span>rrendamiento<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>los <span class=\"_ _9\"></span>con<span class=\"_ _a\"></span>tratos <span class=\"_ _9\"></span>con </div><div class=\"t m0 x40 h41 y1e0 ff3 fs6 fc2 sc0 ls0 ws0\">opci\u00f3n de renovaci\u00f3n<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y1e1 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y1e2 ff4 fs6 fc2 sc0 ls0 ws0\">El <span class=\"_ _1f\"> </span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _1f\"> </span>determ<span class=\"_ _a\"></span>ina <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>plazo <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>arrendamie<span class=\"_ _a\"></span>nto <span class=\"_ _8\"> </span>como <span class=\"_ _8\"> </span>el <span class=\"_ _1f\"> </span>p<span class=\"_ _a\"></span>lazo <span class=\"_ _1f\"> </span>no <span class=\"_ _8\"> </span>ca<span class=\"_ _a\"></span>ncelable <span class=\"_ _1f\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _8\"> </span>un </div><div class=\"t m0 x40 hd y1e3 ff4 fs6 fc2 sc0 ls0 ws0\">arrendamiento, <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>a\u00f1aden <span class=\"_ _7\"></span>los <span class=\"_ _18\"></span>p<span class=\"_ _a\"></span>er\u00edodos <span class=\"_ _7\"></span>opcionales <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>prorrogar <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>arrendamiento, <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>es </div><div class=\"t m0 x40 hd y1e4 ff4 fs6 fc2 sc0 ls0 ws0\">razonablemente ciert<span class=\"_ _a\"></span>o que esa opci\u00f3n se ej<span class=\"_ _a\"></span>erza. <span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y1e5 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y1e6 ff4 fs6 fc2 sc0 ls0 ws0\">Tambi\u00e9n <span class=\"_ _7\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>inc<span class=\"_ _a\"></span>luyen <span class=\"_ _7\"></span>los <span class=\"_ _4\"> </span>p<span class=\"_ _a\"></span>er\u00edodos <span class=\"_ _7\"></span>cub<span class=\"_ _a\"></span>iertos <span class=\"_ _7\"></span>por <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>opc<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _4\"> </span>rescindir <span class=\"_ _4\"> </span>el <span class=\"_ _4\"></span>arrendamiento, <span class=\"_ _4\"> </span>si <span class=\"_ _4\"></span>es </div><div class=\"t m0 x40 hd y1e7 ff4 fs6 fc2 sc0 ls0 ws0\">razonablemente <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>ierto <span class=\"_ _16\"> </span>que <span class=\"_ _22\"> </span>no <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>ej<span class=\"_ _a\"></span>ercer\u00e1 <span class=\"_ _16\"> </span>esa <span class=\"_ _22\"> </span>opci\u00f3n.<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span>El <span class=\"_ _16\"> </span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _16\"> </span>tiene <span class=\"_ _22\"> </span>la <span class=\"_ _16\"> </span>opci\u00f3<span class=\"_ _a\"></span>n, <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>virtu<span class=\"_ _a\"></span>d <span class=\"_ _16\"> </span>de </div><div class=\"t m0 x40 hd y1e8 ff4 fs6 fc2 sc0 ls0 ws0\">algunos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>sus <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>ontratos, <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>arrendar <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>plazos <span class=\"_ _a\"></span>adicionales <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>tres <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>inco a<span class=\"_ _a\"></span>\u00f1os. <span class=\"_ _a\"></span>El </div><div class=\"t m0 x40 hd y1e9 ff4 fs6 fc2 sc0 ls0 ws0\">Grupo ev<span class=\"_ _a\"></span>al\u00faa si es<span class=\"_ _a\"></span> razona<span class=\"_ _a\"></span>blemente c<span class=\"_ _a\"></span>ierto ejercer <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>opci\u00f3n de<span class=\"_ _a\"></span> renovar. <span class=\"_ _a\"></span>Es d<span class=\"_ _a\"></span>ecir, c<span class=\"_ _a\"></span>onsidera todos<span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y1ea ff4 fs6 fc2 sc0 ls0 ws0\">los factores pertinentes qu<span class=\"_ _a\"></span>e crean un incentivo eco<span class=\"_ _a\"></span>n\u00f3mico para renovar.<span class=\"_ _3a\"> </span> <span class=\"_ _9\"></span> </div><div class=\"t m0 x40 hd y1eb ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y1ec ff4 fs6 fc2 sc0 ls0 ws0\">Despu\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>inicio, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>reeval\u00faa <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>plazo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>arrendamie<span class=\"_ _a\"></span>nto <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>hay <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>evento </div><div class=\"t m0 x40 hd y1ed ff4 fs6 fc2 sc0 ls0 ws0\">significativo <span class=\"_ _9\"></span>o <span class=\"_ _18\"></span>un <span class=\"_ _9\"></span>cambio <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _18\"></span>circunstancias <span class=\"_ _18\"></span>que <span class=\"_ _9\"></span>es<span class=\"_ _a\"></span>t\u00e9 <span class=\"_ _9\"></span>bajo <span class=\"_ _9\"></span>su <span class=\"_ _18\"></span>control <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>afec<span class=\"_ _a\"></span>te <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>u <span class=\"_ _9\"></span>capacidad </div><div class=\"t m0 x40 hd y13 ff4 fs6 fc2 sc0 ls0 ws0\">para ejercer, o no ej<span class=\"_ _a\"></span>ercer, la opci\u00f3n de re<span class=\"_ _a\"></span>novaci\u00f3n.<span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y1ee ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y1ef ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x89 h41 y1f0 ff3 fs2 fc2 sc0 ls1a ws0\">q)<span class=\"ls0\"> <span class=\"_ _2d\"> </span><span class=\"fs6\">Indemnizaciones por de<span class=\"_ _a\"></span>spido<span class=\"_ _a\"></span> </span></span></div><div class=\"t m0 x40 hd y1f1 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y1f2 ff4 fs6 fc2 sc0 ls0 ws0\">Las i<span class=\"_ _a\"></span>ndemnizaciones <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>ese se <span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>onocen e<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>la fec<span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>anterior <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>(i) <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span> G<span class=\"_ _a\"></span>rupo y<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>no p<span class=\"_ _a\"></span>uede </div><div class=\"t m0 x40 hd y1f3 ff4 fs6 fc2 sc0 ls0 ws0\">retirar la oferta y (ii) c<span class=\"_ _a\"></span>uando se reconocen l<span class=\"_ _a\"></span>os costes de una reestruc<span class=\"_ _a\"></span>turaci\u00f3n. <span class=\"_ _9\"></span> </div><div class=\"t m0 x40 hd y1f4 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 hd y1f5 ff4 fs6 fc2 sc0 ls0 ws0\">En <span class=\"_ _a\"></span>las <span class=\"_ _9\"></span>indem<span class=\"_ _a\"></span>nizaciones <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>ese <span class=\"_ _a\"></span>consecu<span class=\"_ _a\"></span>encia <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>decisi\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>emplead<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>aceptar<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>una<span class=\"_ _a\"></span> </div><div class=\"t m0 x40 hd y1f6 ff4 fs6 fc2 sc0 ls0 ws0\">oferta, <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>cons<span class=\"_ _a\"></span>idera <span class=\"_ _18\"></span>que <span class=\"_ _18\"></span>el<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>Grupo <span class=\"_ _18\"></span>ya <span class=\"_ _18\"></span>no <span class=\"_ _18\"></span>p<span class=\"_ _a\"></span>uede <span class=\"_ _18\"></span>retirar <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>oferta, <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>fecha <span class=\"_ _18\"></span>a<span class=\"_ _a\"></span>nterior <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>entre <span class=\"_ _7\"></span>la </div><div class=\"t m0 x40 hd y2de ff4 fs6 fc2 sc0 ls0 ws0\">que los e<span class=\"_ _a\"></span>mpleados acep<span class=\"_ _a\"></span>tan la o<span class=\"_ _a\"></span>ferta y cua<span class=\"_ _a\"></span>ndo surte <span class=\"_ _a\"></span>efecto <span class=\"_ _a\"></span>una restricci\u00f3n <span class=\"_ _a\"></span>sobre l<span class=\"_ _a\"></span>a capacidad <span class=\"_ _a\"></span>del </div><div class=\"t m0 x40 hd y2df ff4 fs6 fc2 sc0 ls0 ws0\">Grupo de retirar la ofert<span class=\"_ _a\"></span>a. </div><div class=\"t m0 x40 hd y2e0 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x8a hd y2e1 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x89 h5 y2e2 ff3 fs2 fc2 sc0 ls1e ws0\">r)<span class=\"ls0\"> <span class=\"_ _14\"> </span><span class=\"fs6\">Elementos patrimoniales<span class=\"_ _a\"></span> de naturaleza medio<span class=\"_ _a\"></span>ambiental<span class=\"_ _a\"></span><span class=\"fs3\"> </span></span></span></div><div class=\"t m0 xa8 hd y2e3 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 xa8 hd y2e4 ff4 fs6 fc2 sc0 ls0 ws0\">Se <span class=\"_ _22\"> </span>c<span class=\"_ _a\"></span>onsideran  activos <span class=\"_ _22\"> </span>de  naturaleza <span class=\"_ _22\"> </span>m<span class=\"_ _a\"></span>edioambiental  los <span class=\"_ _22\"> </span>bienes  que  son <span class=\"_ _22\"> </span>utilizados  de <span class=\"_ _22\"> </span>forma<span class=\"_ _a\"></span> </div><div class=\"t m0 xa8 hd y2e5 ff4 fs6 fc2 sc0 ls0 ws0\">duradera <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>actividad <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _9\"></span>socieda<span class=\"_ _a\"></span>des <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Gr<span class=\"_ _a\"></span>upo, <span class=\"_ _9\"></span>cuya <span class=\"_ _18\"></span>finalidad <span class=\"_ _9\"></span>pr<span class=\"_ _a\"></span>incipal <span class=\"_ _9\"></span>es <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>minimizac<span class=\"_ _a\"></span>i\u00f3n </div><div class=\"t m0 xa8 hd y2e6 ff4 fs6 fc2 sc0 ls0 ws0\">del <span class=\"_ _9\"></span>impacto <span class=\"_ _9\"></span>medioamb<span class=\"_ _a\"></span>iental <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>protec<span class=\"_ _a\"></span>ci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>m<span class=\"_ _a\"></span>ejora <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>medioamb<span class=\"_ _a\"></span>iente, <span class=\"_ _9\"></span>incluyendo <span class=\"_ _18\"></span>la <span class=\"_ _a\"></span>red<span class=\"_ _a\"></span>ucci\u00f3n </div><div class=\"t m0 xa8 hd y2e7 ff4 fs6 fc2 sc0 ls0 ws0\">o eliminaci\u00f3n de la co<span class=\"_ _a\"></span>ntaminaci\u00f3n futura.<span class=\"_ _a\"></span> </div><div class=\"t m0 xa8 hd y2e8 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 xa8 hd y2e9 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x89 h41 y2ea ff3 fs2 fc2 sc0 ls4 ws0\">s)<span class=\"ls0\"> <span class=\"_ _2c\"> </span><span class=\"fs6\">Participaciones no domin<span class=\"_ _a\"></span>antes<span class=\"_ _3a\"> </span></span></span><span class=\"ls0\"><span class=\"fs6\"><span class=\"_ _a\"></span> </span></span></div><div class=\"t m0 xa8 hc y4ee ff1 fs3 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 xa8 hd y4ef ff4 fs6 fc2 sc0 ls0 ws0\">Los <span class=\"_ _a\"></span>benef<span class=\"_ _a\"></span>icios <span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>p\u00e9rdidas <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>cada <span class=\"_ _a\"></span>u<span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>omponentes <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>otro <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>esultado <span class=\"_ _9\"></span>global <span class=\"_ _9\"></span>son <span class=\"_ _9\"></span>atribuidos </div><div class=\"t m0 xa8 hd y4f0 ff4 fs6 fc2 sc0 ls0 ws0\">a los socios externos<span class=\"_ _a\"></span> de acuerdo con su partici<span class=\"_ _a\"></span>paci\u00f3n. <span class=\"_ _a\"></span> </div><div class=\"t m0 xa8 hd y4f1 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 xa8 hd y4f2 ff4 fs6 fc2 sc0 ls0 ws0\">En <span class=\"_ _18\"></span>aquellos <span class=\"_ _7\"></span>casos <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _18\"></span>minoritario <span class=\"_ _7\"></span>dispone <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>una <span class=\"_ _18\"></span>o<span class=\"_ _a\"></span>pci\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>ve<span class=\"_ _a\"></span>nta <span class=\"_ _18\"></span>(put<span class=\"_ _9\"></span> de <span class=\"_ _18\"></span>minoritarios<span class=\"_ _a\"></span> </div><div class=\"t m0 xa8 hd y4f3 ff4 fs6 fc2 sc0 ls0 ws0\">detalladas <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>l<span class=\"_ _a\"></span>a <span class=\"_ _19\"> </span>Nota <span class=\"_ _19\"> </span>1<span class=\"_ _a\"></span>4) <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>Sociedad <span class=\"_ _6\"> </span>dominante <span class=\"_ _19\"> </span>atrib<span class=\"_ _a\"></span>uye <span class=\"_ _19\"> </span>durante <span class=\"_ _19\"> </span>el <span class=\"_ _6\"> </span>ejercicio <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>resultad<span class=\"_ _a\"></span>o </div><div class=\"t m0 xa8 hd y4f4 ff4 fs6 fc2 sc0 ls0 ws0\">correspondiente <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span>, <span class=\"_ _18\"></span>al <span class=\"_ _18\"></span>cierr<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>ejercici<span class=\"_ _a\"></span>o, <span class=\"_ _18\"></span>reconoce <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>correspondiente <span class=\"_ _18\"></span>p<span class=\"_ _a\"></span>asivo <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>acuerdo <span class=\"_ _18\"></span>con<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>su </div><div class=\"t m0 xa8 hd y4f5 ff4 fs6 fc2 sc0 ls0 ws0\">valor <span class=\"_ _6\"> </span>razonab<span class=\"_ _a\"></span>le, <span class=\"_ _6\"> </span>reconoci<span class=\"_ _a\"></span>endo <span class=\"_ _6\"> </span>la <span class=\"_ _5\"> </span>diferencia <span class=\"_ _6\"> </span>resp<span class=\"_ _a\"></span>ecto <span class=\"_ _6\"> </span>al <span class=\"_ _5\"> </span>importe <span class=\"_ _5\"> </span>de <span class=\"_ _6\"> </span>minorit<span class=\"_ _a\"></span>ario <span class=\"_ _6\"> </span>previame<span class=\"_ _a\"></span>nte </div><div class=\"t m0 xa8 hd y4f6 ff4 fs6 fc2 sc0 ls0 ws0\">reconocido contra reserv<span class=\"_ _a\"></span>as. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "3. Pol\u00edticas Con<span class=\"_ _3\"></span>stables y Normas de<span class=\"_ _3\"></span> Valoraci\u00f3n  Las <span class=\"_ _9\"></span>pr<span class=\"_ _a\"></span>incipales <span class=\"_ _9\"></span>pol\u00ed<span class=\"_ _a\"></span>ticas <span class=\"_ _9\"></span>contables <span class=\"_ _18\"></span>materia<span class=\"_ _a\"></span>les <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>acuerdo <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>lo<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>especificado <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>las<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>Modificaciones <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>la<span class=\"_ _a\"></span> NIC <span class=\"_ _9\"></span>1 <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>D<span class=\"_ _a\"></span>ocumento <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>Pr\u00e1ctica <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _9\"></span>NIIF, <span class=\"_ _18\"></span>N\u00ba2 <span class=\"_ _18\"></span>-<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>Inform<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>R<span class=\"_ _a\"></span>evelar <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>obre <span class=\"_ _9\"></span>Pol\u00edt<span class=\"_ _a\"></span>icas <span class=\"_ _9\"></span>Contables<span class=\"_ _a\"></span> utilizadas <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>elaboraci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>Cuent<span class=\"_ _a\"></span>as <span class=\"_ _9\"></span>Anua<span class=\"_ _a\"></span>les <span class=\"_ _18\"></span>Consolidadas <span class=\"_ _18\"></span>para <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _18\"></span>2023 <span class=\"_ _18\"></span>han <span class=\"_ _18\"></span>sido <span class=\"_ _18\"></span>las siguientes: <span class=\"_ _a\"></span> a)<span class=\"ls0\"> <span class=\"_ _2c\"> </span><span class=\"fs6\">Fondo de comercio<span class=\"_ _a\"></span> </span></span>Los <span class=\"_ _9\"></span>fo<span class=\"_ _a\"></span>ndos <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>omercio <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>recon<span class=\"_ _a\"></span>ocen <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>mo <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>activo <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>con <span class=\"_ _18\"></span>ocasi\u00f3n <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>cad<span class=\"_ _a\"></span>a <span class=\"_ _18\"></span>cierre <span class=\"_ _18\"></span>contable <span class=\"_ _18\"></span>o cuando <span class=\"_ _7\"></span>existen <span class=\"_ _7\"></span>indici<span class=\"_ _a\"></span>os, <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>procede <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>estimar <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>se <span class=\"_ _4\"></span>ha <span class=\"_ _7\"></span>producido <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el<span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>alg\u00fan <span class=\"_ _7\"></span>deterioro <span class=\"_ _7\"></span>que reduzca <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>valor <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>un <span class=\"_ _4\"> </span>importe <span class=\"_ _4\"></span>inferior <span class=\"_ _4\"> </span>a<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>coste <span class=\"_ _4\"> </span>regist<span class=\"_ _a\"></span>rado <span class=\"_ _7\"></span>y<span class=\"_ _a\"></span>, <span class=\"_ _7\"></span>en <span class=\"_ _4\"> </span>cas<span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>afirm<span class=\"_ _a\"></span>ativo, <span class=\"_ _4\"></span>se <span class=\"_ _7\"></span>proc<span class=\"_ _a\"></span>ede <span class=\"_ _4\"></span>al<span class=\"_ _3a\"> </span>oportuno <span class=\"_ _b\"> </span>sa<span class=\"_ _a\"></span>neamiento, <span class=\"_ _28\"> </span>utiliz\u00e1ndose <span class=\"_ _b\"> </span>co<span class=\"_ _a\"></span>mo <span class=\"_ _b\"> </span>contr<span class=\"_ _a\"></span>apartida <span class=\"_ _b\"> </span>el <span class=\"_ _28\"> </span>ep\u00edgrafe <span class=\"_ _28\"> </span>\u201cResultado <span class=\"_ _28\"> </span>por deterioro/reversi\u00f3n d<span class=\"_ _a\"></span>el deterioro de activos\u201d<span class=\"_ _a\"></span> de la cuenta de<span class=\"_ _a\"></span> resultados consolidad<span class=\"_ _a\"></span>a. <span class=\"_ _a\"></span><span class=\"ff4\"> </span>Las <span class=\"_ _9\"></span>p\u00e9rdidas<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>por <span class=\"_ _18\"></span>deterioro <span class=\"_ _18\"></span>relacionadas <span class=\"_ _18\"></span>con <span class=\"_ _18\"></span>los <span class=\"_ _9\"></span>fo<span class=\"_ _a\"></span>ndos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>omercio <span class=\"_ _9\"></span>no<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>son <span class=\"_ _18\"></span>objeto <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>reversi\u00f3<span class=\"_ _a\"></span>n posterior.<span class=\"_ _3a\"> </span>Los <span class=\"_ _a\"></span>criterios <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>recon<span class=\"_ _a\"></span>ocimiento <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>p\u00e9rdi<span class=\"_ _a\"></span>das <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>est<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>y, <span class=\"_ _a\"></span>en<span class=\"_ _3a\"> </span> <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>aso,<span class=\"_ _3\"></span> de  las  recuperaciones  de  las  p\u00e9rdidas  p<span class=\"_ _a\"></span>or  deterioro  registradas  en  ejercici<span class=\"_ _a\"></span>os  anteriores  se recogen en la Nota 3.d.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "a)<span class=\"ls0\"> <span class=\"_ _2c\"> </span><span class=\"fs6\">Fondo de comercio<span class=\"_ _a\"></span> </span></span>Los <span class=\"_ _9\"></span>fo<span class=\"_ _a\"></span>ndos <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>omercio <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>recon<span class=\"_ _a\"></span>ocen <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>mo <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>activo <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>con <span class=\"_ _18\"></span>ocasi\u00f3n <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>cad<span class=\"_ _a\"></span>a <span class=\"_ _18\"></span>cierre <span class=\"_ _18\"></span>contable <span class=\"_ _18\"></span>o cuando <span class=\"_ _7\"></span>existen <span class=\"_ _7\"></span>indici<span class=\"_ _a\"></span>os, <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>procede <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>estimar <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>se <span class=\"_ _4\"></span>ha <span class=\"_ _7\"></span>producido <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el<span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>alg\u00fan <span class=\"_ _7\"></span>deterioro <span class=\"_ _7\"></span>que reduzca <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>valor <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>un <span class=\"_ _4\"> </span>importe <span class=\"_ _4\"></span>inferior <span class=\"_ _4\"> </span>a<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>coste <span class=\"_ _4\"> </span>regist<span class=\"_ _a\"></span>rado <span class=\"_ _7\"></span>y<span class=\"_ _a\"></span>, <span class=\"_ _7\"></span>en <span class=\"_ _4\"> </span>cas<span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>afirm<span class=\"_ _a\"></span>ativo, <span class=\"_ _4\"></span>se <span class=\"_ _7\"></span>proc<span class=\"_ _a\"></span>ede <span class=\"_ _4\"></span>al<span class=\"_ _3a\"> </span>oportuno <span class=\"_ _b\"> </span>sa<span class=\"_ _a\"></span>neamiento, <span class=\"_ _28\"> </span>utiliz\u00e1ndose <span class=\"_ _b\"> </span>co<span class=\"_ _a\"></span>mo <span class=\"_ _b\"> </span>contr<span class=\"_ _a\"></span>apartida <span class=\"_ _b\"> </span>el <span class=\"_ _28\"> </span>ep\u00edgrafe <span class=\"_ _28\"> </span>\u201cResultado <span class=\"_ _28\"> </span>por deterioro/reversi\u00f3n d<span class=\"_ _a\"></span>el deterioro de activos\u201d<span class=\"_ _a\"></span> de la cuenta de<span class=\"_ _a\"></span> resultados consolidad<span class=\"_ _a\"></span>a. <span class=\"_ _a\"></span><span class=\"ff4\"> </span>Las <span class=\"_ _9\"></span>p\u00e9rdidas<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>por <span class=\"_ _18\"></span>deterioro <span class=\"_ _18\"></span>relacionadas <span class=\"_ _18\"></span>con <span class=\"_ _18\"></span>los <span class=\"_ _9\"></span>fo<span class=\"_ _a\"></span>ndos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>omercio <span class=\"_ _9\"></span>no<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>son <span class=\"_ _18\"></span>objeto <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>reversi\u00f3<span class=\"_ _a\"></span>n posterior.<span class=\"_ _3a\"> </span>Los <span class=\"_ _a\"></span>criterios <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>recon<span class=\"_ _a\"></span>ocimiento <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>p\u00e9rdi<span class=\"_ _a\"></span>das <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>est<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>y, <span class=\"_ _a\"></span>en<span class=\"_ _3a\"> </span> <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>aso,<span class=\"_ _3\"></span> de  las  recuperaciones  de  las  p\u00e9rdidas  p<span class=\"_ _a\"></span>or  deterioro  registradas  en  ejercici<span class=\"_ _a\"></span>os  anteriores  se recogen en la Nota 3.d.<span class=\"_ _a\"></span> b)<span class=\"ls0\"> <span class=\"_ _2d\"> </span><span class=\"fs6\">Activos intangibles<span class=\"_ _a\"></span> </span></span>Los <span class=\"_ _7\"></span>activos <span class=\"_ _4\"></span>intangibles <span class=\"_ _7\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>reconocen <span class=\"_ _4\"> </span>inicialme<span class=\"_ _a\"></span>nte <span class=\"_ _7\"></span>por<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>oste <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>adquis<span class=\"_ _a\"></span>ici\u00f3n <span class=\"_ _7\"></span>o <span class=\"_ _4\"></span>producci\u00f3n <span class=\"_ _7\"></span>y<span class=\"_ _a\"></span>, posteriormente, <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>valoran<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>su <span class=\"_ _18\"></span>coste <span class=\"_ _7\"></span>menos, <span class=\"_ _18\"></span>seg\u00fan <span class=\"_ _7\"></span>proceda, <span class=\"_ _18\"></span>su <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>orrespondiente <span class=\"_ _7\"></span>amortizaci\u00f3n acumulada y las p\u00e9rd<span class=\"_ _a\"></span>idas por deterioro <span class=\"_ _a\"></span>que hayan experimenta<span class=\"_ _a\"></span>do. <span class=\"_ _a\"></span> Los <span class=\"_ _9\"></span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _18\"></span>intangibles <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>amortizan, <span class=\"_ _9\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>ge<span class=\"_ _a\"></span>neral, <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>plazo<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>que <span class=\"_ _7\"></span>oscila <span class=\"_ _9\"></span>entre <span class=\"_ _7\"></span>los <span class=\"_ _9\"></span>7 <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>10<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>a\u00f1os<span class=\"_ _a\"></span>, conforme <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>sus <span class=\"_ _18\"></span>condiciones<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>utilizaci\u00f3n <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>recupera<span class=\"_ _a\"></span>bilidad, <span class=\"_ _9\"></span>t<span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>como <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>exp<span class=\"_ _a\"></span>lica <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>No<span class=\"_ _a\"></span>ta <span class=\"_ _9\"></span>5<span class=\"_ _a\"></span> siguiente. Los <span class=\"_ _a\"></span>costes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ac<span class=\"_ _a\"></span>tividades <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>desarr<span class=\"_ _a\"></span>ollo <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>innovaci\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>onocen <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>gasto <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>per\u00edod<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>en que <span class=\"_ _20\"> </span>se <span class=\"_ _20\"> </span>incurr<span class=\"_ _a\"></span>en. <span class=\"_ _20\"> </span>Las <span class=\"_ _2e\"> </span>actividades <span class=\"_ _20\"> </span>de <span class=\"_ _2e\"> </span>Desarrollo <span class=\"_ _20\"> </span>e<span class=\"_ _a\"></span> <span class=\"_ _20\"> </span>Innovaci\u00f3n <span class=\"_ _2e\"> </span>est\u00e1n <span class=\"_ _2e\"> </span>espec\u00edficamente<span class=\"_ _a\"></span> individualizadas<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>proyectos <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>existen <span class=\"_ _4\"></span>motivos <span class=\"_ _7\"></span>fundados <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>\u00e9xito<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>t\u00e9cnico <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la rentabilidad <span class=\"_ _5\"> </span>ec<span class=\"_ _a\"></span>on\u00f3mico-comerc<span class=\"_ _a\"></span>ial <span class=\"_ _5\"> </span>y <span class=\"_ _5\"> </span>para <span class=\"_ _29\"> </span>los <span class=\"_ _5\"> </span>que <span class=\"_ _29\"> </span>se <span class=\"_ _5\"> </span>dispone <span class=\"_ _29\"> </span>de <span class=\"_ _5\"> </span>los <span class=\"_ _29\"> </span>recursos<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>t\u00e9cnicos <span class=\"_ _5\"> </span>y financieros para compl<span class=\"_ _a\"></span>etar su desarrollo<span class=\"_ _a\"></span><span class=\"lsc\">. </span> Se <span class=\"_ _a\"></span>registra<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>precio <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>adquisici\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>oste <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>producci\u00f3n<span class=\"_ _a\"></span>, <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>puede <span class=\"_ _9\"></span>v<span class=\"_ _a\"></span>alorar <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>forma fiable, <span class=\"_ _5\"> </span>y <span class=\"_ _29\"> </span>se <span class=\"_ _29\"> </span>amortizan<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>u<span class=\"_ _a\"></span>n <span class=\"_ _5\"> </span>plazo<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>lineal <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>e<span class=\"_ _a\"></span>ntre <span class=\"_ _5\"> </span><span class=\"ls1b\">7 <span class=\"_ _29\"> </span></span>y <span class=\"_ _5\"> </span>10<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>a\u00f1os. <span class=\"_ _29\"> </span>Los <span class=\"_ _29\"> </span>criterios<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>para <span class=\"_ _29\"> </span>el reconocimiento <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>las <span class=\"_ _15\"> </span>p\u00e9rdidas <span class=\"_ _15\"> </span>por <span class=\"_ _15\"> </span>deter<span class=\"_ _a\"></span>ioro <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>estos <span class=\"_ _17\"> </span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _17\"> </span>y, <span class=\"_ _1f\"> </span>en <span class=\"_ _17\"> </span>su<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>cas<span class=\"_ _a\"></span>o, <span class=\"_ _17\"> </span>de <span class=\"_ _15\"> </span>las recuperaciones <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>p\u00e9rdidas <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>deterioro <span class=\"_ _18\"></span>registradas<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>ejercicios <span class=\"_ _18\"></span>anteriores<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>se <span class=\"_ _18\"></span>recogen <span class=\"_ _18\"></span>en la Nota 3.d. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "b)<span class=\"ls0\"> <span class=\"_ _2d\"> </span><span class=\"fs6\">Activos intangibles<span class=\"_ _a\"></span> </span></span>Los <span class=\"_ _7\"></span>activos <span class=\"_ _4\"></span>intangibles <span class=\"_ _7\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>reconocen <span class=\"_ _4\"> </span>inicialme<span class=\"_ _a\"></span>nte <span class=\"_ _7\"></span>por<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>oste <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>adquis<span class=\"_ _a\"></span>ici\u00f3n <span class=\"_ _7\"></span>o <span class=\"_ _4\"></span>producci\u00f3n <span class=\"_ _7\"></span>y<span class=\"_ _a\"></span>, posteriormente, <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>valoran<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>su <span class=\"_ _18\"></span>coste <span class=\"_ _7\"></span>menos, <span class=\"_ _18\"></span>seg\u00fan <span class=\"_ _7\"></span>proceda, <span class=\"_ _18\"></span>su <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>orrespondiente <span class=\"_ _7\"></span>amortizaci\u00f3n acumulada y las p\u00e9rd<span class=\"_ _a\"></span>idas por deterioro <span class=\"_ _a\"></span>que hayan experimenta<span class=\"_ _a\"></span>do. <span class=\"_ _a\"></span> Los <span class=\"_ _9\"></span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _18\"></span>intangibles <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>amortizan, <span class=\"_ _9\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>ge<span class=\"_ _a\"></span>neral, <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>plazo<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>que <span class=\"_ _7\"></span>oscila <span class=\"_ _9\"></span>entre <span class=\"_ _7\"></span>los <span class=\"_ _9\"></span>7 <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>10<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>a\u00f1os<span class=\"_ _a\"></span>, conforme <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>sus <span class=\"_ _18\"></span>condiciones<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>utilizaci\u00f3n <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>recupera<span class=\"_ _a\"></span>bilidad, <span class=\"_ _9\"></span>t<span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>como <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>exp<span class=\"_ _a\"></span>lica <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>No<span class=\"_ _a\"></span>ta <span class=\"_ _9\"></span>5<span class=\"_ _a\"></span> siguiente. Los <span class=\"_ _a\"></span>costes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ac<span class=\"_ _a\"></span>tividades <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>desarr<span class=\"_ _a\"></span>ollo <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>innovaci\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>onocen <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>gasto <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>per\u00edod<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>en que <span class=\"_ _20\"> </span>se <span class=\"_ _20\"> </span>incurr<span class=\"_ _a\"></span>en. <span class=\"_ _20\"> </span>Las <span class=\"_ _2e\"> </span>actividades <span class=\"_ _20\"> </span>de <span class=\"_ _2e\"> </span>Desarrollo <span class=\"_ _20\"> </span>e<span class=\"_ _a\"></span> <span class=\"_ _20\"> </span>Innovaci\u00f3n <span class=\"_ _2e\"> </span>est\u00e1n <span class=\"_ _2e\"> </span>espec\u00edficamente<span class=\"_ _a\"></span> individualizadas<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>proyectos <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>existen <span class=\"_ _4\"></span>motivos <span class=\"_ _7\"></span>fundados <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>\u00e9xito<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>t\u00e9cnico <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la rentabilidad <span class=\"_ _5\"> </span>ec<span class=\"_ _a\"></span>on\u00f3mico-comerc<span class=\"_ _a\"></span>ial <span class=\"_ _5\"> </span>y <span class=\"_ _5\"> </span>para <span class=\"_ _29\"> </span>los <span class=\"_ _5\"> </span>que <span class=\"_ _29\"> </span>se <span class=\"_ _5\"> </span>dispone <span class=\"_ _29\"> </span>de <span class=\"_ _5\"> </span>los <span class=\"_ _29\"> </span>recursos<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>t\u00e9cnicos <span class=\"_ _5\"> </span>y financieros para compl<span class=\"_ _a\"></span>etar su desarrollo<span class=\"_ _a\"></span><span class=\"lsc\">. </span> Se <span class=\"_ _a\"></span>registra<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>precio <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>adquisici\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>oste <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>producci\u00f3n<span class=\"_ _a\"></span>, <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>puede <span class=\"_ _9\"></span>v<span class=\"_ _a\"></span>alorar <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>forma fiable, <span class=\"_ _5\"> </span>y <span class=\"_ _29\"> </span>se <span class=\"_ _29\"> </span>amortizan<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>u<span class=\"_ _a\"></span>n <span class=\"_ _5\"> </span>plazo<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>lineal <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>e<span class=\"_ _a\"></span>ntre <span class=\"_ _5\"> </span><span class=\"ls1b\">7 <span class=\"_ _29\"> </span></span>y <span class=\"_ _5\"> </span>10<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>a\u00f1os. <span class=\"_ _29\"> </span>Los <span class=\"_ _29\"> </span>criterios<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>para <span class=\"_ _29\"> </span>el reconocimiento <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>las <span class=\"_ _15\"> </span>p\u00e9rdidas <span class=\"_ _15\"> </span>por <span class=\"_ _15\"> </span>deter<span class=\"_ _a\"></span>ioro <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>estos <span class=\"_ _17\"> </span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _17\"> </span>y, <span class=\"_ _1f\"> </span>en <span class=\"_ _17\"> </span>su<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>cas<span class=\"_ _a\"></span>o, <span class=\"_ _17\"> </span>de <span class=\"_ _15\"> </span>las recuperaciones <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>p\u00e9rdidas <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>deterioro <span class=\"_ _18\"></span>registradas<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>ejercicios <span class=\"_ _18\"></span>anteriores<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>se <span class=\"_ _18\"></span>recogen <span class=\"_ _18\"></span>en la Nota 3.d. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "b)<span class=\"ls0\"> <span class=\"_ _2d\"> </span><span class=\"fs6\">Activos intangibles<span class=\"_ _a\"></span> </span></span>Los <span class=\"_ _7\"></span>activos <span class=\"_ _4\"></span>intangibles <span class=\"_ _7\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>reconocen <span class=\"_ _4\"> </span>inicialme<span class=\"_ _a\"></span>nte <span class=\"_ _7\"></span>por<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>oste <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>adquis<span class=\"_ _a\"></span>ici\u00f3n <span class=\"_ _7\"></span>o <span class=\"_ _4\"></span>producci\u00f3n <span class=\"_ _7\"></span>y<span class=\"_ _a\"></span>, posteriormente, <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>valoran<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>su <span class=\"_ _18\"></span>coste <span class=\"_ _7\"></span>menos, <span class=\"_ _18\"></span>seg\u00fan <span class=\"_ _7\"></span>proceda, <span class=\"_ _18\"></span>su <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>orrespondiente <span class=\"_ _7\"></span>amortizaci\u00f3n acumulada y las p\u00e9rd<span class=\"_ _a\"></span>idas por deterioro <span class=\"_ _a\"></span>que hayan experimenta<span class=\"_ _a\"></span>do. <span class=\"_ _a\"></span> Los <span class=\"_ _9\"></span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _18\"></span>intangibles <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>amortizan, <span class=\"_ _9\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>ge<span class=\"_ _a\"></span>neral, <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>plazo<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>que <span class=\"_ _7\"></span>oscila <span class=\"_ _9\"></span>entre <span class=\"_ _7\"></span>los <span class=\"_ _9\"></span>7 <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>10<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>a\u00f1os<span class=\"_ _a\"></span>, conforme <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>sus <span class=\"_ _18\"></span>condiciones<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>utilizaci\u00f3n <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>recupera<span class=\"_ _a\"></span>bilidad, <span class=\"_ _9\"></span>t<span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>como <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>exp<span class=\"_ _a\"></span>lica <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>No<span class=\"_ _a\"></span>ta <span class=\"_ _9\"></span>5<span class=\"_ _a\"></span> siguiente. Los <span class=\"_ _a\"></span>costes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ac<span class=\"_ _a\"></span>tividades <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>desarr<span class=\"_ _a\"></span>ollo <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>innovaci\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>onocen <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>gasto <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>per\u00edod<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>en que <span class=\"_ _20\"> </span>se <span class=\"_ _20\"> </span>incurr<span class=\"_ _a\"></span>en. <span class=\"_ _20\"> </span>Las <span class=\"_ _2e\"> </span>actividades <span class=\"_ _20\"> </span>de <span class=\"_ _2e\"> </span>Desarrollo <span class=\"_ _20\"> </span>e<span class=\"_ _a\"></span> <span class=\"_ _20\"> </span>Innovaci\u00f3n <span class=\"_ _2e\"> </span>est\u00e1n <span class=\"_ _2e\"> </span>espec\u00edficamente<span class=\"_ _a\"></span> individualizadas<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>proyectos <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>existen <span class=\"_ _4\"></span>motivos <span class=\"_ _7\"></span>fundados <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>\u00e9xito<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>t\u00e9cnico <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la rentabilidad <span class=\"_ _5\"> </span>ec<span class=\"_ _a\"></span>on\u00f3mico-comerc<span class=\"_ _a\"></span>ial <span class=\"_ _5\"> </span>y <span class=\"_ _5\"> </span>para <span class=\"_ _29\"> </span>los <span class=\"_ _5\"> </span>que <span class=\"_ _29\"> </span>se <span class=\"_ _5\"> </span>dispone <span class=\"_ _29\"> </span>de <span class=\"_ _5\"> </span>los <span class=\"_ _29\"> </span>recursos<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>t\u00e9cnicos <span class=\"_ _5\"> </span>y financieros para compl<span class=\"_ _a\"></span>etar su desarrollo<span class=\"_ _a\"></span><span class=\"lsc\">. </span> Se <span class=\"_ _a\"></span>registra<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>precio <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>adquisici\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>oste <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>producci\u00f3n<span class=\"_ _a\"></span>, <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>puede <span class=\"_ _9\"></span>v<span class=\"_ _a\"></span>alorar <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>forma fiable, <span class=\"_ _5\"> </span>y <span class=\"_ _29\"> </span>se <span class=\"_ _29\"> </span>amortizan<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>u<span class=\"_ _a\"></span>n <span class=\"_ _5\"> </span>plazo<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>lineal <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>e<span class=\"_ _a\"></span>ntre <span class=\"_ _5\"> </span><span class=\"ls1b\">7 <span class=\"_ _29\"> </span></span>y <span class=\"_ _5\"> </span>10<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>a\u00f1os. <span class=\"_ _29\"> </span>Los <span class=\"_ _29\"> </span>criterios<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>para <span class=\"_ _29\"> </span>el reconocimiento <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>las <span class=\"_ _15\"> </span>p\u00e9rdidas <span class=\"_ _15\"> </span>por <span class=\"_ _15\"> </span>deter<span class=\"_ _a\"></span>ioro <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>estos <span class=\"_ _17\"> </span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _17\"> </span>y, <span class=\"_ _1f\"> </span>en <span class=\"_ _17\"> </span>su<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>cas<span class=\"_ _a\"></span>o, <span class=\"_ _17\"> </span>de <span class=\"_ _15\"> </span>las recuperaciones <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>p\u00e9rdidas <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>deterioro <span class=\"_ _18\"></span>registradas<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>ejercicios <span class=\"_ _18\"></span>anteriores<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>se <span class=\"_ _18\"></span>recogen <span class=\"_ _18\"></span>en la Nota 3.d.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "c)<span class=\"ls0\"> <span class=\"_ _2c\"> </span><span class=\"fs6\">Inmovilizado materia<span class=\"_ _a\"></span>l </span></span>El <span class=\"_ _a\"></span>inmovilizado <span class=\"_ _9\"></span>material <span class=\"_ _a\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>halla <span class=\"_ _a\"></span>valora<span class=\"_ _a\"></span>do <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>cos<span class=\"_ _a\"></span>te, <span class=\"_ _a\"></span>neto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>su<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>correspondient<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>amortizaci\u00f3n acumulada <span class=\"_ _1f\"> </span>y <span class=\"_ _1f\"> </span>l<span class=\"_ _a\"></span>as <span class=\"_ _1f\"> </span>p\u00e9rdidas <span class=\"_ _1f\"> </span>por <span class=\"_ _1f\"> </span>d<span class=\"_ _a\"></span>eterioro <span class=\"_ _1f\"> </span>que <span class=\"_ _8\"> </span>haya <span class=\"_ _1f\"> </span>exper<span class=\"_ _a\"></span>imentado. Las <span class=\"_ _1f\"> </span>sustituciones <span class=\"_ _8\"> </span>o renovaciones  de<span class=\"_ _a\"></span>  elementos  completos<span class=\"_ _a\"></span>  que  aumen<span class=\"_ _a\"></span>tan  la  vida  \u00fatil  de<span class=\"_ _a\"></span>l  bien,  o  su<span class=\"_ _a\"></span>  capacidad econ\u00f3mica, <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>registran <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>mayor <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>inmovilizado <span class=\"_ _7\"></span>material, <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>consiguiente <span class=\"_ _7\"></span>retiro contable de los elem<span class=\"_ _a\"></span>entos sustituidos o renova<span class=\"_ _a\"></span>dos. <span class=\"_ _a\"></span> Los <span class=\"_ _4\"></span>gastos <span class=\"_ _16\"> </span>peri\u00f3dicos <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>mantenimiento, <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>onservaci<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>reparaci<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _4\"></span>se <span class=\"_ _16\"> </span>imputan <span class=\"_ _4\"></span>a <span class=\"_ _4\"> </span>r<span class=\"_ _a\"></span>esultados, como <span class=\"_ _a\"></span>coste <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>l ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>incurren. <span class=\"_ _18\"></span>Los <span class=\"_ _a\"></span>criteri<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>onocimiento <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>p\u00e9rdidas por <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>estos <span class=\"_ _a\"></span>activos <span class=\"_ _9\"></span>y, <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>caso, <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>as <span class=\"_ _a\"></span>recuperaciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>p<span class=\"_ _a\"></span>\u00e9rdidas <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>det<span class=\"_ _a\"></span>erioro registradas en ejerc<span class=\"_ _a\"></span>icios anteriores son similares<span class=\"_ _a\"></span> a los aplicados para <span class=\"_ _a\"></span>los activos (Nota 3d). <span class=\"_ _9\"></span> El i<span class=\"_ _a\"></span>nmovilizado <span class=\"_ _a\"></span>mat<span class=\"_ _a\"></span>erial, <span class=\"_ _a\"></span>neto <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>caso <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>resi<span class=\"_ _a\"></span>dual <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>mismo, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>amortiz<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>distribuyendo linealmente <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>cos<span class=\"_ _a\"></span>te <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>los <span class=\"_ _16\"> </span>diferentes<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>elementos <span class=\"_ _16\"> </span>que <span class=\"_ _22\"> </span>componen <span class=\"_ _16\"> </span>dicho <span class=\"_ _22\"> </span>inmovilizado <span class=\"_ _16\"> </span>entre <span class=\"_ _22\"> </span>los a\u00f1os <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>vida <span class=\"_ _19\"> </span>\u00fati<span class=\"_ _a\"></span>l <span class=\"_ _19\"> </span>estimada <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>constituyen<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>per\u00edodo <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>que<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>las <span class=\"_ _19\"> </span>sociedades <span class=\"_ _19\"> </span>espera<span class=\"_ _a\"></span>n utilizarlos: Porcentaje Anual<span class=\"_ _3a\"> </span>Construcciones 2,0% -<span class=\"ls1c\">  </span>10<span class=\"_ _3\"></span>,0% Instalaciones t\u00e9cni<span class=\"_ _3\"></span>cas y maquinar<span class=\"_ _3\"></span>ia 10,0% - 20,0%<span class=\"_ _3\"></span> Otras instalacion<span class=\"_ _3\"></span>es, utillaje y mobiliar<span class=\"_ _3\"></span>io 10,0% - 33,0%<span class=\"_ _3\"></span> Otro Inmovilizado<span class=\"_ _3\"></span>  10,0% - 33,0%<span class=\"_ _3\"></span> El <span class=\"_ _7\"></span>beneficio <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>p\u00e9rdida <span class=\"_ _7\"></span>resulta<span class=\"_ _a\"></span>nte <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>enajenaci\u00f3n <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>retiro <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>calcula <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>la diferencia <span class=\"_ _7\"></span>entre <span class=\"_ _4\"> </span>el <span class=\"_ _7\"></span>b<span class=\"_ _a\"></span>eneficio <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>venta <span class=\"_ _4\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _4\"></span>importe <span class=\"_ _4\"></span>en <span class=\"_ _7\"></span>libros <span class=\"_ _4\"></span>del <span class=\"_ _7\"></span>act<span class=\"_ _a\"></span>ivo, <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>reconoce <span class=\"_ _4\"></span>en <span class=\"_ _7\"></span>la<span class=\"_ _a\"></span> cuenta de resultados.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "d)<span class=\"ls0\"> <span class=\"_ _2d\"> </span><span class=\"fs6\">Deterioro de valor d<span class=\"_ _a\"></span>e activos materiales, <span class=\"_ _a\"></span>intangibles y fondo de com<span class=\"_ _a\"></span>ercio<span class=\"_ _a\"></span> </span></span>La  Sociedad  analiza  el  valor  d<span class=\"_ _a\"></span>e  los  activos  materiales  e  intangibles  dist<span class=\"_ _a\"></span>intos  del  fondo  de comercio <span class=\"_ _16\"> </span>p<span class=\"_ _a\"></span>ara <span class=\"_ _16\"> </span>determ<span class=\"_ _a\"></span>inar <span class=\"_ _16\"> </span>s<span class=\"_ _a\"></span>i <span class=\"_ _16\"> </span>existe <span class=\"_ _16\"> </span>a<span class=\"_ _a\"></span>lg\u00fan <span class=\"_ _16\"> </span>indic<span class=\"_ _a\"></span>io <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>ichos <span class=\"_ _16\"> </span>act<span class=\"_ _a\"></span>ivos <span class=\"_ _16\"> </span>hubie<span class=\"_ _a\"></span>ran <span class=\"_ _16\"> </span>sufrido <span class=\"_ _22\"> </span>una p\u00e9rdida por deterioro. <span class=\"_ _a\"></span> En <span class=\"_ _9\"></span>caso <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>qu<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>exista <span class=\"_ _18\"></span>alg\u00fan <span class=\"_ _18\"></span>indicio <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>realiza <span class=\"_ _18\"></span>una <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>stimaci\u00f3n <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>importe <span class=\"_ _18\"></span>recuperable <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>dicho activo para determ<span class=\"_ _a\"></span>inar, en su caso, el importe de<span class=\"_ _a\"></span>l saneamiento necesario<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span> Si <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>trata <span class=\"_ _7\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>iden<span class=\"_ _a\"></span>tificables <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>generan <span class=\"_ _7\"></span>flujos <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>caja <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>for<span class=\"_ _a\"></span>ma <span class=\"_ _7\"></span>indepen<span class=\"_ _a\"></span>diente, <span class=\"_ _7\"></span>se estima <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>recuperabi<span class=\"_ _a\"></span>lidad <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>Unidad <span class=\"_ _19\"> </span>Generad<span class=\"_ _a\"></span>ora <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>Efect<span class=\"_ _a\"></span>ivo<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>(UGE) <span class=\"_ _19\"> </span>a <span class=\"_ _6\"> </span>la  q<span class=\"_ _a\"></span>ue <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>activo pertenece. Las <span class=\"_ _e\"> </span>pruebas  de <span class=\"_ _22\"> </span>deteri<span class=\"_ _a\"></span>oro  de <span class=\"_ _22\"> </span>valor  del <span class=\"_ _22\"> </span>fondo  de <span class=\"_ _22\"> </span>comerc<span class=\"_ _a\"></span>io <span class=\"_ _22\"> </span>se  realizan  junto <span class=\"_ _e\"> </span>con  l<span class=\"_ _3\"></span>os  activos asignables <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>Un<span class=\"_ _a\"></span>idad <span class=\"_ _a\"></span>G<span class=\"_ _a\"></span>eneradora <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Efectivo <span class=\"_ _9\"></span>(o <span class=\"_ _9\"></span>grupos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>unidades<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>genera<span class=\"_ _a\"></span>doras <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>efectivo) que se espera obteng<span class=\"_ _a\"></span>an los beneficios de <span class=\"_ _a\"></span>las sinergias de una com<span class=\"_ _a\"></span>binaci\u00f3n de negoci<span class=\"_ _a\"></span>os.<span class=\"_ _a\"></span> El importe <span class=\"_ _a\"></span>recuperable <span class=\"_ _a\"></span>es el <span class=\"_ _a\"></span>mayor e<span class=\"_ _a\"></span>ntre el <span class=\"_ _a\"></span>valor de <span class=\"_ _a\"></span>mercado <span class=\"_ _a\"></span>menos los <span class=\"_ _a\"></span>costes <span class=\"_ _a\"></span>de enajenac<span class=\"_ _a\"></span>i\u00f3n y disposici\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _18\"></span>otra<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>v\u00eda <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>valor <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>uso, <span class=\"_ _18\"></span>entend<span class=\"_ _a\"></span>iendo <span class=\"_ _18\"></span>por <span class=\"_ _7\"></span>\u00e9ste <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>valor <span class=\"_ _7\"></span>actual <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _18\"></span>flujos <span class=\"_ _7\"></span>de caja  futuros  estimados  que  se  espera  que  g<span class=\"_ _a\"></span>eneren  las  Unidades  Genera<span class=\"_ _a\"></span>doras  de  Efectivo (UGE).  En <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>Nota <span class=\"_ _16\"> </span>4 <span class=\"_ _16\"> </span>s<span class=\"_ _a\"></span>iguiente <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>ex<span class=\"_ _a\"></span>plica <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>principales <span class=\"_ _16\"> </span>hi<span class=\"_ _a\"></span>p\u00f3tesis <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>detalle <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>a<span class=\"_ _a\"></span>n\u00e1lisis <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>deter<span class=\"_ _a\"></span>ioro utilizadas <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>verificar <span class=\"_ _16\"> </span>la <span class=\"_ _7\"></span>rec<span class=\"_ _a\"></span>uperabilidad <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>caso, <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"> </span>activos <span class=\"_ _4\"> </span>in<span class=\"_ _a\"></span>tangibles, <span class=\"_ _4\"></span>materiales <span class=\"_ _4\"> </span>y<span class=\"_ _a\"></span> fondos de comercio.<span class=\"_ _3a\"> </span>En el cas<span class=\"_ _a\"></span>o de <span class=\"_ _a\"></span>que el <span class=\"_ _a\"></span>importe recupera<span class=\"_ _a\"></span>ble sea <span class=\"_ _a\"></span>inferior a<span class=\"_ _a\"></span>l valor <span class=\"_ _a\"></span>neto en <span class=\"_ _a\"></span>libros del <span class=\"_ _a\"></span>activo, s<span class=\"_ _a\"></span>e registra la <span class=\"_ _19\"> </span>corres<span class=\"_ _a\"></span>pondiente <span class=\"_ _6\"> </span>provisi\u00f3n <span class=\"_ _19\"> </span>por <span class=\"_ _6\"> </span>p\u00e9rdida <span class=\"_ _6\"> </span>por <span class=\"_ _19\"> </span>deter<span class=\"_ _a\"></span>ioro <span class=\"_ _19\"> </span>por <span class=\"_ _6\"> </span>la <span class=\"_ _19\"> </span>dif<span class=\"_ _a\"></span>erencia, <span class=\"_ _19\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _6\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _6\"> </span>Cuenta <span class=\"_ _6\"> </span>de<span class=\"_ _3\"></span> Resultados Conso<span class=\"_ _a\"></span>lidada.  Las p\u00e9rdidas por <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>reconocidas <span class=\"_ _a\"></span>en un activo <span class=\"_ _a\"></span>en ejerc<span class=\"_ _a\"></span>icios anteriores son <span class=\"_ _a\"></span>revertidas (<span class=\"_ _a\"></span>salvo en <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>caso <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>Fon<span class=\"_ _a\"></span>do <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>Comercio) <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>produc<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>ca<span class=\"_ _a\"></span>mbio <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>estimac<span class=\"_ _a\"></span>iones <span class=\"_ _a\"></span>sobre <span class=\"_ _9\"></span>su importe recuper<span class=\"_ _a\"></span>able aumentando <span class=\"_ _a\"></span>el valor de<span class=\"_ _a\"></span>l activo co<span class=\"_ _a\"></span>n abono a r<span class=\"_ _a\"></span>esultados c<span class=\"_ _a\"></span>on el l\u00edmite del v<span class=\"_ _a\"></span>alor en libros que el activo <span class=\"_ _a\"></span>hubiera tenido de no<span class=\"_ _a\"></span> haberse realizado<span class=\"_ _a\"></span> el deterioro.<span class=\"_ _a\"></span> Las <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>relacionad<span class=\"_ _a\"></span>as <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>v<span class=\"_ _a\"></span>alor d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>UGE <span class=\"_ _a\"></span>reducen <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>nicialmente, <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>cas<span class=\"_ _a\"></span>o, el <span class=\"_ _9\"></span>valor<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>del <span class=\"_ _18\"></span>fondo <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>com<span class=\"_ _a\"></span>ercio <span class=\"_ _9\"></span>asi<span class=\"_ _a\"></span>gnado <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>misma <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>continuaci\u00f3n <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>los <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>em\u00e1s <span class=\"_ _9\"></span>activos<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>la UGE, <span class=\"_ _18\"></span>prorrateand<span class=\"_ _a\"></span>o <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>funci\u00f3n <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>val<span class=\"_ _a\"></span>or <span class=\"_ _18\"></span>contable <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>cada <span class=\"_ _9\"></span>uno <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>los<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>activos, <span class=\"_ _18\"></span>con <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>l\u00edmit<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>para cada <span class=\"_ _a\"></span>uno <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ellos <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>may<span class=\"_ _a\"></span>or <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>razon<span class=\"_ _a\"></span>able <span class=\"_ _a\"></span>menos <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>costes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>nta, s<span class=\"_ _a\"></span>u <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>uso <span class=\"_ _a\"></span>y cero<span class=\"_ _3a\"> </span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "d)<span class=\"ls0\"> <span class=\"_ _2d\"> </span><span class=\"fs6\">Deterioro de valor d<span class=\"_ _a\"></span>e activos materiales, <span class=\"_ _a\"></span>intangibles y fondo de com<span class=\"_ _a\"></span>ercio<span class=\"_ _a\"></span> </span></span>La  Sociedad  analiza  el  valor  d<span class=\"_ _a\"></span>e  los  activos  materiales  e  intangibles  dist<span class=\"_ _a\"></span>intos  del  fondo  de comercio <span class=\"_ _16\"> </span>p<span class=\"_ _a\"></span>ara <span class=\"_ _16\"> </span>determ<span class=\"_ _a\"></span>inar <span class=\"_ _16\"> </span>s<span class=\"_ _a\"></span>i <span class=\"_ _16\"> </span>existe <span class=\"_ _16\"> </span>a<span class=\"_ _a\"></span>lg\u00fan <span class=\"_ _16\"> </span>indic<span class=\"_ _a\"></span>io <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>ichos <span class=\"_ _16\"> </span>act<span class=\"_ _a\"></span>ivos <span class=\"_ _16\"> </span>hubie<span class=\"_ _a\"></span>ran <span class=\"_ _16\"> </span>sufrido <span class=\"_ _22\"> </span>una p\u00e9rdida por deterioro. <span class=\"_ _a\"></span> En <span class=\"_ _9\"></span>caso <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>qu<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>exista <span class=\"_ _18\"></span>alg\u00fan <span class=\"_ _18\"></span>indicio <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>realiza <span class=\"_ _18\"></span>una <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>stimaci\u00f3n <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>importe <span class=\"_ _18\"></span>recuperable <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>dicho activo para determ<span class=\"_ _a\"></span>inar, en su caso, el importe de<span class=\"_ _a\"></span>l saneamiento necesario<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span> Si <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>trata <span class=\"_ _7\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>iden<span class=\"_ _a\"></span>tificables <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>generan <span class=\"_ _7\"></span>flujos <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>caja <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>for<span class=\"_ _a\"></span>ma <span class=\"_ _7\"></span>indepen<span class=\"_ _a\"></span>diente, <span class=\"_ _7\"></span>se estima <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>recuperabi<span class=\"_ _a\"></span>lidad <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>Unidad <span class=\"_ _19\"> </span>Generad<span class=\"_ _a\"></span>ora <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>Efect<span class=\"_ _a\"></span>ivo<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>(UGE) <span class=\"_ _19\"> </span>a <span class=\"_ _6\"> </span>la  q<span class=\"_ _a\"></span>ue <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>activo pertenece. Las <span class=\"_ _e\"> </span>pruebas  de <span class=\"_ _22\"> </span>deteri<span class=\"_ _a\"></span>oro  de <span class=\"_ _22\"> </span>valor  del <span class=\"_ _22\"> </span>fondo  de <span class=\"_ _22\"> </span>comerc<span class=\"_ _a\"></span>io <span class=\"_ _22\"> </span>se  realizan  junto <span class=\"_ _e\"> </span>con  l<span class=\"_ _3\"></span>os  activos asignables <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>Un<span class=\"_ _a\"></span>idad <span class=\"_ _a\"></span>G<span class=\"_ _a\"></span>eneradora <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Efectivo <span class=\"_ _9\"></span>(o <span class=\"_ _9\"></span>grupos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>unidades<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>genera<span class=\"_ _a\"></span>doras <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>efectivo) que se espera obteng<span class=\"_ _a\"></span>an los beneficios de <span class=\"_ _a\"></span>las sinergias de una com<span class=\"_ _a\"></span>binaci\u00f3n de negoci<span class=\"_ _a\"></span>os.<span class=\"_ _a\"></span> El importe <span class=\"_ _a\"></span>recuperable <span class=\"_ _a\"></span>es el <span class=\"_ _a\"></span>mayor e<span class=\"_ _a\"></span>ntre el <span class=\"_ _a\"></span>valor de <span class=\"_ _a\"></span>mercado <span class=\"_ _a\"></span>menos los <span class=\"_ _a\"></span>costes <span class=\"_ _a\"></span>de enajenac<span class=\"_ _a\"></span>i\u00f3n y disposici\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _18\"></span>otra<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>v\u00eda <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>valor <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>uso, <span class=\"_ _18\"></span>entend<span class=\"_ _a\"></span>iendo <span class=\"_ _18\"></span>por <span class=\"_ _7\"></span>\u00e9ste <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>valor <span class=\"_ _7\"></span>actual <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _18\"></span>flujos <span class=\"_ _7\"></span>de caja  futuros  estimados  que  se  espera  que  g<span class=\"_ _a\"></span>eneren  las  Unidades  Genera<span class=\"_ _a\"></span>doras  de  Efectivo (UGE).  En <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>Nota <span class=\"_ _16\"> </span>4 <span class=\"_ _16\"> </span>s<span class=\"_ _a\"></span>iguiente <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>ex<span class=\"_ _a\"></span>plica <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>principales <span class=\"_ _16\"> </span>hi<span class=\"_ _a\"></span>p\u00f3tesis <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>detalle <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>a<span class=\"_ _a\"></span>n\u00e1lisis <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>deter<span class=\"_ _a\"></span>ioro utilizadas <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>verificar <span class=\"_ _16\"> </span>la <span class=\"_ _7\"></span>rec<span class=\"_ _a\"></span>uperabilidad <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>caso, <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"> </span>activos <span class=\"_ _4\"> </span>in<span class=\"_ _a\"></span>tangibles, <span class=\"_ _4\"></span>materiales <span class=\"_ _4\"> </span>y<span class=\"_ _a\"></span> fondos de comercio.<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span> En el cas<span class=\"_ _a\"></span>o de <span class=\"_ _a\"></span>que el <span class=\"_ _a\"></span>importe recupera<span class=\"_ _a\"></span>ble sea <span class=\"_ _a\"></span>inferior a<span class=\"_ _a\"></span>l valor <span class=\"_ _a\"></span>neto en <span class=\"_ _a\"></span>libros del <span class=\"_ _a\"></span>activo, s<span class=\"_ _a\"></span>e registra la <span class=\"_ _19\"> </span>corres<span class=\"_ _a\"></span>pondiente <span class=\"_ _6\"> </span>provisi\u00f3n <span class=\"_ _19\"> </span>por <span class=\"_ _6\"> </span>p\u00e9rdida <span class=\"_ _6\"> </span>por <span class=\"_ _19\"> </span>deter<span class=\"_ _a\"></span>ioro <span class=\"_ _19\"> </span>por <span class=\"_ _6\"> </span>la <span class=\"_ _19\"> </span>dif<span class=\"_ _a\"></span>erencia, <span class=\"_ _19\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _6\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _6\"> </span>Cuenta <span class=\"_ _6\"> </span>de<span class=\"_ _3\"></span> Resultados Conso<span class=\"_ _a\"></span>lidada.  Las p\u00e9rdidas por <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>reconocidas <span class=\"_ _a\"></span>en un activo <span class=\"_ _a\"></span>en ejerc<span class=\"_ _a\"></span>icios anteriores son <span class=\"_ _a\"></span>revertidas (<span class=\"_ _a\"></span>salvo en <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>caso <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>Fon<span class=\"_ _a\"></span>do <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>Comercio) <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>produc<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>ca<span class=\"_ _a\"></span>mbio <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>estimac<span class=\"_ _a\"></span>iones <span class=\"_ _a\"></span>sobre <span class=\"_ _9\"></span>su importe recuper<span class=\"_ _a\"></span>able aumentando <span class=\"_ _a\"></span>el valor de<span class=\"_ _a\"></span>l activo co<span class=\"_ _a\"></span>n abono a r<span class=\"_ _a\"></span>esultados c<span class=\"_ _a\"></span>on el l\u00edmite del v<span class=\"_ _a\"></span>alor en libros que el activo <span class=\"_ _a\"></span>hubiera tenido de no<span class=\"_ _a\"></span> haberse realizado<span class=\"_ _a\"></span> el deterioro.<span class=\"_ _a\"></span> Las <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>relacionad<span class=\"_ _a\"></span>as <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>v<span class=\"_ _a\"></span>alor d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>UGE <span class=\"_ _a\"></span>reducen <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>nicialmente, <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>cas<span class=\"_ _a\"></span>o, el <span class=\"_ _9\"></span>valor<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>del <span class=\"_ _18\"></span>fondo <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>com<span class=\"_ _a\"></span>ercio <span class=\"_ _9\"></span>asi<span class=\"_ _a\"></span>gnado <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>misma <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>continuaci\u00f3n <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>los <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>em\u00e1s <span class=\"_ _9\"></span>activos<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>la UGE, <span class=\"_ _18\"></span>prorrateand<span class=\"_ _a\"></span>o <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>funci\u00f3n <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>val<span class=\"_ _a\"></span>or <span class=\"_ _18\"></span>contable <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>cada <span class=\"_ _9\"></span>uno <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>los<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>activos, <span class=\"_ _18\"></span>con <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>l\u00edmit<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>para cada <span class=\"_ _a\"></span>uno <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ellos <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>may<span class=\"_ _a\"></span>or <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>razon<span class=\"_ _a\"></span>able <span class=\"_ _a\"></span>menos <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>costes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>nta, s<span class=\"_ _a\"></span>u <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>uso <span class=\"_ _a\"></span>y cero<span class=\"_ _3a\"> </span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "e)<span class=\"ls0\"> <span class=\"_ _2c\"> </span><span class=\"fs6\">Instrumentos  financie<span class=\"_ _a\"></span>ros </span></span>Inversiones financieras<span class=\"_ _a\"></span> El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>da <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>baja <span class=\"_ _9\"></span>los<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _9\"></span>financieros<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>uando <span class=\"_ _9\"></span>expiran<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>o<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>han <span class=\"_ _9\"></span>cedido<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>los<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>derechos <span class=\"_ _9\"></span>so<span class=\"_ _a\"></span>bre los <span class=\"_ _9\"></span>f<span class=\"_ _a\"></span>lujos <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>efectivo <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>corr<span class=\"_ _a\"></span>espondiente <span class=\"_ _18\"></span>activo <span class=\"_ _18\"></span>financ<span class=\"_ _a\"></span>iero <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>han <span class=\"_ _18\"></span>tr<span class=\"_ _a\"></span>ansferido <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>ustancialmente<span class=\"_ _3a\"> </span>los <span class=\"_ _a\"></span>riesgos <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>beneficios <span class=\"_ _9\"></span>inherentes <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>su<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>propiedad,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>tales<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>esiones <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>cr\u00e9ditos <span class=\"_ _9\"></span>comerciales en operaciones de \u201cfactor<span class=\"_ _a\"></span>ing sin recurso\u201d. <span class=\"_ _a\"></span><span class=\"ff4\"> </span>Por <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>ontrario, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Gru<span class=\"_ _a\"></span>po <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>da <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>baja <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>fi<span class=\"_ _a\"></span>nancieros, <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>reconoce <span class=\"_ _9\"></span>u<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>pasivo <span class=\"_ _9\"></span>f<span class=\"_ _a\"></span>inanciero por <span class=\"_ _a\"></span>un <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>igual <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>contraprest<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _a\"></span>recib<span class=\"_ _a\"></span>ida, <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>cesi<span class=\"_ _a\"></span>ones <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>financieros <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>las que se rete<span class=\"_ _a\"></span>nga sustancialm<span class=\"_ _a\"></span>ente los riesgos <span class=\"_ _a\"></span>y benefic<span class=\"_ _a\"></span>ios inherentes a <span class=\"_ _a\"></span>su propied<span class=\"_ _a\"></span>ad, tales c<span class=\"_ _a\"></span>omo el descuento de efectos<span class=\"_ _a\"></span> o el \u201cfactoring con recurs<span class=\"_ _a\"></span>o\u201d<span class=\"_ _3a\"> </span>.<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span><span class=\"ff4\"> </span>Efectivos y otros activos <span class=\"_ _a\"></span>l\u00edquidos equivalentes.<span class=\"_ _9\"></span> El <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>fectivo <span class=\"_ _16\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>otros <span class=\"_ _22\"> </span>activos<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>l\u00edquidos <span class=\"_ _22\"> </span>equ<span class=\"_ _a\"></span>ivalentes <span class=\"_ _22\"> </span>incluyen <span class=\"_ _22\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _16\"> </span>efect<span class=\"_ _a\"></span>ivo <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _22\"> </span>caja <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>los <span class=\"_ _22\"> </span>dep<span class=\"_ _a\"></span>\u00f3sitos bancarios a la vista en <span class=\"_ _a\"></span>entidades de cr\u00e9dito.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span> Tambi\u00e9n <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>incluyen <span class=\"_ _7\"></span>bajo <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>concepto <span class=\"_ _7\"></span>otras<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>inversiones <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>corto <span class=\"_ _7\"></span>plazo <span class=\"_ _7\"></span>(vencimiento <span class=\"_ _7\"></span>menor <span class=\"_ _7\"></span>a tres <span class=\"_ _19\"> </span>meses<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>desde <span class=\"_ _6\"> </span>la <span class=\"_ _19\"> </span>fecha <span class=\"_ _19\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>inversi\u00f3n) <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>gran <span class=\"_ _19\"> </span>l<span class=\"_ _a\"></span>iquidez <span class=\"_ _19\"> </span>siempre<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>fu<span class=\"_ _a\"></span>esen <span class=\"_ _19\"> </span>f\u00e1cilme<span class=\"_ _a\"></span>nte convertibles <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>importes <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>eterminados <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>efectivo <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>est\u00e1n <span class=\"_ _9\"></span>suj<span class=\"_ _a\"></span>etas <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>ries<span class=\"_ _a\"></span>go <span class=\"_ _a\"></span>insign<span class=\"_ _a\"></span>ificante de cambios de valor.<span class=\"_ _3a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "e)<span class=\"ls0\"> <span class=\"_ _2c\"> </span><span class=\"fs6\">Instrumentos  financie<span class=\"_ _a\"></span>ros </span></span>Inversiones financieras<span class=\"_ _a\"></span> El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>da <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>baja <span class=\"_ _9\"></span>los<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _9\"></span>financieros<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>uando <span class=\"_ _9\"></span>expiran<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>o<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>han <span class=\"_ _9\"></span>cedido<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>los<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>derechos <span class=\"_ _9\"></span>so<span class=\"_ _a\"></span>bre los <span class=\"_ _9\"></span>f<span class=\"_ _a\"></span>lujos <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>efectivo <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>corr<span class=\"_ _a\"></span>espondiente <span class=\"_ _18\"></span>activo <span class=\"_ _18\"></span>financ<span class=\"_ _a\"></span>iero <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>han <span class=\"_ _18\"></span>tr<span class=\"_ _a\"></span>ansferido <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>ustancialmente<span class=\"_ _3a\"> </span>los <span class=\"_ _a\"></span>riesgos <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>beneficios <span class=\"_ _9\"></span>inherentes <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>su<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>propiedad,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>tales<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>esiones <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>cr\u00e9ditos <span class=\"_ _9\"></span>comerciales en operaciones de \u201cfactor<span class=\"_ _a\"></span>ing sin recurso\u201d. <span class=\"_ _a\"></span><span class=\"ff4\"> </span>Por <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>ontrario, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Gru<span class=\"_ _a\"></span>po <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>da <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>baja <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>fi<span class=\"_ _a\"></span>nancieros, <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>reconoce <span class=\"_ _9\"></span>u<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>pasivo <span class=\"_ _9\"></span>f<span class=\"_ _a\"></span>inanciero por <span class=\"_ _a\"></span>un <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>igual <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>contraprest<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _a\"></span>recib<span class=\"_ _a\"></span>ida, <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>cesi<span class=\"_ _a\"></span>ones <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>financieros <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>las que se rete<span class=\"_ _a\"></span>nga sustancialm<span class=\"_ _a\"></span>ente los riesgos <span class=\"_ _a\"></span>y benefic<span class=\"_ _a\"></span>ios inherentes a <span class=\"_ _a\"></span>su propied<span class=\"_ _a\"></span>ad, tales c<span class=\"_ _a\"></span>omo el descuento de efectos<span class=\"_ _a\"></span> o el \u201cfactoring con recurs<span class=\"_ _a\"></span>o\u201d<span class=\"_ _3a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "e)<span class=\"ls0\"> <span class=\"_ _2c\"> </span><span class=\"fs6\">Instrumentos  financie<span class=\"_ _a\"></span>ros </span></span>Inversiones financieras<span class=\"_ _a\"></span> El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>da <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>baja <span class=\"_ _9\"></span>los<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _9\"></span>financieros<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>uando <span class=\"_ _9\"></span>expiran<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>o<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>han <span class=\"_ _9\"></span>cedido<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>los<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>derechos <span class=\"_ _9\"></span>so<span class=\"_ _a\"></span>bre los <span class=\"_ _9\"></span>f<span class=\"_ _a\"></span>lujos <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>efectivo <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>corr<span class=\"_ _a\"></span>espondiente <span class=\"_ _18\"></span>activo <span class=\"_ _18\"></span>financ<span class=\"_ _a\"></span>iero <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>han <span class=\"_ _18\"></span>tr<span class=\"_ _a\"></span>ansferido <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>ustancialmente<span class=\"_ _3a\"> </span> 30 los <span class=\"_ _a\"></span>riesgos <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>beneficios <span class=\"_ _9\"></span>inherentes <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>su<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>propiedad,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>tales<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>esiones <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>cr\u00e9ditos <span class=\"_ _9\"></span>comerciales en operaciones de \u201cfactor<span class=\"_ _a\"></span>ing sin recurso\u201d. <span class=\"_ _a\"></span><span class=\"ff4\"> </span>Por <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>ontrario, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Gru<span class=\"_ _a\"></span>po <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>da <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>baja <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>fi<span class=\"_ _a\"></span>nancieros, <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>reconoce <span class=\"_ _9\"></span>u<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>pasivo <span class=\"_ _9\"></span>f<span class=\"_ _a\"></span>inanciero por <span class=\"_ _a\"></span>un <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>igual <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>contraprest<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _a\"></span>recib<span class=\"_ _a\"></span>ida, <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>cesi<span class=\"_ _a\"></span>ones <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>financieros <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>las que se rete<span class=\"_ _a\"></span>nga sustancialm<span class=\"_ _a\"></span>ente los riesgos <span class=\"_ _a\"></span>y benefic<span class=\"_ _a\"></span>ios inherentes a <span class=\"_ _a\"></span>su propied<span class=\"_ _a\"></span>ad, tales c<span class=\"_ _a\"></span>omo el descuento de efectos<span class=\"_ _a\"></span> o el \u201cfactoring con recurs<span class=\"_ _a\"></span>o\u201d<span class=\"_ _3a\"> </span>.<span class=\"_ _3a\"> </span>Efectivos y otros activos <span class=\"_ _a\"></span>l\u00edquidos equivalentes.<span class=\"_ _9\"></span> El <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>fectivo <span class=\"_ _16\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>otros <span class=\"_ _22\"> </span>activos<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>l\u00edquidos <span class=\"_ _22\"> </span>equ<span class=\"_ _a\"></span>ivalentes <span class=\"_ _22\"> </span>incluyen <span class=\"_ _22\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _16\"> </span>efect<span class=\"_ _a\"></span>ivo <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _22\"> </span>caja <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>los <span class=\"_ _22\"> </span>dep<span class=\"_ _a\"></span>\u00f3sitos bancarios a la vista en <span class=\"_ _a\"></span>entidades de cr\u00e9dito.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span> Tambi\u00e9n <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>incluyen <span class=\"_ _7\"></span>bajo <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>concepto <span class=\"_ _7\"></span>otras<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>inversiones <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>corto <span class=\"_ _7\"></span>plazo <span class=\"_ _7\"></span>(vencimiento <span class=\"_ _7\"></span>menor <span class=\"_ _7\"></span>a tres <span class=\"_ _19\"> </span>meses<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>desde <span class=\"_ _6\"> </span>la <span class=\"_ _19\"> </span>fecha <span class=\"_ _19\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>inversi\u00f3n) <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>gran <span class=\"_ _19\"> </span>l<span class=\"_ _a\"></span>iquidez <span class=\"_ _19\"> </span>siempre<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>fu<span class=\"_ _a\"></span>esen <span class=\"_ _19\"> </span>f\u00e1cilme<span class=\"_ _a\"></span>nte convertibles <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>importes <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>eterminados <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>efectivo <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>est\u00e1n <span class=\"_ _9\"></span>suj<span class=\"_ _a\"></span>etas <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>ries<span class=\"_ _a\"></span>go <span class=\"_ _a\"></span>insign<span class=\"_ _a\"></span>ificante de cambios de valor.<span class=\"_ _3a\"> </span>Pasivos financieros <span class=\"_ _a\"></span> Los <span class=\"_ _16\"> </span>d\u00e9bitos <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>partidas <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>pagar <span class=\"_ _16\"> </span>se <span class=\"_ _4\"> </span>r<span class=\"_ _a\"></span>econocen <span class=\"_ _16\"> </span>inicialment<span class=\"_ _a\"></span>e <span class=\"_ _4\"> </span>por <span class=\"_ _16\"> </span>su <span class=\"_ _16\"> </span>va<span class=\"_ _a\"></span>lor <span class=\"_ _4\"> </span>raz<span class=\"_ _a\"></span>onable, <span class=\"_ _16\"> </span>menos <span class=\"_ _16\"> </span>los costes de <span class=\"_ _a\"></span>la transacci\u00f3n e<span class=\"_ _a\"></span>n que se <span class=\"_ _a\"></span>hubiera incurr<span class=\"_ _a\"></span>ido. En <span class=\"_ _a\"></span>per\u00edodos poster<span class=\"_ _a\"></span>iores, estas <span class=\"_ _a\"></span>obligaciones se valoran a su cost<span class=\"_ _a\"></span>e amortizado, utilizand<span class=\"_ _a\"></span>o el m\u00e9todo del ti<span class=\"_ _a\"></span>po de inter\u00e9s efectivo<span class=\"_ _3a\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "e)<span class=\"ls0\"> <span class=\"_ _2c\"> </span><span class=\"fs6\">Instrumentos  financie<span class=\"_ _a\"></span>ros </span></span>Inversiones financieras<span class=\"_ _a\"></span> El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>da <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>baja <span class=\"_ _9\"></span>los<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _9\"></span>financieros<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>uando <span class=\"_ _9\"></span>expiran<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>o<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>han <span class=\"_ _9\"></span>cedido<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>los<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>derechos <span class=\"_ _9\"></span>so<span class=\"_ _a\"></span>bre los <span class=\"_ _9\"></span>f<span class=\"_ _a\"></span>lujos <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>efectivo <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>corr<span class=\"_ _a\"></span>espondiente <span class=\"_ _18\"></span>activo <span class=\"_ _18\"></span>financ<span class=\"_ _a\"></span>iero <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>han <span class=\"_ _18\"></span>tr<span class=\"_ _a\"></span>ansferido <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>ustancialmente<span class=\"_ _3a\"> </span>los <span class=\"_ _a\"></span>riesgos <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>beneficios <span class=\"_ _9\"></span>inherentes <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>su<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>propiedad,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>tales<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>esiones <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>cr\u00e9ditos <span class=\"_ _9\"></span>comerciales en operaciones de \u201cfactor<span class=\"_ _a\"></span>ing sin recurso\u201d. <span class=\"_ _a\"></span><span class=\"ff4\"> </span>Por <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>ontrario, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Gru<span class=\"_ _a\"></span>po <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>da <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>baja <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>fi<span class=\"_ _a\"></span>nancieros, <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>reconoce <span class=\"_ _9\"></span>u<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>pasivo <span class=\"_ _9\"></span>f<span class=\"_ _a\"></span>inanciero por <span class=\"_ _a\"></span>un <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>igual <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>contraprest<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _a\"></span>recib<span class=\"_ _a\"></span>ida, <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>cesi<span class=\"_ _a\"></span>ones <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>financieros <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>las que se rete<span class=\"_ _a\"></span>nga sustancialm<span class=\"_ _a\"></span>ente los riesgos <span class=\"_ _a\"></span>y benefic<span class=\"_ _a\"></span>ios inherentes a <span class=\"_ _a\"></span>su propied<span class=\"_ _a\"></span>ad, tales c<span class=\"_ _a\"></span>omo el descuento de efectos<span class=\"_ _a\"></span> o el \u201cfactoring con recurs<span class=\"_ _a\"></span>o\u201d<span class=\"_ _3a\"> </span>.<span class=\"_ _3a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "Efectivos y otros activos <span class=\"_ _a\"></span>l\u00edquidos equivalentes.<span class=\"_ _9\"></span> El <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>fectivo <span class=\"_ _16\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>otros <span class=\"_ _22\"> </span>activos<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>l\u00edquidos <span class=\"_ _22\"> </span>equ<span class=\"_ _a\"></span>ivalentes <span class=\"_ _22\"> </span>incluyen <span class=\"_ _22\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _16\"> </span>efect<span class=\"_ _a\"></span>ivo <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _22\"> </span>caja <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>los <span class=\"_ _22\"> </span>dep<span class=\"_ _a\"></span>\u00f3sitos bancarios a la vista en <span class=\"_ _a\"></span>entidades de cr\u00e9dito.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span> Tambi\u00e9n <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>incluyen <span class=\"_ _7\"></span>bajo <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>concepto <span class=\"_ _7\"></span>otras<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>inversiones <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>corto <span class=\"_ _7\"></span>plazo <span class=\"_ _7\"></span>(vencimiento <span class=\"_ _7\"></span>menor <span class=\"_ _7\"></span>a tres <span class=\"_ _19\"> </span>meses<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>desde <span class=\"_ _6\"> </span>la <span class=\"_ _19\"> </span>fecha <span class=\"_ _19\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>inversi\u00f3n) <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>gran <span class=\"_ _19\"> </span>l<span class=\"_ _a\"></span>iquidez <span class=\"_ _19\"> </span>siempre<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>fu<span class=\"_ _a\"></span>esen <span class=\"_ _19\"> </span>f\u00e1cilme<span class=\"_ _a\"></span>nte convertibles <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>importes <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>eterminados <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>efectivo <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>est\u00e1n <span class=\"_ _9\"></span>suj<span class=\"_ _a\"></span>etas <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>ries<span class=\"_ _a\"></span>go <span class=\"_ _a\"></span>insign<span class=\"_ _a\"></span>ificante de cambios de valor.<span class=\"_ _3a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "Pasivos financieros  Los  d\u00e9bitos  y  partidas  a  pagar  se  reconocen  inicialmente  por  su  valor  razonable,  menos  los costes de la transacci\u00f3n en que se hubiera incurrido. En per\u00edodos posteriores, estas obligaciones se valoran a su coste amortizado, utilizando el m\u00e9todo del tipo de inter\u00e9s efectivo .",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "Pasivos financieros Los  d\u00e9bitos  y  partidas  a  pagar  se  reconocen  inicialmente  por  su  valor  razonable,  menos  los costes de la transacci\u00f3n en que se hubiera incurrido. En per\u00edodos posteriores, estas obligaciones se valoran a su coste amortizado, utilizando el m\u00e9todo del tipo de inter\u00e9s efectivo .",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "Pasivos financieros Los  d\u00e9bitos  y  partidas  a  pagar  se  reconocen  inicialmente  por  su  valor  razonable,  menos  los costes de la transacci\u00f3n en que se hubiera incurrido. En per\u00edodos posteriores, estas obligaciones se valoran a su coste amortizado, utilizando el m\u00e9todo del tipo de inter\u00e9s efectivo ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "f)  Existencias Las existencias se valoran al coste o valor neto realizable, el menor.  El coste incluye los costes de materiales directos y,  en su caso, los costes de mano de obra directa y los gastos generales incurridos al trasladar las existencias a su ubicaci\u00f3n y condiciones actuales.  El precio de coste se calcula utilizando el m\u00e9todo de la media ponderada.  El valor  neto  realizable  representa  la estimaci\u00f3n  del  precio de  venta  menos  todos  los  costes estimados de terminaci\u00f3n y los costes que ser\u00e1n incurridos en los procesos de comercializaci\u00f3n, venta y distribuci\u00f3n. Los descuentos comerciales, las rebajas obtenidas y otras partidas similares se deducir\u00e1n en la determinaci\u00f3n del precio de adquisici\u00f3n. La  Sociedad  realiza  una  evaluaci\u00f3n  del  valor  neto  realizable  de  las  existencias  al  final  del ejercicio, en funci\u00f3n de la antig\u00fcedad y rotaci\u00f3n de los materiales, dotando la oportuna p\u00e9rdida cuando las mismas se encuentran sobrevaloradas.  Cuando  las  circunstancias  que previamente causaron  la correcci\u00f3n  hayan  dejado  de  existir o cuando exista clara evidencia de incremento en el valor neto realizable debido a un cambio en las circunstancias econ\u00f3micas, se procede a revertir el importe de la misma.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "g)  Subvenciones oficiales  Las subvenciones de capital se obtienen por inversiones en inmovilizado material y otros activos intangibles y se imputan a cuentas de ingresos en la misma proporci\u00f3n que se amortizan los elementos  subvencionados.  Las  subvenciones  a  la  explotaci\u00f3n  se  imputan  al  resultado  del ejercicio en que se conceden",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "h)  Provisiones Al  tiempo  de  formular  las  cuentas  anuales  de  las  entidades  consolidadas,  sus  respectivos Administradores diferencian entre: \u2022  Provisiones:  saldos  acreedores  que  cubren  obligaciones  presentes  a  la  fecha  del estado de situaci\u00f3n financiera consolidado surgidas como consecuencia de sucesos pasados  de  los  que  pueden  derivarse  perjuicios  patrimoniales  para  las  entidades concretos en cuanto a su naturaleza, pero indeterminados en cuanto a su importe y/o momento  de  cancelaci\u00f3n,  procedi\u00e9ndose  a  su  reversi\u00f3n,  total  o  parcial  contra resultados, cuando dichas obligaciones dejan de existir o disminuyen. Y \u2022  Pasivos contingentes: obligaciones posibles surgidas como consecuencia de sucesos pasados,  cuya  materializaci\u00f3n  est\u00e1  condicionada  a  que  ocurra,  o  no,  uno  o  m\u00e1s eventos futuros independientes de la voluntad de las entidades consolidadas. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "h)  Provisiones Al  tiempo  de  formular  las  cuentas  anuales  de  las  entidades  consolidadas,  sus  respectivos Administradores diferencian entre: \u2022  Provisiones:  saldos  acreedores  que  cubren  obligaciones  presentes  a  la  fecha  del estado de situaci\u00f3n financiera consolidado surgidas como consecuencia de sucesos pasados  de  los  que  pueden  derivarse  perjuicios  patrimoniales  para  las  entidades concretos en cuanto a su naturaleza, pero indeterminados en cuanto a su importe y/o momento  de  cancelaci\u00f3n,  procedi\u00e9ndose  a  su  reversi\u00f3n,  total  o  parcial  contra resultados, cuando dichas obligaciones dejan de existir o disminuyen. Y \u2022  Pasivos contingentes: obligaciones posibles surgidas como consecuencia de sucesos pasados,  cuya  materializaci\u00f3n  est\u00e1  condicionada  a  que  ocurra,  o  no,  uno  o  m\u00e1s eventos futuros independientes de la voluntad de las entidades consolidadas. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "i)<span class=\"ls0\"> <span class=\"_ _30\"> </span><span class=\"fs6\">Reconocimiento de ing<span class=\"_ _a\"></span>resos <span class=\"_ _a\"></span> </span></span>El Grup<span class=\"_ _a\"></span>o Amper <span class=\"_ _a\"></span>reconoce <span class=\"_ _a\"></span>ingresos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>venta <span class=\"_ _a\"></span>de pro<span class=\"_ _a\"></span>ducto <span class=\"_ _a\"></span>y pres<span class=\"_ _a\"></span>taci\u00f3n <span class=\"_ _a\"></span>de servici<span class=\"_ _a\"></span>os atend<span class=\"_ _a\"></span>iendo a las siguientes categor\u00ed<span class=\"_ _a\"></span>as que agrupan los<span class=\"_ _a\"></span> mismos hechos y <span class=\"_ _a\"></span>circuns<span class=\"_ _a\"></span>tancias: a.<span class=\"ls0\"> <span class=\"_ _31\"> </span><span class=\"ff3\">Dise\u00f1o, <span class=\"_ _18\"></span>integr<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _18\"></span>e <span class=\"_ _7\"></span>instalaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Sistemas <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>Comunicaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>Control <span class=\"_ _4\"></span><span class=\"ls3\">as\u00ed </span></span></span>como <span class=\"_ _6\"> </span>Proyectos <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Ing<span class=\"_ _a\"></span>enier\u00eda<span class=\"lsf\">: <span class=\"_ _6\"> </span></span><span class=\"ff4\">Esta <span class=\"_ _6\"> </span>cate<span class=\"_ _a\"></span>gor\u00eda <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>refiera <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>Ingenier\u00eda<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>de </span>sistemas <span class=\"_ _4\"> </span>in<span class=\"_ _a\"></span>tegrados <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>telecomunicaci<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _4\"> </span>y <span class=\"_ _16\"> </span>control <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>el <span class=\"_ _4\"> </span>resto <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _16\"> </span>proyectos <span class=\"_ _16\"> </span>de ingenier\u00eda. La <span class=\"_ _4\"></span>prestaci\u00f3n <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _4\"></span>este <span class=\"_ _4\"></span>ser<span class=\"_ _a\"></span>vicio <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>formaliza <span class=\"_ _16\"> </span>generalmente <span class=\"_ _4\"> </span>en <span class=\"_ _16\"> </span>base <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>contrato<span class=\"_ _a\"></span>s <span class=\"_ _4\"></span>de fecha <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>material <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>ncretos. <span class=\"_ _9\"></span>Los <span class=\"_ _9\"></span>in<span class=\"_ _a\"></span>gresos <span class=\"_ _9\"></span>derivados <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>tos <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>ervicios <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>r<span class=\"_ _a\"></span>econocen a  l<span class=\"_ _a\"></span>as  tarifas<span class=\"_ _a\"></span>  estipu<span class=\"_ _a\"></span>ladas <span class=\"_ _19\"> </span>en  el <span class=\"_ _19\"> </span>contrato <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>medida <span class=\"_ _19\"> </span>que  se<span class=\"_ _a\"></span>  rea<span class=\"_ _a\"></span>lizan  e<span class=\"_ _a\"></span>ntregas <span class=\"_ _19\"> </span>de material, <span class=\"_ _7\"></span>horas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>dise\u00f1o <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>instalaci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>personal <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>incurren <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los gastos directos (m\u00e9todo<span class=\"_ _a\"></span> de coste incurrido).<span class=\"_ _a\"></span> b.<span class=\"ls0\"> <span class=\"_ _31\"> </span><span class=\"ff3\">Venta <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>Equipo<span class=\"_ _a\"></span>s <span class=\"_ _19\"> </span>y <span class=\"_ _19\"> </span>Si<span class=\"_ _a\"></span>stemas <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>Fibra: <span class=\"_ _6\"> </span></span>El <span class=\"_ _19\"> </span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _19\"> </span>compra <span class=\"_ _19\"> </span>y <span class=\"_ _6\"> </span>vende <span class=\"_ _19\"> </span>material </span>relacionado <span class=\"_ _4\"> </span>co<span class=\"_ _a\"></span>n <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>acceso<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>co<span class=\"_ _a\"></span>municaci\u00f3n <span class=\"_ _4\"> </span>f<span class=\"_ _a\"></span>ija, <span class=\"_ _4\"></span>m\u00f3vil <span class=\"_ _4\"> </span>e <span class=\"_ _16\"> </span>internet. <span class=\"_ _4\"> </span>Las <span class=\"_ _16\"> </span>ventas <span class=\"_ _4\"> </span>de bienes se <span class=\"_ _a\"></span>reconocen a <span class=\"_ _a\"></span>medida qu<span class=\"_ _a\"></span>e se entr<span class=\"_ _a\"></span>egan los produc<span class=\"_ _a\"></span>tos al c<span class=\"_ _a\"></span>liente y s<span class=\"_ _a\"></span>e incurren en <span class=\"_ _7\"></span>los <span class=\"_ _4\"></span>costes <span class=\"_ _4\"></span>directos <span class=\"_ _7\"></span>(<span class=\"_ _a\"></span>m\u00e9todo <span class=\"_ _4\"></span>del <span class=\"_ _7\"></span>coste<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>incurrido)<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>no <span class=\"_ _4\"> </span>existe<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>ninguna <span class=\"_ _4\"></span>obligac<span class=\"_ _a\"></span>i\u00f3n pendiente de <span class=\"_ _a\"></span>cumplirse <span class=\"_ _a\"></span>que pueda <span class=\"_ _a\"></span>afectar a <span class=\"_ _a\"></span>la acepta<span class=\"_ _a\"></span>ci\u00f3n de l<span class=\"_ _a\"></span>os productos <span class=\"_ _a\"></span>por parte del cliente. <span class=\"_ _a\"></span> La <span class=\"_ _a\"></span>entreg<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>no <span class=\"_ _9\"></span>tiene <span class=\"_ _9\"></span>lugar <span class=\"_ _9\"></span>hasta <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>oductos <span class=\"_ _a\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>han <span class=\"_ _9\"></span>enviado<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>ugar <span class=\"_ _a\"></span>conc<span class=\"_ _a\"></span>reto, los  riesgos  d<span class=\"_ _a\"></span>e  obsolescenc<span class=\"_ _a\"></span>ia  y  p\u00e9rdida  se <span class=\"_ _19\"> </span>han  transferid<span class=\"_ _a\"></span>o  al  cliente <span class=\"_ _19\"> </span>y  este  ha aceptado <span class=\"_ _5\"> </span>los <span class=\"_ _5\"> </span>prod<span class=\"_ _a\"></span>uctos <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>ac<span class=\"_ _a\"></span>uerdo <span class=\"_ _5\"> </span>con <span class=\"_ _5\"> </span>el <span class=\"_ _5\"> </span>co<span class=\"_ _a\"></span>ntrato <span class=\"_ _5\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>v<span class=\"_ _a\"></span>enta, <span class=\"_ _5\"> </span>el <span class=\"_ _5\"> </span>per<span class=\"_ _a\"></span>iodo <span class=\"_ _5\"> </span>de aceptaci\u00f3n <span class=\"_ _19\"> </span>ha<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>finalizado <span class=\"_ _6\"> </span>o <span class=\"_ _19\"> </span>bien <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>Grup<span class=\"_ _a\"></span>o <span class=\"_ _19\"> </span>tiene <span class=\"_ _19\"> </span>ev<span class=\"_ _a\"></span>idencia <span class=\"_ _19\"> </span>objet<span class=\"_ _a\"></span>iva <span class=\"_ _19\"> </span>de <span class=\"_ _6\"> </span>qu<span class=\"_ _3\"></span>e <span class=\"_ _6\"> </span>han cumplido los criterios <span class=\"_ _a\"></span>necesarios para la acept<span class=\"_ _a\"></span>aci\u00f3n.<span class=\"_ _3a\"> </span>c.<span class=\"ls0\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Construcci\u00f3n <span class=\"_ _23\"> </span>y <span class=\"_ _8\"> </span>montaje <span class=\"_ _23\"> </span>de <span class=\"_ _8\"> </span>instalacion<span class=\"_ _a\"></span>es <span class=\"_ _8\"> </span>industriale<span class=\"_ _a\"></span>s <span class=\"_ _8\"> </span>y <span class=\"_ _23\"> </span>off<span class=\"_ _a\"></span>-shore: <span class=\"_ _23\"> </span></span>Esta </span>categor\u00eda  se<span class=\"_ _a\"></span>  refiere <span class=\"_ _19\"> </span>a  la <span class=\"_ _19\"> </span>construcci\u00f3n, <span class=\"_ _19\"> </span>reparaci\u00f3n, <span class=\"_ _19\"> </span>mantenimiento  y <span class=\"_ _19\"> </span>montaje <span class=\"_ _19\"> </span>de calderer\u00eda, dep\u00f3sitos, m<span class=\"_ _a\"></span>aquinaria, instalac<span class=\"_ _a\"></span>iones industriales eleme<span class=\"_ _a\"></span>ntos off<span class=\"_ _a\"></span>-shore.<span class=\"_ _3a\"> </span>La <span class=\"_ _9\"></span>prestac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>estos<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>ser<span class=\"_ _a\"></span>vicios <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>formaliza <span class=\"_ _18\"></span>generalment<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>base <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>contratos<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de fecha <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>trabajos <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>oncretos. <span class=\"_ _9\"></span>Los <span class=\"_ _9\"></span>in<span class=\"_ _a\"></span>gresos <span class=\"_ _9\"></span>derivados <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>estos<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>serv<span class=\"_ _a\"></span>icios <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>reconoc<span class=\"_ _a\"></span>en a <span class=\"_ _a\"></span>las <span class=\"_ _9\"></span>tar<span class=\"_ _a\"></span>ifas <span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>tipuladas <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>contrato <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>medida <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>v<span class=\"_ _a\"></span>an <span class=\"_ _a\"></span>ejecutan<span class=\"_ _a\"></span>do <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>tr<span class=\"_ _a\"></span>abajos necesarios para la entreg<span class=\"_ _a\"></span>a de la construcci\u00f3n f<span class=\"_ _a\"></span>inal (m\u00e9todo de coste incurri<span class=\"_ _a\"></span>do).<span class=\"_ _3a\"> </span>En <span class=\"_ _9\"></span>relaci\u00f3n <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>cas<span class=\"_ _a\"></span>os <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>c, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>grupo <span class=\"_ _18\"></span>eval\u00faa <span class=\"_ _9\"></span>peri\u00f3dica<span class=\"_ _a\"></span>mente <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>al<span class=\"_ _a\"></span>g\u00fan <span class=\"_ _9\"></span>contra<span class=\"_ _a\"></span>to <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>prestaci\u00f3n de servicios tiene car\u00e1cter <span class=\"_ _a\"></span>oneroso y reconoce, <span class=\"_ _a\"></span>en su caso, las provisio<span class=\"_ _a\"></span>nes necesarias.<span class=\"_ _3a\"> </span>Adem\u00e1s, <span class=\"_ _16\"> </span>algunos <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>los <span class=\"_ _4\"></span>bienes <span class=\"_ _16\"> </span>vendidos <span class=\"_ _16\"> </span>y <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>ervicios <span class=\"_ _16\"> </span>prestados <span class=\"_ _16\"> </span>est\u00e1n <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>ujetos <span class=\"_ _16\"> </span>a <span class=\"_ _4\"> </span>g<span class=\"_ _a\"></span>arant\u00edas <span class=\"_ _4\"> </span>l<span class=\"_ _a\"></span>as cuales son de mercad<span class=\"_ _a\"></span>o y no exceden del plazo<span class=\"_ _a\"></span> habitual del sect<span class=\"_ _a\"></span>or.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "j)  Actividades interrumpidas Una actividad  interrumpida  es  un  componente del Grupo  que ha sido dispuesto o bien  se  ha clasificado  como  mantenido  para  la  venta  y  representa  una  l\u00ednea  de  negocio  o  un  \u00e1rea geogr\u00e1fica de la explotaci\u00f3n que es significativa y puede considerarse separada del resto; forma parte un plan individual y coordinado para enajenar o disponer por otra v\u00eda una l\u00ednea de negocio o de un \u00e1rea geogr\u00e1fica de la explotaci\u00f3n que sea significativa o pueda considerarse separada del resto, o es una entidad dependiente adquirida exclusivamente con la finalidad de ser vendida.   Un  componente  del  Grupo  comprende  las  actividades  y  flujos  de  efectivo  que  pueden  ser distinguidos del resto tanto desde un punto de vista operativo como de informaci\u00f3n financiera.  Si  el  Grupo  deja  de  clasificar  un  componente  como  actividad  interrumpida,  los  resultados previamente  presentados  como  actividades  interrumpidas,  se  reclasifican  a  actividades continuadas para todos los ejercicios presentados.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "j)<span class=\"ls0\"> <span class=\"_ _1d\"> </span><span class=\"fs6\">Actividades interrumpida<span class=\"_ _a\"></span>s </span></span>Una <span class=\"_ _4\"></span>actividad <span class=\"_ _4\"> </span>interru<span class=\"_ _a\"></span>mpida <span class=\"_ _4\"> </span>es <span class=\"_ _4\"> </span>un <span class=\"_ _16\"> </span>componente <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"> </span>qu<span class=\"_ _a\"></span>e <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>sido <span class=\"_ _4\"></span>dispu<span class=\"_ _a\"></span>esto <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>bien <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>ha<span class=\"_ _a\"></span> clasificado <span class=\"_ _6\"> </span>como <span class=\"_ _6\"> </span>mantenido <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>la <span class=\"_ _19\"> </span>v<span class=\"_ _a\"></span>enta <span class=\"_ _6\"> </span>y <span class=\"_ _19\"> </span>r<span class=\"_ _a\"></span>epresenta <span class=\"_ _6\"> </span>una <span class=\"_ _6\"> </span>l\u00ednea <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>negocio <span class=\"_ _6\"> </span>o <span class=\"_ _6\"> </span>un <span class=\"_ _19\"> </span>\u00e1rea<span class=\"_ _a\"></span> geogr\u00e1fica <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>exp<span class=\"_ _a\"></span>lotaci\u00f3n <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>es<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>significativa<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>puede <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>nsiderarse <span class=\"_ _a\"></span>separad<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>resto;<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>forma parte <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>p<span class=\"_ _a\"></span>lan <span class=\"_ _a\"></span>individual <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>coordinado <span class=\"_ _9\"></span>para <span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>ajenar <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>dispo<span class=\"_ _a\"></span>ner <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>otra <span class=\"_ _a\"></span>v<span class=\"_ _a\"></span>\u00eda <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>l\u00ed<span class=\"_ _a\"></span>nea <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>negocio<span class=\"_ _a\"></span> o <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>\u00e1rea <span class=\"_ _7\"></span>geogr\u00e1fica <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>explotaci\u00f3n <span class=\"_ _18\"></span>q<span class=\"_ _a\"></span>ue <span class=\"_ _18\"></span>sea <span class=\"_ _18\"></span>significat<span class=\"_ _a\"></span>iva <span class=\"_ _18\"></span>o <span class=\"_ _18\"></span>pueda <span class=\"_ _18\"></span>consid<span class=\"_ _a\"></span>erarse <span class=\"_ _18\"></span>separada del resto, o es una e<span class=\"_ _a\"></span>ntidad dependiente adquiri<span class=\"_ _a\"></span>da exclusivamente con l<span class=\"_ _a\"></span>a finalidad de ser vendi<span class=\"_ _a\"></span>da.  <span class=\"_ _a\"></span> Un  componente <span class=\"_ _19\"> </span>del  Grupo  comprende  las<span class=\"_ _a\"></span>  actividades  y  flujos<span class=\"_ _a\"></span>  de  efectivo  que<span class=\"_ _a\"></span>  pueden  ser<span class=\"_ _a\"></span> distinguidos del resto t<span class=\"_ _a\"></span>anto desde un punt<span class=\"_ _a\"></span>o de vista operativo co<span class=\"_ _a\"></span>mo de informaci\u00f3<span class=\"_ _a\"></span>n financiera. <span class=\"_ _9\"></span> Si <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>Grupo <span class=\"_ _19\"> </span>deja <span class=\"_ _19\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _19\"> </span>clasificar <span class=\"_ _19\"> </span>un <span class=\"_ _19\"> </span>c<span class=\"_ _a\"></span>omponente <span class=\"_ _19\"> </span>co<span class=\"_ _a\"></span>mo <span class=\"_ _19\"> </span>actividad <span class=\"_ _6\"> </span>i<span class=\"_ _3\"></span>nterrump<span class=\"_ _a\"></span>ida, <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>resultados previamente <span class=\"_ _23\"> </span>pres<span class=\"_ _a\"></span>entados <span class=\"_ _23\"> </span>como <span class=\"_ _1a\"> </span>actividades <span class=\"_ _1a\"> </span>interrumpidas, <span class=\"_ _23\"> </span>se <span class=\"_ _23\"> </span>rec<span class=\"_ _a\"></span>lasifican <span class=\"_ _23\"> </span>a <span class=\"_ _1a\"> </span>actividades continuadas para todos<span class=\"_ _a\"></span> los ejercicios presentad<span class=\"_ _a\"></span>os.<span class=\"_ _a\"></span> k)    Clasificaci\u00f3n de <span class=\"_ _a\"></span>saldos entre corrient<span class=\"_ _a\"></span>e y no corriente<span class=\"_ _a\"></span> En <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>estado <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>situaci\u00f3n <span class=\"_ _7\"></span>financiera <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>onsolidado <span class=\"_ _7\"></span>adjunto <span class=\"_ _18\"></span>l<span class=\"_ _a\"></span>os <span class=\"_ _18\"></span>saldos<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>clasifican <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>funci\u00f3n <span class=\"_ _7\"></span>de sus <span class=\"_ _7\"></span>vencimientos, <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>decir, <span class=\"_ _7\"></span>como <span class=\"_ _18\"></span>corr<span class=\"_ _a\"></span>iente <span class=\"_ _7\"></span>aquellos <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>vencimiento <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>plazo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>liquidaci\u00f3n <span class=\"_ _7\"></span>es igual <span class=\"_ _16\"> </span>o <span class=\"_ _4\"></span>inferior <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>doce <span class=\"_ _4\"> </span>me<span class=\"_ _a\"></span>ses <span class=\"_ _4\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>como <span class=\"_ _16\"> </span>no <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>orriente <span class=\"_ _16\"> </span>los <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>vencimiento <span class=\"_ _16\"> </span>o <span class=\"_ _16\"> </span>plazo <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>liquidaci\u00f3n superior a dicho per\u00edod<span class=\"_ _a\"></span>o. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "j)<span class=\"ls0\"> <span class=\"_ _1d\"> </span><span class=\"fs6\">Actividades interrumpida<span class=\"_ _a\"></span>s </span></span>Una <span class=\"_ _4\"></span>actividad <span class=\"_ _4\"> </span>interru<span class=\"_ _a\"></span>mpida <span class=\"_ _4\"> </span>es <span class=\"_ _4\"> </span>un <span class=\"_ _16\"> </span>componente <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"> </span>qu<span class=\"_ _a\"></span>e <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>sido <span class=\"_ _4\"></span>dispu<span class=\"_ _a\"></span>esto <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>bien <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>ha<span class=\"_ _a\"></span> clasificado <span class=\"_ _6\"> </span>como <span class=\"_ _6\"> </span>mantenido <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>la <span class=\"_ _19\"> </span>v<span class=\"_ _a\"></span>enta <span class=\"_ _6\"> </span>y <span class=\"_ _19\"> </span>r<span class=\"_ _a\"></span>epresenta <span class=\"_ _6\"> </span>una <span class=\"_ _6\"> </span>l\u00ednea <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>negocio <span class=\"_ _6\"> </span>o <span class=\"_ _6\"> </span>un <span class=\"_ _19\"> </span>\u00e1rea<span class=\"_ _a\"></span> geogr\u00e1fica <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>exp<span class=\"_ _a\"></span>lotaci\u00f3n <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>es<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>significativa<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>puede <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>nsiderarse <span class=\"_ _a\"></span>separad<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>resto;<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>forma parte <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>p<span class=\"_ _a\"></span>lan <span class=\"_ _a\"></span>individual <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>coordinado <span class=\"_ _9\"></span>para <span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>ajenar <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>dispo<span class=\"_ _a\"></span>ner <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>otra <span class=\"_ _a\"></span>v<span class=\"_ _a\"></span>\u00eda <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>l\u00ed<span class=\"_ _a\"></span>nea <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>negocio<span class=\"_ _a\"></span> o <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>\u00e1rea <span class=\"_ _7\"></span>geogr\u00e1fica <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>explotaci\u00f3n <span class=\"_ _18\"></span>q<span class=\"_ _a\"></span>ue <span class=\"_ _18\"></span>sea <span class=\"_ _18\"></span>significat<span class=\"_ _a\"></span>iva <span class=\"_ _18\"></span>o <span class=\"_ _18\"></span>pueda <span class=\"_ _18\"></span>consid<span class=\"_ _a\"></span>erarse <span class=\"_ _18\"></span>separada del resto, o es una e<span class=\"_ _a\"></span>ntidad dependiente adquiri<span class=\"_ _a\"></span>da exclusivamente con l<span class=\"_ _a\"></span>a finalidad de ser vendi<span class=\"_ _a\"></span>da.  <span class=\"_ _a\"></span> Un  componente <span class=\"_ _19\"> </span>del  Grupo  comprende  las<span class=\"_ _a\"></span>  actividades  y  flujos<span class=\"_ _a\"></span>  de  efectivo  que<span class=\"_ _a\"></span>  pueden  ser<span class=\"_ _a\"></span> distinguidos del resto t<span class=\"_ _a\"></span>anto desde un punt<span class=\"_ _a\"></span>o de vista operativo co<span class=\"_ _a\"></span>mo de informaci\u00f3<span class=\"_ _a\"></span>n financiera. <span class=\"_ _9\"></span> Si <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>Grupo <span class=\"_ _19\"> </span>deja <span class=\"_ _19\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _19\"> </span>clasificar <span class=\"_ _19\"> </span>un <span class=\"_ _19\"> </span>c<span class=\"_ _a\"></span>omponente <span class=\"_ _19\"> </span>co<span class=\"_ _a\"></span>mo <span class=\"_ _19\"> </span>actividad <span class=\"_ _6\"> </span>i<span class=\"_ _3\"></span>nterrump<span class=\"_ _a\"></span>ida, <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>resultados previamente <span class=\"_ _23\"> </span>pres<span class=\"_ _a\"></span>entados <span class=\"_ _23\"> </span>como <span class=\"_ _1a\"> </span>actividades <span class=\"_ _1a\"> </span>interrumpidas, <span class=\"_ _23\"> </span>se <span class=\"_ _23\"> </span>rec<span class=\"_ _a\"></span>lasifican <span class=\"_ _23\"> </span>a <span class=\"_ _1a\"> </span>actividades continuadas para todos<span class=\"_ _a\"></span> los ejercicios presentad<span class=\"_ _a\"></span>os.<span class=\"_ _a\"></span> k)    Clasificaci\u00f3n de <span class=\"_ _a\"></span>saldos entre corrient<span class=\"_ _a\"></span>e y no corriente<span class=\"_ _a\"></span> En <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>estado <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>situaci\u00f3n <span class=\"_ _7\"></span>financiera <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>onsolidado <span class=\"_ _7\"></span>adjunto <span class=\"_ _18\"></span>l<span class=\"_ _a\"></span>os <span class=\"_ _18\"></span>saldos<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>clasifican <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>funci\u00f3n <span class=\"_ _7\"></span>de sus <span class=\"_ _7\"></span>vencimientos, <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>decir, <span class=\"_ _7\"></span>como <span class=\"_ _18\"></span>corr<span class=\"_ _a\"></span>iente <span class=\"_ _7\"></span>aquellos <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>vencimiento <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>plazo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>liquidaci\u00f3n <span class=\"_ _7\"></span>es igual <span class=\"_ _16\"> </span>o <span class=\"_ _4\"></span>inferior <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>doce <span class=\"_ _4\"> </span>me<span class=\"_ _a\"></span>ses <span class=\"_ _4\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>como <span class=\"_ _16\"> </span>no <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>orriente <span class=\"_ _16\"> </span>los <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>vencimiento <span class=\"_ _16\"> </span>o <span class=\"_ _16\"> </span>plazo <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>liquidaci\u00f3n superior a dicho per\u00edod<span class=\"_ _a\"></span>o. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-26": {
   "value": "l)<span class=\"ls0\"> <span class=\"_ _c\"> </span><span class=\"fs6\">Impuesto sobre la<span class=\"_ _a\"></span>s ganancias; activos y pas<span class=\"_ _a\"></span>ivos por impuestos dif<span class=\"_ _a\"></span>eridos<span class=\"_ _a\"></span> </span></span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>revisa <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fec<span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>ierre <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>ejercici<span class=\"_ _a\"></span>o, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>ntable <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>impuestos diferidos, <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>objeto <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>reducir <span class=\"_ _18\"></span>dicho <span class=\"_ _9\"></span>va<span class=\"_ _a\"></span>lor <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>m<span class=\"_ _a\"></span>edida <span class=\"_ _9\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>que <span class=\"_ _18\"></span>no <span class=\"_ _9\"></span>es <span class=\"_ _18\"></span>proba<span class=\"_ _a\"></span>ble <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>v<span class=\"_ _a\"></span>ayan <span class=\"_ _18\"></span>a existir suficientes bases <span class=\"_ _a\"></span>imponibles positivas f<span class=\"_ _a\"></span>uturas para compensarlos<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span> Los <span class=\"_ _5\"> </span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _29\"> </span>por <span class=\"_ _29\"> </span>impuest<span class=\"_ _a\"></span>os <span class=\"_ _5\"> </span>dif<span class=\"_ _a\"></span>eridos <span class=\"_ _29\"> </span>que <span class=\"_ _29\"> </span>no <span class=\"_ _29\"> </span>cumplen <span class=\"_ _17\"> </span>las <span class=\"_ _29\"> </span>condiciones <span class=\"_ _15\"> </span>anterior<span class=\"_ _a\"></span>es <span class=\"_ _29\"> </span>no <span class=\"_ _5\"> </span>s<span class=\"_ _a\"></span>on reconocidos <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>estad<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>ituaci\u00f3n <span class=\"_ _9\"></span>financiera <span class=\"_ _9\"></span>cons<span class=\"_ _a\"></span>olidado. <span class=\"_ _9\"></span>El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>reco<span class=\"_ _a\"></span>nsidera <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>cierre <span class=\"_ _9\"></span>del<span class=\"_ _3a\"> </span>ejercicio, <span class=\"_ _18\"></span>si <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>cumplen <span class=\"_ _18\"></span>las<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>condiciones <span class=\"_ _18\"></span>para <span class=\"_ _7\"></span>reconocer <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>activos <span class=\"_ _7\"></span>por <span class=\"_ _18\"></span>impuestos<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>diferidos <span class=\"_ _18\"></span>que previamente no ha<span class=\"_ _a\"></span>b\u00edan sido reconocidos.<span class=\"_ _a\"></span> Las <span class=\"_ _a\"></span>difere<span class=\"_ _a\"></span>ncias <span class=\"_ _a\"></span>tem<span class=\"_ _a\"></span>porarias <span class=\"_ _9\"></span>imponibles <span class=\"_ _9\"></span>se <span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>onocen <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>todos <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>asos <span class=\"_ _a\"></span>except<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>surjan <span class=\"_ _9\"></span>del reconocimiento <span class=\"_ _9\"></span>inicia<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>f<span class=\"_ _a\"></span>ondo <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>mercio <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>activo <span class=\"_ _9\"></span>o <span class=\"_ _18\"></span>pasivo <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>tran<span class=\"_ _a\"></span>sacci\u00f3n <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>no es  un<span class=\"_ _3\"></span>a  combinaci\u00f3n <span class=\"_ _22\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _22\"> </span>n<span class=\"_ _a\"></span>egocios  y <span class=\"_ _22\"> </span>en  l<span class=\"_ _3\"></span>a  fecha <span class=\"_ _22\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>la  transacci\u00f3n <span class=\"_ _22\"> </span>n<span class=\"_ _a\"></span>o <span class=\"_ _22\"> </span>afect<span class=\"_ _a\"></span>a  ni<span class=\"_ _3\"></span>  al <span class=\"_ _22\"> </span>resultado contable ni a la bas<span class=\"_ _a\"></span>e imponible fiscal. <span class=\"_ _a\"></span> Las <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>iferencias <span class=\"_ _18\"></span>temporaria<span class=\"_ _a\"></span>s <span class=\"_ _9\"></span>deduc<span class=\"_ _a\"></span>ibles <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>reco<span class=\"_ _a\"></span>nocen <span class=\"_ _18\"></span>siempre <span class=\"_ _18\"></span>que <span class=\"_ _18\"></span>resulte <span class=\"_ _18\"></span>pro<span class=\"_ _a\"></span>bable <span class=\"_ _18\"></span>que <span class=\"_ _18\"></span>existan bases <span class=\"_ _a\"></span>impo<span class=\"_ _a\"></span>nibles <span class=\"_ _a\"></span>posi<span class=\"_ _a\"></span>tivas <span class=\"_ _a\"></span>futuras<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>sufici<span class=\"_ _a\"></span>entes <span class=\"_ _a\"></span>para<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>su <span class=\"_ _9\"></span>compensaci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>excepto <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>aquellos <span class=\"_ _9\"></span>casos en <span class=\"_ _6\"> </span>l<span class=\"_ _3\"></span>as <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>las <span class=\"_ _19\"> </span>di<span class=\"_ _a\"></span>ferencias <span class=\"_ _6\"> </span>surjan <span class=\"_ _6\"> </span>del <span class=\"_ _19\"> </span>reconoc<span class=\"_ _a\"></span>imiento <span class=\"_ _6\"> </span>inicial <span class=\"_ _19\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _6\"> </span>activos <span class=\"_ _19\"> </span>o <span class=\"_ _6\"> </span>pasivos <span class=\"_ _6\"> </span>en <span class=\"_ _19\"> </span>u<span class=\"_ _a\"></span>na transacci\u00f3n <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>n<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>una <span class=\"_ _9\"></span>combinaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>negocios <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fech<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>transacci\u00f3n <span class=\"_ _a\"></span>no <span class=\"_ _9\"></span>afecta <span class=\"_ _a\"></span>ni al resultado contable <span class=\"_ _a\"></span>ni a la base impon<span class=\"_ _a\"></span>ible fiscal.<span class=\"_ _a\"></span> El <span class=\"_ _4\"> </span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _16\"> </span>reconoce <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>conversi\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>u<span class=\"_ _a\"></span>n <span class=\"_ _16\"> </span>activo <span class=\"_ _16\"> </span>por <span class=\"_ _16\"> </span>impuesto <span class=\"_ _16\"> </span>diferido <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>una <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>uenta <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>cobrar frente <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>Administraci\u00f3n <span class=\"_ _18\"></span>P\u00fablica, <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>uando <span class=\"_ _9\"></span>es <span class=\"_ _18\"></span>exigible <span class=\"_ _9\"></span>seg\u00fan <span class=\"_ _18\"></span>lo <span class=\"_ _9\"></span>dispuesto <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>la<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>legislaci\u00f3n <span class=\"_ _9\"></span>fisca<span class=\"_ _a\"></span>l vigente.  El <span class=\"_ _4\"></span>Grupo <span class=\"_ _16\"> </span>s\u00f3lo <span class=\"_ _4\"> </span>com<span class=\"_ _a\"></span>pensa <span class=\"_ _16\"> </span>los <span class=\"_ _4\"> </span>activos <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>pasivos <span class=\"_ _4\"> </span>por <span class=\"_ _16\"> </span>impuesto <span class=\"_ _4\"> </span>sobre <span class=\"_ _16\"> </span>las <span class=\"_ _4\"> </span>gana<span class=\"_ _a\"></span>ncias <span class=\"_ _4\"> </span>corriente <span class=\"_ _16\"> </span>si existe <span class=\"_ _22\"> </span>un  derecho <span class=\"_ _22\"> </span>legal <span class=\"_ _22\"> </span>fr<span class=\"_ _a\"></span>ente <span class=\"_ _22\"> </span>a  las <span class=\"_ _16\"> </span>a<span class=\"_ _a\"></span>utoridades <span class=\"_ _e\"> </span>fiscales  y <span class=\"_ _16\"> </span>tiene  la <span class=\"_ _22\"> </span>intenci\u00f3n  de <span class=\"_ _16\"> </span>liqu<span class=\"_ _a\"></span>idar <span class=\"_ _22\"> </span>las deudas que res<span class=\"_ _a\"></span>ulten por <span class=\"_ _a\"></span>su importe neto <span class=\"_ _a\"></span>o bien real<span class=\"_ _a\"></span>izar los ac<span class=\"_ _a\"></span>tivos y liquidar las <span class=\"_ _a\"></span>deudas de f<span class=\"_ _a\"></span>orma simult\u00e1nea.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": ")<span class=\"ls0\"> <span class=\"_ _c\"> </span><span class=\"fs6\">Impuesto sobre la<span class=\"_ _a\"></span>s ganancias; activos y pas<span class=\"_ _a\"></span>ivos por impuestos dif<span class=\"_ _a\"></span>eridos<span class=\"_ _a\"></span> </span></span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>revisa <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fec<span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>ierre <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>ejercici<span class=\"_ _a\"></span>o, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>ntable <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>impuestos diferidos, <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>objeto <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>reducir <span class=\"_ _18\"></span>dicho <span class=\"_ _9\"></span>va<span class=\"_ _a\"></span>lor <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>m<span class=\"_ _a\"></span>edida <span class=\"_ _9\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>que <span class=\"_ _18\"></span>no <span class=\"_ _9\"></span>es <span class=\"_ _18\"></span>proba<span class=\"_ _a\"></span>ble <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>v<span class=\"_ _a\"></span>ayan <span class=\"_ _18\"></span>a existir suficientes bases <span class=\"_ _a\"></span>imponibles positivas f<span class=\"_ _a\"></span>uturas para compensarlos<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span> Los <span class=\"_ _5\"> </span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _29\"> </span>por <span class=\"_ _29\"> </span>impuest<span class=\"_ _a\"></span>os <span class=\"_ _5\"> </span>dif<span class=\"_ _a\"></span>eridos <span class=\"_ _29\"> </span>que <span class=\"_ _29\"> </span>no <span class=\"_ _29\"> </span>cumplen <span class=\"_ _17\"> </span>las <span class=\"_ _29\"> </span>condiciones <span class=\"_ _15\"> </span>anterior<span class=\"_ _a\"></span>es <span class=\"_ _29\"> </span>no <span class=\"_ _5\"> </span>s<span class=\"_ _a\"></span>on reconocidos <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>estad<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>ituaci\u00f3n <span class=\"_ _9\"></span>financiera <span class=\"_ _9\"></span>cons<span class=\"_ _a\"></span>olidado. <span class=\"_ _9\"></span>El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>reco<span class=\"_ _a\"></span>nsidera <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>cierre <span class=\"_ _9\"></span>del<span class=\"_ _3a\"> </span>ejercicio, <span class=\"_ _18\"></span>si <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>cumplen <span class=\"_ _18\"></span>las<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>condiciones <span class=\"_ _18\"></span>para <span class=\"_ _7\"></span>reconocer <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>activos <span class=\"_ _7\"></span>por <span class=\"_ _18\"></span>impuestos<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>diferidos <span class=\"_ _18\"></span>que previamente no ha<span class=\"_ _a\"></span>b\u00edan sido reconocidos.<span class=\"_ _a\"></span> Las <span class=\"_ _a\"></span>difere<span class=\"_ _a\"></span>ncias <span class=\"_ _a\"></span>tem<span class=\"_ _a\"></span>porarias <span class=\"_ _9\"></span>imponibles <span class=\"_ _9\"></span>se <span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>onocen <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>todos <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>asos <span class=\"_ _a\"></span>except<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>surjan <span class=\"_ _9\"></span>del reconocimiento <span class=\"_ _9\"></span>inicia<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>f<span class=\"_ _a\"></span>ondo <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>mercio <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>activo <span class=\"_ _9\"></span>o <span class=\"_ _18\"></span>pasivo <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>tran<span class=\"_ _a\"></span>sacci\u00f3n <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>no es  un<span class=\"_ _3\"></span>a  combinaci\u00f3n <span class=\"_ _22\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _22\"> </span>n<span class=\"_ _a\"></span>egocios  y <span class=\"_ _22\"> </span>en  l<span class=\"_ _3\"></span>a  fecha <span class=\"_ _22\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>la  transacci\u00f3n <span class=\"_ _22\"> </span>n<span class=\"_ _a\"></span>o <span class=\"_ _22\"> </span>afect<span class=\"_ _a\"></span>a  ni<span class=\"_ _3\"></span>  al <span class=\"_ _22\"> </span>resultado contable ni a la bas<span class=\"_ _a\"></span>e imponible fiscal. <span class=\"_ _a\"></span> Las <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>iferencias <span class=\"_ _18\"></span>temporaria<span class=\"_ _a\"></span>s <span class=\"_ _9\"></span>deduc<span class=\"_ _a\"></span>ibles <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>reco<span class=\"_ _a\"></span>nocen <span class=\"_ _18\"></span>siempre <span class=\"_ _18\"></span>que <span class=\"_ _18\"></span>resulte <span class=\"_ _18\"></span>pro<span class=\"_ _a\"></span>bable <span class=\"_ _18\"></span>que <span class=\"_ _18\"></span>existan bases <span class=\"_ _a\"></span>impo<span class=\"_ _a\"></span>nibles <span class=\"_ _a\"></span>posi<span class=\"_ _a\"></span>tivas <span class=\"_ _a\"></span>futuras<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>sufici<span class=\"_ _a\"></span>entes <span class=\"_ _a\"></span>para<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>su <span class=\"_ _9\"></span>compensaci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>excepto <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>aquellos <span class=\"_ _9\"></span>casos en <span class=\"_ _6\"> </span>l<span class=\"_ _3\"></span>as <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>las <span class=\"_ _19\"> </span>di<span class=\"_ _a\"></span>ferencias <span class=\"_ _6\"> </span>surjan <span class=\"_ _6\"> </span>del <span class=\"_ _19\"> </span>reconoc<span class=\"_ _a\"></span>imiento <span class=\"_ _6\"> </span>inicial <span class=\"_ _19\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _6\"> </span>activos <span class=\"_ _19\"> </span>o <span class=\"_ _6\"> </span>pasivos <span class=\"_ _6\"> </span>en <span class=\"_ _19\"> </span>u<span class=\"_ _a\"></span>na transacci\u00f3n <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>n<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>una <span class=\"_ _9\"></span>combinaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>negocios <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fech<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>transacci\u00f3n <span class=\"_ _a\"></span>no <span class=\"_ _9\"></span>afecta <span class=\"_ _a\"></span>ni al resultado contable <span class=\"_ _a\"></span>ni a la base impon<span class=\"_ _a\"></span>ible fiscal.<span class=\"_ _a\"></span> El <span class=\"_ _4\"> </span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _16\"> </span>reconoce <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>conversi\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>u<span class=\"_ _a\"></span>n <span class=\"_ _16\"> </span>activo <span class=\"_ _16\"> </span>por <span class=\"_ _16\"> </span>impuesto <span class=\"_ _16\"> </span>diferido <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>una <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>uenta <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>cobrar frente <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>Administraci\u00f3n <span class=\"_ _18\"></span>P\u00fablica, <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>uando <span class=\"_ _9\"></span>es <span class=\"_ _18\"></span>exigible <span class=\"_ _9\"></span>seg\u00fan <span class=\"_ _18\"></span>lo <span class=\"_ _9\"></span>dispuesto <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>la<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>legislaci\u00f3n <span class=\"_ _9\"></span>fisca<span class=\"_ _a\"></span>l vigente.  El <span class=\"_ _4\"></span>Grupo <span class=\"_ _16\"> </span>s\u00f3lo <span class=\"_ _4\"> </span>com<span class=\"_ _a\"></span>pensa <span class=\"_ _16\"> </span>los <span class=\"_ _4\"> </span>activos <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>pasivos <span class=\"_ _4\"> </span>por <span class=\"_ _16\"> </span>impuesto <span class=\"_ _4\"> </span>sobre <span class=\"_ _16\"> </span>las <span class=\"_ _4\"> </span>gana<span class=\"_ _a\"></span>ncias <span class=\"_ _4\"> </span>corriente <span class=\"_ _16\"> </span>si existe <span class=\"_ _22\"> </span>un  derecho <span class=\"_ _22\"> </span>legal <span class=\"_ _22\"> </span>fr<span class=\"_ _a\"></span>ente <span class=\"_ _22\"> </span>a  las <span class=\"_ _16\"> </span>a<span class=\"_ _a\"></span>utoridades <span class=\"_ _e\"> </span>fiscales  y <span class=\"_ _16\"> </span>tiene  la <span class=\"_ _22\"> </span>intenci\u00f3n  de <span class=\"_ _16\"> </span>liqu<span class=\"_ _a\"></span>idar <span class=\"_ _22\"> </span>las deudas que res<span class=\"_ _a\"></span>ulten por <span class=\"_ _a\"></span>su importe neto <span class=\"_ _a\"></span>o bien real<span class=\"_ _a\"></span>izar los ac<span class=\"_ _a\"></span>tivos y liquidar las <span class=\"_ _a\"></span>deudas de f<span class=\"_ _a\"></span>orma simult\u00e1nea.  <div class=\"c wf9 ha0 gs4b5\"><div class=\"t m0 x5d h4 y568 ff4 fs2 fc2 sc0 ls6 ws0\">    <span class=\"ls0\">Hacienda p\u00fablica deudora </span></div><div class=\"t m0 x5d h4 y89 ff4 fs2 fc2 sc0 ls6 ws0\">    <span class=\"ls0\">Impuestos corrientes sociedades extranjeras </span></div></div><div class=\"c wfa ha0 gs4b6\"><div class=\"t m0 x2b h4 yf9 ff4 fs2 fc2 sc0 ls0 ws0\">7.290 </div><div class=\"t m0 x60 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">336<span class=\"ls0\"> </span></div></div><div class=\"c w7f ha0 gs4b7\"><div class=\"t m0 x20 h4 yf9 ff4 fs2 fc2 sc0 ls0 ws0\">5.723 </div><div class=\"t m0 x2a h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">333<span class=\"ls0\"> </span></div></div><div class=\"c wf9 h12 gs4b8\"><div class=\"t m0 x5d hf y5c ff3 fs2 fc2 sc0 ls0 ws0\">Activos por Impuesto Corriente (Nota 19)<span class=\"ff6\"> </span></div></div><div class=\"c wfa h12 gs4b9\"><div class=\"t m0 x2b hf y5c ff3 fs2 fc2 sc0 ls0 ws0\">7.626 </div></div><div class=\"c w7f h12 gs4ba\"><div class=\"t m0 x20 hf y5c ff3 fs2 fc2 sc0 ls0 ws0\">6.056 </div></div><div class=\"c w2 h0_1 gs7a3\"><div class=\"t m0 x6d h5 y145 ff3 fs3 fc2 sc0 ls2 ws0\">19.<span class=\"ls0\"> <span class=\"_ _3\"></span>Situaci\u00f3n fisca<span class=\"_ _3\"></span>l </span></div><div class=\"t m0 x6d hd y6b4 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y6b5 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y86a ff4 fs6 fc2 sc0 ls0 ws0\">A <span class=\"_ _7\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>diciembr<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023 <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>202<span class=\"_ _a\"></span>2, <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _18\"></span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _7\"></span>manten\u00eda <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>siguientes <span class=\"_ _7\"></span>cuentas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>car\u00e1cter <span class=\"_ _7\"></span>fiscal, <span class=\"_ _7\"></span>las </div><div class=\"t m0 x6d h40 y600 ff9 fs6 fc2 sc0 ls0 ws0\">cuales <span class=\"_ _4\"> </span>se <span class=\"_ _16\"> </span>reflejan <span class=\"_ _16\"> </span>en <span class=\"_ _4\"> </span>los <span class=\"_ _16\"> </span>ep\u00edgrafes <span class=\"_ _16\"> </span>\u201cActivo <span class=\"_ _16\"> </span>por <span class=\"_ _4\"> </span>Impues<span class=\"_ _a\"></span>tos <span class=\"_ _4\"> </span>diferidos<span class=\"_ _a\"></span>\u201d, <span class=\"_ _4\"> </span>\u201cPasivos <span class=\"_ _16\"> </span>fiscales\u201d <span class=\"_ _16\"> </span>y <span class=\"_ _4\"> </span>\u201cDeudor<span class=\"_ _a\"></span>es </div><div class=\"t m0 x6d h40 y601 ff9 fs6 fc2 sc0 ls0 ws0\">comerciales <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>otras <span class=\"_ _18\"></span>cuent<span class=\"_ _a\"></span>as <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>cobrar\u201d <span class=\"_ _18\"></span>(v\u00e9ase <span class=\"_ _18\"></span>Nota <span class=\"_ _18\"></span>10) <span class=\"_ _18\"></span>del <span class=\"_ _9\"></span>estado<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>situaci\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>financi<span class=\"_ _a\"></span>era <span class=\"_ _9\"></span>consol<span class=\"_ _a\"></span>idado </div><div class=\"t m0 x6d hd y602 ff4 fs6 fc2 sc0 ls0 ws0\">adjunto (en miles de euros<span class=\"_ _a\"></span>):  </div><div class=\"t m0 x6d hd y603 ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w63 h11 gs7a4\"><div class=\"t m0 x13 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w19c h11 gs7a5\"><div class=\"t m0 x30 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">31.12.2022 (*) </div></div><div class=\"c w19b h12 gs7a6\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- Bases Imponibles - Cr\u00e9ditos Fiscales </div></div><div class=\"c w63 h12 gs7a7\"><div class=\"t m0 x1d h1c y5c ff5 fs2 fc2 sc0 ls4 ws0\">8.364<span class=\"ls0\"> </span></div></div><div class=\"c w19c h12 gs7a8\"><div class=\"t m0 x4e h1c y5c ff5 fs2 fc2 sc0 ls0 ws0\">6.539 </div></div><div class=\"c w19b h11 gs7a9\"><div class=\"t m0 x13 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">- Deducciones por doble imposici\u00f3n internacional </div></div><div class=\"c w63 h11 gs7aa\"><div class=\"t m0 x1d h1c y5a ff5 fs2 fc2 sc0 ls0 ws0\">3.880 </div></div><div class=\"c w19c h11 gs7ab\"><div class=\"t m0 x4e h1c y5a ff5 fs2 fc2 sc0 ls0 ws0\">3.639 </div></div><div class=\"c w19b h12 gs7ac\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- Diferencias temporales Espa\u00f1a </div></div><div class=\"c w63 h12 gs7ad\"><div class=\"t m0 x1d h1c y5c ff5 fs2 fc2 sc0 ls0 ws0\">1.300 </div></div><div class=\"c w19c h12 gs7ae\"><div class=\"t m0 x67 h1c y5c ff5 fs2 fc2 sc0 ls4 ws0\">1834<span class=\"ls0\"> </span></div></div><div class=\"c w19b h11 gs7af\"><div class=\"t m0 x13 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">- Diferencias temporales filiales Extranjero </div></div><div class=\"c w63 h11 gs7b0\"><div class=\"t m0 xa h1c y5a ff5 fs2 fc2 sc0 ls4 ws0\">420<span class=\"ls0\"> </span></div></div><div class=\"c w19c h11 gs7b1\"><div class=\"t m0 x69 h1c y5a ff5 fs2 fc2 sc0 ls4 ws0\">379<span class=\"ls0\"> </span></div></div><div class=\"c w19b hd6 gs7b2\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- Diferencias temporales ajuste NIIF16 / PPA\u00b4s (**) </div></div><div class=\"c w63 hd6 gs7b3\"><div class=\"t m0 xa h1c y5c ff5 fs2 fc2 sc0 ls4 ws0\">168<span class=\"ls0\"> </span></div></div><div class=\"c w19c hd6 gs7b4\"><div class=\"t m0 x4c h1c y5c ff5 fs2 fc2 sc0 ls4 ws0\">60<span class=\"ls0\"> </span></div></div><div class=\"c w19b hd7 gs7b5\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Activos por impuesto diferido </div></div><div class=\"c w63 hd7 gs7b6\"><div class=\"t m0 x4f h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">14.132 </div></div><div class=\"c w19c hd7 gs7b7\"><div class=\"t m0 x2a h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">12.451 </div></div><div class=\"c w19b h11 gs7b8\"><div class=\"t m0 x13 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">- Hacienda P\u00fablica, deudora por IS </div></div><div class=\"c w63 h11 gs7b9\"><div class=\"t m0 xa h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">622<span class=\"ls0\"> </span></div></div><div class=\"c w19c h11 gs7ba\"><div class=\"t m0 x69 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">675<span class=\"ls0\"> </span></div></div><div class=\"c w19b h12 gs7bb\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- Hacienda P\u00fablica, deudora por IVA </div></div><div class=\"c w63 h12 gs7bc\"><div class=\"t m0 x1d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">6.479 </div></div><div class=\"c w19c h12 gs7bd\"><div class=\"t m0 x4e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">4.779 </div></div><div class=\"c w19b h11 gs7be\"><div class=\"t m0 x13 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">- Hacienda P\u00fablica, retenciones y pagos a cuenta  </div></div><div class=\"c w63 h11 gs7bf\"><div class=\"t m0 xa h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">525<span class=\"ls0\"> </span></div></div><div class=\"c w19c h11 gs7c0\"><div class=\"t m0 x69 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">602<span class=\"ls0\"> </span></div></div><div class=\"c w19b h12 gs7c1\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Activos fiscales corrientes </div></div><div class=\"c w63 h12 gs7c2\"><div class=\"t m0 x1d h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">7.626 </div></div><div class=\"c w19c h12 gs7c3\"><div class=\"t m0 x4e h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">6.056 </div></div><div class=\"c w19b h3b gs7c4\"><div class=\"t m0 x13 h4 y157 ff4 fs2 fc2 sc0 ls0 ws0\">- Pasivos generados por asignaci\u00f3n de activos en </div><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">la compra de participaci\u00f3n de sociedades </div></div><div class=\"c w63 h3b gs7c5\"><div class=\"t m0 x1d h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">2.199 </div></div><div class=\"c w19c h3b gs7c6\"><div class=\"t m0 x4e h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">2.905 </div></div><div class=\"c w19b h2a gs7c7\"><div class=\"t m0 x13 h4 yf9 ff4 fs2 fc2 sc0 ls0 ws0\">- Pasivos generados por asignaci\u00f3n de activos en </div><div class=\"t m0 x13 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">la fusi\u00f3n de sociedades </div></div><div class=\"c w63 h2a gs7c8\"><div class=\"t m0 xa h4 yfb ff4 fs2 fc2 sc0 ls4 ws0\">983<span class=\"ls0\"> </span></div></div><div class=\"c w19c h2a gs7c9\"><div class=\"t m0 x4e h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">1.754 </div></div><div class=\"c w19b h12 gs7ca\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- Diferencias temporales  </div></div><div class=\"c w63 h12 gs7cb\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">426<span class=\"ls0\"> </span></div></div><div class=\"c w19c h12 gs7cc\"><div class=\"t m0 x69 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">269<span class=\"ls0\"> </span></div></div><div class=\"c w19b h12 gs7cd\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- Pasivos asociados a subvenciones </div></div><div class=\"c w63 h12 gs7ce\"><div class=\"t m0 x2a h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">25<span class=\"ls0\"> </span></div></div><div class=\"c w19c h12 gs7cf\"><div class=\"t m0 x4c h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">29<span class=\"ls0\"> </span></div></div><div class=\"c w19b h12 gs7d0\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Pasivos por impuesto diferido </div></div><div class=\"c w63 h12 gs7d1\"><div class=\"t m0 x1d h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">3.633 </div></div><div class=\"c w19c h12 gs7d2\"><div class=\"t m0 x4e h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">4.957 </div></div><div class=\"c w19b h21 gs7d3\"><div class=\"t m0 x13 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">-Hacienda P\u00fablica IVA a pagar </div></div><div class=\"c w63 h21 gs7d4\"><div class=\"t m0 x20 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">6.647 </div></div><div class=\"c w19c h21 gs7d5\"><div class=\"t m0 x60 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">8.304 </div></div><div class=\"c w19b h12 gs7d6\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">-I.R.P.F. </div></div><div class=\"c w63 h12 gs7d7\"><div class=\"t m0 x20 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.502 </div></div><div class=\"c w19c h12 gs7d8\"><div class=\"t m0 x60 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.132 </div></div><div class=\"c w19b h11 gs7d9\"><div class=\"t m0 x13 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">-Seguridad Social </div></div><div class=\"c w63 h11 gs7da\"><div class=\"t m0 x20 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">4.586 </div></div><div class=\"c w19c h11 gs7db\"><div class=\"t m0 x60 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">3.162 </div></div><div class=\"c w19b h12 gs7dc\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">-Impuesto sobre Sociedades </div></div><div class=\"c w63 h12 gs7dd\"><div class=\"t m0 x2a h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">970<span class=\"ls0\"> </span></div></div><div class=\"c w19c h12 gs7de\"><div class=\"t m0 x4c h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">410<span class=\"ls0\"> </span></div></div><div class=\"c w19b h12 gs7df\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">-Otros pasivos fiscales  </div></div><div class=\"c w63 h12 gs7e0\"><div class=\"t m0 x2a h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">500<span class=\"ls0\"> </span></div></div><div class=\"c w19c h12 gs7e1\"><div class=\"t m0 x4c h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">350<span class=\"ls0\"> </span></div></div><div class=\"c w19b h12 gs7e2\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Pasivos fiscales corrientes </div></div><div class=\"c w63 h12 gs7e3\"><div class=\"t m0 x4f h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">14.205 </div></div><div class=\"c w19c h12 gs7e4\"><div class=\"t m0 x2a h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">13.358 </div></div><div class=\"c w19f hd8 gs7e5\"><div class=\"t m0 x13 h13 ye2 ff4 fs8 fc2 sc0 ls0 ws0\">(*) Datos reexpres<span class=\"_ _a\"></span>ados. Ver Nota 2.1<span class=\"_ _a\"></span> </div><div class=\"t m0 x13 h13 y94c ff4 fs8 fc2 sc0 ls0 ws0\">(**) Incorpora por im<span class=\"_ _a\"></span>porte de 3.264 m<span class=\"_ _a\"></span>iles de euros el pasivo<span class=\"_ _a\"></span> diferido a <span class=\"_ _a\"></span>consecuencia <span class=\"_ _a\"></span>de los ajustes por<span class=\"_ _a\"></span> diferencias </div><div class=\"t m0 x13 h18 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">temporales del aj<span class=\"_ _a\"></span>uste a NIIF16 y asig<span class=\"_ _a\"></span>naci\u00f3n de PPA\u00b4s<span class=\"_ _a\"></span><span class=\"ff3\"> </span></div></div><div class=\"c w2 h0_1 gs7a3\"><div class=\"t m0 x6d hd y267 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y268 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y269 ff4 fs6 fc2 sc0 ls0 ws0\">La <span class=\"_ _18\"></span>co<span class=\"_ _a\"></span>nciliaci\u00f3n <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>resultado <span class=\"_ _7\"></span>contable <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>impuesto <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>las <span class=\"_ _18\"></span>gananci<span class=\"_ _a\"></span>as <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo </div><div class=\"t m0 x6d hd yd6 ff4 fs6 fc2 sc0 ls0 ws0\">Amper es la siguiente<span class=\"_ _a\"></span> (en miles de euros):  <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y26b ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w1a1 hc0 gs7e6\"><div class=\"t m0 x1f hf y481 ff3 fs2 fc2 sc0 ls4 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w24 hc0 gs7e7\"><div class=\"t m0 x20 hf y481 ff3 fs2 fc2 sc0 ls4 ws0\">2022<span class=\"ls0\"> (*) </span></div></div><div class=\"c w1a0 hd9 gs7e8\"><div class=\"t m0 x5d h4 y94e ff4 fs2 fc2 sc0 ls0 ws0\">Resultado consolidado antes de impuestos </div></div><div class=\"c w1a1 hd9 gs7e9\"><div class=\"t m0 x21 h4 y94e ff4 fs2 fc2 sc0 ls4 ws0\">126<span class=\"ls0\"> </span></div></div><div class=\"c w24 hd9 gs7ea\"><div class=\"t m0 x33 h4 y94e ff4 fs2 fc2 sc0 ls0 ws0\">(6.707) </div></div><div class=\"c w1a0 hc0 gs7eb\"><div class=\"t m0 x5d hf y5a ff3 fs2 fc2 sc0 ls0 ws0\">Cuota al 25% </div></div><div class=\"c w1a1 hc0 gs7ec\"><div class=\"t m0 x6a hf y5a ff3 fs2 fc2 sc0 ls4 ws0\">32<span class=\"ls0\"> </span></div></div><div class=\"c w24 hc0 gs7ed\"><div class=\"t m0 x2a hf y5a ff3 fs2 fc2 sc0 ls0 ws0\">1.677 </div></div><div class=\"c w1a0 hc0 gs7ee\"><div class=\"t m0 x5d h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">Ajustes consolidaci\u00f3n fiscal y diferencias de tributaci\u00f3n </div></div><div class=\"c w1a1 hc0 gs7ef\"><div class=\"t m0 x2b h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">(562) </div></div><div class=\"c w24 hc0 gs7f0\"><div class=\"t m0 x33 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">(2.607) </div></div><div class=\"c w1a0 hc0 gs7f1\"><div class=\"t m0 x5d h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">Reconocimiento Cr\u00e9dito Fiscal  </div></div><div class=\"c w1a1 hc0 gs7f2\"><div class=\"t m0 x2a h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">2.549 </div></div><div class=\"c w24 hc0 gs7f3\"><div class=\"t m0 x2a h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">3.113 </div></div><div class=\"c w1a0 hda gs7f4\"><div class=\"t m0 x131 h4 y92 ff4 fs2 fc1 sc0 ls0 ws0\">Impuesto sobre las ganancias total </div></div><div class=\"c w11 hda gs7f5\"><div class=\"t m0 x2a h4 y92 ff4 fs2 fc1 sc0 ls0 ws0\">1.987 </div></div><div class=\"c w24 hda gs7f6\"><div class=\"t m0 x2a h4 y92 ff4 fs2 fc1 sc0 ls0 ws0\">2.183 </div></div><div class=\"c w1a2 h8c gs7f7\"><div class=\"t m0 x5d h4 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(*) Datos reexpres<span class=\"_ _a\"></span>ados. Ver Nota 2.1<span class=\"_ _a\"></span><span class=\"fs2\"> </span></div></div><div class=\"c w2 h0_1 gs7f9\"><div class=\"t m0 x6d hd y1a9 ff4 fs6 fc2 sc0 ls0 ws0\">Los componentes pr<span class=\"_ _a\"></span>incipales del gasto por <span class=\"_ _a\"></span>el impuesto <span class=\"_ _a\"></span>sobre las gana<span class=\"_ _a\"></span>ncias son los siguientes:<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1aa ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c wd5 hc0 gs7fa\"><div class=\"t m0 x25 hf y481 ff3 fs2 fc2 sc0 ls4 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c wb8 hc0 gs7fb\"><div class=\"t m0 x4b hf y481 ff3 fs2 fc2 sc0 ls0 ws0\">2022 (*) </div></div><div class=\"c w1a4 hc0 gs7fc\"><div class=\"t m0 x5d h4 y481 ff4 fs2 fc2 sc0 ls0 ws0\">(Gasto) / Ingreso por impuesto corrientes  </div></div><div class=\"c wd5 hc0 gs7fd\"><div class=\"t m0 x25 h4 y481 ff4 fs2 fc2 sc0 ls0 ws0\">(200) </div></div><div class=\"c wb8 hc0 gs7fe\"><div class=\"t m0 x25 h4 y481 ff4 fs2 fc2 sc0 ls0 ws0\">(147) </div></div><div class=\"c w1a4 hc0 gs7ff\"><div class=\"t m0 x5d h4 y481 ff4 fs2 fc2 sc0 ls0 ws0\">Gasto por impuesto diferido </div></div><div class=\"c wd5 hc0 gs800\"><div class=\"t m0 xa h4 y481 ff4 fs2 fc2 sc0 ls4 ws0\">594<span class=\"ls0\"> </span></div></div><div class=\"c wb8 hc0 gs801\"><div class=\"t m0 x25 h4 y481 ff4 fs2 fc2 sc0 ls0 ws0\">(783) </div></div><div class=\"c w1a4 hc0 gs802\"><div class=\"t m0 x5d h4 y481 ff4 fs2 fc2 sc0 ls0 ws0\">Utilizaci\u00f3n de bases imponibles negativas </div></div><div class=\"c wd5 hc0 gs803\"><div class=\"t m0 x25 h4 y481 ff4 fs2 fc2 sc0 ls0 ws0\">(<span class=\"ls4\">956</span>) </div></div><div class=\"c wb8 hc0 gs804\"><div class=\"t m0 x4e h4 y481 ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 hc0 gs805\"><div class=\"t m0 x5d h4 y481 ff4 fs2 fc2 sc0 ls0 ws0\">Reconocimiento Cr\u00e9dito Fiscal  </div></div><div class=\"c wd5 hc0 gs806\"><div class=\"t m0 x1d h4 y481 ff4 fs2 fc2 sc0 ls0 ws0\">2.549 </div></div><div class=\"c wb8 hc0 gs807\"><div class=\"t m0 x1d h4 y481 ff4 fs2 fc2 sc0 ls0 ws0\">3.113 </div></div><div class=\"c w1a4 h7d gs808\"><div class=\"t m0 x33 h4 yb4 ff4 fs2 fc1 sc0 ls0 ws0\">Impuesto sobre las ganancias total - Ingreso </div></div><div class=\"c w21 h7d gs809\"><div class=\"t m0 x1d h4 yb4 ff4 fs2 fc1 sc0 ls0 ws0\">1.987 </div></div><div class=\"c wb8 h7d gs80a\"><div class=\"t m0 x1d h4 yb4 ff4 fs2 fc1 sc0 ls0 ws0\">2.183 </div></div><div class=\"c w1a5 h8c gs80b\"><div class=\"t m0 x5d hf y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(*) Datos reexpres<span class=\"_ _a\"></span>ados. Ver Nota 2.1<span class=\"_ _a\"></span><span class=\"ff3 fs2\"> </span></div></div><div class=\"c w2 h0_1 gs7f9\"><div class=\"t m0 x6d hd y250 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y251 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y252 ff4 fs6 fc2 sc0 ls14 ws0\">El<span class=\"ls0\"> <span class=\"_ _4\"> </span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>conso<span class=\"_ _a\"></span>lidaci\u00f3n <span class=\"_ _4\"> </span>fisc<span class=\"_ _a\"></span>al <span class=\"_ _4\"></span>en <span class=\"_ _16\"> </span>Espa\u00f1a <span class=\"_ _4\"> </span>107/17<span class=\"_ _a\"></span>, <span class=\"_ _4\"> </span>est\u00e1 <span class=\"_ _16\"> </span>formado <span class=\"_ _4\"> </span>por <span class=\"_ _16\"> </span>las <span class=\"_ _4\"> </span>sig<span class=\"_ _a\"></span>uientes <span class=\"_ _4\"></span>socied<span class=\"_ _a\"></span>ades <span class=\"_ _4\"> </span>al </span></div><div class=\"t m0 x6d hd y95e ff4 fs6 fc2 sc0 ls0 ws0\">cierre del ejercicio fisca<span class=\"_ _a\"></span>l 2023: </div><div class=\"t m0 x6d hd y95f ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w1a6 h6c gs80c\"><div class=\"t m0 x2a hd y88 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Amper SA, (Sociedad<span class=\"_ _a\"></span> Matriz) </span></div></div><div class=\"c w1a7 h6c gs80d\"><div class=\"t m0 x2a hd y88 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Amper Sistemas, S.<span class=\"_ _a\"></span>A. </span></div></div><div class=\"c w1a6 h45 gs80e\"><div class=\"t m0 x2a hd y88 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Amper Robotics<span class=\"_ _a\"></span>, S.L. </span></div></div><div class=\"c w1a7 h45 gs80f\"><div class=\"t m0 x2a hd y88 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proes Consultores, S<span class=\"_ _a\"></span>.L </span></div></div><div class=\"c w1a6 h45 gs810\"><div class=\"t m0 x2a hd y88 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Nervi\u00f3n Industries, <span class=\"_ _a\"></span>S.L. </span></div></div><div class=\"c w1a7 h45 gs811\"><div class=\"t m0 x2a hd y88 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Setelsa Security, S.<span class=\"_ _a\"></span>L. </span></div></div><div class=\"c w1a6 h45 gs812\"><div class=\"t m0 x2a hd y88 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Nervi\u00f3n Naval Offshore, <span class=\"_ _a\"></span>S.L.<span class=\"_ _a\"></span> </span></div></div><div class=\"c w1a7 h45 gs813\"><div class=\"t m0 x2a hd y88 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Wirelles Watts, S.L.<span class=\"_ _a\"></span> </span></div></div><div class=\"c w1a6 h45 gs814\"><div class=\"t m0 x2a hd y88 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Neosic, S.L </span></div></div><div class=\"c w1a7 h45 gs815\"><div class=\"t m0 x2a hd y88 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Signal Intelligence Cons<span class=\"_ _a\"></span>ultancy, S.L.<span class=\"_ _a\"></span> </span></div></div><div class=\"c w1a6 h45 gs816\"><div class=\"t m0 x2a hd y88 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Nervi\u00f3n Miner\u00eda, S.L.<span class=\"_ _a\"></span> </span></div></div><div class=\"c w2 h0_1 gs7f9\"><div class=\"t m0 x6d hd y965 ff4 fs6 fc2 sc0 ls0 ws0\">  </div><div class=\"t m0 x6d hd y966 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y967 ff4 fs6 fc2 sc0 ls0 ws0\">A fecha 30<span class=\"_ _a\"></span> de <span class=\"_ _a\"></span>diciembre de <span class=\"_ _a\"></span>202<span class=\"_ _a\"></span>3, la socie<span class=\"_ _a\"></span>dad y <span class=\"_ _a\"></span>las siguientes s<span class=\"_ _a\"></span>ociedades de<span class=\"_ _a\"></span>l Grupo, h<span class=\"_ _a\"></span>an sido <span class=\"_ _a\"></span>inscritas </div><div class=\"t m0 x6d hd y6d ff4 fs6 fc2 sc0 ls0 ws0\">en  el <span class=\"_ _22\"> </span>R<span class=\"_ _a\"></span>\u00e9gimen  Especial  del  Grupo  de  Entidades  (REGE)  con <span class=\"_ _e\"> </span>el  n\u00famero  de  grupo  de <span class=\"_ _e\"> </span>entidades </div><div class=\"t m0 x6d hd y89d ff4 fs6 fc2 sc0 ls0 ws0\">IVA69/23 y fecha de ef<span class=\"_ _a\"></span>ecto de 0<span class=\"_ _a\"></span>1 de enero de 2023:<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y968 ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w1a8 h6c gs817\"><div class=\"t m0 x2a hd y88 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Amper SA, (Sociedad<span class=\"_ _a\"></span> Matriz) </span></div></div><div class=\"c w1a8 hdc gs818\"><div class=\"t m0 x2a hd y91b ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Amper Sistemas, S.<span class=\"_ _a\"></span>A. </span></div></div><div class=\"c w1a8 h72 gs819\"><div class=\"t m0 x2a hd y96c ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Wirelles Watts, S.L.<span class=\"_ _a\"></span> </span></div><div class=\"t m0 x2a hd y88 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proes Consultores, S<span class=\"_ _a\"></span>.L </span></div></div><div class=\"c w1a9 h6c gs81a\"><div class=\"t m0 x2a hd y88 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Electr\u00f3nica Industria<span class=\"_ _a\"></span>l y Naval, S.L.<span class=\"_ _a\"></span> </span></div></div><div class=\"c w2 h0_1 gs7f9\"><div class=\"t m0 x176 hd y27a ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Signal Intelligence Cons<span class=\"_ _a\"></span>ultancy, S.L.<span class=\"_ _a\"></span> </span></div><div class=\"t m0 x176 hd y27b ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Setelsa Security, S.<span class=\"_ _a\"></span>L. </span></div><div class=\"t m0 x6d hd y96d ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y80f ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y59f ff4 fs6 fc2 sc0 ls0 ws0\">El <span class=\"_ _16\"> </span>Grupo <span class=\"_ _22\"> </span>ha <span class=\"_ _22\"> </span>estim<span class=\"_ _a\"></span>ado <span class=\"_ _16\"> </span>la <span class=\"_ _e\"> </span>recuperabilidad <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>los <span class=\"_ _22\"> </span>acti<span class=\"_ _a\"></span>vos <span class=\"_ _16\"> </span>por <span class=\"_ _22\"> </span>impues<span class=\"_ _a\"></span>tos <span class=\"_ _16\"> </span>diferid<span class=\"_ _a\"></span>os <span class=\"_ _16\"> </span>en <span class=\"_ _22\"> </span>funci<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>las </div><div class=\"t m0 x6d hd y5a0 ff4 fs6 fc2 sc0 ls0 ws0\">proyecciones de las <span class=\"_ _a\"></span>bases imponibles<span class=\"_ _a\"></span> generadas por <span class=\"_ _a\"></span>cada una de las soc<span class=\"_ _a\"></span>iedades <span class=\"_ _a\"></span>filia<span class=\"_ _a\"></span>les, considerando </div><div class=\"t m0 x6d hd y96e ff4 fs6 fc2 sc0 ls0 ws0\">para <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>llo <span class=\"_ _9\"></span>los <span class=\"_ _18\"></span>pla<span class=\"_ _a\"></span>nes <span class=\"_ _9\"></span>fiscal<span class=\"_ _a\"></span>es <span class=\"_ _18\"></span>derivados <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>los <span class=\"_ _18\"></span>pla<span class=\"_ _a\"></span>nes <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>ne<span class=\"_ _a\"></span>gocio <span class=\"_ _9\"></span>ex<span class=\"_ _a\"></span>istentes <span class=\"_ _18\"></span>para <span class=\"_ _7\"></span>los <span class=\"_ _18\"></span>ejerc<span class=\"_ _a\"></span>icios <span class=\"_ _18\"></span>2024 <span class=\"_ _18\"></span><span class=\"ls3\">a </span></div><div class=\"t m0 x6d hd y96f ff4 fs6 fc2 sc0 ls3 ws0\">202<span class=\"ls0\">6,  considerando  el <span class=\"_ _e\"> </span>marco  normativo  fiscal <span class=\"_ _e\"> </span>vigente  y  de <span class=\"_ _e\"> </span>aplicaci\u00f3n  en  los  pr\u00f3ximos <span class=\"_ _22\"> </span>ej<span class=\"_ _a\"></span>ercicios, </span></div><div class=\"t m0 x6d hd y365 ff4 fs6 fc2 sc0 ls0 ws0\">conforme a la regulac<span class=\"_ _a\"></span>i\u00f3n actual. <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y5a4 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y5a5 ff4 fs6 fc2 sc0 ls0 ws0\">En bas<span class=\"_ _a\"></span>e <span class=\"ff9\">a <span class=\"_ _a\"></span>dichas <span class=\"_ _a\"></span>proyecci<span class=\"_ _a\"></span>ones el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>fiscal <span class=\"_ _a\"></span>ha pr<span class=\"_ _a\"></span>ocedido <span class=\"_ _a\"></span>al reco<span class=\"_ _a\"></span>nocimiento <span class=\"_ _a\"></span>bajo <span class=\"_ _a\"></span>el e<span class=\"_ _a\"></span>p\u00edgrafe \u201cac<span class=\"_ _a\"></span>tivos </span></div><div class=\"t m0 x6d hd y5a6 ff9 fs6 fc2 sc0 ls0 ws0\">por <span class=\"_ _16\"> </span>impuestos <span class=\"_ _16\"> </span>diferidos\u201d <span class=\"_ _16\"> </span>un <span class=\"_ _16\"> </span>importe <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span><span class=\"ff4\"> <span class=\"_ _16\"> </span>2.549 <span class=\"_ _16\"> </span>miles <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>euros <span class=\"_ _16\"> </span>(3.113 <span class=\"_ _16\"> </span>miles <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>euros <span class=\"_ _16\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _16\"> </span>ejercicio<span class=\"_ _a\"></span> </span></div><div class=\"t m0 x6d hd y970 ff4 fs6 fc2 sc0 ls3 ws0\">2022)<span class=\"ls0\">. </span></div><div class=\"t m0 x6d hd y971 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y972 ff4 fs6 fc2 sc0 ls3 ws0\">Las<span class=\"ls0\"> <span class=\"_ _a\"></span>proyeccio<span class=\"_ _a\"></span>nes <span class=\"_ _a\"></span>utilizadas<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>recupera<span class=\"_ _a\"></span>bilidad <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>imp<span class=\"_ _a\"></span>uestos <span class=\"_ _a\"></span>diferidos <span class=\"_ _7\"></span>se b<span class=\"_ _a\"></span>asan <span class=\"_ _a\"></span>en </span></div><div class=\"t m0 x6d hd y973 ff4 fs6 fc2 sc0 ls0 ws0\">los presupuestos <span class=\"_ _a\"></span>elaborados para<span class=\"_ _a\"></span> <span class=\"ls13\">la</span>s UGEs. <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y974 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y4c9 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y975 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y976 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y4cc ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y977 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y978 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y979 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd ya9 ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w2 h0_1 gs81c\"><div class=\"t m0 x6d h86 y1a9 ff5 fs6 fc2 sc0 ls0 ws0\">Procedimientos de Inspec<span class=\"_ _a\"></span>ci\u00f3n<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1aa ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1ab ff4 fs6 fc2 sc0 ls0 ws0\">Actualmente <span class=\"_ _a\"></span>est\u00e1n <span class=\"_ _a\"></span>abiertos proc<span class=\"_ _a\"></span>edimientos <span class=\"_ _a\"></span>de insp<span class=\"_ _a\"></span>ecci\u00f3n del <span class=\"_ _a\"></span>grupo f<span class=\"_ _a\"></span>iscal enca<span class=\"_ _a\"></span>bezado por <span class=\"_ _a\"></span>Amper, <span class=\"_ _a\"></span>S.A. </div><div class=\"t m0 x6d hd y1ac ff4 fs6 fc2 sc0 ls0 ws0\">sobre <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>Impu<span class=\"_ _a\"></span>esto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Sociedades <span class=\"_ _18\"></span>(<span class=\"_ _a\"></span>IS) <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ejercicios<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>2017<span class=\"_ _3\"></span>, <span class=\"_ _7\"></span>2018 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>2019, <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>IVA, <span class=\"_ _7\"></span>periodos <span class=\"_ _7\"></span>enero </div><div class=\"t m0 x6d hd y1dd ff4 fs6 fc2 sc0 ls0 ws0\">2018 <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>diciembre <span class=\"_ _16\"> </span>2019, <span class=\"_ _16\"> </span>cuyo <span class=\"_ _16\"> </span>desenlace <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>fecha <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>formulaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>presentes <span class=\"_ _16\"> </span>cuentas <span class=\"_ _16\"> </span>anuales </div><div class=\"t m0 x6d hd y1de ff4 fs6 fc2 sc0 ls0 ws0\">consolidadas no es pos<span class=\"_ _a\"></span>ible concluir. <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1df ff4 fs6 fc2 sc0 ls0 ws0\">En <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _16\"> </span>marco <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>inspec<span class=\"_ _a\"></span>ci\u00f3n, <span class=\"_ _16\"> </span>se <span class=\"_ _4\"> </span>ha <span class=\"_ _16\"> </span>inclu<span class=\"_ _a\"></span>ido <span class=\"_ _16\"> </span>la <span class=\"_ _4\"> </span>rev<span class=\"_ _a\"></span>isi\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>det<span class=\"_ _a\"></span>erminadas <span class=\"_ _16\"> </span>Agrupaciones <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Inter\u00e9s </div><div class=\"t m0 x6d hd yef ff4 fs6 fc2 sc0 ls0 ws0\">Econ\u00f3mico <span class=\"_ _a\"></span>(A<span class=\"_ _a\"></span>IE) <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>des<span class=\"_ _a\"></span>arrollaron <span class=\"_ _a\"></span>proy<span class=\"_ _a\"></span>ectos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>I+<span class=\"_ _a\"></span>D <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>tras <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>fina<span class=\"_ _a\"></span>lizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>corres<span class=\"_ _a\"></span>pondientes </div><div class=\"t m0 x6d hd y1e0 ff4 fs6 fc2 sc0 ls0 ws0\">proyectos <span class=\"_ _9\"></span>fu<span class=\"_ _a\"></span>eron <span class=\"_ _9\"></span>ad<span class=\"_ _a\"></span>quiridas <span class=\"_ _9\"></span>por <span class=\"_ _18\"></span>Amper, <span class=\"_ _18\"></span>S.A. <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>Amper<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>Sistemas,<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>S.A.U. <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>liquidadas. <span class=\"_ _18\"></span>Las <span class=\"_ _9\"></span>actu<span class=\"_ _a\"></span>aciones </div><div class=\"t m0 x6d hd y1e1 ff4 fs6 fc2 sc0 ls0 ws0\">inspectoras <span class=\"_ _22\"> </span>se <span class=\"_ _22\"> </span>han <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>entrado <span class=\"_ _22\"> </span>en <span class=\"_ _22\"> </span>la <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>omprobaci\u00f3n <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>situaci\u00f3n <span class=\"_ _22\"> </span>tributar<span class=\"_ _a\"></span>ia <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>las <span class=\"_ _22\"> </span>AIEs, <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>Amper </div><div class=\"t m0 x6d hd y1e2 ff4 fs6 fc2 sc0 ls0 ws0\">Sistemas, <span class=\"_ _16\"> </span>S.A.U. <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Amper, <span class=\"_ _16\"> </span>S.A, <span class=\"_ _4\"> </span>sin <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>haya <span class=\"_ _16\"> </span>finalizado <span class=\"_ _16\"> </span>formalmente <span class=\"_ _16\"> </span>la<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>comprobaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>la </div><div class=\"t m0 x6d hd y1e3 ff4 fs6 fc2 sc0 ls0 ws0\">situaci\u00f3n <span class=\"_ _19\"> </span>tributaria <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>grupo  fisc<span class=\"_ _a\"></span>al. <span class=\"_ _19\"> </span>Seg\u00fan <span class=\"_ _19\"> </span>la  prop<span class=\"_ _a\"></span>uesta <span class=\"_ _19\"> </span>de  reg<span class=\"_ _a\"></span>ularizaci\u00f3n <span class=\"_ _19\"> </span>formulada <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>acta <span class=\"_ _19\"> </span>de </div><div class=\"t m0 x6d hd y1e4 ff4 fs6 fc2 sc0 ls0 ws0\">disconformidad, <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>procedimiento <span class=\"_ _a\"></span>insp<span class=\"_ _a\"></span>ector <span class=\"_ _a\"></span>deber\u00eda <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>inalizar <span class=\"_ _a\"></span>con<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>devoluci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cuota <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>Impuesto<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1e5 ff4 fs6 fc2 sc0 ls0 ws0\">sobre Sociedades al grupo<span class=\"_ _a\"></span> fiscal.<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1e6 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1e7 ff4 fs6 fc2 sc0 ls0 ws0\">Asimismo, <span class=\"_ _8\"> </span>las <span class=\"_ _1f\"> </span>socie<span class=\"_ _a\"></span>dades <span class=\"_ _8\"> </span>Amper, <span class=\"_ _8\"> </span>SA <span class=\"_ _1f\"> </span>y <span class=\"_ _8\"> </span>Amper <span class=\"_ _8\"> </span>Sistemas, <span class=\"_ _8\"> </span>SA, <span class=\"_ _1f\"> </span>com<span class=\"_ _a\"></span>o <span class=\"_ _1f\"> </span>sucesoras<span class=\"_ _a\"></span> <span class=\"_ _1f\"> </span>fiscales <span class=\"_ _8\"> </span>de </div><div class=\"t m0 x6d hd y1e8 ff4 fs6 fc2 sc0 ls0 ws0\">determinadas <span class=\"_ _16\"> </span>AIEs <span class=\"_ _4\"></span>cuya <span class=\"_ _4\"> </span>p<span class=\"_ _a\"></span>ropiedad <span class=\"_ _4\"></span>adquiriero<span class=\"_ _a\"></span>n <span class=\"_ _4\"></span>en <span class=\"_ _4\"> </span>2018 <span class=\"_ _4\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>2019, <span class=\"_ _4\"> </span>h<span class=\"_ _a\"></span>an <span class=\"_ _4\"></span>recibido <span class=\"_ _22\"> </span>cuatro <span class=\"_ _16\"> </span>propuestas <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1e9 ff4 fs6 fc2 sc0 ls0 ws0\">regularizaci\u00f3n <span class=\"_ _a\"></span>en relac<span class=\"_ _a\"></span>i\u00f3n al trat<span class=\"_ _a\"></span>amiento <span class=\"_ _a\"></span>fiscal de <span class=\"_ _a\"></span>determinadas<span class=\"_ _a\"></span> operaciones<span class=\"_ _9\"></span> en <span class=\"_ _a\"></span>esquemas <span class=\"_ _a\"></span>de tax<span class=\"_ _a\"></span> lease </div><div class=\"t m0 x6d hd y1ea ff4 fs6 fc2 sc0 ls0 ws0\">de <span class=\"_ _16\"> </span>proyectos <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>I+D, <span class=\"_ _22\"> </span>habiendo <span class=\"_ _16\"> </span>firma<span class=\"_ _a\"></span>do <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>disconformidad <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>ichas <span class=\"_ _16\"> </span>propuestas. <span class=\"_ _22\"> </span>Actualmente <span class=\"_ _16\"> </span>s<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>han </div><div class=\"t m0 x6d hd y1eb ff4 fs6 fc2 sc0 ls0 ws0\">presentado <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>corres<span class=\"_ _a\"></span>pondientes <span class=\"_ _9\"></span>ale<span class=\"_ _a\"></span>gaciones <span class=\"_ _9\"></span>contra <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>as <span class=\"_ _9\"></span>actas <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>disconform<span class=\"_ _a\"></span>idad, <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>se <span class=\"_ _18\"></span>ha <span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>ibido, <span class=\"_ _9\"></span>en </div><div class=\"t m0 x6d hd y1ec ff4 fs6 fc2 sc0 ls0 ws0\">uno  de  los <span class=\"_ _22\"> </span>c<span class=\"_ _a\"></span>asos,  la  notificaci\u00f3n  del  acuerdo  de  liquidaci\u00f3n,  habi\u00e9ndose  presentado  reclamaci\u00f3n </div><div class=\"t m0 x6d hd y1ed ff4 fs6 fc2 sc0 ls0 ws0\">econ\u00f3mica-administrat<span class=\"_ _a\"></span>iva ante el TEAR de <span class=\"_ _a\"></span>Madrid.  </div><div class=\"t m0 x6d hd y13 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1ee ff4 fs6 fc2 sc0 ls0 ws0\">Asimismo, <span class=\"_ _18\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>momento<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>ha <span class=\"_ _7\"></span>notificado <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>comu<span class=\"_ _a\"></span>nicaci\u00f3n <span class=\"_ _18\"></span>del <span class=\"_ _7\"></span>inicio <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>proc<span class=\"_ _a\"></span>edimiento <span class=\"_ _18\"></span>sa<span class=\"_ _a\"></span>ncionador </div><div class=\"t m0 x6d hd y1ef ff4 fs6 fc2 sc0 ls0 ws0\">respecto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>u<span class=\"_ _a\"></span>na <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _7\"></span>AI<span class=\"_ _a\"></span>Es <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>des<span class=\"_ _a\"></span>arrollaba <span class=\"_ _7\"></span>actividad <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>I+D, <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _4\"> </span>propo<span class=\"_ _a\"></span>ne <span class=\"_ _7\"></span>imponer <span class=\"_ _7\"></span>un<span class=\"_ _a\"></span>a </div><div class=\"t m0 x6d hd y1f0 ff4 fs6 fc2 sc0 ls0 ws0\">sanci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _4\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>aprox<span class=\"_ _a\"></span>imadamente <span class=\"_ _7\"></span>1,8 <span class=\"_ _4\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros<span class=\"_ _a\"></span>, <span class=\"_ _7\"></span>sin <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>dicha <span class=\"_ _7\"></span>pro<span class=\"_ _a\"></span>puesta <span class=\"_ _7\"></span>haya </div><div class=\"t m0 x6d hd y1f1 ff4 fs6 fc2 sc0 ls0 ws0\">sido confirmada media<span class=\"_ _a\"></span>nte acuerdo sancionador dict<span class=\"_ _a\"></span>ado. <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1f2 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1f3 ff4 fs6 fc2 sc0 ls0 ws0\">Para <span class=\"_ _9\"></span>los <span class=\"_ _18\"></span>otros <span class=\"_ _9\"></span>tres <span class=\"_ _18\"></span>proyectos <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>I+D <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>es<span class=\"_ _a\"></span>t\u00e1n <span class=\"_ _9\"></span>siend<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>objeto <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>inspecci\u00f3n, <span class=\"_ _18\"></span>no <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>iniciado <span class=\"_ _18\"></span>a\u00fan <span class=\"_ _9\"></span>un </div><div class=\"t m0 x6d hd y1f4 ff4 fs6 fc2 sc0 ls0 ws0\">procedimiento <span class=\"_ _a\"></span>sancionador, <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>bien, c<span class=\"_ _a\"></span>onforme el <span class=\"_ _a\"></span>criteri<span class=\"_ _a\"></span>o aplicado <span class=\"_ _a\"></span>respecto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la AIE <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la qu<span class=\"_ _a\"></span>e ya <span class=\"_ _a\"></span>existe </div><div class=\"t m0 x6d hd y1f5 ff4 fs6 fc2 sc0 ls0 ws0\">una propuesta <span class=\"_ _a\"></span>de sanci\u00f3n<span class=\"_ _a\"></span>, se <span class=\"_ _a\"></span>podr\u00eda estimar <span class=\"_ _a\"></span>una propues<span class=\"_ _a\"></span>ta de sanci\u00f3<span class=\"_ _a\"></span>n que asc<span class=\"_ _a\"></span>ender\u00eda a <span class=\"_ _a\"></span>16,2 millones </div><div class=\"t m0 x6d hd y1f6 ff4 fs6 fc2 sc0 ls0 ws0\">de euros.<span class=\"lsc\">  </span> </div><div class=\"t m0 x6d hd y2de ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y2df ff4 fs6 fc2 sc0 ls0 ws0\">De <span class=\"_ _9\"></span>ac<span class=\"_ _a\"></span>uerdo <span class=\"_ _18\"></span>con <span class=\"_ _18\"></span>sus <span class=\"_ _18\"></span>aseso<span class=\"_ _a\"></span>res <span class=\"_ _18\"></span>fiscales, <span class=\"_ _18\"></span>existe <span class=\"_ _18\"></span>incert<span class=\"_ _a\"></span>idumbre <span class=\"_ _18\"></span>sobre <span class=\"_ _18\"></span>si<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>con<span class=\"_ _a\"></span>ducta <span class=\"_ _18\"></span>que <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>imputa<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>las<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y2e0 ff4 fs6 fc2 sc0 ls0 ws0\">AIEs, <span class=\"_ _22\"> </span>y  de <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>qu<span class=\"_ _a\"></span>e <span class=\"_ _22\"> </span>respon<span class=\"_ _a\"></span>der\u00edan <span class=\"_ _22\"> </span>como  sucesor <span class=\"_ _22\"> </span>la  Sociedad <span class=\"_ _22\"> </span>debe  encuadrarse <span class=\"_ _22\"> </span>en  el <span class=\"_ _16\"> </span>ti<span class=\"_ _a\"></span>po <span class=\"_ _22\"> </span>infract<span class=\"_ _a\"></span>or </div><div class=\"t m0 x6d hd y2e1 ff4 fs6 fc2 sc0 ls0 ws0\">propuesto p<span class=\"_ _a\"></span>or la <span class=\"_ _a\"></span>Agencia T<span class=\"_ _a\"></span>ributaria, ex<span class=\"_ _a\"></span>istiendo reso<span class=\"_ _a\"></span>luciones ad<span class=\"_ _a\"></span>ministrativas y <span class=\"_ _a\"></span>judic<span class=\"_ _a\"></span>iales contradictorias<span class=\"_ _a\"></span>, </div><div class=\"t m0 x6d hd y2e2 ff4 fs6 fc2 sc0 ls0 ws0\">y trat\u00e1ndose de una c<span class=\"_ _a\"></span>uesti\u00f3n que a\u00fan <span class=\"_ _a\"></span>no ha sido abordada por <span class=\"_ _a\"></span>la jurisprudencia <span class=\"_ _a\"></span>del Tribunal Supremo. <span class=\"_ _9\"></span> </div><div class=\"t m0 x6d hd y2e3 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y2e4 ff4 fs6 fc2 sc0 ls0 ws0\">Adicionalmente, <span class=\"_ _18\"></span>a <span class=\"_ _7\"></span>juicio <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>asesores<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>fiscales, <span class=\"_ _18\"></span>cabe <span class=\"_ _7\"></span>a\u00f1adir <span class=\"_ _9\"></span>qu<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>sanciones<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>que, <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>su <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>aso, <span class=\"_ _18\"></span>se </div><div class=\"t m0 x6d hd y2e5 ff4 fs6 fc2 sc0 ls0 ws0\">impongan, <span class=\"_ _a\"></span>podr\u00e1n <span class=\"_ _a\"></span>cuest<span class=\"_ _a\"></span>ionarse <span class=\"_ _a\"></span>no s<span class=\"_ _a\"></span>\u00f3lo <span class=\"_ _a\"></span>respecto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>correcta <span class=\"_ _a\"></span>selecci\u00f3n <span class=\"_ _a\"></span>del<span class=\"_ _a\"></span> tipo<span class=\"_ _a\"></span> infrac<span class=\"_ _a\"></span>tor, s<span class=\"_ _a\"></span>ino <span class=\"_ _a\"></span>tambi\u00e9n<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y2e6 ff4 fs6 fc2 sc0 ls0 ws0\">en <span class=\"_ _a\"></span>relaci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>admisibil<span class=\"_ _a\"></span>idad <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>aplicar <span class=\"_ _a\"></span>un <span class=\"_ _9\"></span>margen <span class=\"_ _9\"></span>sobre <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>gastos <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>I+D <span class=\"_ _a\"></span>incurr<span class=\"_ _a\"></span>idos, e<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>relaci\u00f3n <span class=\"_ _a\"></span>a </div><div class=\"t m0 x6d hd y2e7 ff4 fs6 fc2 sc0 ls0 ws0\">la prueba <span class=\"_ _a\"></span>de afec<span class=\"_ _a\"></span>ci\u00f3n de <span class=\"_ _a\"></span>gastos a <span class=\"_ _a\"></span>la activi<span class=\"_ _a\"></span>dad de <span class=\"_ _a\"></span>I+D y<span class=\"_ _a\"></span> respecto a<span class=\"_ _a\"></span> la c<span class=\"_ _a\"></span>ulpabilidad en <span class=\"_ _a\"></span>la c<span class=\"_ _a\"></span>onducta de <span class=\"_ _a\"></span>las </div><div class=\"t m0 x6d hd y2e8 ff4 fs6 fc2 sc0 ls0 ws0\">AIEs.  </div><div class=\"t m0 x6d hd y2e9 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y2ea ff4 fs6 fc2 sc0 ls0 ws0\">De <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>Administradores <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Sociedad, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>vista <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _18\"></span>an<span class=\"_ _a\"></span>teriores <span class=\"_ _7\"></span>circunstancias <span class=\"_ _7\"></span>existe </div><div class=\"t m0 x6d hd y2eb ff4 fs6 fc2 sc0 ls0 ws0\">una incertidumbr<span class=\"_ _a\"></span>e en relaci<span class=\"_ _a\"></span>\u00f3n al tipo infrac<span class=\"_ _a\"></span>tor aplicable, as\u00ed<span class=\"_ _a\"></span> como el res<span class=\"_ _a\"></span>to de los as<span class=\"_ _a\"></span>pectos cuestionados<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y2ec ff4 fs6 fc2 sc0 ls0 ws0\">en <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>curso <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>nspecci\u00f3n. <span class=\"_ _a\"></span>Co<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>lo, <span class=\"_ _a\"></span>consideran <span class=\"_ _9\"></span>qu<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>iesgo <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>sancion<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>sean <span class=\"_ _9\"></span>finalmente<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y2ed ff4 fs6 fc2 sc0 ls0 ws0\">confirmadas en v\u00eda judici<span class=\"_ _a\"></span>al debe calificarse co<span class=\"_ _a\"></span>mo posible.<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y288 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y2ee ff4 fs6 fc2 sc0 ls0 ws0\">Los <span class=\"_ _16\"> </span>A<span class=\"_ _a\"></span>dministradores <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>la<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>Socieda<span class=\"_ _a\"></span>d, <span class=\"_ _16\"> </span>en <span class=\"_ _22\"> </span>funci\u00f3n <span class=\"_ _22\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>la <span class=\"_ _22\"> </span>mejor <span class=\"_ _22\"> </span>informac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _16\"> </span>disp<span class=\"_ _a\"></span>onible <span class=\"_ _16\"> </span>a <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>fecha <span class=\"_ _22\"> </span>de </div><div class=\"t m0 x6d hd y2ef ff4 fs6 fc2 sc0 ls0 ws0\">formulaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>estas <span class=\"_ _16\"> </span>cuentas <span class=\"_ _16\"> </span>anual<span class=\"_ _a\"></span>es <span class=\"_ _16\"> </span>consolid<span class=\"_ _a\"></span>adas <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>ejercicio <span class=\"_ _16\"> </span>2023, <span class=\"_ _16\"> </span>no <span class=\"_ _16\"> </span>han<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>registrado <span class=\"_ _4\"> </span>prov<span class=\"_ _a\"></span>isi\u00f3n </div><div class=\"t m0 x6d hd y2f0 ff4 fs6 fc2 sc0 ls0 ws0\">alguna. <span class=\"_ _16\"> </span>El <span class=\"_ _16\"> </span>efecto <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>cuen<span class=\"_ _a\"></span>tas <span class=\"_ _16\"> </span>anuales <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>modifi<span class=\"_ _a\"></span>caciones <span class=\"_ _16\"> </span>que, <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>su <span class=\"_ _16\"> </span>caso<span class=\"_ _a\"></span>, <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>derivasen <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>los </div><div class=\"t m0 x6d hd y2f1 ff4 fs6 fc2 sc0 ls0 ws0\">ajustes a efectuar durant<span class=\"_ _a\"></span>e los pr\u00f3ximos ejerc<span class=\"_ _a\"></span>icios se registrar\u00eda de <span class=\"_ _a\"></span>forma prospectiva.<span class=\"_ _9\"></span> </div><div class=\"t m0 x6d hd y2f2 ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w2 h0_1 gs81e\"><div class=\"t m0 x6d hd y1a9 ff4 fs6 fc2 sc0 ls0 ws0\">Las <span class=\"_ _16\"> </span>bases <span class=\"_ _22\"> </span>imponib<span class=\"_ _a\"></span>les <span class=\"_ _16\"> </span>negativas <span class=\"_ _22\"> </span>de <span class=\"_ _16\"> </span>ejerc<span class=\"_ _a\"></span>icios <span class=\"_ _e\"> </span>anteriores, <span class=\"_ _22\"> </span>as\u00ed <span class=\"_ _22\"> </span>como <span class=\"_ _16\"> </span>las <span class=\"_ _22\"> </span>deduc<span class=\"_ _a\"></span>ciones <span class=\"_ _16\"> </span>pend<span class=\"_ _a\"></span>ientes <span class=\"_ _16\"> </span>de </div><div class=\"t m0 x6d hd y1aa ff4 fs6 fc2 sc0 ls0 ws0\">compensaci\u00f3n <span class=\"_ _18\"></span>genera<span class=\"_ _a\"></span>das <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>Espa\u00f1a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>entro <span class=\"_ _9\"></span>y <span class=\"_ _7\"></span>fuera <span class=\"_ _18\"></span>del <span class=\"_ _9\"></span>Gru<span class=\"_ _a\"></span>po <span class=\"_ _9\"></span>F<span class=\"_ _a\"></span>iscal <span class=\"_ _7\"></span>activadas <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>no <span class=\"_ _18\"></span>activad<span class=\"_ _a\"></span>as, <span class=\"_ _18\"></span>antes </div><div class=\"t m0 x6d hd y1ab ff4 fs6 fc2 sc0 ls0 ws0\">de la liquidaci\u00f3n corres<span class=\"_ _a\"></span>pondiente al ejercicio 2<span class=\"_ _a\"></span>023 y 2<span class=\"_ _a\"></span>022, son las siguie<span class=\"_ _a\"></span>ntes (en miles de euros<span class=\"_ _a\"></span>):<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1ac ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1dd ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1de ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1df ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd yef ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1e0 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1e1 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1e2 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1e3 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1e4 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1e5 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1e6 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1e7 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1e8 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1e9 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1ea ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1eb ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1ec ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1ed ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y13 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1ee ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1ef ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1f0 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1f1 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1f2 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 hd y1f3 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1f4 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1f5 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1f6 ff4 fs6 fc2 sc0 ls0 ws0\">Del <span class=\"_ _9\"></span>total <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>bases <span class=\"_ _18\"></span>imponibles <span class=\"_ _18\"></span>negativas<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>pendi<span class=\"_ _a\"></span>entes <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>compens<span class=\"_ _a\"></span>ar <span class=\"_ _9\"></span>al <span class=\"_ _18\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>diciembre <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>2023<span class=\"_ _9\"></span> <span class=\"ls1b\">de </span></div><div class=\"t m0 x6d hd y2de ff4 fs6 fc2 sc0 ls0 ws0\">las <span class=\"_ _22\"> </span>com<span class=\"_ _a\"></span>pa\u00f1\u00edas <span class=\"_ _22\"> </span>q<span class=\"_ _a\"></span>ue <span class=\"_ _22\"> </span>pert<span class=\"_ _a\"></span>enecen  al<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>Grupo  de <span class=\"_ _22\"> </span>consolidaci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _22\"> </span>fiscal,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>195.858 miles  de <span class=\"_ _22\"> </span>euros <span class=\"_ _e\"> </span>son  pre-<span class=\"_ _3a\"> </span></div><div class=\"t m0 x6d hd y2df ff4 fs6 fc2 sc0 ls0 ws0\">consolidaci\u00f3n (195.8<span class=\"_ _a\"></span>58 miles de e<span class=\"_ _a\"></span>uros al 31 de diciem<span class=\"_ _a\"></span>bre de 2022)<span class=\"_ _a\"></span>. </div><div class=\"t m0 x6d hd y2e0 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y2e1 ff4 fs6 fc2 sc0 ls0 ws0\">Adicionalmente, <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>diferentes <span class=\"_ _16\"> </span>filiales <span class=\"_ _22\"> </span>extranjeras <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>xisten <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>31 <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>iciembre <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>2023 <span class=\"_ _16\"> </span>las </div><div class=\"t m0 x6d hd y2e2 ff4 fs6 fc2 sc0 ls0 ws0\">siguientes bases imp<span class=\"_ _a\"></span>onibles negativas pe<span class=\"_ _a\"></span>ndientes de c<span class=\"_ _a\"></span>ompensaci\u00f3n (en miles de<span class=\"_ _a\"></span> euros):<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y2e3 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y2e4 ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w1aa h11 gs81f\"><div class=\"t m0 x1e h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">Ejercicio Generaci\u00f3n </div></div><div class=\"c w1ab h11 gs820\"><div class=\"t m0 x5 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">Ejercicio Prescripci\u00f3n </div></div><div class=\"c w1ac h11 gs821\"><div class=\"t m0 x20 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">Pa\u00eds </div></div><div class=\"c w1ad h11 gs822\"><div class=\"t m0 x10e h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">Importe BIN\u00b4s (base) </div></div><div class=\"c w1aa h12 gs823\"><div class=\"t m0 xa9 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2015<span class=\"ls0\"> </span></div></div><div class=\"c w1ab h12 gs824\"><div class=\"t m0 xc h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w1ac h12 gs825\"><div class=\"t m0 x20 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">M\u00e9jico </div></div><div class=\"c w1ad h12 gs826\"><div class=\"t m0 x165 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">974<span class=\"ls0\"> </span></div></div><div class=\"c w1aa h12 gs827\"><div class=\"t m0 xa9 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2018<span class=\"ls0\"> </span></div></div><div class=\"c w1ab h12 gs828\"><div class=\"t m0 xc h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2028<span class=\"ls0\"> </span></div></div><div class=\"c w1ac h12 gs829\"><div class=\"t m0 x20 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">M\u00e9jico </div></div><div class=\"c w1ad h12 gs82a\"><div class=\"t m0 xf2 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">38<span class=\"ls0\"> </span></div></div><div class=\"c w1aa h12 gs82b\"><div class=\"t m0 xa9 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2020<span class=\"ls0\"> </span></div></div><div class=\"c w1ab h12 gs82c\"><div class=\"t m0 xc h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2030<span class=\"ls0\"> </span></div></div><div class=\"c w1ac h12 gs82d\"><div class=\"t m0 x20 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">M\u00e9jico </div></div><div class=\"c w1ad h12 gs82e\"><div class=\"t m0 x165 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">200<span class=\"ls0\"> </span></div></div><div class=\"c w1aa h11 gs82f\"><div class=\"t m0 xa9 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">2021<span class=\"ls0\"> </span></div></div><div class=\"c w1ab h11 gs830\"><div class=\"t m0 xc h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">2031<span class=\"ls0\"> </span></div></div><div class=\"c w1ac h11 gs831\"><div class=\"t m0 x20 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">M\u00e9jico </div></div><div class=\"c w1ad h11 gs832\"><div class=\"t m0 xf2 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">96<span class=\"ls0\"> </span></div></div><div class=\"c w1aa h14 gs833\"><div class=\"t m0 xa9 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w1ab h14 gs834\"><div class=\"t m0 xc h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2032<span class=\"ls0\"> </span></div></div><div class=\"c w1ae h12 gs835\"><div class=\"t m0 x9 hf y5c ff3 fs2 fc2 sc0 ls0 ws0\">Total </div></div><div class=\"c w1ad h12 gs836\"><div class=\"t m0 x4d hf y5c ff3 fs2 fc2 sc0 ls0 ws0\">1.308 </div></div><div class=\"c w21 hdf gs838\"><div class=\"t m0 x10e h4 y1fd ff4 fs2 fc1 sc0 ls0 ws0\">Importe </div><div class=\"t m0 x23 h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\">BIN\u00b4s </div><div class=\"t m0 x4f h4 y5c ff4 fs2 fc1 sc0 ls4 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w1af h12 gs839\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">1999<span class=\"ls0\"> </span></div></div><div class=\"c w1b0 h12 gs83a\"><div class=\"t m0 x22 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">7.042 </div></div><div class=\"c w21 h12 gs83b\"><div class=\"t m0 x25 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">7.042 </div></div><div class=\"c w1af h11 gs83c\"><div class=\"t m0 x18 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">2000<span class=\"ls0\"> </span></div></div><div class=\"c w1b0 h11 gs83d\"><div class=\"t m0 x1d h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">10.300 </div></div><div class=\"c w21 h11 gs83e\"><div class=\"t m0 x4b h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">10.300 </div></div><div class=\"c w1af h12 gs83f\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2002<span class=\"ls0\"> </span></div></div><div class=\"c w1b0 h12 gs840\"><div class=\"t m0 x1d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">26.206 </div></div><div class=\"c w21 h12 gs841\"><div class=\"t m0 x4b h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">26.206 </div></div><div class=\"c w1af h12 gs842\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2003<span class=\"ls0\"> </span></div></div><div class=\"c w1b0 h12 gs843\"><div class=\"t m0 x1d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">13.937 </div></div><div class=\"c w21 h12 gs844\"><div class=\"t m0 x4b h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">13.937 </div></div><div class=\"c w1af h12 gs845\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2004<span class=\"ls0\"> </span></div></div><div class=\"c w1b0 h12 gs846\"><div class=\"t m0 x1d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">10.667 </div></div><div class=\"c w21 h12 gs847\"><div class=\"t m0 x4b h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">10.667 </div></div><div class=\"c w1af h11 gs848\"><div class=\"t m0 x18 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">2007<span class=\"ls0\"> </span></div></div><div class=\"c w1b0 h11 gs849\"><div class=\"t m0 x22 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">4.708 </div></div><div class=\"c w21 h11 gs84a\"><div class=\"t m0 x25 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">4.708 </div></div><div class=\"c w1af h12 gs84b\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2008<span class=\"ls0\"> </span></div></div><div class=\"c w1b0 h12 gs84c\"><div class=\"t m0 x22 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.141 </div></div><div class=\"c w21 h12 gs84d\"><div class=\"t m0 x25 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.141 </div></div><div class=\"c w1af h14 gs84e\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2009<span class=\"ls0\"> </span></div></div><div class=\"c w1b0 h14 gs84f\"><div class=\"t m0 x1d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">19.498 </div></div><div class=\"c w21 h14 gs850\"><div class=\"t m0 x4b h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">19.498 </div></div><div class=\"c w1af h12 gs851\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2010<span class=\"ls0\"> </span></div></div><div class=\"c w1b0 h12 gs852\"><div class=\"t m0 x1d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">19.891 </div></div><div class=\"c w21 h12 gs853\"><div class=\"t m0 x4b h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">19.891 </div></div><div class=\"c w1af h11 gs854\"><div class=\"t m0 x18 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">2011<span class=\"ls0\"> </span></div></div><div class=\"c w1b0 h11 gs855\"><div class=\"t m0 x1d h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">14.214 </div></div><div class=\"c w21 h11 gs856\"><div class=\"t m0 x4b h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">14.214 </div></div><div class=\"c w1af h12 gs857\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2012<span class=\"ls0\"> </span></div></div><div class=\"c w1b0 h12 gs858\"><div class=\"t m0 x22 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">4.279 </div></div><div class=\"c w21 h12 gs859\"><div class=\"t m0 x25 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">4.279 </div></div><div class=\"c w1af h12 gs85a\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2013<span class=\"ls0\"> </span></div></div><div class=\"c w1b0 h12 gs85b\"><div class=\"t m0 x1d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">25.245 </div></div><div class=\"c w21 h12 gs85c\"><div class=\"t m0 x4b h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">25.245 </div></div><div class=\"c w1af h12 gs85d\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2014<span class=\"ls0\"> </span></div></div><div class=\"c w1b0 h12 gs85e\"><div class=\"t m0 x1d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">18.356 </div></div><div class=\"c w21 h12 gs85f\"><div class=\"t m0 x4b h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">18.356 </div></div><div class=\"c w1af h11 gs860\"><div class=\"t m0 x18 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">2015<span class=\"ls0\"> </span></div></div><div class=\"c w1b0 h11 gs861\"><div class=\"t m0 x22 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">6.250 </div></div><div class=\"c w21 h11 gs862\"><div class=\"t m0 x25 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">8.019 </div></div><div class=\"c w1af h12 gs863\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2016<span class=\"ls0\"> </span></div></div><div class=\"c w1b0 h12 gs864\"><div class=\"t m0 x22 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">8.013 </div></div><div class=\"c w21 h12 gs865\"><div class=\"t m0 x4b h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">10.035 </div></div><div class=\"c w1af h12 gs866\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2017<span class=\"ls0\"> </span></div></div><div class=\"c w1b0 h12 gs867\"><div class=\"t m0 x22 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.865 </div></div><div class=\"c w21 h12 gs868\"><div class=\"t m0 x25 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.941 </div></div><div class=\"c w1af h12 gs869\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2018<span class=\"ls0\"> </span></div></div><div class=\"c w1b0 h12 gs86a\"><div class=\"t m0 x22 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">2.108 </div></div><div class=\"c w21 h12 gs86b\"><div class=\"t m0 x25 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">2.914 </div></div><div class=\"c w1af h11 gs86c\"><div class=\"t m0 x18 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">2019<span class=\"ls0\"> </span></div></div><div class=\"c w1b0 h11 gs86d\"><div class=\"t m0 x22 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">1.608 </div></div><div class=\"c w21 h11 gs86e\"><div class=\"t m0 x25 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">1.608 </div></div><div class=\"c w1af h12 gs86f\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2020<span class=\"ls0\"> </span></div></div><div class=\"c w1b0 h12 gs870\"><div class=\"t m0 x22 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">2.598 </div></div><div class=\"c w21 h12 gs871\"><div class=\"t m0 x25 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.117 </div></div><div class=\"c w1af h12 gs872\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2021<span class=\"ls0\"> </span></div></div><div class=\"c w1b0 h12 gs873\"><div class=\"t m0 x69 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">332<span class=\"ls0\"> </span></div></div><div class=\"c w21 h12 gs874\"><div class=\"t m0 x2b h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">425   </div></div><div class=\"c w1af h12 gs875\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w1b0 h12 gs876\"><div class=\"t m0 x22 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">2.927 </div></div><div class=\"c w21 h12 gs877\"><div class=\"t m0 x6b h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w1af h11 gs878\"><div class=\"t m0 x18 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w1b0 h11 gs879\"><div class=\"t m0 x69 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">727<span class=\"ls0\"> </span></div></div><div class=\"c w21 h11 gs87a\"><div class=\"t m0 x6b h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w1af h39 gs87b\"><div class=\"t m0 x25 hf ycc ff3 fs2 fc2 sc0 ls0 ws0\">Total </div></div><div class=\"c w1b0 h39 gs87c\"><div class=\"t m0 x24 hf ycc ff3 fs2 fc2 sc0 ls0 ws0\">201.912 </div></div><div class=\"c w21 h39 gs87d\"><div class=\"t m0 xa1 hf ycc ff3 fs2 fc2 sc0 ls0 ws0\">201.542<span class=\"_ _3a\"> </span> </div></div><div class=\"c w1b1 he0 gs87e\"><div class=\"t m0 x23 h4 y1fe ff4 fs2 fc1 sc0 ls0 ws0\">Ejercicio </div><div class=\"t m0 x13 h4 ye2 ff4 fs2 fc1 sc0 ls0 ws0\">Prescripci\u00f3n </div></div><div class=\"c w1b2 he0 gs87f\"><div class=\"t m0 xa h4 y992 ff4 fs2 fc1 sc0 ls0 ws0\">Importe </div><div class=\"t m0 x7a h4 y1fc ff4 fs2 fc1 sc0 ls0 ws0\">Deducciones </div><div class=\"t m0 x23 h4 y1fd ff4 fs2 fc1 sc0 ls0 ws0\">I+D y doble </div><div class=\"t m0 x4f h4 yf9 ff4 fs2 fc1 sc0 ls0 ws0\">imposici\u00f3n </div><div class=\"t m0 x4e h4 y5c ff4 fs2 fc1 sc0 ls4 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w24 he0 gs880\"><div class=\"t m0 x1d h4 y992 ff4 fs2 fc1 sc0 ls0 ws0\">Importe </div><div class=\"t m0 x13 h4 y1fc ff4 fs2 fc1 sc0 ls0 ws0\">Deducciones </div><div class=\"t m0 x30 h4 y1fd ff4 fs2 fc1 sc0 ls0 ws0\">I+D y doble </div><div class=\"t m0 x29 h4 yf9 ff4 fs2 fc1 sc0 ls0 ws0\">imposici\u00f3n </div><div class=\"t m0 x22 h4 y5c ff4 fs2 fc1 sc0 ls4 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w1b1 h12 gs881\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w1b2 h12 gs882\"><div class=\"t m0 x60 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.081 </div></div><div class=\"c w24 h12 gs883\"><div class=\"t m0 x2a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.081 </div></div><div class=\"c w1b1 h12 gs884\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w1b2 h12 gs885\"><div class=\"t m0 x60 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">2.098 </div></div><div class=\"c w24 h12 gs886\"><div class=\"t m0 x2a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">2.098 </div></div><div class=\"c w1b1 h11 gs887\"><div class=\"t m0 xa h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w1b2 h11 gs888\"><div class=\"t m0 x60 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">3.722 </div></div><div class=\"c w24 h11 gs889\"><div class=\"t m0 x2a h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">3.722 </div></div><div class=\"c w1b1 h12 gs88a\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w1b2 h12 gs88b\"><div class=\"t m0 x60 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.410 </div></div><div class=\"c w24 h12 gs88c\"><div class=\"t m0 x2a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.410 </div></div><div class=\"c w1b1 h14 gs88d\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2026<span class=\"ls0\"> </span></div></div><div class=\"c w1b2 h14 gs88e\"><div class=\"t m0 x60 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.878 </div></div><div class=\"c w24 h14 gs88f\"><div class=\"t m0 x2a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.878 </div></div><div class=\"c w1b1 h12 gs890\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2027<span class=\"ls0\"> </span></div></div><div class=\"c w1b2 h12 gs891\"><div class=\"t m0 x60 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.009 </div></div><div class=\"c w24 h12 gs892\"><div class=\"t m0 x2a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.069 </div></div><div class=\"c w1b1 h11 gs893\"><div class=\"t m0 xa h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">2028<span class=\"ls0\"> </span></div></div><div class=\"c w1b2 h11 gs894\"><div class=\"t m0 x4c h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">590<span class=\"ls0\"> </span></div></div><div class=\"c w24 h11 gs895\"><div class=\"t m0 x21 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">590<span class=\"ls0\"> </span></div></div><div class=\"c w1b1 h12 gs896\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2031<span class=\"ls0\"> </span></div></div><div class=\"c w1b2 h12 gs897\"><div class=\"t m0 x4c h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">326<span class=\"ls0\"> </span></div></div><div class=\"c w24 h12 gs898\"><div class=\"t m0 x21 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">326<span class=\"ls0\"> </span></div></div><div class=\"c w1b1 h12 gs899\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2032<span class=\"ls0\"> </span></div></div><div class=\"c w1b2 h12 gs89a\"><div class=\"t m0 x4c h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">731<span class=\"ls0\"> </span></div></div><div class=\"c w24 h12 gs89b\"><div class=\"t m0 x21 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">731<span class=\"ls0\"> </span></div></div><div class=\"c w1b1 h12 gs89c\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2033<span class=\"ls0\"> </span></div></div><div class=\"c w1b2 h12 gs89d\"><div class=\"t m0 x4c h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">548<span class=\"ls0\"> </span></div></div><div class=\"c w24 h12 gs89e\"><div class=\"t m0 x21 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">548<span class=\"ls0\"> </span></div></div><div class=\"c w1b1 h11 gs89f\"><div class=\"t m0 xa h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">2034<span class=\"ls0\"> </span></div></div><div class=\"c w1b2 h11 gs8a0\"><div class=\"t m0 x4c h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">746<span class=\"ls0\"> </span></div></div><div class=\"c w24 h11 gs8a1\"><div class=\"t m0 x21 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">778<span class=\"ls0\"> </span></div></div><div class=\"c w1b1 h12 gs8a2\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2035<span class=\"ls0\"> </span></div></div><div class=\"c w1b2 h12 gs8a3\"><div class=\"t m0 x60 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.723 </div></div><div class=\"c w24 h12 gs8a4\"><div class=\"t m0 x2a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.647 </div></div><div class=\"c w1b1 h12 gs8a5\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2036<span class=\"ls0\"> </span></div></div><div class=\"c w1b2 h12 gs8a6\"><div class=\"t m0 x4c h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">544<span class=\"ls0\"> </span></div></div><div class=\"c w24 h12 gs8a7\"><div class=\"t m0 x21 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">8<span class=\"ls4\">97</span> </div></div><div class=\"c w1b1 he gs8a8\"><div class=\"t m0 x20 hf y57 ff3 fs2 fc2 sc0 ls0 ws0\">Total </div></div><div class=\"c w1b2 he gs8a9\"><div class=\"t m0 x1c hf y57 ff3 fs2 fc2 sc0 ls0 ws0\">16.406 </div></div><div class=\"c w24 he gs8aa\"><div class=\"t m0 x25 hf y57 ff3 fs2 fc2 sc0 ls0 ws0\">16.775 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-28": {
   "value": "m)  Beneficios por acci\u00f3n El beneficio b\u00e1sico por acci\u00f3n se calcula como el cociente entre el beneficio neto del per\u00edodo atribuible a los accionistas de la Sociedad Dominante y el n\u00famero medio ponderado de acciones ordinarias en circulaci\u00f3n durante dicho per\u00edodo, sin incluir el n\u00famero medio de acciones de la sociedad dominante en cartera de las sociedades del Grupo. El beneficio por  acci\u00f3n diluido  se  calcula  ajustando  el  n\u00famero  medio ponderado de  acciones ordinarias en circulaci\u00f3n para reflejar la conversi\u00f3n de todas las acciones ordinarias potenciales dilusivas.  A  estos  efectos,  se  considera  que  la  conversi\u00f3n  tiene  lugar  al  comienzo  del  periodo  o  en  el momento de la emisi\u00f3n de las acciones ordinarias potenciales, si estas se hubiesen puesto en circulaci\u00f3n durante el propio periodo. La  operaci\u00f3n  de  conversi\u00f3n  de warrants  ha  supuesto  que  el  beneficio por  acci\u00f3n  diluido  sea diferente del beneficio b\u00e1sico por acci\u00f3n (ver Nota 11).",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-27": {
   "value": "n)  Transacciones en moneda extranjera  Las operaciones realizadas en moneda distinta de la funcional de cada sociedad se registran en la  moneda  funcional  del  Grupo  (euros)  a  los  tipos  de  cambio  vigentes  en  el  momento  de  la transacci\u00f3n.  Durante  el  ejercicio,  las  diferencias  que  se  producen  entre  el  tipo  de  cambio contabilizado  y  el  que  se  encuentra  en  vigor  a  la  fecha  de  cobro  o  pago  se  registran  como resultados financieros en la Cuenta de Resultados Consolidada.  Asimismo, la conversi\u00f3n de los saldos a cobrar o a pagar al 31 de diciembre de cada a\u00f1o en moneda  distinta  de  la  funcional  en  la  que  est\u00e1n  denominados  los  estados  financieros  de  las sociedades  que  forman  parte  del  per\u00edmetro  de  consolidaci\u00f3n  se  realiza  al  tipo  de  cambio  de cierre.  Los  ajustes  del  fondo  de  comercio  y  el  valor  razonable  generados  en  la  adquisici\u00f3n  de  una entidad extranjera se consideran activos y pasivos de la entidad extranjera y se convierten seg\u00fan el tipo vigente al cierre.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-29": {
   "value": "p)<span class=\"ls0\"> <span class=\"_ _2d\"> </span><span class=\"fs6\">Arrendamientos<span class=\"_ _a\"></span> </span></span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>act\u00fa<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>como <span class=\"_ _9\"></span>arrendatari<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>varias <span class=\"_ _9\"></span>oficinas, <span class=\"_ _9\"></span>maquinaria<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>veh\u00edculos. <span class=\"_ _a\"></span>E<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>aplica <span class=\"_ _9\"></span>un \u00fanico <span class=\"_ _7\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>reconoc<span class=\"_ _a\"></span>imiento <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>valoraci\u00f3n <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>t<span class=\"_ _a\"></span>odos <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>arrendamientos <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>opera como arrendatario, exc<span class=\"_ _a\"></span>epto para los activ<span class=\"_ _a\"></span>os de bajo valor y los <span class=\"_ _a\"></span>arrendamientos a <span class=\"_ _a\"></span>corto plazo.<span class=\"_ _9\"></span> \u2022 Derechos de uso<span class=\"_ _a\"></span><span class=\"ff3\"> </span>El <span class=\"_ _a\"></span>Gru<span class=\"_ _a\"></span>po <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>econoce <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>der<span class=\"_ _a\"></span>echos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>uso <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>i<span class=\"_ _a\"></span>nicio <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>arrenda<span class=\"_ _a\"></span>miento. <span class=\"_ _9\"></span>Es <span class=\"_ _9\"></span>decir, <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>fecha <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l activo <span class=\"_ _a\"></span>subyace<span class=\"_ _a\"></span>nte <span class=\"_ _a\"></span>est\u00e1 <span class=\"_ _9\"></span>dis<span class=\"_ _a\"></span>ponible <span class=\"_ _a\"></span>para <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>uso. <span class=\"_ _9\"></span>Los <span class=\"_ _9\"></span>derechos <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>us<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>v<span class=\"_ _a\"></span>aloran <span class=\"_ _9\"></span>al <span class=\"_ _a\"></span>cos<span class=\"_ _a\"></span>te, <span class=\"_ _a\"></span>menos la <span class=\"_ _4\"> </span>amort<span class=\"_ _a\"></span>izaci\u00f3n <span class=\"_ _16\"> </span>acumulada <span class=\"_ _16\"> </span>y <span class=\"_ _4\"> </span>p\u00e9rd<span class=\"_ _a\"></span>idas <span class=\"_ _16\"> </span>por <span class=\"_ _4\"> </span>deterioro<span class=\"_ _a\"></span>, <span class=\"_ _16\"> </span>y <span class=\"_ _4\"> </span>se <span class=\"_ _16\"> </span>ajustan <span class=\"_ _16\"> </span>por <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>ualquier <span class=\"_ _16\"> </span>cambio <span class=\"_ _16\"> </span>en <span class=\"_ _4\"> </span>la valoraci\u00f3n de los pasivos <span class=\"_ _a\"></span>por arrendamient<span class=\"_ _a\"></span>o asociados.<span class=\"_ _a\"></span> Los derechos de uso est\u00e1<span class=\"_ _a\"></span>n sujetos al an\u00e1<span class=\"_ _a\"></span>lisis del deterioro<span class=\"_ _3a\"> </span>\u2022 Pasivos por arrend<span class=\"_ _a\"></span>amiento<span class=\"_ _a\"></span><span class=\"ff3\"> </span>Al <span class=\"_ _a\"></span>inic<span class=\"_ _a\"></span>io <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>arren<span class=\"_ _a\"></span>damiento, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>reconoce <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>pasivos<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>arrend<span class=\"_ _a\"></span>amiento <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>actual<span class=\"_ _a\"></span> de los pagos por arr<span class=\"_ _a\"></span>endamiento que s<span class=\"_ _a\"></span>e realizar\u00e1n dura<span class=\"_ _a\"></span>nte el plazo del arrendam<span class=\"_ _a\"></span>iento. <span class=\"_ _a\"></span> Los <span class=\"_ _9\"></span>pagos <span class=\"_ _18\"></span>por <span class=\"_ _9\"></span>arren<span class=\"_ _a\"></span>damiento <span class=\"_ _9\"></span>incluyen <span class=\"_ _18\"></span>pagos <span class=\"_ _9\"></span>fijos<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>(incluidos <span class=\"_ _18\"></span>los <span class=\"_ _9\"></span>pagos <span class=\"_ _18\"></span>que <span class=\"_ _9\"></span>con<span class=\"_ _a\"></span>tractualmente <span class=\"_ _18\"></span>se podr\u00edan <span class=\"_ _15\"> </span>c<span class=\"_ _a\"></span>alificar <span class=\"_ _15\"> </span>como <span class=\"_ _1f\"> </span>variab<span class=\"_ _a\"></span>les, <span class=\"_ _15\"> </span>pero <span class=\"_ _1f\"> </span>que <span class=\"_ _1f\"> </span>en <span class=\"_ _15\"> </span>e<span class=\"_ _a\"></span>sencia <span class=\"_ _15\"> </span>fijos) <span class=\"_ _1f\"> </span>menos <span class=\"_ _1f\"> </span>los <span class=\"_ _1f\"> </span>incentivos <span class=\"_ _1f\"> </span>por arrendamiento, <span class=\"_ _16\"> </span>pag<span class=\"_ _a\"></span>os <span class=\"_ _16\"> </span>variables <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>dependen<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>un <span class=\"_ _16\"> </span>\u00edndice <span class=\"_ _16\"> </span>o <span class=\"_ _16\"> </span>un <span class=\"_ _16\"> </span>tipo <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>los <span class=\"_ _16\"> </span>importes<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>se espera que se paguen<span class=\"_ _a\"></span> en concepto de gara<span class=\"_ _a\"></span>nt\u00edas de valor residua<span class=\"_ _a\"></span>l. <span class=\"_ _a\"></span> Cuando <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>calcula <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>va<span class=\"_ _a\"></span>lor <span class=\"_ _4\"></span>actual <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>pagos <span class=\"_ _4\"> </span>p<span class=\"_ _a\"></span>or <span class=\"_ _4\"></span>arrendamiento, <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>Gru<span class=\"_ _a\"></span>po <span class=\"_ _4\"></span>utiliza <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>tipo <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span> inter\u00e9s  incremental  a <span class=\"_ _22\"> </span>fec<span class=\"_ _a\"></span>ha  de <span class=\"_ _22\"> </span>i<span class=\"_ _a\"></span>nicio  del <span class=\"_ _22\"> </span>arr<span class=\"_ _a\"></span>endamiento  si  el <span class=\"_ _22\"> </span>ti<span class=\"_ _a\"></span>po  de <span class=\"_ _22\"> </span>int<span class=\"_ _a\"></span>er\u00e9s  impl\u00edcito  en <span class=\"_ _e\"> </span>el arrendamiento no pue<span class=\"_ _a\"></span>de determinarse f\u00e1c<span class=\"_ _a\"></span>ilmente. <span class=\"_ _a\"></span> Despu\u00e9s <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>fecha <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>ini<span class=\"_ _a\"></span>cio, <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>imp<span class=\"_ _a\"></span>orte <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>pasivos <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>arre<span class=\"_ _a\"></span>ndamiento <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>incrementa <span class=\"_ _18\"></span>par<span class=\"_ _a\"></span>a reflejar la acumulaci\u00f3<span class=\"_ _a\"></span>n de intereses y se red<span class=\"_ _a\"></span>uce por los pagos por arr<span class=\"_ _a\"></span>endamiento realizados. <span class=\"_ _9\"></span> \u2022 Arrendamiento<span class=\"_ _a\"></span>s a corto plazo y arrendam<span class=\"_ _a\"></span>ientos de activo<span class=\"_ _a\"></span>s de bajo valor<span class=\"_ _9\"></span><span class=\"ff3\"> </span>El <span class=\"_ _6\"> </span>Gru<span class=\"_ _a\"></span>po <span class=\"_ _6\"> </span>ap<span class=\"_ _a\"></span>lica <span class=\"_ _6\"> </span>la <span class=\"_ _5\"> </span>exenc<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>reconocimiento<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>d<span class=\"_ _a\"></span>el <span class=\"_ _6\"> </span>arrendami<span class=\"_ _a\"></span>ento <span class=\"_ _6\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _6\"> </span>cort<span class=\"_ _a\"></span>o <span class=\"_ _6\"> </span>plazo <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>sus arrendamientos <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>maquinaria <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>equipo <span class=\"_ _7\"></span>que <span class=\"_ _18\"></span>tienen <span class=\"_ _7\"></span>un <span class=\"_ _18\"></span>plazo <span class=\"_ _7\"></span>del <span class=\"_ _18\"></span>arrendamient<span class=\"_ _a\"></span>o <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>12 <span class=\"_ _18\"></span>meses <span class=\"_ _18\"></span>o menos a partir de l<span class=\"_ _a\"></span>a fecha de inicio y no ti<span class=\"_ _a\"></span>enen opci\u00f3n de compra.<span class=\"_ _3a\"> </span>Tambi\u00e9n <span class=\"_ _9\"></span>aplica <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>exenci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>rec<span class=\"_ _a\"></span>onocimiento <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>act<span class=\"_ _a\"></span>ivos <span class=\"_ _a\"></span>de <span class=\"_ _18\"></span>bajo <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>arr<span class=\"_ _a\"></span>endamientos <span class=\"_ _9\"></span>de equipos de oficina q<span class=\"_ _a\"></span>ue se consideran de b<span class=\"_ _a\"></span>ajo valor. <span class=\"_ _a\"></span> Los <span class=\"_ _9\"></span>pagos <span class=\"_ _9\"></span>por<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>arr<span class=\"_ _a\"></span>endamientos <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>arrendamientos<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>corto <span class=\"_ _9\"></span>plazo<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>arr<span class=\"_ _a\"></span>endamientos <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _9\"></span>de bajo valor se recon<span class=\"_ _a\"></span>ocen como gastos lineal<span class=\"_ _a\"></span>es durante el plazo de<span class=\"_ _a\"></span>l arrendamiento.<span class=\"_ _a\"></span> \u2022 <span class=\"_ _9\"></span>Juicios<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>aplicados<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>determinaci\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>del <span class=\"_ _18\"></span>plazo <span class=\"_ _18\"></span>del <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span>rrendamiento<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>los <span class=\"_ _9\"></span>con<span class=\"_ _a\"></span>tratos <span class=\"_ _9\"></span>con opci\u00f3n de renovaci\u00f3n<span class=\"_ _3a\"> </span>El <span class=\"_ _1f\"> </span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _1f\"> </span>determ<span class=\"_ _a\"></span>ina <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>plazo <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>arrendamie<span class=\"_ _a\"></span>nto <span class=\"_ _8\"> </span>como <span class=\"_ _8\"> </span>el <span class=\"_ _1f\"> </span>p<span class=\"_ _a\"></span>lazo <span class=\"_ _1f\"> </span>no <span class=\"_ _8\"> </span>ca<span class=\"_ _a\"></span>ncelable <span class=\"_ _1f\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _8\"> </span>un arrendamiento, <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>a\u00f1aden <span class=\"_ _7\"></span>los <span class=\"_ _18\"></span>p<span class=\"_ _a\"></span>er\u00edodos <span class=\"_ _7\"></span>opcionales <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>prorrogar <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>arrendamiento, <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>es razonablemente ciert<span class=\"_ _a\"></span>o que esa opci\u00f3n se ej<span class=\"_ _a\"></span>erza. <span class=\"_ _a\"></span> Tambi\u00e9n <span class=\"_ _7\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>inc<span class=\"_ _a\"></span>luyen <span class=\"_ _7\"></span>los <span class=\"_ _4\"> </span>p<span class=\"_ _a\"></span>er\u00edodos <span class=\"_ _7\"></span>cub<span class=\"_ _a\"></span>iertos <span class=\"_ _7\"></span>por <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>opc<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _4\"> </span>rescindir <span class=\"_ _4\"> </span>el <span class=\"_ _4\"></span>arrendamiento, <span class=\"_ _4\"> </span>si <span class=\"_ _4\"></span>es razonablemente <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>ierto <span class=\"_ _16\"> </span>que <span class=\"_ _22\"> </span>no <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>ej<span class=\"_ _a\"></span>ercer\u00e1 <span class=\"_ _16\"> </span>esa <span class=\"_ _22\"> </span>opci\u00f3n.<span class=\"_ _3a\"> </span>El <span class=\"_ _16\"> </span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _16\"> </span>tiene <span class=\"_ _22\"> </span>la <span class=\"_ _16\"> </span>opci\u00f3<span class=\"_ _a\"></span>n, <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>virtu<span class=\"_ _a\"></span>d <span class=\"_ _16\"> </span>de algunos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>sus <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>ontratos, <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>arrendar <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>plazos <span class=\"_ _a\"></span>adicionales <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>tres <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>inco a<span class=\"_ _a\"></span>\u00f1os. <span class=\"_ _a\"></span>El Grupo ev<span class=\"_ _a\"></span>al\u00faa si es<span class=\"_ _a\"></span> razona<span class=\"_ _a\"></span>blemente c<span class=\"_ _a\"></span>ierto ejercer <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>opci\u00f3n de<span class=\"_ _a\"></span> renovar. <span class=\"_ _a\"></span>Es d<span class=\"_ _a\"></span>ecir, c<span class=\"_ _a\"></span>onsidera todos<span class=\"_ _a\"></span> los factores pertinentes qu<span class=\"_ _a\"></span>e crean un incentivo eco<span class=\"_ _a\"></span>n\u00f3mico para renovar.<span class=\"_ _3a\"> </span>Despu\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>inicio, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>reeval\u00faa <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>plazo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>arrendamie<span class=\"_ _a\"></span>nto <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>hay <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>evento significativo <span class=\"_ _9\"></span>o <span class=\"_ _18\"></span>un <span class=\"_ _9\"></span>cambio <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _18\"></span>circunstancias <span class=\"_ _18\"></span>que <span class=\"_ _9\"></span>es<span class=\"_ _a\"></span>t\u00e9 <span class=\"_ _9\"></span>bajo <span class=\"_ _9\"></span>su <span class=\"_ _18\"></span>control <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>afec<span class=\"_ _a\"></span>te <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>u <span class=\"_ _9\"></span>capacidad para ejercer, o no ej<span class=\"_ _a\"></span>ercer, la opci\u00f3n de re<span class=\"_ _a\"></span>novaci\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-30": {
   "value": "q)  Indemnizaciones por despido Las indemnizaciones por cese se reconocen en la fecha anterior a que (i) el  Grupo ya no puede retirar la oferta y (ii) cuando se reconocen los costes de una reestructuraci\u00f3n.  En las indemnizaciones por cese consecuencia de la decisi\u00f3n de los empleados de aceptar una oferta, se considera que el Grupo ya no puede retirar la oferta, en la fecha anterior de entre la que los empleados aceptan la oferta y cuando surte efecto una restricci\u00f3n sobre la capacidad del Grupo de retirar la oferta.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-32": {
   "value": "r)<span class=\"ls0\"> <span class=\"_ _14\"> </span><span class=\"fs6\">Elementos patrimoniales<span class=\"_ _a\"></span> de naturaleza medio<span class=\"_ _a\"></span>ambiental<span class=\"_ _a\"></span><span class=\"fs3\"> </span></span></span>Se <span class=\"_ _22\"> </span>c<span class=\"_ _a\"></span>onsideran  activos <span class=\"_ _22\"> </span>de  naturaleza <span class=\"_ _22\"> </span>m<span class=\"_ _a\"></span>edioambiental  los <span class=\"_ _22\"> </span>bienes  que  son <span class=\"_ _22\"> </span>utilizados  de <span class=\"_ _22\"> </span>forma<span class=\"_ _a\"></span> duradera <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>actividad <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _9\"></span>socieda<span class=\"_ _a\"></span>des <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Gr<span class=\"_ _a\"></span>upo, <span class=\"_ _9\"></span>cuya <span class=\"_ _18\"></span>finalidad <span class=\"_ _9\"></span>pr<span class=\"_ _a\"></span>incipal <span class=\"_ _9\"></span>es <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>minimizac<span class=\"_ _a\"></span>i\u00f3n del <span class=\"_ _9\"></span>impacto <span class=\"_ _9\"></span>medioamb<span class=\"_ _a\"></span>iental <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>protec<span class=\"_ _a\"></span>ci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>m<span class=\"_ _a\"></span>ejora <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>medioamb<span class=\"_ _a\"></span>iente, <span class=\"_ _9\"></span>incluyendo <span class=\"_ _18\"></span>la <span class=\"_ _a\"></span>red<span class=\"_ _a\"></span>ucci\u00f3n o eliminaci\u00f3n de la co<span class=\"_ _a\"></span>ntaminaci\u00f3n futura.<span class=\"_ _a\"></span> 25.<span class=\"ls0\"> <span class=\"_ _3\"></span>Informaci\u00f3n sobre<span class=\"_ _3\"></span> medio ambien<span class=\"_ _3\"></span>te </span>A  lo  largo <span class=\"_ _e\"> </span>del  ejercicio  <span class=\"ls1b\">20</span>23  y  2022  los  gastos  incurridos  por  el <span class=\"_ _e\"> </span>Grupo  Amper  a  trav\u00e9s  de  sus sociedades <span class=\"_ _9\"></span>participad<span class=\"_ _a\"></span>as, <span class=\"_ _a\"></span>p<span class=\"_ _a\"></span>ara <span class=\"_ _9\"></span>garantizar <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>pro<span class=\"_ _a\"></span>tecci\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>mejora<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _18\"></span>medio <span class=\"_ _9\"></span>am<span class=\"_ _a\"></span>biente <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>han <span class=\"_ _9\"></span>r<span class=\"_ _a\"></span>egistrado en <span class=\"_ _19\"> </span>la  cuent<span class=\"_ _a\"></span>a <span class=\"_ _19\"> </span>de  resultad<span class=\"_ _a\"></span>os  c<span class=\"_ _a\"></span>onsolidada <span class=\"_ _19\"> </span>y  f<span class=\"_ _a\"></span>iguran <span class=\"_ _19\"> </span>desglosados <span class=\"_ _19\"> </span>en  el<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>Estado  de <span class=\"_ _19\"> </span>Informac<span class=\"_ _a\"></span>i\u00f3n  No<span class=\"_ _a\"></span> Financiera que acom<span class=\"_ _a\"></span>pa\u00f1a al Informe de G<span class=\"_ _a\"></span>esti\u00f3n de las pres<span class=\"_ _a\"></span>entes cuentas anuales<span class=\"_ _a\"></span> consolidadas.<span class=\"_ _3a\"> </span>La <span class=\"_ _a\"></span>Sociedad <span class=\"_ _9\"></span>Dominante <span class=\"_ _a\"></span>t<span class=\"_ _a\"></span>iene <span class=\"_ _a\"></span>identificad<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>descrita <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>situaci<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _a\"></span>medioambienta<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>instalac<span class=\"_ _a\"></span>iones <span class=\"_ _a\"></span>y actividades que desarr<span class=\"_ _a\"></span>olla el grupo <span class=\"_ _a\"></span>en lo referente a:<span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Legislaci\u00f3n medioamb<span class=\"_ _a\"></span>iental aplicable.<span class=\"_ _a\"></span> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Aspectos medioamb<span class=\"_ _a\"></span>ientales y sus<span class=\"_ _a\"></span> impactos asociados.<span class=\"_ _3a\"> </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Procedimientos y pr\u00e1c<span class=\"_ _a\"></span>ticas de gesti\u00f3n medioa<span class=\"_ _a\"></span>mbientales utilizados.<span class=\"_ _9\"></span> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Incidentes acaecidos<span class=\"_ _a\"></span> y casos de no<span class=\"_ _a\"></span>-conformidad.<span class=\"_ _a\"></span> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Situaci\u00f3n <span class=\"_ _18\"></span>actual <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>ges<span class=\"_ _a\"></span>ti\u00f3n <span class=\"_ _18\"></span>medioamb<span class=\"_ _a\"></span>iental <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>ontexto <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>requerimien<span class=\"_ _a\"></span>tos <span class=\"_ _9\"></span>de </span>la norma de referenci<span class=\"_ _a\"></span>a ISO 14001.<span class=\"_ _a\"></span> En <span class=\"_ _19\"> </span>bas<span class=\"_ _a\"></span>e <span class=\"_ _19\"> </span>a <span class=\"_ _6\"> </span>lo <span class=\"_ _19\"> </span>an<span class=\"_ _a\"></span>terior, <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>Administradores <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>la <span class=\"_ _6\"> </span>Sociedad <span class=\"_ _6\"> </span>Dominante <span class=\"_ _6\"> </span>estiman <span class=\"_ _19\"> </span>qu<span class=\"_ _a\"></span>e <span class=\"_ _19\"> </span>no <span class=\"_ _6\"> </span>existen contingencias <span class=\"_ _15\"> </span>sig<span class=\"_ _a\"></span>nificativas <span class=\"_ _15\"> </span>relacionadas <span class=\"_ _1f\"> </span>con <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>p<span class=\"_ _a\"></span>rotecci\u00f3n <span class=\"_ _15\"> </span>y <span class=\"_ _15\"> </span>mej<span class=\"_ _a\"></span>ora <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>med<span class=\"_ _a\"></span>io <span class=\"_ _17\"> </span>a<span class=\"_ _a\"></span>mbiente, <span class=\"_ _15\"> </span>no considerando <span class=\"_ _a\"></span>necesario<span class=\"_ _a\"></span> re<span class=\"_ _a\"></span>gistrar <span class=\"_ _a\"></span>dotaci\u00f3n <span class=\"_ _a\"></span>alguna <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembr<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>de 20<span class=\"_ _9\"></span>23<span class=\"_ _a\"></span> a<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>provisiones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>car\u00e1cter medioambiental. Cambio clim\u00e1tico<span class=\"_ _a\"></span> El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>Amper <span class=\"_ _a\"></span>tiene <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>compromiso, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>trav\u00e9s <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>Pol\u00edtica <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Sosten<span class=\"_ _a\"></span>ibilidad, <span class=\"_ _a\"></span>aprobada <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>diciembre<span class=\"_ _a\"></span> de <span class=\"_ _18\"></span><span class=\"ls0\">2021, <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>apoyar<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>ucha <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>ontra <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>cambio <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>lim\u00e1tico <span class=\"_ _18\"></span>que <span class=\"_ _9\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>efectuar\u00e1 <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>trav\u00e9s <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>gesti\u00f3n <span class=\"_ _18\"></span>eficaz </span>de <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>ecursos <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>toma <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>consideraci\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>p<span class=\"_ _a\"></span>otenciales <span class=\"_ _9\"></span>riesgos <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>eriven <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>recurs<span class=\"_ _a\"></span>os, as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _9\"></span>mediante <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>upervisi\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>evaluaci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>impacto <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span>mbiental <span class=\"_ _9\"></span>que <span class=\"_ _a\"></span>pueda<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>generar <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>u <span class=\"_ _a\"></span>activid<span class=\"_ _a\"></span>ad. Incluye <span class=\"_ _7\"></span>el <span class=\"_ _4\"></span>compromiso <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Grupo <span class=\"_ _7\"></span>con <span class=\"_ _4\"></span>el <span class=\"_ _7\"></span>cump<span class=\"_ _a\"></span>limiento <span class=\"_ _7\"></span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"></span>legislaci\u00f3n <span class=\"_ _7\"></span>me<span class=\"_ _a\"></span>dioambiental <span class=\"_ _4\"></span>aplicable, <span class=\"_ _4\"></span>el desarrollo <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>accion<span class=\"_ _a\"></span>es <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>mejora <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ontinua, <span class=\"_ _18\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _18\"></span>sensibi<span class=\"_ _a\"></span>lizaci\u00f3n <span class=\"_ _18\"></span>medioa<span class=\"_ _a\"></span>mbiental <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>desarrollo <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>sus actividades y en la de s<span class=\"_ _a\"></span>us socios de negocio, c<span class=\"_ _a\"></span>lientes y proveedores.<span class=\"_ _9\"></span> En <span class=\"_ _4\"></span>su <span class=\"_ _4\"> </span>ac<span class=\"_ _a\"></span>tividad <span class=\"_ _4\"></span>prevalece<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>el <span class=\"_ _4\"> </span>princ<span class=\"_ _a\"></span>ipio <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>preca<span class=\"_ _a\"></span>uci\u00f3n <span class=\"_ _4\"></span>intentan<span class=\"_ _a\"></span>do <span class=\"_ _4\"></span>siempre <span class=\"_ _4\"> </span>m<span class=\"_ _a\"></span>inimizar <span class=\"_ _4\"> </span>los<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>riesgos <span class=\"_ _4\"> </span>para<span class=\"_ _a\"></span> evitar que se pueda <span class=\"_ _a\"></span>producir el da\u00f1o.<span class=\"_ _a\"></span> Estos <span class=\"_ _7\"></span>compromisos <span class=\"_ _7\"></span>n<span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>supuesto <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>impacto <span class=\"_ _7\"></span>co<span class=\"_ _a\"></span>ntable <span class=\"_ _7\"></span>ni <span class=\"_ _4\"></span>tampoco <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>cam<span class=\"_ _a\"></span>bio <span class=\"_ _7\"></span>significativo <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>las<span class=\"_ _a\"></span> estimaciones <span class=\"_ _22\"> </span>realizadas <span class=\"_ _e\"> </span>por <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>Direcci\u00f3n <span class=\"_ _22\"> </span>en <span class=\"_ _22\"> </span>ej<span class=\"_ _a\"></span>ercicios <span class=\"_ _22\"> </span>anteriores. <span class=\"_ _22\"> </span>La <span class=\"_ _22\"> </span>vi<span class=\"_ _a\"></span>da <span class=\"_ _16\"> </span>\u00fatil<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>los <span class=\"_ _22\"> </span>inmov<span class=\"_ _a\"></span>ilizados materiales <span class=\"_ _9\"></span>no <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>ver\u00e1 <span class=\"_ _9\"></span>afectada <span class=\"_ _a\"></span>p<span class=\"_ _a\"></span>or <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>icho <span class=\"_ _a\"></span>comprom<span class=\"_ _a\"></span>iso <span class=\"_ _a\"></span>ya <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>no <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>prev\u00e9 <span class=\"_ _9\"></span>un <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>eemplazo <span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>ticipado <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> los <span class=\"_ _5\"> </span>mismos. <span class=\"_ _5\"> </span>Tampoc<span class=\"_ _a\"></span>o <span class=\"_ _5\"> </span>se <span class=\"_ _5\"> </span>han <span class=\"_ _5\"> </span>detectad<span class=\"_ _a\"></span>o <span class=\"_ _5\"> </span>nuevos <span class=\"_ _5\"> </span>indicios <span class=\"_ _5\"> </span>de <span class=\"_ _29\"> </span>deterioro <span class=\"_ _5\"> </span>com<span class=\"_ _a\"></span>o <span class=\"_ _6\"> </span>c<span class=\"_ _a\"></span>onsecuencia <span class=\"_ _5\"> </span>del compromiso <span class=\"_ _5\"> </span>adquirido <span class=\"_ _6\"> </span>te<span class=\"_ _a\"></span>niendo <span class=\"_ _6\"> </span>en<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>cuenta <span class=\"_ _5\"> </span>las <span class=\"_ _6\"> </span>exp<span class=\"_ _a\"></span>ectativas <span class=\"_ _6\"> </span>operativas <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>Grupo. <span class=\"_ _6\"> </span>Los <span class=\"_ _5\"> </span>cambios razonablemente <span class=\"_ _4\"> </span>posibles <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>compromiso <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>reducc<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>emisiones <span class=\"_ _4\"> </span>absolut<span class=\"_ _a\"></span>as <span class=\"_ _7\"></span>no <span class=\"_ _4\"> </span>supondr\u00edan <span class=\"_ _4\"> </span>un impacto <span class=\"_ _18\"></span>significativo <span class=\"_ _18\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _9\"></span>estimacio<span class=\"_ _a\"></span>nes <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>va<span class=\"_ _a\"></span>lor <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>uso <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>UGEs <span class=\"_ _18\"></span>sujetas <span class=\"_ _18\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>compro<span class=\"_ _a\"></span>baci\u00f3n <span class=\"_ _18\"></span>de deter<span class=\"ls0\">ioro que se <span class=\"_ _a\"></span>detallan e<span class=\"_ _a\"></span>n la Nota 4. </span>Las <span class=\"_ _a\"></span>cuest<span class=\"_ _a\"></span>iones <span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>lacionadas <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>ambio <span class=\"_ _a\"></span>cl<span class=\"_ _a\"></span>im\u00e1tico <span class=\"_ _a\"></span>n<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>han <span class=\"_ _9\"></span>afectado<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>informaci\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>financiera<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la entidad, puesto que:  <span class=\"_ _a\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>El  impacto  a<span class=\"_ _a\"></span>mbiental  de <span class=\"_ _19\"> </span>las  actividades<span class=\"_ _a\"></span>  productivas<span class=\"_ _a\"></span>  del  Grupo <span class=\"_ _19\"> </span>est\u00e1  limitado <span class=\"_ _19\"> </span>al  consumo </span>energ\u00e9tico <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>sus <span class=\"_ _19\"> </span>centros <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>trabajo,  a <span class=\"_ _19\"> </span>las <span class=\"_ _19\"> </span>emisiones <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>cadena <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>suministro <span class=\"_ _19\"> </span>y <span class=\"_ _19\"> </span>al desplazamiento de s<span class=\"_ _a\"></span>us trabajadores a dich<span class=\"_ _a\"></span>os centros.<span class=\"_ _a\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>No existen contratos c<span class=\"_ _a\"></span>on terceros que incluya<span class=\"_ _a\"></span>n compromisos o cont<span class=\"_ _a\"></span>ingencias relacionadas <span class=\"_ _9\"></span> </span>con el medio ambient<span class=\"_ _a\"></span>e.   -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>La  viabilida<span class=\"_ _a\"></span>d  de <span class=\"_ _19\"> </span>las  invers<span class=\"_ _a\"></span>iones  realizadas <span class=\"_ _19\"> </span>en  desarr<span class=\"_ _a\"></span>ollo  en  se <span class=\"_ _19\"> </span>revisan  c<span class=\"_ _a\"></span>onsiderando <span class=\"_ _19\"> </span>las </span>condiciones <span class=\"_ _4\"> </span>actuales<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _4\"></span>mercado <span class=\"_ _4\"> </span>y <span class=\"_ _16\"> </span>la <span class=\"_ _7\"></span>expecta<span class=\"_ _a\"></span>tiva <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>comerc<span class=\"_ _a\"></span>ializaci\u00f3n. <span class=\"_ _4\"></span>En <span class=\"_ _4\"></span>este <span class=\"_ _4\"> </span>sentid<span class=\"_ _a\"></span>o, ninguno <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>esarrollos <span class=\"_ _18\"></span>se <span class=\"_ _9\"></span>encue<span class=\"_ _a\"></span>ntra <span class=\"_ _9\"></span>obso<span class=\"_ _a\"></span>leto <span class=\"_ _9\"></span>ni <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>esper<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>que <span class=\"_ _18\"></span>potenciales <span class=\"_ _18\"></span>cambios <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>la demanda de serv<span class=\"_ _a\"></span>icios relacionados con el medi<span class=\"_ _a\"></span>o ambiente puedan afect<span class=\"_ _a\"></span>ar a sus vidas \u00fatiles. <span class=\"_ _9\"></span> Para <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>ac<span class=\"_ _a\"></span>tividad <span class=\"_ _15\"> </span>qu<span class=\"_ _a\"></span>e <span class=\"_ _15\"> </span>desarr<span class=\"_ _a\"></span>olla <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>soc<span class=\"_ _a\"></span>iedad <span class=\"_ _15\"> </span>en<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>el<span class=\"_ _a\"></span> <span class=\"_ _15\"> </span>segmento<span class=\"_ _a\"></span> <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>\u201cEner<span class=\"_ _a\"></span>g\u00eda <span class=\"_ _15\"> </span>y <span class=\"_ _1f\"> </span>Sostenibilidad\u201d (anteriormente <span class=\"_ _7\"> </span>s<span class=\"_ _a\"></span>egmento\u201d <span class=\"_ _7\"> </span>Industri<span class=\"_ _a\"></span>al\u201d) <span class=\"_ _7\"> </span>es <span class=\"_ _7\"> </span>m\u00e1s<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>una <span class=\"_ _7\"> </span>op<span class=\"_ _a\"></span>ortunidad <span class=\"_ _7\"> </span>de <span class=\"_ _4\"> </span>desarrollo <span class=\"_ _4\"> </span>y <span class=\"_ _7\"> </span>que <span class=\"_ _7\"> </span>p<span class=\"_ _a\"></span>uede <span class=\"_ _7\"> </span>mejorar <span class=\"_ _4\"> </span>la proyecci\u00f3n <span class=\"_ _a\"></span>utilizada <span class=\"_ _a\"></span>en los <span class=\"_ _a\"></span>test <span class=\"_ _a\"></span>de det<span class=\"_ _a\"></span>erioro <span class=\"_ _a\"></span>en la <span class=\"_ _a\"></span>medida <span class=\"_ _a\"></span>en q<span class=\"_ _a\"></span>ue las<span class=\"_ _a\"></span> soluciones <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>est\u00e1 <span class=\"_ _a\"></span>desarrollando van enfocadas a las en<span class=\"_ _a\"></span>erg\u00edas verdes. <span class=\"_ _a\"></span> As\u00ed <span class=\"_ _4\"></span>los <span class=\"_ _4\"> </span>obj<span class=\"_ _a\"></span>etivos <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _4\"></span>agenda <span class=\"_ _4\"> </span>2030 <span class=\"_ _16\"> </span>est\u00e1n <span class=\"_ _4\"> </span>plena<span class=\"_ _a\"></span>mente <span class=\"_ _4\"></span>alineados <span class=\"_ _16\"> </span>con <span class=\"_ _4\"></span>los <span class=\"_ _16\"> </span>objetivos <span class=\"_ _4\"></span>estrat\u00e9gicos <span class=\"_ _16\"> </span>del Grupo, <span class=\"_ _9\"></span>formulados <span class=\"_ _9\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>u <span class=\"_ _a\"></span> <span class=\"_ _18\"></span>Plan <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>Estrat\u00e9gico<span class=\"_ _a\"></span> <span class=\"_ _a\"></span> <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span> <span class=\"_ _18\"></span>de <span class=\"_ _a\"></span> <span class=\"_ _9\"></span>Tr<span class=\"_ _a\"></span>ansformaci\u00f3n <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>2<span class=\"_ _a\"></span>023<span class=\"_ _a\"></span>-2026<span class=\"_ _a\"></span>, <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>siendo <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>uno <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span> <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>us  pilares <span class=\"_ _22\"> </span> <span class=\"_ _22\"> </span>estrat<span class=\"_ _a\"></span>\u00e9gicos <span class=\"_ _16\"> </span>  el <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>esarrollo <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>en<span class=\"_ _a\"></span>erg\u00eda <span class=\"_ _22\"> </span>e\u00f3lica <span class=\"_ _e\"> </span>marina <span class=\"_ _22\"> </span>que <span class=\"_ _22\"> </span>co<span class=\"_ _a\"></span>ntribuir\u00e1 <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>r<span class=\"_ _a\"></span>educci\u00f3n <span class=\"_ _22\"> </span>del consumo de<span class=\"_ _a\"></span> combusti<span class=\"_ _a\"></span>bles f\u00f3siles,<span class=\"_ _a\"></span> los d<span class=\"_ _a\"></span>esarrollos e<span class=\"_ _a\"></span>n e<span class=\"_ _a\"></span>nerg\u00eda fotovoltaica<span class=\"_ _a\"></span> y <span class=\"_ _a\"></span>las sol<span class=\"_ _a\"></span>uciones des<span class=\"_ _a\"></span>arrolladas por <span class=\"_ _7\"></span>el <span class=\"_ _4\"></span>Grupo <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _7\"></span>relaci\u00f3n <span class=\"_ _4\"></span>con <span class=\"_ _4\"> </span>la <span class=\"_ _7\"></span>o<span class=\"_ _a\"></span>ptimizaci\u00f3n <span class=\"_ _7\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>con<span class=\"_ _a\"></span>sumo <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>agua <span class=\"_ _7\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>onsumo <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>nerg\u00e9tico <span class=\"_ _7\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>los hogares. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-31": {
   "value": "s)<span class=\"ls0\"> <span class=\"_ _2c\"> </span><span class=\"fs6\">Participaciones no domin<span class=\"_ _a\"></span>antes<span class=\"_ _3a\"> </span></span></span>Los <span class=\"_ _a\"></span>benef<span class=\"_ _a\"></span>icios <span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>p\u00e9rdidas <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>cada <span class=\"_ _a\"></span>u<span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>omponentes <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>otro <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>esultado <span class=\"_ _9\"></span>global <span class=\"_ _9\"></span>son <span class=\"_ _9\"></span>atribuidos a los socios externos<span class=\"_ _a\"></span> de acuerdo con su partici<span class=\"_ _a\"></span>paci\u00f3n. <span class=\"_ _a\"></span> En <span class=\"_ _18\"></span>aquellos <span class=\"_ _7\"></span>casos <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _18\"></span>minoritario <span class=\"_ _7\"></span>dispone <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>una <span class=\"_ _18\"></span>o<span class=\"_ _a\"></span>pci\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>ve<span class=\"_ _a\"></span>nta <span class=\"_ _18\"></span>(put<span class=\"_ _9\"></span> de <span class=\"_ _18\"></span>minoritarios<span class=\"_ _a\"></span> detalladas <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>l<span class=\"_ _a\"></span>a <span class=\"_ _19\"> </span>Nota <span class=\"_ _19\"> </span>1<span class=\"_ _a\"></span>4) <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>Sociedad <span class=\"_ _6\"> </span>dominante <span class=\"_ _19\"> </span>atrib<span class=\"_ _a\"></span>uye <span class=\"_ _19\"> </span>durante <span class=\"_ _19\"> </span>el <span class=\"_ _6\"> </span>ejercicio <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>resultad<span class=\"_ _a\"></span>o correspondiente <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span>, <span class=\"_ _18\"></span>al <span class=\"_ _18\"></span>cierr<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>ejercici<span class=\"_ _a\"></span>o, <span class=\"_ _18\"></span>reconoce <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>correspondiente <span class=\"_ _18\"></span>p<span class=\"_ _a\"></span>asivo <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>acuerdo <span class=\"_ _18\"></span>con<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>su valor <span class=\"_ _6\"> </span>razonab<span class=\"_ _a\"></span>le, <span class=\"_ _6\"> </span>reconoci<span class=\"_ _a\"></span>endo <span class=\"_ _6\"> </span>la <span class=\"_ _5\"> </span>diferencia <span class=\"_ _6\"> </span>resp<span class=\"_ _a\"></span>ecto <span class=\"_ _6\"> </span>al <span class=\"_ _5\"> </span>importe <span class=\"_ _5\"> </span>de <span class=\"_ _6\"> </span>minorit<span class=\"_ _a\"></span>ario <span class=\"_ _6\"> </span>previame<span class=\"_ _a\"></span>nte reconocido contra reserv<span class=\"_ _a\"></span>as.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "<div class=\"c w2 h0_1 gs44\"><div class=\"t m0 x6d hd y1a9 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 xbb h5 y4f8 ff3 fs3 fc2 sc0 ls0 ws0\">4.  <span class=\"_ _e\"> </span>Fondo de comercio </div><div class=\"t m0 x6d hd y4f9 ff4 fs6 fc2 sc0 ls0 ws0\">Los <span class=\"_ _4\"></span>saldos <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>variaciones <span class=\"_ _4\"> </span>para <span class=\"_ _4\"></span>los <span class=\"_ _4\"> </span>ejerc<span class=\"_ _a\"></span>icios <span class=\"_ _7\"></span>t<span class=\"_ _a\"></span>erminados <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>diciembre <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span><span class=\"ls3\">20<span class=\"_ _a\"></span></span>23 <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>2022, <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>las </div><div class=\"t m0 x6d hd y4fa ff9 fs6 fc2 sc0 ls0 ws0\">partidas incluidas en e<span class=\"_ _a\"></span>l ep\u00edgrafe \u201cFondo de C<span class=\"_ _a\"></span>omercio\u201d s<span class=\"_ _a\"></span>on los siguientes<span class=\"_ _a\"></span><span class=\"ff4\"> (en mile<span class=\"_ _a\"></span>s de euros): </span></div></div><div class=\"c w7e h71 gs45\"><div class=\"t m0 x5d h4 y4fc ff4 fs2 fc2 sc0 ls0 ws0\">Segmento / UGE </div></div><div class=\"c w7f h71 gs46\"><div class=\"t m0 x61 h4 y4fd ff4 fs2 fc1 sc0 ls0 ws0\">31.12.2022 </div><div class=\"t m0 x4e h4 y4fe ff4 fs2 fc1 sc0 ls0 ws0\">(*) </div></div><div class=\"c w80 h72 gs47\"><div class=\"t m0 x5a h4 y500 ff4 fs2 fc1 sc0 ls0 ws0\">Incorporaci\u00f3n </div><div class=\"t m0 xa1 h4 y72 ff4 fs2 fc1 sc0 ls0 ws0\">Per\u00edmetro </div></div><div class=\"c w81 h71 gs48\"><div class=\"t m0 x23 h4 y501 ff4 fs2 fc1 sc0 ls0 ws0\">Bajas </div><div class=\"t m0 x13 h4 y4fc ff4 fs2 fc1 sc0 ls0 ws0\">Per\u00edmetro </div><div class=\"t m0 x5a h4 y12a ff4 fs2 fc1 sc0 ls0 ws0\">(Nota 2.3) </div></div><div class=\"c w82 h71 gs49\"><div class=\"t m0 x5d h4 y4fc ff4 fs2 fc1 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w80 h73 gs4a\"><div class=\"t m0 x29 h4 y502 ff4 fs2 fc1 sc0 ls0 ws0\">(Nota 2.3) </div></div><div class=\"c w7e h74 gs4b\"><div class=\"t m0 x5d hf y41a ff3 fs2 fc2 sc0 ls0 ws0\">Defensa-Seguridad y Telecom<span class=\"ff4 ls6\">: <span class=\"ls0\"> </span></span></div></div><div class=\"c w7e h75 gs4c\"><div class=\"t m0 x5d h4 y3cd ff4 fs2 fc2 sc0 ls6 ws0\">   <span class=\"ls0\">Defensa <span class=\"ff9\">\u2013</span> Telecom </span></div></div><div class=\"c w4b h75 gs4d\"><div class=\"t m0 x1d h4 y3cd ff4 fs2 fc2 sc0 ls0 ws0\">22.428 </div></div><div class=\"c w80 h75 gs4e\"><div class=\"t m0 x69 h4 y3cd ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w81 h75 gs4f\"><div class=\"t m0 x24 h4 y3cd ff4 fs2 fc2 sc0 ls0 ws0\">(218) </div></div><div class=\"c w82 h75 gs50\"><div class=\"t m0 x4b h4 y3cd ff4 fs2 fc2 sc0 ls0 ws0\">22.210 </div></div><div class=\"c w7e h74 gs51\"><div class=\"t m0 x5d hf y3cd ff3 fs2 fc2 sc0 ls0 ws0\">Energ\u00eda y Sostenibilidad<span class=\"ff4\">: </span></div></div><div class=\"c w7e h76 gs52\"><div class=\"t m0 x5d h4 y3cd ff4 fs2 fc2 sc0 ls6 ws0\">   <span class=\"ls0\">Industria <span class=\"ff9\">\u2013</span> Green Industry </span></div></div><div class=\"c w4b h76 gs53\"><div class=\"t m0 x20 h4 y3cd ff4 fs2 fc2 sc0 ls0 ws0\">2.188 </div></div><div class=\"c w80 h76 gs54\"><div class=\"t m0 x69 h4 y3cd ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w81 h76 gs55\"><div class=\"t m0 x2a h4 y3cd ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h76 gs56\"><div class=\"t m0 x4f h4 y3cd ff4 fs2 fc2 sc0 ls0 ws0\">2.188 </div></div><div class=\"c w7e h74 gs57\"><div class=\"t m0 x5d h4 y41a ff4 fs2 fc2 sc0 ls6 ws0\">   <span class=\"ls0\">Energ\u00eda y Control TEC </span></div></div><div class=\"c w4b h74 gs58\"><div class=\"t m0 x20 h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">1.290 </div></div><div class=\"c w80 h74 gs59\"><div class=\"t m0 x69 h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w81 h74 gs5a\"><div class=\"t m0 x2a h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h74 gs5b\"><div class=\"t m0 x4f h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">1.290 </div></div><div class=\"c w7e h74 gs5c\"><div class=\"t m0 x5d h4 y41a ff4 fs2 fc2 sc0 ls6 ws0\">   <span class=\"ls0\">Energ\u00eda y Control COM </span></div></div><div class=\"c w4b h74 gs5d\"><div class=\"t m0 x2a h4 y41a ff4 fs2 fc2 sc0 ls4 ws0\">156<span class=\"ls0\"> </span></div></div><div class=\"c w80 h74 gs5e\"><div class=\"t m0 x69 h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w81 h74 gs5f\"><div class=\"t m0 x2a h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h74 gs60\"><div class=\"t m0 x18 h4 y41a ff4 fs2 fc2 sc0 ls4 ws0\">156<span class=\"ls0\"> </span></div></div><div class=\"c w7e h74 gs61\"><div class=\"t m0 x5d h4 y41a ff4 fs2 fc2 sc0 ls6 ws0\">    <span class=\"ls0\">Ingenier\u00eda </span></div></div><div class=\"c w4b h74 gs62\"><div class=\"t m0 x2a h4 y41a ff4 fs2 fc2 sc0 ls4 ws0\">979<span class=\"ls0\"> </span></div></div><div class=\"c w80 h74 gs63\"><div class=\"t m0 x69 h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w81 h74 gs64\"><div class=\"t m0 x2a h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h74 gs65\"><div class=\"t m0 x18 h4 y41a ff4 fs2 fc2 sc0 ls4 ws0\">979<span class=\"ls0\"> </span></div></div><div class=\"c w7e h73 gs66\"><div class=\"t m0 x5d h4 yb8 ff4 fs2 fc2 sc0 ls6 ws0\">    <span class=\"ls0\">Digitalizaci\u00f3n de Espacios </span></div></div><div class=\"c w4b h73 gs67\"><div class=\"t m0 x4e h4 yb8 ff4 fs2 fc2 sc0 ls4 ws0\">59<span class=\"ls0\"> </span></div></div><div class=\"c w80 h73 gs68\"><div class=\"t m0 x69 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w81 h73 gs69\"><div class=\"t m0 x2a h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h73 gs6a\"><div class=\"t m0 x33 h4 yb8 ff4 fs2 fc2 sc0 ls4 ws0\">59<span class=\"ls0\"> </span></div></div><div class=\"c w7e h73 gs6b\"><div class=\"t m0 xb6 h4 yb8 ff4 fs2 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c w4b h73 gs6c\"><div class=\"t m0 x1d h4 yb8 ff4 fs2 fc1 sc0 ls0 ws0\">27.100 </div></div><div class=\"c w80 h73 gs6d\"><div class=\"t m0 x69 h4 yb8 ff4 fs2 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w81 h73 gs6e\"><div class=\"t m0 x24 h4 yb8 ff4 fs2 fc1 sc0 ls0 ws0\">(218) </div></div><div class=\"c w82 h73 gs6f\"><div class=\"t m0 x4b h4 yb8 ff4 fs2 fc1 sc0 ls0 ws0\">26.882 </div></div><div class=\"c w83 h71 gs70\"><div class=\"t m0 x5d h4 y4fc ff4 fs2 fc1 sc0 ls0 ws0\">31.12.2021 </div></div><div class=\"c w84 h72 gs71\"><div class=\"t m0 x5a h4 y500 ff4 fs2 fc1 sc0 ls0 ws0\">Incorporaci\u00f3n </div><div class=\"t m0 xa1 h4 y72 ff4 fs2 fc1 sc0 ls0 ws0\">Per\u00edmetro </div></div><div class=\"c w85 h71 gs72\"><div class=\"t m0 x1e h4 y501 ff4 fs2 fc1 sc0 ls0 ws0\">Bajas </div><div class=\"t m0 x5 h4 y4fc ff4 fs2 fc1 sc0 ls0 ws0\">Per\u00edmetro </div><div class=\"t m0 x5 h4 y12a ff4 fs2 fc1 sc0 ls0 ws0\">(Nota 2.3) </div></div><div class=\"c w21 h72 gs73\"><div class=\"t m0 x9f h4 y56 ff4 fs2 fc1 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w84 h73 gs74\"><div class=\"t m0 xa1 h4 y502 ff4 fs2 fc1 sc0 ls0 ws0\">(Nota 2.3) </div></div><div class=\"c w21 h73 gs75\"><div class=\"t m0 x2a h4 y502 ff4 fs2 fc1 sc0 ls0 ws0\">(*) </div></div><div class=\"c w7e h74 gs76\"><div class=\"t m0 x5d hf y41a ff3 fs2 fc2 sc0 ls0 ws0\">Defensa-Seguridad y Telecom<span class=\"ff4 ls6\">: <span class=\"ls0\"> </span></span></div></div><div class=\"c w7e h75 gs77\"><div class=\"t m0 x5d h4 y3cd ff4 fs2 fc2 sc0 ls6 ws0\">   <span class=\"ls0\">Defensa <span class=\"ff9\">\u2013</span> Telecom </span></div></div><div class=\"c w86 h75 gs78\"><div class=\"t m0 x4b h4 y3cd ff4 fs2 fc2 sc0 ls0 ws0\">22.210 </div></div><div class=\"c w84 h75 gs79\"><div class=\"t m0 x2a h4 y3cd ff4 fs2 fc2 sc0 ls4 ws0\">218<span class=\"ls0\"> </span></div></div><div class=\"c w85 h75 gs7a\"><div class=\"t m0 x4e h4 y3cd ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w21 h75 gs7b\"><div class=\"t m0 x4f h4 y3cd ff4 fs2 fc2 sc0 ls0 ws0\">22.428 </div></div><div class=\"c w7e h76 gs7c\"><div class=\"t m0 x5d hf y3cd ff3 fs2 fc2 sc0 ls0 ws0\">Energ\u00eda y Sostenibilidad<span class=\"ff4\">: </span></div></div><div class=\"c w7e h74 gs7d\"><div class=\"t m0 x5d h4 y3cd ff4 fs2 fc2 sc0 ls6 ws0\">   <span class=\"ls0\">Industria <span class=\"ff9\">\u2013</span> Green Industry </span></div></div><div class=\"c w86 h74 gs7e\"><div class=\"t m0 x4f h4 y3cd ff4 fs2 fc2 sc0 ls0 ws0\">2.648 </div></div><div class=\"c w84 h74 gs7f\"><div class=\"t m0 x69 h4 y3cd ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w85 h74 gs80\"><div class=\"t m0 x1d h4 y3cd ff4 fs2 fc2 sc0 ls0 ws0\">(460) </div></div><div class=\"c w21 h74 gs81\"><div class=\"t m0 x1d h4 y3cd ff4 fs2 fc2 sc0 ls0 ws0\">2.188 </div></div><div class=\"c w7e h74 gs82\"><div class=\"t m0 x5d h4 y41a ff4 fs2 fc2 sc0 ls6 ws0\">   <span class=\"ls0\">Energ\u00eda y Control TEC </span></div></div><div class=\"c w86 h74 gs83\"><div class=\"t m0 x4f h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">1.290 </div></div><div class=\"c w84 h74 gs84\"><div class=\"t m0 x69 h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w85 h74 gs85\"><div class=\"t m0 x4e h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w21 h74 gs86\"><div class=\"t m0 x1d h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">1.290 </div></div><div class=\"c w7e h74 gs87\"><div class=\"t m0 x5d h4 y41a ff4 fs2 fc2 sc0 ls6 ws0\">   <span class=\"ls0\">Energ\u00eda y Control COM </span></div></div><div class=\"c w86 h74 gs88\"><div class=\"t m0 x18 h4 y41a ff4 fs2 fc2 sc0 ls4 ws0\">156<span class=\"ls0\"> </span></div></div><div class=\"c w84 h74 gs89\"><div class=\"t m0 x69 h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w85 h74 gs8a\"><div class=\"t m0 x4e h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w21 h74 gs8b\"><div class=\"t m0 xa h4 y41a ff4 fs2 fc2 sc0 ls4 ws0\">156<span class=\"ls0\"> </span></div></div><div class=\"c w7e h74 gs8c\"><div class=\"t m0 x5d h4 y41a ff4 fs2 fc2 sc0 ls6 ws0\">   <span class=\"ls0\">Ingenier\u00eda </span></div></div><div class=\"c w86 h74 gs8d\"><div class=\"t m0 x18 h4 y41a ff4 fs2 fc2 sc0 ls4 ws0\">642<span class=\"ls0\"> </span></div></div><div class=\"c w84 h74 gs8e\"><div class=\"t m0 x1c h4 y502 ff4 fs2 fc2 sc0 ls4 ws0\">337<span class=\"ff8 fsa fc0 ls0\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w85 h74 gs8f\"><div class=\"t m0 x4e h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w21 h74 gs90\"><div class=\"t m0 xa h4 y41a ff4 fs2 fc2 sc0 ls4 ws0\">979<span class=\"ls0\"> </span></div></div><div class=\"c w7e h73 gs91\"><div class=\"t m0 x5d h4 yb8 ff4 fs2 fc2 sc0 ls6 ws0\">   <span class=\"ls0\">Digitalizaci\u00f3n de Espacios </span></div></div><div class=\"c w86 h73 gs92\"><div class=\"t m0 x33 h4 yb8 ff4 fs2 fc2 sc0 ls4 ws0\">59<span class=\"ls0\"> </span></div></div><div class=\"c w84 h73 gs93\"><div class=\"t m0 x69 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w85 h73 gs94\"><div class=\"t m0 x4e h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w21 h73 gs95\"><div class=\"t m0 x2a h4 yb8 ff4 fs2 fc2 sc0 ls4 ws0\">59<span class=\"ls0\"> </span></div></div><div class=\"c w7e h73 gs96\"><div class=\"t m0 xb6 h4 yb8 ff4 fs2 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c w86 h73 gs97\"><div class=\"t m0 x4b h4 yb8 ff4 fs2 fc1 sc0 ls0 ws0\">27.005 </div></div><div class=\"c w84 h73 gs98\"><div class=\"t m0 x2a h4 yb8 ff4 fs2 fc1 sc0 ls4 ws0\">555<span class=\"ls0\"> </span></div></div><div class=\"c w85 h73 gs99\"><div class=\"t m0 x1d h4 yb8 ff4 fs2 fc1 sc0 ls0 ws0\">(460) </div></div><div class=\"c w21 h73 gs9a\"><div class=\"t m0 x4f h4 yb8 ff4 fs2 fc1 sc0 ls0 ws0\">27.100 </div></div><div class=\"c w2 h0_1 gs44\"><div class=\"t m0 x6d h4 y514 ff4 fs2 fc2 sc0 ls0 ws0\">(*) Datos reexpresados. Ver Nota 2.1. </div><div class=\"t m0 x6d hd y515 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y516 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y517 ff4 fs6 fc2 sc0 ls0 ws0\">Tal <span class=\"_ _16\"> </span>y <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>omo <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>menciona <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>nota <span class=\"_ _16\"> </span>2.4 <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>27, <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>ejercicio <span class=\"_ _16\"> </span>2023,<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>los <span class=\"_ _16\"> </span>\u00f3rganos <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>decisi\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>la </div><div class=\"t m0 x6d hd y518 ff4 fs6 fc2 sc0 ls0 ws0\">Sociedad <span class=\"_ _9\"></span>Dominan<span class=\"_ _a\"></span>te <span class=\"_ _9\"></span>han <span class=\"_ _9\"></span>redefinido <span class=\"_ _18\"></span>los <span class=\"_ _9\"></span>segm<span class=\"_ _a\"></span>entos <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Grupo, <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>base <span class=\"_ _9\"></span>al <span class=\"_ _18\"></span>P<span class=\"_ _a\"></span>lan <span class=\"_ _9\"></span>Estrat\u00e9gico <span class=\"_ _9\"></span>202<span class=\"_ _a\"></span>3-2026 </div><div class=\"t m0 x6d hd y519 ff4 fs6 fc2 sc0 ls0 ws0\">aprobado <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Cons<span class=\"_ _a\"></span>ejo <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>mper <span class=\"_ _9\"></span>SA<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span>Esto<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>llev\u00f3 <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Direcci<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Gru<span class=\"_ _a\"></span>po <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>reevaluar <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>UG<span class=\"_ _a\"></span>Es <span class=\"_ _9\"></span>que </div><div class=\"t m0 x6d hd y51a ff9 fs6 fc2 sc0 ls0 ws0\">hasta el a\u00f1o pasado esta<span class=\"_ _a\"></span>ban alineadas a <span class=\"_ _a\"></span>los segmentos \u201cT<span class=\"_ _a\"></span>ecnolog\u00eda\u201d, \u201cIndustria\u201d e \u201cIngeni<span class=\"_ _a\"></span>er\u00eda\u201d.<span class=\"_ _9\"></span><span class=\"ff4\"> </span></div><div class=\"t m0 x6d hd y51b ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y51c ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y51d ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y51e ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y51f ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y520 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y521 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y522 ff4 fs6 fc2 sc0 ls0 ws0\">  </div><div class=\"t m0 x6d hd y523 ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w2 h0_1 gs9c\"><div class=\"t m0 x6d hd y1a9 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h44 y525 ff6 fs6 fc2 sc0 ls3 ws0\">4.1. <span class=\"ls0\">Variaci\u00f3n<span class=\"_ _a\"></span> del ejercicio 2023<span class=\"_ _a\"></span>. </span></div><div class=\"t m0 x6d hd y526 ff4 fs6 fc2 sc0 ls0 ws0\">Durante el ejercicio<span class=\"_ _a\"></span> 2023 no se han produci<span class=\"_ _a\"></span>do incorporaciones al per\u00edm<span class=\"_ _a\"></span>etro de consolidaci<span class=\"_ _a\"></span>\u00f3n.<span class=\"_ _a\"></span> </div><div class=\"t m0 x10 hd y527 ff4 fs6 fc2 sc0 ls0 ws0\">- UGE Defensa Te<span class=\"_ _a\"></span>lecom: </div><div class=\"t m0 x6d hd y24f ff4 fs6 fc2 sc0 ls0 ws0\">Durante <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>20<span class=\"_ _a\"></span>23 <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>procedido <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>dar <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ba<span class=\"_ _a\"></span>ja <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>218 <span class=\"_ _a\"></span>miles<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>fondo <span class=\"_ _a\"></span>de </div><div class=\"t m0 x6d hd y250 ff4 fs6 fc2 sc0 ls0 ws0\">comercio orig<span class=\"_ _a\"></span>inado en<span class=\"_ _a\"></span> la a<span class=\"_ _a\"></span>dquisici\u00f3n en <span class=\"_ _a\"></span>el ejerc<span class=\"_ _a\"></span>icio 2022 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Atlas Engin<span class=\"_ _a\"></span>eering Constructio<span class=\"_ _a\"></span>n GMBH<span class=\"_ _9\"></span> <span class=\"_ _a\"></span>que </div><div class=\"t m0 x6d hd y251 ff4 fs6 fc2 sc0 lsc ws0\">fue <span class=\"_ _6\"> </span><span class=\"ls0\">asignado <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>Unidad <span class=\"_ _6\"> </span>Generada <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Efectivo <span class=\"_ _6\"> </span>denominad<span class=\"_ _a\"></span>a <span class=\"_ _6\"> </span><span class=\"ff9\">anterior<span class=\"_ _a\"></span>mente <span class=\"_ _6\"> </span>\u201cTecnolog\u00eda\u201d <span class=\"_ _6\"> </span>ahora <span class=\"_ _a\"></span></span> </span></div><div class=\"t m0 x6d hd y252 ff9 fs6 fc2 sc0 ls0 ws0\">\u201cDefensa T<span class=\"_ _a\"></span>elecom\u201d <span class=\"ff4\"> <span class=\"_ _a\"></span>ya que<span class=\"_ _a\"></span> dicha soc<span class=\"_ _a\"></span>iedad ha s<span class=\"_ _a\"></span>ido objeto d<span class=\"_ _a\"></span>e vent<span class=\"_ _a\"></span>a, <span class=\"_ _a\"></span>implican<span class=\"ls3\">do <span class=\"_ _a\"></span></span>la p\u00e9rdi<span class=\"_ _a\"></span>da de contr<span class=\"_ _a\"></span>ol de </span></div><div class=\"t m0 x6d hd y528 ff4 fs6 fc2 sc0 ls0 ws0\">\u00e9sta y la baja de todos <span class=\"_ _a\"></span>los activos netos cons<span class=\"_ _a\"></span>olidados asociados a d<span class=\"_ _a\"></span>icha sociedad<span class=\"_ _9\"></span> (Nota 2.3.1.1).<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d h41 y529 ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h44 y52a ff6 fs6 fc2 sc0 ls3 ws0\">4.2<span class=\"lsc\">. <span class=\"ls0\">Variaci\u00f3n<span class=\"_ _a\"></span> del ejercicio 2022<span class=\"_ _a\"></span></span>. <span class=\"ls0\"> </span></span></div><div class=\"t m0 x6d hd y52b ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x7f hd y52c ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>UGE Tecnolog\u00eda<span class=\"_ _a\"></span> </span></div><div class=\"t m0 x6d hd y52d ff4 fs6 fc2 sc0 ls0 ws0\">Atendiendo a<span class=\"_ _a\"></span> las <span class=\"_ _a\"></span>normas y <span class=\"_ _a\"></span>registros d<span class=\"_ _a\"></span>e valoraci\u00f3<span class=\"_ _a\"></span>n (Not<span class=\"_ _a\"></span>a 3) y <span class=\"_ _a\"></span>los com<span class=\"_ _a\"></span>entarios <span class=\"_ _a\"></span>anteriormente <span class=\"_ _a\"></span>expuestos, </div><div class=\"t m0 x6d hd y52e ff4 fs6 fc2 sc0 ls0 ws0\">al <span class=\"_ _9\"></span>cierre <span class=\"_ _18\"></span>del <span class=\"_ _9\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _9\"></span>2022,<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>f<span class=\"_ _a\"></span>ondo <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>comercio <span class=\"_ _7\"></span>relativo <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>Atlas <span class=\"_ _9\"></span>E<span class=\"_ _a\"></span>ngineering <span class=\"_ _9\"></span>Co<span class=\"_ _a\"></span>nstruction <span class=\"_ _9\"></span>G<span class=\"_ _a\"></span>MBH <span class=\"_ _9\"></span>por </div><div class=\"t m0 x6d hd y52f ff4 fs6 fc2 sc0 ls0 ws0\">importe <span class=\"_ _19\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _19\"> </span>218 <span class=\"_ _6\"> </span>miles <span class=\"_ _19\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>euros <span class=\"_ _6\"> </span>fue <span class=\"_ _6\"> </span>asignado <span class=\"_ _19\"> </span>a <span class=\"_ _6\"> </span>la <span class=\"_ _19\"> </span>Un<span class=\"_ _a\"></span>idad <span class=\"_ _19\"> </span>Generada <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Efecti<span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>anteriormente </div><div class=\"t m0 x6d hd y530 ff9 fs6 fc2 sc0 ls0 ws0\">denominada \u201cTecno<span class=\"_ _a\"></span>log\u00eda\u201d (actualmente, <span class=\"_ _a\"></span><span class=\"ff4\">denom<span class=\"_ _a\"></span>inada </span>\u201cDefensa Tel<span class=\"_ _a\"></span>ecom\u201d<span class=\"ff4\">). </span></div><div class=\"t m0 x10 hd y4db ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x7f hd y531 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>UGE Ingenier\u00eda<span class=\"lsc\">. <span class=\"_ _a\"></span></span> </span></div><div class=\"t m0 x6d hd y490 ff4 fs6 fc2 sc0 ls0 ws0\">Atendiendo <span class=\"_ _7\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>las <span class=\"_ _4\"></span>normas <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>registros <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>valoraci\u00f3n <span class=\"_ _4\"></span>(Nota <span class=\"_ _4\"></span>3, <span class=\"_ _7\"></span>a<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>cierre <span class=\"_ _4\"></span>del <span class=\"_ _7\"></span>ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _7\"></span>2<span class=\"_ _a\"></span>02<span class=\"_ _a\"></span>2, <span class=\"_ _4\"></span>el <span class=\"_ _7\"></span>fo<span class=\"_ _a\"></span>ndo <span class=\"_ _7\"></span>de </div><div class=\"t m0 x6d hd y491 ff4 fs6 fc2 sc0 ls0 ws0\">comercio  originado  en  la  adquisici\u00f3n  de  las <span class=\"_ _e\"> </span>compa\u00f1\u00edas<span class=\"_ _a\"></span>  citadas <span class=\"_ _e\"> </span>en  la  Nota  2.3.2  incorporad<span class=\"_ _a\"></span>as  al </div><div class=\"t m0 x6d hd y492 ff4 fs6 fc2 sc0 ls0 ws0\">per\u00edmetro <span class=\"_ _19\"> </span>de  consolidaci\u00f3<span class=\"_ _a\"></span>n,  Robert <span class=\"_ _19\"> </span>West  Co<span class=\"_ _a\"></span>nsulting <span class=\"_ _19\"> </span>Limited  y <span class=\"_ _19\"> </span>Optimus  S<span class=\"_ _a\"></span>ervices <span class=\"_ _19\"> </span>Iberia, <span class=\"_ _19\"> </span>S.L.  por </div><div class=\"t m0 x6d hd y493 ff4 fs6 fc2 sc0 ls0 ws0\">importe <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>504 <span class=\"_ _4\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>55<span class=\"_ _a\"></span>6 <span class=\"_ _4\"></span>miles <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>euros <span class=\"_ _4\"> </span>respec<span class=\"_ _a\"></span>tivamente,<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>fuer<span class=\"_ _a\"></span>on <span class=\"_ _4\"></span>asignados <span class=\"_ _4\"> </span>a <span class=\"_ _16\"> </span>la <span class=\"_ _7\"></span>Un<span class=\"_ _a\"></span>idad <span class=\"_ _7\"></span>G<span class=\"_ _a\"></span>enerada <span class=\"_ _4\"> </span>de </div><div class=\"t m0 x6d hd y494 ff9 fs6 fc2 sc0 ls0 ws0\">Efectivo ya existente de<span class=\"_ _a\"></span>nominada \u201cIngeni<span class=\"_ _a\"></span>er\u00eda\u201d.<span class=\"_ _a\"></span><span class=\"ff4\"> </span></div><div class=\"t m0 x6d hd y532 ff4 fs6 fc2 sc0 ls0 ws0\">Como <span class=\"_ _22\"> </span>s<span class=\"_ _a\"></span>e  menciona <span class=\"_ _22\"> </span>en  la  nota <span class=\"_ _22\"> </span>2.3.2<span class=\"_ _a\"></span> <span class=\"_ _e\"> </span>anterior,  la <span class=\"_ _22\"> </span>c<span class=\"_ _a\"></span>ontabilizaci\u00f3n  de <span class=\"_ _22\"> </span>la  adquisici\u00f3n <span class=\"_ _22\"> </span>r<span class=\"_ _a\"></span>ealizada  en <span class=\"_ _22\"> </span>el </div><div class=\"t m0 x6d hd y533 ff4 fs6 fc2 sc0 ls0 ws0\">ejercicio <span class=\"_ _5\"> </span>2022 <span class=\"_ _29\"> </span>se <span class=\"_ _29\"> </span>realiz\u00f3<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>for<span class=\"_ _a\"></span>ma <span class=\"_ _5\"> </span>prov<span class=\"_ _a\"></span>isional. <span class=\"_ _5\"> </span>D<span class=\"_ _a\"></span>urante <span class=\"_ _5\"> </span>el <span class=\"_ _29\"> </span>ejercicio <span class=\"_ _29\"> </span>2023 <span class=\"_ _29\"> </span>se <span class=\"_ _29\"> </span>ha <span class=\"_ _5\"> </span>finalizado <span class=\"_ _29\"> </span>su </div><div class=\"t m0 x6d hd y534 ff4 fs6 fc2 sc0 ls0 ws0\">contabilizaci\u00f3n registr<span class=\"_ _a\"></span>\u00e1ndose la correspond<span class=\"_ _a\"></span>iente reexpresi\u00f3n me<span class=\"_ _a\"></span>ncionada en la nota <span class=\"_ _a\"></span>2.1.<span class=\"_ _a\"></span> </div><div class=\"t m0 x7f hd y535 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>UGE Industria<span class=\"lsc\">. <span class=\"_ _a\"></span></span> </span></div><div class=\"t m0 x6d hd y536 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y537 ff4 fs6 fc2 sc0 ls0 ws0\">Tal <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>ncionado <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Nota <span class=\"_ _9\"></span>2.3 <span class=\"_ _a\"></span>anterior<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2022 <span class=\"_ _a\"></span>se <span class=\"_ _18\"></span>proc<span class=\"_ _a\"></span>edi\u00f3 <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>venta <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la </div><div class=\"t m0 x6d hd y538 ff4 fs6 fc2 sc0 ls0 ws0\">totalidad <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>p<span class=\"_ _a\"></span>articipaciones<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>socieda<span class=\"_ _a\"></span>d <span class=\"_ _9\"></span>filial, <span class=\"_ _9\"></span>For<span class=\"_ _a\"></span>mecal, <span class=\"_ _9\"></span>S.L<span class=\"_ _a\"></span>.U. <span class=\"_ _9\"></span>lo <span class=\"_ _9\"></span>qu<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>impl<span class=\"_ _a\"></span>ic\u00f3 <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>p<span class=\"_ _a\"></span>\u00e9rdida <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>control </div><div class=\"t m0 x6d hd y539 ff4 fs6 fc2 sc0 ls3 ws0\">de l<span class=\"ls0\">a misma y <span class=\"_ _a\"></span>la baja de todos los activos ne<span class=\"_ _a\"></span>tos consolidados as<span class=\"_ _a\"></span>ociados a dicha sociedad.</span><span class=\"ls0\"><span class=\"_ _9\"></span> </span></div><div class=\"t m0 x6d hd y53a ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y53b ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h41 y53c ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h41 y53d ff3 fs6 fc2 sc0 ls0 ws0\"> </div></div>4.<span class=\"ls0\">3<span class=\"lsc\">. </span>An\u00e1lisis de d<span class=\"_ _a\"></span>eterioro ejercicio<span class=\"_ _a\"></span>s </span>20<span class=\"ls0\">23 <span class=\"_ _a\"></span>y 2022. </span>El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>tien<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>implementa<span class=\"_ _a\"></span>do <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>procedi<span class=\"_ _a\"></span>miento <span class=\"_ _9\"></span>anual <span class=\"_ _18\"></span>con <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>objeto <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>ident<span class=\"_ _a\"></span>ificar <span class=\"_ _9\"></span>posibles <span class=\"_ _7\"></span>minusval\u00edas<span class=\"_ _a\"></span> en el <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>registrado <span class=\"_ _a\"></span>de lo<span class=\"_ _a\"></span>s fondos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>comercio <span class=\"_ _a\"></span>con r<span class=\"_ _a\"></span>especto al <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>recuperable <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los mismos. <span class=\"_ _a\"></span>Este procedimiento <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>e <span class=\"_ _4\"> </span>realiza <span class=\"_ _16\"> </span>para <span class=\"_ _4\"> </span>cada <span class=\"_ _16\"> </span>una <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>las <span class=\"_ _4\"> </span>UGE\u2019s <span class=\"_ _16\"> </span>o <span class=\"_ _7\"> </span>c<span class=\"_ _a\"></span>onjunto <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _4\"> </span>las <span class=\"_ _16\"> </span>mismas <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>las <span class=\"_ _16\"> </span>que <span class=\"_ _4\"> </span>se <span class=\"_ _16\"> </span>han asignado fondos de c<span class=\"_ _a\"></span>omercio.<span class=\"_ _a\"></span> Una UG<span class=\"_ _a\"></span>E es<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>el grup<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>identificable <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>m\u00e1s <span class=\"_ _a\"></span>peque\u00f1o <span class=\"_ _a\"></span>capaz <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>generar <span class=\"_ _a\"></span>entr<span class=\"_ _a\"></span>adas de <span class=\"_ _a\"></span>efectivo <span class=\"_ _a\"></span>que<span class=\"_ _a\"></span> sean, <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>buena <span class=\"_ _7\"></span>medida, <span class=\"_ _18\"></span>independientes<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>flujos <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>efectivo <span class=\"_ _7\"></span>derivados <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>otros <span class=\"_ _18\"></span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _18\"></span>o <span class=\"_ _18\"></span>grupos de activos. Al <span class=\"_ _7\"></span>cierre <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>ejercicio <span class=\"_ _7\"></span>20<span class=\"_ _a\"></span>23 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>2022 <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>recupera<span class=\"_ _a\"></span>ble <span class=\"_ _4\"> </span>de <span class=\"_ _7\"></span>l<span class=\"_ _a\"></span>as <span class=\"_ _7\"></span>unidades <span class=\"_ _7\"></span>ge<span class=\"_ _a\"></span>neradoras <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>efectivo <span class=\"_ _4\"></span>se determin\u00f3 <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>part<span class=\"_ _a\"></span>ir <span class=\"_ _4\"></span>del <span class=\"_ _4\"> </span>valo<span class=\"_ _a\"></span>r <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>uso <span class=\"_ _4\"> </span>calcu<span class=\"_ _a\"></span>lado <span class=\"_ _4\"></span>mediante <span class=\"_ _16\"> </span>t\u00e9cnicas <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>desc<span class=\"_ _a\"></span>uento <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>fluj<span class=\"_ _a\"></span>os <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>efectivo futuros, <span class=\"_ _a\"></span>usando <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>proyecciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>flujos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>efectivo <span class=\"_ _a\"></span>basadas <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>presupuestos <span class=\"_ _a\"></span>fina<span class=\"_ _a\"></span>ncieros <span class=\"_ _a\"></span>aprobados por la Direcci\u00f3n y los A<span class=\"_ _a\"></span>dministradores de <span class=\"_ _a\"></span>la Sociedad dominante. <span class=\"_ _9\"></span> A <span class=\"_ _16\"> </span>continu<span class=\"_ _a\"></span>aci\u00f3n, <span class=\"_ _16\"> </span>se <span class=\"_ _22\"> </span>detallan <span class=\"_ _22\"> </span>los <span class=\"_ _22\"> </span>pasos <span class=\"_ _22\"> </span>que <span class=\"_ _16\"> </span>s<span class=\"_ _a\"></span>igue <span class=\"_ _e\"> </span>el <span class=\"_ _16\"> </span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _16\"> </span>para <span class=\"_ _22\"> </span>det<span class=\"_ _a\"></span>erminar <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _16\"> </span>valor <span class=\"_ _22\"> </span>en <span class=\"_ _16\"> </span>us<span class=\"_ _a\"></span>o <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>la<span class=\"_ _a\"></span>s unidad<span class=\"ls3\">es</span> generad<span class=\"_ _a\"></span>oras de efectivo:<span class=\"_ _a\"></span> i)<span class=\"ls0\"> <span class=\"_ _33\"> </span>Las <span class=\"_ _7\"></span>previs<span class=\"_ _a\"></span>iones <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>flujos <span class=\"_ _4\"> </span>de <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>aja <span class=\"_ _7\"></span>futuros <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>un<span class=\"_ _a\"></span>idad <span class=\"_ _7\"></span>gener<span class=\"_ _a\"></span>adora <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>efectivo <span class=\"_ _4\"></span>se <span class=\"_ _7\"></span>ob<span class=\"_ _a\"></span>tienen <span class=\"_ _7\"></span>de </span>presupuestos <span class=\"_ _18\"></span>fin<span class=\"_ _a\"></span>ancieros <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>proy<span class=\"_ _a\"></span>ecciones <span class=\"_ _18\"></span>financieras <span class=\"_ _7\"></span>a <span class=\"_ _18\"></span>4 <span class=\"_ _18\"></span>a\u00f1os <span class=\"_ _18\"></span>aproba<span class=\"_ _a\"></span>das <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>la<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>Direcci\u00f3n <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>los Administradores de <span class=\"_ _a\"></span>la Sociedad dominante. <span class=\"_ _a\"></span> ii)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Los <span class=\"_ _7\"></span>flujos<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>partir <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>cuarto <span class=\"_ _7\"></span>a\u00f1<span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>extrapolan <span class=\"_ _7\"></span>utilizando <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>tasas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cr<span class=\"_ _a\"></span>ecimiento </span>consideradas razonab<span class=\"_ _a\"></span>les, de acuerdo a la NIC 3<span class=\"_ _a\"></span>6.<span class=\"_ _a\"></span> iii) <span class=\"_ _b\"> </span>El<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>valor <span class=\"_ _4\"> </span>actu<span class=\"_ _a\"></span>al <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>l<span class=\"_ _a\"></span>a <span class=\"_ _4\"></span>estimaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"> </span>f<span class=\"_ _a\"></span>lujos <span class=\"_ _4\"></span>futuros<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>ef<span class=\"_ _a\"></span>ectivo <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _4\"></span>unidad <span class=\"_ _16\"> </span>generadora <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span> efectivo, <span class=\"_ _16\"> </span>se <span class=\"_ _22\"> </span>obtiene <span class=\"_ _22\"> </span>usand<span class=\"_ _a\"></span>o <span class=\"_ _16\"> </span>una <span class=\"_ _16\"> </span>tasa <span class=\"_ _e\"> </span>de <span class=\"_ _16\"> </span>descue<span class=\"_ _a\"></span>nto, <span class=\"_ _16\"> </span>que <span class=\"_ _22\"> </span>tiene <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _16\"> </span>considerac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _16\"> </span>factores <span class=\"_ _22\"> </span>de<span class=\"_ _a\"></span> riesgo <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>onsiderando <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>mo <span class=\"_ _9\"></span>base <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>mode<span class=\"_ _a\"></span>lo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Capital <span class=\"_ _9\"></span>Ass<span class=\"_ _a\"></span>ets <span class=\"_ _a\"></span>Pr<span class=\"_ _a\"></span>icing <span class=\"_ _9\"></span>Model <span class=\"_ _9\"></span>(C<span class=\"_ _a\"></span>APM), <span class=\"_ _a\"></span>to<span class=\"_ _a\"></span>mando como base principal <span class=\"_ _a\"></span>datos de mercado.<span class=\"_ _a\"></span> La <span class=\"_ _22\"> </span>Direcci\u00f3n <span class=\"_ _22\"> </span>d<span class=\"_ _a\"></span>el <span class=\"_ _22\"> </span>Grupo <span class=\"_ _22\"> </span>A<span class=\"_ _a\"></span>mper <span class=\"_ _22\"> </span>ha <span class=\"_ _e\"> </span>basado <span class=\"_ _22\"> </span>las  proyecciones <span class=\"_ _22\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _22\"> </span>fluj<span class=\"_ _a\"></span>os <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>efectivo  en <span class=\"_ _16\"> </span>hip\u00f3tes<span class=\"_ _a\"></span>is razonables <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>fun<span class=\"_ _a\"></span>damentadas <span class=\"_ _7\"></span>otor<span class=\"_ _a\"></span>gando <span class=\"_ _7\"></span>mayor<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>peso <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>ev<span class=\"_ _a\"></span>idencias <span class=\"_ _7\"></span>externas<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>en <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>medida <span class=\"_ _7\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>que dicha informaci\u00f3n es<span class=\"_ _a\"></span>t\u00e1 disponible. <span class=\"_ _a\"></span> Las proyeccio<span class=\"_ _a\"></span>nes de fl<span class=\"_ _a\"></span>ujos de ef<span class=\"_ _a\"></span>ectivo est\u00e1n <span class=\"_ _a\"></span>basadas <span class=\"_ _a\"></span>en el <span class=\"_ _a\"></span>plan de <span class=\"_ _a\"></span>negocio m\u00e1s <span class=\"_ _a\"></span>reciente <span class=\"_ _a\"></span>aprobado p<span class=\"_ _a\"></span>or la <span class=\"_ _18\"></span>Direc<span class=\"_ _a\"></span>ci\u00f3n, <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _18\"></span>cual <span class=\"_ _7\"></span>se <span class=\"_ _18\"></span>ha<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>realizado<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>en <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>a <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>experiencia <span class=\"_ _7\"></span>pasada, <span class=\"_ _18\"></span>utiliza<span class=\"_ _a\"></span>ndo <span class=\"_ _18\"></span>inform<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _7\"></span>externa siempre <span class=\"_ _16\"> </span>que <span class=\"_ _22\"> </span>ha <span class=\"_ _16\"> </span>sido <span class=\"_ _16\"> </span>posible <span class=\"_ _16\"> </span>y <span class=\"_ _22\"> </span>considerando <span class=\"_ _16\"> </span>l<span class=\"_ _a\"></span>as <span class=\"_ _16\"> </span>previsiones <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>recimiento <span class=\"_ _16\"> </span>para <span class=\"_ _16\"> </span>l<span class=\"_ _a\"></span>os <span class=\"_ _16\"> </span>mercados <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span> referencia <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>las <span class=\"_ _19\"> </span>u<span class=\"_ _a\"></span>nidades <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>negocio <span class=\"_ _19\"> </span>p<span class=\"_ _a\"></span>ara <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>pr\u00f3ximos <span class=\"_ _6\"> </span>cuatro <span class=\"_ _6\"> </span>a\u00f1os <span class=\"_ _19\"> </span>ba<span class=\"_ _a\"></span>sadas <span class=\"_ _6\"> </span>en <span class=\"_ _19\"> </span>fu<span class=\"_ _a\"></span>entes <span class=\"_ _6\"> </span>de reconocido prestigio d<span class=\"_ _a\"></span>el sector.  En <span class=\"_ _7\"></span>dichas<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>proyecci<span class=\"_ _a\"></span>ones <span class=\"_ _7\"></span>n<span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>se <span class=\"_ _4\"></span>ha <span class=\"_ _7\"></span>i<span class=\"_ _a\"></span>ncluido <span class=\"_ _7\"></span>est<span class=\"_ _a\"></span>imaci\u00f3n <span class=\"_ _7\"></span>a<span class=\"_ _a\"></span>lguna <span class=\"_ _7\"></span>relac<span class=\"_ _a\"></span>ionada <span class=\"_ _7\"></span>co<span class=\"_ _a\"></span>n <span class=\"_ _7\"></span>entradas<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>o <span class=\"_ _4\"></span>salidas <span class=\"_ _4\"></span>de efectivo <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>pudieran <span class=\"_ _22\"> </span>deriv<span class=\"_ _a\"></span>arse <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>reestructuracione<span class=\"_ _a\"></span>s <span class=\"_ _16\"> </span>futuras <span class=\"_ _16\"> </span>o <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>mejoras<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>rendimiento <span class=\"_ _22\"> </span>de <span class=\"_ _16\"> </span>los activos <span class=\"_ _16\"> </span>ni, <span class=\"_ _16\"> </span>tal <span class=\"_ _16\"> </span>y <span class=\"_ _22\"> </span>como <span class=\"_ _16\"> </span>se <span class=\"_ _22\"> </span>indica <span class=\"_ _16\"> </span>anteriorment<span class=\"_ _a\"></span>e, <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>han <span class=\"_ _16\"> </span>consid<span class=\"_ _a\"></span>erado <span class=\"_ _16\"> </span>proyeccio<span class=\"_ _a\"></span>nes <span class=\"_ _16\"> </span>con <span class=\"_ _16\"> </span>un <span class=\"_ _16\"> </span>horizonte<span class=\"_ _a\"></span> temporal superior a cu<span class=\"_ _a\"></span>atro a\u00f1os. <span class=\"_ _a\"></span> Para <span class=\"_ _5\"> </span>a\u00f1os <span class=\"_ _29\"> </span>posteriores <span class=\"_ _29\"> </span>se <span class=\"_ _29\"> </span>han <span class=\"_ _5\"> </span>extrapo<span class=\"_ _a\"></span>lado <span class=\"_ _5\"> </span>las <span class=\"_ _29\"> </span>proyecc<span class=\"_ _a\"></span>iones <span class=\"_ _5\"> </span>anteriores <span class=\"_ _29\"> </span>utilizando <span class=\"_ _5\"> </span>u<span class=\"_ _a\"></span>na <span class=\"_ _5\"> </span>tasa <span class=\"_ _5\"> </span>de crecimiento <span class=\"_ _a\"></span>constante <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>no exc<span class=\"_ _a\"></span>ed\u00eda ni <span class=\"_ _a\"></span>la t<span class=\"_ _a\"></span>asa media<span class=\"_ _a\"></span> de <span class=\"_ _a\"></span>crecimiento <span class=\"_ _a\"></span>a largo <span class=\"_ _a\"></span>plaz<span class=\"_ _a\"></span>o de <span class=\"_ _a\"></span>los merc<span class=\"_ _a\"></span>ados <span class=\"_ _a\"></span>ni la de los pa\u00edses en <span class=\"_ _a\"></span>los que operaba la Socie<span class=\"_ _a\"></span>dad.<span class=\"_ _3a\"> </span> <div class=\"c w2 h0_1 gs9e\"><div class=\"t m0 x6d hd y1a9 ff4 fs6 fc2 sc0 ls0 ws0\">Las <span class=\"_ _8\"> </span>proyecc<span class=\"_ _a\"></span>iones <span class=\"_ _8\"> </span>econ\u00f3micas <span class=\"_ _23\"> </span>realizadas <span class=\"_ _8\"> </span>en <span class=\"_ _23\"> </span>a\u00f1os <span class=\"_ _8\"> </span>anteriores<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>no <span class=\"_ _8\"> </span>h<span class=\"_ _a\"></span>an <span class=\"_ _8\"> </span>presentado <span class=\"_ _23\"> </span>diferencias </div><div class=\"t m0 x6d hd y1aa ff4 fs6 fc2 sc0 ls0 ws0\">significativas con resp<span class=\"_ _a\"></span>ecto a los datos reales o, e<span class=\"_ _a\"></span>n su caso, no hubiera<span class=\"_ _a\"></span>n dado lugar a deterioro<span class=\"_ _9\"></span>.<span class=\"_ _3a\"> </span> </div><div class=\"t m0 x6d h1c y9a ff5 fs2 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y558 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd yec ff4 fs6 fc2 sc0 ls0 ws0\">Las <span class=\"_ _4\"></span>cifras <span class=\"_ _4\"> </span>menc<span class=\"_ _a\"></span>ionadas <span class=\"_ _4\"></span>anteriormen<span class=\"_ _a\"></span>te, <span class=\"_ _4\"></span>son <span class=\"_ _4\"></span>variab<span class=\"_ _a\"></span>les <span class=\"_ _4\"> </span>clave <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>l<span class=\"_ _a\"></span>os <span class=\"_ _4\"></span>Administradores <span class=\"_ _16\"> </span>de <span class=\"_ _7\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _4\"></span>Sociedad </div><div class=\"t m0 x6d hd y559 ff4 fs6 fc2 sc0 ls0 ws0\">Dominante utilizan par<span class=\"_ _a\"></span>a el entendimient<span class=\"_ _a\"></span>o de la evoluci\u00f3n de l<span class=\"_ _a\"></span>os negocios del mismo. <span class=\"_ _9\"></span> </div><div class=\"t m0 x6d hd y17e ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h40 y17f ff9 fs6 fc2 sc0 ls0 ws0\">Las <span class=\"_ _7\"></span>tasas <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>descue<span class=\"_ _a\"></span>nto <span class=\"_ _7\"></span>aplicadas <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>las <span class=\"_ _7\"> </span>UG<span class=\"_ _a\"></span>E\u2019s <span class=\"_ _7\"></span>cuyos<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>fondos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>comercio <span class=\"_ _7\"> </span>so<span class=\"_ _a\"></span>n <span class=\"_ _7\"></span>m\u00e1s <span class=\"_ _7\"></span>significativ<span class=\"_ _a\"></span>os <span class=\"_ _7\"></span>en </div><div class=\"t m0 x6d hd y180 ff4 fs6 fc2 sc0 ls3 ws0\">202<span class=\"ls0\">3 son las sig<span class=\"_ _a\"></span>uientes: </span></div><div class=\"t m0 x6d hd y181 ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w89 h79 gs9f\"><div class=\"t m0 xc3 hf y55b ff3 fs2 fc1 sc0 ls0 ws0\">Denominaci\u00f3n UGE </div></div><div class=\"c w8a h79 gsa0\"><div class=\"t m0 x61 hf y55c ff3 fs2 fc1 sc0 ls0 ws0\">Plan de </div><div class=\"t m0 x9f hf y55d ff3 fs2 fc1 sc0 ls0 ws0\">Negocio </div></div><div class=\"c w8b h74 gsa1\"><div class=\"t m0 x24 hf y41a ff3 fs2 fc1 sc0 ls0 ws0\">WACC  </div></div><div class=\"c w8c h74 gsa2\"><div class=\"t m0 x25 hf y41a ff3 fs2 fc1 sc0 ls0 ws0\">WACC  </div></div><div class=\"c w8b h7a gsa3\"><div class=\"t m0 x5 h7b y55f ff6 fs8 fc1 sc0 ls0 ws0\">(despu\u00e9s de </div><div class=\"t m0 x30 h7b y431 ff6 fs8 fc1 sc0 ls0 ws0\">impuestos) </div></div><div class=\"c w8c h7a gsa4\"><div class=\"t m0 x1d h7b y55f ff6 fs8 fc1 sc0 ls0 ws0\">(antes de </div><div class=\"t m0 x23 h7b y431 ff6 fs8 fc1 sc0 ls0 ws0\">impuestos) </div></div><div class=\"c w89 h76 gsa5\"><div class=\"t m0 x5d hf y3cd ff3 fs2 fc2 sc0 ls0 ws0\">Defensa-Seguridad y Telecomunicaciones:  </div></div><div class=\"c w89 h74 gsa6\"><div class=\"t m0 x5d h4 y41a ff4 fs2 fc2 sc0 ls6 ws0\">   <span class=\"ls0\">Defensa <span class=\"ff9\">\u2013</span> Telecom </span></div></div><div class=\"c w8a h74 gsa7\"><div class=\"t m0 x5 h4 y41a ff4 fs2 fc2 sc0 ls4 ws0\">2024<span class=\"ls0\">-<span class=\"ls1f\">27</span> </span></div></div><div class=\"c w8b h74 gsa8\"><div class=\"t m0 x4f h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">14,7% </div></div><div class=\"c w8c h74 gsa9\"><div class=\"t m0 x1d h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">18,89% </div></div><div class=\"c w89 h74 gsaa\"><div class=\"t m0 x5d hf y41a ff3 fs2 fc2 sc0 ls0 ws0\">Energ\u00eda y Sostenibilidad: </div></div><div class=\"c w89 h74 gsab\"><div class=\"t m0 x5d h4 y41a ff4 fs2 fc2 sc0 ls6 ws0\">   <span class=\"ls0\">Industria <span class=\"ff9\">\u2013</span> Green Industry </span></div></div><div class=\"c w8a h74 gsac\"><div class=\"t m0 x5 h4 y41a ff4 fs2 fc2 sc0 ls4 ws0\">2024<span class=\"ls0\">-<span class=\"ls1f\">27</span> </span></div></div><div class=\"c w8b h74 gsad\"><div class=\"t m0 x4f h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">13,5% </div></div><div class=\"c w8c h74 gsae\"><div class=\"t m0 x1d h4 y171 ff4 fs2 fc2 sc0 ls0 ws0\">16,77% </div></div><div class=\"c w89 h74 gsaf\"><div class=\"t m0 x5d h4 y41a ff4 fs2 fc2 sc0 ls6 ws0\">   <span class=\"ls0\">Energ\u00eda y Control TEC </span></div></div><div class=\"c w8a h74 gsb0\"><div class=\"t m0 x5 h4 y41a ff4 fs2 fc2 sc0 ls4 ws0\">2024<span class=\"ls0\">-<span class=\"ls1f\">27</span> </span></div></div><div class=\"c w8b h74 gsb1\"><div class=\"t m0 x4f h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">14,7% </div></div><div class=\"c w8c h74 gsb2\"><div class=\"t m0 x1d h4 y171 ff4 fs2 fc2 sc0 ls0 ws0\">18,89% </div></div><div class=\"c w89 h75 gsb3\"><div class=\"t m0 x5d h4 y3cd ff4 fs2 fc2 sc0 ls6 ws0\">   <span class=\"ls0\">Ingenier\u00eda </span></div></div><div class=\"c w8a h75 gsb4\"><div class=\"t m0 x5 h4 y3cd ff4 fs2 fc2 sc0 ls4 ws0\">2024<span class=\"ls0\">-<span class=\"ls1f\">27</span> </span></div></div><div class=\"c w8b h75 gsb5\"><div class=\"t m0 x4f h4 y3cd ff4 fs2 fc2 sc0 ls0 ws0\">14,7% </div></div><div class=\"c w8c h75 gsb6\"><div class=\"t m0 x1d h4 yb4 ff4 fs2 fc2 sc0 ls0 ws0\">18,89% </div></div><div class=\"c w2 h0_1 gs9e\"><div class=\"t m0 x6d hd y564 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y565 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y566 ff9 fs6 fc2 sc0 ls0 ws0\">Las tasas de descuento <span class=\"_ _a\"></span>aplicadas a las UG<span class=\"_ _a\"></span>E\u2019s <span class=\"_ _a\"></span><span class=\"ff4\">del ejercicio 2<span class=\"_ _a\"></span>022 eran las siguient<span class=\"_ _a\"></span>es: </span></div><div class=\"t m0 x6d h2 y1ef ff4 fs0 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w89 h7c gsb7\"><div class=\"t m0 xc3 hf y568 ff3 fs2 fc1 sc0 ls0 ws0\">Denominaci\u00f3n UGE </div></div><div class=\"c w8a h7c gsb8\"><div class=\"t m0 x61 hf y569 ff3 fs2 fc1 sc0 ls0 ws0\">Plan de </div><div class=\"t m0 x9f hf y56a ff3 fs2 fc1 sc0 ls0 ws0\">Negocio </div></div><div class=\"c w8b h74 gsb9\"><div class=\"t m0 x24 hf y41a ff3 fs2 fc1 sc0 ls0 ws0\">WACC  </div></div><div class=\"c w8c h74 gsba\"><div class=\"t m0 x25 hf y41a ff3 fs2 fc1 sc0 ls0 ws0\">WACC  </div></div><div class=\"c w8b h7d gsbb\"><div class=\"t m0 x5 h7b y56c ff6 fs8 fc1 sc0 ls0 ws0\">(despu\u00e9s de </div><div class=\"t m0 x30 h7b y4f ff6 fs8 fc1 sc0 ls0 ws0\">impuestos) </div></div><div class=\"c w8c h7d gsbc\"><div class=\"t m0 x1d h7b y56c ff6 fs8 fc1 sc0 ls0 ws0\">(antes de </div><div class=\"t m0 x23 h7b y4f ff6 fs8 fc1 sc0 ls0 ws0\">impuestos) </div></div><div class=\"c w89 h76 gsbd\"><div class=\"t m0 x5d h4 y56e ff4 fs2 fc2 sc0 ls0 ws0\">Tecnolog\u00eda </div></div><div class=\"c w8a h76 gsbe\"><div class=\"t m0 x5 h4 y56e ff4 fs2 fc2 sc0 ls4 ws0\">2023<span class=\"ls0\">-<span class=\"ls1f\">26</span> </span></div></div><div class=\"c w8b h76 gsbf\"><div class=\"t m0 x4f h4 y56e ff4 fs2 fc2 sc0 ls0 ws0\">14,9% </div></div><div class=\"c w8c h76 gsc0\"><div class=\"t m0 x20 h4 y56e ff4 fs2 fc2 sc0 ls0 ws0\">18,4% </div></div><div class=\"c w89 h74 gsc1\"><div class=\"t m0 x5d h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">Industria </div></div><div class=\"c w8a h74 gsc2\"><div class=\"t m0 x5 h4 y41a ff4 fs2 fc2 sc0 ls4 ws0\">2023<span class=\"ls0\">-<span class=\"ls1f\">26</span> </span></div></div><div class=\"c w8b h74 gsc3\"><div class=\"t m0 x4f h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">10,6% </div></div><div class=\"c w8c h74 gsc4\"><div class=\"t m0 x20 h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">13,3% </div></div><div class=\"c w89 h74 gsc5\"><div class=\"t m0 x5d h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">Ingenier\u00eda </div></div><div class=\"c w8a h74 gsc6\"><div class=\"t m0 x5 h4 y41a ff4 fs2 fc2 sc0 ls4 ws0\">2023<span class=\"ls0\">-<span class=\"ls1f\">26</span> </span></div></div><div class=\"c w8b h74 gsc7\"><div class=\"t m0 x4f h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">14,9% </div></div><div class=\"c w8c h74 gsc8\"><div class=\"t m0 x20 h4 y41a ff4 fs2 fc2 sc0 ls0 ws0\">19,5% </div></div><div class=\"c w2 h0_1 gs9e\"><div class=\"t m0 x6d hd y570 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y571 ff4 fs6 fc2 sc0 ls0 ws0\">A  efectos  del  c\u00e1lculo  del  valor  de  contras<span class=\"_ _a\"></span>te  de  las  unidades  generadoras  de  efectivo,  el  capital </div><div class=\"t m0 x6d hd y572 ff4 fs6 fc2 sc0 ls0 ws0\">circulante <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>estimado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>porcent<span class=\"_ _a\"></span>aje <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>ventas, <span class=\"_ _7\"></span>consider\u00e1ndose <span class=\"_ _7\"></span>\u00fanicame<span class=\"_ _a\"></span>nte <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>aquellos </div><div class=\"t m0 x6d hd y573 ff4 fs6 fc2 sc0 ls0 ws0\">casos en los que el m<span class=\"_ _a\"></span>ismo ten\u00eda un valor <span class=\"_ _a\"></span>positivo. <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y574 ff4 fs6 fc2 sc0 ls0 ws0\">Respecto  a <span class=\"_ _22\"> </span>la  tasa <span class=\"_ _22\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _22\"> </span>d<span class=\"_ _a\"></span>escuento  de  las <span class=\"_ _22\"> </span>UGEs  m\u00e1s <span class=\"_ _e\"> </span>significativas<span class=\"_ _a\"></span>, <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>continuaci\u00f3n,  se <span class=\"_ _22\"> </span>m<span class=\"_ _a\"></span>uestra  le </div><div class=\"t m0 x6d hd y2cf ff4 fs6 fc2 sc0 ls0 ws0\">desglose del c\u00e1lculo:<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d h41 y575 ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h41 y576 ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h41 y577 ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h41 y578 ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h41 y579 ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h41 y3dd ff3 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w2 h0_1 gsca\"><div class=\"t m0 x6d h41 y1a9 ff3 fs6 fc2 sc0 ls0 ws0\">Ejercicio 2023:<span class=\"_ _a\"></span> </div></div><div class=\"c w8d h73 gscb\"><div class=\"t m0 xa7 h4 yb8 ff4 fs2 fc1 sc0 ls0 ws0\">UGES </div></div><div class=\"c w89 h80 gscc\"><div class=\"t m0 x28 h4 y106 ff4 fs2 fc1 sc0 ls0 ws0\">WACC (despu\u00e9s de impuestos) </div></div><div class=\"c w8a h80 gscd\"><div class=\"t m0 x5a h4 y57e ff4 fs2 fc1 sc0 ls0 ws0\">Defensa - </div><div class=\"t m0 x5b h4 y57f ff4 fs2 fc1 sc0 ls0 ws0\">Telecom </div></div><div class=\"c w8e h80 gsce\"><div class=\"t m0 x5 h4 y580 ff4 fs2 fc1 sc0 ls0 ws0\">Industria - </div><div class=\"t m0 x4f h4 y106 ff4 fs2 fc1 sc0 ls0 ws0\">Green </div><div class=\"t m0 xa1 h4 y3d5 ff4 fs2 fc1 sc0 ls0 ws0\">Industry </div></div><div class=\"c w8f h80 gscf\"><div class=\"t m0 x23 h4 y57e ff4 fs2 fc1 sc0 ls0 ws0\">Energ\u00eda y </div><div class=\"t m0 x5 h4 y57f ff4 fs2 fc1 sc0 ls0 ws0\">Control TEC </div></div><div class=\"c w90 h80 gsd0\"><div class=\"t m0 x5a h4 y106 ff4 fs2 fc1 sc0 ls0 ws0\">Ingenier\u00eda </div></div><div class=\"c w89 h73 gsd1\"><div class=\"t m0 x0_1 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">Beta desapalancada </div></div><div class=\"c w8a h73 gsd2\"><div class=\"t m0 x25 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">1,0 </div></div><div class=\"c w8e h73 gsd3\"><div class=\"t m0 x18 h4 y502 ff4 fs2 fc2 sc0 ls4 ws0\">0,93<span class=\"ls0\"> </span></div></div><div class=\"c w8f h73 gsd4\"><div class=\"t m0 x4e h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">1<span class=\"ls6\">,0</span> </div></div><div class=\"c w90 h73 gsd5\"><div class=\"t m0 x25 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">1<span class=\"ls6\">,0</span> </div></div><div class=\"c w89 h73 gsd6\"><div class=\"t m0 xca h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">Gearing </div></div><div class=\"c w8a h73 gsd7\"><div class=\"t m0 x29 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">14,2% </div></div><div class=\"c w8e h73 gsd8\"><div class=\"t m0 x4f h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">28,4% </div></div><div class=\"c w8f h73 gsd9\"><div class=\"t m0 x20 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">14,2% </div></div><div class=\"c w90 h73 gsda\"><div class=\"t m0 x29 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">14,2% </div></div><div class=\"c w89 h73 gsdb\"><div class=\"t m0 xcb h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">Beta apalancada </div></div><div class=\"c w8a h73 gsdc\"><div class=\"t m0 x30 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">111,0% </div></div><div class=\"c w8e h73 gsdd\"><div class=\"t m0 x4b h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">113,0% </div></div><div class=\"c w8f h73 gsde\"><div class=\"t m0 x1d h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">111,0% </div></div><div class=\"c w90 h73 gsdf\"><div class=\"t m0 x30 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">111,0% </div></div><div class=\"c w89 h73 gse0\"><div class=\"t m0 x26 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">Tipo de inter\u00e9s sin riesgo 31-dic </div></div><div class=\"c w8a h73 gse1\"><div class=\"t m0 x24 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">3,6% </div></div><div class=\"c w8e h73 gse2\"><div class=\"t m0 x1d h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">3,6% </div></div><div class=\"c w8f h73 gse3\"><div class=\"t m0 x22 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">3,6% </div></div><div class=\"c w90 h73 gse4\"><div class=\"t m0 x24 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">3,6% </div></div><div class=\"c w89 h73 gse5\"><div class=\"t m0 xcc h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">Prima de Riesgo (RP) </div></div><div class=\"c w8a h73 gse6\"><div class=\"t m0 x24 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">5,5% </div></div><div class=\"c w8e h73 gse7\"><div class=\"t m0 x1d h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">5,5% </div></div><div class=\"c w8f h73 gse8\"><div class=\"t m0 x22 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">5,5% </div></div><div class=\"c w90 h73 gse9\"><div class=\"t m0 x24 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">5,5% </div></div><div class=\"c w89 h81 gsea\"><div class=\"t m0 x96 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">Prima de riesgo espec\u00edfica </div></div><div class=\"c w8a h81 gseb\"><div class=\"t m0 x24 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">6,6% </div></div><div class=\"c w8e h81 gsec\"><div class=\"t m0 x1d h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">5,6% </div></div><div class=\"c w8f h81 gsed\"><div class=\"t m0 x22 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">6,6% </div></div><div class=\"c w90 h81 gsee\"><div class=\"t m0 x24 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">6,6% </div></div><div class=\"c w89 h73 gsef\"><div class=\"t m0 x1f hf yb8 ff3 fs2 fc2 sc0 ls0 ws0\">Coste de los Recursos Propios (Ke) </div></div><div class=\"c w8a h73 gsf0\"><div class=\"t m0 x29 hf yb8 ff3 fs2 fc2 sc0 ls0 ws0\">16,3% </div></div><div class=\"c w8e h73 gsf1\"><div class=\"t m0 x4f hf yb8 ff3 fs2 fc2 sc0 ls0 ws0\">16,3% </div></div><div class=\"c w8f h73 gsf2\"><div class=\"t m0 x20 hf yb8 ff3 fs2 fc2 sc0 ls0 ws0\">16,3% </div></div><div class=\"c w90 h73 gsf3\"><div class=\"t m0 x29 hf yb8 ff3 fs2 fc2 sc0 ls0 ws0\">16,3% </div></div><div class=\"c w89 h73 gsf4\"><div class=\"t m0 x60 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">Tipo Monetario a Largo (SWAP o Rf) </div></div><div class=\"c w8a h73 gsf5\"><div class=\"t m0 x24 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">3,0% </div></div><div class=\"c w8e h73 gsf6\"><div class=\"t m0 x1d h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">3,0% </div></div><div class=\"c w8f h73 gsf7\"><div class=\"t m0 x22 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">3,0% </div></div><div class=\"c w90 h73 gsf8\"><div class=\"t m0 x24 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">3,0% </div></div><div class=\"c w89 h73 gsf9\"><div class=\"t m0 xcd h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">Spread </div></div><div class=\"c w8a h73 gsfa\"><div class=\"t m0 x24 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">2,2% </div></div><div class=\"c w8e h73 gsfb\"><div class=\"t m0 x1d h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">1,7% </div></div><div class=\"c w8f h73 gsfc\"><div class=\"t m0 x22 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">2,2% </div></div><div class=\"c w90 h73 gsfd\"><div class=\"t m0 x24 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">2,2% </div></div><div class=\"c w89 h73 gsfe\"><div class=\"t m0 xce h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">Impuestos (T) </div></div><div class=\"c w8a h73 gsff\"><div class=\"t m0 x29 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">25,0% </div></div><div class=\"c w8e h73 gs100\"><div class=\"t m0 x4f h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">25,0% </div></div><div class=\"c w8f h73 gs101\"><div class=\"t m0 x20 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">25,0% </div></div><div class=\"c w90 h73 gs102\"><div class=\"t m0 x29 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">25,0% </div></div><div class=\"c w89 h73 gs103\"><div class=\"t m0 x6c hf yb8 ff3 fs2 fc2 sc0 ls0 ws0\">Coste de la Deuda (Kd) </div></div><div class=\"c w8a h73 gs104\"><div class=\"t m0 x24 hf yb8 ff3 fs2 fc2 sc0 ls0 ws0\">3,9% </div></div><div class=\"c w8e h73 gs105\"><div class=\"t m0 x1d hf yb8 ff3 fs2 fc2 sc0 ls0 ws0\">3,5% </div></div><div class=\"c w8f h73 gs106\"><div class=\"t m0 x22 hf yb8 ff3 fs2 fc2 sc0 ls0 ws0\">3,9% </div></div><div class=\"c w90 h73 gs107\"><div class=\"t m0 x24 hf yb8 ff3 fs2 fc2 sc0 ls0 ws0\">3,9% </div></div><div class=\"c w89 h73 gs108\"><div class=\"t m0 xcf h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">E/E+D </div></div><div class=\"c w8a h73 gs109\"><div class=\"t m0 x29 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">12,5% </div></div><div class=\"c w8e h73 gs10a\"><div class=\"t m0 x4f h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">22,1% </div></div><div class=\"c w8f h73 gs10b\"><div class=\"t m0 x20 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">12,5% </div></div><div class=\"c w90 h73 gs10c\"><div class=\"t m0 x29 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">12,5% </div></div><div class=\"c w89 h73 gs10d\"><div class=\"t m0 xcf h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">D/E+D </div></div><div class=\"c w8a h73 gs10e\"><div class=\"t m0 x29 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">87,5% </div></div><div class=\"c w8e h73 gs10f\"><div class=\"t m0 x4f h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">77,9% </div></div><div class=\"c w8f h73 gs110\"><div class=\"t m0 x20 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">87,5% </div></div><div class=\"c w90 h73 gs111\"><div class=\"t m0 x29 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">87,5% </div></div><div class=\"c w89 h73 gs112\"><div class=\"t m0 x50 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">Prima adicional </div></div><div class=\"c w8a h73 gs113\"><div class=\"t m0 x24 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">0,0% </div></div><div class=\"c w8e h73 gs114\"><div class=\"t m0 x1d h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">0,0% </div></div><div class=\"c w8f h73 gs115\"><div class=\"t m0 x22 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">0,0% </div></div><div class=\"c w90 h73 gs116\"><div class=\"t m0 x24 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">0,0% </div></div><div class=\"c w89 h73 gs117\"><div class=\"t m0 xcd hf y502 ff3 fs2 fc2 sc0 ls0 ws0\">WACC </div></div><div class=\"c w8a h73 gs118\"><div class=\"t m0 x29 hf y502 ff3 fs2 fc2 sc0 ls0 ws0\">14,7% </div></div><div class=\"c w8e h73 gs119\"><div class=\"t m0 x4f hf y502 ff3 fs2 fc2 sc0 ls0 ws0\">13,5% </div></div><div class=\"c w8f h73 gs11a\"><div class=\"t m0 x20 hf y502 ff3 fs2 fc2 sc0 ls0 ws0\">14,7% </div></div><div class=\"c w90 h73 gs11b\"><div class=\"t m0 x29 hf y502 ff3 fs2 fc2 sc0 ls0 ws0\">14,7% </div></div><div class=\"c w2 h0_1 gsca\"><div class=\"t m0 x6d h41 y58f ff3 fs6 fc2 sc0 ls0 ws0\">Ejercicio 2022:<span class=\"_ _a\"></span> </div></div><div class=\"c w92 h82 gs11c\"><div class=\"t m0 xd0 h4 y591 ff4 fs2 fc1 sc0 ls0 ws0\">UGES </div></div><div class=\"c w91 h83 gs11d\"><div class=\"t m0 x79 h4 y592 ff4 fs2 fc1 sc0 ls0 ws0\">WACC (despu\u00e9s de impuestos) </div></div><div class=\"c w93 h83 gs11e\"><div class=\"t m0 x61 h4 y592 ff4 fs2 fc1 sc0 ls0 ws0\">Tecnolog\u00eda </div></div><div class=\"c w94 h83 gs11f\"><div class=\"t m0 x9f h4 y592 ff4 fs2 fc1 sc0 ls0 ws0\">Industrial </div></div><div class=\"c w90 h83 gs120\"><div class=\"t m0 x5a h4 y592 ff4 fs2 fc1 sc0 ls0 ws0\">Ingenier\u00eda </div></div><div class=\"c w91 h73 gs121\"><div class=\"t m0 x84 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">Beta desapalancada </div></div><div class=\"c w93 h73 gs122\"><div class=\"t m0 x22 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">1,<span class=\"ls4\">03</span> </div></div><div class=\"c w94 h73 gs123\"><div class=\"t m0 x4f h4 yb8 ff4 fs2 fc2 sc0 ls4 ws0\">0,89<span class=\"ls0\"> </span></div></div><div class=\"c w90 h73 gs124\"><div class=\"t m0 x4f h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">1,<span class=\"ls4\">03</span> </div></div><div class=\"c w91 h73 gs125\"><div class=\"t m0 xd3 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">Gearing </div></div><div class=\"c w93 h73 gs126\"><div class=\"t m0 xa h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">9,0% </div></div><div class=\"c w94 h73 gs127\"><div class=\"t m0 x29 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">45,0% </div></div><div class=\"c w90 h73 gs128\"><div class=\"t m0 x24 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">9,0% </div></div><div class=\"c w91 h73 gs129\"><div class=\"t m0 x7d h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">Beta apalancada </div></div><div class=\"c w93 h73 gs12a\"><div class=\"t m0 x4f h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">109,0% </div></div><div class=\"c w94 h73 gs12b\"><div class=\"t m0 x30 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">120,0% </div></div><div class=\"c w90 h73 gs12c\"><div class=\"t m0 x30 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">109,0% </div></div><div class=\"c w91 h73 gs12d\"><div class=\"t m0 x28 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">Tipo de inter\u00e9s sin riesgo 31-dic </div></div><div class=\"c w93 h73 gs12e\"><div class=\"t m0 xa h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">3,1% </div></div><div class=\"c w94 h73 gs12f\"><div class=\"t m0 x24 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">3,1% </div></div><div class=\"c w90 h73 gs130\"><div class=\"t m0 x24 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">3,1% </div></div><div class=\"c w91 h73 gs131\"><div class=\"t m0 xd4 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">Prima de Riesgo (RP) </div></div><div class=\"c w93 h73 gs132\"><div class=\"t m0 xa h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">6,0% </div></div><div class=\"c w94 h73 gs133\"><div class=\"t m0 x24 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">6,0% </div></div><div class=\"c w90 h73 gs134\"><div class=\"t m0 x24 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">6,0% </div></div><div class=\"c w91 h73 gs135\"><div class=\"t m0 x34 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">Prima de riesgo espec\u00edfica </div></div><div class=\"c w93 h73 gs136\"><div class=\"t m0 xa h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">6,2% </div></div><div class=\"c w94 h73 gs137\"><div class=\"t m0 x24 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">3,7% </div></div><div class=\"c w90 h73 gs138\"><div class=\"t m0 x24 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">6,2% </div></div><div class=\"c w91 h73 gs139\"><div class=\"t m0 x4e hf yb8 ff3 fs2 fc2 sc0 ls0 ws0\">Coste de los Recursos Propios (Ke) </div></div><div class=\"c w93 h73 gs13a\"><div class=\"t m0 x25 hf yb8 ff3 fs2 fc2 sc0 ls0 ws0\">15,9% </div></div><div class=\"c w94 h73 gs13b\"><div class=\"t m0 x29 hf yb8 ff3 fs2 fc2 sc0 ls0 ws0\">14,0% </div></div><div class=\"c w90 h73 gs13c\"><div class=\"t m0 x29 hf yb8 ff3 fs2 fc2 sc0 ls0 ws0\">15,9% </div></div><div class=\"c w91 h73 gs13d\"><div class=\"t m0 x16 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">Tipo Monetario a Largo (SWAP o Rf) </div></div><div class=\"c w93 h73 gs13e\"><div class=\"t m0 x18 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">-2,9% </div></div><div class=\"c w94 h73 gs13f\"><div class=\"t m0 x4b h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">-2,9% </div></div><div class=\"c w90 h73 gs140\"><div class=\"t m0 x4b h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">-2,9% </div></div><div class=\"c w91 h81 gs141\"><div class=\"t m0 xd5 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">Spread </div></div><div class=\"c w93 h81 gs142\"><div class=\"t m0 xa h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">1,2% </div></div><div class=\"c w94 h81 gs143\"><div class=\"t m0 x24 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">1,2% </div></div><div class=\"c w90 h81 gs144\"><div class=\"t m0 x24 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">1,2% </div></div><div class=\"c w91 h73 gs145\"><div class=\"t m0 xd6 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">Impuestos (T) </div></div><div class=\"c w93 h73 gs146\"><div class=\"t m0 x25 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">25,0% </div></div><div class=\"c w94 h73 gs147\"><div class=\"t m0 x29 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">25,0% </div></div><div class=\"c w90 h73 gs148\"><div class=\"t m0 x29 h4 yb8 ff4 fs2 fc2 sc0 ls0 ws0\">25,0% </div></div><div class=\"c w91 h73 gs149\"><div class=\"t m0 xb4 hf yb8 ff3 fs2 fc2 sc0 ls0 ws0\">Coste de la Deuda (Kd) </div></div><div class=\"c w93 h73 gs14a\"><div class=\"t m0 xa hf yb8 ff3 fs2 fc2 sc0 ls0 ws0\">3,1% </div></div><div class=\"c w94 h73 gs14b\"><div class=\"t m0 x24 hf yb8 ff3 fs2 fc2 sc0 ls0 ws0\">3,1% </div></div><div class=\"c w90 h73 gs14c\"><div class=\"t m0 x24 hf yb8 ff3 fs2 fc2 sc0 ls0 ws0\">3,1% </div></div><div class=\"c w91 h73 gs14d\"><div class=\"t m0 xd7 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">E/E+D </div></div><div class=\"c w93 h73 gs14e\"><div class=\"t m0 x25 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">92,0% </div></div><div class=\"c w94 h73 gs14f\"><div class=\"t m0 x29 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">66,0% </div></div><div class=\"c w90 h73 gs150\"><div class=\"t m0 x29 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">92,0% </div></div><div class=\"c w91 h73 gs151\"><div class=\"t m0 xcf h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">D/E+D </div></div><div class=\"c w93 h73 gs152\"><div class=\"t m0 xa h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">8,0% </div></div><div class=\"c w94 h73 gs153\"><div class=\"t m0 x29 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">34,0% </div></div><div class=\"c w90 h73 gs154\"><div class=\"t m0 x24 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">8,0% </div></div><div class=\"c w91 h73 gs155\"><div class=\"t m0 xbb h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">Prima adicional </div></div><div class=\"c w93 h73 gs156\"><div class=\"t m0 xa h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">0,0% </div></div><div class=\"c w94 h73 gs157\"><div class=\"t m0 x24 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">0,0% </div></div><div class=\"c w90 h73 gs158\"><div class=\"t m0 x24 h4 y502 ff4 fs2 fc2 sc0 ls0 ws0\">0,0% </div></div><div class=\"c w91 h73 gs159\"><div class=\"t m0 xcf hf y502 ff3 fs2 fc2 sc0 ls0 ws0\">WACC </div></div><div class=\"c w93 h73 gs15a\"><div class=\"t m0 x25 hf y502 ff3 fs2 fc2 sc0 ls0 ws0\">14,9% </div></div><div class=\"c w94 h73 gs15b\"><div class=\"t m0 x29 hf y502 ff3 fs2 fc2 sc0 ls0 ws0\">10,6% </div></div><div class=\"c w90 h73 gs15c\"><div class=\"t m0 x29 hf y502 ff3 fs2 fc2 sc0 ls0 ws0\">14,9% </div></div>La <span class=\"_ _a\"></span>tasa <span class=\"_ _a\"></span>libre <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>riesgo <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>h<span class=\"_ _a\"></span>ab\u00eda <span class=\"_ _a\"></span>calculado <span class=\"_ _a\"></span>com<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>media <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>\u00faltimos <span class=\"_ _9\"></span>3 <span class=\"_ _a\"></span>meses <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>rentabilidad <span class=\"_ _9\"></span>del bono a espa\u00f1ol a 10<span class=\"_ _a\"></span> a\u00f1os a la fecha del test de <span class=\"_ _a\"></span>impairment. <span class=\"_ _a\"></span> La beta <span class=\"_ _a\"></span>desapalancada <span class=\"_ _a\"></span>para Esp<span class=\"_ _a\"></span>a\u00f1a se ha<span class=\"_ _a\"></span>b\u00eda obten<span class=\"_ _a\"></span>ido a partir <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las observ<span class=\"_ _a\"></span>aciones <span class=\"_ _9\"></span>mensuales <span class=\"_ _a\"></span>de l<span class=\"_ _a\"></span>os cinco <span class=\"_ _a\"></span>a\u00f1os <span class=\"_ _9\"></span>anteriores <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>fec<span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>test <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>impairment, <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>base <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>ompa\u00f1\u00edas <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>mparables <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>sect<span class=\"_ _a\"></span>or, utilizando el promedi<span class=\"_ _a\"></span>o debido al perfil de riesg<span class=\"_ _a\"></span>o espec\u00edfico de la Socie<span class=\"_ _a\"></span>dad. <span class=\"_ _a\"></span> La estructura D/E (g<span class=\"_ _a\"></span>earing) se hab\u00eda<span class=\"_ _a\"></span> calculado para <span class=\"_ _a\"></span>Espa\u00f1a a partir <span class=\"_ _a\"></span>de la estructura D/<span class=\"_ _a\"></span>E las compa\u00f1\u00edas comparables utilizadas e<span class=\"_ _a\"></span>n el c\u00e1lculo de la bet<span class=\"_ _a\"></span>a. <span class=\"_ _a\"></span> La <span class=\"_ _9\"></span>prima <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>r<span class=\"_ _a\"></span>iesgo <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>mercado <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>hab\u00eda <span class=\"_ _18\"></span>estimado<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>bas<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>modelo <span class=\"_ _9\"></span>prosp<span class=\"_ _a\"></span>ectivo <span class=\"_ _9\"></span>que <span class=\"_ _18\"></span>relaciona <span class=\"_ _18\"></span>el bono <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>10 <span class=\"_ _a\"></span>a\u00f1os <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>cos<span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>capital <span class=\"_ _9\"></span>impl\u00edcito <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>IBEX, <span class=\"_ _18\"></span>similar <span class=\"_ _9\"></span>al <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>utiliza<span class=\"_ _a\"></span>ba <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>Banco <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>Espa\u00f1<span class=\"_ _a\"></span>a para la <span class=\"_ _a\"></span>estimaci\u00f3n d<span class=\"_ _a\"></span>el Cost<span class=\"_ _a\"></span>e de Ca<span class=\"_ _a\"></span>pital de <span class=\"_ _a\"></span>los merc<span class=\"_ _a\"></span>ados de <span class=\"_ _a\"></span>Renta <span class=\"_ _a\"></span>Variable. El <span class=\"_ _a\"></span>coste de<span class=\"_ _a\"></span> la de<span class=\"_ _a\"></span>uda antes de <span class=\"_ _7\"></span>impuestos <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>hab\u00eda <span class=\"_ _7\"></span>determin<span class=\"_ _a\"></span>ado <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>media<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>3 <span class=\"_ _7\"></span>meses <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Euroswa<span class=\"_ _a\"></span>p <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>10 <span class=\"_ _7\"></span>a\u00f1os <span class=\"_ _7\"></span>m\u00e1s <span class=\"_ _7\"></span>168 <span class=\"_ _7\"></span>bps para <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>UG<span class=\"_ _a\"></span>E <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ind<span class=\"_ _a\"></span>ustrial <span class=\"_ _9\"></span><span class=\"ls10\">y <span class=\"_ _18\"></span></span>215 <span class=\"_ _9\"></span>bps <span class=\"_ _9\"></span>para <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>UGE <span class=\"_ _18\"></span>par<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>resto <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>UGEs<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>(m\u00e1s <span class=\"_ _18\"></span>125 <span class=\"_ _9\"></span>bps<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _9\"></span>ejercicio 2022) <span class=\"ls11\">. </span> Los impuestos se basa<span class=\"_ _a\"></span>ban en la tasa imposi<span class=\"_ _a\"></span>tiva de Espa\u00f1a. <span class=\"_ _a\"></span> En <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>presen<span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>ejercicio, <span class=\"_ _a\"></span>el<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>ha <span class=\"_ _9\"></span>incluido <span class=\"_ _a\"></span>una <span class=\"_ _9\"></span>tasa <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>perpet<span class=\"_ _a\"></span>uidad <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>1,<span class=\"_ _a\"></span>52% <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>los<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>c\u00e1lculos <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>test de <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>eterioro, <span class=\"_ _9\"></span>basado <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>inflaci\u00f3n <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>largo <span class=\"_ _18\"></span>plazo <span class=\"_ _9\"></span>prevista <span class=\"_ _9\"></span>p<span class=\"_ _a\"></span>ara <span class=\"_ _9\"></span>Espa\u00f1a. <span class=\"_ _9\"></span>La <span class=\"_ _9\"></span>m<span class=\"_ _a\"></span>etodolog\u00eda <span class=\"_ _9\"></span>utilizada <span class=\"_ _9\"></span>para<span class=\"_ _a\"></span> estimar el flujo de caja <span class=\"_ _a\"></span>utilizado para calcular el<span class=\"_ _a\"></span> valor residual ha sido <span class=\"_ _a\"></span>la siguiente:<span class=\"_ _9\"></span> a)<span class=\"ls0\">  Se p<span class=\"_ _3\"></span>roy<span class=\"_ _a\"></span>ectan las ventas del <span class=\"_ _a\"></span>\u00faltimo a\u00f1o a la i<span class=\"_ _a\"></span>nflaci\u00f3n a largo plazo.<span class=\"_ _a\"></span> </span>b)<span class=\"ls0\">  Se <span class=\"_ _16\"> </span>consi<span class=\"_ _a\"></span>dera <span class=\"_ _22\"> </span>un  ma<span class=\"_ _3\"></span>rgen  EBITDA <span class=\"_ _22\"> </span>que  es <span class=\"_ _16\"> </span>sos<span class=\"_ _a\"></span>tenible <span class=\"_ _e\"> </span>y <span class=\"_ _22\"> </span>c<span class=\"_ _a\"></span>onsistente <span class=\"_ _22\"> </span>con  el<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>p<span class=\"_ _a\"></span>lan <span class=\"_ _22\"> </span>de <span class=\"_ _e\"> </span>negocios </span>aprobado y con la cifra <span class=\"_ _a\"></span>hist\u00f3rica alcanzada e<span class=\"_ _a\"></span>n el pasado.<span class=\"_ _a\"></span> c)<span class=\"ls0\">  Se apl<span class=\"_ _a\"></span>ica el tipo impositivo <span class=\"_ _a\"></span>nominal existente a fecha <span class=\"_ _a\"></span>de valoraci\u00f3n. <span class=\"_ _9\"></span> </span>d)<span class=\"ls0\">  La <span class=\"_ _4\"></span>variaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>capital <span class=\"_ _16\"> </span>circulante <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>perpetuidad <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>ha <span class=\"_ _4\"> </span>estim<span class=\"_ _a\"></span>ado <span class=\"_ _16\"> </span>tomando <span class=\"_ _16\"> </span>como <span class=\"_ _16\"> </span>referencia <span class=\"_ _16\"> </span>el </span>porcentaje de capital circu<span class=\"_ _a\"></span>lante sobre ventas<span class=\"_ _a\"></span> del per\u00edodo de proyecc<span class=\"_ _a\"></span>i\u00f3n.<span class=\"_ _a\"></span> e)<span class=\"ls0\">  Las <span class=\"_ _7\"></span>inversiones <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _7\"></span>activos <span class=\"_ _4\"></span>fijos <span class=\"_ _7\"></span>van <span class=\"_ _4\"></span>en <span class=\"_ _7\"></span>l\u00ed<span class=\"_ _a\"></span>nea <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>amort<span class=\"_ _a\"></span>izaci\u00f3n <span class=\"_ _7\"></span>para <span class=\"_ _4\"></span>mantener <span class=\"_ _4\"></span>el <span class=\"_ _7\"></span>estado <span class=\"_ _4\"> </span>de </span>dichos activos a perpet<span class=\"_ _a\"></span>uidad.<span class=\"_ _a\"></span> La D<span class=\"_ _a\"></span>irecci\u00f3n <span class=\"_ _a\"></span>de l<span class=\"_ _a\"></span>a Soc<span class=\"_ _a\"></span>iedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>realiza <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>an\u00e1lisis <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>sensibilidad, <span class=\"_ _a\"></span>especi<span class=\"_ _a\"></span>almente en<span class=\"_ _a\"></span> rel<span class=\"_ _a\"></span>aci\u00f3n a<span class=\"_ _a\"></span> la <span class=\"_ _4\"></span>tasa <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>escuento <span class=\"_ _4\"> </span>utiliz<span class=\"_ _a\"></span>ada <span class=\"_ _7\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>tasa <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>crecimiento <span class=\"_ _4\"> </span>r<span class=\"_ _a\"></span>esidual, <span class=\"_ _4\"></span>con <span class=\"_ _4\"> </span>el <span class=\"_ _16\"> </span>objetivo <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>asegurar <span class=\"_ _16\"> </span>que posibles <span class=\"_ _7\"></span>cambios <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>estimaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>dichas<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>tas<span class=\"_ _a\"></span>as <span class=\"_ _7\"></span>no <span class=\"_ _18\"></span>ten<span class=\"_ _a\"></span>gan <span class=\"_ _7\"></span>repercusi\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>recuperaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los valores <span class=\"_ _16\"> </span>mencionados <span class=\"_ _16\"> </span>anteriormente, <span class=\"_ _16\"> </span>dond<span class=\"_ _a\"></span>e <span class=\"_ _4\"> </span>el <span class=\"_ _16\"> </span>valor <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>uso <span class=\"_ _16\"> </span>sea <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>valor <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>referencia<span class=\"_ _a\"></span>. <span class=\"_ _16\"> </span>As\u00ed, <span class=\"_ _4\"> </span>se <span class=\"_ _16\"> </span>han<span class=\"_ _a\"></span> asumido los siguientes <span class=\"_ _a\"></span>incrementos o dism<span class=\"_ _a\"></span>inuciones, expres<span class=\"_ _a\"></span>ados en puntos porcentu<span class=\"_ _a\"></span>ales:<span class=\"_ _a\"></span> Premisas claves<span class=\"fff fs3\"> </span>Variaci\u00f3n<span class=\"fff fs3\"> </span>Tasa <span class=\"ls4\">de</span> descuento (WACC)<span class=\"fff fs3\"> </span>+/- 1,0 Tasa <span class=\"ls4\">de</span> crecimiento<span class=\"fff fs3\"> </span>+/<span class=\"ls0\">- 0,25 </span>Tras <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>an\u00e1lisis <span class=\"_ _a\"></span>rea<span class=\"_ _a\"></span>lizado, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>pone <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>m<span class=\"_ _a\"></span>anifiesto <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>202<span class=\"_ _a\"></span>3 <span class=\"_ _9\"></span>reduciendo <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>tasa <span class=\"_ _a\"></span>de crecimiento <span class=\"_ _a\"></span>0,25 <span class=\"_ _a\"></span>puntos <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>increment<span class=\"_ _a\"></span>ando <span class=\"_ _a\"></span>la WA<span class=\"_ _a\"></span>CC <span class=\"_ _a\"></span>1 <span class=\"_ _a\"></span>punto, <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>existe <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>UGEs, <span class=\"_ _a\"></span>(a<span class=\"_ _a\"></span>l 3<span class=\"_ _a\"></span>1 de diciembre del 2022, la<span class=\"_ _a\"></span> UGE de Tecn<span class=\"_ _a\"></span>olog\u00eda que arroj<span class=\"_ _a\"></span>aba un deterioro de <span class=\"_ _a\"></span>3 millones de euros<span class=\"_ _a\"></span>). Adicionalmente <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grup<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>h<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>ealizado <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>an\u00e1<span class=\"_ _a\"></span>lisis <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>teni<span class=\"_ _a\"></span>endo <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>cuenta<span class=\"_ _a\"></span> las mismas UGEs que<span class=\"_ _a\"></span> en el ejercicio ant<span class=\"_ _a\"></span>erior sin identificad la ex<span class=\"_ _a\"></span>istencia de deterioro<span class=\"_ _9\"></span><span class=\"lsc\">. </span>5.<span class=\"ls0\"> <span class=\"_ _23\"> </span>Activos Intangibles </span>A <span class=\"_ _18\"></span><span class=\"ls0\">continuaci\u00f3n, <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>presenta <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span>talle <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _18\"></span>inmovilizado <span class=\"_ _18\"></span>inmaterial <span class=\"_ _18\"></span>al <span class=\"_ _18\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>dicie<span class=\"_ _a\"></span>mbre <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>2<span class=\"_ _a\"></span>02<span class=\"_ _a\"></span>3 <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>2022<span class=\"ls11\">, </span></span>as\u00ed como el movimi<span class=\"_ _a\"></span>ento en ambos ejercicios (mi<span class=\"_ _a\"></span>les de euros):<span class=\"_ _a\"></span> (*) Datos ree<span class=\"_ _3\"></span>xpresados. Ver Nota<span class=\"_ _3\"></span> 2.1 Variaci\u00f3n Ejercicio 2<span class=\"_ _a\"></span>023  Tecnolog\u00eda Este <span class=\"_ _e\"> </span>activo <span class=\"_ _e\"> </span>recoge  la <span class=\"_ _22\"> </span>tec<span class=\"_ _a\"></span>nolog\u00eda  de <span class=\"_ _22\"> </span>vanguardia  utilizada <span class=\"_ _22\"> </span>p<span class=\"_ _a\"></span>or <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>diferentes  sociedades <span class=\"_ _e\"> </span>adquiridas relativas <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>sistem<span class=\"_ _a\"></span>as <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>solucion<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>t\u00e9cnicas <span class=\"_ _a\"></span>para <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>industria<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>(industria <span class=\"_ _a\"></span>4.0), <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>transporte <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>eficiencia energ\u00e9tica <span class=\"_ _17\"> </span>mediante <span class=\"_ _17\"> </span>el <span class=\"_ _29\"> </span>us<span class=\"_ _a\"></span>o <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>tecno<span class=\"_ _a\"></span>log\u00edas <span class=\"_ _29\"> </span>avanz<span class=\"_ _a\"></span>adas <span class=\"_ _29\"> </span>para <span class=\"_ _29\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _29\"> </span>control <span class=\"_ _17\"> </span>y <span class=\"_ _29\"> </span>c<span class=\"_ _a\"></span>omunicaciones <span class=\"_ _29\"> </span>que<span class=\"_ _a\"></span> contribuyen <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>lograr <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>ahorro <span class=\"_ _7\"></span>energ\u00e9tico,<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>incrementado <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>productividad <span class=\"_ _7\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>sectores <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>que operan. <span class=\"_ _6\"> </span>Igualmente <span class=\"_ _6\"> </span>registra <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>tecnolog\u00eda <span class=\"_ _6\"> </span>propia <span class=\"_ _6\"> </span>necesaria <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>realizaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>proyectos <span class=\"_ _6\"> </span>de comunicaciones <span class=\"_ _18\"></span>y <span class=\"_ _9\"></span>control <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>ind<span class=\"_ _a\"></span>ustria <span class=\"_ _9\"></span>aeron\u00e1utica<span class=\"_ _a\"></span>, <span class=\"_ _9\"></span>energ\u00e9tica, <span class=\"_ _18\"></span>medioambienta<span class=\"_ _a\"></span>l, <span class=\"_ _9\"></span>mar\u00edtima <span class=\"_ _18\"></span>y <span class=\"_ _9\"></span>defensa<span class=\"_ _a\"></span> en <span class=\"_ _a\"></span>cuerpos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>uerzas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>guridad <span class=\"_ _a\"></span>nacionales <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>extra<span class=\"_ _a\"></span>njeros. <span class=\"_ _a\"></span>Dicho<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>activo, <span class=\"_ _a\"></span>ate<span class=\"_ _a\"></span>ndiendo <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>las<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>normas <span class=\"_ _a\"></span>de valoraci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _9\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _18\"></span>para <span class=\"_ _7\"></span>esta <span class=\"_ _18\"></span>clase <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>activos, <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>er\u00e1 <span class=\"_ _18\"></span>objeto <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>una <span class=\"_ _18\"></span>am<span class=\"_ _a\"></span>ortizaci\u00f3n <span class=\"_ _18\"></span>l<span class=\"_ _a\"></span>ineal <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>5<span class=\"_ _9\"></span>-7<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>a\u00f1os, reflejando as\u00ed la p\u00e9rdid<span class=\"_ _a\"></span>a de valor que el paso d<span class=\"_ _a\"></span>el tiempo promueve en e<span class=\"_ _a\"></span>l mismo.<span class=\"_ _a\"></span> Propiedad Industrial<span class=\"_ _a\"></span> Este <span class=\"_ _18\"></span>activo <span class=\"_ _18\"></span>r<span class=\"_ _a\"></span>ecoge <span class=\"_ _18\"></span>la<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>propiedad <span class=\"_ _18\"></span>i<span class=\"_ _a\"></span>ndustrial <span class=\"_ _18\"></span>necesar<span class=\"_ _a\"></span>ia <span class=\"_ _18\"></span>para <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>realizaci\u00f3n <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>proyectos<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>\u00e1mbito <span class=\"_ _18\"></span>de sectores <span class=\"_ _18\"></span>tales<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>como <span class=\"_ _7\"></span>Seguridad, <span class=\"_ _18\"></span>Defe<span class=\"_ _a\"></span>nsa <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>C<span class=\"_ _a\"></span>omunicaciones <span class=\"_ _18\"></span>Aero<span class=\"_ _a\"></span>n\u00e1uticas, <span class=\"_ _7\"></span>entre <span class=\"_ _9\"></span>otros<span class=\"_ _a\"></span>, <span class=\"_ _18\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>esarrollo de <span class=\"_ _4\"></span>capacidades <span class=\"_ _16\"> </span>internas <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>usceptibles <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>ser <span class=\"_ _4\"> </span>incorpor<span class=\"_ _a\"></span>adas <span class=\"_ _4\"></span>a <span class=\"_ _4\"> </span>la <span class=\"_ _16\"> </span>tecnolog\u00eda <span class=\"_ _4\"> </span>bas<span class=\"_ _a\"></span>e <span class=\"_ _4\"></span>ya <span class=\"_ _4\"> </span>instalada<span class=\"_ _a\"></span>. <span class=\"_ _4\"></span>Dicho activo, atendie<span class=\"_ _a\"></span>ndo a <span class=\"_ _a\"></span>las normas <span class=\"_ _a\"></span>de valorac<span class=\"_ _a\"></span>i\u00f3n del Gr<span class=\"_ _a\"></span>upo para <span class=\"_ _a\"></span>esta clase <span class=\"_ _a\"></span>de activos<span class=\"_ _a\"></span>, ser\u00e1 objeto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>una amortizaci\u00f3n <span class=\"_ _a\"></span>lineal <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>5<span class=\"_ _a\"></span>-7 <span class=\"_ _a\"></span>a\u00f1os, <span class=\"_ _a\"></span>reflejand<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>la p<span class=\"_ _a\"></span>\u00e9rdida <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>paso <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>tiempo <span class=\"_ _a\"></span>promu<span class=\"_ _a\"></span>eve <span class=\"_ _a\"></span>en el mismo Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>r n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>o 3<span class=\"_ _3\"></span>1.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>22<span class=\"_ _3\"></span> (<span class=\"_ _3\"></span>*)<span class=\"_ _3\"></span> Al<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>  p<span class=\"_ _3\"></span>er<span class=\"_ _3\"></span>\u00ed<span class=\"_ _3\"></span>me<span class=\"_ _3\"></span>tr<span class=\"_ _3\"></span>o N<span class=\"_ _3\"></span>et<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>s (<span class=\"_ _3\"></span>No<span class=\"_ _3\"></span>ta<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>2.<span class=\"_ _3\"></span>3)<span class=\"_ _3\"></span> Al<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>/ Ba<span class=\"_ _3\"></span>j<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>s/<span class=\"_ _3\"></span> Tr<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>sp<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>s Am<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rt<span class=\"_ _3\"></span>z<span class=\"_ _3\"></span>. Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>r n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>o 3<span class=\"_ _3\"></span>1.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>23<span class=\"_ _3\"></span> Te<span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>no<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>og<span class=\"_ _3\"></span>\u00ed<span class=\"_ _3\"></span>a 7.574 - 204<span class=\"ls0\"> </span>(1.451) 6.327 Pr<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>ie<span class=\"_ _3\"></span>da<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>nd<span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>l 1.321 - (466)<span class=\"ls0\"> </span>(30)<span class=\"ls0\"> </span>825<span class=\"ls0\"> </span>C<span class=\"_ _3\"></span>ar<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Cl<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>en<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>  13.823 - 371<span class=\"ls0\"> </span>(2.513) 11.681 D<span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>ar<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ol<span class=\"_ _3\"></span>lo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>In<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _3\"></span> 41.472 - 10.588 (4.422) 47.638 D<span class=\"_ _3\"></span>er<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> U<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>o 9.769 - 6.773 (3.484) 13.058 To<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l 73.959 - 17.470 (11.900) 79.529 Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>r n<span class=\"_ _3\"></span>et<span class=\"_ _3\"></span>o 3<span class=\"_ _3\"></span>1.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>21<span class=\"_ _3\"></span> Al<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>  p<span class=\"_ _3\"></span>er<span class=\"_ _3\"></span>\u00ed<span class=\"_ _3\"></span>me<span class=\"_ _3\"></span>tr<span class=\"_ _3\"></span>o N<span class=\"_ _3\"></span>et<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>s (<span class=\"_ _3\"></span>No<span class=\"_ _3\"></span>ta<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>2.<span class=\"_ _3\"></span>3)<span class=\"_ _3\"></span> Al<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>/ <span class=\"_ _3\"></span>Ba<span class=\"_ _3\"></span>j<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>s/<span class=\"_ _3\"></span> Tr<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>sp<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>s Am<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rt<span class=\"_ _3\"></span>z<span class=\"_ _3\"></span>. Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>r n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>o 3<span class=\"_ _3\"></span>1.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>22<span class=\"_ _3\"></span> (<span class=\"_ _3\"></span>*)<span class=\"_ _3\"></span> Te<span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>no<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>og<span class=\"_ _3\"></span>\u00ed<span class=\"_ _3\"></span>a 12.163 - - (4.589) 7.574 Pr<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>ie<span class=\"_ _3\"></span>da<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>nd<span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>l 1.399 (6)<span class=\"ls0\"> </span>68<span class=\"ls0\"> </span>(140)<span class=\"ls0\"> </span>1.321 C<span class=\"_ _3\"></span>ar<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Cl<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>en<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>  13.396 - 782<span class=\"ls0\"> </span>(355)<span class=\"ls0\"> </span>13.823 D<span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>ar<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ol<span class=\"_ _3\"></span>lo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>In<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _3\"></span> 35.511 1.186 7.996 (3.221) 41.472 D<span class=\"_ _3\"></span>er<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> U<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>o 8.264 - 2.945 (1.440) 9.769 To<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l 70.733 1.180 11.791 (9.745) 73.959<span class=\"_ _3a\"> </span> Cartera de Clientes<span class=\"_ _a\"></span> Como <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>onsecuencia <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>finalizaci\u00f3n <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>proceso <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>asignac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span>l <span class=\"_ _16\"> </span>precio <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>adquisici<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>las combinaciones <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>n<span class=\"_ _a\"></span>egocio <span class=\"_ _7\"></span>que <span class=\"_ _9\"></span>tuvi<span class=\"_ _a\"></span>eron <span class=\"_ _18\"></span>lugar <span class=\"_ _18\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _18\"></span>2022 <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>Ro<span class=\"_ _a\"></span>bert <span class=\"_ _18\"></span>West <span class=\"_ _18\"></span>Limited <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>Optimus Service <span class=\"_ _18\"></span>Iber<span class=\"_ _a\"></span>ia <span class=\"_ _18\"></span>S.L. <span class=\"_ _7\"></span>(ver <span class=\"_ _18\"></span>nota <span class=\"_ _18\"></span>2.<span class=\"_ _a\"></span>3.2.), <span class=\"_ _7\"></span>se <span class=\"_ _18\"></span>ha <span class=\"_ _18\"></span>proc<span class=\"_ _a\"></span>edido <span class=\"_ _18\"></span>a <span class=\"_ _7\"></span>dar <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>a<span class=\"_ _a\"></span>lta <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _18\"></span>efectos <span class=\"_ _7\"></span>2022 <span class=\"_ _18\"></span>b<span class=\"_ _a\"></span>ajo <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>ep\u00edgrafe \u201cCartera <span class=\"_ _22\"> </span>de  Clientes\u201d <span class=\"_ _22\"> </span><span class=\"ff4 ls3\">el<span class=\"ls0\">  importe <span class=\"_ _22\"> </span>de  </span>1.186<span class=\"ls0\"> <span class=\"_ _22\"> </span>miles<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>de  eu<span class=\"_ _3\"></span>ros<span class=\"_ _a\"></span>, <span class=\"_ _22\"> </span>registran<span class=\"_ _a\"></span><span class=\"ls3\">do</span> <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>v<span class=\"_ _a\"></span>alor <span class=\"_ _e\"> </span>razonable <span class=\"_ _22\"> </span>el  activo </span></span>identificado. <span class=\"_ _7\"></span>En <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>sentido, <span class=\"_ _7\"></span>se <span class=\"_ _18\"></span>ha <span class=\"_ _7\"></span>procedido <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>reexpresi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>dicho <span class=\"_ _7\"></span>saldo <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de 202<span class=\"ls0\">2. </span>Esta <span class=\"_ _17\"> </span>cart<span class=\"_ _a\"></span>era <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>clientes <span class=\"_ _15\"> </span>provi<span class=\"_ _a\"></span>ene <span class=\"_ _15\"> </span>fund<span class=\"_ _a\"></span>amentalmente <span class=\"_ _15\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>los<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>negoc<span class=\"_ _a\"></span>ios <span class=\"_ _15\"> </span>tecnol\u00f3gicos<span class=\"_ _a\"></span> <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>Grupo<span class=\"_ _a\"></span> relacionados <span class=\"_ _1f\"> </span>con<span class=\"_ _a\"></span> <span class=\"_ _1f\"> </span>la <span class=\"_ _1f\"> </span>fabr<span class=\"_ _a\"></span>icaci\u00f3n <span class=\"_ _1f\"> </span>y <span class=\"_ _1f\"> </span>su<span class=\"_ _a\"></span>ministro <span class=\"_ _1f\"> </span>de <span class=\"_ _8\"> </span>sistemas <span class=\"_ _1f\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span> <span class=\"_ _1f\"> </span>control<span class=\"_ _a\"></span> <span class=\"_ _15\"> </span>e<span class=\"_ _a\"></span>nerg\u00e9ticos <span class=\"_ _8\"> </span>en <span class=\"_ _1f\"> </span>pl<span class=\"_ _a\"></span>antas fotovoltaicas. Desarrollo e Innovac<span class=\"_ _a\"></span>i\u00f3n<span class=\"ff4\"> </span>El <span class=\"_ _9\"></span>siguiente <span class=\"_ _18\"></span>cuadro <span class=\"_ _9\"></span>mues<span class=\"_ _a\"></span>tra <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>i<span class=\"_ _a\"></span>mpacto <span class=\"_ _9\"></span>acum<span class=\"_ _a\"></span>ulado <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>2<span class=\"_ _9\"></span><span class=\"ls1b\">02</span>3 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>todos <span class=\"_ _18\"></span>los <span class=\"_ _9\"></span>proy<span class=\"_ _a\"></span>ectos que <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _7\"></span>Amper <span class=\"_ _7\"></span>mantiene <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>activos <span class=\"_ _7\"> </span>intangibles <span class=\"_ _7\"> </span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>\u201cDesarro<span class=\"_ _a\"></span>llo <span class=\"_ _18\"></span>e <span class=\"_ _7\"> </span>Innovac<span class=\"_ _a\"></span>i\u00f3n\u201d<span class=\"_ _a\"></span><span class=\"ff4\">. <span class=\"_ _7\"></span>Se </span>indica igualmente e<span class=\"_ _a\"></span>l impacto acumulado de <span class=\"_ _a\"></span>la amortizaci\u00f3n de los mismos<span class=\"_ _a\"></span>:<span class=\"_ _3a\"> </span>Denominaci\u00f3n Proy<span class=\"_ _a\"></span>ecto Inicio Comercializaci\u00f3n<span class=\"_ _a\"></span> Condiciones de recuperabilidad (a\u00f1os) Valor neto 31.12.22 Amortizaci\u00f3n /Deterioro Altas Valor neto 31.12.23 Proyecto I.O.T. / Bri<span class=\"_ _a\"></span>dge NBIoT 2021 10<span class=\"ls0\"> </span>509<span class=\"ls0\"> </span>(61) - 448<span class=\"ls0\"> </span>Proyecto Antidr\u00f3<span class=\"_ _a\"></span>n. C-UAS 2021 10<span class=\"ls0\"> </span>2.006 (195) 120<span class=\"ls0\"> </span>1.931 Briareo. Inspecci\u00f3n<span class=\"_ _a\"></span> Torres 2021 10<span class=\"ls0\"> </span>1.005 (120) --<span class=\"ls0\"> </span>885<span class=\"ls0\"> </span>Desarrollo Pile M<span class=\"_ _a\"></span>aster 2024 10<span class=\"ls0\"> </span>4.630 - 996<span class=\"ls0\"> </span>5.626 Desarrollo Minidrill<span class=\"_ _a\"></span> 2024 10<span class=\"ls0\"> </span>4.382 - 105<span class=\"ls0\"> </span>4.487 Rob\u00f3tica 2021 10<span class=\"ls0\"> </span>3.004 (451) - 2.553 Gateway E4R / 10<span class=\"_ _a\"></span>04 ATEX 2020 7 1.033 (277) - 756<span class=\"ls0\"> </span>Inspecci\u00f3n Torres<span class=\"_ _a\"></span> 2020 10<span class=\"ls0\"> </span>2.632 (338) - 2.294 Sistemas IoT / H<span class=\"_ _a\"></span>\u00e9rcules NBIOT<span class=\"_ _a\"></span> 2020 7 1.611 (352) 811<span class=\"ls0\"> </span>2.070 5G Ready 2020 7 233<span class=\"ls0\"> </span>(63) - 170<span class=\"ls0\"> </span>SCADA IoT / Pulser<span class=\"_ _a\"></span> 2020 10<span class=\"ls0\"> </span>2.402 (330) 2 2.074 Evoluci\u00f3n ULISES V<span class=\"_ _a\"></span> 2015-2018 7 1.396 (263) 864<span class=\"ls0\"> </span>1.997 ULISES G 500<span class=\"_ _a\"></span> 2016-2018 7 377<span class=\"ls0\"> </span>(46) 211<span class=\"ls0\"> </span>542<span class=\"ls0\"> </span>SHERPA  2017-2021 7 3.124 (484) 1.770 4.410 Evoluci\u00f3n Sistemas REE<span class=\"_ _a\"></span> /Hond<span class=\"_ _a\"></span> 2017 7 113<span class=\"ls0\"> </span>(35) - 78<span class=\"ls0\"> </span>Gateway 61850<span class=\"_ _a\"></span> 2018 7 106<span class=\"ls0\"> </span>(33) - 73<span class=\"ls0\"> </span>Seguidor Solar<span class=\"_ _a\"></span> 2022 7 240<span class=\"ls0\"> </span>(49) - 191<span class=\"ls0\"> </span>AGC / Frontend<span class=\"_ _a\"></span> 2022 7 59<span class=\"ls0\"> </span>(6)<span class=\"ls0\"> </span>1 54<span class=\"ls0\"> </span>ETM / GEMYC / GCU<span class=\"_ _a\"></span> 2022 7 687<span class=\"ls0\"> </span>(108) 674<span class=\"ls0\"> </span>1.253 GEMYC / E4R<span class=\"_ _a\"></span> 2022 7 575<span class=\"ls0\"> </span>(88) 920<span class=\"ls0\"> </span>1.407 GCU 2022 7 664<span class=\"ls0\"> </span>(102) 224<span class=\"ls0\"> </span>786<span class=\"ls0\"> </span>Proyecto Hidr\u00f3gen<span class=\"_ _a\"></span>o 2024 10<span class=\"ls0\"> </span>6.271 0 179<span class=\"ls0\"> </span>6.450 Varios &lt;100 miles<span class=\"_ _a\"></span> \u20ac (NCC)<span class=\"ff4\"> </span>2016-2018 7 70<span class=\"ls0\"> </span>(11) 287<span class=\"ls0\"> </span>346<span class=\"ls0\"> </span>Sistemas SGINT<span class=\"_ _a\"></span> 2021 7 1.466 (209) 450<span class=\"ls0\"> </span>1.707 Clip<span class=\"ls0\">-On / Trackers </span>2019 7 1.300 (239) 1.846 2.907 Inminence 2024 10<span class=\"ls0\"> </span>166<span class=\"ls0\"> </span>(24) 79<span class=\"ls0\"> </span>221<span class=\"ls0\"> </span>Alfred Sistemas IOT<span class=\"_ _a\"></span> 2022 7 1.411 (538) 1.049 1.922   <span class=\"ls0\">Total </span>41.472 (4.422) 10.588 47.638 El  ep\u00edgraf<span class=\"_ _a\"></span>e  registra <span class=\"_ _19\"> </span>por <span class=\"_ _19\"> </span>importe  de <span class=\"_ _19\"> </span>10.<span class=\"_ _a\"></span>588 <span class=\"_ _19\"> </span>miles  de <span class=\"_ _19\"> </span>euros  el <span class=\"_ _19\"> </span>reconocimiento <span class=\"_ _19\"> </span>de  la <span class=\"_ _19\"> </span>actividad <span class=\"_ _19\"> </span>de Desarrollo <span class=\"_ _22\"> </span>e  Innovaci\u00f3n <span class=\"_ _22\"> </span>por  el <span class=\"_ _16\"> </span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _22\"> </span>Amper  durante <span class=\"_ _22\"> </span>el  ejercicio  2023<span class=\"lsc\">, <span class=\"_ _22\"> </span></span>dest<span class=\"_ _a\"></span>acando <span class=\"_ _e\"> </span>los <span class=\"_ _22\"> </span>sigui<span class=\"_ _a\"></span>entes proyectos: -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Pile Master. <span class=\"_ _a\"></span> </span>Durante <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _9\"></span>2<span class=\"_ _a\"></span>023 <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>han <span class=\"_ _7\"></span>incurrido <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ostes <span class=\"_ _18\"></span>valorad<span class=\"_ _a\"></span>os <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>996 <span class=\"_ _7\"></span>miles <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>euros <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>desti<span class=\"_ _a\"></span>nados <span class=\"_ _18\"></span>a concluir  el  proyecto  cuyos  costes  totales  han  ascendido  a <span class=\"_ _e\"> </span>5.626  miles  de <span class=\"_ _19\"> </span>euros  y  cuya <span class=\"_ _e\"> </span>fase  de comercializaci\u00f3n <span class=\"_ _16\"> </span>se <span class=\"_ _22\"> </span>iniciar\u00e1 <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>partir <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>el <span class=\"_ _16\"> </span>ejercicio <span class=\"_ _16\"> </span>20<span class=\"_ _a\"></span>24. <span class=\"_ _16\"> </span>El <span class=\"_ _16\"> </span>objetivo <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>proy<span class=\"_ _a\"></span>ecto <span class=\"_ _16\"> </span>ha <span class=\"_ _16\"> </span>consistido <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _16\"> </span>la<span class=\"_ _3a\"> </span> investigaci\u00f3n <span class=\"_ _5\"> </span>y <span class=\"_ _6\"> </span>desarr<span class=\"_ _a\"></span>ollo <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>un <span class=\"_ _6\"> </span>\u201cSist<span class=\"_ _a\"></span>ema <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>Limpieza <span class=\"_ _5\"> </span>y <span class=\"_ _6\"> </span>Ausc<span class=\"_ _a\"></span>ultaci\u00f3n <span class=\"_ _6\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>Pilotes <span class=\"_ _5\"> </span>Submarinos\u201d<span class=\"_ _a\"></span>,<span class=\"_ _3a\"> </span> especialmente <span class=\"_ _22\"> </span>par<span class=\"_ _a\"></span>a <span class=\"_ _22\"> </span>muelles <span class=\"_ _22\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>pantalanes, <span class=\"_ _22\"> </span>c<span class=\"_ _a\"></span>onsistente <span class=\"_ _22\"> </span>en <span class=\"_ _e\"> </span>un <span class=\"_ _22\"> </span>equipo <span class=\"_ _e\"> </span>robotizado <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>t<span class=\"_ _a\"></span>eleoperado <span class=\"_ _22\"> </span>qu<span class=\"_ _a\"></span>e realice <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>limpieza <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _4\"></span>las <span class=\"_ _4\"> </span>superfici<span class=\"_ _a\"></span>es <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"> </span>pilotes, <span class=\"_ _16\"> </span>y <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>manera <span class=\"_ _4\"></span>simult\u00e1n<span class=\"_ _a\"></span>ea <span class=\"_ _4\"></span>realice <span class=\"_ _4\"></span>grabaciones<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>de im\u00e1genes para la r<span class=\"_ _a\"></span>ealizaci\u00f3n de estud<span class=\"_ _a\"></span>ios posteriores.<span class=\"_ _a\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Minidrill<span class=\"_ _a\"></span> </span>Durante <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _9\"></span>2<span class=\"_ _a\"></span>023 <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>han <span class=\"_ _7\"></span>incurrido <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ostes <span class=\"_ _18\"></span>valorad<span class=\"_ _a\"></span>os <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>105 <span class=\"_ _7\"></span>miles <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>euros <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>desti<span class=\"_ _a\"></span>nados <span class=\"_ _18\"></span>a concluir  el  proyecto  cuyos  costes  totales  han  ascendido  a <span class=\"_ _e\"> </span>4.487  miles  de  euros  y <span class=\"_ _e\"> </span>cuya  fase  de comercializaci\u00f3n <span class=\"_ _16\"> </span>se <span class=\"_ _22\"> </span>iniciar\u00e1 <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>partir <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>el <span class=\"_ _16\"> </span>ejercicio <span class=\"_ _16\"> </span>20<span class=\"_ _a\"></span>24. <span class=\"_ _16\"> </span>El <span class=\"_ _16\"> </span>objetivo <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>proy<span class=\"_ _a\"></span>ecto  ha <span class=\"_ _4\"> </span>consisti<span class=\"_ _a\"></span>do <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>la investigaci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>desarrollo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>m\u00e1quina <span class=\"_ _a\"></span>Autom\u00e1<span class=\"_ _a\"></span>tica <span class=\"_ _a\"></span>de Caract<span class=\"_ _a\"></span>erizaci\u00f3n de <span class=\"_ _a\"></span>Su<span class=\"_ _a\"></span>elos Marin<span class=\"_ _a\"></span>os (MAC<span class=\"_ _a\"></span>SM) que permita operar en <span class=\"_ _a\"></span>modo aut\u00f3nomo y real<span class=\"_ _a\"></span>izar las principales <span class=\"_ _a\"></span>operaciones geot<span class=\"_ _a\"></span>\u00e9cnicas.<span class=\"_ _a\"></span>  Este <span class=\"_ _18\"></span>proyecto, <span class=\"_ _18\"></span>junto<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>al <span class=\"_ _7\"></span>anteriormente <span class=\"_ _18\"></span>citado, <span class=\"_ _18\"></span>permitir<span class=\"_ _a\"></span>\u00e1 <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>fil<span class=\"_ _a\"></span>ial <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>ingenier\u00eda <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>Grupo<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>A<span class=\"_ _a\"></span>mper, <span class=\"_ _18\"></span>Proes Consultores, a<span class=\"_ _a\"></span>mpliar su <span class=\"_ _a\"></span>portfolio <span class=\"_ _a\"></span>de producto <span class=\"_ _a\"></span>ofertado <span class=\"_ _a\"></span>ante sus cl<span class=\"_ _a\"></span>ientes demanda<span class=\"_ _a\"></span>ntes de in<span class=\"_ _a\"></span>genier\u00eda civi<span class=\"_ _a\"></span>l en el \u00e1mbito marino (p<span class=\"_ _a\"></span>uertos, instalaciones portuar<span class=\"_ _a\"></span>ias, diques, panta<span class=\"_ _a\"></span>lanes, etc).<span class=\"_ _a\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Sherpa<span class=\"_ _a\"></span> </span>Proyecto <span class=\"_ _9\"></span>recurrente <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _9\"></span>Amper <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>des<span class=\"_ _a\"></span>arrollo <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>investig<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>f<span class=\"_ _9\"></span>am<span class=\"_ _a\"></span>ilia <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>productos Sherpa <span class=\"_ _18\"></span>con <span class=\"_ _7\"></span>funcionalidad <span class=\"_ _7\"></span>avanzada <span class=\"_ _18\"></span>que <span class=\"_ _18\"></span>permit<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ontrol, <span class=\"_ _18\"></span>supervisi\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>automatizaci\u00f3n <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>procesos en <span class=\"_ _16\"> </span>diferentes<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>sectores <span class=\"_ _22\"> </span>e <span class=\"_ _16\"> </span>i<span class=\"_ _a\"></span>ndustrias: <span class=\"_ _16\"> </span>utilities<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>energ\u00ed<span class=\"_ _a\"></span>a <span class=\"_ _16\"> </span>(redes <span class=\"_ _16\"> </span>el\u00e9c<span class=\"_ _a\"></span>tricas, <span class=\"_ _16\"> </span>renov<span class=\"_ _a\"></span>ables, <span class=\"_ _16\"> </span>oil&amp;gas, <span class=\"_ _22\"> </span>agua), industria, infraestructura d<span class=\"_ _a\"></span>e redes, transporte, <span class=\"_ _a\"></span>\u2026<span class=\"ff4\"> <span class=\"_ _a\"></span> </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Gemyc<span class=\"_ _a\"></span>-E4R </span>Con <span class=\"_ _9\"></span>este <span class=\"_ _18\"></span>proyec<span class=\"_ _a\"></span>to <span class=\"_ _9\"></span>se <span class=\"_ _18\"></span>pretende <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>desarrol<span class=\"_ _a\"></span>lo <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>inve<span class=\"_ _a\"></span>stigaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>familia <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>productos <span class=\"_ _18\"></span>Gemyc<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>para integraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>comunicaciones <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>centros <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>emergencias <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>oordinaci\u00f3n. <span class=\"_ _7\"></span>Dise\u00f1ados <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>sistemas de todo tama\u00f1o y redes<span class=\"_ _a\"></span> de comunicacio<span class=\"_ _a\"></span>nes, con arquitectura c<span class=\"_ _a\"></span>entralizada o distribuid<span class=\"_ _a\"></span>a.<span class=\"_ _a\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Clip-<span class=\"ls23\">On<span class=\"_ _3a\"> </span></span></span><span class=\"ff4\"> / track<span class=\"_ _a\"></span>ers </span>Este <span class=\"_ _16\"> </span>proyecto <span class=\"_ _16\"> </span>consiste <span class=\"_ _16\"> </span>en<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>el <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>ise\u00f1o <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>fabricaci\u00f3n <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>ispositivos <span class=\"_ _22\"> </span><span class=\"ff9\">e<span class=\"_ _a\"></span>lectr\u00f3nicos <span class=\"_ _16\"> </span>\u201c</span>c<span class=\"_ _a\"></span>lip-<span class=\"ls1b\">on</span><span class=\"ff9\">\u201d</span> <span class=\"_ _4\"> </span>y <span class=\"_ _16\"> </span>p<span class=\"_ _a\"></span>asarelas \u201c<span class=\"ff4\">bridges</span>\u201d<span class=\"ff4\"> <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>omunicaciones <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>elulares <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>dist<span class=\"_ _a\"></span>intos <span class=\"_ _a\"></span>fabricantes <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e c<span class=\"_ _a\"></span>ontadores.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Comunicaciones <span class=\"_ _a\"></span>NB<span class=\"_ _9\"></span>-<span class=\"_ _3a\"> </span></span>IoT, <span class=\"_ _19\"> </span>Lora<span class=\"ff9\">, <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>per<span class=\"_ _a\"></span>miten <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>lectura <span class=\"_ _19\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _19\"> </span>modo <span class=\"_ _19\"> </span>digital <span class=\"_ _6\"> </span>y <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>\u201cnuble\u201d <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>c<span class=\"_ _a\"></span>ontadores <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>agua<span class=\"_ _a\"></span> </span>tradicionales. -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Alfred Siste<span class=\"_ _a\"></span>mas IoT </span>Mediante <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>pres<span class=\"_ _a\"></span>ente <span class=\"_ _a\"></span>proye<span class=\"_ _a\"></span>cto <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>pretende <span class=\"_ _9\"></span>sobrepasa<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>l\u00edmites <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>dom\u00f3tica <span class=\"_ _a\"></span>tr<span class=\"_ _a\"></span>adicional <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>situarse<span class=\"_ _a\"></span> en <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>campo <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _7\"></span>IoT<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>(<span class=\"_ _a\"></span>Internet <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>Things) <span class=\"_ _16\"> </span>mediante <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>desarrollo<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _4\"> </span>u<span class=\"_ _a\"></span>na <span class=\"_ _4\"></span>nueva <span class=\"_ _4\"> </span>plataforma<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>p<span class=\"_ _a\"></span>ara <span class=\"_ _4\"></span>la captaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>ac<span class=\"_ _a\"></span>tuaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>sensores <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>g<span class=\"_ _a\"></span>esti\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>informaci\u00f3n <span class=\"_ _7\"></span>aporta<span class=\"_ _a\"></span>da <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>unas <span class=\"_ _7\"></span>prest<span class=\"_ _a\"></span>aciones <span class=\"_ _7\"></span>y funcionalidades <span class=\"_ _a\"></span>muy <span class=\"_ _a\"></span>superiores <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>los sistem<span class=\"_ _a\"></span>as existen<span class=\"_ _a\"></span>tes en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>mercado, <span class=\"_ _a\"></span>aplicable <span class=\"_ _a\"></span>tanto <span class=\"_ _a\"></span>al sector <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la vivienda <span class=\"_ _7\"></span>y <span class=\"_ _4\"></span>los <span class=\"_ _7\"></span>edificios, <span class=\"_ _4\"></span>mercado <span class=\"_ _4\"></span>natural <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>empr<span class=\"_ _a\"></span>esa, <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>otros <span class=\"_ _4\"></span>sectores <span class=\"_ _4\"></span>potenciales <span class=\"_ _7\"></span>como <span class=\"_ _4\"></span>la industria. -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Hidr\u00f3gen<span class=\"_ _a\"></span>o. </span>Si bi<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>las altas <span class=\"_ _a\"></span>registrad<span class=\"_ _a\"></span>as <span class=\"_ _a\"></span>en e<span class=\"_ _a\"></span>l ejercici<span class=\"_ _a\"></span>o 2023 <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>relevantes <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>este <span class=\"_ _a\"></span>proyec<span class=\"_ _a\"></span>to<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>Amper tiene  presente  una<span class=\"_ _a\"></span>  l\u00ednea  de  investi<span class=\"_ _a\"></span>gaci\u00f3n  con  Hidr\u00f3gen<span class=\"_ _a\"></span>o. <span class=\"_ _19\"> </span>Con  el  presente <span class=\"_ _19\"> </span>proyecto  se  pretend<span class=\"_ _a\"></span>e<span class=\"_ _3a\"> </span> investigar <span class=\"_ _7\"></span>y <span class=\"_ _4\"></span>desarrol<span class=\"_ _a\"></span>lar <span class=\"_ _7\"></span>tres <span class=\"_ _4\"></span>t\u00e9cnicas <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>generac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>hidr\u00f3geno <span class=\"_ _4\"></span>verde <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>part<span class=\"_ _a\"></span>ir <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>energ\u00edas <span class=\"_ _4\"></span>solar <span class=\"_ _7\"></span>a<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span> peque\u00f1a esc<span class=\"_ _a\"></span>ala (10kW) <span class=\"_ _a\"></span>utilizando <span class=\"_ _a\"></span>caracter\u00edst<span class=\"_ _a\"></span>icas <span class=\"_ _a\"></span>innovadoras <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el sec<span class=\"_ _a\"></span>tor que <span class=\"_ _a\"></span>permitan <span class=\"_ _a\"></span>un inc<span class=\"_ _a\"></span>remento del  r<span class=\"_ _a\"></span>endimiento <span class=\"_ _19\"> </span>global  d<span class=\"_ _a\"></span>el  s<span class=\"_ _a\"></span>istema  y<span class=\"_ _a\"></span>  re<span class=\"_ _a\"></span>duciendo <span class=\"_ _19\"> </span>el  c<span class=\"_ _a\"></span>oste  generac<span class=\"_ _a\"></span>i\u00f3n  r<span class=\"_ _a\"></span>especto <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>las  tecno<span class=\"_ _a\"></span>log\u00edas actuales. <span class=\"_ _7\"></span>Con <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>fin <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>frenar <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>dependencia <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>los <span class=\"_ _7\"></span>combustibles <span class=\"_ _7\"></span>f\u00f3siles <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>la<span class=\"_ _3a\"> </span> <span class=\"_ _7\"></span>tendencia <span class=\"_ _18\"></span>creci<span class=\"_ _a\"></span>ente <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span> emisiones  de  gases  de  e<span class=\"_ _a\"></span>fecto  invernadero,  surge  l<span class=\"_ _a\"></span>a  necesidad  de  plantear  r<span class=\"_ _a\"></span>ecursos  energ\u00e9ticos renovables siendo el hi<span class=\"_ _a\"></span>dr\u00f3geno uno de los que <span class=\"_ _a\"></span>presenta mayor potenc<span class=\"_ _a\"></span>ial.<span class=\"_ _a\"></span> Para la obtenci\u00f3n d<span class=\"_ _a\"></span>e la energ\u00eda neces<span class=\"_ _a\"></span>aria para la rotur<span class=\"_ _a\"></span>a de los enlaces de H<span class=\"_ _3a\"> </span>2<span class=\"_ _3a\"> </span>O <span class=\"ls0\">mediante electr\u00f3lisis, se </span>puede <span class=\"_ _18\"></span>utilizar <span class=\"_ _7\"></span>energ\u00edas <span class=\"_ _18\"></span>re<span class=\"_ _a\"></span>novables, <span class=\"_ _18\"></span>pro<span class=\"_ _a\"></span>duciendo <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>esta <span class=\"_ _18\"></span>manera <span class=\"_ _18\"></span>hi<span class=\"_ _a\"></span>dr\u00f3geno <span class=\"_ _18\"></span>verd<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>apostando <span class=\"_ _7\"></span>por <span class=\"_ _18\"></span>una nueva <span class=\"_ _9\"></span>forma<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>energ\u00eda <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>impia. <span class=\"_ _18\"></span>Sin <span class=\"_ _18\"></span>embargo, <span class=\"_ _18\"></span>tanto <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>tecnolog\u00eda <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _9\"></span>pla<span class=\"_ _a\"></span>cas <span class=\"_ _9\"></span>solares <span class=\"_ _18\"></span>como <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>de electrolizadores <span class=\"_ _16\"> </span>existen <span class=\"_ _16\"> </span>p\u00e9<span class=\"_ _a\"></span>rdidas <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>nerg\u00e9ticas, <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>cuales <span class=\"_ _16\"> </span>afectan <span class=\"_ _16\"> </span>al <span class=\"_ _16\"> </span>rendimient<span class=\"_ _a\"></span>o <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span>l <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>istema <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>a <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>u coste. <span class=\"_ _a\"></span>Por <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>llo, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>presente <span class=\"_ _a\"></span>proy<span class=\"_ _a\"></span>ecto <span class=\"_ _a\"></span>pretende <span class=\"_ _9\"></span>investigar <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>des<span class=\"_ _a\"></span>arrollar <span class=\"_ _a\"></span>nuevas <span class=\"_ _9\"></span>t\u00e9cnicas <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>obtenci\u00f3n <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> hidr\u00f3geno <span class=\"_ _7\"></span>v<span class=\"_ _a\"></span>erde <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>partir <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _4\"></span>energ\u00eda <span class=\"_ _4\"></span>solar <span class=\"_ _7\"></span>que <span class=\"_ _4\"></span>solucionen <span class=\"_ _4\"></span>las <span class=\"_ _7\"></span>limit<span class=\"_ _a\"></span>aciones <span class=\"_ _7\"></span>ac<span class=\"_ _a\"></span>tuales, <span class=\"_ _7\"></span>mejorando <span class=\"_ _4\"></span>en eficiencia y reduciendo c<span class=\"_ _a\"></span>ostes.<span class=\"_ _a\"></span> Al <span class=\"_ _a\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>2022 <span class=\"_ _9\"></span>todos <span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>tos <span class=\"_ _a\"></span>proye<span class=\"_ _a\"></span>ctos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Des<span class=\"_ _a\"></span>arrollo <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>I<span class=\"_ _a\"></span>nnovaci\u00f3n <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>umplen <span class=\"_ _a\"></span>con <span class=\"_ _9\"></span>los requisitos <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>ser <span class=\"_ _7\"></span>activad<span class=\"_ _a\"></span>os <span class=\"_ _7\"></span>(ver <span class=\"_ _7\"></span>Nota <span class=\"_ _7\"></span>3.b). <span class=\"_ _7\"></span>Durante <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _7\"></span>2023 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>2022 <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>reconocido gastos por Desarrol<span class=\"_ _a\"></span>lo no activados en la cuenta <span class=\"_ _a\"></span>de p\u00e9rdidas y gan<span class=\"_ _a\"></span>ancias consolidada.<span class=\"_ _9\"></span> Derechos de uso<span class=\"_ _a\"></span><span class=\"ff4\"> </span>Se <span class=\"_ _16\"> </span>muestr<span class=\"_ _a\"></span>a <span class=\"_ _16\"> </span>a <span class=\"_ _22\"> </span>continuac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _16\"> </span>el<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>mov<span class=\"_ _a\"></span>imiento <span class=\"_ _16\"> </span>pro<span class=\"_ _a\"></span>ducido <span class=\"_ _16\"> </span>en <span class=\"_ _22\"> </span>el<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _16\"> </span>2023 <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>2022 <span class=\"_ _22\"> </span>distingui<span class=\"_ _a\"></span>endo <span class=\"_ _16\"> </span>las principales <span class=\"_ _16\"> </span>categor\u00edas <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>ac<span class=\"_ _a\"></span>tivos, <span class=\"_ _16\"> </span>fruto <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>r<span class=\"_ _a\"></span>econocimiento <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>derec<span class=\"_ _a\"></span>ho <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>uso <span class=\"_ _16\"> </span>consecuencia <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>la aplicaci\u00f3n de NIIF16<span class=\"_ _a\"></span>: Los <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>asociados <span class=\"_ _16\"> </span>contemplan <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>inmuebles<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>en <span class=\"_ _16\"> </span>los <span class=\"_ _7\"></span>que <span class=\"_ _16\"> </span>las <span class=\"_ _7\"></span>difere<span class=\"_ _a\"></span>ntes <span class=\"_ _7\"></span>f<span class=\"_ _a\"></span>iliales <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span>Amper realizan <span class=\"_ _7\"></span>sus <span class=\"_ _4\"></span>actividades <span class=\"_ _7\"></span>pr<span class=\"_ _a\"></span>oductivas, <span class=\"_ _4\"></span>incluida <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>sed<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>entral <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo, <span class=\"_ _4\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _4\"></span>diferentes <span class=\"_ _4\"></span>activos que <span class=\"_ _22\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _22\"> </span>grup<span class=\"_ _a\"></span>o <span class=\"_ _22\"> </span>ma<span class=\"_ _a\"></span>ntienen  arrendados  para <span class=\"_ _22\"> </span>su  operativa  diaria,  cuyas <span class=\"_ _22\"> </span>altas  son <span class=\"_ _e\"> </span>significativas  en <span class=\"_ _22\"> </span>el presente <span class=\"_ _7\"></span>ejercicio <span class=\"_ _18\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _18\"></span>componen <span class=\"_ _7\"></span>principalmente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>elementos <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>tra<span class=\"_ _a\"></span>nsporte, <span class=\"_ _18\"></span>gr\u00faas<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>alto <span class=\"_ _18\"></span>tonelaje,<span class=\"_ _a\"></span> veh\u00edculos <span class=\"_ _18\"></span>industriales<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>co<span class=\"_ _a\"></span>merciales, <span class=\"_ _18\"></span>utillaje <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>maq<span class=\"_ _a\"></span>uinaria <span class=\"_ _18\"></span>tanto <span class=\"_ _18\"></span>pesada <span class=\"_ _18\"></span>co<span class=\"_ _a\"></span>mo <span class=\"_ _18\"></span>equipos <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>soldadura <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> corte <span class=\"_ _6\"> </span>individuales <span class=\"_ _6\"> </span>as\u00ed <span class=\"_ _6\"> </span>como <span class=\"_ _6\"> </span>herramientas <span class=\"_ _6\"> </span>principalment<span class=\"_ _a\"></span>e, <span class=\"_ _6\"> </span>fundamentalmente<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>asociados <span class=\"_ _6\"> </span>al <span class=\"_ _6\"> </span>Grupo Nervi\u00f3n. El a<span class=\"_ _a\"></span>n\u00e1lisis <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>intang<span class=\"_ _a\"></span>ibles <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>detalla <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>N<span class=\"_ _a\"></span>ota <span class=\"_ _a\"></span>3.d <span class=\"_ _a\"></span>anterior. <span class=\"_ _9\"></span>Durante <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejercicio 2023 y 2022 no se h<span class=\"_ _a\"></span>an identificado indicios<span class=\"_ _a\"></span> de deterioro en los activ<span class=\"_ _a\"></span>os intangibles de vid<span class=\"_ _a\"></span>a \u00fatil definida.<span class=\"_ _a\"></span> Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span> n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>to<span class=\"_ _3\"></span>  31<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.2<span class=\"_ _3\"></span>2 Al<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span> Am<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rt<span class=\"_ _3\"></span>iz<span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>i\u00f3<span class=\"_ _3\"></span>n Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span> n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>to<span class=\"_ _3\"></span> 31<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.2<span class=\"_ _3\"></span>3 In<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>ue<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>es<span class=\"_ _3\"></span> 9.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>38<span class=\"_ _3\"></span> 1.<span class=\"_ _3\"></span>6<span class=\"_ _3\"></span>29<span class=\"_ _3\"></span> (1<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>88<span class=\"_ _3\"></span>3)<span class=\"_ _3\"></span> 9.<span class=\"_ _3\"></span>4<span class=\"_ _3\"></span>84<span class=\"_ _3\"></span> El<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>me<span class=\"_ _3\"></span>nt<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> t<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>an<span class=\"_ _3\"></span>sp<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>ut<span class=\"_ _3\"></span>il<span class=\"_ _3\"></span>la<span class=\"_ _3\"></span>je<span class=\"_ _3\"></span> 31<span class=\"ls0\"> </span>5.<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>44<span class=\"_ _3\"></span> (1<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span><span class=\"ls16\">601<span class=\"ls0\">) </span></span>3.<span class=\"_ _3\"></span>5<span class=\"_ _3\"></span>74<span class=\"_ _3\"></span> To<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> D<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>U<span class=\"_ _3\"></span>so 9.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>69<span class=\"_ _3\"></span> 6.773<span class=\"fs2\"> </span>(3.484)<span class=\"fs2\"> </span>13<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>05<span class=\"_ _3\"></span>8 Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span> n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>to<span class=\"_ _3\"></span>  31<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.2<span class=\"_ _3\"></span>1 Al<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>el<span class=\"_ _3\"></span> Pe<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>\u00edm<span class=\"_ _3\"></span>et<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>o Am<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rt<span class=\"_ _3\"></span>iz<span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>i\u00f3<span class=\"_ _3\"></span>n Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span> n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>to<span class=\"_ _3\"></span> 31<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.2<span class=\"_ _3\"></span>2 In<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>ue<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>es<span class=\"_ _3\"></span> 8.<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>99<span class=\"_ _3\"></span> 2.<span class=\"_ _3\"></span>9<span class=\"_ _3\"></span>45<span class=\"_ _3\"></span> (1<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>40<span class=\"_ _3\"></span>6)<span class=\"_ _3\"></span> 9.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>38<span class=\"_ _3\"></span> El<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>me<span class=\"_ _3\"></span>nt<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> t<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>an<span class=\"_ _3\"></span>sp<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>ut<span class=\"_ _3\"></span>il<span class=\"_ _3\"></span>la<span class=\"_ _3\"></span>je<span class=\"_ _3\"></span> 65<span class=\"ls0\"> </span>- (3<span class=\"_ _3\"></span>4<span class=\"_ _3\"></span>) 31<span class=\"ls0\"> </span>To<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> D<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>U<span class=\"_ _3\"></span>so 8.<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>64<span class=\"_ _3\"></span> 2.<span class=\"_ _3\"></span>9<span class=\"_ _3\"></span>45<span class=\"_ _3\"></span> (1<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>44<span class=\"_ _3\"></span>0)<span class=\"_ _3\"></span> 9.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>69<span class=\"_ _3a\"> </span><span class=\"_ _3\"></span> Variaci\u00f3n Ejercicio 2<span class=\"_ _a\"></span>022 Se citan a continuaci\u00f3<span class=\"_ _a\"></span>n las principales v<span class=\"_ _a\"></span>ariaciones incurridas dura<span class=\"_ _a\"></span>nte el ejercicio 2<span class=\"_ _a\"></span>022: <span class=\"_ _a\"></span> Cartera de Clientes<span class=\"_ _a\"></span> Como <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>onsecuencia <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>finalizaci\u00f3n <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>proceso <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>asignac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span>l <span class=\"_ _16\"> </span>precio <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>adquisici<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>las combinaciones <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>neg<span class=\"_ _a\"></span>ocio <span class=\"_ _a\"></span>(ver <span class=\"_ _9\"></span>nota <span class=\"_ _a\"></span>2 <span class=\"_ _9\"></span>anterior) <span class=\"_ _18\"></span>que <span class=\"_ _a\"></span>tu<span class=\"_ _a\"></span>vieron <span class=\"_ _a\"></span>lugar <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _a\"></span>2021 <span class=\"_ _9\"></span>Alfred <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Energy (ver <span class=\"_ _a\"></span>nota <span class=\"_ _a\"></span>2.3.<span class=\"_ _a\"></span>2.), <span class=\"_ _a\"></span><span class=\"ff9\">se <span class=\"_ _a\"></span>ha <span class=\"_ _9\"></span>procedido <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>dar <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>alta <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _a\"></span>efec<span class=\"_ _a\"></span>tos <span class=\"_ _a\"></span>2021 <span class=\"_ _a\"></span>bajo <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201c<span class=\"_ _a\"></span>Cartera <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Cl<span class=\"_ _a\"></span>ientes\u201d </span>por <span class=\"_ _22\"> </span>importe <span class=\"_ _22\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>1.7<span class=\"_ _a\"></span>98 <span class=\"_ _22\"> </span>miles <span class=\"_ _e\"> </span>de <span class=\"_ _22\"> </span>euros <span class=\"_ _22\"> </span>registra<span class=\"_ _a\"></span>ndo <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>v<span class=\"_ _a\"></span>alor <span class=\"_ _16\"> </span>raz<span class=\"_ _a\"></span>onable <span class=\"_ _22\"> </span>el <span class=\"_ _22\"> </span>activo <span class=\"_ _e\"> </span>identificado. <span class=\"_ _19\"> </span>En <span class=\"_ _16\"> </span>es<span class=\"_ _a\"></span>te sentido, se ha procedi<span class=\"_ _a\"></span>do a la reexpresi\u00f3n de d<span class=\"_ _a\"></span>icho saldo a 31 de d<span class=\"_ _a\"></span>iciembre de 2021.<span class=\"_ _9\"></span> Esta <span class=\"_ _17\"> </span>cart<span class=\"_ _a\"></span>era <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>clientes <span class=\"_ _15\"> </span>provi<span class=\"_ _a\"></span>ene <span class=\"_ _17\"> </span>fu<span class=\"_ _a\"></span>ndamentalmente <span class=\"_ _15\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>los<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>negoc<span class=\"_ _a\"></span>ios <span class=\"_ _17\"> </span>t<span class=\"_ _a\"></span>ecnol\u00f3gicos <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>Grupo<span class=\"_ _a\"></span> relacionados <span class=\"_ _1f\"> </span>con<span class=\"_ _a\"></span> <span class=\"_ _1f\"> </span>la <span class=\"_ _1f\"> </span>fabr<span class=\"_ _a\"></span>icaci\u00f3n <span class=\"_ _1f\"> </span>y <span class=\"_ _1f\"> </span>su<span class=\"_ _a\"></span>ministro <span class=\"_ _1f\"> </span>de <span class=\"_ _8\"> </span>sistemas <span class=\"_ _1f\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _15\"> </span>c<span class=\"_ _a\"></span>ontrol <span class=\"_ _1f\"> </span>energ\u00e9t<span class=\"_ _a\"></span>icos <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>pl<span class=\"_ _a\"></span>antas fotovoltaicas. Desarrollo e Innovac<span class=\"_ _a\"></span>i\u00f3n<span class=\"ff4\"> </span>El <span class=\"_ _9\"></span>siguiente <span class=\"_ _18\"></span>cuadro <span class=\"_ _9\"></span>mues<span class=\"_ _a\"></span>tra <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>i<span class=\"_ _a\"></span>mpacto <span class=\"_ _9\"></span>acum<span class=\"_ _a\"></span>ulado <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>20<span class=\"_ _a\"></span>22 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>todos <span class=\"_ _18\"></span>los <span class=\"_ _9\"></span>proy<span class=\"_ _a\"></span>ectos que <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _7\"></span>Amper <span class=\"_ _7\"></span>mantiene <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>activos <span class=\"_ _7\"> </span>intangibles <span class=\"_ _7\"> </span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>\u201cDesarro<span class=\"_ _a\"></span>llo <span class=\"_ _18\"></span>e <span class=\"_ _7\"> </span>Innovac<span class=\"_ _a\"></span>i\u00f3n\u201d. <span class=\"_ _7\"></span>Se indica igualmente e<span class=\"_ _a\"></span>l impacto acumulado de <span class=\"_ _a\"></span>la amortizaci\u00f3n de los mismos<span class=\"_ _a\"></span>:<span class=\"_ _a\"></span> Denominaci\u00f3n Proy<span class=\"_ _a\"></span>ecto Inicio Comercializaci\u00f3n<span class=\"_ _a\"></span> Condiciones de recuperabilidad (a\u00f1os) Valor neto 31.12.21 Amortizaci\u00f3n /Deterioro Altas Valor neto 31.12.22 Proyecto I.O.T. / Bri<span class=\"_ _a\"></span>dge NBIoT 2021 10<span class=\"ls0\"> </span>763<span class=\"ls0\"> </span>(254) - 509<span class=\"ls0\"> </span>Proyecto Antidr\u00f3<span class=\"_ _a\"></span>n. C-UAS 2021 10<span class=\"ls0\"> </span>2.104 (250) 152<span class=\"ls0\"> </span>2.006 Briareo. Inspecci\u00f3n<span class=\"_ _a\"></span> Torres 2021 10<span class=\"ls0\"> </span>1.130 (125)  - 1.005 Desarrollo Pile M<span class=\"_ _a\"></span>aster 2023 10<span class=\"ls0\"> </span>3.412 - 1.218 4.630 Desarrollo Minidrill<span class=\"_ _a\"></span> 2023 10<span class=\"ls0\"> </span>4.250 - 132<span class=\"ls0\"> </span>4.382 Rob\u00f3tica 2021 10<span class=\"ls0\"> </span>3.389 (385) - 3.004 Gateway E4R / 10<span class=\"_ _a\"></span>04 ATEX 2020 7 1.284 (251) - 1.033 Inspecci\u00f3n Torres<span class=\"_ _a\"></span> 2020 10<span class=\"ls0\"> </span>2.976 (344) - 2.632 Sistemas IoT / H<span class=\"_ _a\"></span>\u00e9rcules NBIOT<span class=\"_ _a\"></span> 2020 7 1.630 (243) 224<span class=\"ls0\"> </span>1.611<span class=\"_ _3a\"> </span> 5G Ready 2020 7 292<span class=\"ls0\"> </span>(59) 233<span class=\"ls0\"> </span>SCADA IoT / Pulser<span class=\"_ _a\"></span> 2020 10<span class=\"ls0\"> </span>2.731 (340) 11<span class=\"ls0\"> </span>2.402 Evoluci\u00f3n ULISES V<span class=\"_ _a\"></span> 2015-2018 7 1.030 104<span class=\"ls0\"> </span>262<span class=\"ls0\"> </span>1.396 ULISES G 500<span class=\"_ _a\"></span> 2016-2018 7 588<span class=\"ls0\"> </span>(283) 72<span class=\"ls0\"> </span>377<span class=\"ls0\"> </span>SHERPA  2017-2021 7 2.023 655<span class=\"ls0\"> </span>446<span class=\"ls0\"> </span>3.124 Evoluci\u00f3n Sistemas REE<span class=\"_ _a\"></span> /Hond<span class=\"_ _a\"></span> 2017 7 173<span class=\"ls0\"> </span>(60) - 113<span class=\"ls0\"> </span>Equipo Interrum<span class=\"_ _a\"></span>pibilidad 2015-2018 7 149<span class=\"ls0\"> </span>(149) - 0 Gateway 61850<span class=\"_ _a\"></span> 2018 7 35<span class=\"ls0\"> </span>71<span class=\"ls0\"> </span>- 106<span class=\"ls0\"> </span>Seguidor Solar<span class=\"_ _a\"></span> 2022 7 121<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>240<span class=\"ls0\"> </span>AGC / Frontend<span class=\"_ _a\"></span> 2022 7 54<span class=\"ls0\"> </span>(5)<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>59<span class=\"ls0\"> </span>ETM / GEMYC / GCU<span class=\"_ _a\"></span> 2022 7 488<span class=\"ls0\"> </span>(70) 269<span class=\"ls0\"> </span>687<span class=\"ls0\"> </span>GEMYC / E4R<span class=\"_ _a\"></span> 2022 7 286<span class=\"ls0\"> </span>(41) 330<span class=\"ls0\"> </span>575<span class=\"ls0\"> </span>GCU 2022 7 333<span class=\"ls0\"> </span>(48) 379<span class=\"ls0\"> </span>664<span class=\"ls0\"> </span>Proyecto Hidr\u00f3gen<span class=\"_ _a\"></span>o 2024 10<span class=\"ls0\"> </span>2.752 (132) 3.651 6.271 Varios &lt;100 miles<span class=\"_ _a\"></span> \u20ac (NCC)<span class=\"ff4\"> </span>2016-2018 7 274<span class=\"ls0\"> </span>(271) 67<span class=\"ls0\"> </span>70<span class=\"ls0\"> </span>Sistemas SGINT<span class=\"_ _a\"></span> 2021 7 1.272 (145) 339<span class=\"ls0\"> </span>1.466 Clip<span class=\"ls0\">-On / Trackers </span>2019 7 1.036 (270) 534<span class=\"ls0\"> </span>1.300 Proyecto Inminenc<span class=\"_ _a\"></span>e 2024 10<span class=\"ls0\"> </span>0 - 166<span class=\"ls0\"> </span>166<span class=\"ls0\"> </span>Varios Alfred Sistem<span class=\"_ _a\"></span>as IOT 2022 7 936<span class=\"ls0\"> </span>(417) 892<span class=\"ls0\"> </span>1411 Total 35.511 (3.221) 9.182 41.472 El ep\u00edgrafe r<span class=\"_ _a\"></span>egistra por i<span class=\"_ _a\"></span>mporte de 9<span class=\"_ _a\"></span>.182 miles d<span class=\"_ _a\"></span>e euros <span class=\"_ _a\"></span>el reconocimiento <span class=\"_ _a\"></span>de la a<span class=\"_ _a\"></span>ctividad de D<span class=\"_ _a\"></span>esarrollo e Innovaci\u00f3n por el Gru<span class=\"_ _a\"></span>po Amper durante <span class=\"_ _a\"></span>el ejercicio <span class=\"_ _a\"></span>2022.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-33": {
   "value": "4.<span class=\"ls0\">3<span class=\"lsc\">. </span>An\u00e1lisis de d<span class=\"_ _a\"></span>eterioro ejercicio<span class=\"_ _a\"></span>s </span>20<span class=\"ls0\">23 <span class=\"_ _a\"></span>y 2022. </span>El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>tien<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>implementa<span class=\"_ _a\"></span>do <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>procedi<span class=\"_ _a\"></span>miento <span class=\"_ _9\"></span>anual <span class=\"_ _18\"></span>con <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>objeto <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>ident<span class=\"_ _a\"></span>ificar <span class=\"_ _9\"></span>posibles <span class=\"_ _7\"></span>minusval\u00edas<span class=\"_ _a\"></span> en el <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>registrado <span class=\"_ _a\"></span>de lo<span class=\"_ _a\"></span>s fondos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>comercio <span class=\"_ _a\"></span>con r<span class=\"_ _a\"></span>especto al <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>recuperable <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los mismos. <span class=\"_ _a\"></span>Este procedimiento <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>e <span class=\"_ _4\"> </span>realiza <span class=\"_ _16\"> </span>para <span class=\"_ _4\"> </span>cada <span class=\"_ _16\"> </span>una <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>las <span class=\"_ _4\"> </span>UGE\u2019s <span class=\"_ _16\"> </span>o <span class=\"_ _7\"> </span>c<span class=\"_ _a\"></span>onjunto <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _4\"> </span>las <span class=\"_ _16\"> </span>mismas <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>las <span class=\"_ _16\"> </span>que <span class=\"_ _4\"> </span>se <span class=\"_ _16\"> </span>han asignado fondos de c<span class=\"_ _a\"></span>omercio.<span class=\"_ _a\"></span> Una UG<span class=\"_ _a\"></span>E es<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>el grup<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>identificable <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>m\u00e1s <span class=\"_ _a\"></span>peque\u00f1o <span class=\"_ _a\"></span>capaz <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>generar <span class=\"_ _a\"></span>entr<span class=\"_ _a\"></span>adas de <span class=\"_ _a\"></span>efectivo <span class=\"_ _a\"></span>que<span class=\"_ _a\"></span> sean, <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>buena <span class=\"_ _7\"></span>medida, <span class=\"_ _18\"></span>independientes<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>flujos <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>efectivo <span class=\"_ _7\"></span>derivados <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>otros <span class=\"_ _18\"></span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _18\"></span>o <span class=\"_ _18\"></span>grupos de activos. Al <span class=\"_ _7\"></span>cierre <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>ejercicio <span class=\"_ _7\"></span>20<span class=\"_ _a\"></span>23 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>2022 <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>recupera<span class=\"_ _a\"></span>ble <span class=\"_ _4\"> </span>de <span class=\"_ _7\"></span>l<span class=\"_ _a\"></span>as <span class=\"_ _7\"></span>unidades <span class=\"_ _7\"></span>ge<span class=\"_ _a\"></span>neradoras <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>efectivo <span class=\"_ _4\"></span>se determin\u00f3 <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>part<span class=\"_ _a\"></span>ir <span class=\"_ _4\"></span>del <span class=\"_ _4\"> </span>valo<span class=\"_ _a\"></span>r <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>uso <span class=\"_ _4\"> </span>calcu<span class=\"_ _a\"></span>lado <span class=\"_ _4\"></span>mediante <span class=\"_ _16\"> </span>t\u00e9cnicas <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>desc<span class=\"_ _a\"></span>uento <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>fluj<span class=\"_ _a\"></span>os <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>efectivo futuros, <span class=\"_ _a\"></span>usando <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>proyecciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>flujos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>efectivo <span class=\"_ _a\"></span>basadas <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>presupuestos <span class=\"_ _a\"></span>fina<span class=\"_ _a\"></span>ncieros <span class=\"_ _a\"></span>aprobados por la Direcci\u00f3n y los A<span class=\"_ _a\"></span>dministradores de <span class=\"_ _a\"></span>la Sociedad dominante. <span class=\"_ _9\"></span> A <span class=\"_ _16\"> </span>continu<span class=\"_ _a\"></span>aci\u00f3n, <span class=\"_ _16\"> </span>se <span class=\"_ _22\"> </span>detallan <span class=\"_ _22\"> </span>los <span class=\"_ _22\"> </span>pasos <span class=\"_ _22\"> </span>que <span class=\"_ _16\"> </span>s<span class=\"_ _a\"></span>igue <span class=\"_ _e\"> </span>el <span class=\"_ _16\"> </span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _16\"> </span>para <span class=\"_ _22\"> </span>det<span class=\"_ _a\"></span>erminar <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _16\"> </span>valor <span class=\"_ _22\"> </span>en <span class=\"_ _16\"> </span>us<span class=\"_ _a\"></span>o <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>la<span class=\"_ _a\"></span>s unidad<span class=\"ls3\">es</span> generad<span class=\"_ _a\"></span>oras de efectivo:<span class=\"_ _a\"></span> i)<span class=\"ls0\"> <span class=\"_ _33\"> </span>Las <span class=\"_ _7\"></span>previs<span class=\"_ _a\"></span>iones <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>flujos <span class=\"_ _4\"> </span>de <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>aja <span class=\"_ _7\"></span>futuros <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>un<span class=\"_ _a\"></span>idad <span class=\"_ _7\"></span>gener<span class=\"_ _a\"></span>adora <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>efectivo <span class=\"_ _4\"></span>se <span class=\"_ _7\"></span>ob<span class=\"_ _a\"></span>tienen <span class=\"_ _7\"></span>de </span>presupuestos <span class=\"_ _18\"></span>fin<span class=\"_ _a\"></span>ancieros <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>proy<span class=\"_ _a\"></span>ecciones <span class=\"_ _18\"></span>financieras <span class=\"_ _7\"></span>a <span class=\"_ _18\"></span>4 <span class=\"_ _18\"></span>a\u00f1os <span class=\"_ _18\"></span>aproba<span class=\"_ _a\"></span>das <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>la<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>Direcci\u00f3n <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>los Administradores de <span class=\"_ _a\"></span>la Sociedad dominante. <span class=\"_ _a\"></span> ii)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Los <span class=\"_ _7\"></span>flujos<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>partir <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>cuarto <span class=\"_ _7\"></span>a\u00f1<span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>extrapolan <span class=\"_ _7\"></span>utilizando <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>tasas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cr<span class=\"_ _a\"></span>ecimiento </span>consideradas razonab<span class=\"_ _a\"></span>les, de acuerdo a la NIC 3<span class=\"_ _a\"></span>6.<span class=\"_ _a\"></span> iii) <span class=\"_ _b\"> </span>El<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>valor <span class=\"_ _4\"> </span>actu<span class=\"_ _a\"></span>al <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>l<span class=\"_ _a\"></span>a <span class=\"_ _4\"></span>estimaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"> </span>f<span class=\"_ _a\"></span>lujos <span class=\"_ _4\"></span>futuros<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>ef<span class=\"_ _a\"></span>ectivo <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _4\"></span>unidad <span class=\"_ _16\"> </span>generadora <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span> efectivo, <span class=\"_ _16\"> </span>se <span class=\"_ _22\"> </span>obtiene <span class=\"_ _22\"> </span>usand<span class=\"_ _a\"></span>o <span class=\"_ _16\"> </span>una <span class=\"_ _16\"> </span>tasa <span class=\"_ _e\"> </span>de <span class=\"_ _16\"> </span>descue<span class=\"_ _a\"></span>nto, <span class=\"_ _16\"> </span>que <span class=\"_ _22\"> </span>tiene <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _16\"> </span>considerac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _16\"> </span>factores <span class=\"_ _22\"> </span>de<span class=\"_ _a\"></span> riesgo <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>onsiderando <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>mo <span class=\"_ _9\"></span>base <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>mode<span class=\"_ _a\"></span>lo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Capital <span class=\"_ _9\"></span>Ass<span class=\"_ _a\"></span>ets <span class=\"_ _a\"></span>Pr<span class=\"_ _a\"></span>icing <span class=\"_ _9\"></span>Model <span class=\"_ _9\"></span>(C<span class=\"_ _a\"></span>APM), <span class=\"_ _a\"></span>to<span class=\"_ _a\"></span>mando como base principal <span class=\"_ _a\"></span>datos de mercado.<span class=\"_ _a\"></span> La <span class=\"_ _22\"> </span>Direcci\u00f3n <span class=\"_ _22\"> </span>d<span class=\"_ _a\"></span>el <span class=\"_ _22\"> </span>Grupo <span class=\"_ _22\"> </span>A<span class=\"_ _a\"></span>mper <span class=\"_ _22\"> </span>ha <span class=\"_ _e\"> </span>basado <span class=\"_ _22\"> </span>las  proyecciones <span class=\"_ _22\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _22\"> </span>fluj<span class=\"_ _a\"></span>os <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>efectivo  en <span class=\"_ _16\"> </span>hip\u00f3tes<span class=\"_ _a\"></span>is razonables <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>fun<span class=\"_ _a\"></span>damentadas <span class=\"_ _7\"></span>otor<span class=\"_ _a\"></span>gando <span class=\"_ _7\"></span>mayor<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>peso <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>ev<span class=\"_ _a\"></span>idencias <span class=\"_ _7\"></span>externas<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>en <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>medida <span class=\"_ _7\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>que dicha informaci\u00f3n es<span class=\"_ _a\"></span>t\u00e1 disponible. <span class=\"_ _a\"></span> Las proyeccio<span class=\"_ _a\"></span>nes de fl<span class=\"_ _a\"></span>ujos de ef<span class=\"_ _a\"></span>ectivo est\u00e1n <span class=\"_ _a\"></span>basadas <span class=\"_ _a\"></span>en el <span class=\"_ _a\"></span>plan de <span class=\"_ _a\"></span>negocio m\u00e1s <span class=\"_ _a\"></span>reciente <span class=\"_ _a\"></span>aprobado p<span class=\"_ _a\"></span>or la <span class=\"_ _18\"></span>Direc<span class=\"_ _a\"></span>ci\u00f3n, <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _18\"></span>cual <span class=\"_ _7\"></span>se <span class=\"_ _18\"></span>ha<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>realizado<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>en <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>a <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>experiencia <span class=\"_ _7\"></span>pasada, <span class=\"_ _18\"></span>utiliza<span class=\"_ _a\"></span>ndo <span class=\"_ _18\"></span>inform<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _7\"></span>externa siempre <span class=\"_ _16\"> </span>que <span class=\"_ _22\"> </span>ha <span class=\"_ _16\"> </span>sido <span class=\"_ _16\"> </span>posible <span class=\"_ _16\"> </span>y <span class=\"_ _22\"> </span>considerando <span class=\"_ _16\"> </span>l<span class=\"_ _a\"></span>as <span class=\"_ _16\"> </span>previsiones <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>recimiento <span class=\"_ _16\"> </span>para <span class=\"_ _16\"> </span>l<span class=\"_ _a\"></span>os <span class=\"_ _16\"> </span>mercados <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span> referencia <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>las <span class=\"_ _19\"> </span>u<span class=\"_ _a\"></span>nidades <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>negocio <span class=\"_ _19\"> </span>p<span class=\"_ _a\"></span>ara <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>pr\u00f3ximos <span class=\"_ _6\"> </span>cuatro <span class=\"_ _6\"> </span>a\u00f1os <span class=\"_ _19\"> </span>ba<span class=\"_ _a\"></span>sadas <span class=\"_ _6\"> </span>en <span class=\"_ _19\"> </span>fu<span class=\"_ _a\"></span>entes <span class=\"_ _6\"> </span>de reconocido prestigio d<span class=\"_ _a\"></span>el sector.  En <span class=\"_ _7\"></span>dichas<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>proyecci<span class=\"_ _a\"></span>ones <span class=\"_ _7\"></span>n<span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>se <span class=\"_ _4\"></span>ha <span class=\"_ _7\"></span>i<span class=\"_ _a\"></span>ncluido <span class=\"_ _7\"></span>est<span class=\"_ _a\"></span>imaci\u00f3n <span class=\"_ _7\"></span>a<span class=\"_ _a\"></span>lguna <span class=\"_ _7\"></span>relac<span class=\"_ _a\"></span>ionada <span class=\"_ _7\"></span>co<span class=\"_ _a\"></span>n <span class=\"_ _7\"></span>entradas<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>o <span class=\"_ _4\"></span>salidas <span class=\"_ _4\"></span>de efectivo <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>pudieran <span class=\"_ _22\"> </span>deriv<span class=\"_ _a\"></span>arse <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>reestructuracione<span class=\"_ _a\"></span>s <span class=\"_ _16\"> </span>futuras <span class=\"_ _16\"> </span>o <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>mejoras<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>rendimiento <span class=\"_ _22\"> </span>de <span class=\"_ _16\"> </span>los activos <span class=\"_ _16\"> </span>ni, <span class=\"_ _16\"> </span>tal <span class=\"_ _16\"> </span>y <span class=\"_ _22\"> </span>como <span class=\"_ _16\"> </span>se <span class=\"_ _22\"> </span>indica <span class=\"_ _16\"> </span>anteriorment<span class=\"_ _a\"></span>e, <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>han <span class=\"_ _16\"> </span>consid<span class=\"_ _a\"></span>erado <span class=\"_ _16\"> </span>proyeccio<span class=\"_ _a\"></span>nes <span class=\"_ _16\"> </span>con <span class=\"_ _16\"> </span>un <span class=\"_ _16\"> </span>horizonte<span class=\"_ _a\"></span> temporal superior a cu<span class=\"_ _a\"></span>atro a\u00f1os. <span class=\"_ _a\"></span> Para <span class=\"_ _5\"> </span>a\u00f1os <span class=\"_ _29\"> </span>posteriores <span class=\"_ _29\"> </span>se <span class=\"_ _29\"> </span>han <span class=\"_ _5\"> </span>extrapo<span class=\"_ _a\"></span>lado <span class=\"_ _5\"> </span>las <span class=\"_ _29\"> </span>proyecc<span class=\"_ _a\"></span>iones <span class=\"_ _5\"> </span>anteriores <span class=\"_ _29\"> </span>utilizando <span class=\"_ _5\"> </span>u<span class=\"_ _a\"></span>na <span class=\"_ _5\"> </span>tasa <span class=\"_ _5\"> </span>de crecimiento <span class=\"_ _a\"></span>constante <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>no exc<span class=\"_ _a\"></span>ed\u00eda ni <span class=\"_ _a\"></span>la t<span class=\"_ _a\"></span>asa media<span class=\"_ _a\"></span> de <span class=\"_ _a\"></span>crecimiento <span class=\"_ _a\"></span>a largo <span class=\"_ _a\"></span>plaz<span class=\"_ _a\"></span>o de <span class=\"_ _a\"></span>los merc<span class=\"_ _a\"></span>ados <span class=\"_ _a\"></span>ni la de los pa\u00edses en <span class=\"_ _a\"></span>los que operaba la Socie<span class=\"_ _a\"></span>dad.<span class=\"_ _3a\"> </span>Las <span class=\"_ _8\"> </span>proyecc<span class=\"_ _a\"></span>iones <span class=\"_ _8\"> </span>econ\u00f3micas <span class=\"_ _23\"> </span>realizadas <span class=\"_ _8\"> </span>en <span class=\"_ _23\"> </span>a\u00f1os <span class=\"_ _8\"> </span>anteriores<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>no <span class=\"_ _8\"> </span>h<span class=\"_ _a\"></span>an <span class=\"_ _8\"> </span>presentado <span class=\"_ _23\"> </span>diferencias significativas con resp<span class=\"_ _a\"></span>ecto a los datos reales o, e<span class=\"_ _a\"></span>n su caso, no hubiera<span class=\"_ _a\"></span>n dado lugar a deterioro<span class=\"_ _9\"></span>.<span class=\"_ _3a\"> </span>Las <span class=\"_ _4\"></span>cifras <span class=\"_ _4\"> </span>menc<span class=\"_ _a\"></span>ionadas <span class=\"_ _4\"></span>anteriormen<span class=\"_ _a\"></span>te, <span class=\"_ _4\"></span>son <span class=\"_ _4\"></span>variab<span class=\"_ _a\"></span>les <span class=\"_ _4\"> </span>clave <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>l<span class=\"_ _a\"></span>os <span class=\"_ _4\"></span>Administradores <span class=\"_ _16\"> </span>de <span class=\"_ _7\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _4\"></span>Sociedad Dominante utilizan par<span class=\"_ _a\"></span>a el entendimient<span class=\"_ _a\"></span>o de la evoluci\u00f3n de l<span class=\"_ _a\"></span>os negocios del mismo. <span class=\"_ _9\"></span> Las <span class=\"_ _7\"></span>tasas <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>descue<span class=\"_ _a\"></span>nto <span class=\"_ _7\"></span>aplicadas <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>las <span class=\"_ _7\"> </span>UG<span class=\"_ _a\"></span>E\u2019s <span class=\"_ _7\"></span>cuyos<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>fondos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>comercio <span class=\"_ _7\"> </span>so<span class=\"_ _a\"></span>n <span class=\"_ _7\"></span>m\u00e1s <span class=\"_ _7\"></span>significativ<span class=\"_ _a\"></span>os <span class=\"_ _7\"></span>en 202<span class=\"ls0\">3 son las sig<span class=\"_ _a\"></span>uientes: </span>Denominaci\u00f3n UGE Plan de Negocio WACC  WACC  (despu\u00e9s de impuestos) (antes de impuestos) Defensa-Seguridad y Telecomunicaciones:     <span class=\"ls0\">Defensa <span class=\"ff9\">\u2013</span> Telecom </span>2024<span class=\"ls0\">-<span class=\"ls1f\">27</span> </span>14,7% 18,89% Energ\u00eda y Sostenibilidad:    <span class=\"ls0\">Industria <span class=\"ff9\">\u2013</span> Green Industry </span>2024<span class=\"ls0\">-<span class=\"ls1f\">27</span> </span>13,5% 16,77%    <span class=\"ls0\">Energ\u00eda y Control TEC </span>2024<span class=\"ls0\">-<span class=\"ls1f\">27</span> </span>14,7% 18,89%    <span class=\"ls0\">Ingenier\u00eda </span>2024<span class=\"ls0\">-<span class=\"ls1f\">27</span> </span>14,7% 18,89% Las tasas de descuento <span class=\"_ _a\"></span>aplicadas a las UG<span class=\"_ _a\"></span>E\u2019s <span class=\"_ _a\"></span><span class=\"ff4\">del ejercicio 2<span class=\"_ _a\"></span>022 eran las siguient<span class=\"_ _a\"></span>es: </span>Denominaci\u00f3n UGE Plan de Negocio WACC  WACC  (despu\u00e9s de impuestos) (antes de impuestos) Tecnolog\u00eda 2023<span class=\"ls0\">-<span class=\"ls1f\">26</span> </span>14,9% 18,4% Industria 2023<span class=\"ls0\">-<span class=\"ls1f\">26</span> </span>10,6% 13,3% Ingenier\u00eda 2023<span class=\"ls0\">-<span class=\"ls1f\">26</span> </span>14,9% 19,5% A  efectos  del  c\u00e1lculo  del  valor  de  contras<span class=\"_ _a\"></span>te  de  las  unidades  generadoras  de  efectivo,  el  capital circulante <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>estimado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>porcent<span class=\"_ _a\"></span>aje <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>ventas, <span class=\"_ _7\"></span>consider\u00e1ndose <span class=\"_ _7\"></span>\u00fanicame<span class=\"_ _a\"></span>nte <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>aquellos casos en los que el m<span class=\"_ _a\"></span>ismo ten\u00eda un valor <span class=\"_ _a\"></span>positivo. <span class=\"_ _a\"></span> Respecto  a <span class=\"_ _22\"> </span>la  tasa <span class=\"_ _22\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _22\"> </span>d<span class=\"_ _a\"></span>escuento  de  las <span class=\"_ _22\"> </span>UGEs  m\u00e1s <span class=\"_ _e\"> </span>significativas<span class=\"_ _a\"></span>, <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>continuaci\u00f3n,  se <span class=\"_ _22\"> </span>m<span class=\"_ _a\"></span>uestra  le desglose del c\u00e1lculo:<span class=\"_ _a\"></span> Ejercicio 2023:<span class=\"_ _a\"></span> UGES WACC (despu\u00e9s de impuestos) Defensa - Telecom Industria - Green Industry Energ\u00eda y Control TEC Ingenier\u00eda Beta desapalancada 1,0 0,93<span class=\"ls0\"> </span>1<span class=\"ls6\">,0</span> 1<span class=\"ls6\">,0</span> Gearing 14,2% 28,4% 14,2% 14,2% Beta apalancada 111,0% 113,0% 111,0% 111,0% Tipo de inter\u00e9s sin riesgo 31-dic 3,6% 3,6% 3,6% 3,6% Prima de Riesgo (RP) 5,5% 5,5% 5,5% 5,5% Prima de riesgo espec\u00edfica 6,6% 5,6% 6,6% 6,6% Coste de los Recursos Propios (Ke) 16,3% 16,3% 16,3% 16,3% Tipo Monetario a Largo (SWAP o Rf) 3,0% 3,0% 3,0% 3,0% Spread 2,2% 1,7% 2,2% 2,2% Impuestos (T) 25,0% 25,0% 25,0% 25,0% Coste de la Deuda (Kd) 3,9% 3,5% 3,9% 3,9% E/E+D 12,5% 22,1% 12,5% 12,5% D/E+D 87,5% 77,9% 87,5% 87,5% Prima adicional 0,0% 0,0% 0,0% 0,0% WACC 14,7% 13,5% 14,7% 14,7% Ejercicio 2022:<span class=\"_ _a\"></span> UGES WACC (despu\u00e9s de impuestos) Tecnolog\u00eda Industrial Ingenier\u00eda Beta desapalancada 1,<span class=\"ls4\">03</span> 0,89<span class=\"ls0\"> </span>1,<span class=\"ls4\">03</span> Gearing 9,0% 45,0% 9,0% Beta apalancada 109,0% 120,0% 109,0% Tipo de inter\u00e9s sin riesgo 31-dic 3,1% 3,1% 3,1% Prima de Riesgo (RP) 6,0% 6,0% 6,0% Prima de riesgo espec\u00edfica 6,2% 3,7% 6,2% Coste de los Recursos Propios (Ke) 15,9% 14,0% 15,9% Tipo Monetario a Largo (SWAP o Rf) -2,9% -2,9% -2,9% Spread 1,2% 1,2% 1,2% Impuestos (T) 25,0% 25,0% 25,0% Coste de la Deuda (Kd) 3,1% 3,1% 3,1% E/E+D 92,0% 66,0% 92,0% D/E+D 8,0% 34,0% 8,0% Prima adicional 0,0% 0,0% 0,0% WACC 14,9% 10,6% 14,9% La <span class=\"_ _a\"></span>tasa <span class=\"_ _a\"></span>libre <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>riesgo <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>h<span class=\"_ _a\"></span>ab\u00eda <span class=\"_ _a\"></span>calculado <span class=\"_ _a\"></span>com<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>media <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>\u00faltimos <span class=\"_ _9\"></span>3 <span class=\"_ _a\"></span>meses <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>rentabilidad <span class=\"_ _9\"></span>del bono a espa\u00f1ol a 10<span class=\"_ _a\"></span> a\u00f1os a la fecha del test de <span class=\"_ _a\"></span>impairment. <span class=\"_ _a\"></span> La beta <span class=\"_ _a\"></span>desapalancada <span class=\"_ _a\"></span>para Esp<span class=\"_ _a\"></span>a\u00f1a se ha<span class=\"_ _a\"></span>b\u00eda obten<span class=\"_ _a\"></span>ido a partir <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las observ<span class=\"_ _a\"></span>aciones <span class=\"_ _9\"></span>mensuales <span class=\"_ _a\"></span>de l<span class=\"_ _a\"></span>os cinco <span class=\"_ _a\"></span>a\u00f1os <span class=\"_ _9\"></span>anteriores <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>fec<span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>test <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>impairment, <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>base <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>ompa\u00f1\u00edas <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>mparables <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>sect<span class=\"_ _a\"></span>or, utilizando el promedi<span class=\"_ _a\"></span>o debido al perfil de riesg<span class=\"_ _a\"></span>o espec\u00edfico de la Socie<span class=\"_ _a\"></span>dad. <span class=\"_ _a\"></span> La estructura D/E (g<span class=\"_ _a\"></span>earing) se hab\u00eda<span class=\"_ _a\"></span> calculado para <span class=\"_ _a\"></span>Espa\u00f1a a partir <span class=\"_ _a\"></span>de la estructura D/<span class=\"_ _a\"></span>E las compa\u00f1\u00edas comparables utilizadas e<span class=\"_ _a\"></span>n el c\u00e1lculo de la bet<span class=\"_ _a\"></span>a. <span class=\"_ _a\"></span> La <span class=\"_ _9\"></span>prima <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>r<span class=\"_ _a\"></span>iesgo <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>mercado <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>hab\u00eda <span class=\"_ _18\"></span>estimado<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>bas<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>modelo <span class=\"_ _9\"></span>prosp<span class=\"_ _a\"></span>ectivo <span class=\"_ _9\"></span>que <span class=\"_ _18\"></span>relaciona <span class=\"_ _18\"></span>el bono <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>10 <span class=\"_ _a\"></span>a\u00f1os <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>cos<span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>capital <span class=\"_ _9\"></span>impl\u00edcito <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>IBEX, <span class=\"_ _18\"></span>similar <span class=\"_ _9\"></span>al <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>utiliza<span class=\"_ _a\"></span>ba <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>Banco <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>Espa\u00f1<span class=\"_ _a\"></span>a para la <span class=\"_ _a\"></span>estimaci\u00f3n d<span class=\"_ _a\"></span>el Cost<span class=\"_ _a\"></span>e de Ca<span class=\"_ _a\"></span>pital de <span class=\"_ _a\"></span>los merc<span class=\"_ _a\"></span>ados de <span class=\"_ _a\"></span>Renta <span class=\"_ _a\"></span>Variable. El <span class=\"_ _a\"></span>coste de<span class=\"_ _a\"></span> la de<span class=\"_ _a\"></span>uda antes de <span class=\"_ _7\"></span>impuestos <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>hab\u00eda <span class=\"_ _7\"></span>determin<span class=\"_ _a\"></span>ado <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>media<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>3 <span class=\"_ _7\"></span>meses <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Euroswa<span class=\"_ _a\"></span>p <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>10 <span class=\"_ _7\"></span>a\u00f1os <span class=\"_ _7\"></span>m\u00e1s <span class=\"_ _7\"></span>168 <span class=\"_ _7\"></span>bps para <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>UG<span class=\"_ _a\"></span>E <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ind<span class=\"_ _a\"></span>ustrial <span class=\"_ _9\"></span><span class=\"ls10\">y <span class=\"_ _18\"></span></span>215 <span class=\"_ _9\"></span>bps <span class=\"_ _9\"></span>para <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>UGE <span class=\"_ _18\"></span>par<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>resto <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>UGEs<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>(m\u00e1s <span class=\"_ _18\"></span>125 <span class=\"_ _9\"></span>bps<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _9\"></span>ejercicio 2022) <span class=\"ls11\">. </span> Los impuestos se basa<span class=\"_ _a\"></span>ban en la tasa imposi<span class=\"_ _a\"></span>tiva de Espa\u00f1a. <span class=\"_ _a\"></span> En <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>presen<span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>ejercicio, <span class=\"_ _a\"></span>el<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>ha <span class=\"_ _9\"></span>incluido <span class=\"_ _a\"></span>una <span class=\"_ _9\"></span>tasa <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>perpet<span class=\"_ _a\"></span>uidad <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>1,<span class=\"_ _a\"></span>52% <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>los<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>c\u00e1lculos <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>test de <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>eterioro, <span class=\"_ _9\"></span>basado <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>inflaci\u00f3n <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>largo <span class=\"_ _18\"></span>plazo <span class=\"_ _9\"></span>prevista <span class=\"_ _9\"></span>p<span class=\"_ _a\"></span>ara <span class=\"_ _9\"></span>Espa\u00f1a. <span class=\"_ _9\"></span>La <span class=\"_ _9\"></span>m<span class=\"_ _a\"></span>etodolog\u00eda <span class=\"_ _9\"></span>utilizada <span class=\"_ _9\"></span>para<span class=\"_ _a\"></span> estimar el flujo de caja <span class=\"_ _a\"></span>utilizado para calcular el<span class=\"_ _a\"></span> valor residual ha sido <span class=\"_ _a\"></span>la siguiente:<span class=\"_ _9\"></span> a)<span class=\"ls0\">  Se p<span class=\"_ _3\"></span>roy<span class=\"_ _a\"></span>ectan las ventas del <span class=\"_ _a\"></span>\u00faltimo a\u00f1o a la i<span class=\"_ _a\"></span>nflaci\u00f3n a largo plazo.<span class=\"_ _a\"></span> </span>b)<span class=\"ls0\">  Se <span class=\"_ _16\"> </span>consi<span class=\"_ _a\"></span>dera <span class=\"_ _22\"> </span>un  ma<span class=\"_ _3\"></span>rgen  EBITDA <span class=\"_ _22\"> </span>que  es <span class=\"_ _16\"> </span>sos<span class=\"_ _a\"></span>tenible <span class=\"_ _e\"> </span>y <span class=\"_ _22\"> </span>c<span class=\"_ _a\"></span>onsistente <span class=\"_ _22\"> </span>con  el<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>p<span class=\"_ _a\"></span>lan <span class=\"_ _22\"> </span>de <span class=\"_ _e\"> </span>negocios </span>aprobado y con la cifra <span class=\"_ _a\"></span>hist\u00f3rica alcanzada e<span class=\"_ _a\"></span>n el pasado.<span class=\"_ _a\"></span> c)<span class=\"ls0\">  Se apl<span class=\"_ _a\"></span>ica el tipo impositivo <span class=\"_ _a\"></span>nominal existente a fecha <span class=\"_ _a\"></span>de valoraci\u00f3n. <span class=\"_ _9\"></span> </span>d)<span class=\"ls0\">  La <span class=\"_ _4\"></span>variaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>capital <span class=\"_ _16\"> </span>circulante <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>perpetuidad <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>ha <span class=\"_ _4\"> </span>estim<span class=\"_ _a\"></span>ado <span class=\"_ _16\"> </span>tomando <span class=\"_ _16\"> </span>como <span class=\"_ _16\"> </span>referencia <span class=\"_ _16\"> </span>el </span>porcentaje de capital circu<span class=\"_ _a\"></span>lante sobre ventas<span class=\"_ _a\"></span> del per\u00edodo de proyecc<span class=\"_ _a\"></span>i\u00f3n.<span class=\"_ _a\"></span> e)<span class=\"ls0\">  Las <span class=\"_ _7\"></span>inversiones <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _7\"></span>activos <span class=\"_ _4\"></span>fijos <span class=\"_ _7\"></span>van <span class=\"_ _4\"></span>en <span class=\"_ _7\"></span>l\u00ed<span class=\"_ _a\"></span>nea <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>amort<span class=\"_ _a\"></span>izaci\u00f3n <span class=\"_ _7\"></span>para <span class=\"_ _4\"></span>mantener <span class=\"_ _4\"></span>el <span class=\"_ _7\"></span>estado <span class=\"_ _4\"> </span>de </span>dichos activos a perpet<span class=\"_ _a\"></span>uidad.<span class=\"_ _a\"></span> La D<span class=\"_ _a\"></span>irecci\u00f3n <span class=\"_ _a\"></span>de l<span class=\"_ _a\"></span>a Soc<span class=\"_ _a\"></span>iedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>realiza <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>an\u00e1lisis <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>sensibilidad, <span class=\"_ _a\"></span>especi<span class=\"_ _a\"></span>almente en<span class=\"_ _a\"></span> rel<span class=\"_ _a\"></span>aci\u00f3n a<span class=\"_ _a\"></span> la <span class=\"_ _4\"></span>tasa <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>escuento <span class=\"_ _4\"> </span>utiliz<span class=\"_ _a\"></span>ada <span class=\"_ _7\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>tasa <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>crecimiento <span class=\"_ _4\"> </span>r<span class=\"_ _a\"></span>esidual, <span class=\"_ _4\"></span>con <span class=\"_ _4\"> </span>el <span class=\"_ _16\"> </span>objetivo <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>asegurar <span class=\"_ _16\"> </span>que posibles <span class=\"_ _7\"></span>cambios <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>estimaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>dichas<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>tas<span class=\"_ _a\"></span>as <span class=\"_ _7\"></span>no <span class=\"_ _18\"></span>ten<span class=\"_ _a\"></span>gan <span class=\"_ _7\"></span>repercusi\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>recuperaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los valores <span class=\"_ _16\"> </span>mencionados <span class=\"_ _16\"> </span>anteriormente, <span class=\"_ _16\"> </span>dond<span class=\"_ _a\"></span>e <span class=\"_ _4\"> </span>el <span class=\"_ _16\"> </span>valor <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>uso <span class=\"_ _16\"> </span>sea <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>valor <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>referencia<span class=\"_ _a\"></span>. <span class=\"_ _16\"> </span>As\u00ed, <span class=\"_ _4\"> </span>se <span class=\"_ _16\"> </span>han<span class=\"_ _a\"></span> asumido los siguientes <span class=\"_ _a\"></span>incrementos o dism<span class=\"_ _a\"></span>inuciones, expres<span class=\"_ _a\"></span>ados en puntos porcentu<span class=\"_ _a\"></span>ales:<span class=\"_ _a\"></span> Premisas claves<span class=\"fff fs3\"> </span>Variaci\u00f3n<span class=\"fff fs3\"> </span>Tasa <span class=\"ls4\">de</span> descuento (WACC)<span class=\"fff fs3\"> </span>+/- 1,0 Tasa <span class=\"ls4\">de</span> crecimiento<span class=\"fff fs3\"> </span>+/<span class=\"ls0\">- 0,25 </span>Tras <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>an\u00e1lisis <span class=\"_ _a\"></span>rea<span class=\"_ _a\"></span>lizado, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>pone <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>m<span class=\"_ _a\"></span>anifiesto <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>202<span class=\"_ _a\"></span>3 <span class=\"_ _9\"></span>reduciendo <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>tasa <span class=\"_ _a\"></span>de crecimiento <span class=\"_ _a\"></span>0,25 <span class=\"_ _a\"></span>puntos <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>increment<span class=\"_ _a\"></span>ando <span class=\"_ _a\"></span>la WA<span class=\"_ _a\"></span>CC <span class=\"_ _a\"></span>1 <span class=\"_ _a\"></span>punto, <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>existe <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>UGEs, <span class=\"_ _a\"></span>(a<span class=\"_ _a\"></span>l 3<span class=\"_ _a\"></span>1 de diciembre del 2022, la<span class=\"_ _a\"></span> UGE de Tecn<span class=\"_ _a\"></span>olog\u00eda que arroj<span class=\"_ _a\"></span>aba un deterioro de <span class=\"_ _a\"></span>3 millones de euros<span class=\"_ _a\"></span>). Adicionalmente <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grup<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>h<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>ealizado <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>an\u00e1<span class=\"_ _a\"></span>lisis <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>teni<span class=\"_ _a\"></span>endo <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>cuenta<span class=\"_ _a\"></span> las mismas UGEs que<span class=\"_ _a\"></span> en el ejercicio ant<span class=\"_ _a\"></span>erior sin identificad la ex<span class=\"_ _a\"></span>istencia de deterioro<span class=\"_ _9\"></span><span class=\"lsc\">. </span>10.2 <span class=\"ls0\">Correcc<span class=\"_ _a\"></span>iones valorativas<span class=\"_ _a\"></span> </span>A <span class=\"ls0\">continuaci\u00f3n,<span class=\"_ _a\"></span> se detalla el mov<span class=\"_ _a\"></span>imiento habido en la c<span class=\"_ _a\"></span>orrecci\u00f3n de valor<span class=\"_ _a\"></span> existente<span class=\"_ _a\"></span> en el ep\u00edgrafe:<span class=\"_ _3a\"> </span></span>Las <span class=\"_ _e\"> </span>cuentas  por <span class=\"_ _22\"> </span>cobrar  incluyen  importes <span class=\"_ _e\"> </span>que  est\u00e1n <span class=\"_ _22\"> </span>venci<span class=\"_ _a\"></span>dos <span class=\"_ _e\"> </span>para  los <span class=\"_ _22\"> </span>cuales  el <span class=\"_ _22\"> </span>Gru<span class=\"_ _a\"></span>po <span class=\"_ _22\"> </span>n<span class=\"_ _a\"></span>o <span class=\"_ _19\"> </span>tiene provisi\u00f3n <span class=\"_ _7\"></span>rec<span class=\"_ _a\"></span>onocida <span class=\"_ _7\"></span>por <span class=\"_ _4\"></span>insolvencias <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _4\"> </span>debido <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>que <span class=\"_ _4\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>onsidera <span class=\"_ _4\"></span>que <span class=\"_ _7\"></span>hay<span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>habido <span class=\"_ _4\"></span>un deterioro en la calid<span class=\"_ _a\"></span>ad de dichos cr\u00e9ditos y los <span class=\"_ _a\"></span>importes se consideran rec<span class=\"_ _a\"></span>uperables.<span class=\"_ _9\"></span> A <span class=\"_ _18\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>dicie<span class=\"_ _a\"></span>mbre <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span><span class=\"ls1b\">20</span>23 <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>2022, <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _18\"></span>Amper<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>tiene <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>m<span class=\"_ _a\"></span>ora <span class=\"_ _18\"></span>no <span class=\"_ _7\"></span>deteriorados <span class=\"_ _7\"></span>vencidos<span class=\"_ _a\"></span> conforme al siguiente <span class=\"_ _a\"></span>detalle<span class=\"_ _a\"></span> (en miles de euros):<span class=\"_ _a\"></span> El <span class=\"_ _7\"></span>an\u00e1lisis <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>p\u00e9rd<span class=\"_ _a\"></span>ida <span class=\"_ _7\"></span>esperada <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>realiza <span class=\"_ _7\"></span>peri\u00f3dicamente <span class=\"_ _7\"></span>evaluando <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>responsables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los negocios si ha <span class=\"_ _a\"></span>aumentado <span class=\"_ _a\"></span>o no el riesgo si<span class=\"_ _a\"></span>gnificativo <span class=\"_ _a\"></span>de la cartera desd<span class=\"_ _a\"></span>e el reconocim<span class=\"_ _a\"></span>iento inicial. Para ello,  se  ha <span class=\"_ _e\"> </span>considerado  la  naturaleza  de  los  clientes  y  se <span class=\"_ _22\"> </span>ha<span class=\"_ _a\"></span>  categorizado  por  tipo  de <span class=\"_ _e\"> </span>acreedor (p\u00fablicos/privado), <span class=\"_ _8\"> </span>por <span class=\"_ _1f\"> </span>re<span class=\"_ _a\"></span>levancia <span class=\"_ _1f\"> </span>(rec<span class=\"_ _a\"></span>onocido <span class=\"_ _1f\"> </span>pres<span class=\"_ _a\"></span>tigio/mediana <span class=\"_ _1f\"> </span>empres<span class=\"_ _a\"></span>a/start <span class=\"_ _1f\"> </span>up) <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>geograf\u00eda (Espa\u00f1a, <span class=\"_ _7\"></span>Brasil, <span class=\"_ _18\"></span>Per\u00fa, <span class=\"_ _7\"></span>Estados <span class=\"_ _7\"></span> <span class=\"_ _18\"></span>Unidos, <span class=\"_ _7\"></span>M\u00e9xico\u2026) <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span> <span class=\"_ _7\"></span>las <span class=\"_ _18\"></span> <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ondiciones <span class=\"_ _18\"></span> <span class=\"_ _7\"></span>generales<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>contractuales <span class=\"_ _7\"></span> <span class=\"_ _18\"></span>qu<span class=\"_ _a\"></span>e establecen <span class=\"_ _18\"></span>pagos <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>facturaci\u00f3n <span class=\"_ _18\"></span>generalmente<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>dilatados<span class=\"_ _a\"></span>. <span class=\"_ _9\"></span>De <span class=\"_ _18\"></span>acuerdo <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _9\"></span>los <span class=\"_ _18\"></span>an\u00e1lisis <span class=\"_ _18\"></span>realizados <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>31<span class=\"_ _a\"></span> de diciembre de 202<span class=\"_ _a\"></span>3 y 2022 no ha habido cam<span class=\"_ _a\"></span>bios significativos<span class=\"_ _a\"></span> en la valoraci\u00f3n del r<span class=\"_ _a\"></span>iesgo crediticio.   <span class=\"_ _9\"></span> En cualquier caso,<span class=\"_ _a\"></span> los ratios<span class=\"_ _a\"></span> hist\u00f3ricos de impago<span class=\"_ _a\"></span> son bajos e<span class=\"_ _a\"></span>n la medida <span class=\"_ _a\"></span>en que una part<span class=\"_ _a\"></span>e significativa de la cart<span class=\"_ _a\"></span>era de clie<span class=\"_ _a\"></span>nte es c<span class=\"_ _a\"></span>on entidades p\u00fa<span class=\"_ _a\"></span>blicas o c<span class=\"_ _a\"></span>lientes de reconoc<span class=\"_ _a\"></span>ido presti<span class=\"_ _a\"></span>gio. Aparte de<span class=\"_ _a\"></span>l an\u00e1lisis de <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>p\u00e9rdida <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>cr\u00e9d<span class=\"_ _a\"></span>ito <span class=\"_ _18\"></span>es<span class=\"_ _a\"></span>perada, <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>ha <span class=\"_ _18\"></span>r<span class=\"_ _a\"></span>ealiza <span class=\"_ _7\"></span>una <span class=\"_ _18\"></span>evaluac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>artera <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>client<span class=\"_ _a\"></span>es <span class=\"_ _18\"></span>qu<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>pued<span class=\"_ _a\"></span>e presentar indicios de <span class=\"_ _a\"></span>deterioro.<span class=\"_ _a\"></span> Los <span class=\"_ _9\"></span>Administradores<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>Sociedad <span class=\"_ _a\"></span>D<span class=\"_ _a\"></span>ominante<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>consideran<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>importe<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>libros <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>cuentas <span class=\"_ _9\"></span>de deudores <span class=\"_ _18\"></span>comerciales <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>otras <span class=\"_ _18\"></span>cuentas <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>cobrar<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>se <span class=\"_ _18\"></span>apr<span class=\"_ _a\"></span>oxima<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>su <span class=\"_ _18\"></span>va<span class=\"_ _a\"></span>lor <span class=\"_ _9\"></span>razona<span class=\"_ _a\"></span>ble<span class=\"_ _3a\"> </span>. <span class=\"_ _18\"></span>En <span class=\"_ _18\"></span>funci\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las condiciones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>merc<span class=\"_ _a\"></span>ado <span class=\"_ _a\"></span>y <span class=\"_ _18\"></span>necesidades <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>liquid<span class=\"_ _a\"></span>ez, <span class=\"_ _a\"></span>el<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _a\"></span>transfiere <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>uentas <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>cobrar <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>clie<span class=\"_ _a\"></span>ntes <span class=\"_ _a\"></span>a entidades financieras. <span class=\"_ _a\"></span> 10.3 Otra informaci\u00f3n<span class=\"_ _a\"></span> Al <span class=\"_ _7\"></span>31 <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>diciembre <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span><span class=\"ls3\">20<span class=\"_ _a\"></span></span>23 <span class=\"_ _7\"></span>y <span class=\"_ _4\"></span>2022, <span class=\"_ _4\"></span>el <span class=\"_ _7\"></span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _7\"></span>t<span class=\"_ _a\"></span>iene <span class=\"_ _7\"></span>firm<span class=\"_ _a\"></span>ados <span class=\"_ _7\"></span>contrat<span class=\"_ _a\"></span>os <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>f<span class=\"_ _a\"></span>actoring <span class=\"_ _4\"></span>sin <span class=\"_ _4\"></span>recurso<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>con entidad<span class=\"ls3\">es</span> <span class=\"_ _16\"> </span>financieras <span class=\"_ _16\"> </span>y <span class=\"_ _4\"> </span>un<span class=\"_ _a\"></span>o <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>sus <span class=\"_ _4\"> </span>pri<span class=\"_ _a\"></span>ncipales <span class=\"_ _4\"> </span>cl<span class=\"_ _a\"></span>ientes <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>le <span class=\"_ _4\"> </span>h<span class=\"_ _a\"></span>abilita <span class=\"_ _4\"> </span>a <span class=\"_ _16\"> </span>dar <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>baja <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>cuentas <span class=\"_ _4\"> </span>a cobrar <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>imp<span class=\"_ _a\"></span>orte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>fa<span class=\"_ _a\"></span>cturas <span class=\"_ _a\"></span>emitidas <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>eterminados <span class=\"_ _a\"></span>clientes <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>l\u00edmite<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>caracter\u00eds<span class=\"_ _a\"></span>ticas <span class=\"_ _a\"></span>que se establecen a contin<span class=\"_ _a\"></span>uaci\u00f3n (en mi<span class=\"_ _a\"></span>les de euros): Factoring sin recurso L\u00edmite Saldo Dispuesto Al 31.12.23 Al 31.12.22 85.200 19.688 22.636<span class=\"_ _3a\"> </span>31.12.2022 Dotaciones Aplicaciones  31.12.2023 Correcci\u00f3n de valor (9.946) (214) 133<span class=\"ls0\"> </span>(10.027) Total (9.946) (214) 133<span class=\"ls0\"> </span>(10.027) 31.12.2021 Dotaciones Aplicaciones  31.12.2022 Correcci\u00f3n de valor (10.371) (1.775) 2.200 (9.946) Total (10.371 (1.775) 2.200 (9.946) Inferior a 90 d\u00edas Entre 90 y 180 d\u00edas Superior a 180 d\u00edas 31.12.2023 1.506 1.146 796<span class=\"ls0\"> </span>31.12.2022 889<span class=\"ls0\"> </span>2.113 79<span class=\"_ _3a\"> </span>0<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "<div class=\"c w2 h0_1 gs15e\"><div class=\"t m0 x6d hd y1a9 ff4 fs6 fc2 sc0 ls0 ws0\">La <span class=\"_ _a\"></span>tasa <span class=\"_ _a\"></span>libre <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>riesgo <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>h<span class=\"_ _a\"></span>ab\u00eda <span class=\"_ _a\"></span>calculado <span class=\"_ _a\"></span>com<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>media <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>\u00faltimos <span class=\"_ _9\"></span>3 <span class=\"_ _a\"></span>meses <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>rentabilidad <span class=\"_ _9\"></span>del </div><div class=\"t m0 x6d hd y1aa ff4 fs6 fc2 sc0 ls0 ws0\">bono a espa\u00f1ol a 10<span class=\"_ _a\"></span> a\u00f1os a la fecha del test de <span class=\"_ _a\"></span>impairment. <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1ab ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1ac ff4 fs6 fc2 sc0 ls0 ws0\">La beta <span class=\"_ _a\"></span>desapalancada <span class=\"_ _a\"></span>para Esp<span class=\"_ _a\"></span>a\u00f1a se ha<span class=\"_ _a\"></span>b\u00eda obten<span class=\"_ _a\"></span>ido a partir <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las observ<span class=\"_ _a\"></span>aciones <span class=\"_ _9\"></span>mensuales <span class=\"_ _a\"></span>de l<span class=\"_ _a\"></span>os </div><div class=\"t m0 x6d hd y1dd ff4 fs6 fc2 sc0 ls0 ws0\">cinco <span class=\"_ _a\"></span>a\u00f1os <span class=\"_ _9\"></span>anteriores <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>fec<span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>test <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>impairment, <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>base <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>ompa\u00f1\u00edas <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>mparables <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>sect<span class=\"_ _a\"></span>or, </div><div class=\"t m0 x6d hd y1de ff4 fs6 fc2 sc0 ls0 ws0\">utilizando el promedi<span class=\"_ _a\"></span>o debido al perfil de riesg<span class=\"_ _a\"></span>o espec\u00edfico de la Socie<span class=\"_ _a\"></span>dad. <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1df ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd yef ff4 fs6 fc2 sc0 ls0 ws0\">La estructura D/E (g<span class=\"_ _a\"></span>earing) se hab\u00eda<span class=\"_ _a\"></span> calculado para <span class=\"_ _a\"></span>Espa\u00f1a a partir <span class=\"_ _a\"></span>de la estructura D/<span class=\"_ _a\"></span>E las compa\u00f1\u00edas </div><div class=\"t m0 x6d hd y1e0 ff4 fs6 fc2 sc0 ls0 ws0\">comparables utilizadas e<span class=\"_ _a\"></span>n el c\u00e1lculo de la bet<span class=\"_ _a\"></span>a. <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1e1 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1e2 ff4 fs6 fc2 sc0 ls0 ws0\">La <span class=\"_ _9\"></span>prima <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>r<span class=\"_ _a\"></span>iesgo <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>mercado <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>hab\u00eda <span class=\"_ _18\"></span>estimado<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>bas<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>modelo <span class=\"_ _9\"></span>prosp<span class=\"_ _a\"></span>ectivo <span class=\"_ _9\"></span>que <span class=\"_ _18\"></span>relaciona <span class=\"_ _18\"></span>el </div><div class=\"t m0 x6d hd y1e3 ff4 fs6 fc2 sc0 ls0 ws0\">bono <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>10 <span class=\"_ _a\"></span>a\u00f1os <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>cos<span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>capital <span class=\"_ _9\"></span>impl\u00edcito <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>IBEX, <span class=\"_ _18\"></span>similar <span class=\"_ _9\"></span>al <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>utiliza<span class=\"_ _a\"></span>ba <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>Banco <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>Espa\u00f1<span class=\"_ _a\"></span>a </div><div class=\"t m0 x6d hd y1e4 ff4 fs6 fc2 sc0 ls0 ws0\">para la <span class=\"_ _a\"></span>estimaci\u00f3n d<span class=\"_ _a\"></span>el Cost<span class=\"_ _a\"></span>e de Ca<span class=\"_ _a\"></span>pital de <span class=\"_ _a\"></span>los merc<span class=\"_ _a\"></span>ados de <span class=\"_ _a\"></span>Renta <span class=\"_ _a\"></span>Variable. El <span class=\"_ _a\"></span>coste de<span class=\"_ _a\"></span> la de<span class=\"_ _a\"></span>uda antes </div><div class=\"t m0 x6d hd y1e5 ff4 fs6 fc2 sc0 ls0 ws0\">de <span class=\"_ _7\"></span>impuestos <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>hab\u00eda <span class=\"_ _7\"></span>determin<span class=\"_ _a\"></span>ado <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>media<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>3 <span class=\"_ _7\"></span>meses <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Euroswa<span class=\"_ _a\"></span>p <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>10 <span class=\"_ _7\"></span>a\u00f1os <span class=\"_ _7\"></span>m\u00e1s <span class=\"_ _7\"></span>168 <span class=\"_ _7\"></span>bps </div><div class=\"t m0 x6d hd y1e6 ff4 fs6 fc2 sc0 ls0 ws0\">para <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>UG<span class=\"_ _a\"></span>E <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ind<span class=\"_ _a\"></span>ustrial <span class=\"_ _9\"></span><span class=\"ls10\">y <span class=\"_ _18\"></span></span>215 <span class=\"_ _9\"></span>bps <span class=\"_ _9\"></span>para <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>UGE <span class=\"_ _18\"></span>par<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>resto <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>UGEs<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>(m\u00e1s <span class=\"_ _18\"></span>125 <span class=\"_ _9\"></span>bps<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _9\"></span>ejercicio </div><div class=\"t m0 x6d hd y1e7 ff4 fs6 fc2 sc0 ls0 ws0\">2022) <span class=\"ls11\">. </span> </div><div class=\"t m0 x6d hd y1e8 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1e9 ff4 fs6 fc2 sc0 ls0 ws0\">Los impuestos se basa<span class=\"_ _a\"></span>ban en la tasa imposi<span class=\"_ _a\"></span>tiva de Espa\u00f1a. <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1ea ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1eb ff4 fs6 fc2 sc0 ls0 ws0\">En <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>presen<span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>ejercicio, <span class=\"_ _a\"></span>el<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>ha <span class=\"_ _9\"></span>incluido <span class=\"_ _a\"></span>una <span class=\"_ _9\"></span>tasa <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>perpet<span class=\"_ _a\"></span>uidad <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>1,<span class=\"_ _a\"></span>52% <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>los<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>c\u00e1lculos <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>test </div><div class=\"t m0 x6d hd y1ec ff4 fs6 fc2 sc0 ls0 ws0\">de <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>eterioro, <span class=\"_ _9\"></span>basado <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>inflaci\u00f3n <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>largo <span class=\"_ _18\"></span>plazo <span class=\"_ _9\"></span>prevista <span class=\"_ _9\"></span>p<span class=\"_ _a\"></span>ara <span class=\"_ _9\"></span>Espa\u00f1a. <span class=\"_ _9\"></span>La <span class=\"_ _9\"></span>m<span class=\"_ _a\"></span>etodolog\u00eda <span class=\"_ _9\"></span>utilizada <span class=\"_ _9\"></span>para<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1ed ff4 fs6 fc2 sc0 ls0 ws0\">estimar el flujo de caja <span class=\"_ _a\"></span>utilizado para calcular el<span class=\"_ _a\"></span> valor residual ha sido <span class=\"_ _a\"></span>la siguiente:<span class=\"_ _9\"></span> </div><div class=\"t m0 xd hd y3ae ff4 fs6 fc2 sc0 ls3 ws0\">a)<span class=\"ls0\">  Se p<span class=\"_ _3\"></span>roy<span class=\"_ _a\"></span>ectan las ventas del <span class=\"_ _a\"></span>\u00faltimo a\u00f1o a la i<span class=\"_ _a\"></span>nflaci\u00f3n a largo plazo.<span class=\"_ _a\"></span> </span></div><div class=\"t m0 xd hd y3f3 ff4 fs6 fc2 sc0 ls3 ws0\">b)<span class=\"ls0\">  Se <span class=\"_ _16\"> </span>consi<span class=\"_ _a\"></span>dera <span class=\"_ _22\"> </span>un  ma<span class=\"_ _3\"></span>rgen  EBITDA <span class=\"_ _22\"> </span>que  es <span class=\"_ _16\"> </span>sos<span class=\"_ _a\"></span>tenible <span class=\"_ _e\"> </span>y <span class=\"_ _22\"> </span>c<span class=\"_ _a\"></span>onsistente <span class=\"_ _22\"> </span>con  el<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>p<span class=\"_ _a\"></span>lan <span class=\"_ _22\"> </span>de <span class=\"_ _e\"> </span>negocios </span></div><div class=\"t m0 x8a hd y3f4 ff4 fs6 fc2 sc0 ls0 ws0\">aprobado y con la cifra <span class=\"_ _a\"></span>hist\u00f3rica alcanzada e<span class=\"_ _a\"></span>n el pasado.<span class=\"_ _a\"></span> </div><div class=\"t m0 xd hd y59c ff4 fs6 fc2 sc0 ls10 ws0\">c)<span class=\"ls0\">  Se apl<span class=\"_ _a\"></span>ica el tipo impositivo <span class=\"_ _a\"></span>nominal existente a fecha <span class=\"_ _a\"></span>de valoraci\u00f3n. <span class=\"_ _9\"></span> </span></div><div class=\"t m0 xd hd y59d ff4 fs6 fc2 sc0 ls3 ws0\">d)<span class=\"ls0\">  La <span class=\"_ _4\"></span>variaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>capital <span class=\"_ _16\"> </span>circulante <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>perpetuidad <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>ha <span class=\"_ _4\"> </span>estim<span class=\"_ _a\"></span>ado <span class=\"_ _16\"> </span>tomando <span class=\"_ _16\"> </span>como <span class=\"_ _16\"> </span>referencia <span class=\"_ _16\"> </span>el </span></div><div class=\"t m0 x8a hd y59e ff4 fs6 fc2 sc0 ls0 ws0\">porcentaje de capital circu<span class=\"_ _a\"></span>lante sobre ventas<span class=\"_ _a\"></span> del per\u00edodo de proyecc<span class=\"_ _a\"></span>i\u00f3n.<span class=\"_ _a\"></span> </div><div class=\"t m0 xd hd y59f ff4 fs6 fc2 sc0 ls3 ws0\">e)<span class=\"ls0\">  Las <span class=\"_ _7\"></span>inversiones <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _7\"></span>activos <span class=\"_ _4\"></span>fijos <span class=\"_ _7\"></span>van <span class=\"_ _4\"></span>en <span class=\"_ _7\"></span>l\u00ed<span class=\"_ _a\"></span>nea <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>amort<span class=\"_ _a\"></span>izaci\u00f3n <span class=\"_ _7\"></span>para <span class=\"_ _4\"></span>mantener <span class=\"_ _4\"></span>el <span class=\"_ _7\"></span>estado <span class=\"_ _4\"> </span>de </span></div><div class=\"t m0 x8a hd y5a0 ff4 fs6 fc2 sc0 ls0 ws0\">dichos activos a perpet<span class=\"_ _a\"></span>uidad.<span class=\"_ _a\"></span> </div><div class=\"t m0 xd hd y5a1 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y5a2 ff4 fs6 fc2 sc0 ls0 ws0\">La D<span class=\"_ _a\"></span>irecci\u00f3n <span class=\"_ _a\"></span>de l<span class=\"_ _a\"></span>a Soc<span class=\"_ _a\"></span>iedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>realiza <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>an\u00e1lisis <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>sensibilidad, <span class=\"_ _a\"></span>especi<span class=\"_ _a\"></span>almente en<span class=\"_ _a\"></span> rel<span class=\"_ _a\"></span>aci\u00f3n a<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y5a3 ff4 fs6 fc2 sc0 ls0 ws0\">la <span class=\"_ _4\"></span>tasa <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>escuento <span class=\"_ _4\"> </span>utiliz<span class=\"_ _a\"></span>ada <span class=\"_ _7\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>tasa <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>crecimiento <span class=\"_ _4\"> </span>r<span class=\"_ _a\"></span>esidual, <span class=\"_ _4\"></span>con <span class=\"_ _4\"> </span>el <span class=\"_ _16\"> </span>objetivo <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>asegurar <span class=\"_ _16\"> </span>que </div><div class=\"t m0 x6d hd y5a4 ff4 fs6 fc2 sc0 ls0 ws0\">posibles <span class=\"_ _7\"></span>cambios <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>estimaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>dichas<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>tas<span class=\"_ _a\"></span>as <span class=\"_ _7\"></span>no <span class=\"_ _18\"></span>ten<span class=\"_ _a\"></span>gan <span class=\"_ _7\"></span>repercusi\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>recuperaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los </div><div class=\"t m0 x6d hd y5a5 ff4 fs6 fc2 sc0 ls0 ws0\">valores <span class=\"_ _16\"> </span>mencionados <span class=\"_ _16\"> </span>anteriormente, <span class=\"_ _16\"> </span>dond<span class=\"_ _a\"></span>e <span class=\"_ _4\"> </span>el <span class=\"_ _16\"> </span>valor <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>uso <span class=\"_ _16\"> </span>sea <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>valor <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>referencia<span class=\"_ _a\"></span>. <span class=\"_ _16\"> </span>As\u00ed, <span class=\"_ _4\"> </span>se <span class=\"_ _16\"> </span>han<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y5a6 ff4 fs6 fc2 sc0 ls0 ws0\">asumido los siguientes <span class=\"_ _a\"></span>incrementos o dism<span class=\"_ _a\"></span>inuciones, expres<span class=\"_ _a\"></span>ados en puntos porcentu<span class=\"_ _a\"></span>ales:<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y5a7 ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w96 h73 gs15f\"><div class=\"t m0 x1b h7f yb8 ff4 fs2 fc1 sc0 ls0 ws0\">Premisas claves<span class=\"fff fs3\"> </span></div></div><div class=\"c w97 h73 gs160\"><div class=\"t m0 x1e h7f yb8 ff5 fs2 fc1 sc0 ls0 ws0\">Variaci\u00f3n<span class=\"fff fs3\"> </span></div></div><div class=\"c w98 h81 gs161\"><div class=\"t m0 x5d h7f yb8 ff4 fs2 fc2 sc0 ls0 ws0\">Tasa <span class=\"ls4\">de</span> descuento (WACC)<span class=\"fff fs3\"> </span></div></div><div class=\"c w99 h81 gs162\"><div class=\"t m0 xa h7f yb7 fff fs3 fc2 sc0 ls0 ws0\">+/- 1,0 </div></div><div class=\"c w98 h73 gs163\"><div class=\"t m0 x5d h7f y502 ff4 fs2 fc2 sc0 ls0 ws0\">Tasa <span class=\"ls4\">de</span> crecimiento<span class=\"fff fs3\"> </span></div></div><div class=\"c w99 h73 gs164\"><div class=\"t m0 x25 h7f yb7 fff fs3 fc2 sc0 ls20 ws0\">+/<span class=\"ls0\">- 0,25 </span></div></div><div class=\"c w2 h0_1 gs15e\"><div class=\"t m0 x6d hd y5aa ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y5ab ff4 fs6 fc2 sc0 ls0 ws0\">Tras <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>an\u00e1lisis <span class=\"_ _a\"></span>rea<span class=\"_ _a\"></span>lizado, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>pone <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>m<span class=\"_ _a\"></span>anifiesto <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>202<span class=\"_ _a\"></span>3 <span class=\"_ _9\"></span>reduciendo <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>tasa <span class=\"_ _a\"></span>de </div><div class=\"t m0 x6d hd y20f ff4 fs6 fc2 sc0 ls0 ws0\">crecimiento <span class=\"_ _a\"></span>0,25 <span class=\"_ _a\"></span>puntos <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>increment<span class=\"_ _a\"></span>ando <span class=\"_ _a\"></span>la WA<span class=\"_ _a\"></span>CC <span class=\"_ _a\"></span>1 <span class=\"_ _a\"></span>punto, <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>existe <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>UGEs, <span class=\"_ _a\"></span>(a<span class=\"_ _a\"></span>l 3<span class=\"_ _a\"></span>1 de </div><div class=\"t m0 x6d hd y5ac ff4 fs6 fc2 sc0 ls0 ws0\">diciembre del 2022, la<span class=\"_ _a\"></span> UGE de Tecn<span class=\"_ _a\"></span>olog\u00eda que arroj<span class=\"_ _a\"></span>aba un deterioro de <span class=\"_ _a\"></span>3 millones de euros<span class=\"_ _a\"></span>). </div><div class=\"t m0 x6d hd y5ad ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y5ae ff4 fs6 fc2 sc0 ls0 ws0\">Adicionalmente <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grup<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>h<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>ealizado <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>an\u00e1<span class=\"_ _a\"></span>lisis <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>teni<span class=\"_ _a\"></span>endo <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>cuenta<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y5af ff4 fs6 fc2 sc0 ls0 ws0\">las mismas UGEs que<span class=\"_ _a\"></span> en el ejercicio ant<span class=\"_ _a\"></span>erior sin identificad la ex<span class=\"_ _a\"></span>istencia de deterioro<span class=\"_ _9\"></span><span class=\"lsc\">. </span></div><div class=\"t m0 x6d hd y5b0 ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "<div class=\"c w2 h0_1 gs166\"><div class=\"t m0 x7f h5 y145 ff3 fs3 fc2 sc0 ls2 ws0\">5.<span class=\"ls0\"> <span class=\"_ _23\"> </span>Activos Intangibles </span></div><div class=\"t m0 x6d h5 y146 ff3 fs3 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y5b2 ff4 fs6 fc2 sc0 ls14 ws0\">A <span class=\"_ _18\"></span><span class=\"ls0\">continuaci\u00f3n, <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>presenta <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span>talle <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _18\"></span>inmovilizado <span class=\"_ _18\"></span>inmaterial <span class=\"_ _18\"></span>al <span class=\"_ _18\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>dicie<span class=\"_ _a\"></span>mbre <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>2<span class=\"_ _a\"></span>02<span class=\"_ _a\"></span>3 <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>2022<span class=\"ls11\">, </span></span></div><div class=\"t m0 x6d hd y5b3 ff4 fs6 fc2 sc0 ls0 ws0\">as\u00ed como el movimi<span class=\"_ _a\"></span>ento en ambos ejercicios (mi<span class=\"_ _a\"></span>les de euros):<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y5b4 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y253 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y254 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h41 y5b5 ff4 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _1\"> </span><span class=\"ff3\"> </span></div><div class=\"t m0 x81 h1a y5b6 ff4 fsa fc2 sc0 ls0 ws0\">(*) Datos ree<span class=\"_ _3\"></span>xpresados. Ver Nota<span class=\"_ _3\"></span> 2.1 </div><div class=\"t m0 x6d h41 y5b7 ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h41 y5b8 ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h41 y5b9 ff3 fs6 fc2 sc0 ls0 ws0\">Variaci\u00f3n Ejercicio 2<span class=\"_ _a\"></span>023  </div><div class=\"t m0 x6d h86 y5ba ff5 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h86 y3b6 ff5 fs6 fc2 sc0 ls0 ws0\">Tecnolog\u00eda </div><div class=\"t m0 x6d h86 y3b7 ff5 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y43d ff4 fs6 fc2 sc0 ls0 ws0\">Este <span class=\"_ _e\"> </span>activo <span class=\"_ _e\"> </span>recoge  la <span class=\"_ _22\"> </span>tec<span class=\"_ _a\"></span>nolog\u00eda  de <span class=\"_ _22\"> </span>vanguardia  utilizada <span class=\"_ _22\"> </span>p<span class=\"_ _a\"></span>or <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>diferentes  sociedades <span class=\"_ _e\"> </span>adquiridas </div><div class=\"t m0 x6d hd y5bb ff4 fs6 fc2 sc0 ls0 ws0\">relativas <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>sistem<span class=\"_ _a\"></span>as <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>solucion<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>t\u00e9cnicas <span class=\"_ _a\"></span>para <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>industria<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>(industria <span class=\"_ _a\"></span>4.0), <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>transporte <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>eficiencia </div><div class=\"t m0 x6d hd y5bc ff4 fs6 fc2 sc0 ls0 ws0\">energ\u00e9tica <span class=\"_ _17\"> </span>mediante <span class=\"_ _17\"> </span>el <span class=\"_ _29\"> </span>us<span class=\"_ _a\"></span>o <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>tecno<span class=\"_ _a\"></span>log\u00edas <span class=\"_ _29\"> </span>avanz<span class=\"_ _a\"></span>adas <span class=\"_ _29\"> </span>para <span class=\"_ _29\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _29\"> </span>control <span class=\"_ _17\"> </span>y <span class=\"_ _29\"> </span>c<span class=\"_ _a\"></span>omunicaciones <span class=\"_ _29\"> </span>que<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y5bd ff4 fs6 fc2 sc0 ls0 ws0\">contribuyen <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>lograr <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>ahorro <span class=\"_ _7\"></span>energ\u00e9tico,<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>incrementado <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>productividad <span class=\"_ _7\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>sectores <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>que </div><div class=\"t m0 x6d hd y3bb ff4 fs6 fc2 sc0 ls0 ws0\">operan. <span class=\"_ _6\"> </span>Igualmente <span class=\"_ _6\"> </span>registra <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>tecnolog\u00eda <span class=\"_ _6\"> </span>propia <span class=\"_ _6\"> </span>necesaria <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>realizaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>proyectos <span class=\"_ _6\"> </span>de </div><div class=\"t m0 x6d hd y132 ff4 fs6 fc2 sc0 ls0 ws0\">comunicaciones <span class=\"_ _18\"></span>y <span class=\"_ _9\"></span>control <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>ind<span class=\"_ _a\"></span>ustria <span class=\"_ _9\"></span>aeron\u00e1utica<span class=\"_ _a\"></span>, <span class=\"_ _9\"></span>energ\u00e9tica, <span class=\"_ _18\"></span>medioambienta<span class=\"_ _a\"></span>l, <span class=\"_ _9\"></span>mar\u00edtima <span class=\"_ _18\"></span>y <span class=\"_ _9\"></span>defensa<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y5be ff4 fs6 fc2 sc0 ls0 ws0\">en <span class=\"_ _a\"></span>cuerpos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>uerzas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>guridad <span class=\"_ _a\"></span>nacionales <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>extra<span class=\"_ _a\"></span>njeros. <span class=\"_ _a\"></span>Dicho<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>activo, <span class=\"_ _a\"></span>ate<span class=\"_ _a\"></span>ndiendo <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>las<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>normas <span class=\"_ _a\"></span>de </div><div class=\"t m0 x6d hd y5bf ff4 fs6 fc2 sc0 ls0 ws0\">valoraci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _9\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _18\"></span>para <span class=\"_ _7\"></span>esta <span class=\"_ _18\"></span>clase <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>activos, <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>er\u00e1 <span class=\"_ _18\"></span>objeto <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>una <span class=\"_ _18\"></span>am<span class=\"_ _a\"></span>ortizaci\u00f3n <span class=\"_ _18\"></span>l<span class=\"_ _a\"></span>ineal <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>5<span class=\"_ _9\"></span>-7<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>a\u00f1os, </div><div class=\"t m0 x6d hd y5c0 ff4 fs6 fc2 sc0 ls0 ws0\">reflejando as\u00ed la p\u00e9rdid<span class=\"_ _a\"></span>a de valor que el paso d<span class=\"_ _a\"></span>el tiempo promueve en e<span class=\"_ _a\"></span>l mismo.<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d h86 y5c1 ff5 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h86 y3c0 ff5 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h86 y5c2 ff5 fs6 fc2 sc0 ls0 ws0\">Propiedad Industrial<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d h86 y5c3 ff5 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y5c4 ff4 fs6 fc2 sc0 ls0 ws0\">Este <span class=\"_ _18\"></span>activo <span class=\"_ _18\"></span>r<span class=\"_ _a\"></span>ecoge <span class=\"_ _18\"></span>la<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>propiedad <span class=\"_ _18\"></span>i<span class=\"_ _a\"></span>ndustrial <span class=\"_ _18\"></span>necesar<span class=\"_ _a\"></span>ia <span class=\"_ _18\"></span>para <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>realizaci\u00f3n <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>proyectos<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>\u00e1mbito <span class=\"_ _18\"></span>de </div><div class=\"t m0 x6d hd y5c5 ff4 fs6 fc2 sc0 ls0 ws0\">sectores <span class=\"_ _18\"></span>tales<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>como <span class=\"_ _7\"></span>Seguridad, <span class=\"_ _18\"></span>Defe<span class=\"_ _a\"></span>nsa <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>C<span class=\"_ _a\"></span>omunicaciones <span class=\"_ _18\"></span>Aero<span class=\"_ _a\"></span>n\u00e1uticas, <span class=\"_ _7\"></span>entre <span class=\"_ _9\"></span>otros<span class=\"_ _a\"></span>, <span class=\"_ _18\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>esarrollo </div><div class=\"t m0 x6d hd y5c6 ff4 fs6 fc2 sc0 ls0 ws0\">de <span class=\"_ _4\"></span>capacidades <span class=\"_ _16\"> </span>internas <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>usceptibles <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>ser <span class=\"_ _4\"> </span>incorpor<span class=\"_ _a\"></span>adas <span class=\"_ _4\"></span>a <span class=\"_ _4\"> </span>la <span class=\"_ _16\"> </span>tecnolog\u00eda <span class=\"_ _4\"> </span>bas<span class=\"_ _a\"></span>e <span class=\"_ _4\"></span>ya <span class=\"_ _4\"> </span>instalada<span class=\"_ _a\"></span>. <span class=\"_ _4\"></span>Dicho </div><div class=\"t m0 x6d hd y5c7 ff4 fs6 fc2 sc0 ls0 ws0\">activo, atendie<span class=\"_ _a\"></span>ndo a <span class=\"_ _a\"></span>las normas <span class=\"_ _a\"></span>de valorac<span class=\"_ _a\"></span>i\u00f3n del Gr<span class=\"_ _a\"></span>upo para <span class=\"_ _a\"></span>esta clase <span class=\"_ _a\"></span>de activos<span class=\"_ _a\"></span>, ser\u00e1 objeto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>una </div><div class=\"t m0 x6d hd y5c8 ff4 fs6 fc2 sc0 ls0 ws0\">amortizaci\u00f3n <span class=\"_ _a\"></span>lineal <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>5<span class=\"_ _a\"></span>-7 <span class=\"_ _a\"></span>a\u00f1os, <span class=\"_ _a\"></span>reflejand<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>la p<span class=\"_ _a\"></span>\u00e9rdida <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>paso <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>tiempo <span class=\"_ _a\"></span>promu<span class=\"_ _a\"></span>eve <span class=\"_ _a\"></span>en </div><div class=\"t m0 x6d hd y5c9 ff4 fs6 fc2 sc0 ls0 ws0\">el mismo </div><div class=\"t m0 x6d h86 y5ca ff5 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h86 y5cb ff5 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w9b h87 gs168\"><div class=\"t m0 x7a h1a y5cd ff4 fsa fc1 sc0 ls0 ws0\">Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>r n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>o </div><div class=\"t m0 x4b h1a y122 ff4 fsa fc1 sc0 ls0 ws0\">3<span class=\"_ _3\"></span>1.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>22<span class=\"_ _3\"></span> </div><div class=\"t m0 x2a h1a ybf ff4 fsa fc1 sc0 ls0 ws0\">(<span class=\"_ _3\"></span>*)<span class=\"_ _3\"></span> </div></div><div class=\"c w9c h87 gs169\"><div class=\"t m0 x1d h1a y417 ff4 fsa fc1 sc0 ls0 ws0\">Al<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>  </div><div class=\"t m0 x30 h1a y123 ff4 fsa fc1 sc0 ls0 ws0\">p<span class=\"_ _3\"></span>er<span class=\"_ _3\"></span>\u00ed<span class=\"_ _3\"></span>me<span class=\"_ _3\"></span>tr<span class=\"_ _3\"></span>o </div><div class=\"t m0 x4f h1a y42d ff4 fsa fc1 sc0 ls0 ws0\">N<span class=\"_ _3\"></span>et<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>s </div><div class=\"t m0 x61 h1a y125 ff4 fsa fc1 sc0 ls0 ws0\">(<span class=\"_ _3\"></span>No<span class=\"_ _3\"></span>ta<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>2.<span class=\"_ _3\"></span>3)<span class=\"_ _3\"></span> </div></div><div class=\"c w9d h87 gs16a\"><div class=\"t m0 x1e h1a y5cd ff4 fsa fc1 sc0 ls0 ws0\">Al<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>/ </div><div class=\"t m0 x4f h1a y122 ff4 fsa fc1 sc0 ls0 ws0\">Ba<span class=\"_ _3\"></span>j<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>s/<span class=\"_ _3\"></span> </div><div class=\"t m0 x5 h1a ybf ff4 fsa fc1 sc0 ls0 ws0\">Tr<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>sp<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>s </div></div><div class=\"c w9e h87 gs16b\"><div class=\"t m0 x61 h1a y122 ff4 fsa fc1 sc0 ls0 ws0\">Am<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rt<span class=\"_ _3\"></span>z<span class=\"_ _3\"></span>. </div></div><div class=\"c w9f h87 gs16c\"><div class=\"t m0 x5 h1a y123 ff4 fsa fc1 sc0 ls0 ws0\">Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>r n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>o </div><div class=\"t m0 x7a h1a y42d ff4 fsa fc1 sc0 ls0 ws0\">3<span class=\"_ _3\"></span>1.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>23<span class=\"_ _3\"></span> </div></div><div class=\"c w9a h35 gs16d\"><div class=\"t m0 x9f h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">Te<span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>no<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>og<span class=\"_ _3\"></span>\u00ed<span class=\"_ _3\"></span>a </div></div><div class=\"c wa0 h35 gs16e\"><div class=\"t m0 x25 h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">7.574 </div></div><div class=\"c wa1 h35 gs16f\"><div class=\"t m0 x2a h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w9d h35 gs170\"><div class=\"t m0 x18 h1a y125 ff4 fsa fc2 sc0 lsa ws0\">204<span class=\"ls0\"> </span></div></div><div class=\"c w9e h35 gs171\"><div class=\"t m0 x61 h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">(1.451) </div></div><div class=\"c w9f h35 gs172\"><div class=\"t m0 x4f h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">6.327 </div></div><div class=\"c w9a h88 gs173\"><div class=\"t m0 x9f h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">Pr<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>ie<span class=\"_ _3\"></span>da<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>nd<span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>l </div></div><div class=\"c wa0 h88 gs174\"><div class=\"t m0 x25 h1a y5c ff4 fsa fc2 sc0 ls0 ws0\">1.321 </div></div><div class=\"c wa1 h88 gs175\"><div class=\"t m0 x2a h1a y5c ff4 fsa fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w9d h88 gs176\"><div class=\"t m0 x1e h1a y5c ff4 fsa fc2 sc0 lsb ws0\">(466)<span class=\"ls0\"> </span></div></div><div class=\"c w9e h88 gs177\"><div class=\"t m0 x24 h1a y5c ff4 fsa fc2 sc0 lsb ws0\">(30)<span class=\"ls0\"> </span></div></div><div class=\"c w9f h88 gs178\"><div class=\"t m0 x25 h1a y5c ff4 fsa fc2 sc0 lsa ws0\">825<span class=\"ls0\"> </span></div></div><div class=\"c w9a h35 gs179\"><div class=\"t m0 x9f h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">C<span class=\"_ _3\"></span>ar<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Cl<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>en<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>  </div></div><div class=\"c wa0 h35 gs17a\"><div class=\"t m0 x4f h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">13.823 </div></div><div class=\"c wa1 h35 gs17b\"><div class=\"t m0 x2a h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w9d h35 gs17c\"><div class=\"t m0 x18 h1a y125 ff4 fsa fc2 sc0 lsa ws0\">371<span class=\"ls0\"> </span></div></div><div class=\"c w9e h35 gs17d\"><div class=\"t m0 x61 h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">(2.513) </div></div><div class=\"c w9f h35 gs17e\"><div class=\"t m0 x4b h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">11.681 </div></div><div class=\"c w9a h16 gs17f\"><div class=\"t m0 x9f h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">D<span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>ar<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ol<span class=\"_ _3\"></span>lo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>In<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _3\"></span> </div></div><div class=\"c wa0 h16 gs180\"><div class=\"t m0 x4f h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">41.472 </div></div><div class=\"c wa1 h16 gs181\"><div class=\"t m0 x2a h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w9d h16 gs182\"><div class=\"t m0 x23 h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">10.588 </div></div><div class=\"c w9e h16 gs183\"><div class=\"t m0 x61 h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">(4.422) </div></div><div class=\"c w9f h16 gs184\"><div class=\"t m0 x4b h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">47.638 </div></div><div class=\"c w9a h16 gs185\"><div class=\"t m0 x9f h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">D<span class=\"_ _3\"></span>er<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> U<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>o </div></div><div class=\"c wa0 h16 gs186\"><div class=\"t m0 x25 h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">9.769 </div></div><div class=\"c wa1 h16 gs187\"><div class=\"t m0 x2a h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w9d h16 gs188\"><div class=\"t m0 x4f h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">6.773 </div></div><div class=\"c w9e h16 gs189\"><div class=\"t m0 x61 h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">(3.484) </div></div><div class=\"c w9f h16 gs18a\"><div class=\"t m0 x4b h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">13.058 </div></div><div class=\"c w9a h89 gs18b\"><div class=\"t m0 xdf h1a y5d3 ff4 fsa fc1 sc0 ls0 ws0\">To<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l </div></div><div class=\"c wa0 h89 gs18c\"><div class=\"t m0 x4f h1a y5d3 ff4 fsa fc1 sc0 ls0 ws0\">73.959 </div></div><div class=\"c wa1 h89 gs18d\"><div class=\"t m0 x2a h1a y5d3 ff4 fsa fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w9d h89 gs18e\"><div class=\"t m0 x23 h1a y5d3 ff4 fsa fc1 sc0 ls0 ws0\">17.470 </div></div><div class=\"c w9e h89 gs18f\"><div class=\"t m0 x9f h1a y5d3 ff4 fsa fc1 sc0 ls0 ws0\">(11.900) </div></div><div class=\"c w9f h89 gs190\"><div class=\"t m0 x4b h1a y5d3 ff4 fsa fc1 sc0 ls0 ws0\">79.529 </div></div><div class=\"c wa3 h87 gs191\"><div class=\"t m0 x4b h1a y5cd ff4 fsa fc1 sc0 ls0 ws0\">Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>r </div><div class=\"t m0 x24 h1a y122 ff4 fsa fc1 sc0 ls0 ws0\">n<span class=\"_ _3\"></span>et<span class=\"_ _3\"></span>o </div><div class=\"t m0 x9f h1a ybf ff4 fsa fc1 sc0 ls0 ws0\">3<span class=\"_ _3\"></span>1.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>21<span class=\"_ _3\"></span> </div></div><div class=\"c wa4 h87 gs192\"><div class=\"t m0 x33 h1a y417 ff4 fsa fc1 sc0 ls0 ws0\">Al<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>  </div><div class=\"t m0 x23 h1a y123 ff4 fsa fc1 sc0 ls0 ws0\">p<span class=\"_ _3\"></span>er<span class=\"_ _3\"></span>\u00ed<span class=\"_ _3\"></span>me<span class=\"_ _3\"></span>tr<span class=\"_ _3\"></span>o </div><div class=\"t m0 x20 h1a y42d ff4 fsa fc1 sc0 ls0 ws0\">N<span class=\"_ _3\"></span>et<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>s </div><div class=\"t m0 x23 h1a y125 ff4 fsa fc1 sc0 ls0 ws0\">(<span class=\"_ _3\"></span>No<span class=\"_ _3\"></span>ta<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>2.<span class=\"_ _3\"></span>3)<span class=\"_ _3\"></span> </div></div><div class=\"c wa5 h87 gs193\"><div class=\"t m0 x7a h1a y123 ff4 fsa fc1 sc0 ls0 ws0\">Al<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>/ <span class=\"_ _3\"></span>Ba<span class=\"_ _3\"></span>j<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>s/<span class=\"_ _3\"></span> </div><div class=\"t m0 x23 h1a y42d ff4 fsa fc1 sc0 ls0 ws0\">Tr<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>sp<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>s </div></div><div class=\"c wa6 h87 gs194\"><div class=\"t m0 x9f h1a y122 ff4 fsa fc1 sc0 ls0 ws0\">Am<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rt<span class=\"_ _3\"></span>z<span class=\"_ _3\"></span>. </div></div><div class=\"c wa7 h87 gs195\"><div class=\"t m0 x5b h1a y5cd ff4 fsa fc1 sc0 ls0 ws0\">Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>r n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>o </div><div class=\"t m0 x30 h1a y122 ff4 fsa fc1 sc0 ls0 ws0\">3<span class=\"_ _3\"></span>1.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>22<span class=\"_ _3\"></span> </div><div class=\"t m0 xa h1a ybf ff4 fsa fc1 sc0 ls0 ws0\">(<span class=\"_ _3\"></span>*)<span class=\"_ _3\"></span> </div></div><div class=\"c wa2 h35 gs196\"><div class=\"t m0 x9f h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">Te<span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>no<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>og<span class=\"_ _3\"></span>\u00ed<span class=\"_ _3\"></span>a </div></div><div class=\"c wa8 h35 gs197\"><div class=\"t m0 x30 h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">12.163 </div></div><div class=\"c wa9 h35 gs198\"><div class=\"t m0 x60 h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wa5 h35 gs199\"><div class=\"t m0 x16 h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wa6 h35 gs19a\"><div class=\"t m0 x5b h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">(4.589) </div></div><div class=\"c wa7 h35 gs19b\"><div class=\"t m0 x24 h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">7.574 </div></div><div class=\"c wa2 h88 gs19c\"><div class=\"t m0 x9f h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">Pr<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>ie<span class=\"_ _3\"></span>da<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>nd<span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>l </div></div><div class=\"c wa8 h88 gs19d\"><div class=\"t m0 x29 h1a y5c ff4 fsa fc2 sc0 ls0 ws0\">1.399 </div></div><div class=\"c wa9 h88 gs19e\"><div class=\"t m0 x1f h1a y5c ff4 fsa fc2 sc0 lsb ws0\">(6)<span class=\"ls0\"> </span></div></div><div class=\"c wa5 h88 gs19f\"><div class=\"t m0 x4e h1a y5c ff4 fsa fc2 sc0 lsa ws0\">68<span class=\"ls0\"> </span></div></div><div class=\"c wa6 h88 gs1a0\"><div class=\"t m0 x7a h1a y5c ff4 fsa fc2 sc0 lsb ws0\">(140)<span class=\"ls0\"> </span></div></div><div class=\"c wa7 h88 gs1a1\"><div class=\"t m0 x24 h1a y5c ff4 fsa fc2 sc0 ls0 ws0\">1.321 </div></div><div class=\"c wa2 h35 gs1a2\"><div class=\"t m0 x9f h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">C<span class=\"_ _3\"></span>ar<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Cl<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>en<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>  </div></div><div class=\"c wa8 h35 gs1a3\"><div class=\"t m0 x30 h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">13.396 </div></div><div class=\"c wa9 h35 gs1a4\"><div class=\"t m0 x60 h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wa5 h35 gs1a5\"><div class=\"t m0 x2a h1a y125 ff4 fsa fc2 sc0 lsa ws0\">782<span class=\"ls0\"> </span></div></div><div class=\"c wa6 h35 gs1a6\"><div class=\"t m0 x7a h1a y125 ff4 fsa fc2 sc0 lsb ws0\">(355)<span class=\"ls0\"> </span></div></div><div class=\"c wa7 h35 gs1a7\"><div class=\"t m0 xa1 h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">13.823 </div></div><div class=\"c wa2 h16 gs1a8\"><div class=\"t m0 x9f h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">D<span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>ar<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ol<span class=\"_ _3\"></span>lo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>In<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _3\"></span> </div></div><div class=\"c wa8 h16 gs1a9\"><div class=\"t m0 x30 h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">35.511 </div></div><div class=\"c wa9 h16 gs1aa\"><div class=\"t m0 xa h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">1.186 </div></div><div class=\"c wa5 h16 gs1ab\"><div class=\"t m0 xa h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">7.996 </div></div><div class=\"c wa6 h16 gs1ac\"><div class=\"t m0 x5b h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">(3.221) </div></div><div class=\"c wa7 h16 gs1ad\"><div class=\"t m0 xa1 h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">41.472 </div></div><div class=\"c wa2 h16 gs1ae\"><div class=\"t m0 x9f h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">D<span class=\"_ _3\"></span>er<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> U<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>o </div></div><div class=\"c wa8 h16 gs1af\"><div class=\"t m0 x29 h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">8.264 </div></div><div class=\"c wa9 h16 gs1b0\"><div class=\"t m0 x60 h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wa5 h16 gs1b1\"><div class=\"t m0 xa h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">2.945 </div></div><div class=\"c wa6 h16 gs1b2\"><div class=\"t m0 x5b h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">(1.440) </div></div><div class=\"c wa7 h16 gs1b3\"><div class=\"t m0 x24 h1a y125 ff4 fsa fc2 sc0 ls0 ws0\">9.769 </div></div><div class=\"c wa2 h8a gs1b4\"><div class=\"t m0 x84 h1a y138 ff4 fsa fc1 sc0 ls0 ws0\">To<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l </div></div><div class=\"c wa8 h8a gs1b5\"><div class=\"t m0 x30 h1a y138 ff4 fsa fc1 sc0 ls0 ws0\">70.733 </div></div><div class=\"c wa9 h8a gs1b6\"><div class=\"t m0 xa h1a y138 ff4 fsa fc1 sc0 ls0 ws0\">1.180 </div></div><div class=\"c wa5 h8a gs1b7\"><div class=\"t m0 x18 h1a y138 ff4 fsa fc1 sc0 ls0 ws0\">11.791 </div></div><div class=\"c wa6 h8a gs1b8\"><div class=\"t m0 x5b h1a y138 ff4 fsa fc1 sc0 ls0 ws0\">(9.745) </div></div><div class=\"c wa7 h8a gs1b9\"><div class=\"t m0 xa1 h1a y138 ff4 fsa fc1 sc0 ls0 ws0\">73.959<span class=\"_ _3a\"> </span> </div></div>Desarrollo e Innovac<span class=\"_ _a\"></span>i\u00f3n<span class=\"ff4\"> </span>El <span class=\"_ _9\"></span>siguiente <span class=\"_ _18\"></span>cuadro <span class=\"_ _9\"></span>mues<span class=\"_ _a\"></span>tra <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>i<span class=\"_ _a\"></span>mpacto <span class=\"_ _9\"></span>acum<span class=\"_ _a\"></span>ulado <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>2<span class=\"_ _9\"></span><span class=\"ls1b\">02</span>3 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>todos <span class=\"_ _18\"></span>los <span class=\"_ _9\"></span>proy<span class=\"_ _a\"></span>ectos que <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _7\"></span>Amper <span class=\"_ _7\"></span>mantiene <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>activos <span class=\"_ _7\"> </span>intangibles <span class=\"_ _7\"> </span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>\u201cDesarro<span class=\"_ _a\"></span>llo <span class=\"_ _18\"></span>e <span class=\"_ _7\"> </span>Innovac<span class=\"_ _a\"></span>i\u00f3n\u201d<span class=\"_ _a\"></span><span class=\"ff4\">. <span class=\"_ _7\"></span>Se </span>indica igualmente e<span class=\"_ _a\"></span>l impacto acumulado de <span class=\"_ _a\"></span>la amortizaci\u00f3n de los mismos<span class=\"_ _a\"></span>:<span class=\"_ _3a\"> </span><div class=\"c waa h87 gs1bb\"><div class=\"t m0 x4f h13 y439 ff4 fs8 fc1 sc0 ls0 ws0\">Denominaci\u00f3n Proy<span class=\"_ _a\"></span>ecto </div></div><div class=\"c wab h87 gs1bc\"><div class=\"t m0 x2a h13 y5dd ff4 fs8 fc1 sc0 ls0 ws0\">Inicio </div><div class=\"t m0 x13 h13 y5de ff4 fs8 fc1 sc0 ls0 ws0\">Comercializaci\u00f3n<span class=\"_ _a\"></span> </div></div><div class=\"c wac h87 gs1bd\"><div class=\"t m0 x13 h13 y5df ff4 fs8 fc1 sc0 ls0 ws0\">Condiciones de </div><div class=\"t m0 x13 h13 y439 ff4 fs8 fc1 sc0 ls0 ws0\">recuperabilidad </div><div class=\"t m0 x20 h13 yd2 ff4 fs8 fc1 sc0 ls0 ws0\">(a\u00f1os) </div></div><div class=\"c wad h87 gs1be\"><div class=\"t m0 x30 h13 y5dd ff4 fs8 fc1 sc0 ls0 ws0\">Valor neto </div><div class=\"t m0 x29 h13 y5de ff4 fs8 fc1 sc0 ls0 ws0\">31.12.22 </div></div><div class=\"c wae h87 gs1bf\"><div class=\"t m0 x13 h13 y5dd ff4 fs8 fc1 sc0 ls0 ws0\">Amortizaci\u00f3n </div><div class=\"t m0 x7a h13 y5de ff4 fs8 fc1 sc0 ls0 ws0\">/Deterioro </div></div><div class=\"c waf h87 gs1c0\"><div class=\"t m0 x29 h13 y439 ff4 fs8 fc1 sc0 ls0 ws0\">Altas </div></div><div class=\"c wb0 h87 gs1c1\"><div class=\"t m0 x30 h13 y5dd ff4 fs8 fc1 sc0 ls0 ws0\">Valor neto </div><div class=\"t m0 x29 h13 y5de ff4 fs8 fc1 sc0 ls0 ws0\">31.12.23 </div></div><div class=\"c wb1 h8c gs1c2\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Proyecto I.O.T. / Bri<span class=\"_ _a\"></span>dge NBIoT </div></div><div class=\"c wb2 h8c gs1c3\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2021 </div></div><div class=\"c wb3 h8c gs1c4\"><div class=\"t m0 x4e h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wad h8c gs1c5\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">509<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h8c gs1c6\"><div class=\"t m0 x20 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(61) </div></div><div class=\"c waf h8c gs1c7\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wb0 h8c gs1c8\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">448<span class=\"ls0\"> </span></div></div><div class=\"c wb1 h8c gs1c9\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Proyecto Antidr\u00f3<span class=\"_ _a\"></span>n. C-UAS </div></div><div class=\"c wb2 h8c gs1ca\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2021 </div></div><div class=\"c wb3 h8c gs1cb\"><div class=\"t m0 x4e h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wad h8c gs1cc\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2.006 </div></div><div class=\"c wb4 h8c gs1cd\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(195) </div></div><div class=\"c waf h8c gs1ce\"><div class=\"t m0 x23 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">120<span class=\"ls0\"> </span></div></div><div class=\"c wb0 h8c gs1cf\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.931 </div></div><div class=\"c wb1 h8c gs1d0\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Briareo. Inspecci\u00f3n<span class=\"_ _a\"></span> Torres </div></div><div class=\"c wb2 h8c gs1d1\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2021 </div></div><div class=\"c wb3 h8c gs1d2\"><div class=\"t m0 x4e h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wad h8c gs1d3\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.005 </div></div><div class=\"c wb4 h8c gs1d4\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(120) </div></div><div class=\"c waf h8c gs1d5\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls18 ws0\">--<span class=\"ls0\"> </span></div></div><div class=\"c wb0 h8c gs1d6\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">885<span class=\"ls0\"> </span></div></div><div class=\"c wb1 h8c gs1d7\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Desarrollo Pile M<span class=\"_ _a\"></span>aster </div></div><div class=\"c wb2 h8c gs1d8\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2024 </div></div><div class=\"c wb3 h8c gs1d9\"><div class=\"t m0 x4e h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wad h8c gs1da\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">4.630 </div></div><div class=\"c wb4 h8c gs1db\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c waf h8c gs1dc\"><div class=\"t m0 x23 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">996<span class=\"ls0\"> </span></div></div><div class=\"c wb0 h8c gs1dd\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">5.626 </div></div><div class=\"c wb1 h8d gs1de\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Desarrollo Minidrill<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8d gs1df\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2024 </div></div><div class=\"c wb3 h8d gs1e0\"><div class=\"t m0 x4e h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wad h8d gs1e1\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">4.382 </div></div><div class=\"c wb4 h8d gs1e2\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c waf h8d gs1e3\"><div class=\"t m0 x23 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">105<span class=\"ls0\"> </span></div></div><div class=\"c wb0 h8d gs1e4\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">4.487 </div></div><div class=\"c wb1 h8c gs1e5\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Rob\u00f3tica </div></div><div class=\"c wb2 h8c gs1e6\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2021 </div></div><div class=\"c wb3 h8c gs1e7\"><div class=\"t m0 x4e h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wad h8c gs1e8\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">3.004 </div></div><div class=\"c wb4 h8c gs1e9\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(451) </div></div><div class=\"c waf h8c gs1ea\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wb0 h8c gs1eb\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2.553 </div></div><div class=\"c wb1 h8e gs1ec\"><div class=\"t m0 x5d h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">Gateway E4R / 10<span class=\"_ _a\"></span>04 ATEX </div></div><div class=\"c wb2 h8e gs1ed\"><div class=\"t m0 x2b h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">2020 </div></div><div class=\"c wb3 h8e gs1ee\"><div class=\"t m0 x21 h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wad h8e gs1ef\"><div class=\"t m0 x1e h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">1.033 </div></div><div class=\"c wb4 h8e gs1f0\"><div class=\"t m0 x25 h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">(277) </div></div><div class=\"c waf h8e gs1f1\"><div class=\"t m0 x25 h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wb0 h8e gs1f2\"><div class=\"t m0 x18 h13 y5e7 ff4 fs8 fc2 sc0 ls5 ws0\">756<span class=\"ls0\"> </span></div></div><div class=\"c wb1 h8c gs1f3\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Inspecci\u00f3n Torres<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs1f4\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2020 </div></div><div class=\"c wb3 h8c gs1f5\"><div class=\"t m0 x4e h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wad h8c gs1f6\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2.632 </div></div><div class=\"c wb4 h8c gs1f7\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(338) </div></div><div class=\"c waf h8c gs1f8\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wb0 h8c gs1f9\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2.294 </div></div><div class=\"c wb1 h8f gs1fa\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Sistemas IoT / H<span class=\"_ _a\"></span>\u00e9rcules NBIOT<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8f gs1fb\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2020 </div></div><div class=\"c wb3 h8f gs1fc\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wad h8f gs1fd\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.611 </div></div><div class=\"c wb4 h8f gs1fe\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(352) </div></div><div class=\"c waf h8f gs1ff\"><div class=\"t m0 x23 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">811<span class=\"ls0\"> </span></div></div><div class=\"c wb0 h8f gs200\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2.070 </div></div><div class=\"c wb1 h8c gs201\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">5G Ready </div></div><div class=\"c wb2 h8c gs202\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2020 </div></div><div class=\"c wb3 h8c gs203\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wad h8c gs204\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">233<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h8c gs205\"><div class=\"t m0 x20 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(63) </div></div><div class=\"c waf h8c gs206\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wb0 h8c gs207\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">170<span class=\"ls0\"> </span></div></div><div class=\"c wb1 h8c gs208\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">SCADA IoT / Pulser<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs209\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2020 </div></div><div class=\"c wb3 h8c gs20a\"><div class=\"t m0 x4e h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wad h8c gs20b\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2.402 </div></div><div class=\"c wb4 h8c gs20c\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(330) </div></div><div class=\"c waf h8c gs20d\"><div class=\"t m0 x1d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2 </div></div><div class=\"c wb0 h8c gs20e\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2.074 </div></div><div class=\"c wb1 h8c gs20f\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Evoluci\u00f3n ULISES V<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs210\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2015-2018 </div></div><div class=\"c wb3 h8c gs211\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wad h8c gs212\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.396 </div></div><div class=\"c wb4 h8c gs213\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(263) </div></div><div class=\"c waf h8c gs214\"><div class=\"t m0 x23 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">864<span class=\"ls0\"> </span></div></div><div class=\"c wb0 h8c gs215\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.997 </div></div><div class=\"c wb1 h8c gs216\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">ULISES G 500<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs217\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2016-2018 </div></div><div class=\"c wb3 h8c gs218\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wad h8c gs219\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">377<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h8c gs21a\"><div class=\"t m0 x20 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(46) </div></div><div class=\"c waf h8c gs21b\"><div class=\"t m0 x23 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">211<span class=\"ls0\"> </span></div></div><div class=\"c wb0 h8c gs21c\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">542<span class=\"ls0\"> </span></div></div><div class=\"c wb1 h8c gs21d\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">SHERPA  </div></div><div class=\"c wb2 h8c gs21e\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2017-2021 </div></div><div class=\"c wb3 h8c gs21f\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wad h8c gs220\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">3.124 </div></div><div class=\"c wb4 h8c gs221\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(484) </div></div><div class=\"c waf h8c gs222\"><div class=\"t m0 x7a h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.770 </div></div><div class=\"c wb0 h8c gs223\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">4.410 </div></div><div class=\"c wb1 h8c gs224\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Evoluci\u00f3n Sistemas REE<span class=\"_ _a\"></span> /Hond<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs225\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2017 </div></div><div class=\"c wb3 h8c gs226\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wad h8c gs227\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">113<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h8c gs228\"><div class=\"t m0 x20 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(35) </div></div><div class=\"c waf h8c gs229\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wb0 h8c gs22a\"><div class=\"t m0 xa h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">78<span class=\"ls0\"> </span></div></div><div class=\"c wb1 h8c gs22b\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Gateway 61850<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs22c\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2018 </div></div><div class=\"c wb3 h8c gs22d\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wad h8c gs22e\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">106<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h8c gs22f\"><div class=\"t m0 x20 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(33) </div></div><div class=\"c waf h8c gs230\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wb0 h8c gs231\"><div class=\"t m0 xa h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">73<span class=\"ls0\"> </span></div></div><div class=\"c wb1 h8c gs232\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Seguidor Solar<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs233\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2022 </div></div><div class=\"c wb3 h8c gs234\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wad h8c gs235\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">240<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h8c gs236\"><div class=\"t m0 x20 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(49) </div></div><div class=\"c waf h8c gs237\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wb0 h8c gs238\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">191<span class=\"ls0\"> </span></div></div><div class=\"c wb1 h8c gs239\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">AGC / Frontend<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs23a\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2022 </div></div><div class=\"c wb3 h8c gs23b\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wad h8c gs23c\"><div class=\"t m0 xa h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">59<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h8c gs23d\"><div class=\"t m0 x33 h13 y5e1 ff4 fs8 fc2 sc0 ls18 ws0\">(6)<span class=\"ls0\"> </span></div></div><div class=\"c waf h8c gs23e\"><div class=\"t m0 x1d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1 </div></div><div class=\"c wb0 h8c gs23f\"><div class=\"t m0 xa h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">54<span class=\"ls0\"> </span></div></div><div class=\"c wb1 h8c gs240\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">ETM / GEMYC / GCU<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs241\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2022 </div></div><div class=\"c wb3 h8c gs242\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wad h8c gs243\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">687<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h8c gs244\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(108) </div></div><div class=\"c waf h8c gs245\"><div class=\"t m0 x23 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">674<span class=\"ls0\"> </span></div></div><div class=\"c wb0 h8c gs246\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.253 </div></div><div class=\"c wb1 h8e gs247\"><div class=\"t m0 x5d h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">GEMYC / E4R<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8e gs248\"><div class=\"t m0 x2b h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">2022 </div></div><div class=\"c wb3 h8e gs249\"><div class=\"t m0 x21 h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wad h8e gs24a\"><div class=\"t m0 x18 h13 y5e7 ff4 fs8 fc2 sc0 ls5 ws0\">575<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h8e gs24b\"><div class=\"t m0 x20 h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">(88) </div></div><div class=\"c waf h8e gs24c\"><div class=\"t m0 x23 h13 y5e7 ff4 fs8 fc2 sc0 ls5 ws0\">920<span class=\"ls0\"> </span></div></div><div class=\"c wb0 h8e gs24d\"><div class=\"t m0 x1e h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">1.407 </div></div><div class=\"c wb1 h8c gs24e\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">GCU </div></div><div class=\"c wb2 h8c gs24f\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2022 </div></div><div class=\"c wb3 h8c gs250\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wad h8c gs251\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">664<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h8c gs252\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(102) </div></div><div class=\"c waf h8c gs253\"><div class=\"t m0 x23 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">224<span class=\"ls0\"> </span></div></div><div class=\"c wb0 h8c gs254\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">786<span class=\"ls0\"> </span></div></div><div class=\"c wb1 h8c gs255\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Proyecto Hidr\u00f3gen<span class=\"_ _a\"></span>o </div></div><div class=\"c wb2 h8c gs256\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2024 </div></div><div class=\"c wb3 h8c gs257\"><div class=\"t m0 x4e h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wad h8c gs258\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">6.271 </div></div><div class=\"c wb4 h8c gs259\"><div class=\"t m0 x2a h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">0 </div></div><div class=\"c waf h8c gs25a\"><div class=\"t m0 x23 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">179<span class=\"ls0\"> </span></div></div><div class=\"c wb0 h8c gs25b\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">6.450 </div></div><div class=\"c wb1 h8c gs25c\"><div class=\"t m0 x5d h13 y5e1 ff9 fs8 fc2 sc0 ls0 ws0\">Varios &lt;100 miles<span class=\"_ _a\"></span> \u20ac (NCC)<span class=\"ff4\"> </span></div></div><div class=\"c wb2 h8c gs25d\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2016-2018 </div></div><div class=\"c wb3 h8c gs25e\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wad h8c gs25f\"><div class=\"t m0 xa h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">70<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h8c gs260\"><div class=\"t m0 x20 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(11) </div></div><div class=\"c waf h8c gs261\"><div class=\"t m0 x23 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">287<span class=\"ls0\"> </span></div></div><div class=\"c wb0 h8c gs262\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">346<span class=\"ls0\"> </span></div></div><div class=\"c wb1 h8c gs263\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Sistemas SGINT<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs264\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2021 </div></div><div class=\"c wb3 h8c gs265\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wad h8c gs266\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.466 </div></div><div class=\"c wb4 h8c gs267\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(209) </div></div><div class=\"c waf h8c gs268\"><div class=\"t m0 x23 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">450<span class=\"ls0\"> </span></div></div><div class=\"c wb0 h8c gs269\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.707 </div></div><div class=\"c wb1 h8c gs26a\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls21 ws0\">Clip<span class=\"ls0\">-On / Trackers </span></div></div><div class=\"c wb2 h8c gs26b\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2019 </div></div><div class=\"c wb3 h8c gs26c\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wad h8c gs26d\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.300 </div></div><div class=\"c wb4 h8c gs26e\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(239) </div></div><div class=\"c waf h8c gs26f\"><div class=\"t m0 x7a h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.846 </div></div><div class=\"c wb0 h8c gs270\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2.907 </div></div><div class=\"c wb1 h8c gs271\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Inminence </div></div><div class=\"c wb2 h8c gs272\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2024 </div></div><div class=\"c wb3 h8c gs273\"><div class=\"t m0 x4e h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wad h8c gs274\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">166<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h8c gs275\"><div class=\"t m0 x20 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(24) </div></div><div class=\"c waf h8c gs276\"><div class=\"t m0 x4f h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">79<span class=\"ls0\"> </span></div></div><div class=\"c wb0 h8c gs277\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">221<span class=\"ls0\"> </span></div></div><div class=\"c wb1 h8c gs278\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Alfred Sistemas IOT<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs279\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2022 </div></div><div class=\"c wb3 h8c gs27a\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wad h8c gs27b\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.411 </div></div>  <span class=\"ls0\">Total </span>41.472 (4.422) 10.588 47.638 El  ep\u00edgraf<span class=\"_ _a\"></span>e  registra <span class=\"_ _19\"> </span>por <span class=\"_ _19\"> </span>importe  de <span class=\"_ _19\"> </span>10.<span class=\"_ _a\"></span>588 <span class=\"_ _19\"> </span>miles  de <span class=\"_ _19\"> </span>euros  el <span class=\"_ _19\"> </span>reconocimiento <span class=\"_ _19\"> </span>de  la <span class=\"_ _19\"> </span>actividad <span class=\"_ _19\"> </span>de Desarrollo <span class=\"_ _22\"> </span>e  Innovaci\u00f3n <span class=\"_ _22\"> </span>por  el <span class=\"_ _16\"> </span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _22\"> </span>Amper  durante <span class=\"_ _22\"> </span>el  ejercicio  2023<span class=\"lsc\">, <span class=\"_ _22\"> </span></span>dest<span class=\"_ _a\"></span>acando <span class=\"_ _e\"> </span>los <span class=\"_ _22\"> </span>sigui<span class=\"_ _a\"></span>entes proyectos: -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Pile Master. <span class=\"_ _a\"></span> </span>Durante <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _9\"></span>2<span class=\"_ _a\"></span>023 <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>han <span class=\"_ _7\"></span>incurrido <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ostes <span class=\"_ _18\"></span>valorad<span class=\"_ _a\"></span>os <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>996 <span class=\"_ _7\"></span>miles <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>euros <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>desti<span class=\"_ _a\"></span>nados <span class=\"_ _18\"></span>a concluir  el  proyecto  cuyos  costes  totales  han  ascendido  a <span class=\"_ _e\"> </span>5.626  miles  de <span class=\"_ _19\"> </span>euros  y  cuya <span class=\"_ _e\"> </span>fase  de comercializaci\u00f3n <span class=\"_ _16\"> </span>se <span class=\"_ _22\"> </span>iniciar\u00e1 <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>partir <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>el <span class=\"_ _16\"> </span>ejercicio <span class=\"_ _16\"> </span>20<span class=\"_ _a\"></span>24. <span class=\"_ _16\"> </span>El <span class=\"_ _16\"> </span>objetivo <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>proy<span class=\"_ _a\"></span>ecto <span class=\"_ _16\"> </span>ha <span class=\"_ _16\"> </span>consistido <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _16\"> </span>la<span class=\"_ _3a\"> </span>investigaci\u00f3n <span class=\"_ _5\"> </span>y <span class=\"_ _6\"> </span>desarr<span class=\"_ _a\"></span>ollo <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>un <span class=\"_ _6\"> </span>\u201cSist<span class=\"_ _a\"></span>ema <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>Limpieza <span class=\"_ _5\"> </span>y <span class=\"_ _6\"> </span>Ausc<span class=\"_ _a\"></span>ultaci\u00f3n <span class=\"_ _6\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>Pilotes <span class=\"_ _5\"> </span>Submarinos\u201d<span class=\"_ _a\"></span>,<span class=\"_ _3a\"> </span><div class=\"c w2 h0_1 gs27d\"><div class=\"t m0 x6d hd y1a9 ff4 fs6 fc2 sc0 ls0 ws0\">especialmente <span class=\"_ _22\"> </span>par<span class=\"_ _a\"></span>a <span class=\"_ _22\"> </span>muelles <span class=\"_ _22\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>pantalanes, <span class=\"_ _22\"> </span>c<span class=\"_ _a\"></span>onsistente <span class=\"_ _22\"> </span>en <span class=\"_ _e\"> </span>un <span class=\"_ _22\"> </span>equipo <span class=\"_ _e\"> </span>robotizado <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>t<span class=\"_ _a\"></span>eleoperado <span class=\"_ _22\"> </span>qu<span class=\"_ _a\"></span>e </div><div class=\"t m0 x6d hd y1aa ff4 fs6 fc2 sc0 ls0 ws0\">realice <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>limpieza <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _4\"></span>las <span class=\"_ _4\"> </span>superfici<span class=\"_ _a\"></span>es <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"> </span>pilotes, <span class=\"_ _16\"> </span>y <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>manera <span class=\"_ _4\"></span>simult\u00e1n<span class=\"_ _a\"></span>ea <span class=\"_ _4\"></span>realice <span class=\"_ _4\"></span>grabaciones<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>de </div><div class=\"t m0 x6d hd y1ab ff4 fs6 fc2 sc0 ls0 ws0\">im\u00e1genes para la r<span class=\"_ _a\"></span>ealizaci\u00f3n de estud<span class=\"_ _a\"></span>ios posteriores.<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hc y5ff ff4 fs3 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y600 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x7f hd y601 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Minidrill<span class=\"_ _a\"></span> </span></div><div class=\"t m0 x10 hd y602 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y603 ff4 fs6 fc2 sc0 ls0 ws0\">Durante <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _9\"></span>2<span class=\"_ _a\"></span>023 <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>han <span class=\"_ _7\"></span>incurrido <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ostes <span class=\"_ _18\"></span>valorad<span class=\"_ _a\"></span>os <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>105 <span class=\"_ _7\"></span>miles <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>euros <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>desti<span class=\"_ _a\"></span>nados <span class=\"_ _18\"></span>a </div><div class=\"t m0 x6d hd y604 ff4 fs6 fc2 sc0 ls0 ws0\">concluir  el  proyecto  cuyos  costes  totales  han  ascendido  a <span class=\"_ _e\"> </span>4.487  miles  de  euros  y <span class=\"_ _e\"> </span>cuya  fase  de </div><div class=\"t m0 x6d hd y605 ff4 fs6 fc2 sc0 ls0 ws0\">comercializaci\u00f3n <span class=\"_ _16\"> </span>se <span class=\"_ _22\"> </span>iniciar\u00e1 <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>partir <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>el <span class=\"_ _16\"> </span>ejercicio <span class=\"_ _16\"> </span>20<span class=\"_ _a\"></span>24. <span class=\"_ _16\"> </span>El <span class=\"_ _16\"> </span>objetivo <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>proy<span class=\"_ _a\"></span>ecto  ha <span class=\"_ _4\"> </span>consisti<span class=\"_ _a\"></span>do <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>la </div><div class=\"t m0 x6d hd y606 ff4 fs6 fc2 sc0 ls0 ws0\">investigaci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>desarrollo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>m\u00e1quina <span class=\"_ _a\"></span>Autom\u00e1<span class=\"_ _a\"></span>tica <span class=\"_ _a\"></span>de Caract<span class=\"_ _a\"></span>erizaci\u00f3n de <span class=\"_ _a\"></span>Su<span class=\"_ _a\"></span>elos Marin<span class=\"_ _a\"></span>os (MAC<span class=\"_ _a\"></span>SM) </div><div class=\"t m0 x6d hd y607 ff4 fs6 fc2 sc0 ls0 ws0\">que permita operar en <span class=\"_ _a\"></span>modo aut\u00f3nomo y real<span class=\"_ _a\"></span>izar las principales <span class=\"_ _a\"></span>operaciones geot<span class=\"_ _a\"></span>\u00e9cnicas.<span class=\"_ _a\"></span>  </div><div class=\"t m0 x6d hd y608 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y609 ff4 fs6 fc2 sc0 ls0 ws0\">Este <span class=\"_ _18\"></span>proyecto, <span class=\"_ _18\"></span>junto<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>al <span class=\"_ _7\"></span>anteriormente <span class=\"_ _18\"></span>citado, <span class=\"_ _18\"></span>permitir<span class=\"_ _a\"></span>\u00e1 <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>fil<span class=\"_ _a\"></span>ial <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>ingenier\u00eda <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>Grupo<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>A<span class=\"_ _a\"></span>mper, <span class=\"_ _18\"></span>Proes </div><div class=\"t m0 x6d hd y60a ff4 fs6 fc2 sc0 ls0 ws0\">Consultores, a<span class=\"_ _a\"></span>mpliar su <span class=\"_ _a\"></span>portfolio <span class=\"_ _a\"></span>de producto <span class=\"_ _a\"></span>ofertado <span class=\"_ _a\"></span>ante sus cl<span class=\"_ _a\"></span>ientes demanda<span class=\"_ _a\"></span>ntes de in<span class=\"_ _a\"></span>genier\u00eda civi<span class=\"_ _a\"></span>l </div><div class=\"t m0 x6d hd y60b ff4 fs6 fc2 sc0 ls0 ws0\">en el \u00e1mbito marino (p<span class=\"_ _a\"></span>uertos, instalaciones portuar<span class=\"_ _a\"></span>ias, diques, panta<span class=\"_ _a\"></span>lanes, etc).<span class=\"_ _a\"></span> </div><div class=\"t m0 x10 hd y60c ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y60d ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x7f hd y60e ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Sherpa<span class=\"_ _a\"></span> </span></div><div class=\"t m0 x10 hd y60f ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y610 ff4 fs6 fc2 sc0 ls0 ws0\">Proyecto <span class=\"_ _9\"></span>recurrente <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _9\"></span>Amper <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>des<span class=\"_ _a\"></span>arrollo <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>investig<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>f<span class=\"_ _9\"></span>am<span class=\"_ _a\"></span>ilia <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>productos </div><div class=\"t m0 x6d hd y611 ff4 fs6 fc2 sc0 ls0 ws0\">Sherpa <span class=\"_ _18\"></span>con <span class=\"_ _7\"></span>funcionalidad <span class=\"_ _7\"></span>avanzada <span class=\"_ _18\"></span>que <span class=\"_ _18\"></span>permit<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ontrol, <span class=\"_ _18\"></span>supervisi\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>automatizaci\u00f3n <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>procesos </div><div class=\"t m0 x6d hd y612 ff4 fs6 fc2 sc0 ls0 ws0\">en <span class=\"_ _16\"> </span>diferentes<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>sectores <span class=\"_ _22\"> </span>e <span class=\"_ _16\"> </span>i<span class=\"_ _a\"></span>ndustrias: <span class=\"_ _16\"> </span>utilities<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>energ\u00ed<span class=\"_ _a\"></span>a <span class=\"_ _16\"> </span>(redes <span class=\"_ _16\"> </span>el\u00e9c<span class=\"_ _a\"></span>tricas, <span class=\"_ _16\"> </span>renov<span class=\"_ _a\"></span>ables, <span class=\"_ _16\"> </span>oil&amp;gas, <span class=\"_ _22\"> </span>agua), </div><div class=\"t m0 x6d hd y613 ff9 fs6 fc2 sc0 ls0 ws0\">industria, infraestructura d<span class=\"_ _a\"></span>e redes, transporte, <span class=\"_ _a\"></span>\u2026<span class=\"ff4\"> <span class=\"_ _a\"></span> </span></div><div class=\"t m0 x10 hd y614 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x7f hd y615 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Gemyc<span class=\"_ _a\"></span>-E4R </span></div><div class=\"t m0 x6d hd y616 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y617 ff4 fs6 fc2 sc0 ls0 ws0\">Con <span class=\"_ _9\"></span>este <span class=\"_ _18\"></span>proyec<span class=\"_ _a\"></span>to <span class=\"_ _9\"></span>se <span class=\"_ _18\"></span>pretende <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>desarrol<span class=\"_ _a\"></span>lo <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>inve<span class=\"_ _a\"></span>stigaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>familia <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>productos <span class=\"_ _18\"></span>Gemyc<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>para </div><div class=\"t m0 x6d hd y618 ff4 fs6 fc2 sc0 ls0 ws0\">integraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>comunicaciones <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>centros <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>emergencias <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>oordinaci\u00f3n. <span class=\"_ _7\"></span>Dise\u00f1ados <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>sistemas </div><div class=\"t m0 x6d hd y619 ff4 fs6 fc2 sc0 ls0 ws0\">de todo tama\u00f1o y redes<span class=\"_ _a\"></span> de comunicacio<span class=\"_ _a\"></span>nes, con arquitectura c<span class=\"_ _a\"></span>entralizada o distribuid<span class=\"_ _a\"></span>a.<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y61a ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x7f hd y61b ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Clip-<span class=\"ls23\">On<span class=\"_ _3a\"> </span></span></span><span class=\"ff4\"> / track<span class=\"_ _a\"></span>ers </span></div><div class=\"t m0 x6d hd y61c ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y165 ff4 fs6 fc2 sc0 ls0 ws0\">Este <span class=\"_ _16\"> </span>proyecto <span class=\"_ _16\"> </span>consiste <span class=\"_ _16\"> </span>en<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>el <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>ise\u00f1o <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>fabricaci\u00f3n <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>ispositivos <span class=\"_ _22\"> </span><span class=\"ff9\">e<span class=\"_ _a\"></span>lectr\u00f3nicos <span class=\"_ _16\"> </span>\u201c</span>c<span class=\"_ _a\"></span>lip-<span class=\"ls1b\">on</span><span class=\"ff9\">\u201d</span> <span class=\"_ _4\"> </span>y <span class=\"_ _16\"> </span>p<span class=\"_ _a\"></span>asarelas </div><div class=\"t m0 x6d hd y61d ff9 fs6 fc2 sc0 ls0 ws0\">\u201c<span class=\"ff4\">bridges</span>\u201d<span class=\"ff4\"> <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>omunicaciones <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>elulares <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>dist<span class=\"_ _a\"></span>intos <span class=\"_ _a\"></span>fabricantes <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e c<span class=\"_ _a\"></span>ontadores.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Comunicaciones <span class=\"_ _a\"></span>NB<span class=\"_ _9\"></span>-<span class=\"_ _3a\"> </span></span></div><div class=\"t m0 x6d hd y7d ff4 fs6 fc2 sc0 ls0 ws0\">IoT, <span class=\"_ _19\"> </span>Lora<span class=\"ff9\">, <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>per<span class=\"_ _a\"></span>miten <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>lectura <span class=\"_ _19\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _19\"> </span>modo <span class=\"_ _19\"> </span>digital <span class=\"_ _6\"> </span>y <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>\u201cnuble\u201d <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>c<span class=\"_ _a\"></span>ontadores <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>agua<span class=\"_ _a\"></span> </span></div><div class=\"t m0 x6d hd y61e ff4 fs6 fc2 sc0 ls0 ws0\">tradicionales. </div><div class=\"t m0 x10 hd y61f ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x7f hd y620 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Alfred Siste<span class=\"_ _a\"></span>mas IoT </span></div><div class=\"t m0 x6d hd y621 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y622 ff4 fs6 fc2 sc0 ls0 ws0\">Mediante <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>pres<span class=\"_ _a\"></span>ente <span class=\"_ _a\"></span>proye<span class=\"_ _a\"></span>cto <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>pretende <span class=\"_ _9\"></span>sobrepasa<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>l\u00edmites <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>dom\u00f3tica <span class=\"_ _a\"></span>tr<span class=\"_ _a\"></span>adicional <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>situarse<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y623 ff4 fs6 fc2 sc0 ls0 ws0\">en <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>campo <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _7\"></span>IoT<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>(<span class=\"_ _a\"></span>Internet <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>Things) <span class=\"_ _16\"> </span>mediante <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>desarrollo<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _4\"> </span>u<span class=\"_ _a\"></span>na <span class=\"_ _4\"></span>nueva <span class=\"_ _4\"> </span>plataforma<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>p<span class=\"_ _a\"></span>ara <span class=\"_ _4\"></span>la </div><div class=\"t m0 x6d hd y624 ff4 fs6 fc2 sc0 ls0 ws0\">captaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>ac<span class=\"_ _a\"></span>tuaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>sensores <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>g<span class=\"_ _a\"></span>esti\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>informaci\u00f3n <span class=\"_ _7\"></span>aporta<span class=\"_ _a\"></span>da <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>unas <span class=\"_ _7\"></span>prest<span class=\"_ _a\"></span>aciones <span class=\"_ _7\"></span>y </div><div class=\"t m0 x6d hd y625 ff4 fs6 fc2 sc0 ls0 ws0\">funcionalidades <span class=\"_ _a\"></span>muy <span class=\"_ _a\"></span>superiores <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>los sistem<span class=\"_ _a\"></span>as existen<span class=\"_ _a\"></span>tes en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>mercado, <span class=\"_ _a\"></span>aplicable <span class=\"_ _a\"></span>tanto <span class=\"_ _a\"></span>al sector <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la </div><div class=\"t m0 x6d hd y626 ff4 fs6 fc2 sc0 ls0 ws0\">vivienda <span class=\"_ _7\"></span>y <span class=\"_ _4\"></span>los <span class=\"_ _7\"></span>edificios, <span class=\"_ _4\"></span>mercado <span class=\"_ _4\"></span>natural <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>empr<span class=\"_ _a\"></span>esa, <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>otros <span class=\"_ _4\"></span>sectores <span class=\"_ _4\"></span>potenciales <span class=\"_ _7\"></span>como <span class=\"_ _4\"></span>la </div><div class=\"t m0 x6d hd y8b ff4 fs6 fc2 sc0 ls0 ws0\">industria. </div><div class=\"t m0 x10 hd y1a2 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x7f hd y1a3 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Hidr\u00f3gen<span class=\"_ _a\"></span>o. </span></div><div class=\"t m0 x6d hd y1a4 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1a5 ff4 fs6 fc2 sc0 ls0 ws0\">Si bi<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>las altas <span class=\"_ _a\"></span>registrad<span class=\"_ _a\"></span>as <span class=\"_ _a\"></span>en e<span class=\"_ _a\"></span>l ejercici<span class=\"_ _a\"></span>o 2023 <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>relevantes <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>este <span class=\"_ _a\"></span>proyec<span class=\"_ _a\"></span>to<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>Amper </div><div class=\"t m0 x6d hd y1a6 ff4 fs6 fc2 sc0 ls0 ws0\">tiene  presente  una<span class=\"_ _a\"></span>  l\u00ednea  de  investi<span class=\"_ _a\"></span>gaci\u00f3n  con  Hidr\u00f3gen<span class=\"_ _a\"></span>o. <span class=\"_ _19\"> </span>Con  el  presente <span class=\"_ _19\"> </span>proyecto  se  pretend<span class=\"_ _a\"></span>e<span class=\"_ _3a\"> </span> </div><div class=\"t m0 x6d hd y1a7 ff4 fs6 fc2 sc0 ls0 ws0\">investigar <span class=\"_ _7\"></span>y <span class=\"_ _4\"></span>desarrol<span class=\"_ _a\"></span>lar <span class=\"_ _7\"></span>tres <span class=\"_ _4\"></span>t\u00e9cnicas <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>generac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>hidr\u00f3geno <span class=\"_ _4\"></span>verde <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>part<span class=\"_ _a\"></span>ir <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>energ\u00edas <span class=\"_ _4\"></span>solar <span class=\"_ _7\"></span>a<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span> </div></div>peque\u00f1a esc<span class=\"_ _a\"></span>ala (10kW) <span class=\"_ _a\"></span>utilizando <span class=\"_ _a\"></span>caracter\u00edst<span class=\"_ _a\"></span>icas <span class=\"_ _a\"></span>innovadoras <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el sec<span class=\"_ _a\"></span>tor que <span class=\"_ _a\"></span>permitan <span class=\"_ _a\"></span>un inc<span class=\"_ _a\"></span>remento del  r<span class=\"_ _a\"></span>endimiento <span class=\"_ _19\"> </span>global  d<span class=\"_ _a\"></span>el  s<span class=\"_ _a\"></span>istema  y<span class=\"_ _a\"></span>  re<span class=\"_ _a\"></span>duciendo <span class=\"_ _19\"> </span>el  c<span class=\"_ _a\"></span>oste  generac<span class=\"_ _a\"></span>i\u00f3n  r<span class=\"_ _a\"></span>especto <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>las  tecno<span class=\"_ _a\"></span>log\u00edas actuales. <span class=\"_ _7\"></span>Con <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>fin <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>frenar <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>dependencia <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>los <span class=\"_ _7\"></span>combustibles <span class=\"_ _7\"></span>f\u00f3siles <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>la<span class=\"_ _3a\"> </span> <span class=\"_ _7\"></span>tendencia <span class=\"_ _18\"></span>creci<span class=\"_ _a\"></span>ente <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span> emisiones  de  gases  de  e<span class=\"_ _a\"></span>fecto  invernadero,  surge  l<span class=\"_ _a\"></span>a  necesidad  de  plantear  r<span class=\"_ _a\"></span>ecursos  energ\u00e9ticos renovables siendo el hi<span class=\"_ _a\"></span>dr\u00f3geno uno de los que <span class=\"_ _a\"></span>presenta mayor potenc<span class=\"_ _a\"></span>ial.<span class=\"_ _a\"></span> Para la obtenci\u00f3n d<span class=\"_ _a\"></span>e la energ\u00eda neces<span class=\"_ _a\"></span>aria para la rotur<span class=\"_ _a\"></span>a de los enlaces de H<span class=\"_ _3a\"> </span>2<span class=\"_ _3a\"> </span>O <span class=\"ls0\">mediante electr\u00f3lisis, se </span>puede <span class=\"_ _18\"></span>utilizar <span class=\"_ _7\"></span>energ\u00edas <span class=\"_ _18\"></span>re<span class=\"_ _a\"></span>novables, <span class=\"_ _18\"></span>pro<span class=\"_ _a\"></span>duciendo <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>esta <span class=\"_ _18\"></span>manera <span class=\"_ _18\"></span>hi<span class=\"_ _a\"></span>dr\u00f3geno <span class=\"_ _18\"></span>verd<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>apostando <span class=\"_ _7\"></span>por <span class=\"_ _18\"></span>una nueva <span class=\"_ _9\"></span>forma<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>energ\u00eda <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>impia. <span class=\"_ _18\"></span>Sin <span class=\"_ _18\"></span>embargo, <span class=\"_ _18\"></span>tanto <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>tecnolog\u00eda <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _9\"></span>pla<span class=\"_ _a\"></span>cas <span class=\"_ _9\"></span>solares <span class=\"_ _18\"></span>como <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>de electrolizadores <span class=\"_ _16\"> </span>existen <span class=\"_ _16\"> </span>p\u00e9<span class=\"_ _a\"></span>rdidas <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>nerg\u00e9ticas, <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>cuales <span class=\"_ _16\"> </span>afectan <span class=\"_ _16\"> </span>al <span class=\"_ _16\"> </span>rendimient<span class=\"_ _a\"></span>o <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span>l <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>istema <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>a <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>u coste. <span class=\"_ _a\"></span>Por <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>llo, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>presente <span class=\"_ _a\"></span>proy<span class=\"_ _a\"></span>ecto <span class=\"_ _a\"></span>pretende <span class=\"_ _9\"></span>investigar <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>des<span class=\"_ _a\"></span>arrollar <span class=\"_ _a\"></span>nuevas <span class=\"_ _9\"></span>t\u00e9cnicas <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>obtenci\u00f3n <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> hidr\u00f3geno <span class=\"_ _7\"></span>v<span class=\"_ _a\"></span>erde <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>partir <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _4\"></span>energ\u00eda <span class=\"_ _4\"></span>solar <span class=\"_ _7\"></span>que <span class=\"_ _4\"></span>solucionen <span class=\"_ _4\"></span>las <span class=\"_ _7\"></span>limit<span class=\"_ _a\"></span>aciones <span class=\"_ _7\"></span>ac<span class=\"_ _a\"></span>tuales, <span class=\"_ _7\"></span>mejorando <span class=\"_ _4\"></span>en eficiencia y reduciendo c<span class=\"_ _a\"></span>ostes.<span class=\"_ _a\"></span> Al <span class=\"_ _a\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>2022 <span class=\"_ _9\"></span>todos <span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>tos <span class=\"_ _a\"></span>proye<span class=\"_ _a\"></span>ctos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Des<span class=\"_ _a\"></span>arrollo <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>I<span class=\"_ _a\"></span>nnovaci\u00f3n <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>umplen <span class=\"_ _a\"></span>con <span class=\"_ _9\"></span>los requisitos <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>ser <span class=\"_ _7\"></span>activad<span class=\"_ _a\"></span>os <span class=\"_ _7\"></span>(ver <span class=\"_ _7\"></span>Nota <span class=\"_ _7\"></span>3.b). <span class=\"_ _7\"></span>Durante <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _7\"></span>2023 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>2022 <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>reconocido gastos por Desarrol<span class=\"_ _a\"></span>lo no activados en la cuenta <span class=\"_ _a\"></span>de p\u00e9rdidas y gan<span class=\"_ _a\"></span>ancias consolidada.<span class=\"_ _9\"></span> Desarrollo e Innovac<span class=\"_ _a\"></span>i\u00f3n<span class=\"ff4\"> </span>El <span class=\"_ _9\"></span>siguiente <span class=\"_ _18\"></span>cuadro <span class=\"_ _9\"></span>mues<span class=\"_ _a\"></span>tra <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>i<span class=\"_ _a\"></span>mpacto <span class=\"_ _9\"></span>acum<span class=\"_ _a\"></span>ulado <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>20<span class=\"_ _a\"></span>22 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>todos <span class=\"_ _18\"></span>los <span class=\"_ _9\"></span>proy<span class=\"_ _a\"></span>ectos que <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _7\"></span>Amper <span class=\"_ _7\"></span>mantiene <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>activos <span class=\"_ _7\"> </span>intangibles <span class=\"_ _7\"> </span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>\u201cDesarro<span class=\"_ _a\"></span>llo <span class=\"_ _18\"></span>e <span class=\"_ _7\"> </span>Innovac<span class=\"_ _a\"></span>i\u00f3n\u201d. <span class=\"_ _7\"></span>Se indica igualmente e<span class=\"_ _a\"></span>l impacto acumulado de <span class=\"_ _a\"></span>la amortizaci\u00f3n de los mismos<span class=\"_ _a\"></span>:<span class=\"_ _a\"></span> Denominaci\u00f3n Proy<span class=\"_ _a\"></span>ecto Inicio Comercializaci\u00f3n<span class=\"_ _a\"></span> Condiciones de recuperabilidad (a\u00f1os) Valor neto 31.12.21 Amortizaci\u00f3n /Deterioro Altas Valor neto 31.12.22 Proyecto I.O.T. / Bri<span class=\"_ _a\"></span>dge NBIoT 2021 10<span class=\"ls0\"> </span>763<span class=\"ls0\"> </span>(254) - 509<span class=\"ls0\"> </span>Proyecto Antidr\u00f3<span class=\"_ _a\"></span>n. C-UAS 2021 10<span class=\"ls0\"> </span>2.104 (250) 152<span class=\"ls0\"> </span>2.006 Briareo. Inspecci\u00f3n<span class=\"_ _a\"></span> Torres 2021 10<span class=\"ls0\"> </span>1.130 (125)  - 1.005 Desarrollo Pile M<span class=\"_ _a\"></span>aster 2023 10<span class=\"ls0\"> </span>3.412 - 1.218 4.630 Desarrollo Minidrill<span class=\"_ _a\"></span> 2023 10<span class=\"ls0\"> </span>4.250 - 132<span class=\"ls0\"> </span>4.382 Rob\u00f3tica 2021 10<span class=\"ls0\"> </span>3.389 (385) - 3.004 Gateway E4R / 10<span class=\"_ _a\"></span>04 ATEX 2020 7 1.284 (251) - 1.033 Inspecci\u00f3n Torres<span class=\"_ _a\"></span> 2020 10<span class=\"ls0\"> </span>2.976 (344) - 2.632 Sistemas IoT / H<span class=\"_ _a\"></span>\u00e9rcules NBIOT<span class=\"_ _a\"></span> 2020 7 1.630 (243) 224<span class=\"ls0\"> </span>1.611<span class=\"_ _3a\"> </span> 5G Ready 2020 7 292<span class=\"ls0\"> </span>(59) 233<span class=\"ls0\"> </span>SCADA IoT / Pulser<span class=\"_ _a\"></span> 2020 10<span class=\"ls0\"> </span>2.731 (340) 11<span class=\"ls0\"> </span>2.402 Evoluci\u00f3n ULISES V<span class=\"_ _a\"></span> 2015-2018 7 1.030 104<span class=\"ls0\"> </span>262<span class=\"ls0\"> </span>1.396 ULISES G 500<span class=\"_ _a\"></span> 2016-2018 7 588<span class=\"ls0\"> </span>(283) 72<span class=\"ls0\"> </span>377<span class=\"ls0\"> </span>SHERPA  2017-2021 7 2.023 655<span class=\"ls0\"> </span>446<span class=\"ls0\"> </span>3.124 Evoluci\u00f3n Sistemas REE<span class=\"_ _a\"></span> /Hond<span class=\"_ _a\"></span> 2017 7 173<span class=\"ls0\"> </span>(60) - 113<span class=\"ls0\"> </span>Equipo Interrum<span class=\"_ _a\"></span>pibilidad 2015-2018 7 149<span class=\"ls0\"> </span>(149) - 0 Gateway 61850<span class=\"_ _a\"></span> 2018 7 35<span class=\"ls0\"> </span>71<span class=\"ls0\"> </span>- 106<span class=\"ls0\"> </span>Seguidor Solar<span class=\"_ _a\"></span> 2022 7 121<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>240<span class=\"ls0\"> </span>AGC / Frontend<span class=\"_ _a\"></span> 2022 7 54<span class=\"ls0\"> </span>(5)<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>59<span class=\"ls0\"> </span>ETM / GEMYC / GCU<span class=\"_ _a\"></span> 2022 7 488<span class=\"ls0\"> </span>(70) 269<span class=\"ls0\"> </span>687<span class=\"ls0\"> </span>GEMYC / E4R<span class=\"_ _a\"></span> 2022 7 286<span class=\"ls0\"> </span>(41) 330<span class=\"ls0\"> </span>575<span class=\"ls0\"> </span>GCU 2022 7 333<span class=\"ls0\"> </span>(48) 379<span class=\"ls0\"> </span>664<span class=\"ls0\"> </span>Proyecto Hidr\u00f3gen<span class=\"_ _a\"></span>o 2024 10<span class=\"ls0\"> </span>2.752 (132) 3.651 6.271 Varios &lt;100 miles<span class=\"_ _a\"></span> \u20ac (NCC)<span class=\"ff4\"> </span>2016-2018 7 274<span class=\"ls0\"> </span>(271) 67<span class=\"ls0\"> </span>70<span class=\"ls0\"> </span>Sistemas SGINT<span class=\"_ _a\"></span> 2021 7 1.272 (145) 339<span class=\"ls0\"> </span>1.466 Clip<span class=\"ls0\">-On / Trackers </span>2019 7 1.036 (270) 534<span class=\"ls0\"> </span>1.300 Proyecto Inminenc<span class=\"_ _a\"></span>e 2024 10<span class=\"ls0\"> </span>0 - 166<span class=\"ls0\"> </span>166<span class=\"ls0\"> </span>Varios Alfred Sistem<span class=\"_ _a\"></span>as IOT 2022 7 936<span class=\"ls0\"> </span>(417) 892<span class=\"ls0\"> </span>1411 Total 35.511 (3.221) 9.182 41.472 El ep\u00edgrafe r<span class=\"_ _a\"></span>egistra por i<span class=\"_ _a\"></span>mporte de 9<span class=\"_ _a\"></span>.182 miles d<span class=\"_ _a\"></span>e euros <span class=\"_ _a\"></span>el reconocimiento <span class=\"_ _a\"></span>de la a<span class=\"_ _a\"></span>ctividad de D<span class=\"_ _a\"></span>esarrollo e Innovaci\u00f3n por el Gru<span class=\"_ _a\"></span>po Amper durante <span class=\"_ _a\"></span>el ejercicio <span class=\"_ _a\"></span>2022.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-34": {
   "value": "5.<span class=\"ls0\"> <span class=\"_ _23\"> </span>Activos Intangibles </span>A <span class=\"_ _18\"></span><span class=\"ls0\">continuaci\u00f3n, <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>presenta <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span>talle <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _18\"></span>inmovilizado <span class=\"_ _18\"></span>inmaterial <span class=\"_ _18\"></span>al <span class=\"_ _18\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>dicie<span class=\"_ _a\"></span>mbre <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>2<span class=\"_ _a\"></span>02<span class=\"_ _a\"></span>3 <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>2022<span class=\"ls11\">, </span></span>as\u00ed como el movimi<span class=\"_ _a\"></span>ento en ambos ejercicios (mi<span class=\"_ _a\"></span>les de euros):<span class=\"_ _a\"></span> (*) Datos ree<span class=\"_ _3\"></span>xpresados. Ver Nota<span class=\"_ _3\"></span> 2.1 Variaci\u00f3n Ejercicio 2<span class=\"_ _a\"></span>023  Tecnolog\u00eda Este <span class=\"_ _e\"> </span>activo <span class=\"_ _e\"> </span>recoge  la <span class=\"_ _22\"> </span>tec<span class=\"_ _a\"></span>nolog\u00eda  de <span class=\"_ _22\"> </span>vanguardia  utilizada <span class=\"_ _22\"> </span>p<span class=\"_ _a\"></span>or <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>diferentes  sociedades <span class=\"_ _e\"> </span>adquiridas relativas <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>sistem<span class=\"_ _a\"></span>as <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>solucion<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>t\u00e9cnicas <span class=\"_ _a\"></span>para <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>industria<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>(industria <span class=\"_ _a\"></span>4.0), <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>transporte <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>eficiencia energ\u00e9tica <span class=\"_ _17\"> </span>mediante <span class=\"_ _17\"> </span>el <span class=\"_ _29\"> </span>us<span class=\"_ _a\"></span>o <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>tecno<span class=\"_ _a\"></span>log\u00edas <span class=\"_ _29\"> </span>avanz<span class=\"_ _a\"></span>adas <span class=\"_ _29\"> </span>para <span class=\"_ _29\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _29\"> </span>control <span class=\"_ _17\"> </span>y <span class=\"_ _29\"> </span>c<span class=\"_ _a\"></span>omunicaciones <span class=\"_ _29\"> </span>que<span class=\"_ _a\"></span> contribuyen <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>lograr <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>ahorro <span class=\"_ _7\"></span>energ\u00e9tico,<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>incrementado <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>productividad <span class=\"_ _7\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>sectores <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>que operan. <span class=\"_ _6\"> </span>Igualmente <span class=\"_ _6\"> </span>registra <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>tecnolog\u00eda <span class=\"_ _6\"> </span>propia <span class=\"_ _6\"> </span>necesaria <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>realizaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>proyectos <span class=\"_ _6\"> </span>de comunicaciones <span class=\"_ _18\"></span>y <span class=\"_ _9\"></span>control <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>ind<span class=\"_ _a\"></span>ustria <span class=\"_ _9\"></span>aeron\u00e1utica<span class=\"_ _a\"></span>, <span class=\"_ _9\"></span>energ\u00e9tica, <span class=\"_ _18\"></span>medioambienta<span class=\"_ _a\"></span>l, <span class=\"_ _9\"></span>mar\u00edtima <span class=\"_ _18\"></span>y <span class=\"_ _9\"></span>defensa<span class=\"_ _a\"></span> en <span class=\"_ _a\"></span>cuerpos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>uerzas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>guridad <span class=\"_ _a\"></span>nacionales <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>extra<span class=\"_ _a\"></span>njeros. <span class=\"_ _a\"></span>Dicho<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>activo, <span class=\"_ _a\"></span>ate<span class=\"_ _a\"></span>ndiendo <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>las<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>normas <span class=\"_ _a\"></span>de valoraci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _9\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _18\"></span>para <span class=\"_ _7\"></span>esta <span class=\"_ _18\"></span>clase <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>activos, <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>er\u00e1 <span class=\"_ _18\"></span>objeto <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>una <span class=\"_ _18\"></span>am<span class=\"_ _a\"></span>ortizaci\u00f3n <span class=\"_ _18\"></span>l<span class=\"_ _a\"></span>ineal <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>5<span class=\"_ _9\"></span>-7<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>a\u00f1os, reflejando as\u00ed la p\u00e9rdid<span class=\"_ _a\"></span>a de valor que el paso d<span class=\"_ _a\"></span>el tiempo promueve en e<span class=\"_ _a\"></span>l mismo.<span class=\"_ _a\"></span> Propiedad Industrial<span class=\"_ _a\"></span> Este <span class=\"_ _18\"></span>activo <span class=\"_ _18\"></span>r<span class=\"_ _a\"></span>ecoge <span class=\"_ _18\"></span>la<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>propiedad <span class=\"_ _18\"></span>i<span class=\"_ _a\"></span>ndustrial <span class=\"_ _18\"></span>necesar<span class=\"_ _a\"></span>ia <span class=\"_ _18\"></span>para <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>realizaci\u00f3n <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>proyectos<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>\u00e1mbito <span class=\"_ _18\"></span>de sectores <span class=\"_ _18\"></span>tales<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>como <span class=\"_ _7\"></span>Seguridad, <span class=\"_ _18\"></span>Defe<span class=\"_ _a\"></span>nsa <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>C<span class=\"_ _a\"></span>omunicaciones <span class=\"_ _18\"></span>Aero<span class=\"_ _a\"></span>n\u00e1uticas, <span class=\"_ _7\"></span>entre <span class=\"_ _9\"></span>otros<span class=\"_ _a\"></span>, <span class=\"_ _18\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>esarrollo de <span class=\"_ _4\"></span>capacidades <span class=\"_ _16\"> </span>internas <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>usceptibles <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>ser <span class=\"_ _4\"> </span>incorpor<span class=\"_ _a\"></span>adas <span class=\"_ _4\"></span>a <span class=\"_ _4\"> </span>la <span class=\"_ _16\"> </span>tecnolog\u00eda <span class=\"_ _4\"> </span>bas<span class=\"_ _a\"></span>e <span class=\"_ _4\"></span>ya <span class=\"_ _4\"> </span>instalada<span class=\"_ _a\"></span>. <span class=\"_ _4\"></span>Dicho activo, atendie<span class=\"_ _a\"></span>ndo a <span class=\"_ _a\"></span>las normas <span class=\"_ _a\"></span>de valorac<span class=\"_ _a\"></span>i\u00f3n del Gr<span class=\"_ _a\"></span>upo para <span class=\"_ _a\"></span>esta clase <span class=\"_ _a\"></span>de activos<span class=\"_ _a\"></span>, ser\u00e1 objeto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>una amortizaci\u00f3n <span class=\"_ _a\"></span>lineal <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>5<span class=\"_ _a\"></span>-7 <span class=\"_ _a\"></span>a\u00f1os, <span class=\"_ _a\"></span>reflejand<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>la p<span class=\"_ _a\"></span>\u00e9rdida <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>paso <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>tiempo <span class=\"_ _a\"></span>promu<span class=\"_ _a\"></span>eve <span class=\"_ _a\"></span>en el mismo Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>r n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>o 3<span class=\"_ _3\"></span>1.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>22<span class=\"_ _3\"></span> (<span class=\"_ _3\"></span>*)<span class=\"_ _3\"></span> Al<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>  p<span class=\"_ _3\"></span>er<span class=\"_ _3\"></span>\u00ed<span class=\"_ _3\"></span>me<span class=\"_ _3\"></span>tr<span class=\"_ _3\"></span>o N<span class=\"_ _3\"></span>et<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>s (<span class=\"_ _3\"></span>No<span class=\"_ _3\"></span>ta<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>2.<span class=\"_ _3\"></span>3)<span class=\"_ _3\"></span> Al<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>/ Ba<span class=\"_ _3\"></span>j<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>s/<span class=\"_ _3\"></span> Tr<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>sp<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>s Am<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rt<span class=\"_ _3\"></span>z<span class=\"_ _3\"></span>. Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>r n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>o 3<span class=\"_ _3\"></span>1.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>23<span class=\"_ _3\"></span> Te<span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>no<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>og<span class=\"_ _3\"></span>\u00ed<span class=\"_ _3\"></span>a 7.574 - 204<span class=\"ls0\"> </span>(1.451) 6.327 Pr<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>ie<span class=\"_ _3\"></span>da<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>nd<span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>l 1.321 - (466)<span class=\"ls0\"> </span>(30)<span class=\"ls0\"> </span>825<span class=\"ls0\"> </span>C<span class=\"_ _3\"></span>ar<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Cl<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>en<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>  13.823 - 371<span class=\"ls0\"> </span>(2.513) 11.681 D<span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>ar<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ol<span class=\"_ _3\"></span>lo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>In<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _3\"></span> 41.472 - 10.588 (4.422) 47.638 D<span class=\"_ _3\"></span>er<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> U<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>o 9.769 - 6.773 (3.484) 13.058 To<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l 73.959 - 17.470 (11.900) 79.529 Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>r n<span class=\"_ _3\"></span>et<span class=\"_ _3\"></span>o 3<span class=\"_ _3\"></span>1.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>21<span class=\"_ _3\"></span> Al<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>  p<span class=\"_ _3\"></span>er<span class=\"_ _3\"></span>\u00ed<span class=\"_ _3\"></span>me<span class=\"_ _3\"></span>tr<span class=\"_ _3\"></span>o N<span class=\"_ _3\"></span>et<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>s (<span class=\"_ _3\"></span>No<span class=\"_ _3\"></span>ta<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>2.<span class=\"_ _3\"></span>3)<span class=\"_ _3\"></span> Al<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>/ <span class=\"_ _3\"></span>Ba<span class=\"_ _3\"></span>j<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>s/<span class=\"_ _3\"></span> Tr<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>sp<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>s Am<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rt<span class=\"_ _3\"></span>z<span class=\"_ _3\"></span>. Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>r n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>o 3<span class=\"_ _3\"></span>1.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>22<span class=\"_ _3\"></span> (<span class=\"_ _3\"></span>*)<span class=\"_ _3\"></span> Te<span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>no<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>og<span class=\"_ _3\"></span>\u00ed<span class=\"_ _3\"></span>a 12.163 - - (4.589) 7.574 Pr<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>ie<span class=\"_ _3\"></span>da<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>nd<span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>l 1.399 (6)<span class=\"ls0\"> </span>68<span class=\"ls0\"> </span>(140)<span class=\"ls0\"> </span>1.321 C<span class=\"_ _3\"></span>ar<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Cl<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>en<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>  13.396 - 782<span class=\"ls0\"> </span>(355)<span class=\"ls0\"> </span>13.823 D<span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>ar<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ol<span class=\"_ _3\"></span>lo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>In<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _3\"></span> 35.511 1.186 7.996 (3.221) 41.472 D<span class=\"_ _3\"></span>er<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> U<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>o 8.264 - 2.945 (1.440) 9.769 To<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l 70.733 1.180 11.791 (9.745) 73.959<span class=\"_ _3a\"> </span>Cartera de Clientes<span class=\"_ _a\"></span> Como <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>onsecuencia <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>finalizaci\u00f3n <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>proceso <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>asignac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span>l <span class=\"_ _16\"> </span>precio <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>adquisici<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>las combinaciones <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>n<span class=\"_ _a\"></span>egocio <span class=\"_ _7\"></span>que <span class=\"_ _9\"></span>tuvi<span class=\"_ _a\"></span>eron <span class=\"_ _18\"></span>lugar <span class=\"_ _18\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _18\"></span>2022 <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>Ro<span class=\"_ _a\"></span>bert <span class=\"_ _18\"></span>West <span class=\"_ _18\"></span>Limited <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>Optimus Service <span class=\"_ _18\"></span>Iber<span class=\"_ _a\"></span>ia <span class=\"_ _18\"></span>S.L. <span class=\"_ _7\"></span>(ver <span class=\"_ _18\"></span>nota <span class=\"_ _18\"></span>2.<span class=\"_ _a\"></span>3.2.), <span class=\"_ _7\"></span>se <span class=\"_ _18\"></span>ha <span class=\"_ _18\"></span>proc<span class=\"_ _a\"></span>edido <span class=\"_ _18\"></span>a <span class=\"_ _7\"></span>dar <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>a<span class=\"_ _a\"></span>lta <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _18\"></span>efectos <span class=\"_ _7\"></span>2022 <span class=\"_ _18\"></span>b<span class=\"_ _a\"></span>ajo <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>ep\u00edgrafe \u201cCartera <span class=\"_ _22\"> </span>de  Clientes\u201d <span class=\"_ _22\"> </span><span class=\"ff4 ls3\">el<span class=\"ls0\">  importe <span class=\"_ _22\"> </span>de  </span>1.186<span class=\"ls0\"> <span class=\"_ _22\"> </span>miles<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>de  eu<span class=\"_ _3\"></span>ros<span class=\"_ _a\"></span>, <span class=\"_ _22\"> </span>registran<span class=\"_ _a\"></span><span class=\"ls3\">do</span> <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>v<span class=\"_ _a\"></span>alor <span class=\"_ _e\"> </span>razonable <span class=\"_ _22\"> </span>el  activo </span></span>identificado. <span class=\"_ _7\"></span>En <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>sentido, <span class=\"_ _7\"></span>se <span class=\"_ _18\"></span>ha <span class=\"_ _7\"></span>procedido <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>reexpresi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>dicho <span class=\"_ _7\"></span>saldo <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de 202<span class=\"ls0\">2. </span>Esta <span class=\"_ _17\"> </span>cart<span class=\"_ _a\"></span>era <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>clientes <span class=\"_ _15\"> </span>provi<span class=\"_ _a\"></span>ene <span class=\"_ _15\"> </span>fund<span class=\"_ _a\"></span>amentalmente <span class=\"_ _15\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>los<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>negoc<span class=\"_ _a\"></span>ios <span class=\"_ _15\"> </span>tecnol\u00f3gicos<span class=\"_ _a\"></span> <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>Grupo<span class=\"_ _a\"></span> relacionados <span class=\"_ _1f\"> </span>con<span class=\"_ _a\"></span> <span class=\"_ _1f\"> </span>la <span class=\"_ _1f\"> </span>fabr<span class=\"_ _a\"></span>icaci\u00f3n <span class=\"_ _1f\"> </span>y <span class=\"_ _1f\"> </span>su<span class=\"_ _a\"></span>ministro <span class=\"_ _1f\"> </span>de <span class=\"_ _8\"> </span>sistemas <span class=\"_ _1f\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span> <span class=\"_ _1f\"> </span>control<span class=\"_ _a\"></span> <span class=\"_ _15\"> </span>e<span class=\"_ _a\"></span>nerg\u00e9ticos <span class=\"_ _8\"> </span>en <span class=\"_ _1f\"> </span>pl<span class=\"_ _a\"></span>antas fotovoltaicas. Desarrollo e Innovac<span class=\"_ _a\"></span>i\u00f3n<span class=\"ff4\"> </span>El <span class=\"_ _9\"></span>siguiente <span class=\"_ _18\"></span>cuadro <span class=\"_ _9\"></span>mues<span class=\"_ _a\"></span>tra <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>i<span class=\"_ _a\"></span>mpacto <span class=\"_ _9\"></span>acum<span class=\"_ _a\"></span>ulado <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>2<span class=\"_ _9\"></span><span class=\"ls1b\">02</span>3 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>todos <span class=\"_ _18\"></span>los <span class=\"_ _9\"></span>proy<span class=\"_ _a\"></span>ectos que <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _7\"></span>Amper <span class=\"_ _7\"></span>mantiene <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>activos <span class=\"_ _7\"> </span>intangibles <span class=\"_ _7\"> </span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>\u201cDesarro<span class=\"_ _a\"></span>llo <span class=\"_ _18\"></span>e <span class=\"_ _7\"> </span>Innovac<span class=\"_ _a\"></span>i\u00f3n\u201d<span class=\"_ _a\"></span><span class=\"ff4\">. <span class=\"_ _7\"></span>Se </span>indica igualmente e<span class=\"_ _a\"></span>l impacto acumulado de <span class=\"_ _a\"></span>la amortizaci\u00f3n de los mismos<span class=\"_ _a\"></span>:<span class=\"_ _3a\"> </span>Denominaci\u00f3n Proy<span class=\"_ _a\"></span>ecto Inicio Comercializaci\u00f3n<span class=\"_ _a\"></span> Condiciones de recuperabilidad (a\u00f1os) Valor neto 31.12.22 Amortizaci\u00f3n /Deterioro Altas Valor neto 31.12.23 Proyecto I.O.T. / Bri<span class=\"_ _a\"></span>dge NBIoT 2021 10<span class=\"ls0\"> </span>509<span class=\"ls0\"> </span>(61) - 448<span class=\"ls0\"> </span>Proyecto Antidr\u00f3<span class=\"_ _a\"></span>n. C-UAS 2021 10<span class=\"ls0\"> </span>2.006 (195) 120<span class=\"ls0\"> </span>1.931 Briareo. Inspecci\u00f3n<span class=\"_ _a\"></span> Torres 2021 10<span class=\"ls0\"> </span>1.005 (120) --<span class=\"ls0\"> </span>885<span class=\"ls0\"> </span>Desarrollo Pile M<span class=\"_ _a\"></span>aster 2024 10<span class=\"ls0\"> </span>4.630 - 996<span class=\"ls0\"> </span>5.626 Desarrollo Minidrill<span class=\"_ _a\"></span> 2024 10<span class=\"ls0\"> </span>4.382 - 105<span class=\"ls0\"> </span>4.487 Rob\u00f3tica 2021 10<span class=\"ls0\"> </span>3.004 (451) - 2.553 Gateway E4R / 10<span class=\"_ _a\"></span>04 ATEX 2020 7 1.033 (277) - 756<span class=\"ls0\"> </span>Inspecci\u00f3n Torres<span class=\"_ _a\"></span> 2020 10<span class=\"ls0\"> </span>2.632 (338) - 2.294 Sistemas IoT / H<span class=\"_ _a\"></span>\u00e9rcules NBIOT<span class=\"_ _a\"></span> 2020 7 1.611 (352) 811<span class=\"ls0\"> </span>2.070 5G Ready 2020 7 233<span class=\"ls0\"> </span>(63) - 170<span class=\"ls0\"> </span>SCADA IoT / Pulser<span class=\"_ _a\"></span> 2020 10<span class=\"ls0\"> </span>2.402 (330) 2 2.074 Evoluci\u00f3n ULISES V<span class=\"_ _a\"></span> 2015-2018 7 1.396 (263) 864<span class=\"ls0\"> </span>1.997 ULISES G 500<span class=\"_ _a\"></span> 2016-2018 7 377<span class=\"ls0\"> </span>(46) 211<span class=\"ls0\"> </span>542<span class=\"ls0\"> </span>SHERPA  2017-2021 7 3.124 (484) 1.770 4.410 Evoluci\u00f3n Sistemas REE<span class=\"_ _a\"></span> /Hond<span class=\"_ _a\"></span> 2017 7 113<span class=\"ls0\"> </span>(35) - 78<span class=\"ls0\"> </span>Gateway 61850<span class=\"_ _a\"></span> 2018 7 106<span class=\"ls0\"> </span>(33) - 73<span class=\"ls0\"> </span>Seguidor Solar<span class=\"_ _a\"></span> 2022 7 240<span class=\"ls0\"> </span>(49) - 191<span class=\"ls0\"> </span>AGC / Frontend<span class=\"_ _a\"></span> 2022 7 59<span class=\"ls0\"> </span>(6)<span class=\"ls0\"> </span>1 54<span class=\"ls0\"> </span>ETM / GEMYC / GCU<span class=\"_ _a\"></span> 2022 7 687<span class=\"ls0\"> </span>(108) 674<span class=\"ls0\"> </span>1.253 GEMYC / E4R<span class=\"_ _a\"></span> 2022 7 575<span class=\"ls0\"> </span>(88) 920<span class=\"ls0\"> </span>1.407 GCU 2022 7 664<span class=\"ls0\"> </span>(102) 224<span class=\"ls0\"> </span>786<span class=\"ls0\"> </span>Proyecto Hidr\u00f3gen<span class=\"_ _a\"></span>o 2024 10<span class=\"ls0\"> </span>6.271 0 179<span class=\"ls0\"> </span>6.450 Varios &lt;100 miles<span class=\"_ _a\"></span> \u20ac (NCC)<span class=\"ff4\"> </span>2016-2018 7 70<span class=\"ls0\"> </span>(11) 287<span class=\"ls0\"> </span>346<span class=\"ls0\"> </span>Sistemas SGINT<span class=\"_ _a\"></span> 2021 7 1.466 (209) 450<span class=\"ls0\"> </span>1.707 Clip<span class=\"ls0\">-On / Trackers </span>2019 7 1.300 (239) 1.846 2.907 Inminence 2024 10<span class=\"ls0\"> </span>166<span class=\"ls0\"> </span>(24) 79<span class=\"ls0\"> </span>221<span class=\"ls0\"> </span>Alfred Sistemas IOT<span class=\"_ _a\"></span> 2022 7 1.411 (538)   <span class=\"ls0\">Total </span>41.472 (4.422) 10.588 47.638 El  ep\u00edgraf<span class=\"_ _a\"></span>e  registra <span class=\"_ _19\"> </span>por <span class=\"_ _19\"> </span>importe  de <span class=\"_ _19\"> </span>10.<span class=\"_ _a\"></span>588 <span class=\"_ _19\"> </span>miles  de <span class=\"_ _19\"> </span>euros  el <span class=\"_ _19\"> </span>reconocimiento <span class=\"_ _19\"> </span>de  la <span class=\"_ _19\"> </span>actividad <span class=\"_ _19\"> </span>de Desarrollo <span class=\"_ _22\"> </span>e  Innovaci\u00f3n <span class=\"_ _22\"> </span>por  el <span class=\"_ _16\"> </span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _22\"> </span>Amper  durante <span class=\"_ _22\"> </span>el  ejercicio  2023<span class=\"lsc\">, <span class=\"_ _22\"> </span></span>dest<span class=\"_ _a\"></span>acando <span class=\"_ _e\"> </span>los <span class=\"_ _22\"> </span>sigui<span class=\"_ _a\"></span>entes proyectos: -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Pile Master. <span class=\"_ _a\"></span> </span>Durante <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _9\"></span>2<span class=\"_ _a\"></span>023 <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>han <span class=\"_ _7\"></span>incurrido <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ostes <span class=\"_ _18\"></span>valorad<span class=\"_ _a\"></span>os <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>996 <span class=\"_ _7\"></span>miles <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>euros <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>desti<span class=\"_ _a\"></span>nados <span class=\"_ _18\"></span>a concluir  el  proyecto  cuyos  costes  totales  han  ascendido  a <span class=\"_ _e\"> </span>5.626  miles  de <span class=\"_ _19\"> </span>euros  y  cuya <span class=\"_ _e\"> </span>fase  de comercializaci\u00f3n <span class=\"_ _16\"> </span>se <span class=\"_ _22\"> </span>iniciar\u00e1 <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>partir <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>el <span class=\"_ _16\"> </span>ejercicio <span class=\"_ _16\"> </span>20<span class=\"_ _a\"></span>24. <span class=\"_ _16\"> </span>El <span class=\"_ _16\"> </span>objetivo <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>proy<span class=\"_ _a\"></span>ecto <span class=\"_ _16\"> </span>ha <span class=\"_ _16\"> </span>consistido <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _16\"> </span>la<span class=\"_ _3a\"> </span>investigaci\u00f3n <span class=\"_ _5\"> </span>y <span class=\"_ _6\"> </span>desarr<span class=\"_ _a\"></span>ollo <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>un <span class=\"_ _6\"> </span>\u201cSist<span class=\"_ _a\"></span>ema <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>Limpieza <span class=\"_ _5\"> </span>y <span class=\"_ _6\"> </span>Ausc<span class=\"_ _a\"></span>ultaci\u00f3n <span class=\"_ _6\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>Pilotes <span class=\"_ _5\"> </span>Submarinos\u201d<span class=\"_ _a\"></span>,<span class=\"_ _3a\"> </span>especialmente <span class=\"_ _22\"> </span>par<span class=\"_ _a\"></span>a <span class=\"_ _22\"> </span>muelles <span class=\"_ _22\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>pantalanes, <span class=\"_ _22\"> </span>c<span class=\"_ _a\"></span>onsistente <span class=\"_ _22\"> </span>en <span class=\"_ _e\"> </span>un <span class=\"_ _22\"> </span>equipo <span class=\"_ _e\"> </span>robotizado <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>t<span class=\"_ _a\"></span>eleoperado <span class=\"_ _22\"> </span>qu<span class=\"_ _a\"></span>e realice <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>limpieza <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _4\"></span>las <span class=\"_ _4\"> </span>superfici<span class=\"_ _a\"></span>es <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"> </span>pilotes, <span class=\"_ _16\"> </span>y <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>manera <span class=\"_ _4\"></span>simult\u00e1n<span class=\"_ _a\"></span>ea <span class=\"_ _4\"></span>realice <span class=\"_ _4\"></span>grabaciones<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>de im\u00e1genes para la r<span class=\"_ _a\"></span>ealizaci\u00f3n de estud<span class=\"_ _a\"></span>ios posteriores.<span class=\"_ _a\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Minidrill<span class=\"_ _a\"></span> </span>Durante <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _9\"></span>2<span class=\"_ _a\"></span>023 <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>han <span class=\"_ _7\"></span>incurrido <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ostes <span class=\"_ _18\"></span>valorad<span class=\"_ _a\"></span>os <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>105 <span class=\"_ _7\"></span>miles <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>euros <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>desti<span class=\"_ _a\"></span>nados <span class=\"_ _18\"></span>a concluir  el  proyecto  cuyos  costes  totales  han  ascendido  a <span class=\"_ _e\"> </span>4.487  miles  de  euros  y <span class=\"_ _e\"> </span>cuya  fase  de comercializaci\u00f3n <span class=\"_ _16\"> </span>se <span class=\"_ _22\"> </span>iniciar\u00e1 <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>partir <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>el <span class=\"_ _16\"> </span>ejercicio <span class=\"_ _16\"> </span>20<span class=\"_ _a\"></span>24. <span class=\"_ _16\"> </span>El <span class=\"_ _16\"> </span>objetivo <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>proy<span class=\"_ _a\"></span>ecto  ha <span class=\"_ _4\"> </span>consisti<span class=\"_ _a\"></span>do <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>la investigaci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>desarrollo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>m\u00e1quina <span class=\"_ _a\"></span>Autom\u00e1<span class=\"_ _a\"></span>tica <span class=\"_ _a\"></span>de Caract<span class=\"_ _a\"></span>erizaci\u00f3n de <span class=\"_ _a\"></span>Su<span class=\"_ _a\"></span>elos Marin<span class=\"_ _a\"></span>os (MAC<span class=\"_ _a\"></span>SM) que permita operar en <span class=\"_ _a\"></span>modo aut\u00f3nomo y real<span class=\"_ _a\"></span>izar las principales <span class=\"_ _a\"></span>operaciones geot<span class=\"_ _a\"></span>\u00e9cnicas.<span class=\"_ _a\"></span>  Este <span class=\"_ _18\"></span>proyecto, <span class=\"_ _18\"></span>junto<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>al <span class=\"_ _7\"></span>anteriormente <span class=\"_ _18\"></span>citado, <span class=\"_ _18\"></span>permitir<span class=\"_ _a\"></span>\u00e1 <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>fil<span class=\"_ _a\"></span>ial <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>ingenier\u00eda <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>Grupo<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>A<span class=\"_ _a\"></span>mper, <span class=\"_ _18\"></span>Proes Consultores, a<span class=\"_ _a\"></span>mpliar su <span class=\"_ _a\"></span>portfolio <span class=\"_ _a\"></span>de producto <span class=\"_ _a\"></span>ofertado <span class=\"_ _a\"></span>ante sus cl<span class=\"_ _a\"></span>ientes demanda<span class=\"_ _a\"></span>ntes de in<span class=\"_ _a\"></span>genier\u00eda civi<span class=\"_ _a\"></span>l en el \u00e1mbito marino (p<span class=\"_ _a\"></span>uertos, instalaciones portuar<span class=\"_ _a\"></span>ias, diques, panta<span class=\"_ _a\"></span>lanes, etc).<span class=\"_ _a\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Sherpa<span class=\"_ _a\"></span> </span>Proyecto <span class=\"_ _9\"></span>recurrente <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _9\"></span>Amper <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>des<span class=\"_ _a\"></span>arrollo <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>investig<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>f<span class=\"_ _9\"></span>am<span class=\"_ _a\"></span>ilia <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>productos Sherpa <span class=\"_ _18\"></span>con <span class=\"_ _7\"></span>funcionalidad <span class=\"_ _7\"></span>avanzada <span class=\"_ _18\"></span>que <span class=\"_ _18\"></span>permit<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ontrol, <span class=\"_ _18\"></span>supervisi\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>automatizaci\u00f3n <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>procesos en <span class=\"_ _16\"> </span>diferentes<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>sectores <span class=\"_ _22\"> </span>e <span class=\"_ _16\"> </span>i<span class=\"_ _a\"></span>ndustrias: <span class=\"_ _16\"> </span>utilities<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>energ\u00ed<span class=\"_ _a\"></span>a <span class=\"_ _16\"> </span>(redes <span class=\"_ _16\"> </span>el\u00e9c<span class=\"_ _a\"></span>tricas, <span class=\"_ _16\"> </span>renov<span class=\"_ _a\"></span>ables, <span class=\"_ _16\"> </span>oil&amp;gas, <span class=\"_ _22\"> </span>agua), industria, infraestructura d<span class=\"_ _a\"></span>e redes, transporte, <span class=\"_ _a\"></span>\u2026<span class=\"ff4\"> <span class=\"_ _a\"></span> </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Gemyc<span class=\"_ _a\"></span>-E4R </span>Con <span class=\"_ _9\"></span>este <span class=\"_ _18\"></span>proyec<span class=\"_ _a\"></span>to <span class=\"_ _9\"></span>se <span class=\"_ _18\"></span>pretende <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>desarrol<span class=\"_ _a\"></span>lo <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>inve<span class=\"_ _a\"></span>stigaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>familia <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>productos <span class=\"_ _18\"></span>Gemyc<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>para integraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>comunicaciones <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>centros <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>emergencias <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>oordinaci\u00f3n. <span class=\"_ _7\"></span>Dise\u00f1ados <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>sistemas de todo tama\u00f1o y redes<span class=\"_ _a\"></span> de comunicacio<span class=\"_ _a\"></span>nes, con arquitectura c<span class=\"_ _a\"></span>entralizada o distribuid<span class=\"_ _a\"></span>a.<span class=\"_ _a\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Clip-<span class=\"ls23\">On<span class=\"_ _3a\"> </span></span></span>Este <span class=\"_ _16\"> </span>proyecto <span class=\"_ _16\"> </span>consiste <span class=\"_ _16\"> </span>en<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>el <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>ise\u00f1o <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>fabricaci\u00f3n <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>ispositivos <span class=\"_ _22\"> </span><span class=\"ff9\">e<span class=\"_ _a\"></span>lectr\u00f3nicos <span class=\"_ _16\"> </span>\u201c</span>c<span class=\"_ _a\"></span>lip-<span class=\"ls1b\">on</span><span class=\"ff9\">\u201d</span> <span class=\"_ _4\"> </span>y <span class=\"_ _16\"> </span>p<span class=\"_ _a\"></span>asarelas \u201c<span class=\"ff4\">bridges</span>\u201d<span class=\"ff4\"> <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>omunicaciones <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>elulares <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>dist<span class=\"_ _a\"></span>intos <span class=\"_ _a\"></span>fabricantes <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e c<span class=\"_ _a\"></span>ontadores.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Comunicaciones <span class=\"_ _a\"></span>NB<span class=\"_ _9\"></span>-<span class=\"_ _3a\"> </span></span>IoT, <span class=\"_ _19\"> </span>Lora<span class=\"ff9\">, <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>per<span class=\"_ _a\"></span>miten <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>lectura <span class=\"_ _19\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _19\"> </span>modo <span class=\"_ _19\"> </span>digital <span class=\"_ _6\"> </span>y <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>\u201cnuble\u201d <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>c<span class=\"_ _a\"></span>ontadores <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>agua<span class=\"_ _a\"></span> </span>tradicionales. -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Alfred Siste<span class=\"_ _a\"></span>mas IoT </span>Mediante <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>pres<span class=\"_ _a\"></span>ente <span class=\"_ _a\"></span>proye<span class=\"_ _a\"></span>cto <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>pretende <span class=\"_ _9\"></span>sobrepasa<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>l\u00edmites <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>dom\u00f3tica <span class=\"_ _a\"></span>tr<span class=\"_ _a\"></span>adicional <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>situarse<span class=\"_ _a\"></span> en <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>campo <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _7\"></span>IoT<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>(<span class=\"_ _a\"></span>Internet <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>Things) <span class=\"_ _16\"> </span>mediante <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>desarrollo<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _4\"> </span>u<span class=\"_ _a\"></span>na <span class=\"_ _4\"></span>nueva <span class=\"_ _4\"> </span>plataforma<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>p<span class=\"_ _a\"></span>ara <span class=\"_ _4\"></span>la captaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>ac<span class=\"_ _a\"></span>tuaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>sensores <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>g<span class=\"_ _a\"></span>esti\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>informaci\u00f3n <span class=\"_ _7\"></span>aporta<span class=\"_ _a\"></span>da <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>unas <span class=\"_ _7\"></span>prest<span class=\"_ _a\"></span>aciones <span class=\"_ _7\"></span>y funcionalidades <span class=\"_ _a\"></span>muy <span class=\"_ _a\"></span>superiores <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>los sistem<span class=\"_ _a\"></span>as existen<span class=\"_ _a\"></span>tes en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>mercado, <span class=\"_ _a\"></span>aplicable <span class=\"_ _a\"></span>tanto <span class=\"_ _a\"></span>al sector <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la vivienda <span class=\"_ _7\"></span>y <span class=\"_ _4\"></span>los <span class=\"_ _7\"></span>edificios, <span class=\"_ _4\"></span>mercado <span class=\"_ _4\"></span>natural <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>empr<span class=\"_ _a\"></span>esa, <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>otros <span class=\"_ _4\"></span>sectores <span class=\"_ _4\"></span>potenciales <span class=\"_ _7\"></span>como <span class=\"_ _4\"></span>la industria. -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Hidr\u00f3gen<span class=\"_ _a\"></span>o. </span>Si bi<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>las altas <span class=\"_ _a\"></span>registrad<span class=\"_ _a\"></span>as <span class=\"_ _a\"></span>en e<span class=\"_ _a\"></span>l ejercici<span class=\"_ _a\"></span>o 2023 <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>relevantes <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>este <span class=\"_ _a\"></span>proyec<span class=\"_ _a\"></span>to<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>Amper tiene  presente  una<span class=\"_ _a\"></span>  l\u00ednea  de  investi<span class=\"_ _a\"></span>gaci\u00f3n  con  Hidr\u00f3gen<span class=\"_ _a\"></span>o. <span class=\"_ _19\"> </span>Con  el  presente <span class=\"_ _19\"> </span>proyecto  se  pretend<span class=\"_ _a\"></span>e<span class=\"_ _3a\"> </span>investigar <span class=\"_ _7\"></span>y <span class=\"_ _4\"></span>desarrol<span class=\"_ _a\"></span>lar <span class=\"_ _7\"></span>tres <span class=\"_ _4\"></span>t\u00e9cnicas <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>generac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>hidr\u00f3geno <span class=\"_ _4\"></span>verde <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>part<span class=\"_ _a\"></span>ir <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>energ\u00edas <span class=\"_ _4\"></span>solar <span class=\"_ _7\"></span>a<span class=\"_ _3a\"> </span>peque\u00f1a esc<span class=\"_ _a\"></span>ala (10kW) <span class=\"_ _a\"></span>utilizando <span class=\"_ _a\"></span>caracter\u00edst<span class=\"_ _a\"></span>icas <span class=\"_ _a\"></span>innovadoras <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el sec<span class=\"_ _a\"></span>tor que <span class=\"_ _a\"></span>permitan <span class=\"_ _a\"></span>un inc<span class=\"_ _a\"></span>remento del  r<span class=\"_ _a\"></span>endimiento <span class=\"_ _19\"> </span>global  d<span class=\"_ _a\"></span>el  s<span class=\"_ _a\"></span>istema  y<span class=\"_ _a\"></span>  re<span class=\"_ _a\"></span>duciendo <span class=\"_ _19\"> </span>el  c<span class=\"_ _a\"></span>oste  generac<span class=\"_ _a\"></span>i\u00f3n  r<span class=\"_ _a\"></span>especto <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>las  tecno<span class=\"_ _a\"></span>log\u00edas actuales. <span class=\"_ _7\"></span>Con <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>fin <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>frenar <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>dependencia <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>los <span class=\"_ _7\"></span>combustibles <span class=\"_ _7\"></span>f\u00f3siles <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>la<span class=\"_ _3a\"> </span>tendencia <span class=\"_ _18\"></span>creci<span class=\"_ _a\"></span>ente <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span> emisiones  de  gases  de  e<span class=\"_ _a\"></span>fecto  invernadero,  surge  l<span class=\"_ _a\"></span>a  necesidad  de  plantear  r<span class=\"_ _a\"></span>ecursos  energ\u00e9ticos renovables siendo el hi<span class=\"_ _a\"></span>dr\u00f3geno uno de los que <span class=\"_ _a\"></span>presenta mayor potenc<span class=\"_ _a\"></span>ial.<span class=\"_ _a\"></span> Para la obtenci\u00f3n d<span class=\"_ _a\"></span>e la energ\u00eda neces<span class=\"_ _a\"></span>aria para la rotur<span class=\"_ _a\"></span>a de los enlaces de H<span class=\"_ _3a\"> </span>2<span class=\"_ _3a\"> </span>O <span class=\"ls0\">mediante electr\u00f3lisis, se </span>puede <span class=\"_ _18\"></span>utilizar <span class=\"_ _7\"></span>energ\u00edas <span class=\"_ _18\"></span>re<span class=\"_ _a\"></span>novables, <span class=\"_ _18\"></span>pro<span class=\"_ _a\"></span>duciendo <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>esta <span class=\"_ _18\"></span>manera <span class=\"_ _18\"></span>hi<span class=\"_ _a\"></span>dr\u00f3geno <span class=\"_ _18\"></span>verd<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>apostando <span class=\"_ _7\"></span>por <span class=\"_ _18\"></span>una nueva <span class=\"_ _9\"></span>forma<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>energ\u00eda <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>impia. <span class=\"_ _18\"></span>Sin <span class=\"_ _18\"></span>embargo, <span class=\"_ _18\"></span>tanto <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>tecnolog\u00eda <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _9\"></span>pla<span class=\"_ _a\"></span>cas <span class=\"_ _9\"></span>solares <span class=\"_ _18\"></span>como <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>de electrolizadores <span class=\"_ _16\"> </span>existen <span class=\"_ _16\"> </span>p\u00e9<span class=\"_ _a\"></span>rdidas <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>nerg\u00e9ticas, <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>cuales <span class=\"_ _16\"> </span>afectan <span class=\"_ _16\"> </span>al <span class=\"_ _16\"> </span>rendimient<span class=\"_ _a\"></span>o <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span>l <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>istema <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>a <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>u coste. <span class=\"_ _a\"></span>Por <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>llo, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>presente <span class=\"_ _a\"></span>proy<span class=\"_ _a\"></span>ecto <span class=\"_ _a\"></span>pretende <span class=\"_ _9\"></span>investigar <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>des<span class=\"_ _a\"></span>arrollar <span class=\"_ _a\"></span>nuevas <span class=\"_ _9\"></span>t\u00e9cnicas <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>obtenci\u00f3n <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> hidr\u00f3geno <span class=\"_ _7\"></span>v<span class=\"_ _a\"></span>erde <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>partir <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _4\"></span>energ\u00eda <span class=\"_ _4\"></span>solar <span class=\"_ _7\"></span>que <span class=\"_ _4\"></span>solucionen <span class=\"_ _4\"></span>las <span class=\"_ _7\"></span>limit<span class=\"_ _a\"></span>aciones <span class=\"_ _7\"></span>ac<span class=\"_ _a\"></span>tuales, <span class=\"_ _7\"></span>mejorando <span class=\"_ _4\"></span>en eficiencia y reduciendo c<span class=\"_ _a\"></span>ostes.<span class=\"_ _a\"></span> Al <span class=\"_ _a\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>2022 <span class=\"_ _9\"></span>todos <span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>tos <span class=\"_ _a\"></span>proye<span class=\"_ _a\"></span>ctos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Des<span class=\"_ _a\"></span>arrollo <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>I<span class=\"_ _a\"></span>nnovaci\u00f3n <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>umplen <span class=\"_ _a\"></span>con <span class=\"_ _9\"></span>los requisitos <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>ser <span class=\"_ _7\"></span>activad<span class=\"_ _a\"></span>os <span class=\"_ _7\"></span>(ver <span class=\"_ _7\"></span>Nota <span class=\"_ _7\"></span>3.b). <span class=\"_ _7\"></span>Durante <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _7\"></span>2023 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>2022 <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>reconocido gastos por Desarrol<span class=\"_ _a\"></span>lo no activados en la cuenta <span class=\"_ _a\"></span>de p\u00e9rdidas y gan<span class=\"_ _a\"></span>ancias consolidada.<span class=\"_ _9\"></span> Derechos de uso<span class=\"_ _a\"></span><span class=\"ff4\"> </span>Se <span class=\"_ _16\"> </span>muestr<span class=\"_ _a\"></span>a <span class=\"_ _16\"> </span>a <span class=\"_ _22\"> </span>continuac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _16\"> </span>el<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>mov<span class=\"_ _a\"></span>imiento <span class=\"_ _16\"> </span>pro<span class=\"_ _a\"></span>ducido <span class=\"_ _16\"> </span>en <span class=\"_ _22\"> </span>el<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _16\"> </span>2023 <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>2022 <span class=\"_ _22\"> </span>distingui<span class=\"_ _a\"></span>endo <span class=\"_ _16\"> </span>las principales <span class=\"_ _16\"> </span>categor\u00edas <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>ac<span class=\"_ _a\"></span>tivos, <span class=\"_ _16\"> </span>fruto <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>r<span class=\"_ _a\"></span>econocimiento <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>derec<span class=\"_ _a\"></span>ho <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>uso <span class=\"_ _16\"> </span>consecuencia <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>la aplicaci\u00f3n de NIIF16<span class=\"_ _a\"></span>: Los <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>asociados <span class=\"_ _16\"> </span>contemplan <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>inmuebles<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>en <span class=\"_ _16\"> </span>los <span class=\"_ _7\"></span>que <span class=\"_ _16\"> </span>las <span class=\"_ _7\"></span>difere<span class=\"_ _a\"></span>ntes <span class=\"_ _7\"></span>f<span class=\"_ _a\"></span>iliales <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span>Amper realizan <span class=\"_ _7\"></span>sus <span class=\"_ _4\"></span>actividades <span class=\"_ _7\"></span>pr<span class=\"_ _a\"></span>oductivas, <span class=\"_ _4\"></span>incluida <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>sed<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>entral <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo, <span class=\"_ _4\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _4\"></span>diferentes <span class=\"_ _4\"></span>activos que <span class=\"_ _22\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _22\"> </span>grup<span class=\"_ _a\"></span>o <span class=\"_ _22\"> </span>ma<span class=\"_ _a\"></span>ntienen  arrendados  para <span class=\"_ _22\"> </span>su  operativa  diaria,  cuyas <span class=\"_ _22\"> </span>altas  son <span class=\"_ _e\"> </span>significativas  en <span class=\"_ _22\"> </span>el presente <span class=\"_ _7\"></span>ejercicio <span class=\"_ _18\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _18\"></span>componen <span class=\"_ _7\"></span>principalmente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>elementos <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>tra<span class=\"_ _a\"></span>nsporte, <span class=\"_ _18\"></span>gr\u00faas<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>alto <span class=\"_ _18\"></span>tonelaje,<span class=\"_ _a\"></span> veh\u00edculos <span class=\"_ _18\"></span>industriales<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>co<span class=\"_ _a\"></span>merciales, <span class=\"_ _18\"></span>utillaje <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>maq<span class=\"_ _a\"></span>uinaria <span class=\"_ _18\"></span>tanto <span class=\"_ _18\"></span>pesada <span class=\"_ _18\"></span>co<span class=\"_ _a\"></span>mo <span class=\"_ _18\"></span>equipos <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>soldadura <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> corte <span class=\"_ _6\"> </span>individuales <span class=\"_ _6\"> </span>as\u00ed <span class=\"_ _6\"> </span>como <span class=\"_ _6\"> </span>herramientas <span class=\"_ _6\"> </span>principalment<span class=\"_ _a\"></span>e, <span class=\"_ _6\"> </span>fundamentalmente<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>asociados <span class=\"_ _6\"> </span>al <span class=\"_ _6\"> </span>Grupo Nervi\u00f3n. El a<span class=\"_ _a\"></span>n\u00e1lisis <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>intang<span class=\"_ _a\"></span>ibles <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>detalla <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>N<span class=\"_ _a\"></span>ota <span class=\"_ _a\"></span>3.d <span class=\"_ _a\"></span>anterior. <span class=\"_ _9\"></span>Durante <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejercicio 2023 y 2022 no se h<span class=\"_ _a\"></span>an identificado indicios<span class=\"_ _a\"></span> de deterioro en los activ<span class=\"_ _a\"></span>os intangibles de vid<span class=\"_ _a\"></span>a \u00fatil definida.<span class=\"_ _a\"></span> Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span> n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>to<span class=\"_ _3\"></span>  31<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.2<span class=\"_ _3\"></span>2 Al<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span> Am<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rt<span class=\"_ _3\"></span>iz<span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>i\u00f3<span class=\"_ _3\"></span>n Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span> n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>to<span class=\"_ _3\"></span> 31<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.2<span class=\"_ _3\"></span>3 In<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>ue<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>es<span class=\"_ _3\"></span> 9.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>38<span class=\"_ _3\"></span> 1.<span class=\"_ _3\"></span>6<span class=\"_ _3\"></span>29<span class=\"_ _3\"></span> (1<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>88<span class=\"_ _3\"></span>3)<span class=\"_ _3\"></span> 9.<span class=\"_ _3\"></span>4<span class=\"_ _3\"></span>84<span class=\"_ _3\"></span> El<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>me<span class=\"_ _3\"></span>nt<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> t<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>an<span class=\"_ _3\"></span>sp<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>ut<span class=\"_ _3\"></span>il<span class=\"_ _3\"></span>la<span class=\"_ _3\"></span>je<span class=\"_ _3\"></span> 31<span class=\"ls0\"> </span>5.<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>44<span class=\"_ _3\"></span> (1<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span><span class=\"ls16\">601<span class=\"ls0\">) </span></span>3.<span class=\"_ _3\"></span>5<span class=\"_ _3\"></span>74<span class=\"_ _3\"></span> To<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> D<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>U<span class=\"_ _3\"></span>so 9.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>69<span class=\"_ _3\"></span> 6.773<span class=\"fs2\"> </span>(3.484)<span class=\"fs2\"> </span>13<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>05<span class=\"_ _3\"></span>8 Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span> n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>to<span class=\"_ _3\"></span>  31<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.2<span class=\"_ _3\"></span>1 Al<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>el<span class=\"_ _3\"></span> Pe<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>\u00edm<span class=\"_ _3\"></span>et<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>o Am<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rt<span class=\"_ _3\"></span>iz<span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>i\u00f3<span class=\"_ _3\"></span>n Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span> n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>to<span class=\"_ _3\"></span> 31<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.2<span class=\"_ _3\"></span>2 In<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>ue<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>es<span class=\"_ _3\"></span> 8.<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>99<span class=\"_ _3\"></span> 2.<span class=\"_ _3\"></span>9<span class=\"_ _3\"></span>45<span class=\"_ _3\"></span> (1<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>40<span class=\"_ _3\"></span>6)<span class=\"_ _3\"></span> 9.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>38<span class=\"_ _3\"></span> El<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>me<span class=\"_ _3\"></span>nt<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> t<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>an<span class=\"_ _3\"></span>sp<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>ut<span class=\"_ _3\"></span>il<span class=\"_ _3\"></span>la<span class=\"_ _3\"></span>je<span class=\"_ _3\"></span> 65<span class=\"ls0\"> </span>- (3<span class=\"_ _3\"></span>4<span class=\"_ _3\"></span>) 31<span class=\"ls0\"> </span>To<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> D<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>U<span class=\"_ _3\"></span>so 8.<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>64<span class=\"_ _3\"></span> 2.<span class=\"_ _3\"></span>9<span class=\"_ _3\"></span>45<span class=\"_ _3\"></span> (1<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>44<span class=\"_ _3\"></span>0)<span class=\"_ _3\"></span> 9.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>69<span class=\"_ _3a\"> </span>Variaci\u00f3n Ejercicio 2<span class=\"_ _a\"></span>022 Se citan a continuaci\u00f3<span class=\"_ _a\"></span>n las principales v<span class=\"_ _a\"></span>ariaciones incurridas dura<span class=\"_ _a\"></span>nte el ejercicio 2<span class=\"_ _a\"></span>022: <span class=\"_ _a\"></span> Cartera de Clientes<span class=\"_ _a\"></span> Como <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>onsecuencia <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>finalizaci\u00f3n <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>proceso <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>asignac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span>l <span class=\"_ _16\"> </span>precio <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>adquisici<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>las combinaciones <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>neg<span class=\"_ _a\"></span>ocio <span class=\"_ _a\"></span>(ver <span class=\"_ _9\"></span>nota <span class=\"_ _a\"></span>2 <span class=\"_ _9\"></span>anterior) <span class=\"_ _18\"></span>que <span class=\"_ _a\"></span>tu<span class=\"_ _a\"></span>vieron <span class=\"_ _a\"></span>lugar <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _a\"></span>2021 <span class=\"_ _9\"></span>Alfred <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Energy (ver <span class=\"_ _a\"></span>nota <span class=\"_ _a\"></span>2.3.<span class=\"_ _a\"></span>2.), <span class=\"_ _a\"></span><span class=\"ff9\">se <span class=\"_ _a\"></span>ha <span class=\"_ _9\"></span>procedido <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>dar <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>alta <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _a\"></span>efec<span class=\"_ _a\"></span>tos <span class=\"_ _a\"></span>2021 <span class=\"_ _a\"></span>bajo <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201c<span class=\"_ _a\"></span>Cartera <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Cl<span class=\"_ _a\"></span>ientes\u201d </span>por <span class=\"_ _22\"> </span>importe <span class=\"_ _22\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>1.7<span class=\"_ _a\"></span>98 <span class=\"_ _22\"> </span>miles <span class=\"_ _e\"> </span>de <span class=\"_ _22\"> </span>euros <span class=\"_ _22\"> </span>registra<span class=\"_ _a\"></span>ndo <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>v<span class=\"_ _a\"></span>alor <span class=\"_ _16\"> </span>raz<span class=\"_ _a\"></span>onable <span class=\"_ _22\"> </span>el <span class=\"_ _22\"> </span>activo <span class=\"_ _e\"> </span>identificado. <span class=\"_ _19\"> </span>En <span class=\"_ _16\"> </span>es<span class=\"_ _a\"></span>te sentido, se ha procedi<span class=\"_ _a\"></span>do a la reexpresi\u00f3n de d<span class=\"_ _a\"></span>icho saldo a 31 de d<span class=\"_ _a\"></span>iciembre de 2021.<span class=\"_ _9\"></span> Esta <span class=\"_ _17\"> </span>cart<span class=\"_ _a\"></span>era <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>clientes <span class=\"_ _15\"> </span>provi<span class=\"_ _a\"></span>ene <span class=\"_ _17\"> </span>fu<span class=\"_ _a\"></span>ndamentalmente <span class=\"_ _15\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>los<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>negoc<span class=\"_ _a\"></span>ios <span class=\"_ _17\"> </span>t<span class=\"_ _a\"></span>ecnol\u00f3gicos <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>Grupo<span class=\"_ _a\"></span> relacionados <span class=\"_ _1f\"> </span>con<span class=\"_ _a\"></span> <span class=\"_ _1f\"> </span>la <span class=\"_ _1f\"> </span>fabr<span class=\"_ _a\"></span>icaci\u00f3n <span class=\"_ _1f\"> </span>y <span class=\"_ _1f\"> </span>su<span class=\"_ _a\"></span>ministro <span class=\"_ _1f\"> </span>de <span class=\"_ _8\"> </span>sistemas <span class=\"_ _1f\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _15\"> </span>c<span class=\"_ _a\"></span>ontrol <span class=\"_ _1f\"> </span>energ\u00e9t<span class=\"_ _a\"></span>icos <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>pl<span class=\"_ _a\"></span>antas fotovoltaicas. Desarrollo e Innovac<span class=\"_ _a\"></span>i\u00f3n<span class=\"ff4\"> </span>El <span class=\"_ _9\"></span>siguiente <span class=\"_ _18\"></span>cuadro <span class=\"_ _9\"></span>mues<span class=\"_ _a\"></span>tra <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>i<span class=\"_ _a\"></span>mpacto <span class=\"_ _9\"></span>acum<span class=\"_ _a\"></span>ulado <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>20<span class=\"_ _a\"></span>22 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>todos <span class=\"_ _18\"></span>los <span class=\"_ _9\"></span>proy<span class=\"_ _a\"></span>ectos que <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _7\"></span>Amper <span class=\"_ _7\"></span>mantiene <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>activos <span class=\"_ _7\"> </span>intangibles <span class=\"_ _7\"> </span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>\u201cDesarro<span class=\"_ _a\"></span>llo <span class=\"_ _18\"></span>e <span class=\"_ _7\"> </span>Innovac<span class=\"_ _a\"></span>i\u00f3n\u201d. <span class=\"_ _7\"></span>Se indica igualmente e<span class=\"_ _a\"></span>l impacto acumulado de <span class=\"_ _a\"></span>la amortizaci\u00f3n de los mismos<span class=\"_ _a\"></span>:<span class=\"_ _a\"></span> Denominaci\u00f3n Proy<span class=\"_ _a\"></span>ecto Inicio Comercializaci\u00f3n<span class=\"_ _a\"></span> Condiciones de recuperabilidad (a\u00f1os) Valor neto 31.12.21 Amortizaci\u00f3n /Deterioro Altas Valor neto 31.12.22 Proyecto I.O.T. / Bri<span class=\"_ _a\"></span>dge NBIoT 2021 10<span class=\"ls0\"> </span>763<span class=\"ls0\"> </span>(254) - 509<span class=\"ls0\"> </span>Proyecto Antidr\u00f3<span class=\"_ _a\"></span>n. C-UAS 2021 10<span class=\"ls0\"> </span>2.104 (250) 152<span class=\"ls0\"> </span>2.006 Briareo. Inspecci\u00f3n<span class=\"_ _a\"></span> Torres 2021 10<span class=\"ls0\"> </span>1.130 (125)  - 1.005 Desarrollo Pile M<span class=\"_ _a\"></span>aster 2023 10<span class=\"ls0\"> </span>3.412 - 1.218 4.630 Desarrollo Minidrill<span class=\"_ _a\"></span> 2023 10<span class=\"ls0\"> </span>4.250 - 132<span class=\"ls0\"> </span>4.382 Rob\u00f3tica 2021 10<span class=\"ls0\"> </span>3.389 (385) - 3.004 Gateway E4R / 10<span class=\"_ _a\"></span>04 ATEX 2020 7 1.284 (251) - 1.033 Inspecci\u00f3n Torres<span class=\"_ _a\"></span> 2020 10<span class=\"ls0\"> </span>2.976 (344) - 2.632 Sistemas IoT / H<span class=\"_ _a\"></span>\u00e9rcules NBIOT<span class=\"_ _a\"></span> 2020 7 1.630 (243) 224<span class=\"ls0\"> </span>1.611<span class=\"_ _3a\"> </span>5G Ready 2020 7 292<span class=\"ls0\"> </span>(59) 233<span class=\"ls0\"> </span>SCADA IoT / Pulser<span class=\"_ _a\"></span> 2020 10<span class=\"ls0\"> </span>2.731 (340) 11<span class=\"ls0\"> </span>2.402 Evoluci\u00f3n ULISES V<span class=\"_ _a\"></span> 2015-2018 7 1.030 104<span class=\"ls0\"> </span>262<span class=\"ls0\"> </span>1.396 ULISES G 500<span class=\"_ _a\"></span> 2016-2018 7 588<span class=\"ls0\"> </span>(283) 72<span class=\"ls0\"> </span>377<span class=\"ls0\"> </span>SHERPA  2017-2021 7 2.023 655<span class=\"ls0\"> </span>446<span class=\"ls0\"> </span>3.124 Evoluci\u00f3n Sistemas REE<span class=\"_ _a\"></span> /Hond<span class=\"_ _a\"></span> 2017 7 173<span class=\"ls0\"> </span>(60) - 113<span class=\"ls0\"> </span>Equipo Interrum<span class=\"_ _a\"></span>pibilidad 2015-2018 7 149<span class=\"ls0\"> </span>(149) - 0 Gateway 61850<span class=\"_ _a\"></span> 2018 7 35<span class=\"ls0\"> </span>71<span class=\"ls0\"> </span>- 106<span class=\"ls0\"> </span>Seguidor Solar<span class=\"_ _a\"></span> 2022 7 121<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>240<span class=\"ls0\"> </span>AGC / Frontend<span class=\"_ _a\"></span> 2022 7 54<span class=\"ls0\"> </span>(5)<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>59<span class=\"ls0\"> </span>ETM / GEMYC / GCU<span class=\"_ _a\"></span> 2022 7 488<span class=\"ls0\"> </span>(70) 269<span class=\"ls0\"> </span>687<span class=\"ls0\"> </span>GEMYC / E4R<span class=\"_ _a\"></span> 2022 7 286<span class=\"ls0\"> </span>(41) 330<span class=\"ls0\"> </span>575<span class=\"ls0\"> </span>GCU 2022 7 333<span class=\"ls0\"> </span>(48) 379<span class=\"ls0\"> </span>664<span class=\"ls0\"> </span>Proyecto Hidr\u00f3gen<span class=\"_ _a\"></span>o 2024 10<span class=\"ls0\"> </span>2.752 (132) 3.651 6.271 Varios &lt;100 miles<span class=\"_ _a\"></span> \u20ac (NCC)<span class=\"ff4\"> </span>2016-2018 7 274<span class=\"ls0\"> </span>(271) 67<span class=\"ls0\"> </span>70<span class=\"ls0\"> </span>Sistemas SGINT<span class=\"_ _a\"></span> 2021 7 1.272 (145) 339<span class=\"ls0\"> </span>1.466 Clip<span class=\"ls0\">-On / Trackers </span>2019 7 1.036 (270) 534<span class=\"ls0\"> </span>1.300 Proyecto Inminenc<span class=\"_ _a\"></span>e 2024 10<span class=\"ls0\"> </span>0 - 166<span class=\"ls0\"> </span>166<span class=\"ls0\"> </span>Varios Alfred Sistem<span class=\"_ _a\"></span>as IOT 2022 7 936<span class=\"ls0\"> </span>(417) 892<span class=\"ls0\"> </span>1411 Total 35.511 (3.221) 9.182 41.472 El ep\u00edgrafe r<span class=\"_ _a\"></span>egistra por i<span class=\"_ _a\"></span>mporte de 9<span class=\"_ _a\"></span>.182 miles d<span class=\"_ _a\"></span>e euros <span class=\"_ _a\"></span>el reconocimiento <span class=\"_ _a\"></span>de la a<span class=\"_ _a\"></span>ctividad de D<span class=\"_ _a\"></span>esarrollo e Innovaci\u00f3n por el Gru<span class=\"_ _a\"></span>po Amper durante <span class=\"_ _a\"></span>el ejercicio <span class=\"_ _a\"></span>2022.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "5.<span class=\"ls0\"> <span class=\"_ _23\"> </span>Activos Intangibles </span>A <span class=\"_ _18\"></span><span class=\"ls0\">continuaci\u00f3n, <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>presenta <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span>talle <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _18\"></span>inmovilizado <span class=\"_ _18\"></span>inmaterial <span class=\"_ _18\"></span>al <span class=\"_ _18\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>dicie<span class=\"_ _a\"></span>mbre <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>2<span class=\"_ _a\"></span>02<span class=\"_ _a\"></span>3 <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>2022<span class=\"ls11\">, </span></span>as\u00ed como el movimi<span class=\"_ _a\"></span>ento en ambos ejercicios (mi<span class=\"_ _a\"></span>les de euros):<span class=\"_ _a\"></span> (*) Datos ree<span class=\"_ _3\"></span>xpresados. Ver Nota<span class=\"_ _3\"></span> 2.1 Variaci\u00f3n Ejercicio 2<span class=\"_ _a\"></span>023  Tecnolog\u00eda Este <span class=\"_ _e\"> </span>activo <span class=\"_ _e\"> </span>recoge  la <span class=\"_ _22\"> </span>tec<span class=\"_ _a\"></span>nolog\u00eda  de <span class=\"_ _22\"> </span>vanguardia  utilizada <span class=\"_ _22\"> </span>p<span class=\"_ _a\"></span>or <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>diferentes  sociedades <span class=\"_ _e\"> </span>adquiridas relativas <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>sistem<span class=\"_ _a\"></span>as <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>solucion<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>t\u00e9cnicas <span class=\"_ _a\"></span>para <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>industria<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>(industria <span class=\"_ _a\"></span>4.0), <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>transporte <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>eficiencia energ\u00e9tica <span class=\"_ _17\"> </span>mediante <span class=\"_ _17\"> </span>el <span class=\"_ _29\"> </span>us<span class=\"_ _a\"></span>o <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>tecno<span class=\"_ _a\"></span>log\u00edas <span class=\"_ _29\"> </span>avanz<span class=\"_ _a\"></span>adas <span class=\"_ _29\"> </span>para <span class=\"_ _29\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _29\"> </span>control <span class=\"_ _17\"> </span>y <span class=\"_ _29\"> </span>c<span class=\"_ _a\"></span>omunicaciones <span class=\"_ _29\"> </span>que<span class=\"_ _a\"></span> contribuyen <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>lograr <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>ahorro <span class=\"_ _7\"></span>energ\u00e9tico,<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>incrementado <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>productividad <span class=\"_ _7\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>sectores <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>que operan. <span class=\"_ _6\"> </span>Igualmente <span class=\"_ _6\"> </span>registra <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>tecnolog\u00eda <span class=\"_ _6\"> </span>propia <span class=\"_ _6\"> </span>necesaria <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>realizaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>proyectos <span class=\"_ _6\"> </span>de comunicaciones <span class=\"_ _18\"></span>y <span class=\"_ _9\"></span>control <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>ind<span class=\"_ _a\"></span>ustria <span class=\"_ _9\"></span>aeron\u00e1utica<span class=\"_ _a\"></span>, <span class=\"_ _9\"></span>energ\u00e9tica, <span class=\"_ _18\"></span>medioambienta<span class=\"_ _a\"></span>l, <span class=\"_ _9\"></span>mar\u00edtima <span class=\"_ _18\"></span>y <span class=\"_ _9\"></span>defensa<span class=\"_ _a\"></span> en <span class=\"_ _a\"></span>cuerpos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>uerzas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>guridad <span class=\"_ _a\"></span>nacionales <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>extra<span class=\"_ _a\"></span>njeros. <span class=\"_ _a\"></span>Dicho<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>activo, <span class=\"_ _a\"></span>ate<span class=\"_ _a\"></span>ndiendo <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>las<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>normas <span class=\"_ _a\"></span>de valoraci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _9\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _18\"></span>para <span class=\"_ _7\"></span>esta <span class=\"_ _18\"></span>clase <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>activos, <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>er\u00e1 <span class=\"_ _18\"></span>objeto <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>una <span class=\"_ _18\"></span>am<span class=\"_ _a\"></span>ortizaci\u00f3n <span class=\"_ _18\"></span>l<span class=\"_ _a\"></span>ineal <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>5<span class=\"_ _9\"></span>-7<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>a\u00f1os, reflejando as\u00ed la p\u00e9rdid<span class=\"_ _a\"></span>a de valor que el paso d<span class=\"_ _a\"></span>el tiempo promueve en e<span class=\"_ _a\"></span>l mismo.<span class=\"_ _a\"></span> Propiedad Industrial<span class=\"_ _a\"></span> Este <span class=\"_ _18\"></span>activo <span class=\"_ _18\"></span>r<span class=\"_ _a\"></span>ecoge <span class=\"_ _18\"></span>la<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>propiedad <span class=\"_ _18\"></span>i<span class=\"_ _a\"></span>ndustrial <span class=\"_ _18\"></span>necesar<span class=\"_ _a\"></span>ia <span class=\"_ _18\"></span>para <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>realizaci\u00f3n <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>proyectos<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>\u00e1mbito <span class=\"_ _18\"></span>de sectores <span class=\"_ _18\"></span>tales<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>como <span class=\"_ _7\"></span>Seguridad, <span class=\"_ _18\"></span>Defe<span class=\"_ _a\"></span>nsa <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>C<span class=\"_ _a\"></span>omunicaciones <span class=\"_ _18\"></span>Aero<span class=\"_ _a\"></span>n\u00e1uticas, <span class=\"_ _7\"></span>entre <span class=\"_ _9\"></span>otros<span class=\"_ _a\"></span>, <span class=\"_ _18\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>esarrollo de <span class=\"_ _4\"></span>capacidades <span class=\"_ _16\"> </span>internas <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>usceptibles <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>ser <span class=\"_ _4\"> </span>incorpor<span class=\"_ _a\"></span>adas <span class=\"_ _4\"></span>a <span class=\"_ _4\"> </span>la <span class=\"_ _16\"> </span>tecnolog\u00eda <span class=\"_ _4\"> </span>bas<span class=\"_ _a\"></span>e <span class=\"_ _4\"></span>ya <span class=\"_ _4\"> </span>instalada<span class=\"_ _a\"></span>. <span class=\"_ _4\"></span>Dicho activo, atendie<span class=\"_ _a\"></span>ndo a <span class=\"_ _a\"></span>las normas <span class=\"_ _a\"></span>de valorac<span class=\"_ _a\"></span>i\u00f3n del Gr<span class=\"_ _a\"></span>upo para <span class=\"_ _a\"></span>esta clase <span class=\"_ _a\"></span>de activos<span class=\"_ _a\"></span>, ser\u00e1 objeto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>una amortizaci\u00f3n <span class=\"_ _a\"></span>lineal <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>5<span class=\"_ _a\"></span>-7 <span class=\"_ _a\"></span>a\u00f1os, <span class=\"_ _a\"></span>reflejand<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>la p<span class=\"_ _a\"></span>\u00e9rdida <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>paso <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>tiempo <span class=\"_ _a\"></span>promu<span class=\"_ _a\"></span>eve <span class=\"_ _a\"></span>en el mismo Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>r n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>o 3<span class=\"_ _3\"></span>1.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>22<span class=\"_ _3\"></span> (<span class=\"_ _3\"></span>*)<span class=\"_ _3\"></span> Al<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>  p<span class=\"_ _3\"></span>er<span class=\"_ _3\"></span>\u00ed<span class=\"_ _3\"></span>me<span class=\"_ _3\"></span>tr<span class=\"_ _3\"></span>o N<span class=\"_ _3\"></span>et<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>s (<span class=\"_ _3\"></span>No<span class=\"_ _3\"></span>ta<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>2.<span class=\"_ _3\"></span>3)<span class=\"_ _3\"></span> Al<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>/ Ba<span class=\"_ _3\"></span>j<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>s/<span class=\"_ _3\"></span> Tr<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>sp<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>s Am<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rt<span class=\"_ _3\"></span>z<span class=\"_ _3\"></span>. Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>r n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>o 3<span class=\"_ _3\"></span>1.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>23<span class=\"_ _3\"></span> Te<span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>no<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>og<span class=\"_ _3\"></span>\u00ed<span class=\"_ _3\"></span>a 7.574 - 204<span class=\"ls0\"> </span>(1.451) 6.327 Pr<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>ie<span class=\"_ _3\"></span>da<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>nd<span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>l 1.321 - (466)<span class=\"ls0\"> </span>(30)<span class=\"ls0\"> </span>825<span class=\"ls0\"> </span>C<span class=\"_ _3\"></span>ar<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Cl<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>en<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>  13.823 - 371<span class=\"ls0\"> </span>(2.513) 11.681 D<span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>ar<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ol<span class=\"_ _3\"></span>lo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>In<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _3\"></span> 41.472 - 10.588 (4.422) 47.638 D<span class=\"_ _3\"></span>er<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> U<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>o 9.769 - 6.773 (3.484) 13.058 To<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l 73.959 - 17.470 (11.900) 79.529 Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>r n<span class=\"_ _3\"></span>et<span class=\"_ _3\"></span>o 3<span class=\"_ _3\"></span>1.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>21<span class=\"_ _3\"></span> Al<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>  p<span class=\"_ _3\"></span>er<span class=\"_ _3\"></span>\u00ed<span class=\"_ _3\"></span>me<span class=\"_ _3\"></span>tr<span class=\"_ _3\"></span>o N<span class=\"_ _3\"></span>et<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>s (<span class=\"_ _3\"></span>No<span class=\"_ _3\"></span>ta<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>2.<span class=\"_ _3\"></span>3)<span class=\"_ _3\"></span> Al<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>/ <span class=\"_ _3\"></span>Ba<span class=\"_ _3\"></span>j<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>s/<span class=\"_ _3\"></span> Tr<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>sp<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>s Am<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rt<span class=\"_ _3\"></span>z<span class=\"_ _3\"></span>. Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>r n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>o 3<span class=\"_ _3\"></span>1.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>22<span class=\"_ _3\"></span> (<span class=\"_ _3\"></span>*)<span class=\"_ _3\"></span> Te<span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>no<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>og<span class=\"_ _3\"></span>\u00ed<span class=\"_ _3\"></span>a 12.163 - - (4.589) 7.574 Pr<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>ie<span class=\"_ _3\"></span>da<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>nd<span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>l 1.399 (6)<span class=\"ls0\"> </span>68<span class=\"ls0\"> </span>(140)<span class=\"ls0\"> </span>1.321 C<span class=\"_ _3\"></span>ar<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Cl<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>en<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>  13.396 - 782<span class=\"ls0\"> </span>(355)<span class=\"ls0\"> </span>13.823 D<span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>ar<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ol<span class=\"_ _3\"></span>lo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>In<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _3\"></span> 35.511 1.186 7.996 (3.221) 41.472 D<span class=\"_ _3\"></span>er<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> U<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>o 8.264 - 2.945 (1.440) 9.769 To<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l 70.733 1.180 11.791 (9.745) 73.959<span class=\"_ _3a\"> </span>Cartera de Clientes<span class=\"_ _a\"></span> Como <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>onsecuencia <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>finalizaci\u00f3n <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>proceso <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>asignac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span>l <span class=\"_ _16\"> </span>precio <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>adquisici<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>las combinaciones <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>n<span class=\"_ _a\"></span>egocio <span class=\"_ _7\"></span>que <span class=\"_ _9\"></span>tuvi<span class=\"_ _a\"></span>eron <span class=\"_ _18\"></span>lugar <span class=\"_ _18\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _18\"></span>2022 <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>Ro<span class=\"_ _a\"></span>bert <span class=\"_ _18\"></span>West <span class=\"_ _18\"></span>Limited <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>Optimus Service <span class=\"_ _18\"></span>Iber<span class=\"_ _a\"></span>ia <span class=\"_ _18\"></span>S.L. <span class=\"_ _7\"></span>(ver <span class=\"_ _18\"></span>nota <span class=\"_ _18\"></span>2.<span class=\"_ _a\"></span>3.2.), <span class=\"_ _7\"></span>se <span class=\"_ _18\"></span>ha <span class=\"_ _18\"></span>proc<span class=\"_ _a\"></span>edido <span class=\"_ _18\"></span>a <span class=\"_ _7\"></span>dar <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>a<span class=\"_ _a\"></span>lta <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _18\"></span>efectos <span class=\"_ _7\"></span>2022 <span class=\"_ _18\"></span>b<span class=\"_ _a\"></span>ajo <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>ep\u00edgrafe \u201cCartera <span class=\"_ _22\"> </span>de  Clientes\u201d <span class=\"_ _22\"> </span><span class=\"ff4 ls3\">el<span class=\"ls0\">  importe <span class=\"_ _22\"> </span>de  </span>1.186<span class=\"ls0\"> <span class=\"_ _22\"> </span>miles<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>de  eu<span class=\"_ _3\"></span>ros<span class=\"_ _a\"></span>, <span class=\"_ _22\"> </span>registran<span class=\"_ _a\"></span><span class=\"ls3\">do</span> <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>v<span class=\"_ _a\"></span>alor <span class=\"_ _e\"> </span>razonable <span class=\"_ _22\"> </span>el  activo </span></span>identificado. <span class=\"_ _7\"></span>En <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>sentido, <span class=\"_ _7\"></span>se <span class=\"_ _18\"></span>ha <span class=\"_ _7\"></span>procedido <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>reexpresi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>dicho <span class=\"_ _7\"></span>saldo <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de 202<span class=\"ls0\">2. </span>Esta <span class=\"_ _17\"> </span>cart<span class=\"_ _a\"></span>era <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>clientes <span class=\"_ _15\"> </span>provi<span class=\"_ _a\"></span>ene <span class=\"_ _15\"> </span>fund<span class=\"_ _a\"></span>amentalmente <span class=\"_ _15\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>los<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>negoc<span class=\"_ _a\"></span>ios <span class=\"_ _15\"> </span>tecnol\u00f3gicos<span class=\"_ _a\"></span> <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>Grupo<span class=\"_ _a\"></span> relacionados <span class=\"_ _1f\"> </span>con<span class=\"_ _a\"></span> <span class=\"_ _1f\"> </span>la <span class=\"_ _1f\"> </span>fabr<span class=\"_ _a\"></span>icaci\u00f3n <span class=\"_ _1f\"> </span>y <span class=\"_ _1f\"> </span>su<span class=\"_ _a\"></span>ministro <span class=\"_ _1f\"> </span>de <span class=\"_ _8\"> </span>sistemas <span class=\"_ _1f\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span> <span class=\"_ _1f\"> </span>control<span class=\"_ _a\"></span> <span class=\"_ _15\"> </span>e<span class=\"_ _a\"></span>nerg\u00e9ticos <span class=\"_ _8\"> </span>en <span class=\"_ _1f\"> </span>pl<span class=\"_ _a\"></span>antas fotovoltaicas. Desarrollo e Innovac<span class=\"_ _a\"></span>i\u00f3n<span class=\"ff4\"> </span>El <span class=\"_ _9\"></span>siguiente <span class=\"_ _18\"></span>cuadro <span class=\"_ _9\"></span>mues<span class=\"_ _a\"></span>tra <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>i<span class=\"_ _a\"></span>mpacto <span class=\"_ _9\"></span>acum<span class=\"_ _a\"></span>ulado <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>2<span class=\"_ _9\"></span><span class=\"ls1b\">02</span>3 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>todos <span class=\"_ _18\"></span>los <span class=\"_ _9\"></span>proy<span class=\"_ _a\"></span>ectos que <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _7\"></span>Amper <span class=\"_ _7\"></span>mantiene <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>activos <span class=\"_ _7\"> </span>intangibles <span class=\"_ _7\"> </span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>\u201cDesarro<span class=\"_ _a\"></span>llo <span class=\"_ _18\"></span>e <span class=\"_ _7\"> </span>Innovac<span class=\"_ _a\"></span>i\u00f3n\u201d<span class=\"_ _a\"></span><span class=\"ff4\">. <span class=\"_ _7\"></span>Se </span>indica igualmente e<span class=\"_ _a\"></span>l impacto acumulado de <span class=\"_ _a\"></span>la amortizaci\u00f3n de los mismos<span class=\"_ _a\"></span>:<span class=\"_ _3a\"> </span>Denominaci\u00f3n Proy<span class=\"_ _a\"></span>ecto Inicio Comercializaci\u00f3n<span class=\"_ _a\"></span> Condiciones de recuperabilidad (a\u00f1os) Valor neto 31.12.22 Amortizaci\u00f3n /Deterioro Altas Valor neto 31.12.23 Proyecto I.O.T. / Bri<span class=\"_ _a\"></span>dge NBIoT 2021 10<span class=\"ls0\"> </span>509<span class=\"ls0\"> </span>(61) - 448<span class=\"ls0\"> </span>Proyecto Antidr\u00f3<span class=\"_ _a\"></span>n. C-UAS 2021 10<span class=\"ls0\"> </span>2.006 (195) 120<span class=\"ls0\"> </span>1.931 Briareo. Inspecci\u00f3n<span class=\"_ _a\"></span> Torres 2021 10<span class=\"ls0\"> </span>1.005 (120) --<span class=\"ls0\"> </span>885<span class=\"ls0\"> </span>Desarrollo Pile M<span class=\"_ _a\"></span>aster 2024 10<span class=\"ls0\"> </span>4.630 - 996<span class=\"ls0\"> </span>5.626 Desarrollo Minidrill<span class=\"_ _a\"></span> 2024 10<span class=\"ls0\"> </span>4.382 - 105<span class=\"ls0\"> </span>4.487 Rob\u00f3tica 2021 10<span class=\"ls0\"> </span>3.004 (451) - 2.553 Gateway E4R / 10<span class=\"_ _a\"></span>04 ATEX 2020 7 1.033 (277) - 756<span class=\"ls0\"> </span>Inspecci\u00f3n Torres<span class=\"_ _a\"></span> 2020 10<span class=\"ls0\"> </span>2.632 (338) - 2.294 Sistemas IoT / H<span class=\"_ _a\"></span>\u00e9rcules NBIOT<span class=\"_ _a\"></span> 2020 7 1.611 (352) 811<span class=\"ls0\"> </span>2.070 5G Ready 2020 7 233<span class=\"ls0\"> </span>(63) - 170<span class=\"ls0\"> </span>SCADA IoT / Pulser<span class=\"_ _a\"></span> 2020 10<span class=\"ls0\"> </span>2.402 (330) 2 2.074 Evoluci\u00f3n ULISES V<span class=\"_ _a\"></span> 2015-2018 7 1.396 (263) 864<span class=\"ls0\"> </span>1.997 ULISES G 500<span class=\"_ _a\"></span> 2016-2018 7 377<span class=\"ls0\"> </span>(46) 211<span class=\"ls0\"> </span>542<span class=\"ls0\"> </span>SHERPA  2017-2021 7 3.124 (484) 1.770 4.410 Evoluci\u00f3n Sistemas REE<span class=\"_ _a\"></span> /Hond<span class=\"_ _a\"></span> 2017 7 113<span class=\"ls0\"> </span>(35) - 78<span class=\"ls0\"> </span>Gateway 61850<span class=\"_ _a\"></span> 2018 7 106<span class=\"ls0\"> </span>(33) - 73<span class=\"ls0\"> </span>Seguidor Solar<span class=\"_ _a\"></span> 2022 7 240<span class=\"ls0\"> </span>(49) - 191<span class=\"ls0\"> </span>AGC / Frontend<span class=\"_ _a\"></span> 2022 7 59<span class=\"ls0\"> </span>(6)<span class=\"ls0\"> </span>1 54<span class=\"ls0\"> </span>ETM / GEMYC / GCU<span class=\"_ _a\"></span> 2022 7 687<span class=\"ls0\"> </span>(108) 674<span class=\"ls0\"> </span>1.253 GEMYC / E4R<span class=\"_ _a\"></span> 2022 7 575<span class=\"ls0\"> </span>(88) 920<span class=\"ls0\"> </span>1.407 GCU 2022 7 664<span class=\"ls0\"> </span>(102) 224<span class=\"ls0\"> </span>786<span class=\"ls0\"> </span>Proyecto Hidr\u00f3gen<span class=\"_ _a\"></span>o 2024 10<span class=\"ls0\"> </span>6.271 0 179<span class=\"ls0\"> </span>6.450 Varios &lt;100 miles<span class=\"_ _a\"></span> \u20ac (NCC)<span class=\"ff4\"> </span>2016-2018 7 70<span class=\"ls0\"> </span>(11) 287<span class=\"ls0\"> </span>346<span class=\"ls0\"> </span>Sistemas SGINT<span class=\"_ _a\"></span> 2021 7 1.466 (209) 450<span class=\"ls0\"> </span>1.707 Clip<span class=\"ls0\">-On / Trackers </span>2019 7 1.300 (239) 1.846 2.907 Inminence 2024 10<span class=\"ls0\"> </span>166<span class=\"ls0\"> </span>(24) 79<span class=\"ls0\"> </span>221<span class=\"ls0\"> </span>Alfred Sistemas IOT<span class=\"_ _a\"></span> 2022 7 1.411 (538) 1.049 1.922   <span class=\"ls0\">Total </span>41.472 (4.422) 10.588 47.638 El  ep\u00edgraf<span class=\"_ _a\"></span>e  registra <span class=\"_ _19\"> </span>por <span class=\"_ _19\"> </span>importe  de <span class=\"_ _19\"> </span>10.<span class=\"_ _a\"></span>588 <span class=\"_ _19\"> </span>miles  de <span class=\"_ _19\"> </span>euros  el <span class=\"_ _19\"> </span>reconocimiento <span class=\"_ _19\"> </span>de  la <span class=\"_ _19\"> </span>actividad <span class=\"_ _19\"> </span>de Desarrollo <span class=\"_ _22\"> </span>e  Innovaci\u00f3n <span class=\"_ _22\"> </span>por  el <span class=\"_ _16\"> </span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _22\"> </span>Amper  durante <span class=\"_ _22\"> </span>el  ejercicio  2023<span class=\"lsc\">, <span class=\"_ _22\"> </span></span>dest<span class=\"_ _a\"></span>acando <span class=\"_ _e\"> </span>los <span class=\"_ _22\"> </span>sigui<span class=\"_ _a\"></span>entes proyectos: -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Pile Master. <span class=\"_ _a\"></span> </span>Durante <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _9\"></span>2<span class=\"_ _a\"></span>023 <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>han <span class=\"_ _7\"></span>incurrido <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ostes <span class=\"_ _18\"></span>valorad<span class=\"_ _a\"></span>os <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>996 <span class=\"_ _7\"></span>miles <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>euros <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>desti<span class=\"_ _a\"></span>nados <span class=\"_ _18\"></span>a concluir  el  proyecto  cuyos  costes  totales  han  ascendido  a <span class=\"_ _e\"> </span>5.626  miles  de <span class=\"_ _19\"> </span>euros  y  cuya <span class=\"_ _e\"> </span>fase  de comercializaci\u00f3n <span class=\"_ _16\"> </span>se <span class=\"_ _22\"> </span>iniciar\u00e1 <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>partir <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>el <span class=\"_ _16\"> </span>ejercicio <span class=\"_ _16\"> </span>20<span class=\"_ _a\"></span>24. <span class=\"_ _16\"> </span>El <span class=\"_ _16\"> </span>objetivo <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>proy<span class=\"_ _a\"></span>ecto <span class=\"_ _16\"> </span>ha <span class=\"_ _16\"> </span>consistido <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _16\"> </span>la<span class=\"_ _3a\"> </span> investigaci\u00f3n <span class=\"_ _5\"> </span>y <span class=\"_ _6\"> </span>desarr<span class=\"_ _a\"></span>ollo <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>un <span class=\"_ _6\"> </span>\u201cSist<span class=\"_ _a\"></span>ema <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>Limpieza <span class=\"_ _5\"> </span>y <span class=\"_ _6\"> </span>Ausc<span class=\"_ _a\"></span>ultaci\u00f3n <span class=\"_ _6\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>Pilotes <span class=\"_ _5\"> </span>Submarinos\u201d<span class=\"_ _a\"></span>,<span class=\"_ _3a\"> </span> especialmente <span class=\"_ _22\"> </span>par<span class=\"_ _a\"></span>a <span class=\"_ _22\"> </span>muelles <span class=\"_ _22\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>pantalanes, <span class=\"_ _22\"> </span>c<span class=\"_ _a\"></span>onsistente <span class=\"_ _22\"> </span>en <span class=\"_ _e\"> </span>un <span class=\"_ _22\"> </span>equipo <span class=\"_ _e\"> </span>robotizado <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>t<span class=\"_ _a\"></span>eleoperado <span class=\"_ _22\"> </span>qu<span class=\"_ _a\"></span>e realice <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>limpieza <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _4\"></span>las <span class=\"_ _4\"> </span>superfici<span class=\"_ _a\"></span>es <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"> </span>pilotes, <span class=\"_ _16\"> </span>y <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>manera <span class=\"_ _4\"></span>simult\u00e1n<span class=\"_ _a\"></span>ea <span class=\"_ _4\"></span>realice <span class=\"_ _4\"></span>grabaciones<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>de im\u00e1genes para la r<span class=\"_ _a\"></span>ealizaci\u00f3n de estud<span class=\"_ _a\"></span>ios posteriores.<span class=\"_ _a\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Minidrill<span class=\"_ _a\"></span> </span>Durante <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _9\"></span>2<span class=\"_ _a\"></span>023 <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>han <span class=\"_ _7\"></span>incurrido <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ostes <span class=\"_ _18\"></span>valorad<span class=\"_ _a\"></span>os <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>105 <span class=\"_ _7\"></span>miles <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>euros <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>desti<span class=\"_ _a\"></span>nados <span class=\"_ _18\"></span>a concluir  el  proyecto  cuyos  costes  totales  han  ascendido  a <span class=\"_ _e\"> </span>4.487  miles  de  euros  y <span class=\"_ _e\"> </span>cuya  fase  de comercializaci\u00f3n <span class=\"_ _16\"> </span>se <span class=\"_ _22\"> </span>iniciar\u00e1 <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>partir <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>el <span class=\"_ _16\"> </span>ejercicio <span class=\"_ _16\"> </span>20<span class=\"_ _a\"></span>24. <span class=\"_ _16\"> </span>El <span class=\"_ _16\"> </span>objetivo <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>proy<span class=\"_ _a\"></span>ecto  ha <span class=\"_ _4\"> </span>consisti<span class=\"_ _a\"></span>do <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>la investigaci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>desarrollo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>m\u00e1quina <span class=\"_ _a\"></span>Autom\u00e1<span class=\"_ _a\"></span>tica <span class=\"_ _a\"></span>de Caract<span class=\"_ _a\"></span>erizaci\u00f3n de <span class=\"_ _a\"></span>Su<span class=\"_ _a\"></span>elos Marin<span class=\"_ _a\"></span>os (MAC<span class=\"_ _a\"></span>SM) que permita operar en <span class=\"_ _a\"></span>modo aut\u00f3nomo y real<span class=\"_ _a\"></span>izar las principales <span class=\"_ _a\"></span>operaciones geot<span class=\"_ _a\"></span>\u00e9cnicas.<span class=\"_ _a\"></span>  Este <span class=\"_ _18\"></span>proyecto, <span class=\"_ _18\"></span>junto<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>al <span class=\"_ _7\"></span>anteriormente <span class=\"_ _18\"></span>citado, <span class=\"_ _18\"></span>permitir<span class=\"_ _a\"></span>\u00e1 <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>fil<span class=\"_ _a\"></span>ial <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>ingenier\u00eda <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>Grupo<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>A<span class=\"_ _a\"></span>mper, <span class=\"_ _18\"></span>Proes Consultores, a<span class=\"_ _a\"></span>mpliar su <span class=\"_ _a\"></span>portfolio <span class=\"_ _a\"></span>de producto <span class=\"_ _a\"></span>ofertado <span class=\"_ _a\"></span>ante sus cl<span class=\"_ _a\"></span>ientes demanda<span class=\"_ _a\"></span>ntes de in<span class=\"_ _a\"></span>genier\u00eda civi<span class=\"_ _a\"></span>l en el \u00e1mbito marino (p<span class=\"_ _a\"></span>uertos, instalaciones portuar<span class=\"_ _a\"></span>ias, diques, panta<span class=\"_ _a\"></span>lanes, etc).<span class=\"_ _a\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Sherpa<span class=\"_ _a\"></span> </span>Proyecto <span class=\"_ _9\"></span>recurrente <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _9\"></span>Amper <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>des<span class=\"_ _a\"></span>arrollo <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>investig<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>f<span class=\"_ _9\"></span>am<span class=\"_ _a\"></span>ilia <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>productos Sherpa <span class=\"_ _18\"></span>con <span class=\"_ _7\"></span>funcionalidad <span class=\"_ _7\"></span>avanzada <span class=\"_ _18\"></span>que <span class=\"_ _18\"></span>permit<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ontrol, <span class=\"_ _18\"></span>supervisi\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>automatizaci\u00f3n <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>procesos en <span class=\"_ _16\"> </span>diferentes<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>sectores <span class=\"_ _22\"> </span>e <span class=\"_ _16\"> </span>i<span class=\"_ _a\"></span>ndustrias: <span class=\"_ _16\"> </span>utilities<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>energ\u00ed<span class=\"_ _a\"></span>a <span class=\"_ _16\"> </span>(redes <span class=\"_ _16\"> </span>el\u00e9c<span class=\"_ _a\"></span>tricas, <span class=\"_ _16\"> </span>renov<span class=\"_ _a\"></span>ables, <span class=\"_ _16\"> </span>oil&amp;gas, <span class=\"_ _22\"> </span>agua), industria, infraestructura d<span class=\"_ _a\"></span>e redes, transporte, <span class=\"_ _a\"></span>\u2026<span class=\"ff4\"> <span class=\"_ _a\"></span> </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Gemyc<span class=\"_ _a\"></span>-E4R </span>Con <span class=\"_ _9\"></span>este <span class=\"_ _18\"></span>proyec<span class=\"_ _a\"></span>to <span class=\"_ _9\"></span>se <span class=\"_ _18\"></span>pretende <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>desarrol<span class=\"_ _a\"></span>lo <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>inve<span class=\"_ _a\"></span>stigaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>familia <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>productos <span class=\"_ _18\"></span>Gemyc<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>para integraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>comunicaciones <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>centros <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>emergencias <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>oordinaci\u00f3n. <span class=\"_ _7\"></span>Dise\u00f1ados <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>sistemas de todo tama\u00f1o y redes<span class=\"_ _a\"></span> de comunicacio<span class=\"_ _a\"></span>nes, con arquitectura c<span class=\"_ _a\"></span>entralizada o distribuid<span class=\"_ _a\"></span>a.<span class=\"_ _a\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Clip-<span class=\"ls23\">On<span class=\"_ _3a\"> </span></span></span><span class=\"ff4\"> / track<span class=\"_ _a\"></span>ers </span>Este <span class=\"_ _16\"> </span>proyecto <span class=\"_ _16\"> </span>consiste <span class=\"_ _16\"> </span>en<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>el <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>ise\u00f1o <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>fabricaci\u00f3n <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>ispositivos <span class=\"_ _22\"> </span><span class=\"ff9\">e<span class=\"_ _a\"></span>lectr\u00f3nicos <span class=\"_ _16\"> </span>\u201c</span>c<span class=\"_ _a\"></span>lip-<span class=\"ls1b\">on</span><span class=\"ff9\">\u201d</span> <span class=\"_ _4\"> </span>y <span class=\"_ _16\"> </span>p<span class=\"_ _a\"></span>asarelas \u201c<span class=\"ff4\">bridges</span>\u201d<span class=\"ff4\"> <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>omunicaciones <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>elulares <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>dist<span class=\"_ _a\"></span>intos <span class=\"_ _a\"></span>fabricantes <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e c<span class=\"_ _a\"></span>ontadores.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Comunicaciones <span class=\"_ _a\"></span>NB<span class=\"_ _9\"></span>-<span class=\"_ _3a\"> </span></span>IoT, <span class=\"_ _19\"> </span>Lora<span class=\"ff9\">, <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>per<span class=\"_ _a\"></span>miten <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>lectura <span class=\"_ _19\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _19\"> </span>modo <span class=\"_ _19\"> </span>digital <span class=\"_ _6\"> </span>y <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>\u201cnuble\u201d <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>c<span class=\"_ _a\"></span>ontadores <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>agua<span class=\"_ _a\"></span> </span>tradicionales. -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Alfred Siste<span class=\"_ _a\"></span>mas IoT </span>Mediante <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>pres<span class=\"_ _a\"></span>ente <span class=\"_ _a\"></span>proye<span class=\"_ _a\"></span>cto <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>pretende <span class=\"_ _9\"></span>sobrepasa<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>l\u00edmites <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>dom\u00f3tica <span class=\"_ _a\"></span>tr<span class=\"_ _a\"></span>adicional <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>situarse<span class=\"_ _a\"></span> en <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>campo <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _7\"></span>IoT<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>(<span class=\"_ _a\"></span>Internet <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>Things) <span class=\"_ _16\"> </span>mediante <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>desarrollo<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _4\"> </span>u<span class=\"_ _a\"></span>na <span class=\"_ _4\"></span>nueva <span class=\"_ _4\"> </span>plataforma<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>p<span class=\"_ _a\"></span>ara <span class=\"_ _4\"></span>la captaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>ac<span class=\"_ _a\"></span>tuaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>sensores <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>g<span class=\"_ _a\"></span>esti\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>informaci\u00f3n <span class=\"_ _7\"></span>aporta<span class=\"_ _a\"></span>da <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>unas <span class=\"_ _7\"></span>prest<span class=\"_ _a\"></span>aciones <span class=\"_ _7\"></span>y funcionalidades <span class=\"_ _a\"></span>muy <span class=\"_ _a\"></span>superiores <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>los sistem<span class=\"_ _a\"></span>as existen<span class=\"_ _a\"></span>tes en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>mercado, <span class=\"_ _a\"></span>aplicable <span class=\"_ _a\"></span>tanto <span class=\"_ _a\"></span>al sector <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la vivienda <span class=\"_ _7\"></span>y <span class=\"_ _4\"></span>los <span class=\"_ _7\"></span>edificios, <span class=\"_ _4\"></span>mercado <span class=\"_ _4\"></span>natural <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>empr<span class=\"_ _a\"></span>esa, <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>otros <span class=\"_ _4\"></span>sectores <span class=\"_ _4\"></span>potenciales <span class=\"_ _7\"></span>como <span class=\"_ _4\"></span>la industria. -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proyecto Hidr\u00f3gen<span class=\"_ _a\"></span>o. </span>Si bi<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>las altas <span class=\"_ _a\"></span>registrad<span class=\"_ _a\"></span>as <span class=\"_ _a\"></span>en e<span class=\"_ _a\"></span>l ejercici<span class=\"_ _a\"></span>o 2023 <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>relevantes <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>este <span class=\"_ _a\"></span>proyec<span class=\"_ _a\"></span>to<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>Amper tiene  presente  una<span class=\"_ _a\"></span>  l\u00ednea  de  investi<span class=\"_ _a\"></span>gaci\u00f3n  con  Hidr\u00f3gen<span class=\"_ _a\"></span>o. <span class=\"_ _19\"> </span>Con  el  presente <span class=\"_ _19\"> </span>proyecto  se  pretend<span class=\"_ _a\"></span>e<span class=\"_ _3a\"> </span> investigar <span class=\"_ _7\"></span>y <span class=\"_ _4\"></span>desarrol<span class=\"_ _a\"></span>lar <span class=\"_ _7\"></span>tres <span class=\"_ _4\"></span>t\u00e9cnicas <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>generac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>hidr\u00f3geno <span class=\"_ _4\"></span>verde <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>part<span class=\"_ _a\"></span>ir <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>energ\u00edas <span class=\"_ _4\"></span>solar <span class=\"_ _7\"></span>a<span class=\"_ _3a\"> </span><div class=\"c w2 h0_1 gs27f\"><div class=\"t m0 x6d hd y1a9 ff4 fs6 fc2 sc0 ls0 ws0\">peque\u00f1a esc<span class=\"_ _a\"></span>ala (10kW) <span class=\"_ _a\"></span>utilizando <span class=\"_ _a\"></span>caracter\u00edst<span class=\"_ _a\"></span>icas <span class=\"_ _a\"></span>innovadoras <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el sec<span class=\"_ _a\"></span>tor que <span class=\"_ _a\"></span>permitan <span class=\"_ _a\"></span>un inc<span class=\"_ _a\"></span>remento </div><div class=\"t m0 x6d hd y1aa ff4 fs6 fc2 sc0 ls0 ws0\">del  r<span class=\"_ _a\"></span>endimiento <span class=\"_ _19\"> </span>global  d<span class=\"_ _a\"></span>el  s<span class=\"_ _a\"></span>istema  y<span class=\"_ _a\"></span>  re<span class=\"_ _a\"></span>duciendo <span class=\"_ _19\"> </span>el  c<span class=\"_ _a\"></span>oste  generac<span class=\"_ _a\"></span>i\u00f3n  r<span class=\"_ _a\"></span>especto <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>las  tecno<span class=\"_ _a\"></span>log\u00edas </div><div class=\"t m0 x6d hd y1ab ff4 fs6 fc2 sc0 ls0 ws0\">actuales. <span class=\"_ _7\"></span>Con <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>fin <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>frenar <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>dependencia <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>los <span class=\"_ _7\"></span>combustibles <span class=\"_ _7\"></span>f\u00f3siles <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>la<span class=\"_ _3a\"> </span> <span class=\"_ _7\"></span>tendencia <span class=\"_ _18\"></span>creci<span class=\"_ _a\"></span>ente <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1ac ff4 fs6 fc2 sc0 ls0 ws0\">emisiones  de  gases  de  e<span class=\"_ _a\"></span>fecto  invernadero,  surge  l<span class=\"_ _a\"></span>a  necesidad  de  plantear  r<span class=\"_ _a\"></span>ecursos  energ\u00e9ticos </div><div class=\"t m0 x6d hd y1dd ff4 fs6 fc2 sc0 ls0 ws0\">renovables siendo el hi<span class=\"_ _a\"></span>dr\u00f3geno uno de los que <span class=\"_ _a\"></span>presenta mayor potenc<span class=\"_ _a\"></span>ial.<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y628 ff4 fs6 fc2 sc0 ls0 ws0\">Para la obtenci\u00f3n d<span class=\"_ _a\"></span>e la energ\u00eda neces<span class=\"_ _a\"></span>aria para la rotur<span class=\"_ _a\"></span>a de los enlaces de H<span class=\"_ _3a\"> </span></div><div class=\"t m0 xe8 h92 y3e3 ff4 fsd fc2 sc0 ls0 ws0\">2<span class=\"_ _3a\"> </span></div><div class=\"t m0 xe9 hd y628 ff4 fs6 fc2 sc0 ls23 ws0\">O <span class=\"ls0\">mediante electr\u00f3lisis, se </span></div><div class=\"t m0 x6d hd y629 ff4 fs6 fc2 sc0 ls0 ws0\">puede <span class=\"_ _18\"></span>utilizar <span class=\"_ _7\"></span>energ\u00edas <span class=\"_ _18\"></span>re<span class=\"_ _a\"></span>novables, <span class=\"_ _18\"></span>pro<span class=\"_ _a\"></span>duciendo <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>esta <span class=\"_ _18\"></span>manera <span class=\"_ _18\"></span>hi<span class=\"_ _a\"></span>dr\u00f3geno <span class=\"_ _18\"></span>verd<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>apostando <span class=\"_ _7\"></span>por <span class=\"_ _18\"></span>una </div><div class=\"t m0 x6d hd y62a ff4 fs6 fc2 sc0 ls0 ws0\">nueva <span class=\"_ _9\"></span>forma<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>energ\u00eda <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>impia. <span class=\"_ _18\"></span>Sin <span class=\"_ _18\"></span>embargo, <span class=\"_ _18\"></span>tanto <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>tecnolog\u00eda <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _9\"></span>pla<span class=\"_ _a\"></span>cas <span class=\"_ _9\"></span>solares <span class=\"_ _18\"></span>como <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>de </div><div class=\"t m0 x6d hd y62b ff4 fs6 fc2 sc0 ls0 ws0\">electrolizadores <span class=\"_ _16\"> </span>existen <span class=\"_ _16\"> </span>p\u00e9<span class=\"_ _a\"></span>rdidas <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>nerg\u00e9ticas, <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>cuales <span class=\"_ _16\"> </span>afectan <span class=\"_ _16\"> </span>al <span class=\"_ _16\"> </span>rendimient<span class=\"_ _a\"></span>o <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span>l <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>istema <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>a <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>u </div><div class=\"t m0 x6d hd y62c ff4 fs6 fc2 sc0 ls0 ws0\">coste. <span class=\"_ _a\"></span>Por <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>llo, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>presente <span class=\"_ _a\"></span>proy<span class=\"_ _a\"></span>ecto <span class=\"_ _a\"></span>pretende <span class=\"_ _9\"></span>investigar <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>des<span class=\"_ _a\"></span>arrollar <span class=\"_ _a\"></span>nuevas <span class=\"_ _9\"></span>t\u00e9cnicas <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>obtenci\u00f3n <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y62d ff4 fs6 fc2 sc0 ls0 ws0\">hidr\u00f3geno <span class=\"_ _7\"></span>v<span class=\"_ _a\"></span>erde <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>partir <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _4\"></span>energ\u00eda <span class=\"_ _4\"></span>solar <span class=\"_ _7\"></span>que <span class=\"_ _4\"></span>solucionen <span class=\"_ _4\"></span>las <span class=\"_ _7\"></span>limit<span class=\"_ _a\"></span>aciones <span class=\"_ _7\"></span>ac<span class=\"_ _a\"></span>tuales, <span class=\"_ _7\"></span>mejorando <span class=\"_ _4\"></span>en </div><div class=\"t m0 x6d hd y62e ff4 fs6 fc2 sc0 ls0 ws0\">eficiencia y reduciendo c<span class=\"_ _a\"></span>ostes.<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y3ea ff4 fs6 fc2 sc0 ls0 ws0\">Al <span class=\"_ _a\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>y <span class=\"_ _a\"></span>2022 <span class=\"_ _9\"></span>todos <span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>tos <span class=\"_ _a\"></span>proye<span class=\"_ _a\"></span>ctos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Des<span class=\"_ _a\"></span>arrollo <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>I<span class=\"_ _a\"></span>nnovaci\u00f3n <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>umplen <span class=\"_ _a\"></span>con <span class=\"_ _9\"></span>los </div><div class=\"t m0 x6d hd y3eb ff4 fs6 fc2 sc0 ls0 ws0\">requisitos <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>ser <span class=\"_ _7\"></span>activad<span class=\"_ _a\"></span>os <span class=\"_ _7\"></span>(ver <span class=\"_ _7\"></span>Nota <span class=\"_ _7\"></span>3.b). <span class=\"_ _7\"></span>Durante <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _7\"></span>2023 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>2022 <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>reconocido </div><div class=\"t m0 x6d hd y3ec ff4 fs6 fc2 sc0 ls0 ws0\">gastos por Desarrol<span class=\"_ _a\"></span>lo no activados en la cuenta <span class=\"_ _a\"></span>de p\u00e9rdidas y gan<span class=\"_ _a\"></span>ancias consolidada.<span class=\"_ _9\"></span> </div><div class=\"t m0 x6d hd y3ed ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y31e ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y298 ff5 fs6 fc2 sc0 ls0 ws0\">Derechos de uso<span class=\"_ _a\"></span><span class=\"ff4\"> </span></div><div class=\"t m0 x6d h41 y3ee ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y3ef ff4 fs6 fc2 sc0 ls0 ws0\">Se <span class=\"_ _16\"> </span>muestr<span class=\"_ _a\"></span>a <span class=\"_ _16\"> </span>a <span class=\"_ _22\"> </span>continuac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _16\"> </span>el<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>mov<span class=\"_ _a\"></span>imiento <span class=\"_ _16\"> </span>pro<span class=\"_ _a\"></span>ducido <span class=\"_ _16\"> </span>en <span class=\"_ _22\"> </span>el<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _16\"> </span>2023 <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>2022 <span class=\"_ _22\"> </span>distingui<span class=\"_ _a\"></span>endo <span class=\"_ _16\"> </span>las </div><div class=\"t m0 x6d hd y3f0 ff4 fs6 fc2 sc0 ls0 ws0\">principales <span class=\"_ _16\"> </span>categor\u00edas <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>ac<span class=\"_ _a\"></span>tivos, <span class=\"_ _16\"> </span>fruto <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>r<span class=\"_ _a\"></span>econocimiento <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>derec<span class=\"_ _a\"></span>ho <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>uso <span class=\"_ _16\"> </span>consecuencia <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>la </div><div class=\"t m0 x6d hd y3f1 ff4 fs6 fc2 sc0 ls0 ws0\">aplicaci\u00f3n de NIIF16<span class=\"_ _a\"></span>: </div><div class=\"t m0 x6d hd y3f2 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y62f ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y630 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y631 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y632 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y633 ff4 fs6 fc2 sc0 ls0 ws0\">Los <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>asociados <span class=\"_ _16\"> </span>contemplan <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>inmuebles<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>en <span class=\"_ _16\"> </span>los <span class=\"_ _7\"></span>que <span class=\"_ _16\"> </span>las <span class=\"_ _7\"></span>difere<span class=\"_ _a\"></span>ntes <span class=\"_ _7\"></span>f<span class=\"_ _a\"></span>iliales <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span>Amper </div><div class=\"t m0 x6d hd y634 ff4 fs6 fc2 sc0 ls0 ws0\">realizan <span class=\"_ _7\"></span>sus <span class=\"_ _4\"></span>actividades <span class=\"_ _7\"></span>pr<span class=\"_ _a\"></span>oductivas, <span class=\"_ _4\"></span>incluida <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>sed<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>entral <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo, <span class=\"_ _4\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _4\"></span>diferentes <span class=\"_ _4\"></span>activos </div><div class=\"t m0 x6d hd y2e8 ff4 fs6 fc2 sc0 ls0 ws0\">que <span class=\"_ _22\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _22\"> </span>grup<span class=\"_ _a\"></span>o <span class=\"_ _22\"> </span>ma<span class=\"_ _a\"></span>ntienen  arrendados  para <span class=\"_ _22\"> </span>su  operativa  diaria,  cuyas <span class=\"_ _22\"> </span>altas  son <span class=\"_ _e\"> </span>significativas  en <span class=\"_ _22\"> </span>el </div><div class=\"t m0 x6d hd y635 ff4 fs6 fc2 sc0 ls0 ws0\">presente <span class=\"_ _7\"></span>ejercicio <span class=\"_ _18\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _18\"></span>componen <span class=\"_ _7\"></span>principalmente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>elementos <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>tra<span class=\"_ _a\"></span>nsporte, <span class=\"_ _18\"></span>gr\u00faas<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>alto <span class=\"_ _18\"></span>tonelaje,<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y636 ff4 fs6 fc2 sc0 ls0 ws0\">veh\u00edculos <span class=\"_ _18\"></span>industriales<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>co<span class=\"_ _a\"></span>merciales, <span class=\"_ _18\"></span>utillaje <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>maq<span class=\"_ _a\"></span>uinaria <span class=\"_ _18\"></span>tanto <span class=\"_ _18\"></span>pesada <span class=\"_ _18\"></span>co<span class=\"_ _a\"></span>mo <span class=\"_ _18\"></span>equipos <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>soldadura <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y637 ff4 fs6 fc2 sc0 ls0 ws0\">corte <span class=\"_ _6\"> </span>individuales <span class=\"_ _6\"> </span>as\u00ed <span class=\"_ _6\"> </span>como <span class=\"_ _6\"> </span>herramientas <span class=\"_ _6\"> </span>principalment<span class=\"_ _a\"></span>e, <span class=\"_ _6\"> </span>fundamentalmente<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>asociados <span class=\"_ _6\"> </span>al <span class=\"_ _6\"> </span>Grupo </div><div class=\"t m0 x6d hd y638 ff4 fs6 fc2 sc0 ls0 ws0\">Nervi\u00f3n. </div><div class=\"t m0 x6d h41 y639 ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h41 y288 ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y289 ff4 fs6 fc2 sc0 ls0 ws0\">El a<span class=\"_ _a\"></span>n\u00e1lisis <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>intang<span class=\"_ _a\"></span>ibles <span class=\"_ _a\"></span>se <span class=\"_ _9\"></span>detalla <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>N<span class=\"_ _a\"></span>ota <span class=\"_ _a\"></span>3.d <span class=\"_ _a\"></span>anterior. <span class=\"_ _9\"></span>Durante <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejercicio </div><div class=\"t m0 x6d hd y28a ff4 fs6 fc2 sc0 ls0 ws0\">2023 y 2022 no se h<span class=\"_ _a\"></span>an identificado indicios<span class=\"_ _a\"></span> de deterioro en los activ<span class=\"_ _a\"></span>os intangibles de vid<span class=\"_ _a\"></span>a \u00fatil definida.<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d h41 y28b ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h41 y63a ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h41 y2f2 ff3 fs6 fc2 sc0 ls0 ws0\"> </div></div>Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span> n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>to<span class=\"_ _3\"></span>  31<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.2<span class=\"_ _3\"></span>2 Al<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span> Am<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rt<span class=\"_ _3\"></span>iz<span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>i\u00f3<span class=\"_ _3\"></span>n Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span> n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>to<span class=\"_ _3\"></span> 31<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.2<span class=\"_ _3\"></span>3 In<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>ue<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>es<span class=\"_ _3\"></span> 9.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>38<span class=\"_ _3\"></span> 1.<span class=\"_ _3\"></span>6<span class=\"_ _3\"></span>29<span class=\"_ _3\"></span> (1<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>88<span class=\"_ _3\"></span>3)<span class=\"_ _3\"></span> 9.<span class=\"_ _3\"></span>4<span class=\"_ _3\"></span>84<span class=\"_ _3\"></span> El<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>me<span class=\"_ _3\"></span>nt<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> t<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>an<span class=\"_ _3\"></span>sp<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>ut<span class=\"_ _3\"></span>il<span class=\"_ _3\"></span>la<span class=\"_ _3\"></span>je<span class=\"_ _3\"></span> 31<span class=\"ls0\"> </span>5.<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>44<span class=\"_ _3\"></span> (1<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span><span class=\"ls16\">601<span class=\"ls0\">) </span></span>3.<span class=\"_ _3\"></span>5<span class=\"_ _3\"></span>74<span class=\"_ _3\"></span> To<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> D<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>U<span class=\"_ _3\"></span>so 9.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>69<span class=\"_ _3\"></span> 6.773<span class=\"fs2\"> </span>(3.484)<span class=\"fs2\"> </span>13<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>05<span class=\"_ _3\"></span>8 Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span> n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>to<span class=\"_ _3\"></span>  31<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.2<span class=\"_ _3\"></span>1 Al<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>el<span class=\"_ _3\"></span> Pe<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>\u00edm<span class=\"_ _3\"></span>et<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>o Am<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>rt<span class=\"_ _3\"></span>iz<span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>i\u00f3<span class=\"_ _3\"></span>n Va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span> n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>to<span class=\"_ _3\"></span> 31<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.2<span class=\"_ _3\"></span>2 In<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>ue<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>es<span class=\"_ _3\"></span> 8.<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>99<span class=\"_ _3\"></span> 2.<span class=\"_ _3\"></span>9<span class=\"_ _3\"></span>45<span class=\"_ _3\"></span> (1<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>40<span class=\"_ _3\"></span>6)<span class=\"_ _3\"></span> 9.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>38<span class=\"_ _3\"></span> El<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>me<span class=\"_ _3\"></span>nt<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> t<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>an<span class=\"_ _3\"></span>sp<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>ut<span class=\"_ _3\"></span>il<span class=\"_ _3\"></span>la<span class=\"_ _3\"></span>je<span class=\"_ _3\"></span> 65<span class=\"ls0\"> </span>- (3<span class=\"_ _3\"></span>4<span class=\"_ _3\"></span>) 31<span class=\"ls0\"> </span>To<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> D<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>U<span class=\"_ _3\"></span>so 8.<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>64<span class=\"_ _3\"></span> 2.<span class=\"_ _3\"></span>9<span class=\"_ _3\"></span>45<span class=\"_ _3\"></span> (1<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>44<span class=\"_ _3\"></span>0)<span class=\"_ _3\"></span> 9.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>69<span class=\"_ _3a\"> </span><div class=\"c w2 h0_1 gs281\"><div class=\"t m0 x6d h41 y1a9 ff3 fs6 fc2 sc0 ls0 ws0\">Variaci\u00f3n Ejercicio 2<span class=\"_ _a\"></span>022 </div><div class=\"t m0 x6d hd y1aa ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h86 y1ab ff5 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1ac ff4 fs6 fc2 sc0 ls0 ws0\">Se citan a continuaci\u00f3<span class=\"_ _a\"></span>n las principales v<span class=\"_ _a\"></span>ariaciones incurridas dura<span class=\"_ _a\"></span>nte el ejercicio 2<span class=\"_ _a\"></span>022: <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d h86 y1dd ff5 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h86 y1de ff5 fs6 fc2 sc0 ls0 ws0\">Cartera de Clientes<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d h41 y1df ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd yef ff4 fs6 fc2 sc0 ls0 ws0\">Como <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>onsecuencia <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>finalizaci\u00f3n <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>proceso <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>asignac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span>l <span class=\"_ _16\"> </span>precio <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>adquisici<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>las </div><div class=\"t m0 x6d hd y1e0 ff4 fs6 fc2 sc0 ls0 ws0\">combinaciones <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>neg<span class=\"_ _a\"></span>ocio <span class=\"_ _a\"></span>(ver <span class=\"_ _9\"></span>nota <span class=\"_ _a\"></span>2 <span class=\"_ _9\"></span>anterior) <span class=\"_ _18\"></span>que <span class=\"_ _a\"></span>tu<span class=\"_ _a\"></span>vieron <span class=\"_ _a\"></span>lugar <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _a\"></span>2021 <span class=\"_ _9\"></span>Alfred <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Energy </div><div class=\"t m0 x6d hd y1e1 ff4 fs6 fc2 sc0 ls0 ws0\">(ver <span class=\"_ _a\"></span>nota <span class=\"_ _a\"></span>2.3.<span class=\"_ _a\"></span>2.), <span class=\"_ _a\"></span><span class=\"ff9\">se <span class=\"_ _a\"></span>ha <span class=\"_ _9\"></span>procedido <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>dar <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>alta <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _a\"></span>efec<span class=\"_ _a\"></span>tos <span class=\"_ _a\"></span>2021 <span class=\"_ _a\"></span>bajo <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201c<span class=\"_ _a\"></span>Cartera <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Cl<span class=\"_ _a\"></span>ientes\u201d </span></div><div class=\"t m0 x6d hd y1e2 ff4 fs6 fc2 sc0 ls0 ws0\">por <span class=\"_ _22\"> </span>importe <span class=\"_ _22\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>1.7<span class=\"_ _a\"></span>98 <span class=\"_ _22\"> </span>miles <span class=\"_ _e\"> </span>de <span class=\"_ _22\"> </span>euros <span class=\"_ _22\"> </span>registra<span class=\"_ _a\"></span>ndo <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>v<span class=\"_ _a\"></span>alor <span class=\"_ _16\"> </span>raz<span class=\"_ _a\"></span>onable <span class=\"_ _22\"> </span>el <span class=\"_ _22\"> </span>activo <span class=\"_ _e\"> </span>identificado. <span class=\"_ _19\"> </span>En <span class=\"_ _16\"> </span>es<span class=\"_ _a\"></span>te </div><div class=\"t m0 x6d hd y1e3 ff4 fs6 fc2 sc0 ls0 ws0\">sentido, se ha procedi<span class=\"_ _a\"></span>do a la reexpresi\u00f3n de d<span class=\"_ _a\"></span>icho saldo a 31 de d<span class=\"_ _a\"></span>iciembre de 2021.<span class=\"_ _9\"></span> </div><div class=\"t m0 x6d hd y1e4 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1e5 ff4 fs6 fc2 sc0 ls0 ws0\">Esta <span class=\"_ _17\"> </span>cart<span class=\"_ _a\"></span>era <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>clientes <span class=\"_ _15\"> </span>provi<span class=\"_ _a\"></span>ene <span class=\"_ _17\"> </span>fu<span class=\"_ _a\"></span>ndamentalmente <span class=\"_ _15\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>los<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>negoc<span class=\"_ _a\"></span>ios <span class=\"_ _17\"> </span>t<span class=\"_ _a\"></span>ecnol\u00f3gicos <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>Grupo<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1e6 ff4 fs6 fc2 sc0 ls0 ws0\">relacionados <span class=\"_ _1f\"> </span>con<span class=\"_ _a\"></span> <span class=\"_ _1f\"> </span>la <span class=\"_ _1f\"> </span>fabr<span class=\"_ _a\"></span>icaci\u00f3n <span class=\"_ _1f\"> </span>y <span class=\"_ _1f\"> </span>su<span class=\"_ _a\"></span>ministro <span class=\"_ _1f\"> </span>de <span class=\"_ _8\"> </span>sistemas <span class=\"_ _1f\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _15\"> </span>c<span class=\"_ _a\"></span>ontrol <span class=\"_ _1f\"> </span>energ\u00e9t<span class=\"_ _a\"></span>icos <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>pl<span class=\"_ _a\"></span>antas </div><div class=\"t m0 x6d hd y1e7 ff4 fs6 fc2 sc0 ls0 ws0\">fotovoltaicas. </div><div class=\"t m0 x6d hd y1e8 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1e9 ff5 fs6 fc2 sc0 ls0 ws0\">Desarrollo e Innovac<span class=\"_ _a\"></span>i\u00f3n<span class=\"ff4\"> </span></div><div class=\"t m0 x6d hd y1ea ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1eb ff4 fs6 fc2 sc0 ls0 ws0\">El <span class=\"_ _9\"></span>siguiente <span class=\"_ _18\"></span>cuadro <span class=\"_ _9\"></span>mues<span class=\"_ _a\"></span>tra <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>i<span class=\"_ _a\"></span>mpacto <span class=\"_ _9\"></span>acum<span class=\"_ _a\"></span>ulado <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>20<span class=\"_ _a\"></span>22 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>todos <span class=\"_ _18\"></span>los <span class=\"_ _9\"></span>proy<span class=\"_ _a\"></span>ectos </div><div class=\"t m0 x6d h40 y1ec ff9 fs6 fc2 sc0 ls0 ws0\">que <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _7\"></span>Amper <span class=\"_ _7\"></span>mantiene <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>activos <span class=\"_ _7\"> </span>intangibles <span class=\"_ _7\"> </span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>\u201cDesarro<span class=\"_ _a\"></span>llo <span class=\"_ _18\"></span>e <span class=\"_ _7\"> </span>Innovac<span class=\"_ _a\"></span>i\u00f3n\u201d. <span class=\"_ _7\"></span>Se </div><div class=\"t m0 x6d hd y1ed ff4 fs6 fc2 sc0 ls0 ws0\">indica igualmente e<span class=\"_ _a\"></span>l impacto acumulado de <span class=\"_ _a\"></span>la amortizaci\u00f3n de los mismos<span class=\"_ _a\"></span>:<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y13 ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c wbe h87 gs282\"><div class=\"t m0 x4f h13 y643 ff4 fs8 fc1 sc0 ls0 ws0\">Denominaci\u00f3n Proy<span class=\"_ _a\"></span>ecto </div></div><div class=\"c wab h87 gs283\"><div class=\"t m0 x2a h13 y5dd ff4 fs8 fc1 sc0 ls0 ws0\">Inicio </div><div class=\"t m0 x13 h13 y5de ff4 fs8 fc1 sc0 ls0 ws0\">Comercializaci\u00f3n<span class=\"_ _a\"></span> </div></div><div class=\"c wac h87 gs284\"><div class=\"t m0 x13 h13 y644 ff4 fs8 fc1 sc0 ls0 ws0\">Condiciones de </div><div class=\"t m0 x13 h13 y643 ff4 fs8 fc1 sc0 ls0 ws0\">recuperabilidad </div><div class=\"t m0 x20 h13 y645 ff4 fs8 fc1 sc0 ls0 ws0\">(a\u00f1os) </div></div><div class=\"c wbf h87 gs285\"><div class=\"t m0 x30 h13 y5dd ff4 fs8 fc1 sc0 ls0 ws0\">Valor neto </div><div class=\"t m0 x29 h13 y5de ff4 fs8 fc1 sc0 ls0 ws0\">31.12.21 </div></div><div class=\"c wae h87 gs286\"><div class=\"t m0 x13 h13 y5dd ff4 fs8 fc1 sc0 ls0 ws0\">Amortizaci\u00f3n </div><div class=\"t m0 x7a h13 y5de ff4 fs8 fc1 sc0 ls0 ws0\">/Deterioro </div></div><div class=\"c wc0 h87 gs287\"><div class=\"t m0 x29 h13 y643 ff4 fs8 fc1 sc0 ls0 ws0\">Altas </div></div><div class=\"c wc1 h87 gs288\"><div class=\"t m0 x30 h13 y5dd ff4 fs8 fc1 sc0 ls0 ws0\">Valor neto </div><div class=\"t m0 x29 h13 y5de ff4 fs8 fc1 sc0 ls0 ws0\">31.12.22 </div></div><div class=\"c wc2 h8e gs289\"><div class=\"t m0 x5d h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">Proyecto I.O.T. / Bri<span class=\"_ _a\"></span>dge NBIoT </div></div><div class=\"c wb2 h8e gs28a\"><div class=\"t m0 x2b h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">2021 </div></div><div class=\"c wb3 h8e gs28b\"><div class=\"t m0 x4e h13 y5e7 ff4 fs8 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wc3 h8e gs28c\"><div class=\"t m0 x18 h13 y5e7 ff4 fs8 fc2 sc0 ls5 ws0\">763<span class=\"ls0\"> </span></div></div><div class=\"c wc4 h8e gs28d\"><div class=\"t m0 x25 h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">(254) </div></div><div class=\"c wc5 h8e gs28e\"><div class=\"t m0 x25 h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wc1 h8e gs28f\"><div class=\"t m0 x18 h13 y5e7 ff4 fs8 fc2 sc0 ls5 ws0\">509<span class=\"ls0\"> </span></div></div><div class=\"c wc2 h8c gs290\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Proyecto Antidr\u00f3<span class=\"_ _a\"></span>n. C-UAS </div></div><div class=\"c wb2 h8c gs291\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2021 </div></div><div class=\"c wb3 h8c gs292\"><div class=\"t m0 x4e h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wc3 h8c gs293\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2.104 </div></div><div class=\"c wc4 h8c gs294\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(250) </div></div><div class=\"c wc5 h8c gs295\"><div class=\"t m0 x23 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">152<span class=\"ls0\"> </span></div></div><div class=\"c wc1 h8c gs296\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2.006 </div></div><div class=\"c wc2 h8c gs297\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Briareo. Inspecci\u00f3n<span class=\"_ _a\"></span> Torres </div></div><div class=\"c wb2 h8c gs298\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2021 </div></div><div class=\"c wb3 h8c gs299\"><div class=\"t m0 x4e h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wc3 h8c gs29a\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.130 </div></div><div class=\"c wc4 h8c gs29b\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(125) </div></div><div class=\"c wc5 h8c gs29c\"><div class=\"t m0 x1d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\"> - </div></div><div class=\"c wc1 h8c gs29d\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.005 </div></div><div class=\"c wc2 h8c gs29e\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Desarrollo Pile M<span class=\"_ _a\"></span>aster </div></div><div class=\"c wb2 h8c gs29f\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2023 </div></div><div class=\"c wb3 h8c gs2a0\"><div class=\"t m0 x4e h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wc3 h8c gs2a1\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">3.412 </div></div><div class=\"c wc4 h8c gs2a2\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wc5 h8c gs2a3\"><div class=\"t m0 x7a h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.218 </div></div><div class=\"c wc1 h8c gs2a4\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">4.630 </div></div><div class=\"c wc2 h8f gs2a5\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Desarrollo Minidrill<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8f gs2a6\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2023 </div></div><div class=\"c wb3 h8f gs2a7\"><div class=\"t m0 x4e h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wc3 h8f gs2a8\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">4.250 </div></div><div class=\"c wc4 h8f gs2a9\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wc5 h8f gs2aa\"><div class=\"t m0 x23 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">132<span class=\"ls0\"> </span></div></div><div class=\"c wc1 h8f gs2ab\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">4.382 </div></div><div class=\"c wc2 h8c gs2ac\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Rob\u00f3tica </div></div><div class=\"c wb2 h8c gs2ad\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2021 </div></div><div class=\"c wb3 h8c gs2ae\"><div class=\"t m0 x4e h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wc3 h8c gs2af\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">3.389 </div></div><div class=\"c wc4 h8c gs2b0\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(385) </div></div><div class=\"c wc5 h8c gs2b1\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wc1 h8c gs2b2\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">3.004 </div></div><div class=\"c wc2 h8c gs2b3\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Gateway E4R / 10<span class=\"_ _a\"></span>04 ATEX </div></div><div class=\"c wb2 h8c gs2b4\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2020 </div></div><div class=\"c wb3 h8c gs2b5\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wc3 h8c gs2b6\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.284 </div></div><div class=\"c wc4 h8c gs2b7\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(251) </div></div><div class=\"c wc5 h8c gs2b8\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wc1 h8c gs2b9\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.033 </div></div><div class=\"c wc2 h8c gs2ba\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Inspecci\u00f3n Torres<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs2bb\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2020 </div></div><div class=\"c wb3 h8c gs2bc\"><div class=\"t m0 x4e h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wc3 h8c gs2bd\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2.976 </div></div><div class=\"c wc4 h8c gs2be\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(344) </div></div><div class=\"c wc5 h8c gs2bf\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wc1 h8c gs2c0\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2.632 </div></div><div class=\"c wc2 h8c gs2c1\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Sistemas IoT / H<span class=\"_ _a\"></span>\u00e9rcules NBIOT<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs2c2\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2020 </div></div><div class=\"c wb3 h8c gs2c3\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wc3 h8c gs2c4\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.630 </div></div><div class=\"c wc4 h8c gs2c5\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(243) </div></div><div class=\"c wc5 h8c gs2c6\"><div class=\"t m0 x23 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">224<span class=\"ls0\"> </span></div></div><div class=\"c wc1 h8c gs2c7\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.611<span class=\"_ _3a\"> </span> </div></div><div class=\"c wc2 h8c gs2c8\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">5G Ready </div></div><div class=\"c wb2 h8c gs2c9\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2020 </div></div><div class=\"c wb3 h8c gs2ca\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wc3 h8c gs2cb\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">292<span class=\"ls0\"> </span></div></div><div class=\"c wc4 h8c gs2cc\"><div class=\"t m0 x20 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(59) </div></div><div class=\"c wc1 h8c gs2cd\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">233<span class=\"ls0\"> </span></div></div><div class=\"c wc2 h8c gs2ce\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">SCADA IoT / Pulser<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs2cf\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2020 </div></div><div class=\"c wb3 h8c gs2d0\"><div class=\"t m0 x4e h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wc3 h8c gs2d1\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2.731 </div></div><div class=\"c wc4 h8c gs2d2\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(340) </div></div><div class=\"c wc5 h8c gs2d3\"><div class=\"t m0 x4f h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">11<span class=\"ls0\"> </span></div></div><div class=\"c wc1 h8c gs2d4\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2.402 </div></div><div class=\"c wc2 h8c gs2d5\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Evoluci\u00f3n ULISES V<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs2d6\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2015-2018 </div></div><div class=\"c wb3 h8c gs2d7\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wc3 h8c gs2d8\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.030 </div></div><div class=\"c wc4 h8c gs2d9\"><div class=\"t m0 xa h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">104<span class=\"ls0\"> </span></div></div><div class=\"c wc5 h8c gs2da\"><div class=\"t m0 x23 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">262<span class=\"ls0\"> </span></div></div><div class=\"c wc1 h8c gs2db\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.396 </div></div><div class=\"c wc2 h8c gs2dc\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">ULISES G 500<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs2dd\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2016-2018 </div></div><div class=\"c wb3 h8c gs2de\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wc3 h8c gs2df\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">588<span class=\"ls0\"> </span></div></div><div class=\"c wc4 h8c gs2e0\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(283) </div></div><div class=\"c wc5 h8c gs2e1\"><div class=\"t m0 x4f h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">72<span class=\"ls0\"> </span></div></div><div class=\"c wc1 h8c gs2e2\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">377<span class=\"ls0\"> </span></div></div><div class=\"c wc2 h8e gs2e3\"><div class=\"t m0 x5d h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">SHERPA  </div></div><div class=\"c wb2 h8e gs2e4\"><div class=\"t m0 x1e h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">2017-2021 </div></div><div class=\"c wb3 h8e gs2e5\"><div class=\"t m0 x21 h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wc3 h8e gs2e6\"><div class=\"t m0 x1e h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">2.023 </div></div><div class=\"c wc4 h8e gs2e7\"><div class=\"t m0 xa h13 y5e7 ff4 fs8 fc2 sc0 ls5 ws0\">655<span class=\"ls0\"> </span></div></div><div class=\"c wc5 h8e gs2e8\"><div class=\"t m0 x23 h13 y5e7 ff4 fs8 fc2 sc0 ls5 ws0\">446<span class=\"ls0\"> </span></div></div><div class=\"c wc1 h8e gs2e9\"><div class=\"t m0 x1e h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">3.124 </div></div><div class=\"c wc2 h8c gs2ea\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Evoluci\u00f3n Sistemas REE<span class=\"_ _a\"></span> /Hond<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs2eb\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2017 </div></div><div class=\"c wb3 h8c gs2ec\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wc3 h8c gs2ed\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">173<span class=\"ls0\"> </span></div></div><div class=\"c wc4 h8c gs2ee\"><div class=\"t m0 x20 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(60) </div></div><div class=\"c wc5 h8c gs2ef\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wc1 h8c gs2f0\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">113<span class=\"ls0\"> </span></div></div><div class=\"c wc2 h8c gs2f1\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Equipo Interrum<span class=\"_ _a\"></span>pibilidad </div></div><div class=\"c wb2 h8c gs2f2\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2015-2018 </div></div><div class=\"c wb3 h8c gs2f3\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wc3 h8c gs2f4\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">149<span class=\"ls0\"> </span></div></div><div class=\"c wc4 h8c gs2f5\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(149) </div></div><div class=\"c wc5 h8c gs2f6\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wc1 h8c gs2f7\"><div class=\"t m0 x1c h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">0 </div></div><div class=\"c wc2 h8c gs2f8\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Gateway 61850<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs2f9\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2018 </div></div><div class=\"c wb3 h8c gs2fa\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wc3 h8c gs2fb\"><div class=\"t m0 xa h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">35<span class=\"ls0\"> </span></div></div><div class=\"c wc4 h8c gs2fc\"><div class=\"t m0 x22 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">71<span class=\"ls0\"> </span></div></div><div class=\"c wc5 h8c gs2fd\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wc1 h8c gs2fe\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">106<span class=\"ls0\"> </span></div></div><div class=\"c wc2 h8c gs2ff\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Seguidor Solar<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs300\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2022 </div></div><div class=\"c wb3 h8c gs301\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wc3 h8c gs302\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">121<span class=\"ls0\"> </span></div></div><div class=\"c wc4 h8c gs303\"><div class=\"t m0 x22 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">91<span class=\"ls0\"> </span></div></div><div class=\"c wc5 h8c gs304\"><div class=\"t m0 x4f h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">28<span class=\"ls0\"> </span></div></div><div class=\"c wc1 h8c gs305\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">240<span class=\"ls0\"> </span></div></div><div class=\"c wc2 h8c gs306\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">AGC / Frontend<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs307\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2022 </div></div><div class=\"c wb3 h8c gs308\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wc3 h8c gs309\"><div class=\"t m0 xa h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">54<span class=\"ls0\"> </span></div></div><div class=\"c wc4 h8c gs30a\"><div class=\"t m0 x33 h13 y5e1 ff4 fs8 fc2 sc0 ls18 ws0\">(5)<span class=\"ls0\"> </span></div></div><div class=\"c wc5 h8c gs30b\"><div class=\"t m0 x4f h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wc1 h8c gs30c\"><div class=\"t m0 xa h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">59<span class=\"ls0\"> </span></div></div><div class=\"c wc2 h8c gs30d\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">ETM / GEMYC / GCU<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs30e\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2022 </div></div><div class=\"c wb3 h8c gs30f\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wc3 h8c gs310\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">488<span class=\"ls0\"> </span></div></div><div class=\"c wc4 h8c gs311\"><div class=\"t m0 x20 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(70) </div></div><div class=\"c wc5 h8c gs312\"><div class=\"t m0 x23 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">269<span class=\"ls0\"> </span></div></div><div class=\"c wc1 h8c gs313\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">687<span class=\"ls0\"> </span></div></div><div class=\"c wc2 h8c gs314\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">GEMYC / E4R<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs315\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2022 </div></div><div class=\"c wb3 h8c gs316\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wc3 h8c gs317\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">286<span class=\"ls0\"> </span></div></div><div class=\"c wc4 h8c gs318\"><div class=\"t m0 x20 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(41) </div></div><div class=\"c wc5 h8c gs319\"><div class=\"t m0 x23 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">330<span class=\"ls0\"> </span></div></div><div class=\"c wc1 h8c gs31a\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">575<span class=\"ls0\"> </span></div></div><div class=\"c wc2 h8c gs31b\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">GCU </div></div><div class=\"c wb2 h8c gs31c\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2022 </div></div><div class=\"c wb3 h8c gs31d\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wc3 h8c gs31e\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">333<span class=\"ls0\"> </span></div></div><div class=\"c wc4 h8c gs31f\"><div class=\"t m0 x20 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(48) </div></div><div class=\"c wc5 h8c gs320\"><div class=\"t m0 x23 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">379<span class=\"ls0\"> </span></div></div><div class=\"c wc1 h8c gs321\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">664<span class=\"ls0\"> </span></div></div><div class=\"c wc2 h8c gs322\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Proyecto Hidr\u00f3gen<span class=\"_ _a\"></span>o </div></div><div class=\"c wb2 h8c gs323\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2024 </div></div><div class=\"c wb3 h8c gs324\"><div class=\"t m0 x4e h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wc3 h8c gs325\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2.752 </div></div><div class=\"c wc4 h8c gs326\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(132) </div></div><div class=\"c wc5 h8c gs327\"><div class=\"t m0 x7a h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">3.651 </div></div><div class=\"c wc1 h8c gs328\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">6.271 </div></div><div class=\"c wc2 h8c gs329\"><div class=\"t m0 x5d h13 y5e1 ff9 fs8 fc2 sc0 ls0 ws0\">Varios &lt;100 miles<span class=\"_ _a\"></span> \u20ac (NCC)<span class=\"ff4\"> </span></div></div><div class=\"c wb2 h8c gs32a\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2016-2018 </div></div><div class=\"c wb3 h8c gs32b\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wc3 h8c gs32c\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">274<span class=\"ls0\"> </span></div></div><div class=\"c wc4 h8c gs32d\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(271) </div></div><div class=\"c wc5 h8c gs32e\"><div class=\"t m0 x4f h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">67<span class=\"ls0\"> </span></div></div><div class=\"c wc1 h8c gs32f\"><div class=\"t m0 xa h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">70<span class=\"ls0\"> </span></div></div><div class=\"c wc2 h8c gs330\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Sistemas SGINT<span class=\"_ _a\"></span> </div></div><div class=\"c wb2 h8c gs331\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2021 </div></div><div class=\"c wb3 h8c gs332\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wc3 h8c gs333\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.272 </div></div><div class=\"c wc4 h8c gs334\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(145) </div></div><div class=\"c wc5 h8c gs335\"><div class=\"t m0 x23 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">339<span class=\"ls0\"> </span></div></div><div class=\"c wc1 h8c gs336\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.466 </div></div><div class=\"c wc2 h8f gs337\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls21 ws0\">Clip<span class=\"ls0\">-On / Trackers </span></div></div><div class=\"c wb2 h8f gs338\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2019 </div></div><div class=\"c wb3 h8f gs339\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wc3 h8f gs33a\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.036 </div></div><div class=\"c wc4 h8f gs33b\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(270) </div></div><div class=\"c wc5 h8f gs33c\"><div class=\"t m0 x23 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">534<span class=\"ls0\"> </span></div></div><div class=\"c wc1 h8f gs33d\"><div class=\"t m0 x1e h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1.300 </div></div><div class=\"c wc2 h8e gs33e\"><div class=\"t m0 x5d h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">Proyecto Inminenc<span class=\"_ _a\"></span>e </div></div><div class=\"c wb2 h8e gs33f\"><div class=\"t m0 x2b h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">2024 </div></div><div class=\"c wb3 h8e gs340\"><div class=\"t m0 x4e h13 y5e7 ff4 fs8 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wc3 h8e gs341\"><div class=\"t m0 x1c h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">0 </div></div><div class=\"c wc4 h8e gs342\"><div class=\"t m0 x2b h13 y5e7 ff4 fs8 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wc5 h8e gs343\"><div class=\"t m0 x23 h13 y5e7 ff4 fs8 fc2 sc0 ls5 ws0\">166<span class=\"ls0\"> </span></div></div><div class=\"c wc1 h8e gs344\"><div class=\"t m0 x18 h13 y5e7 ff4 fs8 fc2 sc0 ls5 ws0\">166<span class=\"ls0\"> </span></div></div><div class=\"c wc2 h8c gs345\"><div class=\"t m0 x5d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">Varios Alfred Sistem<span class=\"_ _a\"></span>as IOT </div></div><div class=\"c wb2 h8c gs346\"><div class=\"t m0 x2b h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">2022 </div></div><div class=\"c wb3 h8c gs347\"><div class=\"t m0 x21 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">7 </div></div><div class=\"c wc3 h8c gs348\"><div class=\"t m0 x18 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">936<span class=\"ls0\"> </span></div></div><div class=\"c wc4 h8c gs349\"><div class=\"t m0 x25 h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">(417) </div></div><div class=\"c wc5 h8c gs34a\"><div class=\"t m0 x23 h13 y5e1 ff4 fs8 fc2 sc0 ls5 ws0\">892<span class=\"ls0\"> </span></div></div><div class=\"c wc1 h8c gs34b\"><div class=\"t m0 x1d h13 y5e1 ff4 fs8 fc2 sc0 ls0 ws0\">1411 </div></div><div class=\"c wc6 h94 gs34c\"><div class=\"t m0 x8e h13 y65a ff4 fs8 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c wbf h94 gs34d\"><div class=\"t m0 x24 h13 y65a ff4 fs8 fc1 sc0 ls0 ws0\">35.511 </div></div><div class=\"c wae h94 gs34e\"><div class=\"t m0 x24 h13 y65a ff4 fs8 fc1 sc0 ls0 ws0\">(3.221) </div></div><div class=\"c wc0 h94 gs34f\"><div class=\"t m0 x7a h13 y65a ff4 fs8 fc1 sc0 ls0 ws0\">9.182 </div></div><div class=\"c wc1 h94 gs350\"><div class=\"t m0 x24 h13 y65a ff4 fs8 fc1 sc0 ls0 ws0\">41.472 </div></div><div class=\"c w2 h0_1 gs281\"><div class=\"t m0 x6d hd y65b ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y65c ff4 fs6 fc2 sc0 ls0 ws0\">El ep\u00edgrafe r<span class=\"_ _a\"></span>egistra por i<span class=\"_ _a\"></span>mporte de 9<span class=\"_ _a\"></span>.182 miles d<span class=\"_ _a\"></span>e euros <span class=\"_ _a\"></span>el reconocimiento <span class=\"_ _a\"></span>de la a<span class=\"_ _a\"></span>ctividad de D<span class=\"_ _a\"></span>esarrollo </div><div class=\"t m0 x6d hd y65d ff4 fs6 fc2 sc0 ls0 ws0\">e Innovaci\u00f3n por el Gru<span class=\"_ _a\"></span>po Amper durante <span class=\"_ _a\"></span>el ejercicio <span class=\"_ _a\"></span>2022.</div><div class=\"t m0 x6d hd y65e ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h41 y403 ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h41 y404 ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h41 y65f ff3 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w2 h0_1 gs352\"><div class=\"t m0 xbb h96 y145 ff3 fs3 fc2 sc0 ls2 ws0\">6.<span class=\"ls0\"> <span class=\"_ _23\"> </span>Inmovilizado Materia<span class=\"_ _3\"></span>l<span class=\"ff5 fs0\"> </span></span></div><div class=\"t m0 x10 h5 y146 ff3 fs3 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y5b2 ff4 fs6 fc2 sc0 ls14 ws0\">A <span class=\"_ _a\"></span><span class=\"ls0\">continuaci\u00f3n, <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>presenta <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>detalle <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>inmovilizado <span class=\"_ _a\"></span>mater<span class=\"_ _a\"></span>ial <span class=\"_ _a\"></span>al 3<span class=\"_ _a\"></span>1 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _18\"></span><span class=\"ls3\">20</span>23 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2022, <span class=\"_ _9\"></span>as\u00ed </span></div><div class=\"t m0 x6d hd y5b3 ff4 fs6 fc2 sc0 ls0 ws0\">como el movimiento <span class=\"_ _a\"></span>en ambos ejercicios<span class=\"_ _a\"></span> (miles de <span class=\"_ _a\"></span>euros): </div><div class=\"t m0 x6d hd y5b4 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y661 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y662 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y408 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y409 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y663 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y664 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y5f5 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y665 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y330 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y666 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y667 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y668 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y669 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y66a ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y66b ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y66c ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y66d ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y66e ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y66f ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c wc8 h3b gs353\"><div class=\"t m0 x6b hf yfa ff3 fs2 fc2 sc0 ls0 ws0\">Inmovilizado Material  </div></div><div class=\"c wc9 h3b gs354\"><div class=\"t m0 x2a h4 yfa ff4 fs2 fc1 sc0 ls0 ws0\">Coste </div></div><div class=\"c wca h3b gs355\"><div class=\"t m0 x1e h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\">Amortizaci\u00f3n </div><div class=\"t m0 x33 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Acumulada </div></div><div class=\"c wcb h3b gs356\"><div class=\"t m0 xa h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\">Total Valor Neto </div><div class=\"t m0 x6a h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c wc8 h12 gs357\"><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Terrenos y construcciones </div></div><div class=\"c wcc h12 gs358\"><div class=\"t m0 x22 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">12.045 </div></div><div class=\"c wcd h12 gs359\"><div class=\"t m0 x60 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(1.528) </div></div><div class=\"c wce h12 gs35a\"><div class=\"t m0 x79 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">10.517 </div></div><div class=\"c wc8 h12 gs35b\"><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Instalaciones t\u00e9cnicas y maquinaria </div></div><div class=\"c wcc h12 gs35c\"><div class=\"t m0 x22 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">12.178 </div></div><div class=\"c wcd h12 gs35d\"><div class=\"t m0 x60 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(4.239) </div></div><div class=\"c wce h12 gs35e\"><div class=\"t m0 xf0 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">7.939 </div></div><div class=\"c wc8 h12 gs35f\"><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Otras instalaciones, utillaje y mobiliario </div></div><div class=\"c wcc h12 gs360\"><div class=\"t m0 x22 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">33.517 </div></div><div class=\"c wcd h12 gs361\"><div class=\"t m0 x4e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(25.965) </div></div><div class=\"c wce h12 gs362\"><div class=\"t m0 xf0 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">7.552 </div></div><div class=\"c wc8 h11 gs363\"><div class=\"t m0 x5d h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">Otro Inmovilizado material </div></div><div class=\"c wcc h11 gs364\"><div class=\"t m0 x22 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">19.642 </div></div><div class=\"c wcd h11 gs365\"><div class=\"t m0 x4e h4 y5a ff4 fs2 fc2 sc0 ls9 ws0\">(1<span class=\"ls0\">8.870) </span></div></div><div class=\"c wce h11 gs366\"><div class=\"t m0 x7b h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">772<span class=\"ls0\"> </span></div></div><div class=\"c wc8 h12 gs367\"><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Inmovilizado Material en curso </div></div><div class=\"c wcc h12 gs368\"><div class=\"t m0 x22 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">17.195 </div></div><div class=\"c wcd h12 gs369\"><div class=\"t m0 x19 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wce h12 gs36a\"><div class=\"t m0 x79 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">17.195 </div></div><div class=\"c wc8 h12 gs36b\"><div class=\"t m0 xf1 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c wc9 h12 gs36c\"><div class=\"t m0 x22 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">94.577 </div></div><div class=\"c wca h12 gs36d\"><div class=\"t m0 x1f h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">(50.602) </div></div><div class=\"c wcb h12 gs36e\"><div class=\"t m0 x28 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">43.975 </div></div><div class=\"c wcf h97 gs36f\"><div class=\"t m0 x18 hf y231 ff3 fs2 fc2 sc0 ls0 ws0\">Coste Inmovilizado </div><div class=\"t m0 x7a hf yfa ff3 fs2 fc2 sc0 ls0 ws0\">material en explotaci\u00f3n </div></div><div class=\"c wa9 h97 gs370\"><div class=\"t m0 x24 h4 y231 ff4 fs2 fc1 sc0 ls0 ws0\">Saldo al </div><div class=\"t m0 x4b h4 yfa ff4 fs2 fc1 sc0 ls0 ws0\">31.12.22 </div></div><div class=\"c wd0 h97 gs371\"><div class=\"t m0 x4b h4 y232 ff4 fs2 fc1 sc0 ls0 ws0\">Altas <span class=\"ls6\">/ </span></div><div class=\"t m0 x23 h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\">Bajas </div><div class=\"t m0 x13 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Per\u00edmetro </div></div><div class=\"c w32 h97 gs372\"><div class=\"t m0 x4f h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\">Altas </div></div><div class=\"c w81 h97 gs373\"><div class=\"t m0 x23 h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\">Bajas </div></div><div class=\"c w29 h97 gs374\"><div class=\"t m0 x5 h4 y231 ff4 fs2 fc1 sc0 ls0 ws0\">Traspasos y </div><div class=\"t m0 x22 h4 yfa ff4 fs2 fc1 sc0 ls0 ws0\">otros </div></div><div class=\"c w22 h97 gs375\"><div class=\"t m0 x7a h4 y231 ff4 fs2 fc1 sc0 ls0 ws0\">Diferencias de </div><div class=\"t m0 x1d h4 yfa ff4 fs2 fc1 sc0 ls0 ws0\">conversi\u00f3n </div></div><div class=\"c w21 h97 gs376\"><div class=\"t m0 xa1 h4 y231 ff4 fs2 fc1 sc0 ls0 ws0\">Saldo al </div><div class=\"t m0 x29 h4 yfa ff4 fs2 fc1 sc0 ls0 ws0\">31.12.23 </div></div><div class=\"c wcf h12 gs377\"><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Terrenos y construcciones </div></div><div class=\"c wd1 h12 gs378\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">6.874 </div></div><div class=\"c wd2 h12 gs379\"><div class=\"t m0 x2a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wbf h12 gs37a\"><div class=\"t m0 x24 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">5.205 </div></div><div class=\"c wd3 h12 gs37b\"><div class=\"t m0 x2a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w34 h12 gs37c\"><div class=\"t m0 x6a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wd4 h12 gs37d\"><div class=\"t m0 x2c h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(34) </div></div><div class=\"c wd5 h12 gs37e\"><div class=\"t m0 x4f h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">12.045 </div></div><div class=\"c wcf h3b gs37f\"><div class=\"t m0 x5d h4 y157 ff4 fs2 fc2 sc0 ls0 ws0\">Instalaciones t\u00e9cnicas y </div><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">maquinaria </div></div><div class=\"c wd1 h3b gs380\"><div class=\"t m0 x1e h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">11.973 </div></div><div class=\"c wd2 h3b gs381\"><div class=\"t m0 x20 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">(1) </div></div><div class=\"c wbf h3b gs382\"><div class=\"t m0 x25 h4 yfa ff4 fs2 fc2 sc0 ls4 ws0\">234<span class=\"ls0\"> </span></div></div><div class=\"c wd3 h3b gs383\"><div class=\"t m0 x1d h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">(28) </div></div><div class=\"c w34 h3b gs384\"><div class=\"t m0 x6a h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wd4 h3b gs385\"><div class=\"t m0 x26 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wd5 h3b gs386\"><div class=\"t m0 x4f h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">12.178 </div></div><div class=\"c wcf h2a gs387\"><div class=\"t m0 x5d h4 yf9 ff4 fs2 fc2 sc0 ls0 ws0\">Otras instalaciones, utillaje </div><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls10 ws0\">y <span class=\"ls0\">mobiliario </span></div></div><div class=\"c wd1 h2a gs388\"><div class=\"t m0 x1e h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">30.555 </div></div><div class=\"c wd2 h2a gs389\"><div class=\"t m0 x2a h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wbf h2a gs38a\"><div class=\"t m0 x24 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">3.027 </div></div><div class=\"c wd3 h2a gs38b\"><div class=\"t m0 x1d h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">(69) </div></div><div class=\"c w34 h2a gs38c\"><div class=\"t m0 x6a h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wd4 h2a gs38d\"><div class=\"t m0 x6b h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">4 </div></div><div class=\"c wd5 h2a gs38e\"><div class=\"t m0 x4f h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">33.517 </div></div><div class=\"c wcf h3d gs38f\"><div class=\"t m0 x5d h4 y171 ff4 fs2 fc2 sc0 ls0 ws0\">Otro Inmovilizado material </div></div><div class=\"c wd1 h3d gs390\"><div class=\"t m0 x1e h4 y171 ff4 fs2 fc2 sc0 ls0 ws0\">19.181 </div></div><div class=\"c wd2 h3d gs391\"><div class=\"t m0 x2a h4 y171 ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wbf h3d gs392\"><div class=\"t m0 x25 h4 y171 ff4 fs2 fc2 sc0 ls4 ws0\">450<span class=\"ls0\"> </span></div></div><div class=\"c wd3 h3d gs393\"><div class=\"t m0 x2a h4 y171 ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w34 h3d gs394\"><div class=\"t m0 x6a h4 y171 ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wd4 h3d gs395\"><div class=\"t m0 x2d h4 y171 ff4 fs2 fc2 sc0 ls4 ws0\">11<span class=\"ls0\"> </span></div></div><div class=\"c wd5 h3d gs396\"><div class=\"t m0 x4f h4 y171 ff4 fs2 fc2 sc0 ls0 ws0\">19.642 </div></div><div class=\"c wcf h2a gs397\"><div class=\"t m0 x5d h4 yf9 ff4 fs2 fc2 sc0 ls0 ws0\">Inmovilizado Material en </div><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">curso </div></div><div class=\"c wd1 h2a gs398\"><div class=\"t m0 x1e h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">13.483 </div></div><div class=\"c wd2 h2a gs399\"><div class=\"t m0 x2a h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wbf h2a gs39a\"><div class=\"t m0 x24 h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">3.712 </div></div><div class=\"c wd3 h2a gs39b\"><div class=\"t m0 x2a h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w34 h2a gs39c\"><div class=\"t m0 x6a h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wd4 h2a gs39d\"><div class=\"t m0 x26 h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wd5 h2a gs39e\"><div class=\"t m0 x4f h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">17.195 </div></div><div class=\"c wcf h14 gs39f\"><div class=\"t m0 x57 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c wa9 h14 gs3a0\"><div class=\"t m0 x1e h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">82.066 </div></div><div class=\"c wd0 h14 gs3a1\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">(1) </div></div><div class=\"c w32 h14 gs3a2\"><div class=\"t m0 x29 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">12.628 </div></div><div class=\"c w81 h14 gs3a3\"><div class=\"t m0 x1d h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">(97) </div></div><div class=\"c w29 h14 gs3a4\"><div class=\"t m0 x6a h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w22 h14 gs3a5\"><div class=\"t m0 x2c h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">(19) </div></div><div class=\"c w21 h14 gs3a6\"><div class=\"t m0 x24 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">94.577 </div></div><div class=\"c wd6 h3b gs3a7\"><div class=\"t m0 x5 hf yfa ff3 fs2 fc2 sc0 ls0 ws0\">Amortizaci\u00f3n Acumulada </div></div><div class=\"c w31 h3b gs3a8\"><div class=\"t m0 xa1 h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\">Saldo al </div><div class=\"t m0 x13 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w63 h3b gs3a9\"><div class=\"t m0 x22 h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\">Altas </div><div class=\"t m0 x4b h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Per\u00edmetro </div></div><div class=\"c w31 h3b gs3aa\"><div class=\"t m0 x13 h4 yfa ff4 fs2 fc1 sc0 ls0 ws0\">Dotaciones </div></div><div class=\"c wd7 h3b gs3ab\"><div class=\"t m0 x29 h4 yfa ff4 fs2 fc1 sc0 ls0 ws0\">Bajas </div></div><div class=\"c wd8 h3b gs3ac\"><div class=\"t m0 x9f h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\">Traspasos y </div><div class=\"t m0 xa h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">otros </div></div><div class=\"c wd9 h3b gs3ad\"><div class=\"t m0 x1d h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\">Diferencias de </div><div class=\"t m0 x2b h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">conversi\u00f3n </div></div><div class=\"c wda h3b gs3ae\"><div class=\"t m0 xa1 h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\">Saldo al </div><div class=\"t m0 x13 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c wd6 h12 gs3af\"><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Terrenos y construcciones </div></div><div class=\"c wdb h12 gs3b0\"><div class=\"t m0 x24 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(1.483) </div></div><div class=\"c wdc h12 gs3b1\"><div class=\"t m0 x6a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wdd h12 gs3b2\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(<span class=\"ls4\">79</span>) </div></div><div class=\"c wde h12 gs3b3\"><div class=\"t m0 x33 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wdf h12 gs3b4\"><div class=\"t m0 x16 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c we0 h12 gs3b5\"><div class=\"t m0 x19 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">34<span class=\"ls0\"> </span></div></div><div class=\"c we1 h12 gs3b6\"><div class=\"t m0 x24 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(1.528) </div></div><div class=\"c wd6 h3b gs3b7\"><div class=\"t m0 x5d h4 y157 ff4 fs2 fc2 sc0 ls0 ws0\">Instalaciones t\u00e9cnicas y </div><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">maquinaria </div></div><div class=\"c wdb h3b gs3b8\"><div class=\"t m0 x24 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">(4.004) </div></div><div class=\"c wdc h3b gs3b9\"><div class=\"t m0 x6a h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wdd h3b gs3ba\"><div class=\"t m0 x25 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">(<span class=\"ls4\">263</span>) </div></div><div class=\"c wde h3b gs3bb\"><div class=\"t m0 x25 h4 yfa ff4 fs2 fc2 sc0 ls4 ws0\">28<span class=\"ls0\"> </span></div></div><div class=\"c wdf h3b gs3bc\"><div class=\"t m0 x16 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c we0 h3b gs3bd\"><div class=\"t m0 xff h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c we1 h3b gs3be\"><div class=\"t m0 x24 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">(4.239) </div></div><div class=\"c wd6 h2a gs3bf\"><div class=\"t m0 x5d h4 yf9 ff4 fs2 fc2 sc0 ls0 ws0\">Otras instalaciones, utillaje y </div><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">mobiliario </div></div><div class=\"c wdb h2a gs3c0\"><div class=\"t m0 xa1 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">(23.918) </div></div><div class=\"c wdc h2a gs3c1\"><div class=\"t m0 x6a h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wdd h2a gs3c2\"><div class=\"t m0 x24 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">(2.110) </div></div><div class=\"c wde h2a gs3c3\"><div class=\"t m0 x25 h4 yfa ff4 fs2 fc2 sc0 ls4 ws0\">69<span class=\"ls0\"> </span></div></div><div class=\"c wdf h2a gs3c4\"><div class=\"t m0 x16 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c we0 h2a gs3c5\"><div class=\"t m0 x4d h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">(6) </div></div><div class=\"c we1 h2a gs3c6\"><div class=\"t m0 xa1 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">(25.965) </div></div><div class=\"c wd6 h12 gs3c7\"><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Otro Inmovilizado material </div></div><div class=\"c wdb h12 gs3c8\"><div class=\"t m0 xa1 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(18.480) </div></div><div class=\"c wdc h12 gs3c9\"><div class=\"t m0 x6a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wdd h12 gs3ca\"><div class=\"t m0 x25 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(<span class=\"ls4\">372</span>) </div></div><div class=\"c wde h12 gs3cb\"><div class=\"t m0 x33 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wdf h12 gs3cc\"><div class=\"t m0 x16 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c we0 h12 gs3cd\"><div class=\"t m0 x28 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(<span class=\"ls4\">18</span>) </div></div><div class=\"c we1 h12 gs3ce\"><div class=\"t m0 xa1 h4 y5c ff4 fs2 fc2 sc0 ls9 ws0\">(1<span class=\"ls0\">8.870) </span></div></div><div class=\"c wd6 h11 gs3cf\"><div class=\"t m0 x99 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c w31 h11 gs3d0\"><div class=\"t m0 xa1 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">(47.885) </div></div><div class=\"c w63 h11 gs3d1\"><div class=\"t m0 x6a h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w31 h11 gs3d2\"><div class=\"t m0 x24 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">(2.824) </div></div><div class=\"c wd7 h11 gs3d3\"><div class=\"t m0 x25 h4 y5a ff4 fs2 fc1 sc0 ls4 ws0\">97<span class=\"ls0\"> </span></div></div><div class=\"c wd8 h11 gs3d4\"><div class=\"t m0 x16 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wd9 h11 gs3d5\"><div class=\"t m0 x19 h4 y5a ff4 fs2 fc1 sc0 ls4 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wda h11 gs3d6\"><div class=\"t m0 xa1 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">(50.602) </div></div><div class=\"c w2 h0_1 gs40\"><div class=\"t m0 x6d hd y14b ff4 fsa fc2 sc0 ls0 ws0\">(*) Datos ree<span class=\"_ _3\"></span>xpresados. Ver Nota<span class=\"_ _3\"></span> 2.1<span class=\"fs6\"> </span></div><div class=\"t m0 x6d hd y671 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h41 y67e ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y67f ff4 fsa fc2 sc0 ls0 ws0\">(*) Datos ree<span class=\"_ _3\"></span>xpresados. Ver Nota<span class=\"_ _3\"></span> 2.1<span class=\"fs6\"> </span></div><div class=\"t m0 x6d hd y680 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y681 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y2cb ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y2cc ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h41 y2a6 ff3 fs6 fc2 sc0 ls0 ws0\">Variaci\u00f3n Ejercicio 2<span class=\"_ _a\"></span>023 </div><div class=\"t m0 x6d h86 y574 ff5 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y2cf ff4 fs6 fc2 sc0 ls0 ws0\">Se <span class=\"_ _a\"></span>han<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>producid<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>altas,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>8.9<span class=\"_ _a\"></span>16 <span class=\"_ _a\"></span>miles <span class=\"_ _9\"></span><span class=\"ls1b\">de</span> <span class=\"_ _a\"></span>euros<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>principa<span class=\"_ _a\"></span>lmente <span class=\"_ _a\"></span>asoci<span class=\"_ _a\"></span>adas <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>nueva <span class=\"_ _9\"></span>planta </div><div class=\"t m0 x6d hd y2d0 ff4 fs6 fc2 sc0 ls0 ws0\">de <span class=\"_ _19\"> </span>component<span class=\"_ _a\"></span>es <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>e\u00f3lic<span class=\"_ _a\"></span>a <span class=\"_ _19\"> </span>marina <span class=\"_ _19\"> </span>que<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>filial <span class=\"_ _6\"> </span>del <span class=\"_ _19\"> </span>Nervi\u00f3n <span class=\"_ _19\"> </span>Naval <span class=\"_ _19\"> </span>Offs<span class=\"_ _a\"></span>hore, <span class=\"_ _6\"> </span>especializada <span class=\"_ _6\"> </span>en <span class=\"_ _19\"> </span>la </div><div class=\"t m0 x6d hd y2d1 ff4 fs6 fc2 sc0 ls0 ws0\">fabricaci\u00f3n <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>ensamblaje <span class=\"_ _22\"> </span>de <span class=\"_ _16\"> </span>estructuras <span class=\"_ _16\"> </span>fijas <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>flota<span class=\"_ _a\"></span>ntes <span class=\"_ _16\"> </span>para <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>e\u00f3lica <span class=\"_ _16\"> </span>marina<span class=\"_ _9\"></span><span class=\"lsc\">, <span class=\"_ _16\"> </span></span>ha <span class=\"_ _16\"> </span>adquirido <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>As </div><div class=\"t m0 x6d hd y2d2 ff4 fs6 fc2 sc0 ls0 ws0\">Somozas (A Coru\u00f1a). <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y2ac ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y682 ff4 fs6 fc2 sc0 ls0 ws0\">Dichas <span class=\"_ _22\"> </span>instalaciones<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>amp<span class=\"_ _a\"></span>l\u00edan <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>capacidad <span class=\"_ _22\"> </span>pro<span class=\"_ _a\"></span>ductiva <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>grupo <span class=\"_ _22\"> </span>con<span class=\"_ _a\"></span> <span class=\"_ _e\"> </span>m\u00e1s <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>35.000 <span class=\"_ _22\"> </span>m<span class=\"_ _3a\"> </span></div><div class=\"t m0 x100 h92 y683 ff4 fsd fc2 sc0 ls0 ws0\">2</div><div class=\"t m0 x101 hd y682 ff4 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>naves </div><div class=\"t m0 x6d hd y2d5 ff4 fs6 fc2 sc0 ls0 ws0\">cubiertas, <span class=\"_ _7\"></span>5.000 <span class=\"_ _7\"></span>m<span class=\"_ _3a\"> </span></div><div class=\"t m0 x102 h92 y538 ff4 fsd fc2 sc0 ls0 ws0\">2</div><div class=\"t m0 x103 hd y2d5 ff4 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>naves <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>p<span class=\"_ _a\"></span>intura, <span class=\"_ _7\"></span>edificio <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>oficinas <span class=\"_ _7\"></span>y <span class=\"_ _4\"></span>65 <span class=\"_ _7\"></span>.000 <span class=\"_ _7\"></span>m<span class=\"_ _3a\"> </span></div><div class=\"t m0 x104 h92 y538 ff4 fsd fc2 sc0 ls0 ws0\">2</div><div class=\"t m0 x105 hd y2d5 ff4 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>parcela, <span class=\"_ _4\"></span>y <span class=\"_ _7\"></span>sirven <span class=\"_ _7\"></span>para </div><div class=\"t m0 x6d hd y2d6 ff4 fs6 fc2 sc0 ls0 ws0\">atender las <span class=\"_ _a\"></span>oportunidades <span class=\"_ _a\"></span>que se <span class=\"_ _a\"></span>generan p<span class=\"_ _a\"></span>ara la fa<span class=\"_ _a\"></span>bricaci\u00f3n de <span class=\"_ _a\"></span>componentes <span class=\"_ _a\"></span>primarios <span class=\"_ _a\"></span>y secundarios </div><div class=\"t m0 x6d hd y2d7 ff4 fs6 fc2 sc0 ls0 ws0\">para <span class=\"_ _5\"> </span>estr<span class=\"_ _a\"></span>uctura <span class=\"_ _29\"> </span>fijas <span class=\"_ _29\"> </span>(Jackets)<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>y <span class=\"_ _29\"> </span>flotantes <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>e\u00f3<span class=\"_ _a\"></span>lica <span class=\"_ _5\"> </span>mari<span class=\"_ _a\"></span>na<span class=\"_ _a\"></span>, <span class=\"_ _5\"> </span>as\u00ed <span class=\"_ _29\"> </span>c<span class=\"_ _a\"></span>omo <span class=\"_ _29\"> </span>para <span class=\"_ _29\"> </span>la <span class=\"_ _29\"> </span>fabricaci\u00f3n <span class=\"_ _17\"> </span>de </div><div class=\"t m0 x6d hd y684 ff4 fs6 fc2 sc0 ls0 ws0\">componentes de e\u00f3<span class=\"_ _a\"></span>lica marina y velas r\u00edgidas p<span class=\"_ _a\"></span>ara embarcaciones<span class=\"_ _9\"></span> </div><div class=\"t m0 x6d hd y685 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y686 ff4 fs6 fc2 sc0 ls0 ws0\">Igualmente <span class=\"_ _7\"></span>se <span class=\"_ _4\"> </span>han <span class=\"_ _4\"></span>producido <span class=\"_ _7\"></span>altas <span class=\"_ _4\"> </span>rel<span class=\"_ _a\"></span>acionadas <span class=\"_ _7\"></span>con <span class=\"_ _4\"> </span>las <span class=\"_ _4\"></span>instalaciones <span class=\"_ _4\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _4\"></span>fili<span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _7\"></span>Amper,<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y2db ff4 fs6 fc2 sc0 ls0 ws0\">Nervi\u00f3n  Naval  of<span class=\"_ _a\"></span>fshore,  ti<span class=\"_ _a\"></span>ene  en  el  puerto <span class=\"_ _19\"> </span>exterior  de <span class=\"_ _19\"> </span>Ferrol<span class=\"_ _a\"></span>-San  Cibrao <span class=\"_ _19\"> </span>donde  s<span class=\"_ _a\"></span>e  procede<span class=\"lsf\">r\u00e1</span>  a<span class=\"_ _a\"></span>l </div><div class=\"t m0 x6d hd y2dc ff4 fs6 fc2 sc0 ls3 ws0\">en<span class=\"ls0\">samblaje de es<span class=\"_ _a\"></span>tructuras de e\u00f3lica m<span class=\"_ _a\"></span>arina.<span class=\"_ _a\"></span> </span></div><div class=\"t m0 x6d hd y2dd ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c wc9 h3b gs3d9\"><div class=\"t m0 x2a h4 yfa ff4 fs2 fc1 sc0 ls0 ws0\">Coste </div></div><div class=\"c wca h3b gs3da\"><div class=\"t m0 x1e h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\">Amortizaci\u00f3n </div><div class=\"t m0 x33 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Acumulada </div></div><div class=\"c wcb h3b gs3db\"><div class=\"t m0 xa h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\">Total Valor Neto </div><div class=\"t m0 x2b h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">31.12.2022 (*) </div></div><div class=\"c wc8 h11 gs3dc\"><div class=\"t m0 x5d h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">Terrenos y construcciones </div></div><div class=\"c wcc h11 gs3dd\"><div class=\"t m0 x2b h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">6.874 </div></div><div class=\"c wcd h11 gs3de\"><div class=\"t m0 x60 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">(1.483) </div></div><div class=\"c wce h11 gs3df\"><div class=\"t m0 xf0 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">5.391 </div></div><div class=\"c wc8 h12 gs3e0\"><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Instalaciones t\u00e9cnicas y maquinaria </div></div><div class=\"c wcc h12 gs3e1\"><div class=\"t m0 x22 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">11.973 </div></div><div class=\"c wcd h12 gs3e2\"><div class=\"t m0 x60 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(4.004) </div></div><div class=\"c wce h12 gs3e3\"><div class=\"t m0 xf0 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">7.969 </div></div><div class=\"c wc8 h12 gs3e4\"><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Otras instalaciones, utillaje y mobiliario </div></div><div class=\"c wcc h12 gs3e5\"><div class=\"t m0 x22 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">30.556  </div></div><div class=\"c wcd h12 gs3e6\"><div class=\"t m0 x4e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(23.918) </div></div><div class=\"c wce h12 gs3e7\"><div class=\"t m0 xf0 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">6.638 </div></div><div class=\"c wc8 h12 gs3e8\"><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Otro Inmovilizado material </div></div><div class=\"c wcc h12 gs3e9\"><div class=\"t m0 x22 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">19.180  </div></div><div class=\"c wcd h12 gs3ea\"><div class=\"t m0 x4e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(18.480) </div></div><div class=\"c wce h12 gs3eb\"><div class=\"t m0 x7b h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">700<span class=\"ls0\"> </span></div></div><div class=\"c wc8 h11 gs3ec\"><div class=\"t m0 x5d h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">Inmovilizado Material en curso </div></div><div class=\"c wcc h11 gs3ed\"><div class=\"t m0 x22 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">13.483 </div></div><div class=\"c wcd h11 gs3ee\"><div class=\"t m0 x19 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wce h11 gs3ef\"><div class=\"t m0 x79 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">13.483 </div></div><div class=\"c wc8 h12 gs3f0\"><div class=\"t m0 xf1 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c wc9 h12 gs3f1\"><div class=\"t m0 x22 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">82.066 </div></div><div class=\"c wca h12 gs3f2\"><div class=\"t m0 x1f h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">(47.885) </div></div><div class=\"c wcb h12 gs3f3\"><div class=\"t m0 x28 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">34.181 </div></div><div class=\"c wcf h2a gs3f4\"><div class=\"t m0 x18 hf yf9 ff3 fs2 fc2 sc0 ls0 ws0\">Coste Inmovilizado </div><div class=\"t m0 x7a hf y5a ff3 fs2 fc2 sc0 ls0 ws0\">material en explotaci\u00f3n </div></div><div class=\"c wa9 h2a gs3f5\"><div class=\"t m0 x24 h4 yf9 ff4 fs2 fc1 sc0 ls0 ws0\">Saldo al </div><div class=\"t m0 x4b h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">31.12.21 </div></div><div class=\"c wd0 h2a gs3f6\"><div class=\"t m0 x4f h4 yf9 ff4 fs2 fc1 sc0 ls0 ws0\">Altas </div><div class=\"t m0 x13 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">Per\u00edmetro </div></div><div class=\"c w32 h2a gs3f7\"><div class=\"t m0 x4f h4 yfb ff4 fs2 fc1 sc0 ls0 ws0\">Altas </div></div><div class=\"c w81 h2a gs3f8\"><div class=\"t m0 x23 h4 yfb ff4 fs2 fc1 sc0 ls0 ws0\">Bajas </div></div><div class=\"c w29 h2a gs3f9\"><div class=\"t m0 x5 h4 yf9 ff4 fs2 fc1 sc0 ls0 ws0\">Traspasos y </div><div class=\"t m0 x22 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">otros </div></div><div class=\"c w22 h2a gs3fa\"><div class=\"t m0 x7a h4 yf9 ff4 fs2 fc1 sc0 ls0 ws0\">Diferencias de </div><div class=\"t m0 x1d h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">conversi\u00f3n </div></div><div class=\"c w21 h2a gs3fb\"><div class=\"t m0 xa1 h4 yf9 ff4 fs2 fc1 sc0 ls0 ws0\">Saldo al </div><div class=\"t m0 x9f h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">31.12.22(*) </div></div><div class=\"c wcf h14 gs3fc\"><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Terrenos y construcciones </div></div><div class=\"c wd1 h14 gs3fd\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">7.728 </div></div><div class=\"c wd2 h14 gs3fe\"><div class=\"t m0 x2a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">-  </div></div><div class=\"c wbf h14 gs3ff\"><div class=\"t m0 x24 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.829 </div></div><div class=\"c wd3 h14 gs400\"><div class=\"t m0 x29 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(2.683) </div></div><div class=\"c w34 h14 gs401\"><div class=\"t m0 x6a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">-  </div></div><div class=\"c wd4 h14 gs402\"><div class=\"t m0 x26 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wd5 h14 gs403\"><div class=\"t m0 x1d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">6.874 </div></div><div class=\"c wcf h2a gs404\"><div class=\"t m0 x5d h4 yf9 ff4 fs2 fc2 sc0 ls0 ws0\">Instalaciones t\u00e9cnicas y </div><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">maquinaria </div></div><div class=\"c wd1 h2a gs405\"><div class=\"t m0 x1e h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">17.861 </div></div><div class=\"c wd2 h2a gs406\"><div class=\"t m0 x2a h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wbf h2a gs407\"><div class=\"t m0 xa h4 yfa ff4 fs2 fc2 sc0 ls4 ws0\">79<span class=\"ls0\"> </span></div></div><div class=\"c wd3 h2a gs408\"><div class=\"t m0 x29 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">(5.967) </div></div><div class=\"c w34 h2a gs409\"><div class=\"t m0 x6a h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">-  </div></div><div class=\"c wd4 h2a gs40a\"><div class=\"t m0 x26 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wd5 h2a gs40b\"><div class=\"t m0 x4f h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">11.973 </div></div><div class=\"c wcf h3b gs40c\"><div class=\"t m0 x5d h4 y157 ff4 fs2 fc2 sc0 ls0 ws0\">Otras instalaciones, utillaje </div><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">y mobiliario </div></div><div class=\"c wd1 h3b gs40d\"><div class=\"t m0 x1e h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">27.883 </div></div><div class=\"c wd2 h3b gs40e\"><div class=\"t m0 xa h4 yfa ff4 fs2 fc2 sc0 ls4 ws0\">24<span class=\"ls0\"> </span></div></div><div class=\"c wbf h3b gs40f\"><div class=\"t m0 x24 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">3.265 </div></div><div class=\"c wd3 h3b gs410\"><div class=\"t m0 x4f h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">(617) </div></div><div class=\"c w34 h3b gs411\"><div class=\"t m0 x6a h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">-  </div></div><div class=\"c wd4 h3b gs412\"><div class=\"t m0 x26 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wd5 h3b gs413\"><div class=\"t m0 x4f h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">30.555 </div></div><div class=\"c wcf h99 gs414\"><div class=\"t m0 x5d h4 y171 ff4 fs2 fc2 sc0 ls0 ws0\">Otro Inmovilizado material </div></div><div class=\"c wd1 h99 gs415\"><div class=\"t m0 x1e h4 y171 ff4 fs2 fc2 sc0 ls0 ws0\">18.233 </div></div><div class=\"c wd2 h99 gs416\"><div class=\"t m0 x25 h4 y171 ff4 fs2 fc2 sc0 ls4 ws0\">510<span class=\"ls0\"> </span></div></div><div class=\"c wbf h99 gs417\"><div class=\"t m0 x25 h4 y171 ff4 fs2 fc2 sc0 ls4 ws0\">858<span class=\"ls0\"> </span></div></div><div class=\"c wd3 h99 gs418\"><div class=\"t m0 x4f h4 y171 ff4 fs2 fc2 sc0 ls0 ws0\">(420) </div></div><div class=\"c w34 h99 gs419\"><div class=\"t m0 x16 h4 y171 ff4 fs2 fc2 sc0 ls0 ws0\">-  </div></div><div class=\"c wd4 h99 gs41a\"><div class=\"t m0 x26 h4 y171 ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wd5 h99 gs41b\"><div class=\"t m0 x4f h4 y171 ff4 fs2 fc2 sc0 ls0 ws0\">19.181 </div></div><div class=\"c wcf h3b gs41c\"><div class=\"t m0 x5d h4 y157 ff4 fs2 fc2 sc0 ls0 ws0\">Inmovilizado Material en </div><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">curso </div></div><div class=\"c wd1 h3b gs41d\"><div class=\"t m0 x18 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">6.702 </div></div><div class=\"c wd2 h3b gs41e\"><div class=\"t m0 x2a h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wbf h3b gs41f\"><div class=\"t m0 x24 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">6.781 </div></div><div class=\"c wd3 h3b gs420\"><div class=\"t m0 x2a h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w34 h3b gs421\"><div class=\"t m0 x6a h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wd4 h3b gs422\"><div class=\"t m0 x26 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wd5 h3b gs423\"><div class=\"t m0 x4f h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">13.483 </div></div><div class=\"c wcf h11 gs424\"><div class=\"t m0 x57 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c wa9 h11 gs425\"><div class=\"t m0 x1e h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">78.407 </div></div><div class=\"c wd0 h11 gs426\"><div class=\"t m0 x1d h4 y5a ff4 fs2 fc1 sc0 ls4 ws0\">534<span class=\"ls0\"> </span></div></div><div class=\"c w32 h11 gs427\"><div class=\"t m0 x29 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">12.812 </div></div><div class=\"c w81 h11 gs428\"><div class=\"t m0 x29 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">(9.687) </div></div><div class=\"c w29 h11 gs429\"><div class=\"t m0 x6a h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">-  </div></div><div class=\"c w22 h11 gs42a\"><div class=\"t m0 x26 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w21 h11 gs42b\"><div class=\"t m0 x24 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">82.066 </div></div><div class=\"c we3 h3b gs42c\"><div class=\"t m0 x5a hf yfa ff3 fs2 fc2 sc0 ls0 ws0\">Amortizaci\u00f3n Acumulada </div></div><div class=\"c wb8 h3b gs42d\"><div class=\"t m0 xa1 h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\">Saldo al </div><div class=\"t m0 x13 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">31.12.2021 </div></div><div class=\"c w29 h3b gs42e\"><div class=\"t m0 x33 h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\">Altas </div><div class=\"t m0 xa1 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Per\u00edmetro </div></div><div class=\"c wd5 h3b gs42f\"><div class=\"t m0 x13 h4 yfa ff4 fs2 fc1 sc0 ls0 ws0\">Dotaciones </div></div><div class=\"c we4 h3b gs430\"><div class=\"t m0 x7a h4 yfa ff4 fs2 fc1 sc0 ls0 ws0\">Bajas </div></div><div class=\"c we5 h3b gs431\"><div class=\"t m0 x7a h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\">Traspasos y </div><div class=\"t m0 x2a h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">otros </div></div><div class=\"c wd9 h3b gs432\"><div class=\"t m0 x1d h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\">Diferencias de </div><div class=\"t m0 x2b h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">conversi\u00f3n </div></div><div class=\"c wda h3b gs433\"><div class=\"t m0 xa1 h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\">Saldo al </div><div class=\"t m0 x13 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c we3 h14 gs434\"><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Terrenos y construcciones </div></div><div class=\"c we6 h14 gs435\"><div class=\"t m0 x24 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(3.995) </div></div><div class=\"c w34 h14 gs436\"><div class=\"t m0 x6a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c we7 h14 gs437\"><div class=\"t m0 x25 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(<span class=\"ls4\">175</span>) </div></div><div class=\"c we8 h14 gs438\"><div class=\"t m0 x7a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">2.687 </div></div><div class=\"c we9 h14 gs439\"><div class=\"t m0 x4c h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wea h14 gs43a\"><div class=\"t m0 xff h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c we1 h14 gs43b\"><div class=\"t m0 x24 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(1.483) </div></div><div class=\"c we3 h2a gs43c\"><div class=\"t m0 x5d h4 yf9 ff4 fs2 fc2 sc0 ls0 ws0\">Instalaciones t\u00e9cnicas y </div><div class=\"t m0 x5d h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">maquinaria </div></div><div class=\"c we6 h2a gs43d\"><div class=\"t m0 x24 h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">(8.334) </div></div><div class=\"c w34 h2a gs43e\"><div class=\"t m0 x6a h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c we7 h2a gs43f\"><div class=\"t m0 xa h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">(<span class=\"ls4\">93</span>) </div></div><div class=\"c we8 h2a gs440\"><div class=\"t m0 x7a h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">4.423 </div></div><div class=\"c we9 h2a gs441\"><div class=\"t m0 x4c h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wea h2a gs442\"><div class=\"t m0 xff h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c we1 h2a gs443\"><div class=\"t m0 x24 h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">(4.004) </div></div><div class=\"c we3 h3b gs444\"><div class=\"t m0 x5d h4 y157 ff4 fs2 fc2 sc0 ls0 ws0\">Otras instalaciones, utillaje </div><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">y mobiliario </div></div><div class=\"c we6 h3b gs445\"><div class=\"t m0 xa1 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">(21.701) </div></div><div class=\"c w34 h3b gs446\"><div class=\"t m0 x4e h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">(7) </div></div><div class=\"c we7 h3b gs447\"><div class=\"t m0 x24 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">(2.210) </div></div><div class=\"c we8 h3b gs448\"><div class=\"t m0 xa h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c we9 h3b gs449\"><div class=\"t m0 x4c h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wea h3b gs44a\"><div class=\"t m0 xff h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c we1 h3b gs44b\"><div class=\"t m0 xa1 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">(23.918) </div></div><div class=\"c we3 h12 gs44c\"><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Otro Inmovilizado material </div></div><div class=\"c we6 h12 gs44d\"><div class=\"t m0 xa1 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(18.149) </div></div><div class=\"c w34 h12 gs44e\"><div class=\"t m0 x33 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(<span class=\"ls4\">331</span>) </div></div><div class=\"c we7 h12 gs44f\"><div class=\"t m0 x67 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h12 gs450\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c we9 h12 gs451\"><div class=\"t m0 x4c h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wea h12 gs452\"><div class=\"t m0 xff h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c we1 h12 gs453\"><div class=\"t m0 xa1 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(18.480) </div></div><div class=\"c we3 h11 gs454\"><div class=\"t m0 x96 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c wb8 h11 gs455\"><div class=\"t m0 xa1 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">(52.179) </div></div><div class=\"c w29 h11 gs456\"><div class=\"t m0 x33 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">(<span class=\"ls4\">338</span>) </div></div><div class=\"c wd5 h11 gs457\"><div class=\"t m0 x24 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">(2.478) </div></div><div class=\"c we4 h11 gs458\"><div class=\"t m0 x7a h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">7.110 </div></div><div class=\"c we5 h11 gs459\"><div class=\"t m0 x4c h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wd9 h11 gs45a\"><div class=\"t m0 xff h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wda h11 gs45b\"><div class=\"t m0 xa1 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">(47.885)<span class=\"_ _3a\"> </span> </div></div>Por <span class=\"_ _9\"></span>\u00faltimo, <span class=\"_ _18\"></span>se <span class=\"_ _9\"></span>h<span class=\"_ _a\"></span>an <span class=\"_ _9\"></span>adquirid<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>maqui<span class=\"_ _a\"></span>narias, <span class=\"_ _9\"></span>herram<span class=\"_ _a\"></span>ientas <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>utillaje <span class=\"_ _18\"></span>necesarios <span class=\"_ _18\"></span>para <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>realizaci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las actividades diarias de<span class=\"_ _a\"></span> las filiales industriales del G<span class=\"_ _a\"></span>rupo<span class=\"_ _a\"></span>.  Variaci\u00f3n Ejercicio 2<span class=\"_ _a\"></span>022 Se <span class=\"_ _19\"> </span>produj<span class=\"_ _a\"></span>eron <span class=\"_ _19\"> </span>altas, <span class=\"_ _6\"> </span>por <span class=\"_ _19\"> </span>importe <span class=\"_ _6\"> </span>6.031 <span class=\"_ _19\"> </span>miles<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>de <span class=\"_ _6\"> </span>euros, <span class=\"_ _19\"> </span>principalme<span class=\"_ _a\"></span>nte <span class=\"_ _19\"> </span>asociadas <span class=\"_ _6\"> </span>a <span class=\"_ _19\"> </span>las <span class=\"_ _6\"> </span>nuevas maquinarias, <span class=\"_ _16\"> </span>herramientas <span class=\"_ _4\"> </span>y <span class=\"_ _16\"> </span>utillaje <span class=\"_ _4\"> </span>nec<span class=\"_ _a\"></span>esarios <span class=\"_ _4\"> </span>para<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>re<span class=\"_ _a\"></span>alizaci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _16\"> </span>las <span class=\"_ _4\"> </span>activ<span class=\"_ _a\"></span>idades <span class=\"_ _4\"> </span>diarias <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>las<span class=\"_ _a\"></span> filiales industriales de<span class=\"_ _a\"></span>l Grupo. <span class=\"_ _a\"></span> Reexpresi\u00f3n (Nota 2.1)<span class=\"_ _a\"></span> Consecuencia <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>proceso <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>reexpres<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _7\"></span>exp<span class=\"_ _a\"></span>licado <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>Nota <span class=\"_ _4\"> </span>2.1 <span class=\"_ _4\"></span>anterior, <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>ha <span class=\"_ _7\"></span>reg<span class=\"_ _a\"></span>istrado <span class=\"_ _7\"></span>com<span class=\"_ _a\"></span>o altas <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>inm<span class=\"_ _a\"></span>ovilizado <span class=\"_ _9\"></span>mater<span class=\"_ _a\"></span>ial <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>urso <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>ej<span class=\"_ _a\"></span>ercicio<span class=\"_ _a\"></span>s <span class=\"_ _9\"></span>2021<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>2<span class=\"_ _a\"></span>022 <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>ostes <span class=\"_ _9\"></span>incurridos <span class=\"_ _9\"></span>p<span class=\"_ _a\"></span>endientes de facturar de<span class=\"_ _a\"></span>l proyecto lle<span class=\"_ _a\"></span>vado a cabo<span class=\"_ _a\"></span> para <span class=\"_ _a\"></span>la Secretar\u00eda de<span class=\"_ _a\"></span> Justicia y <span class=\"_ _a\"></span>Sistema Penal<span class=\"_ _a\"></span> y Socioeducativo<span class=\"_ _a\"></span> del <span class=\"_ _18\"></span>Estado <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>Rio <span class=\"_ _18\"></span>Grande <span class=\"_ _18\"></span>Do <span class=\"_ _18\"></span>Sul <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>Brasil<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>como <span class=\"_ _18\"></span>clie<span class=\"_ _a\"></span>nte <span class=\"_ _9\"></span>f<span class=\"_ _a\"></span>inal, <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>importe <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>6.<span class=\"_ _a\"></span>702 <span class=\"_ _18\"></span>miles <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>euros <span class=\"_ _18\"></span>y 6.781 miles de euros r<span class=\"_ _a\"></span>espectivamente<span class=\"_ _a\"></span>. El calendario de f<span class=\"_ _a\"></span>acturaci\u00f3n (asocia<span class=\"_ _a\"></span>do a la prestaci\u00f3n <span class=\"_ _a\"></span>del servicio) establ<span class=\"_ _a\"></span>ecido en el ejerc<span class=\"_ _a\"></span>icio 2021 para los <span class=\"_ _6\"> </span>siguientes <span class=\"_ _19\"> </span>ej<span class=\"_ _a\"></span>ercicios <span class=\"_ _6\"> </span>fue <span class=\"_ _6\"> </span>objeto <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>modificaci\u00f3n <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>el<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>tercer <span class=\"_ _6\"> </span>trimestre <span class=\"_ _6\"> </span>del <span class=\"_ _6\"> </span>ejercicio <span class=\"_ _6\"> </span>2022, <span class=\"_ _19\"> </span>a consecuencia <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>retrasos <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>ejecuci\u00f3n <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>proyecto <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _18\"></span>instalaciones <span class=\"_ _18\"></span>planificadas <span class=\"_ _9\"></span>p<span class=\"_ _a\"></span>ara <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>itado trimestre <span class=\"_ _a\"></span>motivadas <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>undamentalment<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>cambios <span class=\"_ _a\"></span>inc<span class=\"_ _a\"></span>urridos <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>estructura <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>\u00edsica <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>construc<span class=\"_ _a\"></span>ci\u00f3n  de <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>c\u00e1rc<span class=\"_ _a\"></span>eles <span class=\"_ _4\"> </span>(alturas<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mur<span class=\"_ _a\"></span>os, <span class=\"_ _4\"> </span>pabellones <span class=\"_ _4\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>edificaciones <span class=\"_ _16\"> </span>construidos <span class=\"_ _4\"> </span>con<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>posterioridad,<span class=\"_ _a\"></span>\u2026) <span class=\"_ _4\"> </span>que imped\u00edan <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>orrecto <span class=\"_ _a\"></span>func<span class=\"_ _a\"></span>ionamiento <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>soluci\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>implementad<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>S<span class=\"_ _a\"></span>ociedad, <span class=\"_ _a\"></span>dad<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>misma estaba <span class=\"_ _9\"></span>conf<span class=\"_ _a\"></span>igurada <span class=\"_ _9\"></span>par<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>una <span class=\"_ _18\"></span>determinada <span class=\"_ _18\"></span>estructur<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>inicial <span class=\"_ _18\"></span>y <span class=\"_ _9\"></span>n<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>para <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>g<span class=\"_ _a\"></span>enerada <span class=\"_ _9\"></span>tras<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>cambios <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>su modificaci\u00f3n. En <span class=\"_ _4\"></span>marzo <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>2023, <span class=\"_ _4\"></span>conforme <span class=\"_ _16\"> </span>al <span class=\"_ _4\"></span>seguimiento <span class=\"_ _4\"> </span>intern<span class=\"_ _a\"></span>o <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>se <span class=\"_ _16\"> </span>rea<span class=\"_ _a\"></span>liz\u00f3 <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>proy<span class=\"_ _a\"></span>ecto <span class=\"_ _4\"></span>se <span class=\"_ _4\"> </span>han <span class=\"_ _16\"> </span>observado ciertas <span class=\"_ _6\"> </span>dif<span class=\"_ _a\"></span>icultades <span class=\"_ _5\"> </span>en <span class=\"_ _6\"> </span>la <span class=\"_ _5\"> </span>ejecuci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>pruebas <span class=\"_ _5\"> </span>t\u00e9cnicas <span class=\"_ _5\"> </span>y <span class=\"_ _5\"> </span>de <span class=\"_ _6\"> </span>verificac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _5\"> </span>los <span class=\"_ _6\"> </span>sistem<span class=\"_ _a\"></span>as comprometidos <span class=\"_ _a\"></span>en el Contr<span class=\"_ _a\"></span>ato en <span class=\"_ _a\"></span>la fase de <span class=\"_ _a\"></span>entrega final <span class=\"_ _a\"></span>de la so<span class=\"_ _a\"></span>luci\u00f3n (habitual<span class=\"_ _a\"></span>es en esta <span class=\"_ _a\"></span>tipolog\u00eda de proyectos, <span class=\"_ _19\"> </span>limitados<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>por <span class=\"_ _19\"> </span>restricciones <span class=\"_ _19\"> </span>tecnol\u00f3gicas<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>son <span class=\"_ _19\"> </span>pion<span class=\"_ _a\"></span>eras <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>mercados <span class=\"_ _19\"> </span>que <span class=\"_ _6\"> </span>no  ti<span class=\"_ _a\"></span>ene comparables <span class=\"_ _9\"></span>actua<span class=\"_ _a\"></span>lmente <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>nivel <span class=\"_ _9\"></span>mun<span class=\"_ _a\"></span>dial <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>est\u00e1<span class=\"_ _a\"></span>ndares <span class=\"_ _9\"></span>implantados<span class=\"_ _a\"></span>), <span class=\"_ _a\"></span>por <span class=\"_ _18\"></span>lo <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>h<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>p<span class=\"_ _a\"></span>odido iniciar la fase de facturac<span class=\"_ _a\"></span>i\u00f3n.  <span class=\"_ _a\"></span> Dada <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>situaci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>proye<span class=\"_ _a\"></span>cto <span class=\"_ _a\"></span>descrita, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Soc<span class=\"_ _a\"></span>iedad <span class=\"_ _9\"></span>ha <span class=\"_ _a\"></span>ma<span class=\"_ _a\"></span>ntenido <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>largo <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>ejercicio <span class=\"_ _a\"></span>2023 <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>hasta la <span class=\"_ _18\"></span>fec<span class=\"_ _a\"></span>ha <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>formulaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _18\"></span>pres<span class=\"_ _a\"></span>entes <span class=\"_ _7\"></span>cuentas <span class=\"_ _7\"></span>anuales <span class=\"_ _7\"></span>consolidadas <span class=\"_ _4\"></span>conversac<span class=\"_ _a\"></span>iones <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ontinuas <span class=\"_ _7\"></span>al m\u00e1s a<span class=\"_ _a\"></span>lto <span class=\"_ _a\"></span>nivel <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Gobierno <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>R\u00edo <span class=\"_ _a\"></span>Grande <span class=\"_ _a\"></span>do<span class=\"_ _a\"></span> S<span class=\"_ _a\"></span>ul, <span class=\"_ _a\"></span>el cu<span class=\"_ _a\"></span>al m<span class=\"_ _a\"></span>antiene <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>voluntad <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>impleme<span class=\"_ _a\"></span>ntar <span class=\"_ _a\"></span>los servicios <span class=\"_ _7\"></span>contratados <span class=\"_ _7\"></span>dada <span class=\"_ _18\"></span>su <span class=\"_ _7\"></span>diferenciac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _18\"></span>tec<span class=\"_ _a\"></span>nol\u00f3gica <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>obj<span class=\"_ _a\"></span>etivos <span class=\"_ _18\"></span>es<span class=\"_ _a\"></span>trat\u00e9gicos<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>conseguid<span class=\"_ _a\"></span>os <span class=\"_ _18\"></span>p<span class=\"_ _a\"></span>or <span class=\"_ _18\"></span>su<span class=\"_ _a\"></span> parte en relaci\u00f3n a la <span class=\"_ _a\"></span>protecci\u00f3n de infraestructuras<span class=\"_ _a\"></span> carcelarias. <span class=\"_ _a\"></span> Fruto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>esas <span class=\"_ _7\"></span>convers<span class=\"_ _a\"></span>aciones <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>final <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>abril <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>2023, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>trascurs<span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>tiempo <span class=\"_ _7\"></span>m\u00ednimo <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>ejecuci\u00f3n establecido <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>co<span class=\"_ _a\"></span>ntrato <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>ha <span class=\"_ _18\"></span>cong<span class=\"_ _a\"></span>elado, <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _18\"></span>ha <span class=\"_ _7\"></span>fijado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>abril <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2024 <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>omo <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>que <span class=\"_ _18\"></span>la soluci\u00f3n <span class=\"_ _16\"> </span>pueda <span class=\"_ _16\"> </span>estar <span class=\"_ _16\"> </span>preparada <span class=\"_ _16\"> </span>para <span class=\"_ _16\"> </span>su <span class=\"_ _16\"> </span>implementac<span class=\"_ _a\"></span>i\u00f3n, <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>tal <span class=\"_ _16\"> </span>manera <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>contrato <span class=\"_ _16\"> </span>pueda <span class=\"_ _16\"> </span>ser reactivado <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>renovad<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>un <span class=\"_ _18\"></span>per\u00edodo <span class=\"_ _9\"></span>adicional<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>menos <span class=\"_ _9\"></span>12 <span class=\"_ _9\"></span>m<span class=\"_ _a\"></span>eses <span class=\"_ _a\"></span>ta<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>mo <span class=\"_ _9\"></span>permite <span class=\"_ _18\"></span>el <span class=\"_ _9\"></span>Contrato con el cliente.<span class=\"_ _a\"></span> Las altas del <span class=\"_ _a\"></span>ejercicio 2023<span class=\"_ _a\"></span> por importe <span class=\"_ _a\"></span>de 3.712 miles<span class=\"_ _a\"></span> de euros corr<span class=\"_ _a\"></span>esponden a <span class=\"_ _a\"></span>los trabajos rea<span class=\"_ _a\"></span>lizados para <span class=\"_ _9\"></span>poner <span class=\"_ _18\"></span>a <span class=\"_ _9\"></span>p<span class=\"_ _a\"></span>unto <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>activo <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>poder <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>omenzar <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>prestar <span class=\"_ _18\"></span>el <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>ervicio <span class=\"_ _7\"></span>una <span class=\"_ _9\"></span>vez <span class=\"_ _18\"></span>reactivado <span class=\"_ _18\"></span>y <span class=\"_ _9\"></span>renova<span class=\"_ _a\"></span>do <span class=\"_ _9\"></span>el contrato a partir de abr<span class=\"_ _a\"></span>il de 2024.<span class=\"_ _a\"></span> Teniendo <span class=\"_ _a\"></span>en cuenta <span class=\"_ _a\"></span>esta <span class=\"_ _a\"></span>situaci\u00f3n, <span class=\"_ _a\"></span>la D<span class=\"_ _a\"></span>irecci\u00f3n de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad co<span class=\"_ _a\"></span>nsidera <span class=\"_ _a\"></span>que ex<span class=\"_ _a\"></span>iste una <span class=\"_ _a\"></span>incertidumbre asociada <span class=\"_ _4\"></span>al <span class=\"_ _7\"></span>\u00e9xito <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>negociaciones <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>Gobierno <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>R\u00edo<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>Grande <span class=\"_ _4\"> </span>do <span class=\"_ _4\"></span>Sul <span class=\"_ _4\"></span>y <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>ejecuci\u00f3n, <span class=\"_ _4\"> </span>de manera <span class=\"_ _9\"></span>sat<span class=\"_ _a\"></span>isfactoria, <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>la<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>adecuaci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>configuraci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _18\"></span>equipos<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>po<span class=\"_ _a\"></span>der <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>omenzar <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>prestar<span class=\"_ _3a\"> </span>los <span class=\"_ _7\"></span>servicios <span class=\"_ _4\"> </span>indica<span class=\"_ _a\"></span>dos <span class=\"_ _7\"></span>en <span class=\"_ _4\"></span>el <span class=\"_ _7\"></span>co<span class=\"_ _a\"></span>ntrato, <span class=\"_ _7\"></span>sobre<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>todo <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>poder <span class=\"_ _7\"></span>recu<span class=\"_ _a\"></span>perar <span class=\"_ _7\"></span>la<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>inversi\u00f3n <span class=\"_ _4\"></span>realizada <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>1<span class=\"_ _18\"></span>7 millones de euros, r<span class=\"_ _a\"></span>egistrada en el ep\u00edgraf<span class=\"_ _a\"></span>e Inmoviliza<span class=\"_ _a\"></span>do Material en Curso.<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span> Otra Informaci\u00f3n<span class=\"_ _a\"></span> El <span class=\"_ _a\"></span>importe <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>materiales <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>ex<span class=\"_ _a\"></span>plotaci\u00f3n <span class=\"_ _a\"></span>totalmente <span class=\"_ _9\"></span>amort<span class=\"_ _a\"></span>izados <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>3<span class=\"_ _a\"></span>1 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciem<span class=\"_ _a\"></span>bre <span class=\"_ _a\"></span>de <span class=\"_ _18\"></span><span class=\"ls1b\">20</span>23 y 2022 ascienden a<span class=\"_ _a\"></span> 45.537 mi<span class=\"_ _a\"></span>les de euros y 42.8<span class=\"_ _a\"></span>02 miles de euros, resp<span class=\"_ _a\"></span>ectivamente<span class=\"_ _a\"></span>. El Grup<span class=\"_ _a\"></span>o tien<span class=\"_ _a\"></span>e formal<span class=\"_ _a\"></span>izadas <span class=\"_ _a\"></span>p\u00f3lizas de <span class=\"_ _a\"></span>seguros<span class=\"_ _a\"></span> para <span class=\"_ _a\"></span>cubrir <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>posibles <span class=\"_ _a\"></span>riesgos <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>est\u00e1n suj<span class=\"_ _a\"></span>etos <span class=\"_ _a\"></span>los diversos eleme<span class=\"_ _a\"></span>ntos de s<span class=\"_ _a\"></span>u inmovilizado <span class=\"_ _a\"></span>material, as<span class=\"_ _a\"></span>\u00ed como las <span class=\"_ _a\"></span>posibles r<span class=\"_ _a\"></span>eclamaciones qu<span class=\"_ _a\"></span>e se le <span class=\"_ _a\"></span>puedan presentar <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>actividad, <span class=\"_ _9\"></span>entendiendo <span class=\"_ _a\"></span>qu<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>dichas <span class=\"_ _a\"></span>p\u00f3lizas<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>cubren <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>manera<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>suficiente los riesgos a los que est\u00e1<span class=\"_ _a\"></span>n sometidos.<span class=\"_ _a\"></span> El an\u00e1lisis de deter<span class=\"_ _a\"></span>ioro de los activos ma<span class=\"_ _a\"></span>teriales se <span class=\"_ _a\"></span>detalla en la n<span class=\"_ _a\"></span>ota 3.d anterior.<span class=\"_ _a\"></span> 7<span class=\"ls24\">. </span> <span class=\"_ _e\"> </span>Participaciones en e<span class=\"_ _3\"></span>mpresas asociadas<span class=\"_ _3\"></span> Al 31 de diciembre de <span class=\"_ _a\"></span><span class=\"ls3\">20</span>23<span class=\"_ _a\"></span> y 2022, las participac<span class=\"_ _a\"></span>iones consolidadas<span class=\"_ _a\"></span> por puesta en equiva<span class=\"_ _a\"></span>lencia son<span class=\"_ _a\"></span>: Durante <span class=\"_ _22\"> </span>el <span class=\"_ _22\"> </span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _22\"> </span>2023  se <span class=\"_ _16\"> </span>han <span class=\"_ _e\"> </span>producido <span class=\"_ _22\"> </span>a<span class=\"_ _a\"></span>ltas <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _22\"> </span>el <span class=\"_ _22\"> </span>ep\u00edgrafe<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>mo<span class=\"_ _a\"></span>tivadas  principalmente <span class=\"_ _22\"> </span>por <span class=\"_ _22\"> </span>las<span class=\"_ _a\"></span> inversiones <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>esembolsadas <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>sociedad <span class=\"_ _18\"></span>part<span class=\"_ _a\"></span>icipada <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _18\"></span>puesta <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>equivalencia <span class=\"_ _7\"></span>Hive <span class=\"_ _18\"></span>W<span class=\"_ _a\"></span>ind <span class=\"_ _18\"></span>Energy,<span class=\"_ _a\"></span> S.L. a trav\u00e9s de las s<span class=\"_ _a\"></span>ociedades del Grupo Amper, Ner<span class=\"_ _a\"></span>vi\u00f3n y Proes <span class=\"_ _a\"></span>Co<span class=\"_ _a\"></span>nsultores.<span class=\"_ _3a\"> </span>31.12.21 Variaci\u00f3n 2022 <span class=\"ls0\"> </span>31.12.22 Traspaso Variaci\u00f3n 2023<span class=\"ls0\"> </span>31.12.23 Punto Prensa S.A. 191<span class=\"ls0\"> </span>- 191<span class=\"ls0\"> </span>(86) - 105<span class=\"ls0\"> </span>Sensing and Control, SA 740<span class=\"ls0\"> </span>- 740<span class=\"ls0\"> </span>(80)  <span class=\"_ _31\"> </span>- 660<span class=\"ls0\"> </span>Hive Wind Energy, S.L - 484<span class=\"ls0\"> </span>484<span class=\"ls0\"> </span>- 1.199 1.683 Resto participadas 287<span class=\"ls0\"> </span>(2<span class=\"ls4\">14)</span> 73<span class=\"ls0\"> </span>166<span class=\"ls0\"> </span>(62) 177<span class=\"ls0\"> </span>Total 1.218 270<span class=\"ls0\"> </span>1.488 - 1.137 2.625 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-35": {
   "value": "6.  Inmovilizado Material A continuaci\u00f3n, se presenta el detalle del inmovilizado material al 31 de diciembre de 2023 y 2022, as\u00ed como el movimiento en ambos ejercicios (miles de euros): nmovilizado Material  Coste Amortizaci\u00f3n Acumulada Total Valor Neto 31.12.2023 Terrenos y construcciones 12.045 (1.528) 10.517 Instalaciones t\u00e9cnicas y maquinaria 12.178 (4.239) 7.939 Otras instalaciones, utillaje y mobiliario 33.517 (25.965) 7.552 Otro Inmovilizado material 19.642 (18.870) 772 Inmovilizado Material en curso 17.195 - 17.195 Total 94.577 (50.602) 43.975 Coste Inmovilizado material en explotaci\u00f3n Saldo al 31.12.22 Altas / Bajas Per\u00edmetro Altas Bajas Traspasos y otros Diferencias de conversi\u00f3n Saldo al 31.12.23 Terrenos y construcciones 6.874 - 5.205 - - (34) 12.045 Instalaciones t\u00e9cnicas y maquinaria 11.973 (1) 234 (28) - - 12.178 Otras instalaciones, utillaje y mobiliario 30.555 - 3.027 (69) - 4 33.517 Otro Inmovilizado material 19.181 - 450 - - 11 19.642 Inmovilizado Material en curso 13.483 - 3.712 - - - 17.195 Total 82.066 (1) 12.628 (97) - (19) 94.577 Amortizaci\u00f3n Acumulada Saldo al 31.12.2022 Altas Per\u00edmetro Dotaciones Bajas Traspasos y otros Diferencias de conversi\u00f3n Saldo al 31.12.2023 Terrenos y construcciones (1.483) - (79) - - 34 (1.528) Instalaciones t\u00e9cnicas y maquinaria (4.004) - (263) 28 - - (4.239) Otras instalaciones, utillaje y mobiliario (23.918) - (2.110) 69 - (6) (25.965) Otro Inmovilizado material (18.480) - (372) - - (18) (18.870) Total (47.885) - (2.824) 97 - 10 (50.602) (*) Datos reexpresados. Ver Nota 2.1 (*) Datos reexpresados. Ver Nota 2.1 Variaci\u00f3n Ejercicio 2023 Se han producido altas, por importe 8.916 miles de euros, principalmente asociadas a la nueva planta de  componentes  de  e\u00f3lica  marina  que  la  filial  del  Nervi\u00f3n  Naval  Offshore,  especializada  en  la fabricaci\u00f3n  y  ensamblaje  de  estructuras  fijas  y  flotantes  para  la  e\u00f3lica  marina,  ha  adquirido  en  As Somozas (A Coru\u00f1a).  Dichas  instalaciones  ampl\u00edan  la  capacidad  productiva  del  grupo  con  m\u00e1s  de  35.000  m 2  de  naves cubiertas, 5.000 m 2 de naves de pintura, edificio de oficinas y 65 .000 m 2 de parcela, y sirven para atender las oportunidades que se generan para la fabricaci\u00f3n de componentes primarios y secundarios para  estructura  fijas  (Jackets)  y  flotantes  de  e\u00f3lica  marina,  as\u00ed  como  para  la  fabricaci\u00f3n  de componentes de e\u00f3lica marina y velas r\u00edgidas para embarcaciones Igualmente se  han producido altas  relacionadas con  las instalaciones que la filial del Grupo Amper, Nervi\u00f3n  Naval  offshore,  tiene  en  el  puerto  exterior  de  Ferrol-San  Cibrao  donde  se  proceder\u00e1  al ensamblaje de estructuras de e\u00f3lica marina. Inmovilizado Material  Coste Amortizaci\u00f3n Acumulada Total Valor Neto 31.12.2022 (*) Terrenos y construcciones 6.874 (1.483) 5.391 Instalaciones t\u00e9cnicas y maquinaria 11.973 (4.004) 7.969 Otras instalaciones, utillaje y mobiliario 30.556  (23.918) 6.638 Otro Inmovilizado material 19.180  (18.480) 700 Inmovilizado Material en curso 13.483 - 13.483 Total 82.066 (47.885) 34.181 Coste Inmovilizado material en explotaci\u00f3n Saldo al 31.12.21 Altas Per\u00edmetro Altas Bajas Traspasos y otros Diferencias de conversi\u00f3n Saldo al 31.12.22(*) Terrenos y construcciones 7.728 -  1.829 (2.683) -  - 6.874 Instalaciones t\u00e9cnicas y maquinaria 17.861 - 79 (5.967) -  - 11.973 Otras instalaciones, utillaje y mobiliario 27.883 24 3.265 (617) -  - 30.555 Otro Inmovilizado material 18.233 510 858 (420) -  - 19.181 Inmovilizado Material en curso 6.702 - 6.781 - - - 13.483 Total 78.407 534 12.812 (9.687) -  - 82.066 Amortizaci\u00f3n Acumulada Saldo al 31.12.2021 Altas Per\u00edmetro Dotaciones Bajas Traspasos y otros Diferencias de conversi\u00f3n Saldo al 31.12.2022 Terrenos y construcciones (3.995) - (175) 2.687 - - (1.483) Instalaciones t\u00e9cnicas y maquinaria (8.334) - (93) 4.423 - - (4.004) Otras instalaciones, utillaje y mobiliario (21.701) (7) (2.210) - - - (23.918) Otro Inmovilizado material (18.149) (331) - - - - (18.480) Total (52.179) (338) (2.478) 7.110 - - (47.885) Por \u00faltimo, se han adquirido maquinarias, herramientas y utillaje necesarios para la realizaci\u00f3n de las actividades diarias de las filiales industriales del Grupo.  Variaci\u00f3n Ejercicio 2022 Se  produjeron  altas,  por  importe  6.031  miles  de  euros,  principalmente  asociadas  a  las  nuevas maquinarias,  herramientas  y  utillaje  necesarios  para la  realizaci\u00f3n de  las  actividades  diarias  de  las filiales industriales del Grupo.  Reexpresi\u00f3n (Nota 2.1) Consecuencia del proceso de reexpresi\u00f3n explicado en la Nota  2.1 anterior, se ha registrado como altas de inmovilizado material en curso en los ejercicios 2021 y 2022 los costes incurridos pendientes de facturar del proyecto llevado a cabo para la Secretar\u00eda de Justicia y Sistema Penal y Socioeducativo del Estado de Rio Grande Do Sul en Brasil como cliente final, por importe de 6.702 miles de euros y 6.781 miles de euros respectivamente. El calendario de facturaci\u00f3n (asociado a la prestaci\u00f3n del servicio) establecido en el ejercicio 2021 para los  siguientes  ejercicios  fue  objeto  de  modificaci\u00f3n  en  el  tercer  trimestre  del  ejercicio  2022,  a consecuencia de retrasos en la ejecuci\u00f3n del proyecto en las instalaciones planificadas para el citado trimestre motivadas fundamentalmente por cambios incurridos en la estructura f\u00edsica y de construcci\u00f3n  de  las  c\u00e1rceles  (alturas  de  muros,  pabellones  y  edificaciones  construidos  con  posterioridad,\u2026)  que imped\u00edan el correcto funcionamiento de la soluci\u00f3n implementada por la Sociedad, dado que la misma estaba configurada para una determinada estructura inicial y no para la generada tras cambios en su modificaci\u00f3n. En marzo  de  2023, conforme  al seguimiento  interno  que  se  realiz\u00f3  del  proyecto se  han  observado ciertas  dificultades  en  la  ejecuci\u00f3n  de  las  pruebas  t\u00e9cnicas  y  de  verificaci\u00f3n  de  los  sistemas comprometidos en el Contrato en la fase de entrega final de la soluci\u00f3n (habituales en esta tipolog\u00eda de proyectos,  limitados  por  restricciones  tecnol\u00f3gicas  que  son  pioneras  en  mercados  que  no  tiene comparables actualmente a nivel mundial en los est\u00e1ndares implantados), por lo que no se ha podido iniciar la fase de facturaci\u00f3n.   Dada la situaci\u00f3n del proyecto descrita, la Sociedad ha mantenido a lo largo del ejercicio 2023 y hasta la fecha de formulaci\u00f3n de las presentes cuentas anuales consolidadas conversaciones continuas al m\u00e1s alto nivel con el Gobierno de R\u00edo Grande do Sul, el cual mantiene su voluntad de implementar los servicios contratados dada su diferenciaci\u00f3n tecnol\u00f3gica y objetivos estrat\u00e9gicos conseguidos por su parte en relaci\u00f3n a la protecci\u00f3n de infraestructuras carcelarias.  Fruto de esas conversaciones a final de abril de 2023, el trascurso del tiempo m\u00ednimo de ejecuci\u00f3n establecido en el contrato se ha congelado, y se ha fijado en abril de 2024 como fecha para que la soluci\u00f3n  pueda  estar  preparada  para  su  implementaci\u00f3n,  de  tal  manera  que  el  contrato  pueda  ser reactivado y renovado por un per\u00edodo adicional de al menos 12 meses tal y como permite el Contrato con el cliente. Las altas del ejercicio 2023 por importe de 3.712 miles de euros corresponden a los trabajos realizados para poner a punto el activo y poder comenzar a prestar el servicio una vez reactivado y renovado el contrato a partir de abril de 2024. Teniendo en cuenta esta situaci\u00f3n, la Direcci\u00f3n de la Sociedad considera que existe una incertidumbre asociada al \u00e9xito  de las negociaciones con el Gobierno de R\u00edo Grande  do Sul y a la ejecuci\u00f3n,  de manera satisfactoria, de la adecuaci\u00f3n y configuraci\u00f3n de los equipos para poder comenzar a prestar los servicios  indicados en el contrato, sobre todo para poder recuperar la inversi\u00f3n realizada de 17 millones de euros, registrada en el ep\u00edgrafe Inmovilizado Material en Curso. Otra Informaci\u00f3n El importe de los activos materiales en explotaci\u00f3n totalmente amortizados a 31 de diciembre de 2023 y 2022 ascienden a 45.537 miles de euros y 42.802 miles de euros, respectivamente. El Grupo tiene formalizadas p\u00f3lizas de seguros para cubrir los posibles riesgos a que est\u00e1n sujetos los diversos elementos de su inmovilizado material, as\u00ed como las posibles reclamaciones que se le puedan presentar por el ejercicio de su actividad, entendiendo que dichas p\u00f3lizas cubren de manera suficiente los riesgos a los que est\u00e1n sometidos. El an\u00e1lisis de deterioro de los activos materiales se detalla en la nota 3.d anterior.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "7<span class=\"ls24\">. </span> <span class=\"_ _e\"> </span>Participaciones en e<span class=\"_ _3\"></span>mpresas asociadas<span class=\"_ _3\"></span> Al 31 de diciembre de <span class=\"_ _a\"></span><span class=\"ls3\">20</span>23<span class=\"_ _a\"></span> y 2022, las participac<span class=\"_ _a\"></span>iones consolidadas<span class=\"_ _a\"></span> por puesta en equiva<span class=\"_ _a\"></span>lencia son<span class=\"_ _a\"></span>: Durante <span class=\"_ _22\"> </span>el <span class=\"_ _22\"> </span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _22\"> </span>2023  se <span class=\"_ _16\"> </span>han <span class=\"_ _e\"> </span>producido <span class=\"_ _22\"> </span>a<span class=\"_ _a\"></span>ltas <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _22\"> </span>el <span class=\"_ _22\"> </span>ep\u00edgrafe<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>mo<span class=\"_ _a\"></span>tivadas  principalmente <span class=\"_ _22\"> </span>por <span class=\"_ _22\"> </span>las<span class=\"_ _a\"></span> inversiones <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>esembolsadas <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>sociedad <span class=\"_ _18\"></span>part<span class=\"_ _a\"></span>icipada <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _18\"></span>puesta <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>equivalencia <span class=\"_ _7\"></span>Hive <span class=\"_ _18\"></span>W<span class=\"_ _a\"></span>ind <span class=\"_ _18\"></span>Energy,<span class=\"_ _a\"></span> S.L. a trav\u00e9s de las s<span class=\"_ _a\"></span>ociedades del Grupo Amper, Ner<span class=\"_ _a\"></span>vi\u00f3n y Proes <span class=\"_ _a\"></span>Co<span class=\"_ _a\"></span>nsultores.<span class=\"_ _3a\"> </span>31.12.21 Variaci\u00f3n 2022 <span class=\"ls0\"> </span>31.12.22 Traspaso Variaci\u00f3n 2023<span class=\"ls0\"> </span>31.12.23 Punto Prensa S.A. 191<span class=\"ls0\"> </span>- 191<span class=\"ls0\"> </span>(86) - 105<span class=\"ls0\"> </span>Sensing and Control, SA 740<span class=\"ls0\"> </span>- 740<span class=\"ls0\"> </span>(80)  <span class=\"_ _31\"> </span>- 660<span class=\"ls0\"> </span>Hive Wind Energy, S.L - 484<span class=\"ls0\"> </span>484<span class=\"ls0\"> </span>- 1.199 1.683 Resto participadas 287<span class=\"ls0\"> </span>(2<span class=\"ls4\">14)</span> 73<span class=\"ls0\"> </span>166<span class=\"ls0\"> </span>(62) 177<span class=\"ls0\"> </span>Total 1.218 270<span class=\"ls0\"> </span>1.488 - 1.137 2.625",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "7<span class=\"ls24\">. </span> <span class=\"_ _e\"> </span>Participaciones en e<span class=\"_ _3\"></span>mpresas asociadas<span class=\"_ _3\"></span> Al 31 de diciembre de <span class=\"_ _a\"></span><span class=\"ls3\">20</span>23<span class=\"_ _a\"></span> y 2022, las participac<span class=\"_ _a\"></span>iones consolidadas<span class=\"_ _a\"></span> por puesta en equiva<span class=\"_ _a\"></span>lencia son<span class=\"_ _a\"></span>: Durante <span class=\"_ _22\"> </span>el <span class=\"_ _22\"> </span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _22\"> </span>2023  se <span class=\"_ _16\"> </span>han <span class=\"_ _e\"> </span>producido <span class=\"_ _22\"> </span>a<span class=\"_ _a\"></span>ltas <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _22\"> </span>el <span class=\"_ _22\"> </span>ep\u00edgrafe<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>mo<span class=\"_ _a\"></span>tivadas  principalmente <span class=\"_ _22\"> </span>por <span class=\"_ _22\"> </span>las<span class=\"_ _a\"></span> inversiones <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>esembolsadas <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>sociedad <span class=\"_ _18\"></span>part<span class=\"_ _a\"></span>icipada <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _18\"></span>puesta <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>equivalencia <span class=\"_ _7\"></span>Hive <span class=\"_ _18\"></span>W<span class=\"_ _a\"></span>ind <span class=\"_ _18\"></span>Energy,<span class=\"_ _a\"></span> S.L. a trav\u00e9s de las s<span class=\"_ _a\"></span>ociedades del Grupo Amper, Ner<span class=\"_ _a\"></span>vi\u00f3n y Proes <span class=\"_ _a\"></span>Co<span class=\"_ _a\"></span>nsultores.<span class=\"_ _3a\"> </span><div class=\"c w32 h2a gs45d\"><div class=\"t m0 x5b h4 yfb ff4 fs2 fc1 sc0 ls0 ws0\">31.12.21 </div></div><div class=\"c wda h2a gs45e\"><div class=\"t m0 x7a h4 yf9 ff4 fs2 fc1 sc0 ls0 ws0\">Variaci\u00f3n </div><div class=\"t m0 x25 h4 y5c ff4 fs2 fc1 sc0 ls4 ws0\">2022 <span class=\"ls0\"> </span></div></div><div class=\"c web h2a gs45f\"><div class=\"t m0 x5b h4 yfb ff4 fs2 fc1 sc0 ls0 ws0\">31.12.22 </div></div><div class=\"c w21 h2a gs460\"><div class=\"t m0 x7a h4 yfb ff4 fs2 fc1 sc0 ls0 ws0\">Traspaso </div></div><div class=\"c w31 h2a gs461\"><div class=\"t m0 x10e h4 yf9 ff4 fs2 fc1 sc0 ls0 ws0\">Variaci\u00f3n </div><div class=\"t m0 x25 h4 y5c ff4 fs2 fc1 sc0 ls4 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w21 h2a gs462\"><div class=\"t m0 x29 h4 yfb ff4 fs2 fc1 sc0 ls0 ws0\">31.12.23 </div></div><div class=\"c w45 h12 gs463\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Punto Prensa S.A. </div></div><div class=\"c w32 h12 gs464\"><div class=\"t m0 x1d h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">191<span class=\"ls0\"> </span></div></div><div class=\"c wda h12 gs465\"><div class=\"t m0 x4e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c web h12 gs466\"><div class=\"t m0 x1d h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">191<span class=\"ls0\"> </span></div></div><div class=\"c w21 h12 gs467\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(86) </div></div><div class=\"c w31 h12 gs468\"><div class=\"t m0 x4e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w21 h12 gs469\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">105<span class=\"ls0\"> </span></div></div><div class=\"c w45 h12 gs46a\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Sensing and Control, SA </div></div><div class=\"c w32 h12 gs46b\"><div class=\"t m0 x1d h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">740<span class=\"ls0\"> </span></div></div><div class=\"c wda h12 gs46c\"><div class=\"t m0 x4e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c web h12 gs46d\"><div class=\"t m0 x1d h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">740<span class=\"ls0\"> </span></div></div><div class=\"c w21 h12 gs46e\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(80) </div></div><div class=\"c w31 h12 gs46f\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\"> <span class=\"_ _31\"> </span>- </div></div><div class=\"c w21 h12 gs470\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">660<span class=\"ls0\"> </span></div></div><div class=\"c w45 h11 gs471\"><div class=\"t m0 x13 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">Hive Wind Energy, S.L </div></div><div class=\"c w32 h11 gs472\"><div class=\"t m0 x1c h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c wda h11 gs473\"><div class=\"t m0 xa h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">484<span class=\"ls0\"> </span></div></div><div class=\"c web h11 gs474\"><div class=\"t m0 x1d h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">484<span class=\"ls0\"> </span></div></div><div class=\"c w21 h11 gs475\"><div class=\"t m0 x4e h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w31 h11 gs476\"><div class=\"t m0 x1d h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">1.199 </div></div><div class=\"c w21 h11 gs477\"><div class=\"t m0 x1d h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">1.683 </div></div><div class=\"c w45 h12 gs478\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Resto participadas </div></div><div class=\"c w32 h12 gs479\"><div class=\"t m0 x1d h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">287<span class=\"ls0\"> </span></div></div><div class=\"c wda h12 gs47a\"><div class=\"t m0 x25 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(2<span class=\"ls4\">14)</span> </div></div><div class=\"c web h12 gs47b\"><div class=\"t m0 x20 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">73<span class=\"ls0\"> </span></div></div><div class=\"c w21 h12 gs47c\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">166<span class=\"ls0\"> </span></div></div><div class=\"c w31 h12 gs47d\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(62) </div></div><div class=\"c w21 h12 gs47e\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">177<span class=\"ls0\"> </span></div></div><div class=\"c w45 h74 gs47f\"><div class=\"t m0 x110 h4 y41a ff4 fs2 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c w32 h74 gs480\"><div class=\"t m0 x23 h4 y41a ff4 fs2 fc1 sc0 ls0 ws0\">1.218 </div></div><div class=\"c wda h74 gs481\"><div class=\"t m0 xa h4 y41a ff4 fs2 fc1 sc0 ls4 ws0\">270<span class=\"ls0\"> </span></div></div><div class=\"c web h74 gs482\"><div class=\"t m0 x23 h4 y41a ff4 fs2 fc1 sc0 ls0 ws0\">1.488 </div></div><div class=\"c w21 h74 gs483\"><div class=\"t m0 x4e h4 y41a ff4 fs2 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w31 h74 gs484\"><div class=\"t m0 x1d h4 y41a ff4 fs2 fc1 sc0 ls0 ws0\">1.137 </div></div><div class=\"c w21 h74 gs485\"><div class=\"t m0 x1d h4 y41a ff4 fs2 fc1 sc0 ls0 ws0\">2.625 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "8. <span class=\"_ _23\"> </span>Inversiones Financ<span class=\"_ _3\"></span>ieras y Efectivo <span class=\"ls25\">y </span>Otros Activos l\u00edquidos<span class=\"_ _3\"></span> equivalentes El <span class=\"_ _18\"></span>desglose <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _18\"></span>saldo <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>inversiones <span class=\"_ _18\"></span>fina<span class=\"_ _a\"></span>ncieras <span class=\"_ _18\"></span>a<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>3<span class=\"_ _a\"></span>1 <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>diciembre <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span><span class=\"ls3\">20<span class=\"_ _a\"></span></span>23 <span class=\"_ _18\"></span>y <span class=\"_ _7\"></span>2022, <span class=\"_ _18\"></span>atendiendo <span class=\"_ _18\"></span>a <span class=\"_ _7\"></span>la naturaleza de las operac<span class=\"_ _a\"></span>iones es el siguie<span class=\"_ _a\"></span>nte (<span class=\"_ _a\"></span>en miles de euros):<span class=\"_ _a\"></span> <div class=\"c w6a h3b gs487\"><div class=\"t m0 x5a h4 yfa ff4 fs2 fc1 sc0 ls0 ws0\">Nota  </div></div><div class=\"c wed h3b gs488\"><div class=\"t m0 x1e h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\">Saldo al </div><div class=\"t m0 x10e h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w28 h3b gs489\"><div class=\"t m0 x4f h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\">Saldo al  </div><div class=\"t m0 x5d h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">31.12.2022 (*) </div></div><div class=\"c wec h2a gs48a\"><div class=\"t m0 x1 h4 yf9 ff4 fs2 fc2 sc0 ls0 ws0\">Deudores Comerciales y otras cuentas a cobrar no corrientes </div><div class=\"t m0 x1 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Activos Financieros no corrientes  </div></div><div class=\"c wee h2a gs48b\"><div class=\"t m0 x5 h4 yf9 ff4 fs2 fc2 sc0 ls0 ws0\">8.1 </div><div class=\"t m0 x5 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">8.2 </div></div><div class=\"c wef h2a gs48c\"><div class=\"t m0 xa h4 yf9 ff4 fs2 fc2 sc0 ls0 ws0\">4.900 </div><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">4.260 </div></div><div class=\"c wf0 h2a gs48d\"><div class=\"t m0 xa h4 yf9 ff4 fs2 fc2 sc0 ls0 ws0\">7.793 </div><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">2.487 </div></div><div class=\"c wec h14 gs48e\"><div class=\"t m0 x72 hf ydb ff3 fs2 fc2 sc0 ls0 ws0\">Total no Corrientes </div></div><div class=\"c wef h14 gs48f\"><div class=\"t m0 xa hf ydb ff3 fs2 fc2 sc0 ls0 ws0\">9.160 </div></div><div class=\"c wf0 h14 gs490\"><div class=\"t m0 x25 hf ydb ff3 fs2 fc2 sc0 ls0 ws0\">10.280 </div></div><div class=\"c wec h11 gs491\"><div class=\"t m0 x1 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">Activos Financieros Corrientes  </div></div><div class=\"c wee h11 gs492\"><div class=\"t m0 x5 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">8.<span class=\"ls0\">3 </span></div></div><div class=\"c wef h11 gs493\"><div class=\"t m0 xa h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">4.513 </div></div><div class=\"c wf0 h11 gs494\"><div class=\"t m0 xa h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">7.089 </div></div><div class=\"c wec h12 gs495\"><div class=\"t m0 x1 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Efectivo y otros medios l\u00edquidos </div></div><div class=\"c wee h12 gs496\"><div class=\"t m0 x5 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">8.<span class=\"ls0\">4 </span></div></div><div class=\"c wef h12 gs497\"><div class=\"t m0 x25 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">25.6<span class=\"ls1f\">25</span> </div></div><div class=\"c wf0 h12 gs498\"><div class=\"t m0 x25 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">23.191 </div></div><div class=\"c wec h12 gs499\"><div class=\"t m0 x114 hf y5c ff3 fs2 fc2 sc0 ls0 ws0\">Total Corrientes </div></div><div class=\"c wef h12 gs49a\"><div class=\"t m0 x25 hf y5c ff3 fs2 fc2 sc0 ls0 ws0\">30.138 </div></div><div class=\"c wf0 h12 gs49b\"><div class=\"t m0 x25 hf y5c ff3 fs2 fc2 sc0 ls0 ws0\">30.280 </div></div><div class=\"c wec h12 gs49c\"><div class=\"t m0 x115 hf y5c ff3 fs2 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c w29 h12 gs49d\"><div class=\"t m0 x25 hf y5c ff3 fs2 fc1 sc0 ls0 ws0\">39.298 </div></div><div class=\"c w28 h12 gs49e\"><div class=\"t m0 x25 hf y5c ff3 fs2 fc1 sc0 ls0 ws0\">40.560 </div></div><div class=\"c wf1 h9c gs49f\"><div class=\"t m0 x1 hd y6ac ff4 fsa fc2 sc0 ls0 ws0\">(*) Datos ree<span class=\"_ _3\"></span>xpresados. Ver Nota<span class=\"_ _3\"></span> 2.1<span class=\"fs6\"> </span></div><div class=\"t m0 xfb hf y6ad ff3 fs2 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 xfb hf y1fd ff3 fs2 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 xfb hf yf9 ff3 fs2 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 xfb hf y5a ff3 fs2 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w2 h0_1 gs4a1\"><div class=\"t m0 x6d h44 y1a9 ff6 fs6 fc2 sc0 ls0 ws0\">8.1 Deudores come<span class=\"_ _a\"></span>rciales y otras cu<span class=\"_ _a\"></span>entas a cobra<span class=\"_ _a\"></span>r no corrientes<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1aa ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1ab ff4 fs6 fc2 sc0 ls0 ws0\">El  ep\u00edgrafe  incluye  el  derecho  de  cobro  por  una <span class=\"_ _e\"> </span>venta  a  largo  plazo  de  determinados  contratos </div><div class=\"t m0 x6d hd y1ac ff4 fs6 fc2 sc0 ls0 ws0\">obtenidos <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _a\"></span>202<span class=\"_ _a\"></span>1 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2022 <span class=\"_ _a\"></span>cuya<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>planificaci\u00f3n <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>ontemplado <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>ncursi\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>t<span class=\"_ _a\"></span>otalidad <span class=\"_ _a\"></span>de </div><div class=\"t m0 x6d hd y1dd ff4 fs6 fc2 sc0 ls0 ws0\">los costes asociados a l<span class=\"_ _a\"></span>os mismos, si bien su c<span class=\"_ _a\"></span>obro est\u00e1 planificado p<span class=\"_ _a\"></span>ara el ejercicio <span class=\"_ _a\"></span>2024 y siguientes. <span class=\"_ _9\"></span> </div><div class=\"t m0 x6d hd y1de ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1df ff4 fs6 fc2 sc0 ls0 ws0\">As\u00ed, <span class=\"_ _7\"></span>figura<span class=\"_ _a\"></span>n <span class=\"_ _7\"></span>los <span class=\"_ _4\"></span>contratos <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>f<span class=\"_ _a\"></span>ilial <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>Grupo <span class=\"_ _7\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>Per\u00fa <span class=\"_ _4\"></span>por <span class=\"_ _4\"> </span>imp<span class=\"_ _a\"></span>orte <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>4.900 <span class=\"_ _4\"> </span>miles <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _4\"></span>(7.370 </div><div class=\"t m0 x6d hd yef ff4 fs6 fc2 sc0 ls0 ws0\">miles euros en 2022) para <span class=\"_ _a\"></span>la instalaci\u00f3n<span class=\"_ _a\"></span> de sistemas <span class=\"_ _a\"></span>de comunicaciones <span class=\"_ _a\"></span>en entornos cr\u00edticos. <span class=\"_ _9\"></span> </div><div class=\"t m0 x6d hd y1e0 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1e1 ff4 fs6 fc2 sc0 ls0 ws0\">Asimismo, <span class=\"_ _7\"></span>figuraban <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2022 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>largo <span class=\"_ _7\"></span>plazo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _4\"> </span>contratos<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>filial </div><div class=\"t m0 x6d hd y1e2 ff4 fs6 fc2 sc0 ls0 ws0\">Amper <span class=\"_ _9\"></span>Sistemas <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>Correos<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Expres<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>CTT<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Expres<span class=\"_ _a\"></span>s, <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>filial <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>C<span class=\"_ _a\"></span>orreos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Portugal <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>Espa\u00f1a <span class=\"_ _9\"></span>para<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1e3 ff4 fs6 fc2 sc0 ls0 ws0\">el <span class=\"_ _a\"></span>Suministro, <span class=\"_ _9\"></span>Reparac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>Mantenimiento <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>termin<span class=\"_ _a\"></span>ales <span class=\"_ _a\"></span>m\u00f3viles <span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>ERG, <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>mporte <span class=\"_ _a\"></span>de <span class=\"_ _18\"></span>423 <span class=\"_ _9\"></span>miles <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1e4 ff4 fs6 fc2 sc0 ls0 ws0\">euros, cuyo <span class=\"_ _a\"></span>calendario de f<span class=\"_ _a\"></span>acturaci\u00f3n ha c<span class=\"_ _a\"></span>onllevado el<span class=\"_ _a\"></span> registro \u00edntegrame<span class=\"_ _a\"></span>nte al cierr<span class=\"_ _a\"></span>e del ejercicio 2<span class=\"_ _a\"></span>023 </div><div class=\"t m0 x6d hd y1e5 ff4 fs6 fc2 sc0 ls0 ws0\">en los ep\u00edgrafes de corto <span class=\"_ _a\"></span>plazo. <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1e6 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h44 y1e7 ff6 fs6 fc2 sc0 ls0 ws0\">8.2 Activos Financie<span class=\"_ _a\"></span>ros No corrientes <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1e8 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1e9 ff4 fs6 fc2 sc0 ls0 ws0\">El <span class=\"_ _7\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>incluye<span class=\"_ _a\"></span><span class=\"lsc\">, <span class=\"_ _7\"></span><span class=\"ls13\">la</span></span>s <span class=\"_ _7\"></span>fia<span class=\"_ _a\"></span>nzas <span class=\"_ _7\"></span><span class=\"ls3\">por</span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>alqui<span class=\"_ _a\"></span>leres <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _4\"></span>diferentes <span class=\"_ _7\"></span>sedes <span class=\"_ _7\"></span>soci<span class=\"_ _a\"></span>ales <span class=\"_ _7\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>edificios <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>el </div><div class=\"t m0 x6d hd y1ea ff4 fs6 fc2 sc0 ls0 ws0\">desarrollo <span class=\"_ _19\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>act<span class=\"_ _a\"></span>ividad <span class=\"_ _19\"> </span>econ\u00f3mica<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>de <span class=\"_ _6\"> </span>l<span class=\"_ _3\"></span>as <span class=\"_ _19\"> </span>d<span class=\"_ _a\"></span>iferentes <span class=\"_ _19\"> </span>socieda<span class=\"_ _a\"></span>des <span class=\"_ _19\"> </span>del <span class=\"_ _6\"> </span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _19\"> </span>Amper<span class=\"_ _a\"></span>, <span class=\"_ _19\"> </span>as\u00ed <span class=\"_ _6\"> </span>como </div><div class=\"t m0 x6d hd y1eb ff4 fs6 fc2 sc0 ls0 ws0\">dep\u00f3sitos  de  activos  c<span class=\"_ _a\"></span>on  el  fin  de  asegurar  el  cumplimiento  de  determinados  c<span class=\"_ _a\"></span>ompromisos  ante </div><div class=\"t m0 x6d hd y1ec ff4 fs6 fc2 sc0 ls0 ws0\">terceros, por imp<span class=\"_ _a\"></span>orte de 1<span class=\"ls11\">.2<span class=\"ls3\">51</span></span> miles de euros (1<span class=\"_ _a\"></span>.147 miles de euros<span class=\"_ _a\"></span> en el ejercic<span class=\"_ _a\"></span>io 2022<span class=\"lsf\">).</span>  </div><div class=\"t m0 x6d hd y1ed ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y13 ff4 fs6 fc2 sc0 ls0 ws0\">Asimismo, <span class=\"_ _7\"></span>se <span class=\"_ _4\"></span>registra <span class=\"_ _4\"> </span>a <span class=\"_ _7\"></span>3<span class=\"_ _a\"></span>1 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>iciembre <span class=\"_ _7\"></span>de <span class=\"_ _4\"> </span>2023<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>por <span class=\"_ _4\"></span>importe <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>1.200 <span class=\"_ _4\"></span>miles <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>euros<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _4\"></span>pr\u00e9stamo </div><div class=\"t m0 x6d hd y1ee ff4 fs6 fc2 sc0 ls0 ws0\">entregado <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>Administrador<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>una <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _9\"></span>soc<span class=\"_ _a\"></span>iedades<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _9\"></span>(E<span class=\"_ _a\"></span>linsa <span class=\"_ _9\"></span>do <span class=\"_ _18\"></span>Brasil), <span class=\"_ _18\"></span>cuyas <span class=\"_ _18\"></span>condiciones<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1ef ff4 fs6 fc2 sc0 ls0 ws0\">de <span class=\"_ _7\"></span>mercado <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>inter\u00e9s<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>variable<span class=\"lsc\">, <span class=\"_ _7\"></span></span>contemp<span class=\"_ _a\"></span>lan <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>plazo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>devoluci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>120 <span class=\"_ _7\"></span>mes<span class=\"_ _a\"></span>es <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cuotas<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1f0 ff4 fs6 fc2 sc0 ls0 ws0\">fijas e iguales con un<span class=\"_ _a\"></span>a carencia de 1<span class=\"_ _a\"></span>2 meses. </div><div class=\"t m0 x6d hd y1f1 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1f2 ff4 fs6 fc2 sc0 ls0 ws0\">Por <span class=\"_ _a\"></span>\u00faltimo, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>registra <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ep\u00edgrafe, <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>pr\u00e9stamos <span class=\"_ _9\"></span>participativos <span class=\"_ _a\"></span>(Nota <span class=\"_ _a\"></span>2<span class=\"_ _a\"></span>.3.1.4) <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>oncedidos <span class=\"_ _a\"></span>durante <span class=\"_ _a\"></span>el<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1f3 ff4 fs6 fc2 sc0 ls0 ws0\">ejercicio <span class=\"_ _17\"> </span>2023 <span class=\"_ _17\"> </span>a <span class=\"_ _15\"> </span>Iberblue<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>Wind, <span class=\"_ _17\"> </span>S.L., <span class=\"_ _17\"> </span>s<span class=\"_ _a\"></span>ociedad <span class=\"_ _17\"> </span>vi<span class=\"_ _a\"></span>nculada <span class=\"_ _17\"> </span>a <span class=\"_ _15\"> </span>Proes <span class=\"_ _15\"> </span>Consultores,<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>conforme <span class=\"_ _15\"> </span>las </div><div class=\"t m0 x6d hd y1f4 ff4 fs6 fc2 sc0 ls0 ws0\">condiciones pactadas en<span class=\"_ _a\"></span>tre las partes a con<span class=\"_ _a\"></span>diciones de mercad<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span> por importe de 1.16<span class=\"_ _a\"></span>8 miles de euros<span class=\"_ _a\"></span>.  </div><div class=\"t m0 x6d hd y1f5 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h44 y1f6 ff6 fs6 fc2 sc0 ls3 ws0\">8.3 <span class=\"ls0\">Activos Fin<span class=\"_ _a\"></span>ancieros Corrientes<span class=\"_ _a\"></span> </span></div><div class=\"t m0 x6d hd y6ae ff4 fs6 fc2 sc0 ls0 ws0\">El ep\u00edgraf<span class=\"_ _a\"></span>e inc<span class=\"_ _a\"></span>luye al <span class=\"_ _a\"></span>cierre <span class=\"_ _a\"></span>del ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _a\"></span>2023 por <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>1.051 <span class=\"_ _a\"></span>miles de <span class=\"_ _a\"></span>euro<span class=\"_ _a\"></span>s el <span class=\"_ _a\"></span>derecho <span class=\"_ _a\"></span>de c<span class=\"_ _a\"></span>obro </div><div class=\"t m0 x6d hd y5a0 ff4 fs6 fc2 sc0 ls0 ws0\">refrendado <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>sendos <span class=\"_ _18\"></span>pagar\u00e9s <span class=\"_ _18\"></span>(Nota <span class=\"_ _18\"></span>2.3) <span class=\"_ _18\"></span>conforme <span class=\"_ _18\"></span>a<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>acuerdo <span class=\"_ _7\"></span>firmado <span class=\"_ _18\"></span>para <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>desinvers<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>Atlas,<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y5a1 ff4 fs6 fc2 sc0 ls0 ws0\">cuyo <span class=\"_ _18\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>producir\u00e1 <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>junio <span class=\"_ _18\"></span>y <span class=\"_ _7\"></span>diciembre <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>2<span class=\"_ _a\"></span>024. <span class=\"_ _7\"></span>El <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>p\u00edgrafe <span class=\"_ _18\"></span>registraba<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>al <span class=\"_ _18\"></span>cierre <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>ejerc<span class=\"_ _a\"></span>icio </div><div class=\"t m0 x6d hd y5a2 ff4 fs6 fc2 sc0 ls0 ws0\">2022 <span class=\"_ _22\"> </span>el <span class=\"_ _22\"> </span>derech<span class=\"_ _a\"></span>o <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>obro <span class=\"_ _22\"> </span>importe <span class=\"_ _e\"> </span>de <span class=\"_ _22\"> </span>1.500 <span class=\"_ _22\"> </span>m<span class=\"_ _a\"></span>iles <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>euros <span class=\"_ _22\"> </span>c<span class=\"_ _a\"></span>onforme <span class=\"_ _22\"> </span>al <span class=\"_ _22\"> </span>acu<span class=\"_ _a\"></span>erdo <span class=\"_ _16\"> </span>f<span class=\"_ _a\"></span>irmado <span class=\"_ _22\"> </span>para <span class=\"_ _22\"> </span>la<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y5a3 ff4 fs6 fc2 sc0 ls0 ws0\">desinversi\u00f3n <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>ociedad <span class=\"_ _18\"></span>Atlas <span class=\"_ _18\"></span>(Nota <span class=\"_ _18\"></span>2.3) <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>contr<span class=\"_ _a\"></span>aprestaci\u00f3n <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>ren<span class=\"_ _a\"></span>uncia <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>parte <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>Amper <span class=\"_ _18\"></span>al </div><div class=\"t m0 x6d hd y5a4 ff4 fs6 fc2 sc0 ls0 ws0\">derecho <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>opci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>compra <span class=\"_ _a\"></span>sobre <span class=\"_ _9\"></span>participacion<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Atlas <span class=\"_ _a\"></span>propi<span class=\"_ _a\"></span>edad <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Instalv<span class=\"_ _a\"></span>ia r<span class=\"_ _a\"></span>epresentativas <span class=\"_ _a\"></span>de </div><div class=\"t m0 x6d hd y5a5 ff4 fs6 fc2 sc0 ls0 ws0\">hasta el 21% del capit<span class=\"_ _a\"></span>al social. Dicho<span class=\"_ _a\"></span> importe se ha cobrad<span class=\"_ _a\"></span>o en el ejercicio 2023<span class=\"_ _a\"></span>. </div><div class=\"t m0 x6d hd y4e4 ff4 fs6 fc2 sc0 ls0 ws0\">Asimismo, se <span class=\"_ _a\"></span>incluyen <span class=\"_ _a\"></span>por importe <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2.595 mil<span class=\"_ _a\"></span>es de e<span class=\"_ _a\"></span>uros <span class=\"_ _a\"></span>(2.392 miles <span class=\"_ _a\"></span>de euros <span class=\"_ _a\"></span>a 31 <span class=\"_ _a\"></span>de diciembre <span class=\"_ _a\"></span>de </div><div class=\"t m0 x6d hd y4e5 ff4 fs6 fc2 sc0 ls0 ws0\">2023) <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>fianzas <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>dep\u00f3sitos<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>efectivo <span class=\"_ _16\"> </span>garantizando <span class=\"_ _16\"> </span>operaciones <span class=\"_ _16\"> </span>co<span class=\"_ _a\"></span>merciales <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>Grupo <span class=\"_ _16\"> </span>Amper, </div><div class=\"t m0 x6d hd y368 ff4 fs6 fc2 sc0 ls0 ws0\">cuya fecha de recuperaci<span class=\"_ _a\"></span>\u00f3n se encuadra den<span class=\"_ _a\"></span>tro del ejercicio 2024<span class=\"_ _9\"></span>. </div><div class=\"t m0 x6d h44 y59b ff6 fs6 fc2 sc0 ls3 ws0\">8.4 <span class=\"ls0\">Efectivo y ot<span class=\"_ _a\"></span>ros activos l\u00edquidos equi<span class=\"_ _a\"></span>valentes<span class=\"_ _a\"></span> </span></div><div class=\"t m0 x6d h41 y6af ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y53a ff4 fs6 fc2 sc0 ls14 ws0\">El <span class=\"_ _18\"></span><span class=\"ls0\">e<span class=\"_ _a\"></span>p\u00edgrafe <span class=\"_ _7\"></span>registra <span class=\"_ _18\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span><span class=\"ls3\">25.</span>625 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>euros <span class=\"_ _7\"></span>(23.191 <span class=\"_ _18\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>eu<span class=\"_ _a\"></span>ros <span class=\"_ _18\"></span>en <span class=\"_ _7\"></span>2022) <span class=\"_ _18\"></span>\u00edn<span class=\"_ _a\"></span>tegra <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> </span></div><div class=\"t m0 x6d hd y53b ff4 fs6 fc2 sc0 ls0 ws0\">exclusivamente <span class=\"_ _7\"></span>los <span class=\"_ _18\"></span>sal<span class=\"_ _a\"></span>dos <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>cuentas <span class=\"_ _7\"></span>corrientes <span class=\"_ _18\"></span>ban<span class=\"_ _a\"></span>carias <span class=\"_ _7\"></span>a <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>vista <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _18\"></span>dispo<span class=\"_ _a\"></span>nibilidad <span class=\"_ _18\"></span>i<span class=\"_ _a\"></span>nmediata <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>n </div><div class=\"t m0 x6d hd y6b0 ff4 fs6 fc2 sc0 ls0 ws0\">las e<span class=\"_ _a\"></span>ntidades <span class=\"_ _a\"></span>bancarias <span class=\"_ _a\"></span>tan<span class=\"_ _a\"></span>to n<span class=\"_ _a\"></span>acionales <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>internacionales <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>operan <span class=\"_ _a\"></span>todas <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>filiales <span class=\"_ _a\"></span>del </div><div class=\"t m0 x6d hd y90 ff4 fs6 fc2 sc0 ls0 ws0\">Grupo <span class=\"_ _a\"></span>Amper<span class=\"lsc\">. <span class=\"_ _a\"></span></span>A <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>e 2<span class=\"_ _a\"></span>023 y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>2022, <span class=\"_ _a\"></span>el<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>registra <span class=\"_ _a\"></span>import<span class=\"_ _a\"></span>e a<span class=\"_ _a\"></span>lguno q<span class=\"_ _a\"></span>ue <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>pueda </div><div class=\"t m0 x6d hd y6b1 ff4 fs6 fc2 sc0 ls0 ws0\">ser considerado dispo<span class=\"_ _a\"></span>nible de manera in<span class=\"_ _a\"></span>mediata.<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y6b2 ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div>10. <span class=\"_ _3\"></span>Deudores come<span class=\"_ _3\"></span>rciales y otras cuen<span class=\"_ _3\"></span>tas a cobrar La composici\u00f3n de est<span class=\"_ _a\"></span>e ep\u00edgrafe a 31 de <span class=\"_ _a\"></span>diciembre de <span class=\"_ _a\"></span><span class=\"ls3\">20</span>23<span class=\"_ _a\"></span> y 2022 es la sigu<span class=\"_ _a\"></span>iente (en miles de <span class=\"_ _a\"></span>euros)<span class=\"lsc\">: <span class=\"_ _a\"></span></span> 31.12.2023 31.12.2022(*) Clientes por ventas 83.629 81.087 Contratos con clientes pendientes de facturar 63.723 57.762 Otros deudores 2.234 2.934 Correcci\u00f3n de valor (10.027) (9.946) Deudores Comerciales y otras cuentas a cobrar 139.559 131.837     <span class=\"ls0\">Hacienda p\u00fablica deudora </span>    <span class=\"ls0\">Impuestos corrientes sociedades extranjeras </span>7.290 336<span class=\"ls0\"> </span>5.723 333<span class=\"ls0\"> </span>Activos por Impuesto Corriente (Nota 19)<span class=\"ff6\"> </span>7.626 6.056 Total 147.185 137.893 (*) Datos reexpre<span class=\"_ _3\"></span>sados. Ver Nota <span class=\"_ _3\"></span>2.1<span class=\"ff3 fs2\"> </span>10.1 Contratos con client<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span> Al cierre del ejerc<span class=\"_ _a\"></span>icio 2023, el Grupo prese<span class=\"_ _a\"></span>nta una cartera tot<span class=\"_ _a\"></span>al de proyectos pe<span class=\"_ _a\"></span>ndientes de ejecutar <span class=\"_ _9\"></span> por importe de 38<span class=\"_ _a\"></span>5.890 miles de euros<span class=\"_ _a\"></span>, de los cuales el 4<span class=\"_ _a\"></span>0% se prev\u00e9 ejecut<span class=\"_ _a\"></span>ar en el ejercicio <span class=\"_ _a\"></span>2024 y <span class=\"_ _a\"></span> el resto entre los ejerc<span class=\"_ _a\"></span>icios 2025 y 2026.<span class=\"_ _a\"></span> 10.2 <span class=\"ls0\">Correcc<span class=\"_ _a\"></span>iones valorativas<span class=\"_ _a\"></span> </span>A <span class=\"ls0\">continuaci\u00f3n,<span class=\"_ _a\"></span> se detalla el mov<span class=\"_ _a\"></span>imiento habido en la c<span class=\"_ _a\"></span>orrecci\u00f3n de valor<span class=\"_ _a\"></span> existente<span class=\"_ _a\"></span> en el ep\u00edgrafe:<span class=\"_ _3a\"> </span></span>Las <span class=\"_ _e\"> </span>cuentas  por <span class=\"_ _22\"> </span>cobrar  incluyen  importes <span class=\"_ _e\"> </span>que  est\u00e1n <span class=\"_ _22\"> </span>venci<span class=\"_ _a\"></span>dos <span class=\"_ _e\"> </span>para  los <span class=\"_ _22\"> </span>cuales  el <span class=\"_ _22\"> </span>Gru<span class=\"_ _a\"></span>po <span class=\"_ _22\"> </span>n<span class=\"_ _a\"></span>o <span class=\"_ _19\"> </span>tiene provisi\u00f3n <span class=\"_ _7\"></span>rec<span class=\"_ _a\"></span>onocida <span class=\"_ _7\"></span>por <span class=\"_ _4\"></span>insolvencias <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _4\"> </span>debido <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>que <span class=\"_ _4\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>onsidera <span class=\"_ _4\"></span>que <span class=\"_ _7\"></span>hay<span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>habido <span class=\"_ _4\"></span>un deterioro en la calid<span class=\"_ _a\"></span>ad de dichos cr\u00e9ditos y los <span class=\"_ _a\"></span>importes se consideran rec<span class=\"_ _a\"></span>uperables.<span class=\"_ _9\"></span> A <span class=\"_ _18\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>dicie<span class=\"_ _a\"></span>mbre <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span><span class=\"ls1b\">20</span>23 <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>2022, <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _18\"></span>Amper<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>tiene <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>m<span class=\"_ _a\"></span>ora <span class=\"_ _18\"></span>no <span class=\"_ _7\"></span>deteriorados <span class=\"_ _7\"></span>vencidos<span class=\"_ _a\"></span> conforme al siguiente <span class=\"_ _a\"></span>detalle<span class=\"_ _a\"></span> (en miles de euros):<span class=\"_ _a\"></span> El <span class=\"_ _7\"></span>an\u00e1lisis <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>p\u00e9rd<span class=\"_ _a\"></span>ida <span class=\"_ _7\"></span>esperada <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>realiza <span class=\"_ _7\"></span>peri\u00f3dicamente <span class=\"_ _7\"></span>evaluando <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>responsables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los negocios si ha <span class=\"_ _a\"></span>aumentado <span class=\"_ _a\"></span>o no el riesgo si<span class=\"_ _a\"></span>gnificativo <span class=\"_ _a\"></span>de la cartera desd<span class=\"_ _a\"></span>e el reconocim<span class=\"_ _a\"></span>iento inicial. Para ello,  se  ha <span class=\"_ _e\"> </span>considerado  la  naturaleza  de  los  clientes  y  se <span class=\"_ _22\"> </span>ha<span class=\"_ _a\"></span>  categorizado  por  tipo  de <span class=\"_ _e\"> </span>acreedor (p\u00fablicos/privado), <span class=\"_ _8\"> </span>por <span class=\"_ _1f\"> </span>re<span class=\"_ _a\"></span>levancia <span class=\"_ _1f\"> </span>(rec<span class=\"_ _a\"></span>onocido <span class=\"_ _1f\"> </span>pres<span class=\"_ _a\"></span>tigio/mediana <span class=\"_ _1f\"> </span>empres<span class=\"_ _a\"></span>a/start <span class=\"_ _1f\"> </span>up) <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>geograf\u00eda (Espa\u00f1a, <span class=\"_ _7\"></span>Brasil, <span class=\"_ _18\"></span>Per\u00fa, <span class=\"_ _7\"></span>Estados <span class=\"_ _7\"></span> <span class=\"_ _18\"></span>Unidos, <span class=\"_ _7\"></span>M\u00e9xico\u2026) <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span> <span class=\"_ _7\"></span>las <span class=\"_ _18\"></span> <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ondiciones <span class=\"_ _18\"></span> <span class=\"_ _7\"></span>generales<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>contractuales <span class=\"_ _7\"></span> <span class=\"_ _18\"></span>qu<span class=\"_ _a\"></span>e establecen <span class=\"_ _18\"></span>pagos <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>facturaci\u00f3n <span class=\"_ _18\"></span>generalmente<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>dilatados<span class=\"_ _a\"></span>. <span class=\"_ _9\"></span>De <span class=\"_ _18\"></span>acuerdo <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _9\"></span>los <span class=\"_ _18\"></span>an\u00e1lisis <span class=\"_ _18\"></span>realizados <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>31<span class=\"_ _a\"></span> de diciembre de 202<span class=\"_ _a\"></span>3 y 2022 no ha habido cam<span class=\"_ _a\"></span>bios significativos<span class=\"_ _a\"></span> en la valoraci\u00f3n del r<span class=\"_ _a\"></span>iesgo crediticio.   <span class=\"_ _9\"></span> En cualquier caso,<span class=\"_ _a\"></span> los ratios<span class=\"_ _a\"></span> hist\u00f3ricos de impago<span class=\"_ _a\"></span> son bajos e<span class=\"_ _a\"></span>n la medida <span class=\"_ _a\"></span>en que una part<span class=\"_ _a\"></span>e significativa de la cart<span class=\"_ _a\"></span>era de clie<span class=\"_ _a\"></span>nte es c<span class=\"_ _a\"></span>on entidades p\u00fa<span class=\"_ _a\"></span>blicas o c<span class=\"_ _a\"></span>lientes de reconoc<span class=\"_ _a\"></span>ido presti<span class=\"_ _a\"></span>gio. Aparte de<span class=\"_ _a\"></span>l an\u00e1lisis de <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>p\u00e9rdida <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>cr\u00e9d<span class=\"_ _a\"></span>ito <span class=\"_ _18\"></span>es<span class=\"_ _a\"></span>perada, <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>ha <span class=\"_ _18\"></span>r<span class=\"_ _a\"></span>ealiza <span class=\"_ _7\"></span>una <span class=\"_ _18\"></span>evaluac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>artera <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>client<span class=\"_ _a\"></span>es <span class=\"_ _18\"></span>qu<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>pued<span class=\"_ _a\"></span>e presentar indicios de <span class=\"_ _a\"></span>deterioro.<span class=\"_ _a\"></span> Los <span class=\"_ _9\"></span>Administradores<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>Sociedad <span class=\"_ _a\"></span>D<span class=\"_ _a\"></span>ominante<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>consideran<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>importe<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>libros <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>cuentas <span class=\"_ _9\"></span>de deudores <span class=\"_ _18\"></span>comerciales <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>otras <span class=\"_ _18\"></span>cuentas <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>cobrar<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>se <span class=\"_ _18\"></span>apr<span class=\"_ _a\"></span>oxima<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>su <span class=\"_ _18\"></span>va<span class=\"_ _a\"></span>lor <span class=\"_ _9\"></span>razona<span class=\"_ _a\"></span>ble<span class=\"_ _3a\"> </span>. <span class=\"_ _18\"></span>En <span class=\"_ _18\"></span>funci\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las condiciones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>merc<span class=\"_ _a\"></span>ado <span class=\"_ _a\"></span>y <span class=\"_ _18\"></span>necesidades <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>liquid<span class=\"_ _a\"></span>ez, <span class=\"_ _a\"></span>el<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _a\"></span>transfiere <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>uentas <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>cobrar <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>clie<span class=\"_ _a\"></span>ntes <span class=\"_ _a\"></span>a entidades financieras. <span class=\"_ _a\"></span> 10.3 Otra informaci\u00f3n<span class=\"_ _a\"></span> Al <span class=\"_ _7\"></span>31 <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>diciembre <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span><span class=\"ls3\">20<span class=\"_ _a\"></span></span>23 <span class=\"_ _7\"></span>y <span class=\"_ _4\"></span>2022, <span class=\"_ _4\"></span>el <span class=\"_ _7\"></span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _7\"></span>t<span class=\"_ _a\"></span>iene <span class=\"_ _7\"></span>firm<span class=\"_ _a\"></span>ados <span class=\"_ _7\"></span>contrat<span class=\"_ _a\"></span>os <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>f<span class=\"_ _a\"></span>actoring <span class=\"_ _4\"></span>sin <span class=\"_ _4\"></span>recurso<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>con entidad<span class=\"ls3\">es</span> <span class=\"_ _16\"> </span>financieras <span class=\"_ _16\"> </span>y <span class=\"_ _4\"> </span>un<span class=\"_ _a\"></span>o <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>sus <span class=\"_ _4\"> </span>pri<span class=\"_ _a\"></span>ncipales <span class=\"_ _4\"> </span>cl<span class=\"_ _a\"></span>ientes <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>le <span class=\"_ _4\"> </span>h<span class=\"_ _a\"></span>abilita <span class=\"_ _4\"> </span>a <span class=\"_ _16\"> </span>dar <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>baja <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>cuentas <span class=\"_ _4\"> </span>a cobrar <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>imp<span class=\"_ _a\"></span>orte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>fa<span class=\"_ _a\"></span>cturas <span class=\"_ _a\"></span>emitidas <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>eterminados <span class=\"_ _a\"></span>clientes <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>l\u00edmite<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>caracter\u00eds<span class=\"_ _a\"></span>ticas <span class=\"_ _a\"></span>que se establecen a contin<span class=\"_ _a\"></span>uaci\u00f3n (en mi<span class=\"_ _a\"></span>les de euros): Factoring sin recurso L\u00edmite Saldo Dispuesto Al 31.12.23 Al 31.12.22 85.200 19.688 22.636<span class=\"_ _3a\"> </span> <div class=\"c wff h11 gs4bc\"><div class=\"t m0 x13 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w100 h11 gs4bd\"><div class=\"t m0 x10e h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">Dotaciones </div></div><div class=\"c w101 h11 gs4be\"><div class=\"t m0 x30 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">Aplicaciones  </div></div><div class=\"c w4b h11 gs4bf\"><div class=\"t m0 x61 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c wfe h12 gs4c0\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Correcci\u00f3n de valor </div></div><div class=\"c wff h12 gs4c1\"><div class=\"t m0 x23 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(9.946) </div></div><div class=\"c w100 h12 gs4c2\"><div class=\"t m0 x2a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(214) </div></div><div class=\"c w101 h12 gs4c3\"><div class=\"t m0 x4e h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">133<span class=\"ls0\"> </span></div></div><div class=\"c w4b h12 gs4c4\"><div class=\"t m0 x24 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(10.027) </div></div><div class=\"c wfe h11 gs4c5\"><div class=\"t m0 x99 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c wff h11 gs4c6\"><div class=\"t m0 x23 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">(9.946) </div></div><div class=\"c w100 h11 gs4c7\"><div class=\"t m0 x2a h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">(214) </div></div><div class=\"c w101 h11 gs4c8\"><div class=\"t m0 x2a h4 y5a ff4 fs2 fc1 sc0 ls4 ws0\">133<span class=\"ls0\"> </span></div></div><div class=\"c w4b h11 gs4c9\"><div class=\"t m0 x24 h4 y5a ff4 fs2 fc1 sc0 ls0 ws0\">(10.027) </div></div><div class=\"c wff h12 gs4ca\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">31.12.2021 </div></div><div class=\"c w100 h12 gs4cb\"><div class=\"t m0 x10e h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Dotaciones </div></div><div class=\"c w101 h12 gs4cc\"><div class=\"t m0 x30 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Aplicaciones  </div></div><div class=\"c w4b h12 gs4cd\"><div class=\"t m0 x61 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c wfe h12 gs4ce\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Correcci\u00f3n de valor </div></div><div class=\"c wff h12 gs4cf\"><div class=\"t m0 x29 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(10.371) </div></div><div class=\"c w100 h12 gs4d0\"><div class=\"t m0 x20 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(1.775) </div></div><div class=\"c w101 h12 gs4d1\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">2.200 </div></div><div class=\"c w4b h12 gs4d2\"><div class=\"t m0 x1d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(9.946) </div></div><div class=\"c wfe h12 gs4d3\"><div class=\"t m0 x99 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c wff h12 gs4d4\"><div class=\"t m0 x4b h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">(10.371 </div></div><div class=\"c w100 h12 gs4d5\"><div class=\"t m0 x20 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">(1.775) </div></div><div class=\"c w101 h12 gs4d6\"><div class=\"t m0 x1d h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">2.200 </div></div><div class=\"c w4b h12 gs4d7\"><div class=\"t m0 x1d h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">(9.946) </div></div>Inferior a 90 d\u00edas Entre 90 y 180 d\u00edas Superior a 180 d\u00edas 31.12.2023 1.506 1.146 796<span class=\"ls0\"> </span>31.12.2022 889<span class=\"ls0\"> </span>2.113 79<span class=\"_ _3a\"> </span><div class=\"c w2 h0_1 gs5ea\"><div class=\"t m0 x6d h5 y145 ff3 fs3 fc2 sc0 ls0 ws0\">13. Deuda Financ<span class=\"_ _3\"></span>iera con Entidades de<span class=\"_ _3\"></span> Cr\u00e9dito y Obl<span class=\"_ _3\"></span>igaciones de Ren<span class=\"_ _3\"></span>ta Fija   </div><div class=\"t m0 x6d hf y51 ff3 fs2 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1ab ff4 fs6 fc2 sc0 ls0 ws0\">El <span class=\"_ _9\"></span>desglose <span class=\"_ _18\"></span>del <span class=\"_ _9\"></span>ep\u00ed<span class=\"_ _a\"></span>grafe <span class=\"_ _9\"></span>Deuda <span class=\"_ _9\"></span>F<span class=\"_ _a\"></span>inanciera <span class=\"_ _18\"></span>a <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>orto <span class=\"_ _9\"></span>plaz<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>a <span class=\"_ _9\"></span>largo <span class=\"_ _18\"></span>plazo <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>31 <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>diciembr<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span><span class=\"ls1b\">20</span>23 <span class=\"_ _9\"></span><span class=\"ls10\">y </span></div><div class=\"t m0 x6d hd y1ac ff4 fs6 fc2 sc0 ls3 ws0\">20<span class=\"ls0\">22 es el siguiente<span class=\"_ _a\"></span> (miles de euros<span class=\"_ _a\"></span>)<span class=\"fs2\">:<span class=\"_ _3a\"> </span></span></span><span class=\"ls0\"><span class=\"fs2\"> </span></span></div><div class=\"t m0 x6d h4 y78c ff4 fs2 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h4 y78d ff4 fs2 fc2 sc0 ls0 ws0\"> </div></div>31.12.2023 31.12.2022 Corto plazo Largo plazo Corto plazo Largo plazo Pasivos <span class=\"_ _35\"> </span>Financieros <span class=\"_ _36\"> </span>con Entidades de Cr\u00e9dito 24.119 21.119 21.428 19.070 Obligaciones de renta fija 51.700 - 59.000 - Total Deuda Financiera 75<span class=\"ls0\">.819 </span>21.119 80.428 19.070 A <span class=\"_ _18\"></span>cont<span class=\"_ _a\"></span>inuaci\u00f3n, <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>desglosan <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>coste <span class=\"_ _18\"></span>amortiz<span class=\"_ _a\"></span>ado <span class=\"_ _18\"></span>y <span class=\"_ _7\"></span>valor <span class=\"_ _18\"></span>n<span class=\"_ _a\"></span>ominal <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>principal <span class=\"_ _7\"></span>e <span class=\"_ _18\"></span>intereses <span class=\"_ _7\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _18\"></span>pasivo<span class=\"_ _a\"></span> financieros con entid<span class=\"_ _a\"></span>ades de cr\u00e9dito <span class=\"_ _a\"></span>a largo plazo:<span class=\"_ _a\"></span> 31 de diciembre <span class=\"_ _3\"></span>de 2023 Coste amortizad<span class=\"_ _3\"></span>o al 31/12/23 Valor nominal de pr<span class=\"_ _3\"></span>incipal e intere<span class=\"_ _3\"></span>ses  Total nominal Intereses Impl\u00edcitos 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">6 </span>202<span class=\"ls0\">7-<span class=\"ffe\">\u2026</span> </span>Pasivos Financieros con Entidades de Cr\u00e9dito 21.119 4.703 7.839 10.974 23.516 2.397 Total 21.119 4.703 7.839 10.974 23.516 2.397 Vencimiento <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>detalle <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>deuda <span class=\"_ _18\"></span>financiera<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>con<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>entidades <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>cr<span class=\"_ _a\"></span>\u00e9dito <span class=\"_ _18\"></span>y <span class=\"_ _7\"></span>obligaciones <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>renta fija a 31 de diciemb<span class=\"_ _a\"></span>re de 2023<span class=\"_ _a\"></span> Los <span class=\"_ _7\"></span>saldos <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _7\"></span>pas<span class=\"_ _a\"></span>ivos <span class=\"_ _7\"></span>financi<span class=\"_ _a\"></span>eros <span class=\"_ _7\"></span>con <span class=\"_ _4\"> </span>entidades<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>r\u00e9dito <span class=\"_ _7\"></span>y <span class=\"_ _4\"></span>obligaciones<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>re<span class=\"_ _a\"></span>nta <span class=\"_ _7\"></span>fija <span class=\"_ _16\"> </span>a <span class=\"_ _4\"></span>31 <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>e diciembre <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>20<span class=\"_ _a\"></span>23 <span class=\"_ _6\"> </span>as\u00ed <span class=\"_ _19\"> </span>c<span class=\"_ _a\"></span>omo <span class=\"_ _6\"> </span>los <span class=\"_ _19\"> </span>vencim<span class=\"_ _a\"></span>ientos <span class=\"_ _6\"> </span>previstos <span class=\"_ _6\"> </span>en <span class=\"_ _19\"> </span>conce<span class=\"_ _a\"></span>pto <span class=\"_ _19\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _6\"> </span>amortizaci\u00f3n <span class=\"_ _6\"> </span>eran <span class=\"_ _19\"> </span>los siguientes (en miles de<span class=\"_ _a\"></span> euros):<span class=\"_ _a\"></span> Saldo al 31.12.2023 Corto Plazo Largo Plazo 202<span class=\"ls0\">4 </span>202<span class=\"ls0\">5 </span>202<span class=\"ls0\">6 </span>202<span class=\"ls0\">7 -<span class=\"ff9\">\u2026</span> </span>Total largo plazo  Financiaci\u00f3n Aval ICO-Covid 15.932 4.143 4.081 3.784 3.924 11.789  Financiaci\u00f3n con garant\u00eda ICO 8.990 1.998 1.538 1.538 3.916 6.992  Financiaci\u00f3n Bancaria 20.316 17.978 1.435 754<span class=\"ls0\"> </span>149<span class=\"ls0\"> </span>2.338  Obligaciones de renta fija 51.700 51.700 - - - - Total 96.938 75.819 7.054 6.076 7.989 21.119 Financiaci\u00f3n Av<span class=\"_ _a\"></span>al ICO-Covid Durante <span class=\"_ _a\"></span>el ejercici<span class=\"_ _a\"></span>o 2020 <span class=\"_ _a\"></span>el<span class=\"_ _a\"></span> grupo <span class=\"_ _a\"></span>Amper <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>una serie <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e entida<span class=\"_ _a\"></span>des financi<span class=\"_ _a\"></span>eras <span class=\"_ _9\"></span>formalizaron <span class=\"_ _a\"></span>por<span class=\"_ _a\"></span> importe de 2<span class=\"_ _a\"></span>2,6 <span class=\"_ _a\"></span>millones <span class=\"_ _a\"></span>de e<span class=\"_ _a\"></span>uros l<span class=\"_ _a\"></span>a financi<span class=\"_ _a\"></span>aci\u00f3n b<span class=\"_ _a\"></span>ajo l<span class=\"_ _a\"></span>a l\u00ednea <span class=\"_ _9\"></span>de ava<span class=\"_ _a\"></span>les d<span class=\"_ _a\"></span>el Esta<span class=\"_ _a\"></span>do conc<span class=\"_ _a\"></span>edida p<span class=\"_ _a\"></span>or e<span class=\"_ _a\"></span>l Min<span class=\"_ _a\"></span>isterio de <span class=\"_ _a\"></span>Asuntos <span class=\"_ _9\"></span>Econ\u00f3micos<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>T<span class=\"_ _a\"></span>ransformaci\u00f3n <span class=\"_ _a\"></span>D<span class=\"_ _a\"></span>igital <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>gestionado <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>Instituto <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Cr\u00e9dito <span class=\"_ _a\"></span>Of<span class=\"_ _a\"></span>icial <span class=\"_ _a\"></span>(ICO), para <span class=\"_ _16\"> </span>paliar <span class=\"_ _16\"> </span>los <span class=\"_ _16\"> </span>efectos <span class=\"_ _22\"> </span>econ\u00f3micos<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>Covid<span class=\"_ _a\"></span>-19 <span class=\"_ _16\"> </span>conforme <span class=\"_ _22\"> </span>al <span class=\"_ _16\"> </span>Real <span class=\"_ _16\"> </span>Decr<span class=\"_ _a\"></span>eto-ley<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>8/2020 <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Medidas Urgentes Extraordinar<span class=\"_ _a\"></span>ias para hacer frente al<span class=\"_ _a\"></span> impacto econ\u00f3mico y soci<span class=\"_ _a\"></span>al del Covid<span class=\"_ _a\"></span>-19.<span class=\"_ _a\"></span>  Estos <span class=\"_ _7\"></span>pr\u00e9stamos <span class=\"_ _7\"></span>deve<span class=\"_ _a\"></span>ngan <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>inter\u00e9s<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>medio <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>entorno <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>2,25% <span class=\"_ _7\"></span>(fijo), <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>presentan <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>su<span class=\"_ _a\"></span> firma original un a\u00f1o <span class=\"_ _a\"></span>de carencia y un repag<span class=\"_ _a\"></span>o en cuotas trimestrales en <span class=\"_ _a\"></span>un periodo de 4 a<span class=\"_ _a\"></span>\u00f1os. <span class=\"_ _a\"></span> En <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>ejercicio <span class=\"_ _7\"></span>2021, <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>consecuencia <span class=\"_ _7\"></span>del <span class=\"_ _18\"></span>RD<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>34/<span class=\"_ _a\"></span>2020 <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>17 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>noviembre, <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>gr<span class=\"_ _a\"></span>upo <span class=\"_ _18\"></span>Amper <span class=\"_ _16\"> </span>ampli\u00f3 <span class=\"_ _7\"></span>1 a\u00f1o <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>pl<span class=\"_ _a\"></span>azo <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>carenc<span class=\"_ _a\"></span>ia <span class=\"_ _4\"> </span>(hasta <span class=\"_ _16\"> </span><span class=\"ls1b\">el</span> <span class=\"_ _4\"></span>mes <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>mayo <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _4\"> </span>2022) <span class=\"_ _16\"> </span>y <span class=\"_ _4\"> </span>2 <span class=\"_ _4\"> </span>a\u00f1o<span class=\"_ _a\"></span>s <span class=\"_ _4\"> </span>m\u00e1s <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>v<span class=\"_ _a\"></span>encimiento (hasta el ejercicio 20<span class=\"_ _a\"></span>28).  Atendiendo <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>ca<span class=\"_ _a\"></span>lendario <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>a<span class=\"_ _a\"></span>mortizaci\u00f3n, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _7\"></span>Amper <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>r<span class=\"_ _a\"></span>egistrado <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>uotas <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>pagar<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>largo plazo por importe de <span class=\"_ _a\"></span>11.789 miles de e<span class=\"_ _a\"></span>uros.<span class=\"_ _3a\"> </span>Financiaci\u00f3n Bancar<span class=\"_ _a\"></span>ia con garant\u00eda ICO<span class=\"_ _a\"></span> Se <span class=\"_ _a\"></span>incluye <span class=\"_ _a\"></span>bajo <span class=\"_ _a\"></span>este <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>pr\u00e9stam<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>otorgado <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>la ent<span class=\"_ _a\"></span>idad <span class=\"_ _a\"></span>financiera <span class=\"_ _a\"></span>EBN<span class=\"_ _a\"></span> y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ICO, <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>importe de <span class=\"_ _18\"></span><span class=\"ls0\">9 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>euros <span class=\"_ _7\"></span>(al <span class=\"_ _18\"></span>50% <span class=\"_ _7\"></span>cada <span class=\"_ _18\"></span>uno), <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>un <span class=\"_ _18\"></span>plazo <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>vencimiento <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>5 <span class=\"_ _7\"></span>a\u00f1os <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>con <span class=\"_ _7\"></span>un <span class=\"_ _18\"></span>tipo <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e </span>inter\u00e9s de Euribor +3%. <span class=\"_ _a\"></span> Esta <span class=\"_ _16\"> </span>financiaci\u00f3n <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>apoyo <span class=\"_ _16\"> </span>estrat\u00e9g<span class=\"_ _a\"></span>ico <span class=\"_ _16\"> </span>est\u00e1 <span class=\"_ _16\"> </span>dirig<span class=\"_ _a\"></span>ida <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>potenciar <span class=\"_ _22\"> </span>el <span class=\"_ _16\"> </span>proyecto <span class=\"_ _16\"> </span>q<span class=\"_ _a\"></span>ue <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>filial <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>G<span class=\"_ _a\"></span>rupo Nervi\u00f3n <span class=\"_ _7\"></span>Nav<span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>Offs<span class=\"_ _a\"></span>hore <span class=\"_ _7\"></span>llev<span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>cabo <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _7\"></span>la <span class=\"_ _4\"></span>planta <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>As <span class=\"_ _7\"></span>So<span class=\"_ _a\"></span>mozas <span class=\"_ _7\"></span>(<span class=\"_ _a\"></span>A <span class=\"_ _7\"></span>Coru\u00f1<span class=\"_ _a\"></span>a) <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _7\"></span>la <span class=\"_ _4\"></span>fabricaci\u00f3n <span class=\"_ _4\"></span>de componentes de e\u00f3<span class=\"_ _a\"></span>lica marina. <span class=\"_ _a\"></span> Financiaci\u00f3n Bancar<span class=\"_ _a\"></span>ia<span class=\"ff3\"> </span>A <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>202<span class=\"_ _a\"></span>3, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>Amp<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>ten\u00eda <span class=\"_ _a\"></span>diversos<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>tipos d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>financiaci\u00f3n <span class=\"_ _9\"></span>bancaria <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>cada <span class=\"_ _9\"></span>una de las regiones, tal y c<span class=\"_ _a\"></span>omo se expone a continuac<span class=\"_ _a\"></span>i\u00f3n:<span class=\"_ _a\"></span> Saldo al 31.12.2023 Corto Plazo 202<span class=\"ls0\">4 </span>Largo Plazo Pr\u00e9stamos y l\u00edneas de cr\u00e9dito 4.392 2.142 2.250 L\u00edneas de circulante (anticipos de facturas y confirming) 14.770 14.770 - Financiaci\u00f3n Local Extranjero 1.154 1.066 88<span class=\"ls0\"> </span>Total 20.316 17.978 2.338 -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Pr\u00e9stamos y L\u00edneas de<span class=\"_ _a\"></span> cr\u00e9dito </span>El <span class=\"_ _9\"></span>Grup<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>tiene <span class=\"_ _18\"></span>contr<span class=\"_ _a\"></span>atadas <span class=\"_ _9\"></span>l\u00edne<span class=\"_ _a\"></span>as <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>cr\u00e9dito <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>pr\u00e9sta<span class=\"_ _a\"></span>mos <span class=\"_ _7\"></span>no <span class=\"_ _9\"></span>dispuestas <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>importe <span class=\"_ _18\"></span>de 1,6 millones de eur<span class=\"_ _a\"></span>os.  El tipo de <span class=\"_ _a\"></span>inter\u00e9s medio de<span class=\"_ _a\"></span>vengado de las<span class=\"_ _a\"></span> l\u00edneas de f<span class=\"_ _a\"></span>inanciaci\u00f3n <span class=\"_ _a\"></span>han<span class=\"_ _a\"></span> sido del 5<span class=\"_ _a\"></span><span class=\"ls26\">% </span>(3% en 20<span class=\"ls0\">22) y est\u00e1 refer<span class=\"_ _a\"></span>enciado al Eurib<span class=\"_ _a\"></span>or 12 meses.<span class=\"_ _a\"></span> </span>Asimismo, f<span class=\"_ _a\"></span>iguran p<span class=\"_ _a\"></span>or impo<span class=\"_ _a\"></span>rte de <span class=\"_ _a\"></span>1.685<span class=\"_ _a\"></span> miles <span class=\"_ _a\"></span>de euros<span class=\"_ _a\"></span>, los <span class=\"_ _a\"></span>importes <span class=\"_ _a\"></span>pendientes <span class=\"_ _a\"></span>de pago conforme <span class=\"_ _29\"> </span>los <span class=\"_ _5\"> </span>planes<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>de <span class=\"_ _29\"> </span>reestructuraci\u00f3n <span class=\"_ _29\"> </span>de <span class=\"_ _5\"> </span>deud<span class=\"_ _a\"></span>a <span class=\"_ _5\"> </span>alcanzados <span class=\"_ _29\"> </span>con <span class=\"_ _29\"> </span>determinadas entidades <span class=\"_ _9\"></span>financi<span class=\"_ _a\"></span>eras <span class=\"_ _9\"></span>previ<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>entrada <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _9\"></span>Gru<span class=\"_ _a\"></span>po <span class=\"_ _9\"></span>Amper, <span class=\"_ _18\"></span>con <span class=\"_ _9\"></span>un <span class=\"_ _18\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>inter\u00e9s <span class=\"_ _18\"></span>fijo que <span class=\"_ _19\"> </span>oscila <span class=\"_ _19\"> </span>entre  e<span class=\"_ _a\"></span>l <span class=\"_ _19\"> </span>2,25%, <span class=\"_ _19\"> </span>y  el <span class=\"_ _19\"> </span><span class=\"ls3\">2,5</span>%,<span class=\"_ _a\"></span>  d<span class=\"_ _a\"></span>e <span class=\"_ _19\"> </span>las  co<span class=\"_ _a\"></span>mpa\u00f1\u00edas  f<span class=\"_ _a\"></span>iliales <span class=\"_ _19\"> </span>adquiridas <span class=\"_ _19\"> </span>en  los<span class=\"_ _a\"></span> ejercicios 2021 y 2020<span class=\"_ _3a\"> </span>L\u00edneas de circulante (a<span class=\"_ _a\"></span>nticipos de facturas y otros)<span class=\"_ _9\"></span> Se <span class=\"_ _7\"></span>registran <span class=\"_ _7\"></span>fundamentalmente <span class=\"_ _7\"></span>l\u00edneas <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>anticipos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>facturas <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>omercio <span class=\"_ _7\"></span>exterior. Dichas <span class=\"_ _18\"></span>l\u00edneas <span class=\"_ _18\"></span>t<span class=\"_ _a\"></span>ienen <span class=\"_ _18\"></span>vencimie<span class=\"_ _a\"></span>ntos <span class=\"_ _18\"></span>anuales, <span class=\"_ _18\"></span>si <span class=\"_ _7\"></span>bien <span class=\"_ _18\"></span>son <span class=\"_ _18\"></span>renovadas <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>manera <span class=\"_ _18\"></span>ordin<span class=\"_ _a\"></span>aria todos <span class=\"_ _4\"></span>los <span class=\"_ _4\"> </span>a\u00f1os. <span class=\"_ _16\"> </span>Est\u00e1n <span class=\"_ _7\"></span>refe<span class=\"_ _a\"></span>renciadas <span class=\"_ _4\"></span>al <span class=\"_ _4\"> </span>Euribor<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>12<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>m<span class=\"_ _a\"></span>eses <span class=\"_ _4\"></span>m\u00e1s <span class=\"_ _4\"></span>unos <span class=\"_ _4\"></span>diferenc<span class=\"_ _a\"></span>iales <span class=\"_ _4\"></span>que oscilan entre el 2,5 y<span class=\"_ _a\"></span> el 3%. A <span class=\"_ _6\"> </span>31 <span class=\"_ _19\"> </span>de <span class=\"_ _6\"> </span>dicie<span class=\"_ _a\"></span>mbre <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>2023, <span class=\"_ _19\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _6\"> </span>Grupo <span class=\"_ _6\"> </span>tiene <span class=\"_ _19\"> </span>co<span class=\"_ _a\"></span>ntratadas <span class=\"_ _6\"> </span>l\u00edneas <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>desc<span class=\"_ _a\"></span>uento <span class=\"_ _6\"> </span>no dispuestas por importe <span class=\"_ _a\"></span>de 21,1 millones de e<span class=\"_ _a\"></span>uros (17,5 millones de <span class=\"_ _a\"></span>euros en 2022).<span class=\"_ _3a\"> </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Financiaci\u00f3n Local Extranj<span class=\"_ _a\"></span>ero </span>La <span class=\"_ _a\"></span>financiac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>iliales <span class=\"_ _9\"></span>extranjeras<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>recoge <span class=\"_ _9\"></span>fundame<span class=\"_ _a\"></span>ntalmente <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>fin<span class=\"_ _a\"></span>anciaci\u00f3n <span class=\"_ _18\"></span>loc<span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>las sucursales <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>filiales <span class=\"_ _18\"></span>respectivame<span class=\"_ _a\"></span>nte <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>Per\u00fa <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>Reino <span class=\"_ _18\"></span>Unido<span class=\"_ _a\"></span> <span class=\"_ _9\"></span><span class=\"ls1b\">de</span> <span class=\"_ _18\"></span>p\u00f3lizas <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>pr\u00e9stamos<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>(en moneda <span class=\"_ _16\"> </span>local) <span class=\"_ _22\"> </span>dispuestas <span class=\"_ _22\"> </span>al <span class=\"_ _16\"> </span>31 <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>dicie<span class=\"_ _a\"></span>mbre <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>20<span class=\"_ _a\"></span>23 <span class=\"_ _16\"> </span>por <span class=\"_ _16\"> </span>import<span class=\"_ _a\"></span>es <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>1.154<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>miles <span class=\"_ _16\"> </span>de euros, que devengan <span class=\"_ _a\"></span>un tipo de int<span class=\"_ _a\"></span>er\u00e9s de mercado<span class=\"_ _a\"></span> local. El valor razonable de <span class=\"_ _a\"></span>los cr\u00e9ditos a tipo fijo es s<span class=\"_ _a\"></span>imilar al de su coste am<span class=\"_ _a\"></span>ortizado<span class=\"_ _3a\"> </span>.<span class=\"_ _a\"></span> El <span class=\"_ _9\"></span>Grupo <span class=\"_ _18\"></span>Am<span class=\"_ _a\"></span>per <span class=\"_ _9\"></span>ha <span class=\"_ _18\"></span>atendi<span class=\"_ _a\"></span>do <span class=\"_ _9\"></span>puntualm<span class=\"_ _a\"></span>ente <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>us <span class=\"_ _9\"></span>oblig<span class=\"_ _a\"></span>aciones <span class=\"_ _18\"></span>relativas <span class=\"_ _18\"></span>a <span class=\"_ _9\"></span>estos<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>p<span class=\"_ _a\"></span>asivos <span class=\"_ _9\"></span>financ<span class=\"_ _a\"></span>ieros <span class=\"_ _9\"></span>con entidades de cr\u00e9dito c<span class=\"_ _a\"></span>orrientes durante el ej<span class=\"_ _a\"></span>ercicio 2023.<span class=\"_ _a\"></span> Obligaciones de renta f<span class=\"_ _a\"></span>ija Se <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>ncuentran <span class=\"_ _16\"> </span>registrad<span class=\"_ _a\"></span>as <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>presente <span class=\"_ _16\"> </span>ep\u00edgrafe <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>emis<span class=\"_ _a\"></span>iones <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>p<span class=\"_ _a\"></span>agar\u00e9s <span class=\"_ _16\"> </span>amparadas <span class=\"_ _16\"> </span>bajos <span class=\"_ _16\"> </span>los distintos <span class=\"_ _15\"> </span>Programas<span class=\"_ _a\"></span> <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>Pagar\u00e9s <span class=\"_ _1f\"> </span>emitidos <span class=\"_ _1f\"> </span>y <span class=\"_ _15\"> </span>admitidos<span class=\"_ _a\"></span> <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>el <span class=\"_ _15\"> </span>MARF<span class=\"_ _a\"></span>, <span class=\"_ _17\"> </span>c<span class=\"_ _a\"></span>onforme <span class=\"_ _15\"> </span>las <span class=\"_ _15\"> </span>s<span class=\"_ _a\"></span>iguientes caracter\u00edsticas: Saldo Dispues<span class=\"_ _3\"></span>to al 31.12.2023 Saldo  L\u00edmite  Vencimientos Vigencia del  programa Tipos de inter\u00e9<span class=\"_ _3\"></span>s (medio)  <span class=\"ff9\">Programa Pagar<span class=\"_ _3\"></span>\u00e9s \u201c202<span class=\"ff4\">2</span>\u201d<span class=\"ff4\"> </span></span>15.300 - Enero - Abril <span class=\"lsa\">202</span>4 Noviembre <span class=\"lsa\">2023</span> 6,98%  <span class=\"ff9\">Programa Pagar<span class=\"_ _3\"></span>\u00e9s \u201c202<span class=\"ff4\">3</span>\u201d<span class=\"ff4\"> </span></span>36.400 80.000 Enero - Junio <span class=\"lsa\">202</span>4<span class=\"_ _3\"></span> Diciembre <span class=\"lsa\">2024</span> 7,59% Total 51.700 80.000 El <span class=\"_ _a\"></span>Mercado <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>Renta <span class=\"_ _9\"></span>Fija <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>BME <span class=\"_ _9\"></span>-<span class=\"_ _a\"></span>MARF- <span class=\"_ _a\"></span>adm<span class=\"_ _a\"></span>iti\u00f3 <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>pas<span class=\"_ _a\"></span>ado <span class=\"_ _a\"></span>5 <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>2023, <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>Programa <span class=\"_ _9\"></span>de Pagar\u00e9s Amper<span class=\"_ _a\"></span> 2023 <span class=\"ls3\">po</span>r u<span class=\"_ _a\"></span>n importe nominal m<span class=\"_ _a\"></span>\u00e1ximo de <span class=\"ls1b\">80</span> millones d<span class=\"_ _a\"></span>e euros ap<span class=\"_ _a\"></span>robado por el Co<span class=\"_ _a\"></span>nsejo de Administraci\u00f3n de <span class=\"_ _a\"></span>la Sociedad Dominante.<span class=\"_ _a\"></span>  Este Program<span class=\"_ _a\"></span>a permitir\u00e1 a <span class=\"_ _a\"></span>Amper em<span class=\"_ _a\"></span>itir pagar\u00e9s <span class=\"_ _a\"></span>con nom<span class=\"_ _a\"></span>inales unitarios <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>100.000 <span class=\"_ _a\"></span>euros y <span class=\"_ _a\"></span>fechas de vencimiento <span class=\"_ _7\"></span>que <span class=\"_ _18\"></span>p<span class=\"_ _a\"></span>odr\u00e1n <span class=\"_ _18\"></span>o<span class=\"_ _a\"></span>scilar <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>ntre <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>3 <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>los <span class=\"_ _7\"></span>730 <span class=\"_ _7\"></span>d\u00edas. <span class=\"_ _18\"></span>Re<span class=\"_ _a\"></span>nta <span class=\"_ _7\"></span>4 <span class=\"_ _18\"></span>Banco,<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>S.A<span class=\"_ _a\"></span>. <span class=\"_ _18\"></span>act\u00faa <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>Entidad Directora <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>Entidad <span class=\"_ _9\"></span>Agent<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>conjuntamente <span class=\"_ _9\"></span>con <span class=\"_ _18\"></span>Banca <span class=\"_ _18\"></span>March, <span class=\"_ _9\"></span>S.A. <span class=\"_ _18\"></span>como <span class=\"_ _9\"></span>Entid<span class=\"_ _a\"></span>ades <span class=\"_ _9\"></span>Colocadoras<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>del Programa y realizar\u00e1n <span class=\"_ _a\"></span>la colocaci\u00f3n de los pa<span class=\"_ _a\"></span>gar\u00e9s entre inversores<span class=\"_ _a\"></span> cualificados<span class=\"_ _9\"></span>. Cabe <span class=\"_ _4\"> </span>mencio<span class=\"_ _a\"></span>nar <span class=\"_ _4\"> </span>que <span class=\"_ _16\"> </span>durante <span class=\"_ _16\"> </span>el <span class=\"_ _4\"></span>ejercicio <span class=\"_ _16\"> </span>2023 <span class=\"_ _16\"> </span>se <span class=\"_ _4\"> </span>han <span class=\"_ _16\"> </span>atendido <span class=\"_ _4\"> </span>v<span class=\"_ _a\"></span>encimientos <span class=\"_ _4\"> </span>por <span class=\"_ _16\"> </span>importe <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>419,8 millones <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>euros <span class=\"_ _22\"> </span>confor<span class=\"_ _a\"></span>me <span class=\"_ _16\"> </span>los <span class=\"_ _22\"> </span>ca<span class=\"_ _a\"></span>lendarios <span class=\"_ _22\"> </span>previst<span class=\"_ _a\"></span>os <span class=\"_ _16\"> </span>en <span class=\"_ _22\"> </span>cada <span class=\"_ _22\"> </span>una<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>las <span class=\"_ _22\"> </span>fec<span class=\"_ _a\"></span>has <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>amortizac<span class=\"_ _a\"></span>i\u00f3n establecidas en las e<span class=\"_ _a\"></span>misiones de los pagar\u00e9s.<span class=\"_ _a\"></span> Los <span class=\"_ _6\"> </span>diferentes <span class=\"_ _6\"> </span>Programas <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>Pagar\u00e9s <span class=\"_ _5\"> </span>permiten <span class=\"_ _6\"> </span>atender <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>ne<span class=\"_ _3\"></span>ces<span class=\"_ _a\"></span>idades <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>liquidez <span class=\"_ _6\"> </span>operativas actuales y asegur<span class=\"_ _a\"></span>an la financiaci\u00f3n del circu<span class=\"_ _a\"></span>lante necesaria <span class=\"_ _a\"></span>del Grupo Amper.<span class=\"_ _a\"></span><span class=\"ff3\"> </span>Vencimiento y det<span class=\"_ _a\"></span>alle de la deuda finan<span class=\"_ _a\"></span>ciera a 31 de diciemb<span class=\"_ _a\"></span>re de 202<span class=\"_ _a\"></span>2<span class=\"_ _3a\"> </span>Los <span class=\"_ _a\"></span>saldos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>deudas <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>entidad<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>cr\u00e9dito <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span>as\u00ed <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>omo <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>vencim<span class=\"_ _a\"></span>ientos previstos en concept<span class=\"_ _a\"></span>o de amortizaci\u00f3n eran <span class=\"_ _a\"></span>los siguientes (en <span class=\"_ _a\"></span>miles de euros):<span class=\"_ _a\"></span> Saldo al 31.12.2022 Corto Plazo Largo Plazo 2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026 <span class=\"ls0\">-<span class=\"ff9\">\u2026</span> </span>Total largo plazo  Financiaci\u00f3n Aval ICO 19.656 4.265 3.938 3.151 8.302 15.391  Financiaci\u00f3n Bancaria 20.842 17.163 1.724 1.019 936<span class=\"ls0\"> </span>3.679  Obligaciones de renta fija 59.000 59.000 - - - - Total 99.498 80.428 5.662 4.170 9.238 19.070 A <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>ntinuaci\u00f3n, <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>desg<span class=\"_ _a\"></span>losan <span class=\"_ _7\"></span>los <span class=\"_ _9\"></span>importes<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>costes <span class=\"_ _18\"></span>amortizado<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>va<span class=\"_ _a\"></span>lor <span class=\"_ _18\"></span>nominal <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>pr<span class=\"_ _a\"></span>incipal <span class=\"_ _18\"></span>e <span class=\"_ _18\"></span>intereses de la deuda financ<span class=\"_ _a\"></span>iera a largo plazo:<span class=\"_ _a\"></span> 31 de diciembre <span class=\"_ _3\"></span>de 2022 Coste amortizad<span class=\"_ _3\"></span>o al 31/12/22 Valor nominal de pr<span class=\"_ _3\"></span>incipal e intere<span class=\"_ _3\"></span>ses  Total nominal Intereses Impl\u00edcitos 202<span class=\"ls0\">4 </span>202<span class=\"ls0\">5 </span>202<span class=\"ls0\">6-<span class=\"ffe\">\u2026</span> </span>Deuda Financiera Bancaria 19.070 6.509 4.773 10.056 21.338 2.268 Total 19.070 6.509 4.773 10.056 21.338 2.268<span class=\"_ _3a\"> </span><span class=\"ls0\"> </span>Financiaci\u00f3n Aval ICO<span class=\"_ _a\"></span> Durante <span class=\"_ _a\"></span>el ejercici<span class=\"_ _a\"></span>o 2020 <span class=\"_ _a\"></span>el<span class=\"_ _a\"></span> grupo <span class=\"_ _a\"></span>Amper <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>una serie <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e entida<span class=\"_ _a\"></span>des financi<span class=\"_ _a\"></span>eras for<span class=\"_ _a\"></span>malizaron <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>importe de 2<span class=\"_ _a\"></span>2,6 mi<span class=\"_ _a\"></span>llones <span class=\"_ _a\"></span>de euros<span class=\"_ _a\"></span> l<span class=\"_ _a\"></span>a financiac<span class=\"_ _a\"></span>i\u00f3n b<span class=\"_ _a\"></span>ajo la <span class=\"_ _a\"></span>l\u00ednea <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>avales <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Estado <span class=\"_ _a\"></span>concedi<span class=\"_ _a\"></span>da por <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Ministerio<span class=\"_ _a\"></span> de <span class=\"_ _a\"></span>Asuntos <span class=\"_ _9\"></span>Econ\u00f3micos<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>T<span class=\"_ _a\"></span>ransformaci\u00f3n <span class=\"_ _a\"></span>D<span class=\"_ _a\"></span>igital <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>gestionado <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>Instituto <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Cr\u00e9dito <span class=\"_ _a\"></span>Of<span class=\"_ _a\"></span>icial <span class=\"_ _a\"></span>(ICO), para <span class=\"_ _16\"> </span>paliar <span class=\"_ _16\"> </span>los <span class=\"_ _16\"> </span>efectos <span class=\"_ _22\"> </span>econ\u00f3micos<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>Covid<span class=\"_ _a\"></span>-19 <span class=\"_ _16\"> </span>conforme <span class=\"_ _22\"> </span>al <span class=\"_ _16\"> </span>Real <span class=\"_ _16\"> </span>Decr<span class=\"_ _a\"></span>eto-ley<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>8/2020 <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Medidas Urgentes Extraordinar<span class=\"_ _a\"></span>ias para hacer frente al<span class=\"_ _a\"></span> impacto econ\u00f3mico y soci<span class=\"_ _a\"></span>al del Covid<span class=\"_ _a\"></span>-19.<span class=\"_ _3a\"> </span>Estos <span class=\"_ _7\"></span>pr\u00e9stamos <span class=\"_ _7\"></span>deve<span class=\"_ _a\"></span>ngan <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>inter\u00e9s<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>medio <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>entorno <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>2,25% <span class=\"_ _7\"></span>(fijo), <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>presentan <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>su<span class=\"_ _a\"></span> firma original un a\u00f1o <span class=\"_ _a\"></span>de carencia y un repag<span class=\"_ _a\"></span>o en cuotas trimestrales en <span class=\"_ _a\"></span>un periodo de 4 a<span class=\"_ _a\"></span>\u00f1os. <span class=\"_ _a\"></span> En <span class=\"_ _18\"></span>el<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _7\"></span>2021, <span class=\"_ _18\"></span>y <span class=\"_ _7\"></span>consecuencia <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>RD <span class=\"_ _18\"></span>34/<span class=\"_ _a\"></span>2020 <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>17 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>noviembre, <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>g<span class=\"_ _a\"></span>rupo <span class=\"_ _18\"></span>Am<span class=\"_ _a\"></span>per <span class=\"_ _18\"></span>am<span class=\"_ _a\"></span>pli\u00f3 <span class=\"_ _7\"></span>1 a\u00f1o <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>pl<span class=\"_ _a\"></span>azo <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>carenc<span class=\"_ _a\"></span>ia <span class=\"_ _4\"> </span>(hasta <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _4\"></span>mes <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>mayo <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _4\"> </span>2022) <span class=\"_ _16\"> </span>y <span class=\"_ _4\"> </span>2 <span class=\"_ _4\"> </span>a\u00f1<span class=\"_ _a\"></span>os <span class=\"_ _4\"> </span>m\u00e1s <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>v<span class=\"_ _a\"></span>encimiento (hasta el ejercicio 20<span class=\"_ _a\"></span>28).  Atendiendo <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>ca<span class=\"_ _a\"></span>lendario <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>a<span class=\"_ _a\"></span>mortizaci\u00f3n, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _7\"></span>Amper <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>r<span class=\"_ _a\"></span>egistrado <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>uotas <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>pagar<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>largo plazo por importe de 1<span class=\"_ _a\"></span>5.391 miles de euros<span class=\"_ _a\"></span>.  Financiaci\u00f3n Bancar<span class=\"_ _a\"></span>ia<span class=\"ff3\"> </span>A <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2022, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grup<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>Amper <span class=\"_ _a\"></span>ten\u00eda <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>iversos <span class=\"_ _a\"></span>tipos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>financ<span class=\"_ _a\"></span>iaci\u00f3n <span class=\"_ _a\"></span>bancaria <span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>cada <span class=\"_ _a\"></span>una de las regiones, tal y <span class=\"_ _a\"></span>como se expone a co<span class=\"_ _a\"></span>ntinuaci\u00f3n:<span class=\"_ _a\"></span> Saldo al 31.12.2022 Corto Plazo 2023<span class=\"ls0\"> </span>Largo Plazo Financiaci\u00f3n Local Espa\u00f1a 19.514 15.960 3.554 Financiaci\u00f3n Local Extranjero 1.328 1.203 125<span class=\"ls0\"> </span>Total 20.842 17.163 3.679<span class=\"_ _3a\"> </span>(i) <span class=\"_ _24\"> </span>El segmento industrial d<span class=\"_ _a\"></span>el Grupo Amper se <span class=\"_ _a\"></span>muestra e<span class=\"_ _a\"></span>n el siguiente detalle:<span class=\"_ _a\"></span> Saldo al 31.12.2022 Corto Plazo 2023<span class=\"ls0\"> </span>Largo Plazo Pr\u00e9stamos con entidades financieras 2.258 1.319 939<span class=\"ls0\"> </span>L\u00edneas de circulante (anticipos de facturas) 5.899 5.899 - Total 8.157 7.218 939<span class=\"_ _3a\"> </span>El <span class=\"_ _16\"> </span>segm<span class=\"_ _a\"></span>ento <span class=\"_ _22\"> </span>industria<span class=\"_ _a\"></span>l <span class=\"_ _16\"> </span>tiene <span class=\"_ _22\"> </span>contrata<span class=\"_ _a\"></span>das <span class=\"_ _22\"> </span>l\u00edneas <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>c<span class=\"_ _a\"></span>r\u00e9dito <span class=\"_ _16\"> </span>y <span class=\"_ _22\"> </span>l\u00edneas<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>desc<span class=\"_ _a\"></span>uento <span class=\"_ _16\"> </span>no dispuestas por importe <span class=\"_ _a\"></span>de 17,5 millones de e<span class=\"_ _a\"></span>uros (20,9 millones de <span class=\"_ _a\"></span>euros en 2021).<span class=\"_ _9\"></span> El <span class=\"_ _9\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>inter\u00e9s <span class=\"_ _9\"></span>med<span class=\"_ _a\"></span>io <span class=\"_ _9\"></span>devengado <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>l\u00edne<span class=\"_ _a\"></span>as <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>financiac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>l\u00edneas <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>escuento han sido del 3% (2,5% e<span class=\"_ _a\"></span>n 2021).<span class=\"_ _a\"></span> (ii) <span class=\"_ _25\"> </span>La financiaci\u00f3n de las fili<span class=\"_ _a\"></span>ales de tecnolog\u00eda se<span class=\"_ _a\"></span> muestra en el si<span class=\"_ _a\"></span>guiente detalle:<span class=\"_ _9\"></span> Saldo al 31.12.2022 Corto Plazo 2023<span class=\"ls0\"> </span>Largo Plazo L\u00edneas de circulante (anticipos de facturas) 8.129 8.129 - Financiaci\u00f3n filiales extranjeras 1.328 1.203 125<span class=\"ls0\"> </span>Pr\u00e9stamos con entidades financieras 2.550 613<span class=\"ls0\"> </span>1.937 Total 12.007 9.945 2.062 Se  incluyen  l\u00edneas  de  circulante  (fundamentalment<span class=\"_ _a\"></span>e  l\u00edneas  de  anticipos  de  facturas  y comercio <span class=\"_ _22\"> </span>exterior) <span class=\"_ _22\"> </span>por <span class=\"_ _22\"> </span>importe <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>8.129 <span class=\"_ _22\"> </span>miles <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>euros<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>con <span class=\"_ _22\"> </span>vencimiento<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>anu<span class=\"_ _a\"></span>al <span class=\"_ _16\"> </span>si <span class=\"_ _22\"> </span>bien renovable <span class=\"_ _4\"></span>anualmente <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>un <span class=\"_ _7\"></span>t<span class=\"_ _a\"></span>ipo <span class=\"_ _7\"></span>de <span class=\"_ _4\"> </span>inter\u00e9s <span class=\"_ _4\"> </span>me<span class=\"_ _a\"></span>dio <span class=\"_ _7\"></span>referenci<span class=\"_ _a\"></span>ado <span class=\"_ _4\"></span>al <span class=\"_ _7\"></span>Eurib<span class=\"_ _a\"></span>or <span class=\"_ _7\"></span>12 <span class=\"_ _4\"> </span>meses<span class=\"_ _a\"></span> m\u00e1s un diferencial de<span class=\"_ _a\"></span>l 2.5% (2.5% en 2<span class=\"_ _a\"></span>021).  La <span class=\"_ _16\"> </span>financ<span class=\"_ _a\"></span>iaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>filiales <span class=\"_ _22\"> </span>extranj<span class=\"_ _a\"></span>eras <span class=\"_ _16\"> </span>recoge <span class=\"_ _22\"> </span>funda<span class=\"_ _a\"></span>mentalmente <span class=\"_ _22\"> </span>a <span class=\"_ _16\"> </span>f<span class=\"_ _a\"></span>inanciaci\u00f3n <span class=\"_ _22\"> </span>local <span class=\"_ _16\"> </span>en Latam <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>Reino <span class=\"_ _9\"></span>Un<span class=\"_ _a\"></span>ido <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>p<span class=\"_ _a\"></span>\u00f3lizas <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>pr\u00e9stam<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>a <span class=\"_ _18\"></span>largo <span class=\"_ _9\"></span>plazo <span class=\"_ _9\"></span>(en <span class=\"_ _9\"></span>d\u00f3<span class=\"_ _a\"></span>lares) <span class=\"_ _9\"></span>dispuestas <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>31<span class=\"_ _a\"></span> de <span class=\"_ _4\"></span>diciembre <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>2022 <span class=\"_ _4\"> </span>por<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>importes <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _4\"></span>1.328 <span class=\"_ _4\"> </span>miles <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>euros, <span class=\"_ _16\"> </span>que <span class=\"_ _4\"></span>devengan <span class=\"_ _16\"> </span>un <span class=\"_ _4\"></span>tipo <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span> inter\u00e9s de mercado loca<span class=\"_ _a\"></span>l. Por <span class=\"_ _9\"></span>\u00faltim<span class=\"_ _a\"></span>o, <span class=\"_ _9\"></span>figuran<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>por <span class=\"_ _18\"></span>importe <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>2.311 <span class=\"_ _9\"></span>m<span class=\"_ _a\"></span>iles <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>euros, <span class=\"_ _18\"></span>los <span class=\"_ _9\"></span>i<span class=\"_ _a\"></span>mportes <span class=\"_ _9\"></span>p<span class=\"_ _a\"></span>endientes <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>pa<span class=\"_ _a\"></span>go de <span class=\"_ _19\"> </span>las <span class=\"_ _19\"> </span>filiales <span class=\"_ _19\"> </span>adqu<span class=\"_ _a\"></span>iridas <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>ejercicios <span class=\"_ _6\"> </span>2022 <span class=\"_ _19\"> </span>y <span class=\"_ _19\"> </span>2021 <span class=\"_ _19\"> </span>conforme <span class=\"_ _19\"> </span>sen<span class=\"_ _a\"></span>dos <span class=\"_ _19\"> </span>planes <span class=\"_ _19\"> </span>de reestructuraci\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>deuda <span class=\"_ _18\"></span>alcanzados <span class=\"_ _18\"></span>con <span class=\"_ _9\"></span>determ<span class=\"_ _a\"></span>inadas <span class=\"_ _9\"></span>entidades <span class=\"_ _18\"></span>financieras <span class=\"_ _18\"></span>previa <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>la entrada en el Grupo Am<span class=\"_ _a\"></span>per, con un tipo de <span class=\"_ _a\"></span>inter\u00e9s fijo que oscila entre<span class=\"_ _a\"></span> el 2,25%, y el 2,5%.<span class=\"_ _9\"></span> (iii) <span class=\"_ _26\"> </span>La financiaci\u00f3n <span class=\"_ _a\"></span>de la <span class=\"_ _a\"></span>filial de ingen<span class=\"_ _a\"></span>ier\u00eda, consecue<span class=\"_ _a\"></span>ncia de l<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>incorporaci<span class=\"_ _a\"></span>\u00f3n de Pro<span class=\"_ _a\"></span>es en <span class=\"_ _a\"></span>el ejercicio <span class=\"_ _18\"></span>2022, <span class=\"_ _18\"></span>asciende <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>un <span class=\"_ _9\"></span>tota<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>678 <span class=\"_ _18\"></span>miles <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>euros. <span class=\"_ _18\"></span>La <span class=\"_ _18\"></span>Sociedad <span class=\"_ _18\"></span>con <span class=\"_ _18\"></span>fecha <span class=\"_ _18\"></span>5 <span class=\"_ _9\"></span>de diciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2020 <span class=\"_ _a\"></span>firm\u00f3 <span class=\"_ _a\"></span>un<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>acuerdo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>reestructuraci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>totalid<span class=\"_ _a\"></span>ad <span class=\"_ _a\"></span>de s<span class=\"_ _a\"></span>u <span class=\"_ _a\"></span>deuda <span class=\"_ _a\"></span>con entidades <span class=\"_ _5\"> </span>bancarias <span class=\"_ _5\"> </span>y <span class=\"_ _5\"> </span>c<span class=\"_ _a\"></span>omo <span class=\"_ _6\"> </span>c<span class=\"_ _a\"></span>onsecuencia <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>ello<span class=\"_ _a\"></span> <span class=\"_ _5\"> </span>figuran <span class=\"_ _5\"> </span>las <span class=\"_ _6\"> </span>c<span class=\"_ _a\"></span>antidades <span class=\"_ _5\"> </span>citadas anteriormente.<span class=\"_ _a\"></span> El valor razonable de <span class=\"_ _a\"></span>los cr\u00e9ditos a tipo fijo es s<span class=\"_ _a\"></span>imilar al de su coste am<span class=\"_ _a\"></span>ortizado.<span class=\"_ _a\"></span> Obligaciones de renta f<span class=\"_ _a\"></span>ija Se <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>ncuentran <span class=\"_ _16\"> </span>registradas <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>presente <span class=\"_ _16\"> </span>ep\u00edgrafe <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>emision<span class=\"_ _a\"></span>es <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>p<span class=\"_ _a\"></span>agar\u00e9s <span class=\"_ _16\"> </span>amparadas <span class=\"_ _16\"> </span>bajos <span class=\"_ _16\"> </span>los distintos <span class=\"_ _15\"> </span>Programas <span class=\"_ _15\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _15\"> </span>Pagar\u00e9s <span class=\"_ _15\"> </span>emitidos<span class=\"_ _a\"></span> <span class=\"_ _15\"> </span>y <span class=\"_ _15\"> </span>admitidos <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _15\"> </span>MARF, <span class=\"_ _15\"> </span>conforme <span class=\"_ _1f\"> </span>las <span class=\"_ _15\"> </span>siguientes<span class=\"_ _a\"></span> caracter\u00edsticas:<span class=\"_ _3a\"> </span>Saldo Dispues<span class=\"_ _3\"></span>to al 31.12.2022 Saldo L\u00edmite  Vencimientos Vigencia del progr<span class=\"_ _3\"></span>ama Tipos de inter\u00e9<span class=\"_ _3\"></span>s (medio)  <span class=\"ff9\">Programa Pagar<span class=\"_ _3\"></span>\u00e9s \u201c2020\u201d<span class=\"ff4\"> </span></span>1.600 - Marzo 2023 Noviembre 2020- <span class=\"lsa\">21<span class=\"_ _3\"></span><span class=\"ls0\"> </span></span>2,0%  <span class=\"ff9\">Programa Pagar<span class=\"_ _3\"></span>\u00e9s \u201c2021\u201d<span class=\"ff4\"> </span></span>8.800 - Enero-Marzo 2023<span class=\"_ _3\"></span> Noviembre 2021-<span class=\"lsa\">22</span> 3,56%  <span class=\"ff9\">Programa Pagar<span class=\"_ _3\"></span>\u00e9s \u201c2022\u201d<span class=\"ff4\"> </span></span>48.600 70.000 Enero-Junio 2023<span class=\"_ _3\"></span> Noviembre 2022-<span class=\"lsa\">23</span> 4,20% Total 59.000 70.000 El <span class=\"_ _9\"></span>Mercad<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>R<span class=\"_ _a\"></span>enta <span class=\"_ _9\"></span>Fija <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>BME <span class=\"_ _18\"></span>-MARF-<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>admiti\u00f3 <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>pasado <span class=\"_ _9\"></span>2<span class=\"_ _a\"></span>4 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>n<span class=\"_ _a\"></span>oviembre <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>2<span class=\"_ _a\"></span>022, <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>Programa de <span class=\"_ _4\"></span>Pagar\u00e9s <span class=\"_ _4\"> </span>Amper <span class=\"_ _16\"> </span>2022 <span class=\"_ _4\"></span>por <span class=\"_ _7\"></span>u<span class=\"_ _a\"></span>n <span class=\"_ _4\"></span>importe <span class=\"_ _4\"></span>nom<span class=\"_ _a\"></span>inal <span class=\"_ _4\"></span>m\u00e1ximo <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>70<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>m<span class=\"_ _a\"></span>illones <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>euros <span class=\"_ _4\"></span>aprob<span class=\"_ _a\"></span>ado <span class=\"_ _7\"></span>p<span class=\"_ _a\"></span>or <span class=\"_ _4\"></span>el Consejo <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>Adm<span class=\"_ _a\"></span>inistraci\u00f3n <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>Socie<span class=\"_ _a\"></span>dad <span class=\"_ _19\"> </span>Dominante. <span class=\"_ _6\"> </span>E<span class=\"_ _3\"></span>ste <span class=\"_ _19\"> </span>Progr<span class=\"_ _a\"></span>ama <span class=\"_ _19\"> </span>permitir\u00e1 <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>Amper <span class=\"_ _6\"> </span>emitir pagar\u00e9s <span class=\"_ _18\"></span>con <span class=\"_ _18\"></span>n<span class=\"_ _a\"></span>ominales <span class=\"_ _7\"></span>unitarios <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>100.000 <span class=\"_ _7\"></span>euros <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>fechas <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>vencimiento<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>que <span class=\"_ _18\"></span>podr\u00e1<span class=\"_ _a\"></span>n <span class=\"_ _18\"></span>oscilar <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>ntre los 3 y los 730 d\u00edas.  <span class=\"_ _a\"></span> 14.<span class=\"ls0\"> <span class=\"_ _3\"></span>Otros Pasivos <span class=\"_ _3\"></span> </span>14.1 Pasivos Financi<span class=\"_ _a\"></span>eros Alternativos<span class=\"_ _a\"></span> No Corriente<span class=\"_ _a\"></span>s El <span class=\"_ _22\"> </span>e<span class=\"_ _a\"></span>p\u00edgrafe <span class=\"_ _e\"> </span>registra  a  31 <span class=\"_ _22\"> </span>de  diciembre <span class=\"_ _22\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _e\"> </span>2023  por <span class=\"_ _e\"> </span>importe  de<span class=\"_ _3\"></span>  14.919  miles <span class=\"_ _22\"> </span>de  euros <span class=\"_ _22\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _22\"> </span>pas<span class=\"_ _a\"></span>ivo financiero a largo <span class=\"_ _a\"></span>plazo corr<span class=\"_ _a\"></span>espondiente al registro de <span class=\"_ _a\"></span>la operaci\u00f3n con Growth<span class=\"_ _a\"></span> Capital (Nota <span class=\"_ _a\"></span>2.3.<span class=\"_ _a\"></span>1.3) A <span class=\"_ _16\"> </span>31 <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>diciembre <span class=\"_ _22\"> </span>de <span class=\"_ _16\"> </span>20<span class=\"_ _a\"></span>22, <span class=\"_ _16\"> </span>el <span class=\"_ _22\"> </span>ep\u00edgrafe <span class=\"_ _22\"> </span>inclu\u00eda <span class=\"_ _22\"> </span>por <span class=\"_ _22\"> </span>importe <span class=\"_ _22\"> </span>de <span class=\"_ _16\"> </span>15.00<span class=\"_ _a\"></span>0 <span class=\"_ _16\"> </span>miles <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>euros, <span class=\"_ _16\"> </span>el <span class=\"_ _22\"> </span>antic<span class=\"_ _a\"></span>ipo entregado <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>marco <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>op<span class=\"_ _a\"></span>eraci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>inanciaci\u00f3n <span class=\"_ _a\"></span>firmada <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>6<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2022 <span class=\"_ _a\"></span>entre <span class=\"_ _9\"></span>Amper SA <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span> <span class=\"_ _18\"></span>Growth <span class=\"_ _18\"></span>Partners <span class=\"_ _9\"></span>Ca<span class=\"_ _a\"></span>pital, <span class=\"_ _9\"></span>Sociedad<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>Capital <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>Risco, <span class=\"_ _18\"></span>S.A. <span class=\"_ _9\"></span>(\u201cGrowth <span class=\"_ _18\"></span>Partners <span class=\"_ _18\"></span>Capital\u201d), <span class=\"_ _18\"></span>para la <span class=\"_ _a\"></span>inversi\u00f3n <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>proyectos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>investigaci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>desarrollo<span class=\"_ _a\"></span> de<span class=\"_ _a\"></span>l Grupo<span class=\"_ _a\"></span> Amper,<span class=\"_ _a\"></span> qu<span class=\"_ _a\"></span>e ser<span class=\"_ _a\"></span>\u00e1n g<span class=\"_ _a\"></span>estionados <span class=\"_ _a\"></span>desde una <span class=\"_ _7\"></span>filial <span class=\"_ _7\"></span>portuguesa <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>m<span class=\"_ _a\"></span>ismo <span class=\"_ _7\"></span>certificada <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>efecto <span class=\"_ _4\"></span>por <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Agencia <span class=\"_ _7\"></span>Nacional <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Inn<span class=\"_ _a\"></span>ovaci\u00f3n portuguesa.  El <span class=\"_ _9\"></span>cuadro<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>siguiente <span class=\"_ _18\"></span>muestr<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>omposici\u00f3n <span class=\"_ _18\"></span>del <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>oste <span class=\"_ _9\"></span>am<span class=\"_ _a\"></span>ortizado <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>calendario <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>no<span class=\"_ _a\"></span>minal <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>dicha operaci\u00f3n a 31 de dici<span class=\"_ _a\"></span>embre de 2023 y 2022:<span class=\"_ _a\"></span> 31 de diciembre <span class=\"_ _3\"></span>de 2023 Coste amortizad<span class=\"_ _3\"></span>o al 31/12/23 Valor nominal de pr<span class=\"_ _3\"></span>incipal e intere<span class=\"_ _3\"></span>ses  Total nominal 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>Pasivos Financieros Operaci\u00f3n Growth 16.431 1.512 750<span class=\"ls0\"> </span>750<span class=\"ls0\"> </span>19.950 22.962 Total 16.431 1.512 750<span class=\"ls0\"> </span>750<span class=\"ls0\"> </span>19.950 22.962 31 de diciembre <span class=\"_ _3\"></span>de 2022 Coste amortizad<span class=\"_ _3\"></span>o al 31/12/22 Valor nominal de pr<span class=\"_ _3\"></span>incipal e intere<span class=\"_ _3\"></span>ses  Total nominal 202<span class=\"ls0\">3 </span>202<span class=\"ls0\">4 </span>202<span class=\"ls0\">5 </span>202<span class=\"ff9\">6\u2026</span><span class=\"ls0\"> </span>Pasivos Financieros Operaci\u00f3n Growth 15.000 - 1.512 750<span class=\"ls0\"> </span>20.700 22.962 Total 15.000 - 1.512 750<span class=\"ls0\"> </span>20.700 22.962 Este <span class=\"_ _a\"></span>pasivo <span class=\"_ _a\"></span>tiene <span class=\"_ _a\"></span>asociado<span class=\"_ _a\"></span> un<span class=\"_ _a\"></span> der<span class=\"_ _a\"></span>ivado <span class=\"_ _a\"></span>correspondiente <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>parte <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>derecho<span class=\"_ _a\"></span> s<span class=\"_ _a\"></span>obre <span class=\"_ _a\"></span>el incre<span class=\"_ _a\"></span>mento <span class=\"_ _a\"></span>del valor de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>acci\u00f3n <span class=\"_ _a\"></span>de A<span class=\"_ _a\"></span>mper, S.A. <span class=\"_ _a\"></span>Al <span class=\"_ _a\"></span>cierre d<span class=\"_ _a\"></span>el ejerc<span class=\"_ _a\"></span>icio el <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>del deriv<span class=\"_ _a\"></span>ado asc<span class=\"_ _a\"></span>iende <span class=\"_ _a\"></span>a cero, <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _a\"></span>se explica en la nota 2.<span class=\"_ _a\"></span>3.1.3.  Asimismo, <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>inclu\u00edan <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>ep\u00edgrafe <span class=\"_ _18\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>dici<span class=\"_ _a\"></span>embre <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>202<span class=\"_ _a\"></span>2, <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>cr\u00e9ditos <span class=\"_ _9\"></span>comerc<span class=\"_ _a\"></span>iales <span class=\"_ _a\"></span>asoc<span class=\"_ _a\"></span>iados <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span> la <span class=\"_ _4\"></span>financiaci\u00f3n <span class=\"_ _4\"></span>alter<span class=\"_ _a\"></span>nativa <span class=\"_ _4\"></span>contratada <span class=\"_ _4\"> </span>a <span class=\"_ _4\"></span>cond<span class=\"_ _a\"></span>iciones <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mercad<span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>por <span class=\"_ _4\"> </span>u<span class=\"_ _a\"></span>n <span class=\"_ _4\"></span>importe <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>10.0<span class=\"_ _a\"></span>00 <span class=\"_ _7\"></span>m<span class=\"_ _a\"></span>iles <span class=\"_ _4\"></span>de euros <span class=\"_ _a\"></span>refere<span class=\"_ _a\"></span>nciado <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>Euribor <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>un <span class=\"_ _9\"></span>periodo <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>arencia <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>4 <span class=\"_ _9\"></span>a\u00f1os <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>a\u00f1os <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>amortizaciones ineales <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>forma <span class=\"_ _7\"></span>trimestral, <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>devenga <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>inter\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>mercado. <span class=\"_ _16\"> </span>Dicha <span class=\"_ _7\"></span>financiaci\u00f3n <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>s<span class=\"_ _a\"></span>ido<span class=\"_ _3a\"> </span> renegociada <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _17\"> </span>ejercicio <span class=\"_ _17\"> </span>202<span class=\"_ _a\"></span>3, <span class=\"_ _17\"> </span>habi\u00e9ndose <span class=\"_ _15\"> </span>procedido <span class=\"_ _1f\"> </span>su <span class=\"_ _17\"> </span>clasificac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _17\"> </span><span class=\"ff9\">al <span class=\"_ _15\"> </span>ep\u00edgrafe <span class=\"_ _17\"> </span>\u201cPasivos<span class=\"_ _a\"></span> </span>Financieros Alternat<span class=\"_ _a\"></span>ivos Corrientes\u201d<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span><span class=\"ff4\">.<span class=\"_ _3a\"> </span></span>14.<span class=\"ls0\">2 Otros pasivos<span class=\"_ _a\"></span> no corrientes<span class=\"ff3\">:<span class=\"_ _a\"></span> </span></span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Contratos de arrendamiento NIIF-<span class=\"ls4\">16</span> 10.356 8.948 Valoraciones de opciones (put options) de compra a intereses minoritarios 4.<span class=\"ls0\">4</span>69<span class=\"ls0\"> </span>6.989 Proveedores de Inmovilizado y otros pasivos no corrientes 4.480 7.809 Total 19.305 23.746 Se <span class=\"_ _7\"></span>registra<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>en <span class=\"_ _4\"></span>el <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>p\u00edgrafe <span class=\"_ _4\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>10.3<span class=\"_ _a\"></span>56 <span class=\"_ _7\"></span>mil<span class=\"_ _a\"></span>es <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>euros <span class=\"_ _4\"></span>(8.948 <span class=\"_ _4\"></span>miles <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>uros <span class=\"_ _7\"></span>en <span class=\"_ _4\"></span>2022)<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>el pasivo f<span class=\"_ _a\"></span>inanciero <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>el va<span class=\"_ _a\"></span>lor <span class=\"_ _a\"></span>actual <span class=\"_ _a\"></span>de l<span class=\"_ _a\"></span>os pa<span class=\"_ _a\"></span>gos a <span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>alizar <span class=\"_ _a\"></span>durante <span class=\"_ _a\"></span>los ejerc<span class=\"_ _a\"></span>icios <span class=\"_ _a\"></span>202<span class=\"_ _9\"></span>2 y<span class=\"_ _a\"></span> siguie<span class=\"_ _a\"></span>ntes <span class=\"_ _a\"></span>por los <span class=\"_ _5\"> </span>c<span class=\"_ _a\"></span>ontratos <span class=\"_ _5\"> </span>de <span class=\"_ _17\"> </span>arrendamiento <span class=\"_ _29\"> </span>com<span class=\"_ _a\"></span>o <span class=\"_ _5\"> </span>consec<span class=\"_ _a\"></span>uencia <span class=\"_ _5\"> </span>de <span class=\"_ _17\"> </span>la <span class=\"_ _5\"> </span>aplicac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _5\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _5\"> </span>NIIF16<span class=\"_ _a\"></span>. <span class=\"_ _29\"> </span>La <span class=\"_ _29\"> </span>evoluci\u00f3n<span class=\"_ _a\"></span> experimentada <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>ep\u00edgr<span class=\"_ _a\"></span>afe <span class=\"_ _9\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span>be <span class=\"_ _18\"></span>fundamentalm<span class=\"_ _a\"></span>ente <span class=\"_ _9\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>incorporac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _18\"></span>durante <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>ejercici<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>2<span class=\"_ _a\"></span>023 de <span class=\"_ _9\"></span>elementos <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>transp<span class=\"_ _a\"></span>orte <span class=\"_ _9\"></span>alquilados <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _18\"></span>filiales <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>Elinsa <span class=\"_ _18\"></span>y <span class=\"_ _9\"></span>Nervi\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _18\"></span>Amper <span class=\"_ _18\"></span>necesarios en su actividad product<span class=\"_ _a\"></span>iva diaria.<span class=\"_ _a\"></span> Asimismo, <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>pasivo <span class=\"_ _18\"></span>a <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>argo <span class=\"_ _18\"></span>plazo <span class=\"_ _18\"></span>inclu<span class=\"lsc\">\u00eda</span> <span class=\"_ _18\"></span>conf<span class=\"_ _a\"></span>orme <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>contratos <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>compra <span class=\"_ _18\"></span>v<span class=\"_ _a\"></span>enta <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>determi<span class=\"_ _a\"></span>nadas sociedades a<span class=\"_ _a\"></span>dquiridas dur<span class=\"_ _a\"></span>ante el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>20<span class=\"ls1b\">20</span> d<span class=\"_ _a\"></span>onde se <span class=\"_ _a\"></span>estipula <span class=\"_ _a\"></span>una opci\u00f3n <span class=\"_ _a\"></span>obligatoria <span class=\"_ _a\"></span>de compra <span class=\"_ _a\"></span>de la <span class=\"_ _a\"></span>part<span class=\"_ _a\"></span>icipaci\u00f3n <span class=\"_ _a\"></span>m<span class=\"_ _a\"></span>inoritaria <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>parte <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Amper, <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>razonable<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>dicha <span class=\"_ _9\"></span>obli<span class=\"_ _a\"></span>gaci\u00f3n <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>im<span class=\"_ _a\"></span>porte <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e 4.<span class=\"ls0\">4<span class=\"ls1b\">69</span> miles de <span class=\"_ _a\"></span>euros (6.9<span class=\"_ _a\"></span>89 miles <span class=\"_ _a\"></span>de euros <span class=\"_ _a\"></span>2022<span class=\"lsf\">) </span>con<span class=\"_ _a\"></span>forme a los <span class=\"_ _a\"></span>t\u00e9rminos d<span class=\"_ _a\"></span>e las mismas <span class=\"_ _a\"></span>y los c<span class=\"_ _a\"></span>riterios </span>de valoraci\u00f3n aplicados.<span class=\"_ _a\"></span> Adicionalmente <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>di<span class=\"_ _a\"></span>ciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023 <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>incluye <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>4.48<span class=\"_ _a\"></span>0 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros (<span class=\"ls3\">7.809</span> <span class=\"_ _23\"> </span>miles <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>euros<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>en <span class=\"_ _23\"> </span>2022) <span class=\"_ _8\"> </span>los <span class=\"_ _23\"> </span>saldos <span class=\"_ _8\"> </span>co<span class=\"_ _a\"></span>rrespondientes <span class=\"_ _8\"> </span>a <span class=\"_ _23\"> </span>acreedores <span class=\"_ _8\"> </span>a <span class=\"_ _23\"> </span>largo <span class=\"_ _8\"> </span>plazo.<span class=\"_ _a\"></span> Fundamentalmente <span class=\"_ _6\"> </span>se<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>refieren <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>proveedores <span class=\"_ _6\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _6\"> </span>inmoviliza<span class=\"_ _a\"></span>dos <span class=\"_ _6\"> </span>asociados <span class=\"_ _6\"> </span>a<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>filiales <span class=\"_ _6\"> </span>Nervi\u00f3n Industries y Nervi\u00f3n Nav<span class=\"_ _a\"></span>al Offshore en el ej<span class=\"_ _a\"></span>ercicio operativo d<span class=\"_ _a\"></span>e sus actividades.<span class=\"_ _9\"></span> A <span class=\"_ _18\"></span>co<span class=\"_ _a\"></span>ntinuaci\u00f3n, <span class=\"_ _7\"></span>se <span class=\"_ _18\"></span>desg<span class=\"_ _a\"></span>losan <span class=\"_ _7\"></span>los <span class=\"_ _18\"></span>venc<span class=\"_ _a\"></span>imientos <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>las<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>partidas<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>detal<span class=\"_ _a\"></span>ladas <span class=\"_ _4\"></span>anteriormente<span class=\"_ _a\"></span>, <span class=\"_ _18\"></span>ju<span class=\"_ _a\"></span>nto <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _18\"></span>l<span class=\"_ _a\"></span>a conciliaci\u00f3n al valor no<span class=\"_ _a\"></span>minal de los pasivos cit<span class=\"_ _a\"></span>ados, <span class=\"_ _a\"></span>al cierre del ejercicio 20<span class=\"_ _a\"></span>23 y 2022:<span class=\"_ _a\"></span> 31 de diciembre <span class=\"_ _3\"></span>de 2023 Coste amortizad<span class=\"_ _3\"></span>o al 31/12/23 Valor nominal de pr<span class=\"_ _3\"></span>incipal e intere<span class=\"_ _3\"></span>ses  Total nominal Intereses Impl\u00edcitos 2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\">-<span class=\"ffe\">\u2026</span> </span>Contratos de arrendamientos en aplicaci\u00f3n NIIF 16 10.356 2.915 1.830 6.681 11.426 1.070 Opciones y pagos aplazados de combinaciones de negocios 4.469 4.669 - - 4.669 200<span class=\"ls0\"> </span>Acreedores a largo plazo y otros 4.480<span class=\"ls0\"> </span>2.328 523<span class=\"ls0\"> </span>1.723 4.574 94<span class=\"ls0\"> </span>Total 19.305 9.912 2.353 8.404 20.669 1.364 31 de diciembre <span class=\"_ _3\"></span>de 2022 Coste amortizad<span class=\"_ _3\"></span>o al 31/12/22 Valor nominal de pr<span class=\"_ _3\"></span>incipal e intere<span class=\"_ _3\"></span>ses  Total nominal Intereses Impl\u00edcitos 202<span class=\"ls0\">4 </span>202<span class=\"ls0\">5 </span>202<span class=\"ls0\">6-<span class=\"ffe\">\u2026</span> </span>Contratos de arrendamientos en aplicaci\u00f3n NIIF 16 8.948 1.522 1.257 7.216 9.995 1.0<span class=\"ls4\">47</span> Opciones y pagos aplazados de combinaciones de negocios 6.989 3.882 3.621 - 7.503 514<span class=\"ls0\"> </span>Acreedores a largo plazo y otros 7.809 2.170 2.147 4.491 8.808 124<span class=\"ls0\"> </span>Total 23.746 7.574 7.025 11.707 26.306 1.685 14.<span class=\"ls0\">3 Acreedores com<span class=\"_ _a\"></span>erciales <span class=\"_ _a\"></span>y otras cuentas a p<span class=\"_ _a\"></span>agar: </span>El detalle del ep\u00edgrafe <span class=\"_ _a\"></span>a 31 de diciembre <span class=\"_ _a\"></span>de 2023 y 2022 es el <span class=\"_ _a\"></span>sigui<span class=\"_ _a\"></span>ente: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Deudas por compras y prestaci\u00f3n de servicios 109.255 95.322 Anticipos recibidos 5.585 8.870 Remuneraciones Pendientes de Pago 4.440 4.311 Contratos de arrendamiento NIIF-<span class=\"ls4\">16</span> 3.370 1.389 Total 122.650 109.892 14.4 Provisiones co<span class=\"_ _a\"></span>rrientes El ep\u00edgrafe d<span class=\"_ _a\"></span>e \u201cProvisiones<span class=\"_ _a\"></span> a corto <span class=\"_ _a\"></span>plazo\u201d inc<span class=\"_ _a\"></span>luye<span class=\"ff4\">, <span class=\"_ _a\"></span>al 31 <span class=\"_ _a\"></span>de diciembre <span class=\"_ _a\"></span>de 2023, <span class=\"_ _a\"></span>provisiones para <span class=\"_ _a\"></span>atender<span class=\"_ _a\"></span> </span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>liquid<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>venta <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _9\"></span>filiales <span class=\"_ _9\"></span>extr<span class=\"_ _a\"></span>anjeras <span class=\"_ _9\"></span>(Nota <span class=\"_ _18\"></span>12) <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>reestructuraci<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>imp<span class=\"_ _a\"></span>orte <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>1.168 miles de euros (820 mi<span class=\"_ _a\"></span>les de euros al 31 de d<span class=\"_ _a\"></span>iciembre de 2022). <span class=\"_ _a\"></span> Dado <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>car\u00e1cter <span class=\"_ _4\"> </span>\u201ccorrie<span class=\"_ _a\"></span>nte\u201d <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>provisiones <span class=\"_ _4\"> </span>regis<span class=\"_ _a\"></span>tradas <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>ep\u00edgrafe, <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>Adm<span class=\"_ _a\"></span>inistradores <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la Sociedad <span class=\"_ _a\"></span>Dominant<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>han <span class=\"_ _a\"></span>considerad<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>efecto <span class=\"_ _a\"></span>del<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>descuento <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>valor <span class=\"_ _9\"></span>actual <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>pudiese <span class=\"_ _a\"></span>afectar<span class=\"_ _a\"></span> al saldo registrado.<span class=\"_ _a\"></span> 14.<span class=\"ls0\">5 Pasivos Fin<span class=\"_ _a\"></span>ancieros Alternativos<span class=\"_ _a\"></span> Corrientes<span class=\"_ _a\"></span> </span>El <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>p\u00edgrafe <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>\u201c<span class=\"ff4\">Pasivos <span class=\"_ _9\"></span>Fin<span class=\"_ _a\"></span>ancieros <span class=\"_ _9\"></span></span>\u2013<span class=\"ff4\"> <span class=\"_ _9\"></span></span>Fina<span class=\"_ _a\"></span>nciaci\u00f3n <span class=\"_ _9\"></span>Alternativa\u201d<span class=\"_ _a\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span>refleja <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>import<span class=\"_ _a\"></span>es <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>proveedores <span class=\"_ _9\"></span>de </span>financiaci\u00f3n <span class=\"_ _19\"> </span>alternativa <span class=\"_ _6\"> </span>a <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>Grupo <span class=\"_ _19\"> </span>Amper <span class=\"_ _6\"> </span>accede <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>condiciones <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>mercado<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>conf<span class=\"_ _a\"></span>orme <span class=\"_ _19\"> </span>el siguiente detalle:<span class=\"_ _a\"></span> Importe Inicial Concedido Saldo  31.12.23 Tipo de Inter\u00e9s Garant\u00edas Pr\u00e9stamos  10.000 8.815 Euribor +6% NO<span class=\"ls0\"> </span>Direct Lending  5.025 4.249 Euribor+3,5% NO<span class=\"ls0\"> </span>Factoring con recurso 700<span class=\"ls0\"> </span>669<span class=\"ls0\"> </span>Euribor+3,5% NO<span class=\"ls0\"> </span>Confirming 4.500 4.500 - NO<span class=\"ls0\"> </span>Pr\u00e9stamo Operaci\u00f3n Growth (Nota 14.1 y  2.3.1.3.) - 1.512 - NO<span class=\"ls0\"> </span>Total 20.225 19.745 Importe Inicial Concedido Saldo  31.12.22 Tipo de Inter\u00e9s Garant\u00edas Direct Lending  1.666 1.666 Euribor+3,5% NO<span class=\"ls0\"> </span>Factoring con recurso 4.000 3.595 Euribor+3,5% NO<span class=\"ls0\"> </span>Confirming 4.500 3.646 - NO<span class=\"ls0\"> </span>Total 10.166 8.907 <div class=\"c w2 h0_1 gs6f3\"><div class=\"t m0 x6d h44 y1a9 ff6 fs6 fc2 sc0 ls3 ws0\">14.<span class=\"ls0\">6 <span class=\"_ _19\"> </span>Inform<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _19\"> </span>sobre <span class=\"_ _6\"> </span>los <span class=\"_ _19\"> </span>aplazamientos <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>p<span class=\"_ _a\"></span>ago <span class=\"_ _19\"> </span>efectuados <span class=\"_ _6\"> </span>a <span class=\"_ _19\"> </span>proveedores. <span class=\"_ _6\"> </span>Disposici\u00f3n </span></div><div class=\"t m0 x6d h44 y1aa ff10 fs6 fc2 sc0 ls0 ws0\">adicional tercera. \u201cDebe<span class=\"_ _a\"></span>r de inf<span class=\"_ _a\"></span>ormaci\u00f3n\u201d de la Ley<span class=\"_ _a\"></span> 15/2010, de 5 de julio.<span class=\"_ _a\"></span><span class=\"ff6\"> </span></div><div class=\"t m0 x6d h86 y1ab ff5 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1ac ff4 fs6 fc2 sc0 ls0 ws0\">La <span class=\"_ _7\"></span>informac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _7\"></span>relativa <span class=\"_ _7\"></span>al <span class=\"_ _4\"> </span>periodo <span class=\"_ _7\"></span>m<span class=\"_ _a\"></span>edio <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>p<span class=\"_ _a\"></span>ago <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>prov<span class=\"_ _a\"></span>eedores <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _7\"></span>Socied<span class=\"_ _a\"></span>ades <span class=\"_ _7\"></span>espa\u00f1olas<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>la </div><div class=\"t m0 x6d hd y1dd ff4 fs6 fc2 sc0 ls0 ws0\">siguiente: </div><div class=\"t m0 x6d hd y1de ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(D\u00edas) Periodo medio de pago a proveedores 78<span class=\"ls0\"> </span>85<span class=\"ls0\"> </span>Ratio de operaciones pagadas 160<span class=\"ls0\"> </span>79<span class=\"ls0\"> </span>Ratio de operaciones pendientes de pago 19<span class=\"ls0\"> </span>113<span class=\"ls0\"> </span>(Miles de euros) Total pagos realizados 147.916 181.860 Total pagos pendientes 35.704 35.463 El <span class=\"_ _18\"></span>volumen <span class=\"_ _7\"></span>monetario <span class=\"_ _18\"></span>pagado <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _18\"></span>ejercicio <span class=\"_ _18\"></span>2<span class=\"_ _a\"></span>023<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>un <span class=\"_ _7\"></span>periodo <span class=\"_ _18\"></span>inferior <span class=\"_ _7\"></span>al <span class=\"_ _9\"></span>m\u00e1<span class=\"_ _a\"></span>ximo <span class=\"_ _18\"></span>establecido <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>la normativa de <span class=\"_ _a\"></span>morosidad, p<span class=\"_ _a\"></span>ara las soc<span class=\"_ _a\"></span>iedades rad<span class=\"_ _a\"></span>icadas en Esp<span class=\"_ _a\"></span>a\u00f1a, es de <span class=\"_ _18\"></span>43.203 <span class=\"_ _a\"></span>miles de euros <span class=\"_ _a\"></span>(<span class=\"ls3\">29<span class=\"_ _a\"></span></span>%) correspondiente <span class=\"_ _22\"> </span>a  11<span class=\"_ _3\"></span>.804<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>facturas<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>(<span class=\"_ _a\"></span><span class=\"ls3\">32<span class=\"ls28\">%)</span></span>, <span class=\"_ _16\"> </span>(<span class=\"_ _a\"></span>64.231 <span class=\"_ _22\"> </span>miles <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>euros <span class=\"_ _22\"> </span>(35%<span class=\"_ _a\"></span>) <span class=\"_ _22\"> </span>cor<span class=\"_ _a\"></span>respondiente <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>10.345 facturas (31%) en e<span class=\"_ _a\"></span>l ejercicio 2022).<span class=\"_ _a\"></span> Por motivos <span class=\"_ _a\"></span>de eficiencia y<span class=\"_ _a\"></span> en l\u00ednea con <span class=\"_ _a\"></span>los usos <span class=\"_ _a\"></span>habituales del com<span class=\"_ _a\"></span>ercio, las s<span class=\"_ _a\"></span>ociedades espa\u00f1olas de<span class=\"_ _a\"></span>l Grupo <span class=\"_ _4\"></span>tienen <span class=\"_ _4\"> </span>establecido, <span class=\"_ _16\"> </span>b\u00e1sicamente, <span class=\"_ _7\"></span>u<span class=\"_ _a\"></span>n <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>alendario <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>pago <span class=\"_ _4\"> </span>a <span class=\"_ _4\"></span>proveed<span class=\"_ _a\"></span>ores <span class=\"_ _4\"> </span>en <span class=\"_ _4\"></span>virtud <span class=\"_ _4\"></span>del <span class=\"_ _4\"> </span>cual <span class=\"_ _4\"> </span>los pagos se realizan en <span class=\"_ _a\"></span>d\u00edas fijos, que en las<span class=\"_ _a\"></span> principales sociedades s<span class=\"_ _a\"></span>on dos veces al mes<span class=\"_ _a\"></span>.<span class=\"_ _3a\"> </span>En  t\u00e9rminos  generales,  los  pa<span class=\"_ _3\"></span>gos  excedidos  conforme  el <span class=\"_ _e\"> </span>plazo  marcado  por  la <span class=\"_ _22\"> </span>Ley  15/2010  son derivados <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ircunstancias <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>incidencias <span class=\"_ _7\"></span>ajenas <span class=\"_ _18\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>pol\u00edtica <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>pagos<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>es<span class=\"_ _a\"></span>tablecida, <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>los <span class=\"_ _18\"></span>que <span class=\"_ _7\"></span>se encuentran, pr<span class=\"_ _a\"></span>incipalmente, el <span class=\"_ _a\"></span>cierre de <span class=\"_ _a\"></span>los acuerdos<span class=\"_ _a\"></span> con los prov<span class=\"_ _a\"></span>eedores e<span class=\"_ _a\"></span>n la <span class=\"_ _a\"></span>entrega de <span class=\"_ _a\"></span>los bienes <span class=\"_ _a\"></span>o prestaci\u00f3n del servici<span class=\"_ _a\"></span>o o procesos puntua<span class=\"_ _a\"></span>les de tramitaci\u00f3n. <span class=\"_ _a\"></span> El G<span class=\"_ _a\"></span>rupo <span class=\"_ _a\"></span>est\u00e1 <span class=\"_ _a\"></span>actualmente <span class=\"_ _a\"></span>(ver <span class=\"_ _a\"></span>Nota <span class=\"_ _a\"></span>2.2 <span class=\"_ _a\"></span>anterior) <span class=\"_ _a\"></span>trab<span class=\"_ _a\"></span>ajando <span class=\"_ _a\"></span>en m<span class=\"_ _a\"></span>edidas <span class=\"_ _a\"></span>a i<span class=\"_ _a\"></span>mplementar <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>fortalecer su posici\u00f3n financiera<span class=\"_ _a\"></span> y reducir estos d\u00edas de <span class=\"_ _a\"></span>pago.<span class=\"_ _a\"></span> Adicionalmente, <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>31 <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _a\"></span>3 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>2022<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>importes <span class=\"_ _7\"></span>pendientes <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>pago <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>proveedores radicados <span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>territori<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>espa<span class=\"_ _a\"></span>\u00f1ol <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>excedan<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>plazo <span class=\"_ _9\"></span>legal <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>pag<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>no <span class=\"_ _9\"></span>son <span class=\"_ _9\"></span>relevantes <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>conjunto <span class=\"_ _9\"></span>y son derivados de las c<span class=\"_ _a\"></span>ircunstancias anteriorme<span class=\"_ _a\"></span>nte mencionadas.<span class=\"_ _9\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-36": {
   "value": "8.4 <span class=\"ls0\">Efectivo y ot<span class=\"_ _a\"></span>ros activos l\u00edquidos equi<span class=\"_ _a\"></span>valentes<span class=\"_ _a\"></span> </span>El <span class=\"_ _18\"></span><span class=\"ls0\">e<span class=\"_ _a\"></span>p\u00edgrafe <span class=\"_ _7\"></span>registra <span class=\"_ _18\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span><span class=\"ls3\">25.</span>625 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>euros <span class=\"_ _7\"></span>(23.191 <span class=\"_ _18\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>eu<span class=\"_ _a\"></span>ros <span class=\"_ _18\"></span>en <span class=\"_ _7\"></span>2022) <span class=\"_ _18\"></span>\u00edn<span class=\"_ _a\"></span>tegra <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> </span>exclusivamente <span class=\"_ _7\"></span>los <span class=\"_ _18\"></span>sal<span class=\"_ _a\"></span>dos <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>cuentas <span class=\"_ _7\"></span>corrientes <span class=\"_ _18\"></span>ban<span class=\"_ _a\"></span>carias <span class=\"_ _7\"></span>a <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>vista <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _18\"></span>dispo<span class=\"_ _a\"></span>nibilidad <span class=\"_ _18\"></span>i<span class=\"_ _a\"></span>nmediata <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>n las e<span class=\"_ _a\"></span>ntidades <span class=\"_ _a\"></span>bancarias <span class=\"_ _a\"></span>tan<span class=\"_ _a\"></span>to n<span class=\"_ _a\"></span>acionales <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>internacionales <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>operan <span class=\"_ _a\"></span>todas <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>filiales <span class=\"_ _a\"></span>del Grupo <span class=\"_ _a\"></span>Amper<span class=\"lsc\">. <span class=\"_ _a\"></span></span>A <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>e 2<span class=\"_ _a\"></span>023 y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>2022, <span class=\"_ _a\"></span>el<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>registra <span class=\"_ _a\"></span>import<span class=\"_ _a\"></span>e a<span class=\"_ _a\"></span>lguno q<span class=\"_ _a\"></span>ue <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>pueda ser considerado dispo<span class=\"_ _a\"></span>nible de manera in<span class=\"_ _a\"></span>mediata.<span class=\"_ _a\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-37": {
   "value": "9. Existencias La composici\u00f3n de este ep\u00edgrafe a 31 de diciembre de 2023 y de 2022 es la siguiente (miles de euros): 31.12.2023 31.12.2022 Productos comerciales y terminados 9.150 9.430 Productos en curso 2.798 2.653 Materias primas y otros 1.842 2.708 Anticipos a proveedores 2.752 1.024 Total 16.542 15.815 El detalle de las reducciones del valor de coste de las existencias al valor neto realizable reconocidas al 31 de diciembre de 2023 y 2022 es como sigue (en miles de euros): 31.12.2023 31.12.2022 Productos comerciales y terminados (660) (651) Productos en curso (180) (180) Materias primas y otros (457) (457) Total (1.297) (1.288) Las sociedades del Grupo tienen contratadas varias p\u00f3lizas de seguro para cubrir los riesgos a los que est\u00e1n sujetos las existencias. La cobertura de estas p\u00f3lizas se considera suficiente",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "31.12.2023 31.12.2022 Productos comerciales y terminados 9.150 9.430 Productos en curso 2.798 2.653 Materias primas y otros 1.842 2.708 Anticipos a proveedores 2.752 1.024 Total 16.542 15.815 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "10. <span class=\"_ _3\"></span>Deudores come<span class=\"_ _3\"></span>rciales y otras cuen<span class=\"_ _3\"></span>tas a cobrar La composici\u00f3n de est<span class=\"_ _a\"></span>e ep\u00edgrafe a 31 de <span class=\"_ _a\"></span>diciembre de <span class=\"_ _a\"></span><span class=\"ls3\">20</span>23<span class=\"_ _a\"></span> y 2022 es la sigu<span class=\"_ _a\"></span>iente (en miles de <span class=\"_ _a\"></span>euros)<span class=\"lsc\">: <span class=\"_ _a\"></span></span> 31.12.2023 31.12.2022(*) Clientes por ventas 83.629 81.087 Contratos con clientes pendientes de facturar 63.723 57.762 Otros deudores 2.234 2.934 Correcci\u00f3n de valor (10.027) (9.946) Deudores Comerciales y otras cuentas a cobrar 139.559 131.837     <span class=\"ls0\">Hacienda p\u00fablica deudora </span>    <span class=\"ls0\">Impuestos corrientes sociedades extranjeras </span>7.290 336<span class=\"ls0\"> </span>5.723 333<span class=\"ls0\"> </span>Activos por Impuesto Corriente (Nota 19)<span class=\"ff6\"> </span>7.626 6.056 Total 147.185 137.893 (*) Datos reexpre<span class=\"_ _3\"></span>sados. Ver Nota <span class=\"_ _3\"></span>2.1<span class=\"ff3 fs2\"> </span>10.1 Contratos con client<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span> Al cierre del ejerc<span class=\"_ _a\"></span>icio 2023, el Grupo prese<span class=\"_ _a\"></span>nta una cartera tot<span class=\"_ _a\"></span>al de proyectos pe<span class=\"_ _a\"></span>ndientes de ejecutar <span class=\"_ _9\"></span> por importe de 38<span class=\"_ _a\"></span>5.890 miles de euros<span class=\"_ _a\"></span>, de los cuales el 4<span class=\"_ _a\"></span>0% se prev\u00e9 ejecut<span class=\"_ _a\"></span>ar en el ejercicio <span class=\"_ _a\"></span>2024 y <span class=\"_ _a\"></span> el resto entre los ejerc<span class=\"_ _a\"></span>icios 2025 y 2026.<span class=\"_ _a\"></span> 10.2 <span class=\"ls0\">Correcc<span class=\"_ _a\"></span>iones valorativas<span class=\"_ _a\"></span> </span>A <span class=\"ls0\">continuaci\u00f3n,<span class=\"_ _a\"></span> se detalla el mov<span class=\"_ _a\"></span>imiento habido en la c<span class=\"_ _a\"></span>orrecci\u00f3n de valor<span class=\"_ _a\"></span> existente<span class=\"_ _a\"></span> en el ep\u00edgrafe:<span class=\"_ _3a\"> </span></span>Las <span class=\"_ _e\"> </span>cuentas  por <span class=\"_ _22\"> </span>cobrar  incluyen  importes <span class=\"_ _e\"> </span>que  est\u00e1n <span class=\"_ _22\"> </span>venci<span class=\"_ _a\"></span>dos <span class=\"_ _e\"> </span>para  los <span class=\"_ _22\"> </span>cuales  el <span class=\"_ _22\"> </span>Gru<span class=\"_ _a\"></span>po <span class=\"_ _22\"> </span>n<span class=\"_ _a\"></span>o <span class=\"_ _19\"> </span>tiene provisi\u00f3n <span class=\"_ _7\"></span>rec<span class=\"_ _a\"></span>onocida <span class=\"_ _7\"></span>por <span class=\"_ _4\"></span>insolvencias <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _4\"> </span>debido <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>que <span class=\"_ _4\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>onsidera <span class=\"_ _4\"></span>que <span class=\"_ _7\"></span>hay<span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>habido <span class=\"_ _4\"></span>un deterioro en la calid<span class=\"_ _a\"></span>ad de dichos cr\u00e9ditos y los <span class=\"_ _a\"></span>importes se consideran rec<span class=\"_ _a\"></span>uperables.<span class=\"_ _9\"></span> A <span class=\"_ _18\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>dicie<span class=\"_ _a\"></span>mbre <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span><span class=\"ls1b\">20</span>23 <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>2022, <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _18\"></span>Amper<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>tiene <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>m<span class=\"_ _a\"></span>ora <span class=\"_ _18\"></span>no <span class=\"_ _7\"></span>deteriorados <span class=\"_ _7\"></span>vencidos<span class=\"_ _a\"></span> conforme al siguiente <span class=\"_ _a\"></span>detalle<span class=\"_ _a\"></span> (en miles de euros):<span class=\"_ _a\"></span> El <span class=\"_ _7\"></span>an\u00e1lisis <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>p\u00e9rd<span class=\"_ _a\"></span>ida <span class=\"_ _7\"></span>esperada <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>realiza <span class=\"_ _7\"></span>peri\u00f3dicamente <span class=\"_ _7\"></span>evaluando <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>responsables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los negocios si ha <span class=\"_ _a\"></span>aumentado <span class=\"_ _a\"></span>o no el riesgo si<span class=\"_ _a\"></span>gnificativo <span class=\"_ _a\"></span>de la cartera desd<span class=\"_ _a\"></span>e el reconocim<span class=\"_ _a\"></span>iento inicial. Para ello,  se  ha <span class=\"_ _e\"> </span>considerado  la  naturaleza  de  los  clientes  y  se <span class=\"_ _22\"> </span>ha<span class=\"_ _a\"></span>  categorizado  por  tipo  de <span class=\"_ _e\"> </span>acreedor (p\u00fablicos/privado), <span class=\"_ _8\"> </span>por <span class=\"_ _1f\"> </span>re<span class=\"_ _a\"></span>levancia <span class=\"_ _1f\"> </span>(rec<span class=\"_ _a\"></span>onocido <span class=\"_ _1f\"> </span>pres<span class=\"_ _a\"></span>tigio/mediana <span class=\"_ _1f\"> </span>empres<span class=\"_ _a\"></span>a/start <span class=\"_ _1f\"> </span>up) <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>geograf\u00eda (Espa\u00f1a, <span class=\"_ _7\"></span>Brasil, <span class=\"_ _18\"></span>Per\u00fa, <span class=\"_ _7\"></span>Estados <span class=\"_ _7\"></span> <span class=\"_ _18\"></span>Unidos, <span class=\"_ _7\"></span>M\u00e9xico\u2026) <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span> <span class=\"_ _7\"></span>las <span class=\"_ _18\"></span> <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ondiciones <span class=\"_ _18\"></span> <span class=\"_ _7\"></span>generales<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>contractuales <span class=\"_ _7\"></span> <span class=\"_ _18\"></span>qu<span class=\"_ _a\"></span>e establecen <span class=\"_ _18\"></span>pagos <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>facturaci\u00f3n <span class=\"_ _18\"></span>generalmente<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>dilatados<span class=\"_ _a\"></span>. <span class=\"_ _9\"></span>De <span class=\"_ _18\"></span>acuerdo <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _9\"></span>los <span class=\"_ _18\"></span>an\u00e1lisis <span class=\"_ _18\"></span>realizados <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>31<span class=\"_ _a\"></span> de diciembre de 202<span class=\"_ _a\"></span>3 y 2022 no ha habido cam<span class=\"_ _a\"></span>bios significativos<span class=\"_ _a\"></span> en la valoraci\u00f3n del r<span class=\"_ _a\"></span>iesgo crediticio.   <span class=\"_ _9\"></span> En cualquier caso,<span class=\"_ _a\"></span> los ratios<span class=\"_ _a\"></span> hist\u00f3ricos de impago<span class=\"_ _a\"></span> son bajos e<span class=\"_ _a\"></span>n la medida <span class=\"_ _a\"></span>en que una part<span class=\"_ _a\"></span>e significativa de la cart<span class=\"_ _a\"></span>era de clie<span class=\"_ _a\"></span>nte es c<span class=\"_ _a\"></span>on entidades p\u00fa<span class=\"_ _a\"></span>blicas o c<span class=\"_ _a\"></span>lientes de reconoc<span class=\"_ _a\"></span>ido presti<span class=\"_ _a\"></span>gio. Aparte de<span class=\"_ _a\"></span>l an\u00e1lisis de <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>p\u00e9rdida <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>cr\u00e9d<span class=\"_ _a\"></span>ito <span class=\"_ _18\"></span>es<span class=\"_ _a\"></span>perada, <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>ha <span class=\"_ _18\"></span>r<span class=\"_ _a\"></span>ealiza <span class=\"_ _7\"></span>una <span class=\"_ _18\"></span>evaluac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>artera <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>client<span class=\"_ _a\"></span>es <span class=\"_ _18\"></span>qu<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>pued<span class=\"_ _a\"></span>e presentar indicios de <span class=\"_ _a\"></span>deterioro.<span class=\"_ _a\"></span> Los <span class=\"_ _9\"></span>Administradores<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>Sociedad <span class=\"_ _a\"></span>D<span class=\"_ _a\"></span>ominante<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>consideran<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>importe<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>libros <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>cuentas <span class=\"_ _9\"></span>de deudores <span class=\"_ _18\"></span>comerciales <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>otras <span class=\"_ _18\"></span>cuentas <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>cobrar<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>se <span class=\"_ _18\"></span>apr<span class=\"_ _a\"></span>oxima<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>su <span class=\"_ _18\"></span>va<span class=\"_ _a\"></span>lor <span class=\"_ _9\"></span>razona<span class=\"_ _a\"></span>ble<span class=\"_ _3a\"> </span>. <span class=\"_ _18\"></span>En <span class=\"_ _18\"></span>funci\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las condiciones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>merc<span class=\"_ _a\"></span>ado <span class=\"_ _a\"></span>y <span class=\"_ _18\"></span>necesidades <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>liquid<span class=\"_ _a\"></span>ez, <span class=\"_ _a\"></span>el<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _a\"></span>transfiere <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>uentas <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>cobrar <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>clie<span class=\"_ _a\"></span>ntes <span class=\"_ _a\"></span>a entidades financieras. <span class=\"_ _a\"></span> 10.3 Otra informaci\u00f3n<span class=\"_ _a\"></span> Al <span class=\"_ _7\"></span>31 <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>diciembre <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span><span class=\"ls3\">20<span class=\"_ _a\"></span></span>23 <span class=\"_ _7\"></span>y <span class=\"_ _4\"></span>2022, <span class=\"_ _4\"></span>el <span class=\"_ _7\"></span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _7\"></span>t<span class=\"_ _a\"></span>iene <span class=\"_ _7\"></span>firm<span class=\"_ _a\"></span>ados <span class=\"_ _7\"></span>contrat<span class=\"_ _a\"></span>os <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>f<span class=\"_ _a\"></span>actoring <span class=\"_ _4\"></span>sin <span class=\"_ _4\"></span>recurso<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>con entidad<span class=\"ls3\">es</span> <span class=\"_ _16\"> </span>financieras <span class=\"_ _16\"> </span>y <span class=\"_ _4\"> </span>un<span class=\"_ _a\"></span>o <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>sus <span class=\"_ _4\"> </span>pri<span class=\"_ _a\"></span>ncipales <span class=\"_ _4\"> </span>cl<span class=\"_ _a\"></span>ientes <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>le <span class=\"_ _4\"> </span>h<span class=\"_ _a\"></span>abilita <span class=\"_ _4\"> </span>a <span class=\"_ _16\"> </span>dar <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>baja <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>cuentas <span class=\"_ _4\"> </span>a cobrar <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>imp<span class=\"_ _a\"></span>orte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>fa<span class=\"_ _a\"></span>cturas <span class=\"_ _a\"></span>emitidas <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>eterminados <span class=\"_ _a\"></span>clientes <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>l\u00edmite<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>caracter\u00eds<span class=\"_ _a\"></span>ticas <span class=\"_ _a\"></span>que se establecen a contin<span class=\"_ _a\"></span>uaci\u00f3n (en mi<span class=\"_ _a\"></span>les de euros): Factoring sin recurso L\u00edmite Saldo Dispuesto Al 31.12.23 Al 31.12.22 85.200 19.688 22.636<span class=\"_ _3a\"> </span> 31.12.2022 Dotaciones Aplicaciones  31.12.2023 Correcci\u00f3n de valor (9.946) (214) 133<span class=\"ls0\"> </span>(10.027) Total (9.946) (214) 133<span class=\"ls0\"> </span>(10.027) 31.12.2021 Dotaciones Aplicaciones  31.12.2022 Correcci\u00f3n de valor (10.371) (1.775) 2.200 (9.946) Total (10.371 (1.775) 2.200 (9.946) Inferior a 90 d\u00edas Entre 90 y 180 d\u00edas Superior a 180 d\u00edas 31.12.2023 1.506 1.146 796<span class=\"ls0\"> </span>31.12.2022 889<span class=\"ls0\"> </span>2.113 79<span class=\"_ _3a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "10.2 <span class=\"ls0\">Correcc<span class=\"_ _a\"></span>iones valorativas<span class=\"_ _a\"></span> </span>A <span class=\"ls0\">continuaci\u00f3n,<span class=\"_ _a\"></span> se detalla el mov<span class=\"_ _a\"></span>imiento habido en la c<span class=\"_ _a\"></span>orrecci\u00f3n de valor<span class=\"_ _a\"></span> existente<span class=\"_ _a\"></span> en el ep\u00edgrafe:<span class=\"_ _3a\"> </span></span>Las <span class=\"_ _e\"> </span>cuentas  por <span class=\"_ _22\"> </span>cobrar  incluyen  importes <span class=\"_ _e\"> </span>que  est\u00e1n <span class=\"_ _22\"> </span>venci<span class=\"_ _a\"></span>dos <span class=\"_ _e\"> </span>para  los <span class=\"_ _22\"> </span>cuales  el <span class=\"_ _22\"> </span>Gru<span class=\"_ _a\"></span>po <span class=\"_ _22\"> </span>n<span class=\"_ _a\"></span>o <span class=\"_ _19\"> </span>tiene provisi\u00f3n <span class=\"_ _7\"></span>rec<span class=\"_ _a\"></span>onocida <span class=\"_ _7\"></span>por <span class=\"_ _4\"></span>insolvencias <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _4\"> </span>debido <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>que <span class=\"_ _4\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>onsidera <span class=\"_ _4\"></span>que <span class=\"_ _7\"></span>hay<span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>habido <span class=\"_ _4\"></span>un deterioro en la calid<span class=\"_ _a\"></span>ad de dichos cr\u00e9ditos y los <span class=\"_ _a\"></span>importes se consideran rec<span class=\"_ _a\"></span>uperables.<span class=\"_ _9\"></span> A <span class=\"_ _18\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>dicie<span class=\"_ _a\"></span>mbre <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span><span class=\"ls1b\">20</span>23 <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>2022, <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _18\"></span>Amper<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>tiene <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>m<span class=\"_ _a\"></span>ora <span class=\"_ _18\"></span>no <span class=\"_ _7\"></span>deteriorados <span class=\"_ _7\"></span>vencidos<span class=\"_ _a\"></span> conforme al siguiente <span class=\"_ _a\"></span>detalle<span class=\"_ _a\"></span> (en miles de euros):<span class=\"_ _a\"></span> El <span class=\"_ _7\"></span>an\u00e1lisis <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>p\u00e9rd<span class=\"_ _a\"></span>ida <span class=\"_ _7\"></span>esperada <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>realiza <span class=\"_ _7\"></span>peri\u00f3dicamente <span class=\"_ _7\"></span>evaluando <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>responsables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los negocios si ha <span class=\"_ _a\"></span>aumentado <span class=\"_ _a\"></span>o no el riesgo si<span class=\"_ _a\"></span>gnificativo <span class=\"_ _a\"></span>de la cartera desd<span class=\"_ _a\"></span>e el reconocim<span class=\"_ _a\"></span>iento inicial. Para ello,  se  ha <span class=\"_ _e\"> </span>considerado  la  naturaleza  de  los  clientes  y  se <span class=\"_ _22\"> </span>ha<span class=\"_ _a\"></span>  categorizado  por  tipo  de <span class=\"_ _e\"> </span>acreedor (p\u00fablicos/privado), <span class=\"_ _8\"> </span>por <span class=\"_ _1f\"> </span>re<span class=\"_ _a\"></span>levancia <span class=\"_ _1f\"> </span>(rec<span class=\"_ _a\"></span>onocido <span class=\"_ _1f\"> </span>pres<span class=\"_ _a\"></span>tigio/mediana <span class=\"_ _1f\"> </span>empres<span class=\"_ _a\"></span>a/start <span class=\"_ _1f\"> </span>up) <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>geograf\u00eda (Espa\u00f1a, <span class=\"_ _7\"></span>Brasil, <span class=\"_ _18\"></span>Per\u00fa, <span class=\"_ _7\"></span>Estados <span class=\"_ _7\"></span> <span class=\"_ _18\"></span>Unidos, <span class=\"_ _7\"></span>M\u00e9xico\u2026) <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span> <span class=\"_ _7\"></span>las <span class=\"_ _18\"></span> <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ondiciones <span class=\"_ _18\"></span> <span class=\"_ _7\"></span>generales<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>contractuales <span class=\"_ _7\"></span> <span class=\"_ _18\"></span>qu<span class=\"_ _a\"></span>e establecen <span class=\"_ _18\"></span>pagos <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>facturaci\u00f3n <span class=\"_ _18\"></span>generalmente<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>dilatados<span class=\"_ _a\"></span>. <span class=\"_ _9\"></span>De <span class=\"_ _18\"></span>acuerdo <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _9\"></span>los <span class=\"_ _18\"></span>an\u00e1lisis <span class=\"_ _18\"></span>realizados <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>31<span class=\"_ _a\"></span> de diciembre de 202<span class=\"_ _a\"></span>3 y 2022 no ha habido cam<span class=\"_ _a\"></span>bios significativos<span class=\"_ _a\"></span> en la valoraci\u00f3n del r<span class=\"_ _a\"></span>iesgo crediticio.   <span class=\"_ _9\"></span> En cualquier caso,<span class=\"_ _a\"></span> los ratios<span class=\"_ _a\"></span> hist\u00f3ricos de impago<span class=\"_ _a\"></span> son bajos e<span class=\"_ _a\"></span>n la medida <span class=\"_ _a\"></span>en que una part<span class=\"_ _a\"></span>e significativa de la cart<span class=\"_ _a\"></span>era de clie<span class=\"_ _a\"></span>nte es c<span class=\"_ _a\"></span>on entidades p\u00fa<span class=\"_ _a\"></span>blicas o c<span class=\"_ _a\"></span>lientes de reconoc<span class=\"_ _a\"></span>ido presti<span class=\"_ _a\"></span>gio. Aparte de<span class=\"_ _a\"></span>l an\u00e1lisis de <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>p\u00e9rdida <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>cr\u00e9d<span class=\"_ _a\"></span>ito <span class=\"_ _18\"></span>es<span class=\"_ _a\"></span>perada, <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>ha <span class=\"_ _18\"></span>r<span class=\"_ _a\"></span>ealiza <span class=\"_ _7\"></span>una <span class=\"_ _18\"></span>evaluac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>artera <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>client<span class=\"_ _a\"></span>es <span class=\"_ _18\"></span>qu<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>pued<span class=\"_ _a\"></span>e presentar indicios de <span class=\"_ _a\"></span>deterioro.<span class=\"_ _a\"></span> Los <span class=\"_ _9\"></span>Administradores<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>Sociedad <span class=\"_ _a\"></span>D<span class=\"_ _a\"></span>ominante<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>consideran<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>importe<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>libros <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>cuentas <span class=\"_ _9\"></span>de deudores <span class=\"_ _18\"></span>comerciales <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>otras <span class=\"_ _18\"></span>cuentas <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>cobrar<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>se <span class=\"_ _18\"></span>apr<span class=\"_ _a\"></span>oxima<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>su <span class=\"_ _18\"></span>va<span class=\"_ _a\"></span>lor <span class=\"_ _9\"></span>razona<span class=\"_ _a\"></span>ble<span class=\"_ _3a\"> </span>. <span class=\"_ _18\"></span>En <span class=\"_ _18\"></span>funci\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las condiciones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>merc<span class=\"_ _a\"></span>ado <span class=\"_ _a\"></span>y <span class=\"_ _18\"></span>necesidades <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>liquid<span class=\"_ _a\"></span>ez, <span class=\"_ _a\"></span>el<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _a\"></span>transfiere <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>uentas <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>cobrar <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>clie<span class=\"_ _a\"></span>ntes <span class=\"_ _a\"></span>a entidades financieras. <span class=\"_ _a\"></span> 10.3 Otra informaci\u00f3n<span class=\"_ _a\"></span> Al <span class=\"_ _7\"></span>31 <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>diciembre <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span><span class=\"ls3\">20<span class=\"_ _a\"></span></span>23 <span class=\"_ _7\"></span>y <span class=\"_ _4\"></span>2022, <span class=\"_ _4\"></span>el <span class=\"_ _7\"></span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _7\"></span>t<span class=\"_ _a\"></span>iene <span class=\"_ _7\"></span>firm<span class=\"_ _a\"></span>ados <span class=\"_ _7\"></span>contrat<span class=\"_ _a\"></span>os <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>f<span class=\"_ _a\"></span>actoring <span class=\"_ _4\"></span>sin <span class=\"_ _4\"></span>recurso<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>con entidad<span class=\"ls3\">es</span> <span class=\"_ _16\"> </span>financieras <span class=\"_ _16\"> </span>y <span class=\"_ _4\"> </span>un<span class=\"_ _a\"></span>o <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>sus <span class=\"_ _4\"> </span>pri<span class=\"_ _a\"></span>ncipales <span class=\"_ _4\"> </span>cl<span class=\"_ _a\"></span>ientes <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>le <span class=\"_ _4\"> </span>h<span class=\"_ _a\"></span>abilita <span class=\"_ _4\"> </span>a <span class=\"_ _16\"> </span>dar <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>baja <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>cuentas <span class=\"_ _4\"> </span>a cobrar <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>imp<span class=\"_ _a\"></span>orte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>fa<span class=\"_ _a\"></span>cturas <span class=\"_ _a\"></span>emitidas <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>eterminados <span class=\"_ _a\"></span>clientes <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>l\u00edmite<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>caracter\u00eds<span class=\"_ _a\"></span>ticas <span class=\"_ _a\"></span>que se establecen a contin<span class=\"_ _a\"></span>uaci\u00f3n (en mi<span class=\"_ _a\"></span>les de euros): Factoring sin recurso L\u00edmite Saldo Dispuesto Al 31.12.23 Al 31.12.22 85.200 19.688 22.636<span class=\"_ _3a\"> </span> 31.12.2022 Dotaciones Aplicaciones  31.12.2023 Correcci\u00f3n de valor (9.946) (214) 133<span class=\"ls0\"> </span>(10.027) Total (9.946) (214) 133<span class=\"ls0\"> </span>(10.027) 31.12.2021 Dotaciones Aplicaciones  31.12.2022 Correcci\u00f3n de valor (10.371) (1.775) 2.200 (9.946) Total (10.371 (1.775) 2.200 (9.946) Inferior a 90 d\u00edas Entre 90 y 180 d\u00edas Superior a 180 d\u00edas 31.12.2023 1.506 1.146 796<span class=\"ls0\"> </span>31.12.2022 889<span class=\"ls0\"> </span>2.113 79<span class=\"_ _3a\"> </span>0<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "Los Administradores de la Sociedad Dominante consideran que el importe en libros de las cuentas de deudores comerciales y otras cuentas a cobrar se aproximan a su valor razonable El valor razonable de los cr\u00e9ditos a tipo fijo es similar al de su coste amortizado El valor razonable de los cr\u00e9ditos a tipo fijo es similar al de su coste amortizado",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "Los Administradores de la Sociedad Dominante consideran que el importe en libros de las cuentas de deudores comerciales y otras cuentas a cobrar se aproximan a su valor razonable .",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "<div class=\"c w2 h0_1 gs4d9\"><div class=\"t m0 x6d h5 y145 ff3 fs3 fc2 sc0 ls0 ws0\">1<span class=\"ls2\">1.</span> <span class=\"_ _3\"></span>Patrimonio<span class=\"_ _3\"></span> neto </div><div class=\"t m0 x6d h4 y51 ff4 fs2 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h44 y355 ff6 fs6 fc2 sc0 ls0 ws0\">11.1. Capital Social<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y6d2 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y6d3 ff4 fs6 fc2 sc0 ls0 ws0\">A <span class=\"_ _7\"></span>31 <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _4\"> </span>de <span class=\"_ _7\"></span>2<span class=\"_ _a\"></span>023 <span class=\"_ _4\"></span>el <span class=\"_ _7\"></span>capital <span class=\"_ _4\"></span>social <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>S<span class=\"_ _a\"></span>ociedad <span class=\"_ _4\"></span>Dominante <span class=\"_ _4\"></span>asciende <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>7<span class=\"_ _a\"></span>4.833 <span class=\"_ _7\"></span>m<span class=\"_ _a\"></span>iles <span class=\"_ _7\"></span>de </div><div class=\"t m0 x6d hd y9e ff4 fs6 fc2 sc0 ls0 ws0\">euros (55.432 <span class=\"_ _a\"></span>miles euros<span class=\"_ _a\"></span> en 202<span class=\"_ _a\"></span>2) y est\u00e1 r<span class=\"_ _a\"></span>epresentado por <span class=\"_ _a\"></span><span class=\"ls3\">1.</span>496.6<span class=\"_ _a\"></span>63.032 accio<span class=\"_ _a\"></span>nes ordinarias<span class=\"_ _a\"></span> de 0,05 </div><div class=\"t m0 x6d hd y6d4 ff4 fs6 fc2 sc0 ls0 ws0\">euros <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>nominal <span class=\"_ _7\"></span>ca<span class=\"_ _a\"></span>da <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>totalmente <span class=\"_ _7\"></span>suscritas <span class=\"_ _7\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>desembolsadas <span class=\"_ _7\"></span>(<span class=\"_ _a\"></span>1.108<span class=\"_ _a\"></span>.639.284 <span class=\"_ _7\"></span>acciones <span class=\"_ _7\"></span>en </div><div class=\"t m0 x6d hd y6d5 ff4 fs6 fc2 sc0 ls3 ws0\">20<span class=\"ls0\">22 </span>de <span class=\"ls0\">0,0<span class=\"_ _a\"></span>5 euros de valor nom<span class=\"_ _a\"></span>inal cada una, igualm<span class=\"_ _a\"></span>ente totalmente susc<span class=\"_ _a\"></span>ritas y desembolsadas). <span class=\"_ _9\"></span> </span></div><div class=\"t m0 x6d hd y6d6 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y6d7 ff4 fs6 fc2 sc0 ls0 ws0\">Ampliaci\u00f3n de cap<span class=\"_ _a\"></span>ital </div><div class=\"t m0 x6d hd y6d8 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y6d9 ff4 fs6 fc2 sc0 ls0 ws0\">Con fecha 12 <span class=\"_ _a\"></span>de diciembre <span class=\"_ _a\"></span>de 2023, ha qu<span class=\"_ _a\"></span>edado inscrita en <span class=\"_ _a\"></span>el Registro Merc<span class=\"_ _a\"></span>antil de Madr<span class=\"_ _a\"></span>id la escritura<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y6da ff4 fs6 fc2 sc0 ls0 ws0\">p\u00fablica <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>ejecuci\u00f3n <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>cierre <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>ampliac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>apital, <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>conformidad <span class=\"_ _18\"></span>con <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>art\u00edculo <span class=\"_ _9\"></span>5<span class=\"_ _a\"></span>08.2 <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>Ley </div><div class=\"t m0 x6d hd y6db ff4 fs6 fc2 sc0 ls0 ws0\">de Sociedades de Cap<span class=\"_ _a\"></span>ital.  </div><div class=\"t m0 x6d hd y6dc ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y6dd ff4 fs6 fc2 sc0 ls0 ws0\">La <span class=\"_ _18\"></span>citada <span class=\"_ _7\"></span>ampliaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>capital <span class=\"_ _7\"></span>se <span class=\"_ _18\"></span>acord\u00f3 <span class=\"_ _7\"></span>por <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>Consejo <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>Administraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>Amper <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>su <span class=\"_ _7\"></span>reuni\u00f3n </div><div class=\"t m0 x6d hd y6de ff4 fs6 fc2 sc0 ls0 ws0\">celebrada <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>19 <span class=\"_ _22\"> </span>de <span class=\"_ _16\"> </span>octubr<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>2023, <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>v<span class=\"_ _a\"></span>irtud <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _22\"> </span>delegaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>l<span class=\"_ _a\"></span>a <span class=\"_ _16\"> </span>Junta <span class=\"_ _16\"> </span>General <span class=\"_ _16\"> </span>Ord<span class=\"_ _a\"></span>inaria <span class=\"_ _16\"> </span>de </div><div class=\"t m0 x6d hd y6df ff4 fs6 fc2 sc0 ls0 ws0\">Accionistas  celebrada <span class=\"_ _e\"> </span>el  30<span class=\"_ _3\"></span>  de <span class=\"_ _22\"> </span>junio  de  2023, <span class=\"_ _22\"> </span>mediante  aportaciones  dinerarias,  con <span class=\"_ _22\"> </span>derecho  de </div><div class=\"t m0 x6d hd y6e0 ff4 fs6 fc2 sc0 ls0 ws0\">suscripci\u00f3n prefere<span class=\"_ _a\"></span>nte, mediante la em<span class=\"_ _a\"></span>isi\u00f3n y puesta <span class=\"_ _a\"></span>en circulaci\u00f3n de 388.<span class=\"_ _a\"></span>023.748 acciones <span class=\"_ _a\"></span>ordinarias </div><div class=\"t m0 x6d hd y6e1 ff4 fs6 fc2 sc0 ls0 ws0\">de <span class=\"_ _7\"></span>Amper <span class=\"_ _7\"></span>SA <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>misma <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>lase <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>serie <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>estaban <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>circulaci\u00f3n <span class=\"_ _7\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>dicha <span class=\"_ _7\"></span>fecha, <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>un </div><div class=\"t m0 x6d hd y6e2 ff4 fs6 fc2 sc0 ls0 ws0\">precio <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>uscripci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>0,<span class=\"_ _a\"></span>08 <span class=\"_ _a\"></span>euros <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>acc<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _a\"></span>(<span class=\"_ _a\"></span>esto <span class=\"_ _a\"></span>es, <span class=\"_ _9\"></span>0,05 <span class=\"_ _9\"></span>eur<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>nomin<span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>0,03 <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>prima<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y6e3 ff4 fs6 fc2 sc0 ls0 ws0\">de <span class=\"_ _7\"></span>emis<span class=\"_ _a\"></span>i\u00f3n), <span class=\"_ _7\"></span>siendo,<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>por <span class=\"_ _4\"></span>tanto, <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>tota<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>importe<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>desembolsar, <span class=\"_ _4\"></span>en <span class=\"_ _7\"></span>co<span class=\"_ _a\"></span>ncepto <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>nominal <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>prima, <span class=\"_ _4\"></span>de </div><div class=\"t m0 x6d hd y6e4 ff4 fs6 fc2 sc0 ls0 ws0\">31.042 miles de euros, co<span class=\"_ _a\"></span>n posibilidad de s<span class=\"_ _a\"></span>uscripci\u00f3n incomp<span class=\"_ _a\"></span>leta.<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y6e5 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y6ff ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y320 ff4 fs6 fc2 sc0 ls0 ws0\">La ampliaci\u00f3n de ca<span class=\"_ _a\"></span>pital se llev\u00f3 a cabo durant<span class=\"_ _a\"></span>e el mes de nov<span class=\"_ _a\"></span>iembre del ejercici<span class=\"_ _a\"></span>o 2023. <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y29d ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y29e ff4 fs6 fc2 sc0 ls0 ws0\">En <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>p<span class=\"_ _a\"></span>eriodos <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>uscripci\u00f3n <span class=\"_ _4\"> </span>prefer<span class=\"_ _a\"></span>ente <span class=\"_ _4\"></span>y <span class=\"_ _4\"> </span>asignac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _4\"> </span>adicio<span class=\"_ _a\"></span>nal <span class=\"_ _4\"></span>se <span class=\"_ _4\"> </span>suscr<span class=\"_ _a\"></span>ibieron <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>tota<span class=\"_ _a\"></span>lidad <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>las<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y29f ff4 fs6 fc2 sc0 ls0 ws0\">388.023.748 <span class=\"_ _9\"></span>acciones <span class=\"_ _9\"></span>nue<span class=\"_ _a\"></span>vas <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>efectivo<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>total <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>31.042<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>(<span class=\"_ _9\"></span>19.401 <span class=\"_ _9\"></span>miles<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de </div><div class=\"t m0 x6d hd y48f ff4 fs6 fc2 sc0 ls0 ws0\">euros <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>valor <span class=\"_ _18\"></span>nom<span class=\"_ _a\"></span>inal <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>capital <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>ocial <span class=\"_ _18\"></span><span class=\"ls10\">y <span class=\"_ _9\"></span></span>11.641 <span class=\"_ _18\"></span>mile<span class=\"_ _a\"></span>s <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>euros <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>prima <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>emisi\u00f3n)<span class=\"_ _a\"></span>, <span class=\"_ _9\"></span>con <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>detalle<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y700 ff4 fs6 fc2 sc0 ls0 ws0\">que se indica a contin<span class=\"_ _a\"></span>uaci\u00f3n:  </div><div class=\"t m0 x6d hd y490 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x7f hd y491 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Periodo <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>Suscr<span class=\"_ _a\"></span>ipci\u00f3n <span class=\"_ _17\"> </span>Preferente<span class=\"_ _a\"></span> <span class=\"_ _29\"> </span>(pri<span class=\"_ _a\"></span>mera <span class=\"_ _29\"> </span>v<span class=\"_ _a\"></span>uelta): <span class=\"_ _17\"> </span>durante <span class=\"_ _17\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _15\"> </span>periodo <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>susc<span class=\"_ _a\"></span>ripci\u00f3n </span></div><div class=\"t m0 x10 hd y492 ff4 fs6 fc2 sc0 ls0 ws0\">preferente,  finalizado  el  24  de <span class=\"_ _e\"> </span>noviembre  de  2023,  se  suscribieron  308.159.572 <span class=\"_ _6\"> </span>acciones </div><div class=\"t m0 x10 hd y493 ff4 fs6 fc2 sc0 ls0 ws0\">nuevas, <span class=\"_ _7\"></span>representativas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>aproximadame<span class=\"_ _a\"></span>nte <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>79,4% <span class=\"_ _7\"></span>del <span class=\"_ _18\"></span>i<span class=\"_ _a\"></span>mporte <span class=\"_ _7\"></span>m\u00e1ximo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _4\"></span>ampliaci\u00f3n </div><div class=\"t m0 x10 hd y494 ff4 fs6 fc2 sc0 ls3 ws0\">de <span class=\"ls0\">capital, quedan<span class=\"_ _a\"></span>do por tanto 79.864.1<span class=\"_ _a\"></span>76 acc<span class=\"_ _a\"></span>iones nuevas pe<span class=\"_ _a\"></span>ndientes de suscribir<span class=\"_ _a\"></span>. </span></div><div class=\"t m0 x6d hd y701 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x7f hd y496 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Periodo de As<span class=\"_ _a\"></span>ignaci\u00f3n Ad<span class=\"_ _a\"></span>icional (segunda vu<span class=\"_ _a\"></span>elta): durante <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>perio<span class=\"_ _a\"></span>do de susc<span class=\"_ _a\"></span>ripci\u00f3n pref<span class=\"_ _a\"></span>erente </span></div><div class=\"t m0 x10 hd y497 ff4 fs6 fc2 sc0 ls0 ws0\">se <span class=\"_ _16\"> </span>recibieron <span class=\"_ _22\"> </span>solicitudes <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>suscripci\u00f3n <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>135.648.015 <span class=\"_ _22\"> </span>acciones <span class=\"_ _22\"> </span>adicionales.<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>Por <span class=\"_ _16\"> </span>tanto, <span class=\"_ _22\"> </span>el </div><div class=\"t m0 x10 hd y498 ff4 fs6 fc2 sc0 ls0 ws0\">n\u00famero <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>acc<span class=\"_ _a\"></span>iones <span class=\"_ _4\"></span>adicionales <span class=\"_ _4\"> </span>so<span class=\"_ _a\"></span>licitadas <span class=\"_ _4\"></span>durante <span class=\"_ _16\"> </span>este <span class=\"_ _4\"></span>periodo <span class=\"_ _4\"></span>fue<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>super<span class=\"_ _a\"></span>ior <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>n\u00famero <span class=\"_ _16\"> </span>de </div><div class=\"t m0 x10 hd y499 ff4 fs6 fc2 sc0 ls0 ws0\">acciones <span class=\"_ _22\"> </span>sobrantes<span class=\"_ _a\"></span>, <span class=\"_ _16\"> </span>p<span class=\"_ _a\"></span>or <span class=\"_ _22\"> </span>lo <span class=\"_ _22\"> </span>que <span class=\"_ _22\"> </span>se  procedi\u00f3 <span class=\"_ _16\"> </span>a <span class=\"_ _22\"> </span>real<span class=\"_ _a\"></span>izar <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>asignaci\u00f3n <span class=\"_ _22\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>adjudicaci\u00f3n <span class=\"_ _22\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>las </div><div class=\"t m0 x10 hd y49a ff4 fs6 fc2 sc0 ls0 ws0\">acciones sobrantes co<span class=\"_ _a\"></span>nforme a las reglas <span class=\"_ _a\"></span>de prorrateo y plaz<span class=\"_ _a\"></span>os establecidos. <span class=\"_ _9\"></span> </div><div class=\"t m0 x10 hd y49b ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x7f hd y49c ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Periodo <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>Asignaci\u00f3n <span class=\"_ _9\"></span>D<span class=\"_ _a\"></span>iscrecional <span class=\"_ _9\"></span>(terc<span class=\"_ _a\"></span>era <span class=\"_ _9\"></span>vuelta)<span class=\"_ _a\"></span>. <span class=\"_ _9\"></span>No <span class=\"_ _18\"></span>se <span class=\"_ _9\"></span>procedi<span class=\"_ _a\"></span>\u00f3 <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>abrir <span class=\"_ _18\"></span>dicho <span class=\"_ _9\"></span>peri<span class=\"_ _a\"></span>odo, <span class=\"_ _18\"></span>por </span></div><div class=\"t m0 x10 hd y49d ff4 fs6 fc2 sc0 ls0 ws0\">haber <span class=\"_ _4\"> </span>qued<span class=\"_ _a\"></span>ado <span class=\"_ _4\"> </span>la <span class=\"_ _16\"> </span>ampliaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>apital <span class=\"_ _4\"> </span>\u00edntegra<span class=\"_ _a\"></span>mente <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>uscrita <span class=\"_ _4\"> </span>y <span class=\"_ _16\"> </span>desembolsada <span class=\"_ _16\"> </span>en <span class=\"_ _4\"></span>segunda<span class=\"_ _a\"></span> </div><div class=\"t m0 x10 hd y49e ff4 fs6 fc2 sc0 ls0 ws0\">vuelta, <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>pesar <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>haber <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>emanda <span class=\"_ _18\"></span>adicional <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>parte <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>inversores<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>institucionales, <span class=\"_ _18\"></span>as<span class=\"_ _a\"></span>\u00ed <span class=\"_ _9\"></span>como </div><div class=\"t m0 x10 hd y49f ff4 fs6 fc2 sc0 ls0 ws0\">compromisos <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>suscr<span class=\"_ _a\"></span>ipci\u00f3n <span class=\"_ _7\"></span>p<span class=\"_ _a\"></span>or <span class=\"_ _7\"></span>part<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _4\"></span>equipo <span class=\"_ _4\"></span>directivo, <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>accionist<span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>Ze<span class=\"_ _a\"></span>lenza <span class=\"_ _4\"></span>S.L., <span class=\"_ _7\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>JB<span class=\"_ _a\"></span> </div><div class=\"t m0 x10 hd y4a0 ff4 fs6 fc2 sc0 ls0 ws0\">Capital Markets, S.<span class=\"_ _a\"></span>V. que actu\u00f3 como<span class=\"_ _a\"></span> entidad coordin<span class=\"_ _a\"></span>adora global y colocadora<span class=\"_ _a\"></span>.<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y142 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y4a1 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd ya6 ff4 fs6 fc2 sc0 ls0 ws0\">Con fecha <span class=\"_ _a\"></span>6 de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de 2023 <span class=\"_ _a\"></span>las acciones <span class=\"_ _a\"></span>nuevas <span class=\"_ _a\"></span>comenzaron a <span class=\"_ _a\"></span>cotizar <span class=\"_ _a\"></span>en las <span class=\"_ _a\"></span>Bolsas de <span class=\"_ _a\"></span>Valores </div><div class=\"t m0 x6d hd y4a2 ff4 fs6 fc2 sc0 ls0 ws0\">de <span class=\"_ _22\"> </span>Madrid,<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>B<span class=\"_ _a\"></span>arcelona, <span class=\"_ _22\"> </span>Bil<span class=\"_ _a\"></span>bao <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>Valenci<span class=\"_ _a\"></span>a <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>trav\u00e9s<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>S<span class=\"_ _a\"></span>istema <span class=\"_ _22\"> </span>de <span class=\"_ _e\"> </span>Interconex<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _22\"> </span>Burs\u00e1til <span class=\"_ _22\"> </span>(<span class=\"_ _a\"></span>Mercado </div><div class=\"t m0 x6d hd y4a3 ff4 fs6 fc2 sc0 ls0 ws0\">Continuo).<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y702 ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w2 h0_1 gs4db\"><div class=\"t m0 x6d hd y1a9 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1aa ff4 fs6 fc2 sc0 ls0 ws0\">El <span class=\"_ _16\"> </span>Grupo <span class=\"_ _16\"> </span>considera <span class=\"_ _16\"> </span>co<span class=\"_ _a\"></span>mo <span class=\"_ _16\"> </span>capital <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>efectos <span class=\"_ _22\"> </span>de <span class=\"_ _16\"> </span>gesti\u00f3n, <span class=\"_ _16\"> </span>el <span class=\"_ _22\"> </span>Patrimonio <span class=\"_ _16\"> </span>N<span class=\"_ _a\"></span>eto <span class=\"_ _16\"> </span>atribuido <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>S<span class=\"_ _a\"></span>ociedad </div><div class=\"t m0 x6d hd y1ab ff4 fs6 fc2 sc0 ls0 ws0\">Dominante. Los <span class=\"_ _a\"></span>\u00fanicos requisitos extern<span class=\"_ _a\"></span>os a los que s<span class=\"_ _a\"></span>e encuentra<span class=\"_ _a\"></span> sujeto <span class=\"_ _a\"></span>este capital de gesti\u00f3n<span class=\"_ _a\"></span> son los </div><div class=\"t m0 x6d hd y1ac ff4 fs6 fc2 sc0 ls0 ws0\">derivados de la norm<span class=\"_ _a\"></span>ativa mercantil en vigor.<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1dd ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1de ff4 fs6 fc2 sc0 ls0 ws0\">El obj<span class=\"_ _a\"></span>etivo \u00faltimo <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>capital <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>gesti\u00f3n <span class=\"_ _a\"></span>no es <span class=\"_ _a\"></span>otro <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>aquel qu<span class=\"_ _a\"></span>e perm<span class=\"_ _a\"></span>ita financi<span class=\"_ _a\"></span>ar el <span class=\"_ _a\"></span>plan <span class=\"_ _a\"></span>de desarr<span class=\"_ _a\"></span>ollo </div><div class=\"t m0 x6d hd y1df ff4 fs6 fc2 sc0 ls0 ws0\">definido <span class=\"_ _16\"> </span>por <span class=\"_ _16\"> </span>l<span class=\"_ _a\"></span>os <span class=\"_ _16\"> </span>Administr<span class=\"_ _a\"></span>adores <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _22\"> </span>Sociedad<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>D<span class=\"_ _a\"></span>ominante <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>at<span class=\"_ _a\"></span>ender <span class=\"_ _16\"> </span>a <span class=\"_ _22\"> </span>una <span class=\"_ _16\"> </span>adecuada <span class=\"_ _22\"> </span>pol\u00edtica <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd yef ff4 fs6 fc2 sc0 ls0 ws0\">retribuci\u00f3n a sus accio<span class=\"_ _a\"></span>nistas.  </div><div class=\"t m0 x6d hd y1e0 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1e1 ff4 fs6 fc2 sc0 ls0 ws0\">Las <span class=\"_ _a\"></span>pol\u00edticas <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>procesos <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>gesti\u00f3n <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>capital <span class=\"_ _a\"></span>lleva<span class=\"_ _a\"></span>das <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>cabo <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>Administradores<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Soc<span class=\"_ _a\"></span>iedad </div><div class=\"t m0 x6d hd y1e2 ff4 fs6 fc2 sc0 ls0 ws0\">son <span class=\"_ _16\"> </span>a<span class=\"_ _a\"></span>quellas <span class=\"_ _16\"> </span>q<span class=\"_ _a\"></span>ue <span class=\"_ _16\"> </span>perm<span class=\"_ _a\"></span>iten <span class=\"_ _16\"> </span>cum<span class=\"_ _a\"></span>plir <span class=\"_ _16\"> </span>con<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>dicho<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>objeti<span class=\"_ _a\"></span>vo <span class=\"_ _16\"> </span>sin<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>poner <span class=\"_ _22\"> </span>en<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>peligro <span class=\"_ _e\"> </span>la <span class=\"_ _16\"> </span>s<span class=\"_ _a\"></span>ituaci\u00f3n <span class=\"_ _16\"> </span>f<span class=\"_ _a\"></span>inanciero<span class=\"_ _9\"></span>-<span class=\"_ _3a\"> </span></div><div class=\"t m0 x6d hd y1e3 ff4 fs6 fc2 sc0 ls0 ws0\">patrimonial del Grupo.<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1e4 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1e5 ff4 fs6 fc2 sc0 ls0 ws0\">Todas <span class=\"_ _7\"></span>las <span class=\"_ _4\"></span>acciones <span class=\"_ _4\"></span>constitutivas <span class=\"_ _4\"></span>del <span class=\"_ _7\"></span>ca<span class=\"_ _a\"></span>pital <span class=\"_ _7\"></span>gozan<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _7\"></span>mism<span class=\"_ _a\"></span>os <span class=\"_ _4\"> </span>derec<span class=\"_ _a\"></span>hos <span class=\"_ _7\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>diciembre <span class=\"_ _4\"></span>de </div><div class=\"t m0 x6d hd y1e6 ff4 fs6 fc2 sc0 ls3 ws0\">20<span class=\"ls0\">23 todas ellas est<span class=\"_ _a\"></span>\u00e1n admitidas a cot<span class=\"_ _a\"></span>izaci\u00f3n oficial en<span class=\"_ _a\"></span> Bolsa.<span class=\"_ _a\"></span> </span></div><div class=\"t m0 x6d hd y1e7 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1e8 ff4 fs6 fc2 sc0 ls3 ws0\">La <span class=\"ls0\">c<span class=\"_ _a\"></span>otizaci\u00f3n al <span class=\"_ _a\"></span>cierre <span class=\"_ _a\"></span>del e<span class=\"_ _a\"></span>jercicio <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>0,0836 e<span class=\"_ _a\"></span>uros <span class=\"_ _a\"></span>(</span>0,1492<span class=\"ls0\"> <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>al cierre <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2022<span class=\"lsf\">).</span> <span class=\"_ _a\"></span><span class=\"ls1b\">La </span></span></div><div class=\"t m0 x6d hd y1e9 ff4 fs6 fc2 sc0 ls0 ws0\">cotizaci\u00f3n m<span class=\"_ _a\"></span>edia del <span class=\"_ _a\"></span>\u00faltimo <span class=\"_ _a\"></span>trimestre d<span class=\"_ _a\"></span>el ejercicio <span class=\"_ _9\"></span>202<span class=\"_ _a\"></span>3 y 2<span class=\"_ _a\"></span>022 as<span class=\"_ _a\"></span>cendi\u00f3 a<span class=\"_ _a\"></span> 0,091<span class=\"_ _a\"></span>3 euros<span class=\"_ _a\"></span> <span class=\"ls10\">y </span>0,1596 <span class=\"_ _a\"></span>euros </div><div class=\"t m0 x6d hd y1ea ff4 fs6 fc2 sc0 ls0 ws0\">por acci\u00f3n, respectivame<span class=\"_ _a\"></span>nte. <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1eb ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1ec ff4 fs6 fc2 sc0 ls0 ws0\">A 31 de diciembre 2<span class=\"_ _a\"></span>02<span class=\"ls3\">3 </span>nin<span class=\"_ _a\"></span>g\u00fan accionista ostenta un <span class=\"_ _a\"></span>porc<span class=\"_ _a\"></span>entaje superior al 10% e<span class=\"_ _a\"></span>n el capital social.<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span> </div><div class=\"t m0 x6d h86 y1ed ff5 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h41 y13 ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h44 y6e5 ff6 fs6 fc2 sc0 ls0 ws0\">11.2. Prima de emi<span class=\"_ _a\"></span>si\u00f3n </div><div class=\"t m0 x6d hd y6e6 ff4 fs6 fc2 sc0 ls0 ws0\">El <span class=\"_ _9\"></span>Texto<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>Refundido <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>L<span class=\"_ _a\"></span>ey <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>Sociedades <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>Ca<span class=\"_ _a\"></span>pital <span class=\"_ _9\"></span>perm<span class=\"_ _a\"></span>ite <span class=\"_ _9\"></span>expresa<span class=\"_ _a\"></span>mente <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>utilizaci\u00f3n <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>saldo </div><div class=\"t m0 x6d hd y6e7 ff4 fs6 fc2 sc0 ls0 ws0\">de <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>prim<span class=\"_ _a\"></span>a <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>emis<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>ampliaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>capital <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>no <span class=\"_ _18\"></span>establ<span class=\"_ _a\"></span>ece <span class=\"_ _7\"></span>restricci\u00f3n <span class=\"_ _7\"></span>espec\u00edfica <span class=\"_ _18\"></span>a<span class=\"_ _a\"></span>lguna <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>n </div><div class=\"t m0 x6d hd y6e8 ff4 fs6 fc2 sc0 ls0 ws0\">cuanto a la d<span class=\"_ _a\"></span>isponibilidad de d<span class=\"_ _a\"></span>icho saldo. <span class=\"_ _a\"></span>A 31 d<span class=\"_ _a\"></span>e diciembre <span class=\"_ _a\"></span>de 2023<span class=\"_ _a\"></span> el importe <span class=\"_ _a\"></span>del ep\u00edgrafe asc<span class=\"_ _a\"></span>iende a </div><div class=\"t m0 x6d hd y161 ff4 fs6 fc2 sc0 ls0 ws0\">22.124 <span class=\"_ _29\"> </span>mi<span class=\"_ _a\"></span>les <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>euros <span class=\"_ _17\"> </span>(<span class=\"_ _a\"></span>10.483 <span class=\"_ _29\"> </span>mi<span class=\"_ _a\"></span>les <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>euros<span class=\"_ _a\"></span> <span class=\"_ _29\"> </span>a <span class=\"_ _17\"> </span>31 <span class=\"_ _29\"> </span>de <span class=\"_ _17\"> </span>diciembre<span class=\"_ _a\"></span> <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>202<span class=\"_ _a\"></span>2). <span class=\"_ _29\"> </span>El <span class=\"_ _17\"> </span>incremento<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y54d ff4 fs6 fc2 sc0 ls0 ws0\">experimentado <span class=\"_ _16\"> </span>por <span class=\"_ _16\"> </span>importe <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>11.641 <span class=\"_ _16\"> </span>miles <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>euros <span class=\"_ _16\"> </span>es <span class=\"_ _16\"> </span>consecuencia <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>ampliaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>capital </div><div class=\"t m0 x6d hd y54e ff4 fs6 fc2 sc0 ls0 ws0\">citada anteriorment<span class=\"_ _a\"></span>e. </div><div class=\"t m0 x6d hd y10d ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h44 y6ea ff6 fs6 fc2 sc0 ls0 ws0\">11.3. Otras Reserv<span class=\"_ _a\"></span>as </div><div class=\"t m0 x6d hd y703 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y704 ff4 fs6 fc2 sc0 ls0 ws0\">a) Reserva legal (s<span class=\"_ _a\"></span>ociedades espa\u00f1olas)<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d h41 y640 ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y705 ff4 fs6 fc2 sc0 ls0 ws0\">De <span class=\"_ _a\"></span>acuerdo <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Ley <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Socieda<span class=\"_ _a\"></span>des <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>Capital, <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>ebe <span class=\"_ _a\"></span>dest<span class=\"_ _a\"></span>inarse <span class=\"_ _a\"></span>una<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>cifra <span class=\"_ _9\"></span>igual <span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>10% <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>b<span class=\"_ _a\"></span>eneficio </div><div class=\"t m0 x6d hd y706 ff4 fs6 fc2 sc0 ls0 ws0\">del ejercicio a la reserv<span class=\"_ _a\"></span>a legal hasta que<span class=\"_ _a\"></span> \u00e9sta alcance, al men<span class=\"_ _a\"></span>os, el 20% <span class=\"_ _a\"></span>del capit<span class=\"_ _a\"></span>al social.  </div><div class=\"t m0 x6d hd y707 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y708 ff4 fs6 fc2 sc0 ls0 ws0\">La <span class=\"_ _a\"></span>res<span class=\"_ _a\"></span>erva <span class=\"_ _9\"></span>legal <span class=\"_ _a\"></span>po<span class=\"_ _a\"></span>dr\u00e1 <span class=\"_ _a\"></span>uti<span class=\"_ _a\"></span>lizarse <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>aumentar <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>capital <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>parte <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>aldo <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>excede <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>1<span class=\"_ _a\"></span>0% </div><div class=\"t m0 x6d hd y709 ff4 fs6 fc2 sc0 ls0 ws0\">del <span class=\"_ _18\"></span>capi<span class=\"_ _a\"></span>tal <span class=\"_ _18\"></span>ya <span class=\"_ _7\"></span>aumentado. <span class=\"_ _7\"></span>Salvo <span class=\"_ _18\"></span>par<span class=\"_ _a\"></span>a <span class=\"_ _18\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _18\"></span>finalidad<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>menc<span class=\"_ _a\"></span>ionada <span class=\"_ _18\"></span>ant<span class=\"_ _a\"></span>eriormente <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>mientras<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>no <span class=\"_ _7\"></span>supere <span class=\"_ _7\"></span>el<span class=\"_ _3a\"> </span> </div><div class=\"t m0 x6d hd y70a ff4 fs6 fc2 sc0 ls0 ws0\">20% <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _18\"></span>capital<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>socia<span class=\"_ _a\"></span>l, <span class=\"_ _18\"></span>esta <span class=\"_ _7\"></span>reserva <span class=\"_ _7\"></span>s\u00f3lo <span class=\"_ _18\"></span>podr\u00e1 <span class=\"_ _7\"></span>destinarse <span class=\"_ _7\"></span>a <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>compensaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>p<span class=\"_ _a\"></span>\u00e9rdidas <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>siempr<span class=\"_ _a\"></span>e </div><div class=\"t m0 x6d hd y70b ff4 fs6 fc2 sc0 ls0 ws0\">que no existan otras r<span class=\"_ _a\"></span>eservas disponibles sufici<span class=\"_ _a\"></span>entes para este fin.<span class=\"_ _9\"></span>  </div><div class=\"t m0 x6d hd y21 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y70c ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h44 y6a8 ff6 fs6 fc2 sc0 ls0 ws0\">11.4. Instrumento de P<span class=\"_ _a\"></span>atrimonio<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y53b ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y6b0 ff4 fs6 fc2 sc0 ls0 ws0\">A <span class=\"_ _22\"> </span>31 <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _22\"> </span>20<span class=\"_ _a\"></span>23, <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>valorac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>instrumento <span class=\"_ _e\"> </span>de <span class=\"_ _22\"> </span>capital <span class=\"_ _22\"> </span>re<span class=\"_ _a\"></span>lacionado <span class=\"_ _22\"> </span>con <span class=\"_ _22\"> </span>el <span class=\"_ _22\"> </span>Tra<span class=\"_ _a\"></span>mo <span class=\"_ _22\"> </span>B </div><div class=\"t m0 x6d hd y90 ff4 fs6 fc2 sc0 ls0 ws0\">explicado <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>continuaci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _7\"></span>asciende <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>857 <span class=\"_ _4\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>euros <span class=\"_ _4\"></span>(<span class=\"ls3\">857</span> <span class=\"_ _4\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _4\"> </span>euros <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>iciembre <span class=\"_ _7\"></span>de<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y6b1 ff4 fs6 fc2 sc0 ls3 ws0\">20<span class=\"ls0\">22<span class=\"lsf\">).</span> </span></div><div class=\"t m0 x6d hd y6b2 ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w2 h0_1 gs4dd\"><div class=\"t m0 x6d hd y1a9 ff4 fs6 fc2 sc0 ls0 ws0\">Tal <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>como <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>establece <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>ntrato <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ref<span class=\"_ _a\"></span>inanciaci\u00f3n <span class=\"_ _a\"></span>sindicad<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>firmado <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l 1<span class=\"_ _a\"></span>3 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>abr<span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2015 <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>en </div><div class=\"t m0 x6d hd y1aa ff4 fs6 fc2 sc0 ls0 ws0\">vigor <span class=\"_ _6\"> </span>desde <span class=\"_ _6\"> </span>el <span class=\"_ _19\"> </span>24 <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>septiembre <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>2015, <span class=\"_ _19\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>virtud <span class=\"_ _19\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>aprobaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _19\"> </span>Jun<span class=\"_ _a\"></span>ta <span class=\"_ _6\"> </span>General </div><div class=\"t m0 x6d hd y1ab ff4 fs6 fc2 sc0 ls0 ws0\">Extraordinaria <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>mper, <span class=\"_ _a\"></span>S.A. <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>15 <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>marzo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>201<span class=\"_ _a\"></span>5, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>procede <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>convert<span class=\"_ _a\"></span>ir <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>deuda <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>so<span class=\"_ _a\"></span>n </div><div class=\"t m0 x6d hd y1ac ff4 fs6 fc2 sc0 ls0 ws0\">titulares las en<span class=\"_ _a\"></span>tidades finan<span class=\"_ _a\"></span>cieras corres<span class=\"_ _a\"></span>pondiente al tramo <span class=\"_ _a\"></span>B (ver Nota <span class=\"_ _a\"></span>13) por <span class=\"_ _a\"></span>importe de 111 <span class=\"_ _a\"></span>millones </div><div class=\"t m0 x6d hd y1dd ff4 fs6 fc2 sc0 ls0 ws0\">de <span class=\"_ _a\"></span>euros, <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>acci<span class=\"_ _a\"></span>ones <span class=\"_ _a\"></span>de <span class=\"_ _18\"></span>Amper, <span class=\"_ _9\"></span>S.A. <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>discreci\u00f3n <span class=\"_ _9\"></span>individua<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>cada <span class=\"_ _9\"></span>pres<span class=\"_ _a\"></span>tamista <span class=\"_ _a\"></span>(<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>entendi<span class=\"_ _a\"></span>do <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1de ff4 fs6 fc2 sc0 ls0 ws0\">que es un derecho, no<span class=\"_ _a\"></span> una obligaci\u00f3n).  <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1df ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd yef ff4 fs6 fc2 sc0 ls0 ws0\">La <span class=\"_ _7\"></span>\u00fanica <span class=\"_ _7\"></span>alternat<span class=\"_ _a\"></span>iva <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Contrato <span class=\"_ _7\"></span>o<span class=\"_ _a\"></span>frece <span class=\"_ _7\"></span>frente <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>conv<span class=\"_ _a\"></span>ersi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>deud<span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>acciones <span class=\"_ _7\"></span>p<span class=\"_ _a\"></span>ara <span class=\"_ _7\"></span>los </div><div class=\"t m0 x6d hd y1e0 ff4 fs6 fc2 sc0 ls0 ws0\">prestamistas <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>qu<span class=\"_ _a\"></span>ita <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>100% <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>euda <span class=\"_ _7\"></span>representativa <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Tram<span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>B. <span class=\"_ _7\"></span>Es <span class=\"_ _7\"></span>decir, <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>llegada <span class=\"_ _7\"></span>la<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1e1 ff4 fs6 fc2 sc0 ls0 ws0\">Fecha <span class=\"_ _19\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _19\"> </span>Ve<span class=\"_ _a\"></span>ncimiento <span class=\"_ _19\"> </span>F<span class=\"_ _a\"></span>inal <span class=\"_ _6\"> </span>no <span class=\"_ _19\"> </span>se <span class=\"_ _6\"> </span>hubiesen <span class=\"_ _6\"> </span>ejercitado <span class=\"_ _19\"> </span>t<span class=\"_ _a\"></span>odos <span class=\"_ _19\"> </span>los<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>warran<span class=\"_ _a\"></span>ts <span class=\"_ _6\"> </span>en <span class=\"_ _19\"> </span>las <span class=\"_ _6\"> </span>ventanas <span class=\"_ _19\"> </span>d<span class=\"_ _a\"></span>e </div><div class=\"t m0 x6d hd y1e2 ff4 fs6 fc2 sc0 ls0 ws0\">conversi\u00f3n, <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>import<span class=\"_ _a\"></span>es <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>Tra<span class=\"_ _a\"></span>mo <span class=\"_ _18\"></span>B <span class=\"_ _18\"></span>pendientes <span class=\"_ _18\"></span>ser<span class=\"_ _a\"></span>\u00edan <span class=\"_ _9\"></span>ca<span class=\"_ _a\"></span>ncelados <span class=\"_ _18\"></span>produci\u00e9<span class=\"_ _a\"></span>ndose <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>citada <span class=\"_ _18\"></span>quita <span class=\"_ _7\"></span>no </div><div class=\"t m0 x6d hd y1e3 ff4 fs6 fc2 sc0 ls0 ws0\">existiendo <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>ning\u00fan <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>aso <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>obligaci\u00f3n <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>ontractual <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>parte <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>mper, <span class=\"_ _9\"></span>S.A. <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>entre<span class=\"_ _a\"></span>ga <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>efectivo <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1e4 ff4 fs6 fc2 sc0 ls0 ws0\">los prestamistas. <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1e5 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1e6 ff4 fs6 fc2 sc0 ls0 ws0\">En <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>onsecuencia, <span class=\"_ _22\"> </span>e<span class=\"_ _a\"></span>n <span class=\"_ _16\"> </span>re<span class=\"_ _a\"></span>laci\u00f3n <span class=\"_ _22\"> </span>con <span class=\"_ _22\"> </span>el <span class=\"_ _e\"> </span>Tramo <span class=\"_ _22\"> </span>B, <span class=\"_ _e\"> </span>Amper <span class=\"_ _22\"> </span>en<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>ning\u00fan <span class=\"_ _22\"> </span>caso <span class=\"_ _22\"> </span>s<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>v<span class=\"_ _a\"></span>e <span class=\"_ _22\"> </span>obligada <span class=\"_ _22\"> </span>a  entregar </div><div class=\"t m0 x6d hd y1e7 ff4 fs6 fc2 sc0 ls0 ws0\">efectivo a los presta<span class=\"_ _a\"></span>mistas. </div><div class=\"t m0 x6d hd y1e8 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1e9 ff4 fs6 fc2 sc0 ls0 ws0\">El <span class=\"_ _9\"></span>derecho <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>nversi\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>Deuda <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>Tramo <span class=\"_ _9\"></span>B <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>accio<span class=\"_ _a\"></span>nes <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>Amper, <span class=\"_ _18\"></span>S.A. <span class=\"_ _9\"></span>se <span class=\"_ _18\"></span>ha <span class=\"_ _9\"></span>instr<span class=\"_ _a\"></span>umentado </div><div class=\"t m0 x6d hd y1ea ff4 fs6 fc2 sc0 ls0 ws0\">mediante <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>emisi\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>wa<span class=\"_ _a\"></span>rrants <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>favor <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>prestamistas <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>Tramo <span class=\"_ _a\"></span>B <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>dar\u00e1n <span class=\"_ _a\"></span>derecho <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>\u00e9stos <span class=\"_ _a\"></span>a </div><div class=\"t m0 x6d hd y1eb ff4 fs6 fc2 sc0 ls0 ws0\">suscribir <span class=\"_ _19\"> </span>ex<span class=\"_ _a\"></span>clusivamente <span class=\"_ _6\"> </span>por <span class=\"_ _19\"> </span>compensac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _6\"> </span>de<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>cr\u00e9ditos, <span class=\"_ _19\"> </span>y <span class=\"_ _6\"> </span>en <span class=\"_ _19\"> </span>las <span class=\"_ _6\"> </span>correspondientes<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>ventan<span class=\"_ _a\"></span>as <span class=\"_ _19\"> </span>de<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1ec ff4 fs6 fc2 sc0 ls0 ws0\">conversi\u00f3n <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>n\u00famero <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>acciones <span class=\"_ _a\"></span>nuevas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>mper, <span class=\"_ _a\"></span>S.A. <span class=\"_ _a\"></span>proporci<span class=\"_ _a\"></span>onal <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>participaci\u00f3n <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>deuda </div><div class=\"t m0 x6d hd y1ed ff4 fs6 fc2 sc0 ls0 ws0\">del <span class=\"_ _16\"> </span>Tramo <span class=\"_ _22\"> </span>B <span class=\"_ _16\"> </span>a<span class=\"_ _a\"></span>l <span class=\"_ _16\"> </span>preci<span class=\"_ _a\"></span>o <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>conversi\u00f3n <span class=\"_ _22\"> </span>que <span class=\"_ _22\"> </span>asciende <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>0,05 <span class=\"_ _16\"> </span>euros<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>(es <span class=\"_ _22\"> </span>decir, <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>ada <span class=\"_ _16\"> </span>warrant <span class=\"_ _22\"> </span>una <span class=\"_ _22\"> </span>vez </div><div class=\"t m0 x6d hd y13 ff4 fs6 fc2 sc0 ls0 ws0\">ejercitado dar\u00e1 derech<span class=\"_ _a\"></span>o a una acci\u00f3n d<span class=\"_ _a\"></span>e Amper con un<span class=\"_ _a\"></span> valor nominal de 0,05 <span class=\"_ _a\"></span>euros). <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1ee ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1ef ff4 fs6 fc2 sc0 ls0 ws0\">Si <span class=\"_ _a\"></span>bien <span class=\"_ _a\"></span>lo <span class=\"_ _a\"></span>ant<span class=\"_ _a\"></span>erior, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>n\u00fame<span class=\"_ _a\"></span>ro <span class=\"_ _a\"></span>m\u00e1ximo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ac<span class=\"_ _a\"></span>ciones <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>pu<span class=\"_ _a\"></span>ede <span class=\"_ _a\"></span>ser <span class=\"_ _a\"></span>obj<span class=\"_ _a\"></span>eto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>susc<span class=\"_ _a\"></span>ripci\u00f3n <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejerc<span class=\"_ _a\"></span>icio </div><div class=\"t m0 x6d hd y1f0 ff4 fs6 fc2 sc0 ls0 ws0\">de los warrants es de <span class=\"_ _a\"></span>185.000.000 acciones. <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1f1 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1f2 ff4 fs6 fc2 sc0 ls0 ws0\">Los plazos establec<span class=\"_ _a\"></span>idos en el contrato de re<span class=\"_ _a\"></span>financiaci\u00f3n para la co<span class=\"_ _a\"></span>nversi\u00f3n son los<span class=\"_ _a\"></span> siguientes:<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1f3 ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c wd0 h14 gs4de\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Ventanas </div></div><div class=\"c w106 h14 gs4df\"><div class=\"t m0 x96 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Fecha de Conversi\u00f3n </div></div><div class=\"c w107 h14 gs4e0\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Importe m\u00e1ximo a convertir en acciones </div></div><div class=\"c wd0 h11 gs4e1\"><div class=\"t m0 xa h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">1\u00aa<span class=\"ls0\"> </span></div></div><div class=\"c w108 h11 gs4e2\"><div class=\"t m0 xb4 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">Diciembre 2015 </div></div><div class=\"c w109 h11 gs4e3\"><div class=\"t m0 x95 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">46.250.000 </div></div><div class=\"c wd0 h12 gs4e4\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2\u00aa<span class=\"ls0\"> </span></div></div><div class=\"c w108 h12 gs4e5\"><div class=\"t m0 xdf h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Junio 2016 </div></div><div class=\"c w109 h12 gs4e6\"><div class=\"t m0 x95 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">46.250.000 </div></div><div class=\"c wd0 h12 gs4e7\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">3\u00aa<span class=\"ls0\"> </span></div></div><div class=\"c w108 h12 gs4e8\"><div class=\"t m0 xa9 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Septiembre 2017 </div></div><div class=\"c w109 h12 gs4e9\"><div class=\"t m0 x95 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">46.250.000 </div></div><div class=\"c wd0 h12 gs4ea\"><div class=\"t m0 x5a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Sucesivas </div></div><div class=\"c w108 h12 gs4eb\"><div class=\"t m0 x23 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Anualmente hasta Septiembre 2025 </div></div><div class=\"c w109 h12 gs4ec\"><div class=\"t m0 x95 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">46.250.000 </div></div><div class=\"c w109 h12 gs4ed\"><div class=\"t m0 xb4 hf y5c ff3 fs2 fc2 sc0 ls0 ws0\">185.000.000 </div></div><div class=\"c w2 h0_1 gs4dd\"><div class=\"t m0 x6d hd y69b ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y713 ff4 fs6 fc2 sc0 ls0 ws0\">Asimismo, el detalle <span class=\"_ _a\"></span>de las conversiones re<span class=\"_ _a\"></span>alizadas <span class=\"_ _a\"></span>hasta la fecha <span class=\"_ _a\"></span>es el siguiente:<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y714 ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w10a h3b gs4ee\"><div class=\"t m0 x4e h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\">Ejercicio </div><div class=\"t m0 xa h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Conversi\u00f3n  </div></div><div class=\"c w10b h3b gs4ef\"><div class=\"t m0 x12e h4 yfa ff4 fs2 fc1 sc0 ls0 ws0\">N\u00ba de Warrants Convertidos </div></div><div class=\"c w10a h11 gs4f0\"><div class=\"t m0 x27 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">2016<span class=\"ls0\"> </span></div></div><div class=\"c w10c h11 gs4f1\"><div class=\"t m0 x84 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">49.963.213 </div></div><div class=\"c w10a h12 gs4f2\"><div class=\"t m0 x27 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2017<span class=\"ls0\"> </span></div></div><div class=\"c w10c h12 gs4f3\"><div class=\"t m0 x84 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">78.260.267 </div></div><div class=\"c w10a h12 gs4f4\"><div class=\"t m0 x27 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2018<span class=\"ls0\"> </span></div></div><div class=\"c w10c h12 gs4f5\"><div class=\"t m0 x84 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">16.387.496 </div></div><div class=\"c w10a h12 gs4f6\"><div class=\"t m0 x27 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">2021<span class=\"ls0\"> </span></div></div><div class=\"c w10c h12 gs4f7\"><div class=\"t m0 x84 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">31.271.505 </div></div><div class=\"c w10a h11 gs4f8\"><div class=\"t m0 x4c hf y5a ff3 fs2 fc2 sc0 ls0 ws0\">Total </div></div><div class=\"c w10c h11 gs4f9\"><div class=\"t m0 xd4 hf y5a ff3 fs2 fc2 sc0 ls0 ws0\">175.882.481 </div></div><div class=\"c w2 h0_1 gs4dd\"><div class=\"t m0 x6d hd y442 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y3c2 ff4 fs6 fc2 sc0 ls0 ws0\">Por <span class=\"_ _16\"> </span>tanto, <span class=\"_ _e\"> </span>el <span class=\"_ _16\"> </span>n\u00fam<span class=\"_ _a\"></span>ero <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>warrants <span class=\"_ _22\"> </span>pendientes<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>convertir <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>31 <span class=\"_ _22\"> </span>de <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>iciembre <span class=\"_ _22\"> </span>de <span class=\"_ _16\"> </span>2<span class=\"_ _a\"></span>0<span class=\"_ _a\"></span>23 <span class=\"_ _22\"> </span>asciende <span class=\"_ _22\"> </span>a </div><div class=\"t m0 x6d hd y3c3 ff4 fs6 fc2 sc0 ls0 ws0\">9.117.519 warrants. <span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y3c4 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y3c5 ff4 fs6 fc2 sc0 ls0 ws0\">A <span class=\"_ _18\"></span>efectos <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>u <span class=\"_ _18\"></span>valoraci\u00f3n<span class=\"_ _a\"></span>, <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>acuerd<span class=\"_ _a\"></span>o <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>lo <span class=\"_ _18\"></span>exp<span class=\"_ _a\"></span>licado <span class=\"_ _18\"></span>anteriormen<span class=\"_ _a\"></span>te <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>forma <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>liquidac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _18\"></span>por </div><div class=\"t m0 x6d hd y71a ff4 fs6 fc2 sc0 ls0 ws0\">parte <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>Amper <span class=\"_ _18\"></span>emitiendo <span class=\"_ _18\"></span>acciones <span class=\"_ _18\"></span>propias, <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>NIC <span class=\"_ _18\"></span>32 <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>sus <span class=\"_ _9\"></span>p\u00e1rr<span class=\"_ _a\"></span>afos <span class=\"_ _9\"></span>11, <span class=\"_ _18\"></span>16, <span class=\"_ _18\"></span>21 <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>24 <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>AG27, <span class=\"_ _18\"></span>es <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>a </div><div class=\"t m0 x6d hd y71b ff4 fs6 fc2 sc0 ls0 ws0\">norma que ha determi<span class=\"_ _a\"></span>nado la valoraci\u00f3n <span class=\"_ _a\"></span>del instrumento emitido. <span class=\"_ _9\"></span> </div><div class=\"t m0 x6d hd y71c ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y71d ff4 fs6 fc2 sc0 ls0 ws0\">Seg\u00fan <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>esprende <span class=\"_ _22\"> </span>del <span class=\"_ _16\"> </span>Contrat<span class=\"_ _a\"></span>o <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>F<span class=\"_ _a\"></span>inanciaci\u00f3n <span class=\"_ _22\"> </span>Sindicado, <span class=\"_ _16\"> </span>l<span class=\"_ _a\"></span>os <span class=\"_ _16\"> </span>acreedores<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>(esto <span class=\"_ _16\"> </span>es<span class=\"_ _a\"></span>, <span class=\"_ _16\"> </span>los <span class=\"_ _16\"> </span>nuevos<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y71e ff4 fs6 fc2 sc0 ls0 ws0\">inversores  en <span class=\"_ _19\"> </span>los  warrants) <span class=\"_ _19\"> </span>podr\u00e1n  optar  por  no <span class=\"_ _19\"> </span>ejercerlos  y<span class=\"_ _a\"></span>  aceptar <span class=\"_ _19\"> </span>una  q<span class=\"_ _a\"></span>uita  de  su <span class=\"_ _19\"> </span>parte  del </div></div>pr\u00e9stamo. <span class=\"_ _7\"></span>En <span class=\"_ _4\"> </span>este <span class=\"_ _7\"></span>s<span class=\"_ _a\"></span>entido, <span class=\"_ _4\"></span>el <span class=\"_ _7\"></span>n\u00famero <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>acciones <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>emitir <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>ser\u00ed<span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>fijo, <span class=\"_ _7\"></span>s<span class=\"_ _a\"></span>ino <span class=\"_ _7\"></span>v<span class=\"_ _a\"></span>ariable. <span class=\"_ _7\"></span>No <span class=\"_ _4\"></span>obstante, Amper <span class=\"_ _a\"></span>asume <span class=\"_ _a\"></span>que esta <span class=\"_ _a\"></span>posibilidad <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>no ej<span class=\"_ _a\"></span>ercer <span class=\"_ _a\"></span>se trata <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>una c<span class=\"_ _a\"></span>aracter\u00edstica <span class=\"_ _a\"></span>\u201cno gen<span class=\"_ _a\"></span>uina\u201d incl<span class=\"_ _a\"></span>uida en<span class=\"_ _a\"></span> el <span class=\"_ _19\"> </span>contrato, <span class=\"_ _6\"> </span>debido <span class=\"_ _19\"> </span>a <span class=\"_ _6\"> </span>que <span class=\"_ _19\"> </span>todos <span class=\"_ _6\"> </span>los <span class=\"_ _19\"> </span>inversores<span class=\"_ _a\"></span>, <span class=\"_ _19\"> </span>siguiendo <span class=\"_ _6\"> </span>una <span class=\"_ _19\"> </span>l\u00f3gica <span class=\"_ _6\"> </span>econ\u00f3mica, <span class=\"_ _6\"> </span>acudir\u00e1n <span class=\"_ _19\"> </span>a <span class=\"_ _6\"> </span>la conversi\u00f3n ya que la al<span class=\"_ _a\"></span>ternativa es no obtener n<span class=\"_ _a\"></span>ing\u00fan tipo de remuneraci<span class=\"_ _a\"></span>\u00f3n.<span class=\"_ _a\"></span> En base a <span class=\"_ _a\"></span>todo lo <span class=\"_ _a\"></span>anterior, <span class=\"_ _a\"></span>el instrumento cum<span class=\"_ _a\"></span>plir\u00eda el <span class=\"_ _a\"></span>requisito \u201cfijo p<span class=\"_ _a\"></span>or fijo\u201d <span class=\"_ _a\"></span>establecido en <span class=\"_ _a\"></span>la NIC 32 <span class=\"_ _a\"></span>ya que <span class=\"_ _18\"></span>los <span class=\"_ _7\"></span>warrants <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>liquidar\u00e1n <span class=\"_ _18\"></span>\u00fanicamente <span class=\"_ _7\"></span>mediante <span class=\"_ _18\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _18\"></span>emisi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>n\u00famero<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>fijo <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>acciones <span class=\"_ _7\"></span>por <span class=\"_ _18\"></span>lo que lo que \u00e9stos debe<span class=\"_ _a\"></span>n ser considerados como fo<span class=\"_ _a\"></span>ndos propios<span class=\"_ _a\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-38": {
   "value": "1<span class=\"ls2\">1.</span> <span class=\"_ _3\"></span>Patrimonio<span class=\"_ _3\"></span> neto 11.1. Capital Social<span class=\"_ _a\"></span> A <span class=\"_ _7\"></span>31 <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _4\"> </span>de <span class=\"_ _7\"></span>2<span class=\"_ _a\"></span>023 <span class=\"_ _4\"></span>el <span class=\"_ _7\"></span>capital <span class=\"_ _4\"></span>social <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>S<span class=\"_ _a\"></span>ociedad <span class=\"_ _4\"></span>Dominante <span class=\"_ _4\"></span>asciende <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>7<span class=\"_ _a\"></span>4.833 <span class=\"_ _7\"></span>m<span class=\"_ _a\"></span>iles <span class=\"_ _7\"></span>de euros (55.432 <span class=\"_ _a\"></span>miles euros<span class=\"_ _a\"></span> en 202<span class=\"_ _a\"></span>2) y est\u00e1 r<span class=\"_ _a\"></span>epresentado por <span class=\"_ _a\"></span><span class=\"ls3\">1.</span>496.6<span class=\"_ _a\"></span>63.032 accio<span class=\"_ _a\"></span>nes ordinarias<span class=\"_ _a\"></span> de 0,05 euros <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>nominal <span class=\"_ _7\"></span>ca<span class=\"_ _a\"></span>da <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>totalmente <span class=\"_ _7\"></span>suscritas <span class=\"_ _7\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>desembolsadas <span class=\"_ _7\"></span>(<span class=\"_ _a\"></span>1.108<span class=\"_ _a\"></span>.639.284 <span class=\"_ _7\"></span>acciones <span class=\"_ _7\"></span>en 20<span class=\"ls0\">22 </span>de <span class=\"ls0\">0,0<span class=\"_ _a\"></span>5 euros de valor nom<span class=\"_ _a\"></span>inal cada una, igualm<span class=\"_ _a\"></span>ente totalmente susc<span class=\"_ _a\"></span>ritas y desembolsadas). <span class=\"_ _9\"></span> </span>Ampliaci\u00f3n de cap<span class=\"_ _a\"></span>ital Con fecha 12 <span class=\"_ _a\"></span>de diciembre <span class=\"_ _a\"></span>de 2023, ha qu<span class=\"_ _a\"></span>edado inscrita en <span class=\"_ _a\"></span>el Registro Merc<span class=\"_ _a\"></span>antil de Madr<span class=\"_ _a\"></span>id la escritura<span class=\"_ _a\"></span> p\u00fablica <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>ejecuci\u00f3n <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>cierre <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>ampliac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>apital, <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>conformidad <span class=\"_ _18\"></span>con <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>art\u00edculo <span class=\"_ _9\"></span>5<span class=\"_ _a\"></span>08.2 <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>Ley de Sociedades de Cap<span class=\"_ _a\"></span>ital.  La <span class=\"_ _18\"></span>citada <span class=\"_ _7\"></span>ampliaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>capital <span class=\"_ _7\"></span>se <span class=\"_ _18\"></span>acord\u00f3 <span class=\"_ _7\"></span>por <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>Consejo <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>Administraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>Amper <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>su <span class=\"_ _7\"></span>reuni\u00f3n celebrada <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>19 <span class=\"_ _22\"> </span>de <span class=\"_ _16\"> </span>octubr<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>2023, <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>v<span class=\"_ _a\"></span>irtud <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _22\"> </span>delegaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>l<span class=\"_ _a\"></span>a <span class=\"_ _16\"> </span>Junta <span class=\"_ _16\"> </span>General <span class=\"_ _16\"> </span>Ord<span class=\"_ _a\"></span>inaria <span class=\"_ _16\"> </span>de Accionistas  celebrada <span class=\"_ _e\"> </span>el  30<span class=\"_ _3\"></span>  de <span class=\"_ _22\"> </span>junio  de  2023, <span class=\"_ _22\"> </span>mediante  aportaciones  dinerarias,  con <span class=\"_ _22\"> </span>derecho  de suscripci\u00f3n prefere<span class=\"_ _a\"></span>nte, mediante la em<span class=\"_ _a\"></span>isi\u00f3n y puesta <span class=\"_ _a\"></span>en circulaci\u00f3n de 388.<span class=\"_ _a\"></span>023.748 acciones <span class=\"_ _a\"></span>ordinarias de <span class=\"_ _7\"></span>Amper <span class=\"_ _7\"></span>SA <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>misma <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>lase <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>serie <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>estaban <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>circulaci\u00f3n <span class=\"_ _7\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>dicha <span class=\"_ _7\"></span>fecha, <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>un precio <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>uscripci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>0,<span class=\"_ _a\"></span>08 <span class=\"_ _a\"></span>euros <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>acc<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _a\"></span>(<span class=\"_ _a\"></span>esto <span class=\"_ _a\"></span>es, <span class=\"_ _9\"></span>0,05 <span class=\"_ _9\"></span>eur<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>nomin<span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>0,03 <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>prima<span class=\"_ _a\"></span> de <span class=\"_ _7\"></span>emis<span class=\"_ _a\"></span>i\u00f3n), <span class=\"_ _7\"></span>siendo,<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>por <span class=\"_ _4\"></span>tanto, <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>tota<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>importe<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>desembolsar, <span class=\"_ _4\"></span>en <span class=\"_ _7\"></span>co<span class=\"_ _a\"></span>ncepto <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>nominal <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>prima, <span class=\"_ _4\"></span>de 31.042 miles de euros, co<span class=\"_ _a\"></span>n posibilidad de s<span class=\"_ _a\"></span>uscripci\u00f3n incomp<span class=\"_ _a\"></span>leta.<span class=\"_ _a\"></span> La ampliaci\u00f3n de ca<span class=\"_ _a\"></span>pital se llev\u00f3 a cabo durant<span class=\"_ _a\"></span>e el mes de nov<span class=\"_ _a\"></span>iembre del ejercici<span class=\"_ _a\"></span>o 2023. <span class=\"_ _a\"></span> En <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>p<span class=\"_ _a\"></span>eriodos <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>uscripci\u00f3n <span class=\"_ _4\"> </span>prefer<span class=\"_ _a\"></span>ente <span class=\"_ _4\"></span>y <span class=\"_ _4\"> </span>asignac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _4\"> </span>adicio<span class=\"_ _a\"></span>nal <span class=\"_ _4\"></span>se <span class=\"_ _4\"> </span>suscr<span class=\"_ _a\"></span>ibieron <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>tota<span class=\"_ _a\"></span>lidad <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>las<span class=\"_ _a\"></span> 388.023.748 <span class=\"_ _9\"></span>acciones <span class=\"_ _9\"></span>nue<span class=\"_ _a\"></span>vas <span class=\"_ _a\"></span>por <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>efectivo<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>total <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>31.042<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>(<span class=\"_ _9\"></span>19.401 <span class=\"_ _9\"></span>miles<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de euros <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>valor <span class=\"_ _18\"></span>nom<span class=\"_ _a\"></span>inal <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>capital <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>ocial <span class=\"_ _18\"></span><span class=\"ls10\">y <span class=\"_ _9\"></span></span>11.641 <span class=\"_ _18\"></span>mile<span class=\"_ _a\"></span>s <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>euros <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>prima <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>emisi\u00f3n)<span class=\"_ _a\"></span>, <span class=\"_ _9\"></span>con <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>detalle<span class=\"_ _a\"></span> que se indica a contin<span class=\"_ _a\"></span>uaci\u00f3n:  -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Periodo <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>Suscr<span class=\"_ _a\"></span>ipci\u00f3n <span class=\"_ _17\"> </span>Preferente<span class=\"_ _a\"></span> <span class=\"_ _29\"> </span>(pri<span class=\"_ _a\"></span>mera <span class=\"_ _29\"> </span>v<span class=\"_ _a\"></span>uelta): <span class=\"_ _17\"> </span>durante <span class=\"_ _17\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _15\"> </span>periodo <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>susc<span class=\"_ _a\"></span>ripci\u00f3n </span>preferente,  finalizado  el  24  de <span class=\"_ _e\"> </span>noviembre  de  2023,  se  suscribieron  308.159.572 <span class=\"_ _6\"> </span>acciones nuevas, <span class=\"_ _7\"></span>representativas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>aproximadame<span class=\"_ _a\"></span>nte <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>79,4% <span class=\"_ _7\"></span>del <span class=\"_ _18\"></span>i<span class=\"_ _a\"></span>mporte <span class=\"_ _7\"></span>m\u00e1ximo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _4\"></span>ampliaci\u00f3n de <span class=\"ls0\">capital, quedan<span class=\"_ _a\"></span>do por tanto 79.864.1<span class=\"_ _a\"></span>76 acc<span class=\"_ _a\"></span>iones nuevas pe<span class=\"_ _a\"></span>ndientes de suscribir<span class=\"_ _a\"></span>. </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Periodo de As<span class=\"_ _a\"></span>ignaci\u00f3n Ad<span class=\"_ _a\"></span>icional (segunda vu<span class=\"_ _a\"></span>elta): durante <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>perio<span class=\"_ _a\"></span>do de susc<span class=\"_ _a\"></span>ripci\u00f3n pref<span class=\"_ _a\"></span>erente </span>se <span class=\"_ _16\"> </span>recibieron <span class=\"_ _22\"> </span>solicitudes <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>suscripci\u00f3n <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>135.648.015 <span class=\"_ _22\"> </span>acciones <span class=\"_ _22\"> </span>adicionales.<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>Por <span class=\"_ _16\"> </span>tanto, <span class=\"_ _22\"> </span>el n\u00famero <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>acc<span class=\"_ _a\"></span>iones <span class=\"_ _4\"></span>adicionales <span class=\"_ _4\"> </span>so<span class=\"_ _a\"></span>licitadas <span class=\"_ _4\"></span>durante <span class=\"_ _16\"> </span>este <span class=\"_ _4\"></span>periodo <span class=\"_ _4\"></span>fue<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>super<span class=\"_ _a\"></span>ior <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>n\u00famero <span class=\"_ _16\"> </span>de acciones <span class=\"_ _22\"> </span>sobrantes<span class=\"_ _a\"></span>, <span class=\"_ _16\"> </span>p<span class=\"_ _a\"></span>or <span class=\"_ _22\"> </span>lo <span class=\"_ _22\"> </span>que <span class=\"_ _22\"> </span>se  procedi\u00f3 <span class=\"_ _16\"> </span>a <span class=\"_ _22\"> </span>real<span class=\"_ _a\"></span>izar <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>asignaci\u00f3n <span class=\"_ _22\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>adjudicaci\u00f3n <span class=\"_ _22\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>las acciones sobrantes co<span class=\"_ _a\"></span>nforme a las reglas <span class=\"_ _a\"></span>de prorrateo y plaz<span class=\"_ _a\"></span>os establecidos. <span class=\"_ _9\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Periodo <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>Asignaci\u00f3n <span class=\"_ _9\"></span>D<span class=\"_ _a\"></span>iscrecional <span class=\"_ _9\"></span>(terc<span class=\"_ _a\"></span>era <span class=\"_ _9\"></span>vuelta)<span class=\"_ _a\"></span>. <span class=\"_ _9\"></span>No <span class=\"_ _18\"></span>se <span class=\"_ _9\"></span>procedi<span class=\"_ _a\"></span>\u00f3 <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>abrir <span class=\"_ _18\"></span>dicho <span class=\"_ _9\"></span>peri<span class=\"_ _a\"></span>odo, <span class=\"_ _18\"></span>por </span>haber <span class=\"_ _4\"> </span>qued<span class=\"_ _a\"></span>ado <span class=\"_ _4\"> </span>la <span class=\"_ _16\"> </span>ampliaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>apital <span class=\"_ _4\"> </span>\u00edntegra<span class=\"_ _a\"></span>mente <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>uscrita <span class=\"_ _4\"> </span>y <span class=\"_ _16\"> </span>desembolsada <span class=\"_ _16\"> </span>en <span class=\"_ _4\"></span>segunda<span class=\"_ _a\"></span> vuelta, <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>pesar <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>haber <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>emanda <span class=\"_ _18\"></span>adicional <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>parte <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>inversores<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>institucionales, <span class=\"_ _18\"></span>as<span class=\"_ _a\"></span>\u00ed <span class=\"_ _9\"></span>como compromisos <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>suscr<span class=\"_ _a\"></span>ipci\u00f3n <span class=\"_ _7\"></span>p<span class=\"_ _a\"></span>or <span class=\"_ _7\"></span>part<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _4\"></span>equipo <span class=\"_ _4\"></span>directivo, <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>accionist<span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>Ze<span class=\"_ _a\"></span>lenza <span class=\"_ _4\"></span>S.L., <span class=\"_ _7\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>JB<span class=\"_ _a\"></span> Capital Markets, S.<span class=\"_ _a\"></span>V. que actu\u00f3 como<span class=\"_ _a\"></span> entidad coordin<span class=\"_ _a\"></span>adora global y colocadora<span class=\"_ _a\"></span>.<span class=\"_ _a\"></span> Con fecha <span class=\"_ _a\"></span>6 de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de 2023 <span class=\"_ _a\"></span>las acciones <span class=\"_ _a\"></span>nuevas <span class=\"_ _a\"></span>comenzaron a <span class=\"_ _a\"></span>cotizar <span class=\"_ _a\"></span>en las <span class=\"_ _a\"></span>Bolsas de <span class=\"_ _a\"></span>Valores de <span class=\"_ _22\"> </span>Madrid,<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>B<span class=\"_ _a\"></span>arcelona, <span class=\"_ _22\"> </span>Bil<span class=\"_ _a\"></span>bao <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>Valenci<span class=\"_ _a\"></span>a <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>trav\u00e9s<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>S<span class=\"_ _a\"></span>istema <span class=\"_ _22\"> </span>de <span class=\"_ _e\"> </span>Interconex<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _22\"> </span>Burs\u00e1til <span class=\"_ _22\"> </span>(<span class=\"_ _a\"></span>Mercado Continuo).<span class=\"_ _a\"></span> El <span class=\"_ _16\"> </span>Grupo <span class=\"_ _16\"> </span>considera <span class=\"_ _16\"> </span>co<span class=\"_ _a\"></span>mo <span class=\"_ _16\"> </span>capital <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>efectos <span class=\"_ _22\"> </span>de <span class=\"_ _16\"> </span>gesti\u00f3n, <span class=\"_ _16\"> </span>el <span class=\"_ _22\"> </span>Patrimonio <span class=\"_ _16\"> </span>N<span class=\"_ _a\"></span>eto <span class=\"_ _16\"> </span>atribuido <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>S<span class=\"_ _a\"></span>ociedad Dominante. Los <span class=\"_ _a\"></span>\u00fanicos requisitos extern<span class=\"_ _a\"></span>os a los que s<span class=\"_ _a\"></span>e encuentra<span class=\"_ _a\"></span> sujeto <span class=\"_ _a\"></span>este capital de gesti\u00f3n<span class=\"_ _a\"></span> son los derivados de la norm<span class=\"_ _a\"></span>ativa mercantil en vigor.<span class=\"_ _a\"></span> El obj<span class=\"_ _a\"></span>etivo \u00faltimo <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>capital <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>gesti\u00f3n <span class=\"_ _a\"></span>no es <span class=\"_ _a\"></span>otro <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>aquel qu<span class=\"_ _a\"></span>e perm<span class=\"_ _a\"></span>ita financi<span class=\"_ _a\"></span>ar el <span class=\"_ _a\"></span>plan <span class=\"_ _a\"></span>de desarr<span class=\"_ _a\"></span>ollo definido <span class=\"_ _16\"> </span>por <span class=\"_ _16\"> </span>l<span class=\"_ _a\"></span>os <span class=\"_ _16\"> </span>Administr<span class=\"_ _a\"></span>adores <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _22\"> </span>Sociedad<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>D<span class=\"_ _a\"></span>ominante <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>at<span class=\"_ _a\"></span>ender <span class=\"_ _16\"> </span>a <span class=\"_ _22\"> </span>una <span class=\"_ _16\"> </span>adecuada <span class=\"_ _22\"> </span>pol\u00edtica <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span> retribuci\u00f3n a sus accio<span class=\"_ _a\"></span>nistas.  Las <span class=\"_ _a\"></span>pol\u00edticas <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>procesos <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>gesti\u00f3n <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>capital <span class=\"_ _a\"></span>lleva<span class=\"_ _a\"></span>das <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>cabo <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>los <span class=\"_ _9\"></span>Administradores<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Soc<span class=\"_ _a\"></span>iedad son <span class=\"_ _16\"> </span>a<span class=\"_ _a\"></span>quellas <span class=\"_ _16\"> </span>q<span class=\"_ _a\"></span>ue <span class=\"_ _16\"> </span>perm<span class=\"_ _a\"></span>iten <span class=\"_ _16\"> </span>cum<span class=\"_ _a\"></span>plir <span class=\"_ _16\"> </span>con<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>dicho<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>objeti<span class=\"_ _a\"></span>vo <span class=\"_ _16\"> </span>sin<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>poner <span class=\"_ _22\"> </span>en<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>peligro <span class=\"_ _e\"> </span>la <span class=\"_ _16\"> </span>s<span class=\"_ _a\"></span>ituaci\u00f3n <span class=\"_ _16\"> </span>f<span class=\"_ _a\"></span>inanciero<span class=\"_ _9\"></span>-<span class=\"_ _3a\"> </span>patrimonial del Grupo.<span class=\"_ _a\"></span> Todas <span class=\"_ _7\"></span>las <span class=\"_ _4\"></span>acciones <span class=\"_ _4\"></span>constitutivas <span class=\"_ _4\"></span>del <span class=\"_ _7\"></span>ca<span class=\"_ _a\"></span>pital <span class=\"_ _7\"></span>gozan<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _7\"></span>mism<span class=\"_ _a\"></span>os <span class=\"_ _4\"> </span>derec<span class=\"_ _a\"></span>hos <span class=\"_ _7\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>diciembre <span class=\"_ _4\"></span>de 20<span class=\"ls0\">23 todas ellas est<span class=\"_ _a\"></span>\u00e1n admitidas a cot<span class=\"_ _a\"></span>izaci\u00f3n oficial en<span class=\"_ _a\"></span> Bolsa.<span class=\"_ _a\"></span> </span>La <span class=\"ls0\">c<span class=\"_ _a\"></span>otizaci\u00f3n al <span class=\"_ _a\"></span>cierre <span class=\"_ _a\"></span>del e<span class=\"_ _a\"></span>jercicio <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>0,0836 e<span class=\"_ _a\"></span>uros <span class=\"_ _a\"></span>(</span>0,1492<span class=\"ls0\"> <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>al cierre <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2022<span class=\"lsf\">).</span> <span class=\"_ _a\"></span><span class=\"ls1b\">La </span></span>cotizaci\u00f3n m<span class=\"_ _a\"></span>edia del <span class=\"_ _a\"></span>\u00faltimo <span class=\"_ _a\"></span>trimestre d<span class=\"_ _a\"></span>el ejercicio <span class=\"_ _9\"></span>202<span class=\"_ _a\"></span>3 y 2<span class=\"_ _a\"></span>022 as<span class=\"_ _a\"></span>cendi\u00f3 a<span class=\"_ _a\"></span> 0,091<span class=\"_ _a\"></span>3 euros<span class=\"_ _a\"></span> <span class=\"ls10\">y </span>0,1596 <span class=\"_ _a\"></span>euros por acci\u00f3n, respectivame<span class=\"_ _a\"></span>nte. <span class=\"_ _a\"></span> A 31 de diciembre 2<span class=\"_ _a\"></span>02<span class=\"ls3\">3 </span>nin<span class=\"_ _a\"></span>g\u00fan accionista ostenta un <span class=\"_ _a\"></span>porc<span class=\"_ _a\"></span>entaje superior al 10% e<span class=\"_ _a\"></span>n el capital social.<span class=\"_ _3a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "A 31 de diciembre 2023 ning\u00fan accionista ostenta un porcentaje superior al 10% en el capital social. 21. Operaciones con partes vinculadas El Grupo Amper ha considerado las siguientes partes vinculadas: \u2022  Accionistas Significativos (Nota 11). \u2022  Los  Administradores  y  Directivos:  entendiendo  como  tales  a  los  miembros  del  Consejo  de Administraci\u00f3n de la Sociedad Dominante y de la Alta Direcci\u00f3n del Grupo (Nota 22 y 8.2) , con las siguientes operaciones: o  Adquisici\u00f3n de Acciones de Amper SA  En el  marco  de  la ampliaci\u00f3n  de  capital (Nota  11)  citada anteriormente,  el accionista  Zelenza, S.L. suscribi\u00f3 49.430.355 acciones lo que hizo aumentar su posici\u00f3n accionarial pasando de las 87.657.738 acciones de las que era titular a 31 de diciembre de 2022 a las 137.088.093 acciones de las que es titular  a  31  de  diciembre  de  2023.  D.  Jos\u00e9  Fern\u00e1ndez  Gonz\u00e1lez  es  la  persona  f\u00edsica  que  controla directamente la sociedad Zelenza, S.L.Asimismo en  la citada ampliaci\u00f3n de  capital,  el accionista Jomar  e  Hijos, S.L.  suscribi\u00f3  20.694.093 acciones lo que hizo aumentar su posici\u00f3n accionarial pasando de las 59.289.197 acciones de las que era titular a 31 de diciembre de 2022 a las 79.983.290 acciones de las que es titular a 31 de diciembre de 2023.  D. Jos\u00e9 Lu\u00eds Martinavarro Dealbert es consejero delegado de Jomar e Hijos, S.L. ostentando una participaci\u00f3n del 29,7%. Asimismo, es presidente con una participaci\u00f3n de 29,7% de Rufinco, S.L., ostentando esta mercantil la presidencia de Jomar e Hijos, S.L  Por  \u00faltimo,  el  consejero  D.  Fernando  Castresana  Moreno  suscribi\u00f3  107.394  acciones  lo  que  hizo aumentar  su  posici\u00f3n  accionarial  pasando  de  las  306.851  acciones  de  las  que  era  titular  a  31  de diciembre de 2022 a las 414.245 acciones de las que es titular a 31 de diciembre de 2023.  Dichas adquisiciones fueron realizadas en condiciones de mercado en el contexto de la ampliaci\u00f3n de capital con derechos de suscripci\u00f3n preferente citada.   o  Operaciones de Financiaci\u00f3n  -  Al cierre del ejercicio 2023, el accionista Zelenza, S.L es titular de pagar\u00e9s de Amper,  S.A. emitidos al amparo del Programa de Pagar\u00e9s (Nota 13) por importe de 3 millones de euros.  -  En la Nota 2.31.3 anterior se  detalla la operaci\u00f3n llevada a cabo entre Amper, S.A.,  Amper Sistemas,  S.A.U  y  Wedefende  Portugal  Lda.  con    Growth  Partners  Capital,  Sociedade  de Capital de Risco, S.A. (\u201cGrowth Partners Capital\u201d). Growth Inov \u2013 FCR, fondo de capital riesgo que  invierte  en  proyectos  de  investigaci\u00f3n  y  desarrollo  (I+D)  en  Portugal,  gestionado  por Growth  Partners  Capital.  El  consejero  dominical  de  Amper,  S.A.,  D.  Juan  Jos\u00e9  Rodr\u00edguez- Navarro, es a su vez \u201cmanaging partner\u201d y accionista de Growth Partners Capital.  -  En la nota 8.2. se describe la operaci\u00f3n de financiaci\u00f3n llevada a cabo con un Administrador de una de las sociedades filiales del Grupo. Igualmente se describen los pr\u00e9stamos participativos concedidos  durante  el  ejercicio  2023  a  Iberblue  Wind,  S.L.,  sociedad  vinculada  a  Proes Consultores.    22. Retribuciones al Consejo de Administraci\u00f3n y a la Alta Direcci\u00f3n  Atenciones estatutarias y retribuciones salariales  La remuneraci\u00f3n devengada durante el ejercicio 2023 por el conjunto de los miembros del Consejo de Administraci\u00f3n de Amper, S.A. ha ascendido a un total de 687 miles de euros (614 miles de euros en 2022).   De esta cantidad, 482 miles de euros, corresponde a la asignaci\u00f3n fija y a las dietas de asistencia a las reuniones  del Consejo  y  de sus  Comisiones  devengadas  por  los consejeros,  de  acuerdo  al  cuadro siguiente, y 200 miles de euros correspondientes a la retribuci\u00f3n fija del Consejero Delegado.  Asimismo, se han devengado 3 miles de euros como retribuci\u00f3n en especie del seguro de vida a favor del  Presidente  del  Consejo  de  Administraci\u00f3n  y  2  miles  de  euros  como  retribuci\u00f3n  en  especie  del seguro de vida a favor del Consejero Delegado  Estos importes se encuentran dentro del l\u00edmite fijado por la Junta General de Accionistas. La misma aprob\u00f3, a los efectos del art\u00edculo 24 de los estatutos sociales, la asignaci\u00f3n fija y dietas de asistencia a las reuniones del Consejo de Administraci\u00f3n y de sus Comisiones la retribuci\u00f3n de los administradores  en su condici\u00f3n de tales en 750.000 euros anuales, sin tener en cuenta sus funciones ejecutivas, y que permanecer\u00e1 vigente en tanto la Junta General de Accionistas no acuerde su modificaci\u00f3n. El desglose y distribuci\u00f3n de esta cantidad devengada entre los consejeros ha sido el siguiente (miles de euros): Retribuci\u00f3n fija Dietas de  asistencia Total atenciones estatutarias 2023 2022 2023 2022 2023 2022 D. Pedro Moren\u00e9s Eulate Consejero Independiente y Presidente (alta 09.10.2020 - baja 11.03.2021) Presidente Ejecutivo (alta: 11.03.2021 \u2013 baja 2.11.2022) Presidente No Ejecutivo / Consejero Otro Externo (alta 2.11.2022) 100 4 9 4 109 8 D. Enrique L\u00f3pez P\u00e9rez  Consejero Dominical (alta 29.06.2022-baja 2.11.2022) Consejero Delegado (alta 2.11.2022)  - 11 - 10 - 21 D. Fernando Castresana Moreno  Consejero Independiente (alta: 27.06.2018) 26 26 29 29 55 55 D. Juan Jos\u00e9 Rodr\u00edguez-Navarro Oliver Consejero Dominical (alta: 31.10.2020) 26 26 26 24 52 50 D. Jos\u00e9 Luis Martinavarro Delabert Consejero Dominical (alta: 31.10.2020) 26 26 23 23 49 49 D. \u00cd\u00f1igo Resusta Covarrubias  Consejero Dominical (alta:29.06.2021)  26 26 22 20 48 46 D\u00f1a. M\u00aa Luisa Poncela Garc\u00eda Consejera Independiente (alta: 29.06.2021) 26 26 30 23 56 49 D. Jos\u00e9 Fern\u00e1ndez Gonz\u00e1lez Consejero Dominical (alta 29.06.2022) 26 15 24 10 50 25 D\u00f1a. M\u00f3nica Espinosa Caldas  Consejera Independiente (alta: 11.03.2021 \u2013 baja 30.06.2023 13 26 19 28 32 54 D\u00f1a. Pilar Platero Sanz  Consejera Independiente (alta: 11.03.2021 \u2013 baja 30.06.2023) 13 26 18 28 31 54 Total 282 212 200 199 482 411 De conformidad con lo establecido en el art\u00edculo 529 novodecies de la Ley de Sociedades de Capital, la Junta General de Accionistas celebrada el 30 de junio de 2023, aprob\u00f3 la modificaci\u00f3n de la pol\u00edtica de remuneraciones de los consejeros de Amper para los ejercicios 2021 a 2024, ambos incluidos, en los  extremos  referentes  al  Presidente  del  Consejo  de  Administraci\u00f3n  y  al  Consejero  Delegado, conforme a la propuesta motivada aprobada por el Consejo de Administraci\u00f3n, a la que acompa\u00f1a el preceptivo informe de la Comisi\u00f3n de Nombramientos y Retribuciones, en los siguientes t\u00e9rminos: \u2022  Pol\u00edtica  de  remuneraci\u00f3n  del  Presidente  y  de  los  Consejeros  que  desempe\u00f1an  funciones ejecutivas:  El Presidente del Consejo de Administraci\u00f3n tendr\u00e1 derecho a percibir: -  la remuneraci\u00f3n que le corresponda en su condici\u00f3n de consejero, as\u00ed como una remuneraci\u00f3n adicional  hasta  alcanzar  un  importe  total  bruto  anual  fijo  por  los  dos  conceptos,  el  de remuneraci\u00f3n de consejero y el de remuneraci\u00f3n adicional, de \u20ac100.000, as\u00ed como, -  una remuneraci\u00f3n variable a largo plazo en forma de Stock Options, de conformidad con el plan  que,  previo  cumplimiento  de  los  requisitos  legales  de  aplicaci\u00f3n,  sea  aprobado  por  el Consejo  de  Administraci\u00f3n  de  Amper  S.A.  (Plan  de  Retribuci\u00f3n  Variable  Plurianual  de  la Sociedad (en adelante,  el  \"Plan\")), por un  importe de hasta siete millones  y  medio (7,5)  de acciones, con un per\u00edodo de devengo hasta 2026 (\"Per\u00edodo de Devengo\"). Dicha  retribuci\u00f3n  se  abonar\u00e1  en  funci\u00f3n  del  cumplimiento  del  Plan  y,  en  particular,  de  los objetivos establecidos en el Plan, atendiendo a los par\u00e1metros, objetivos y condiciones que en su caso se establezcan por acuerdo del Consejo de Administraci\u00f3n. La cantidad resultante a percibir se devengar\u00e1 al final del Periodo de Devengo, y se abonar\u00e1 de  forma  proporcional  a  la  consecuci\u00f3n  de  objetivos  alcanzada  durante  dicho  Per\u00edodo  de Devengo. La cantidad resultante se liquidar\u00e1 en acciones de la Sociedad, siendo el precio de ejercicio de la acci\u00f3n, en ning\u00fan caso inferior a 0,16 c\u00e9ntimos/acci\u00f3n.  Sin perjuicio de lo anterior, en funci\u00f3n de la medida del grado de cumplimiento, y de forma proporcional  a  la  evoluci\u00f3n  del  Plan,  se  ofrece  al  Presidente  Ejecutivo,  la  posibilidad  de rescatar y ejecutar anualmente las Stock Options, con un descuento que nunca ser\u00e1 inferior a un 25%. Los consejeros que desempe\u00f1en funciones ejecutivas en la Sociedad, sea cual fuere la naturaleza de su relaci\u00f3n jur\u00eddica con \u00e9sta, tendr\u00e1n derecho a percibir una remuneraci\u00f3n por la prestaci\u00f3n de estas funciones  que  determinar\u00e1  el  Consejo  de  Administraci\u00f3n  a  propuesta  de  la  Comisi\u00f3n  de Nombramientos  y  Retribuciones,  de  conformidad  con  los  estatutos  y  la  pol\u00edtica  de  remuneraciones aprobada por la Junta General, compuesta por: -  Una parte fija que ascender\u00e1 a 200.000 euros, que ser\u00e1 liquidada en efectivo. -  Una parte variable anual, correlacionada con alg\u00fan indicador de los rendimientos del consejero o del Grupo de manera anual en consideraci\u00f3n a la naturaleza de la retribuci\u00f3n y en funci\u00f3n de los par\u00e1metros marcados en el Plan Estrat\u00e9gico que el Grupo Amper tenga en vigor en cada momento. As\u00ed, la misma podr\u00e1 alcanzar hasta el 120% de su retribuci\u00f3n fija, y se abonar\u00e1 en funci\u00f3n del grado de cumplimiento anual de los objetivos y esquema que se establezcan por el Consejo de Administraci\u00f3n, a propuesta de la Comisi\u00f3n de Nombramientos y Retribuciones. La cantidad resultante a percibir, siempre en funci\u00f3n del grado de cumplimiento de los objetivos fijados y entregados al Consejero ejecutivo, se abonar\u00e1 por la Sociedad en el a\u00f1o siguiente. -  Una parte asistencial, que contemplar\u00e1 los sistemas de previsi\u00f3n y seguro oportunos;  -  Una indemnizaci\u00f3n en caso de separaci\u00f3n o cualquier otra forma de extinci\u00f3n de la relaci\u00f3n jur\u00eddica con la Sociedad no debidos a incumplimiento imputable al consejero; -  En su caso, las cantidades econ\u00f3micas derivadas de pactos de exclusividad, no concurrencia postcontractual y permanencia o fidelizaci\u00f3n, en su caso, acordadas en el contrato. La  referida  retribuci\u00f3n  se  incluir\u00e1  en  un  contrato  que  se  celebrar\u00e1  entre  el  consejero  y  la Sociedad, y que deber\u00e1 ser aprobado por el Consejo de Administraci\u00f3n con el voto favorable de  dos  tercios  de  sus  miembros,  debiendo  incorporarse  como  anexo  al  acta  de  sesi\u00f3n.  El consejero afectado deber\u00e1 abstenerse de asistir a la deliberaci\u00f3n y de participar en la votaci\u00f3n. El consejero no podr\u00e1 percibir retribuci\u00f3n alguna por el desempe\u00f1o de funciones ejecutivas cuyas cantidades o conceptos no est\u00e9n previstos en ese contrato.  La  determinaci\u00f3n  del  importe  de  las  partidas  retributivas  que  integran  la  parte  fija,  de  las modalidades  de  configuraci\u00f3n  y  de  los  indicadores  de  c\u00e1lculo  de  la  parte  variable,  de  las previsiones  asistenciales,  y de  la  indemnizaci\u00f3n  o de  sus criterios  de c\u00e1lculo, corresponde, dentro  del  marco  aprobado  por  la  Junta  General  de  Accionistas,  igualmente  al  Consejo  de Administraci\u00f3n. En todo caso, las retribuciones de los miembros de los \u00d3rganos de Gobierno de la Sociedad se ajustar\u00e1n a las previsiones que, sobre dicha cuesti\u00f3n, se contengan en la regulaci\u00f3n societaria. La  presente  modificaci\u00f3n  de  la  Pol\u00edtica  de  retribuciones  se  aplicar\u00e1  con  efectos  de  2  de noviembre de 2022. Consejo de Administraci\u00f3n Con fecha 30 de junio de 2023 el Consejo de Administraci\u00f3n tom\u00f3 conocimiento formal de la dimisi\u00f3n voluntaria  presentada  por  las  consejeras  independientes  Do\u00f1a  Pilar  Platero  Sanz  y  Do\u00f1a  M\u00f3nica Espinosa  Caldas  a  su  cargo  de  vocales  del  Consejo  de  Administraci\u00f3n  de  la  Sociedad  y,  en consecuencia, a sus respectivos cargos como Presidenta de la Comisi\u00f3n de Auditor\u00eda y Control y como Presidenta de la Comisi\u00f3n de Nombramientos y Retribuciones.  Do\u00f1a  Pilar  Platero  Sanz  dimiti\u00f3  \u201cadem\u00e1s  de  por  motivos  personales,  para  poder  asumir  nuevas actividades  profesionales\u201d.  A  su  vez,  Do\u00f1a  M\u00f3nica  Espinosa  Caldas  manifest\u00f3  que  su  dimisi\u00f3n  se produc\u00eda \u201cpor razones personales\u201d.  La Sociedad les agradece su trabajo y contribuci\u00f3n y les desea lo mejor.  \u2022  Comisi\u00f3n de Retribuciones y Nombramientos Con fecha 27 de septiembre de 2023,  el Consejo de Administraci\u00f3n acord\u00f3 nombrar a la consejera independiente Do\u00f1a Mar\u00eda Luisa Poncela Garc\u00eda como Presidenta de la Comisi\u00f3n de Nombramientos y Retribuciones.  Como  consecuencia  de  lo  anterior  y  de  conformidad  con  el  art\u00edculo  529  quindecies  de  la  Ley  de Sociedades de Capital, la Comisi\u00f3n de Nombramientos y Retribuciones de Amper queda integrada por los siguientes miembros:  -  Presidenta: Do\u00f1a Mar\u00eda Luisa Poncela Garc\u00eda. -  Vocales: Don Fernando Castresana Moreno y Don Juan Jos\u00e9 Rodr\u00edguez-Navarro Oliver. -  Secretario no miembro: Don Miguel Crespo Rodr\u00edguez. \u2022  Comisi\u00f3n de Auditor\u00eda y Control Con  fecha  27  de  septiembre  de  2023,  el  Consejo  de  Administraci\u00f3n  acord\u00f3  designar  al  consejero independiente  Don  Fernando  Castresana  Moreno,  quien  ven\u00eda  ejerciendo  funciones  de  vocal  de  la Comisi\u00f3n  de  Auditor\u00eda  y  Control,  como  Presidente  de  la  misma.  Asimismo,  acord\u00f3  designar  a  la  consejera independiente Do\u00f1a Mar\u00eda Luisa Poncela Garc\u00eda como vocal de la Comisi\u00f3n de Auditor\u00eda y Control.  Como consecuencia de lo  anterior  y de conformidad con el art\u00edculo  529  quaterdecies  de  la Ley de Sociedades  de  Capital,  la  Comisi\u00f3n  de  Auditor\u00eda  y  Control  de  Amper  queda  integrada  por  los siguientes miembros: -  Presidente: Don Fernando Castresana Moreno.  -  Vocales: Do\u00f1a Mar\u00eda Luisa Poncela Garc\u00eda y Don Jos\u00e9 Luis Martinavarro Dealbert.  -  Secretario no miembro: Don Miguel Crespo Rodr\u00edguez. \u2022  Otra Informaci\u00f3n: En 2023 y 2022  no existen  dotaciones de  fondos de  pensiones  ni  pr\u00e9stamos  concedidos  ni avales prestados a los miembros del Consejo de Administraci\u00f3n de la Sociedad Dominante. Durante  el  ejercicio  2023  y 2022  no  se  han  asumido  obligaciones  por cuenta  de  los miembros  del consejo de Administraci\u00f3n a t\u00edtulo de garant\u00eda. Retribuciones de la Alta Direcci\u00f3n  La remuneraci\u00f3n de la Alta Direcci\u00f3n de la Sociedad dominante - excluidos quienes, simult\u00e1neamente, tienen la condici\u00f3n de miembro del Consejo de Administraci\u00f3n (cuyas retribuciones han sido detalladas anteriormente) - durante el ejercicio 2023 ha ascendido a 470 miles de euros (248 miles de euros en 2022) Al  31  de  diciembre  de  2023  y  2022  no  existen  dotaciones  de  Fondos  de  Pensiones  ni  pr\u00e9stamos concedidos o saldos ni avales prestados a las personas que componen la Alta Direcci\u00f3n.  A  31  de  diciembre  de  2023  y  2022  no  existen  retribuciones  en  especie  por  seguros  de  vida  a  los miembros de la Alta Direcci\u00f3n.  Durante  el  ejercicio  2023  el  importe  pagado  en  concepto  de  prima  de  responsabilidad  civil  por  los Administradores y Directivos por da\u00f1os ocasionado por actos u omisiones ocasionados en el ejercicio de su cargo ha sido de 87 miles de euros (80 miles de euros en 2022).  23. Otra informaci\u00f3n referente al Consejo de Administraci\u00f3n Los  Administradores  de  la  Sociedad  y  las  personas  vinculadas  a  los  mismos,  no  han  incurrido  en ninguna situaci\u00f3n de conflicto de inter\u00e9s que haya tenido que ser objeto de comunicaci\u00f3n de acuerdo con lo dispuesto en el art. 229 del TRLSC.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "11.3. Otras Reservas a) Reserva legal (sociedades espa\u00f1olas) De acuerdo con la Ley de Sociedades de Capital, debe destinarse una cifra igual al 10% del beneficio del ejercicio a la reserva legal hasta que \u00e9sta alcance, al menos, el 20% del capital social.  La reserva legal podr\u00e1 utilizarse para aumentar el capital en la parte de su saldo que excede del 10% del capital ya aumentado. Salvo para la finalidad mencionada anteriormente y mientras no supere el 20% del capital social, esta reserva s\u00f3lo podr\u00e1 destinarse a la compensaci\u00f3n de p\u00e9rdidas y siempre que no existan otras reservas disponibles suficientes para este fin.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-40": {
   "value": "11.5. Diferencias de conversi\u00f3n El detalle  de  las  diferencias  de  conversi\u00f3n  del  estado de  situaci\u00f3n  financiera  consolidado  al  31  de diciembre de 2023 y 2022 es el siguiente (miles de euros):  (1)  Principalmente formado por Desca Per\u00fa, Desca M\u00e9xico, Desca Costa Rica y dem\u00e1s sociedades Latinoam\u00e9rica (ver Nota 27) 2023 2022 (*) Latam (1) (3.894) (1.782) N\u00facleo 248 248 Nervi\u00f3n- Argentina (2.093) (692) Elinsa do Brasil (2.134) (1.748) Energy Colombia 88 (79) Robert West 2 2 Total (7.783) (4.051) (*) Datos reexpresados. Ver Nota 2.1 16. Resultado financiero neto El desglose del ep\u00edgrafe \u201cResultado financiero\u201d de la cuenta de resultados consolidada adjunta es el siguiente (miles de euros): 2023 2022 (*) Ingresos de inversiones financieras 951 439 Variaci\u00f3n valor razonable instrumentos financieros - 1.342 Resultado por p\u00e9rdida de control en participaciones consolidadas 1.825 1.500 Ingresos financieros   2.776 3.281 Intereses de pr\u00e9stamos (12.025) (6.344) Otros gastos financieros (1.562) (1.354) Gastos financieros (13.587) (7.698) Diferencias de tipo de cambio 542 669 Resultado financiero neto (9.272) (3.748) (*) Datos reexpresados. Ver Nota 2.1 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-41": {
   "value": "11.6. Instrumentos de p<span class=\"_ _a\"></span>atrimonio propio (a<span class=\"_ _a\"></span>cciones propias)<span class=\"_ _9\"></span> Al cierre del ejerc<span class=\"_ _a\"></span>icio 2023 <span class=\"_ _a\"></span>y 2022 el Grupo no p<span class=\"_ _a\"></span>osee acciones propias<span class=\"_ _a\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-39": {
   "value": "11.7. Ganancias por acci\u00f3n Las ganancias b\u00e1sicas por acci\u00f3n se calculan dividiendo el beneficio/ (p\u00e9rdida) del ejercicio atribuible a los  tenedores  de  instrumentos  de  patrimonio  de  la  dominante  entre  el  promedio  ponderado  de  las acciones ordinarias en circulaci\u00f3n durante el ejercicio, excluidas las acciones propias.  A  31  de  diciembre  de  2023  las  acciones  b\u00e1sicas  difieren  de  las  acciones  diluidas  en  9.117.519 acciones, tal y como se ha explicado con anterioridad destinadas al ejercicio de warrants. El detalle del c\u00e1lculo de la ganancia b\u00e1sica y diluida por acci\u00f3n es como sigue: 2023 2022 (*) Resultado del ejercicio atribuible a la Sociedad Dominante  (miles de euros)  (1.493) (4.730) Promedio ponderado de acciones ordinarias en circulaci\u00f3n excluidas las acciones propias (n\u00famero de acciones) 1.128.837.780 1.108.639.284 Ganancia b\u00e1sica por acci\u00f3n (euros / acci\u00f3n) -0,001 -0,004 Acciones en ejercicio suscripci\u00f3n warrants 9.117.519 9.117.519 Ganancia diluida por acci\u00f3n (euros / acci\u00f3n) -0,001 - 0,004 (*) Datos reexpresados. Ver Nota 2.1 El promedio ponderado de las acciones ordinarias en circulaci\u00f3n se ha determinado como sigue: 2023 2022 Acciones en circulaci\u00f3n al 1 de enero  1.108.639.284 1.108.639.284 Efecto de la ampliaci\u00f3n de capital (promediadas desde 12/12/2023) 20.198.496 - N\u00famero medio ponderado de acciones ordinarias 1.128.837.780 1.108.639.284 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "<div class=\"c w2 h0_1 gs4fb\"><div class=\"t m0 x6d h41 y604 ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h41 y3e6 ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h44 y747 ff6 fs6 fc2 sc0 ls3 ws0\">11.8.<span class=\"ls0\"> Particip<span class=\"_ _a\"></span>aciones no domin<span class=\"_ _a\"></span>antes </span></div><div class=\"t m0 x6d hd y748 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y749 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y74a ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y74b ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y74c ff4 fs6 fc2 sc0 ls0 ws0\">El <span class=\"_ _a\"></span>movimiento <span class=\"_ _a\"></span>q<span class=\"_ _a\"></span>ue <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>tenid<span class=\"_ _a\"></span>o l<span class=\"_ _a\"></span>ugar <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>este<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>lo <span class=\"_ _a\"></span>largo <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>ejercicios<span class=\"_ _a\"></span> <span class=\"_ _18\"></span><span class=\"ls3\">20</span>23 <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>2022 <span class=\"_ _a\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>resume </div><div class=\"t m0 x6d hd y74d ff4 fs6 fc2 sc0 ls0 ws0\">en la forma siguient<span class=\"_ _a\"></span>e (en miles de euros)<span class=\"_ _a\"></span>: </div><div class=\"t m0 x6d hd y74e ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w11 hab gs4fc\"><div class=\"t m0 x23 hf y74f ff3 fs2 fc1 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w24 hab gs4fd\"><div class=\"t m0 x5b hf y74f ff3 fs2 fc1 sc0 ls0 ws0\">31.12.2022 (*) </div></div><div class=\"c w118 h12 gs4fe\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Saldo Inicial </div></div><div class=\"c w11 h12 gs4ff\"><div class=\"t m0 x2a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">3.151 </div></div><div class=\"c w24 h12 gs500\"><div class=\"t m0 x2a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">3.744 </div></div><div class=\"c w118 h12 gs501\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Reclasificaci\u00f3n opciones de venta minoritarios y otras variaciones </div></div><div class=\"c w11 h12 gs502\"><div class=\"t m0 x33 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(2.804) </div></div><div class=\"c w24 h12 gs503\"><div class=\"t m0 x2d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w118 h11 gs504\"><div class=\"t m0 x13 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">Participaci\u00f3n en resultados del periodo </div></div><div class=\"c w11 h11 gs505\"><div class=\"t m0 x2a h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">1.915 </div></div><div class=\"c w24 h11 gs506\"><div class=\"t m0 x33 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">(1.005) </div></div><div class=\"c w118 h12 gs507\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Ajuste valor razonable activos netos adquiridos </div></div><div class=\"c w11 h12 gs508\"><div class=\"t m0 x2b h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(226) </div></div><div class=\"c w24 h12 gs509\"><div class=\"t m0 x21 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">412<span class=\"ls0\"> </span></div></div><div class=\"c w118 hac gs50a\"><div class=\"t m0 x42 h4 y74f ff4 fs2 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c w11 hac gs50b\"><div class=\"t m0 x2a h4 y74f ff4 fs2 fc1 sc0 ls0 ws0\">2.036 </div></div><div class=\"c w24 hac gs50c\"><div class=\"t m0 x2a h4 y74f ff4 fs2 fc1 sc0 ls0 ws0\">3.151 </div></div><div class=\"c w118 h14 gs50d\"><div class=\"t m0 x13 hf yc8 ff4 fsa fc2 sc0 ls0 ws0\">(*) Datos ree<span class=\"_ _3\"></span>xpresados. Ver Nota<span class=\"_ _3\"></span> 2.1<span class=\"ff3 fs2\"> </span></div></div><div class=\"c w2 h0_1 gs4fb\"><div class=\"t m0 x6d hd y2eb ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y2ec ff4 fs6 fc2 sc0 ls0 ws0\">Durante <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>ejercicio <span class=\"_ _16\"> </span>2<span class=\"_ _a\"></span>023 <span class=\"_ _16\"> </span>ha <span class=\"_ _16\"> </span>tenido <span class=\"_ _16\"> </span>lug<span class=\"_ _a\"></span>ar <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>entrada <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>un <span class=\"_ _16\"> </span>mi<span class=\"_ _a\"></span>noritario <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>s<span class=\"_ _a\"></span>ociedad <span class=\"_ _16\"> </span>dependiente </div><div class=\"t m0 x6d hd y2ed ff4 fs6 fc2 sc0 ls0 ws0\">Wedefense <span class=\"_ _a\"></span>Portug<span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>Lda, <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>im<span class=\"_ _a\"></span>porte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>15.000 <span class=\"_ _9\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span>La <span class=\"_ _a\"></span>opci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>nta <span class=\"_ _a\"></span>mencionada <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>la </div><div class=\"t m0 x6d hd y754 ff4 fs6 fc2 sc0 ls0 ws0\">nota <span class=\"_ _7\"></span>2.3.1.3. <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>ha <span class=\"_ _7\"></span>registr<span class=\"_ _a\"></span>ado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>ep\u00edgraf<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span><span class=\"ff9\">\u201c<span class=\"_ _a\"></span>Pasivos <span class=\"_ _4\"> </span>financieros <span class=\"_ _7\"> </span>a<span class=\"_ _a\"></span>lternativos\u201d <span class=\"_ _4\"> </span>tanto <span class=\"_ _7\"> </span>a <span class=\"_ _4\"> </span>corto <span class=\"_ _7\"> </span>co<span class=\"_ _a\"></span>mo <span class=\"_ _7\"></span>a </span></div><div class=\"t m0 x6d hd y755 ff4 fs6 fc2 sc0 ls0 ws0\">largo plazo seg\u00fan el venc<span class=\"_ _a\"></span>imiento de las o<span class=\"_ _a\"></span>bligaciones de pago, ta<span class=\"_ _a\"></span>l y como se explica en<span class=\"_ _a\"></span> la nota 14.1.<span class=\"_ _9\"></span> </div><div class=\"t m0 x6d hd y2ef ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y2f0 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y2f1 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y756 ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w119 had gs50e\"><div class=\"t m0 x68 h4 y758 ff4 fs2 fc1 sc0 ls0 ws0\">Entidad con participaciones </div><div class=\"t m0 x68 h4 y759 ff4 fs2 fc1 sc0 ls0 ws0\">no dominantes </div></div><div class=\"c w11a h14 gs50f\"><div class=\"t m0 x7d h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w11b h14 gs510\"><div class=\"t m0 x95 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">31.12.2022 (*) </div></div><div class=\"c w11c hae gs511\"><div class=\"t m0 x30 h4 y122 ff4 fs2 fc1 sc0 ls0 ws0\">Participaciones no </div><div class=\"t m0 x1c h4 y57 ff4 fs2 fc1 sc0 ls0 ws0\">dominantes </div></div><div class=\"c w11d hae gs512\"><div class=\"t m0 x68 h4 y122 ff4 fs2 fc1 sc0 ls0 ws0\">Resultado Atribuido a </div><div class=\"t m0 x4f h4 y57 ff4 fs2 fc1 sc0 ls0 ws0\">los minoritarios </div></div><div class=\"c w11e hae gs513\"><div class=\"t m0 x68 h4 y122 ff4 fs2 fc1 sc0 ls0 ws0\">Participaciones no </div><div class=\"t m0 x1e h4 y57 ff4 fs2 fc1 sc0 ls0 ws0\">dominantes </div></div><div class=\"c w11c hae gs514\"><div class=\"t m0 x68 h4 y122 ff4 fs2 fc1 sc0 ls0 ws0\">Resultado Atribuido a </div><div class=\"t m0 x1e h4 y57 ff4 fs2 fc1 sc0 ls0 ws0\">los minoritarios </div></div><div class=\"c w119 h11 gs515\"><div class=\"t m0 x68 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">Latam </div></div><div class=\"c w11c h11 gs516\"><div class=\"t m0 x28 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">737<span class=\"ls0\"> </span></div></div><div class=\"c w11d h11 gs517\"><div class=\"t m0 x12e h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">(<span class=\"ls4\">199</span>) </div></div><div class=\"c w11e h11 gs518\"><div class=\"t m0 x4c h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">879<span class=\"ls0\"> </span></div></div><div class=\"c w11c h11 gs519\"><div class=\"t m0 x19 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">42<span class=\"ls0\"> </span></div></div><div class=\"c w119 h12 gs51a\"><div class=\"t m0 x68 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Nervi\u00f3n Industries </div></div><div class=\"c w11c h12 gs51b\"><div class=\"t m0 x28 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">190<span class=\"ls0\"> </span></div></div><div class=\"c w11d h12 gs51c\"><div class=\"t m0 x26 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">101<span class=\"ls0\"> </span></div></div><div class=\"c w11e h12 gs51d\"><div class=\"t m0 x12e h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">89<span class=\"ls0\"> </span></div></div><div class=\"c w11c h12 gs51e\"><div class=\"t m0 x19 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">57<span class=\"ls0\"> </span></div></div><div class=\"c w119 h12 gs51f\"><div class=\"t m0 x68 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Filiales Amper Sistemas </div></div><div class=\"c w11c h12 gs520\"><div class=\"t m0 x4d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(5) </div></div><div class=\"c w11d h12 gs521\"><div class=\"t m0 xc h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w11e h12 gs522\"><div class=\"t m0 x2d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(5) </div></div><div class=\"c w11c h12 gs523\"><div class=\"t m0 xff h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w119 h12 gs524\"><div class=\"t m0 x68 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Amper Ingenio </div></div><div class=\"c w11c h12 gs525\"><div class=\"t m0 x35 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(166) </div></div><div class=\"c w11d h12 gs526\"><div class=\"t m0 x26 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(76) </div></div><div class=\"c w11e h12 gs527\"><div class=\"t m0 x16 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(262) </div></div><div class=\"c w11c h12 gs528\"><div class=\"t m0 x35 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(103) </div></div><div class=\"c w119 h11 gs529\"><div class=\"t m0 x68 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">Wireless Watts  </div></div><div class=\"c w11c h11 gs52a\"><div class=\"t m0 xff h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w11d h11 gs52b\"><div class=\"t m0 x12e h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">(<span class=\"ls4\">196</span>) </div></div><div class=\"c w11e h11 gs52c\"><div class=\"t m0 x26 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w11c h11 gs52d\"><div class=\"t m0 x35 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">(194) </div></div><div class=\"c w119 h12 gs52e\"><div class=\"t m0 x68 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Proes </div></div><div class=\"c w11c h12 gs52f\"><div class=\"t m0 x28 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">8<span class=\"ls4\">54</span> </div></div><div class=\"c w11d h12 gs530\"><div class=\"t m0 x4d h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">51<span class=\"ls0\"> </span></div></div><div class=\"c w11e h12 gs531\"><div class=\"t m0 x4c h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">885<span class=\"ls0\"> </span></div></div><div class=\"c w11c h12 gs532\"><div class=\"t m0 x28 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">158<span class=\"ls0\"> </span></div></div><div class=\"c w119 h12 gs533\"><div class=\"t m0 x68 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Elinsa </div></div><div class=\"c w11c h12 gs534\"><div class=\"t m0 xff h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w11d h12 gs535\"><div class=\"t m0 x2d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">2.764 </div></div><div class=\"c w11e h12 gs536\"><div class=\"t m0 x26 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w11c h12 gs537\"><div class=\"t m0 x26 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(72) </div></div><div class=\"c w119 h12 gs538\"><div class=\"t m0 x68 h4 y5c ff4 fs2 fc2 sc0 ls1a ws0\">TfS<span class=\"ls0\"> </span></div></div><div class=\"c w11c h12 gs539\"><div class=\"t m0 x28 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">19<span class=\"ls0\">6 </span></div></div><div class=\"c w11d h12 gs53a\"><div class=\"t m0 x12e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(186) </div></div><div class=\"c w11e h12 gs53b\"><div class=\"t m0 x4c h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">483<span class=\"ls0\"> </span></div></div><div class=\"c w11c h12 gs53c\"><div class=\"t m0 x35 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(125) </div></div><div class=\"c w119 h12 gs53d\"><div class=\"t m0 x68 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Energy Colombia </div></div><div class=\"c w11c h12 gs53e\"><div class=\"t m0 xff h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w11d h12 gs53f\"><div class=\"t m0 x4d h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">14<span class=\"ls0\"> </span></div></div><div class=\"c w11e h12 gs540\"><div class=\"t m0 x4c h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">212<span class=\"ls0\"> </span></div></div><div class=\"c w11c h12 gs541\"><div class=\"t m0 x19 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">75<span class=\"ls0\"> </span></div></div><div class=\"c w119 h11 gs542\"><div class=\"t m0 x68 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">VDi Channel </div></div><div class=\"c w11c h11 gs543\"><div class=\"t m0 x28 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">659<span class=\"ls0\"> </span></div></div><div class=\"c w11d h11 gs544\"><div class=\"t m0 x26 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">134<span class=\"ls0\"> </span></div></div><div class=\"c w11e h11 gs545\"><div class=\"t m0 x4c h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">821<span class=\"ls0\"> </span></div></div><div class=\"c w11c h11 gs546\"><div class=\"t m0 xb h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">-  </div></div><div class=\"c w119 h12 gs547\"><div class=\"t m0 x68 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Alfred Smart Systems </div></div><div class=\"c w11c h12 gs548\"><div class=\"t m0 x35 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(476) </div></div><div class=\"c w11d h12 gs549\"><div class=\"t m0 x12e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(462) </div></div><div class=\"c w11e h12 gs54a\"><div class=\"t m0 x12e h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">13<span class=\"ls0\"> </span></div></div><div class=\"c w11c h12 gs54b\"><div class=\"t m0 x35 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(785) </div></div><div class=\"c w119 h12 gs54c\"><div class=\"t m0 x68 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Robert West </div></div><div class=\"c w11c h12 gs54d\"><div class=\"t m0 x19 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">47<span class=\"ls0\"> </span></div></div><div class=\"c w11d h12 gs54e\"><div class=\"t m0 x26 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(<span class=\"ls4\">30</span>) </div></div><div class=\"c w11e h12 gs54f\"><div class=\"t m0 x12e h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">79<span class=\"ls0\"> </span></div></div><div class=\"c w11c h12 gs550\"><div class=\"t m0 x4d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(9) </div></div><div class=\"c w119 h14 gs551\"><div class=\"t m0 x68 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Atlas </div></div><div class=\"c w11c h14 gs552\"><div class=\"t m0 xff h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w11d h14 gs553\"><div class=\"t m0 xc h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w11e h14 gs554\"><div class=\"t m0 x2c h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(43) </div></div><div class=\"c w11c h14 gs555\"><div class=\"t m0 x26 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(49) </div></div><div class=\"c w119 h1d gs556\"><div class=\"t m0 x1a h4 y70 ff4 fs2 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c w11c h1d gs557\"><div class=\"t m0 x12e h4 yb7 ff4 fs2 fc1 sc0 ls0 ws0\">2.036 </div></div><div class=\"c w11d h1d gs558\"><div class=\"t m0 x2d h4 yb7 ff4 fs2 fc1 sc0 ls0 ws0\">1.915 </div></div><div class=\"c w11e h1d gs559\"><div class=\"t m0 x60 h4 yb7 ff4 fs2 fc1 sc0 ls0 ws0\">3.151 </div></div><div class=\"c w11c h1d gs55a\"><div class=\"t m0 x2c h4 yb7 ff4 fs2 fc1 sc0 ls0 ws0\">(1.005) </div></div><div class=\"c w11f h16 gs55b\"><div class=\"t m0 x68 hf y125 ff4 fsa fc2 sc0 ls0 ws0\">(*) Datos ree<span class=\"_ _3\"></span>xpresados. Ver Nota<span class=\"_ _3\"></span> 2.1 <span class=\"_ _34\"> </span><span class=\"ff3 fs2\"> </span></div></div><div class=\"c w2 h0_1 gs55d\"><div class=\"t m0 x6d hd y1a9 ff4 fs6 fc2 sc0 ls14 ws0\">A <span class=\"_ _a\"></span><span class=\"ls0\">co<span class=\"_ _a\"></span>ntinuaci\u00f3n, <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>detalla<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>las <span class=\"_ _9\"></span>princip<span class=\"_ _a\"></span>ales <span class=\"_ _a\"></span>magn<span class=\"_ _a\"></span>itudes <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>b<span class=\"_ _a\"></span>alance <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>cuenta<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>resultados<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>asociad<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>a </span></div><div class=\"t m0 x6d hd y1aa ff4 fs6 fc2 sc0 ls0 ws0\">las participaciones no<span class=\"_ _a\"></span> dominantes:<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1ab ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w121 hac gs55e\"><div class=\"t m0 x139 hf y74f ff3 fs2 fc1 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w122 hac gs55f\"><div class=\"t m0 x139 hf y74f ff3 fs2 fc1 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w123 h2a gs560\"><div class=\"t m0 x61 h4 yfa ff4 fs2 fc1 sc0 ls0 ws0\">Activo </div></div><div class=\"c w124 h2a gs561\"><div class=\"t m0 x5 h4 yfa ff4 fs2 fc1 sc0 ls0 ws0\">Pasivo </div></div><div class=\"c w125 h2a gs562\"><div class=\"t m0 x24 h4 yf9 ff4 fs2 fc1 sc0 ls0 ws0\">Cifra </div><div class=\"t m0 x5 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Negocio </div></div><div class=\"c w126 h2a gs563\"><div class=\"t m0 x9f h4 yf9 ff4 fs2 fc1 sc0 ls0 ws0\">Resultado </div><div class=\"t m0 x1d h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Neto </div></div><div class=\"c w124 h2a gs564\"><div class=\"t m0 x61 h4 yfa ff4 fs2 fc1 sc0 ls0 ws0\">Activo </div></div><div class=\"c w127 h2a gs565\"><div class=\"t m0 x5 h4 yfa ff4 fs2 fc1 sc0 ls0 ws0\">Pasivo </div></div><div class=\"c w128 h2a gs566\"><div class=\"t m0 x24 h4 yf9 ff4 fs2 fc1 sc0 ls0 ws0\">Cifra </div><div class=\"t m0 x5 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Negocio </div></div><div class=\"c w19 h2a gs567\"><div class=\"t m0 x9f h4 yf9 ff4 fs2 fc1 sc0 ls0 ws0\">Resultado </div><div class=\"t m0 x1d h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Neto </div></div><div class=\"c w120 h12 gs568\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Grupo eLandia </div></div><div class=\"c w123 h12 gs569\"><div class=\"t m0 x10e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">3.424 </div></div><div class=\"c w124 h12 gs56a\"><div class=\"t m0 x10e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">2.142 </div></div><div class=\"c w125 h12 gs56b\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">32<span class=\"ls0\"> </span></div></div><div class=\"c w126 h12 gs56c\"><div class=\"t m0 x1e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(179) </div></div><div class=\"c w124 h12 gs56d\"><div class=\"t m0 x10e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">3.854 </div></div><div class=\"c w127 h12 gs56e\"><div class=\"t m0 x10e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">2.281 </div></div><div class=\"c w128 h12 gs56f\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">79<span class=\"ls0\"> </span></div></div><div class=\"c w19 h12 gs570\"><div class=\"t m0 x33 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">61<span class=\"ls0\"> </span></div></div><div class=\"c w120 h11 gs571\"><div class=\"t m0 x13 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">Medidata Infor. </div></div><div class=\"c w123 h11 gs572\"><div class=\"t m0 x10e h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">1.181 </div></div><div class=\"c w124 h11 gs573\"><div class=\"t m0 x10e h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">1.402 </div></div><div class=\"c w125 h11 gs574\"><div class=\"t m0 x22 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w126 h11 gs575\"><div class=\"t m0 x25 h4 y5a ff4 fs2 fc2 sc0 ls9 ws0\">(2<span class=\"ls0\">0) </span></div></div><div class=\"c w124 h11 gs576\"><div class=\"t m0 x10e h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">1.181 </div></div><div class=\"c w127 h11 gs577\"><div class=\"t m0 x10e h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">1.380 </div></div><div class=\"c w128 h11 gs578\"><div class=\"t m0 x22 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w19 h11 gs579\"><div class=\"t m0 x25 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">(19) </div></div><div class=\"c w120 h12 gs57a\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Grupo Nervi\u00f3n </div></div><div class=\"c w123 h12 gs57b\"><div class=\"t m0 x23 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">676<span class=\"ls0\"> </span></div></div><div class=\"c w124 h12 gs57c\"><div class=\"t m0 x1e h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">23<span class=\"ls0\"> </span></div></div><div class=\"c w125 h12 gs57d\"><div class=\"t m0 x1e h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">733<span class=\"ls0\"> </span></div></div><div class=\"c w126 h12 gs57e\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">101<span class=\"ls0\"> </span></div></div><div class=\"c w124 h12 gs57f\"><div class=\"t m0 x10e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.058 </div></div><div class=\"c w127 h12 gs580\"><div class=\"t m0 x23 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">172<span class=\"ls0\"> </span></div></div><div class=\"c w128 h12 gs581\"><div class=\"t m0 x4b h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.064 </div></div><div class=\"c w19 h12 gs582\"><div class=\"t m0 x33 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">57<span class=\"ls0\"> </span></div></div><div class=\"c w120 h12 gs583\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Amper Ingenio </div></div><div class=\"c w123 h12 gs584\"><div class=\"t m0 x25 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1 </div></div><div class=\"c w124 h12 gs585\"><div class=\"t m0 x23 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">282<span class=\"ls0\"> </span></div></div><div class=\"c w125 h12 gs586\"><div class=\"t m0 x22 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w126 h12 gs587\"><div class=\"t m0 x25 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(76) </div></div><div class=\"c w124 h12 gs588\"><div class=\"t m0 x25 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">6 </div></div><div class=\"c w127 h12 gs589\"><div class=\"t m0 x23 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">263<span class=\"ls0\"> </span></div></div><div class=\"c w128 h12 gs58a\"><div class=\"t m0 x22 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w19 h12 gs58b\"><div class=\"t m0 x1e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(103) </div></div><div class=\"c w120 h12 gs58c\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Wireless Watts </div></div><div class=\"c w123 h12 gs58d\"><div class=\"t m0 x23 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">607<span class=\"ls0\"> </span></div></div><div class=\"c w124 h12 gs58e\"><div class=\"t m0 x23 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">848<span class=\"ls0\"> </span></div></div><div class=\"c w125 h12 gs58f\"><div class=\"t m0 x22 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w126 h12 gs590\"><div class=\"t m0 x1e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(<span class=\"ls4\">196</span>) </div></div><div class=\"c w124 h12 gs591\"><div class=\"t m0 x23 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">649<span class=\"ls0\"> </span></div></div><div class=\"c w127 h12 gs592\"><div class=\"t m0 x23 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">711<span class=\"ls0\"> </span></div></div><div class=\"c w128 h12 gs593\"><div class=\"t m0 x22 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w19 h12 gs594\"><div class=\"t m0 x1e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(194) </div></div><div class=\"c w120 h11 gs595\"><div class=\"t m0 x13 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">Proes </div></div><div class=\"c w123 h11 gs596\"><div class=\"t m0 x10e h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">3.119 </div></div><div class=\"c w124 h11 gs597\"><div class=\"t m0 x10e h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">2.189 </div></div><div class=\"c w125 h11 gs598\"><div class=\"t m0 x4b h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">1.401 </div></div><div class=\"c w126 h11 gs599\"><div class=\"t m0 x33 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">51<span class=\"ls0\"> </span></div></div><div class=\"c w124 h11 gs59a\"><div class=\"t m0 x10e h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">2.571 </div></div><div class=\"c w127 h11 gs59b\"><div class=\"t m0 x10e h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">1.729 </div></div><div class=\"c w128 h11 gs59c\"><div class=\"t m0 x4b h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">1.044 </div></div><div class=\"c w19 h11 gs59d\"><div class=\"t m0 x18 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">158<span class=\"ls0\"> </span></div></div><div class=\"c w120 h12 gs59e\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Elinsa </div></div><div class=\"c w123 h12 gs59f\"><div class=\"t m0 x5b h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">16.607 </div></div><div class=\"c w124 h12 gs5a0\"><div class=\"t m0 x5b h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">13.500 </div></div><div class=\"c w125 h12 gs5a1\"><div class=\"t m0 x7a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">26.738 </div></div><div class=\"c w126 h12 gs5a2\"><div class=\"t m0 x4f h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">2.7<span class=\"ls4\">64</span> </div></div><div class=\"c w124 h12 gs5a3\"><div class=\"t m0 x5b h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">14.215 </div></div><div class=\"c w127 h12 gs5a4\"><div class=\"t m0 x5b h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">14.679 </div></div><div class=\"c w128 h12 gs5a5\"><div class=\"t m0 x7a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">19.077 </div></div><div class=\"c w19 h12 gs5a6\"><div class=\"t m0 x25 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(72) </div></div><div class=\"c w120 h12 gs5a7\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls1a ws0\">TfS<span class=\"ls0\"> </span></div></div><div class=\"c w123 h12 gs5a8\"><div class=\"t m0 x10e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.781 </div></div><div class=\"c w124 h12 gs5a9\"><div class=\"t m0 x10e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.928 </div></div><div class=\"c w125 h12 gs5aa\"><div class=\"t m0 x1e h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">109<span class=\"ls0\"> </span></div></div><div class=\"c w126 h12 gs5ab\"><div class=\"t m0 x1e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(186) </div></div><div class=\"c w124 h12 gs5ac\"><div class=\"t m0 x10e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.712 </div></div><div class=\"c w127 h12 gs5ad\"><div class=\"t m0 x10e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.621 </div></div><div class=\"c w128 h12 gs5ae\"><div class=\"t m0 x18 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">11<span class=\"ls0\"> </span></div></div><div class=\"c w19 h12 gs5af\"><div class=\"t m0 x1e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(125) </div></div><div class=\"c w120 h14 gs5b0\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Enery Colombia </div></div><div class=\"c w123 h14 gs5b1\"><div class=\"t m0 x20 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w124 h14 gs5b2\"><div class=\"t m0 x20 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w125 h14 gs5b3\"><div class=\"t m0 x1e h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">424<span class=\"ls0\"> </span></div></div><div class=\"c w126 h14 gs5b4\"><div class=\"t m0 x33 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">14<span class=\"ls0\"> </span></div></div><div class=\"c w124 h14 gs5b5\"><div class=\"t m0 x23 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">311<span class=\"ls0\"> </span></div></div><div class=\"c w127 h14 gs5b6\"><div class=\"t m0 x23 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">198<span class=\"ls0\"> </span></div></div><div class=\"c w128 h14 gs5b7\"><div class=\"t m0 x1e h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">342<span class=\"ls0\"> </span></div></div><div class=\"c w19 h14 gs5b8\"><div class=\"t m0 x33 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">75<span class=\"ls0\"> </span></div></div><div class=\"c w120 h11 gs5b9\"><div class=\"t m0 x13 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">VdI Channel </div></div><div class=\"c w123 h11 gs5ba\"><div class=\"t m0 x10e h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">1.407 </div></div><div class=\"c w124 h11 gs5bb\"><div class=\"t m0 x23 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">749<span class=\"ls0\"> </span></div></div><div class=\"c w125 h11 gs5bc\"><div class=\"t m0 x4b h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">1.024 </div></div><div class=\"c w126 h11 gs5bd\"><div class=\"t m0 x18 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">134<span class=\"ls0\"> </span></div></div><div class=\"c w124 h11 gs5be\"><div class=\"t m0 x10e h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">1.181 </div></div><div class=\"c w127 h11 gs5bf\"><div class=\"t m0 x23 h4 y5a ff4 fs2 fc2 sc0 ls4 ws0\">360<span class=\"ls0\"> </span></div></div><div class=\"c w128 h11 gs5c0\"><div class=\"t m0 x33 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">2 </div></div><div class=\"c w19 h11 gs5c1\"><div class=\"t m0 x2b h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w120 h12 gs5c2\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Alfred Smart Syst. </div></div><div class=\"c w123 h12 gs5c3\"><div class=\"t m0 x10e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">2.763 </div></div><div class=\"c w124 h12 gs5c4\"><div class=\"t m0 x10e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">3.643 </div></div><div class=\"c w125 h12 gs5c5\"><div class=\"t m0 x4b h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.871 </div></div><div class=\"c w126 h12 gs5c6\"><div class=\"t m0 x1e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(462) </div></div><div class=\"c w124 h12 gs5c7\"><div class=\"t m0 x10e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.808 </div></div><div class=\"c w127 h12 gs5c8\"><div class=\"t m0 x10e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">2.274 </div></div><div class=\"c w128 h12 gs5c9\"><div class=\"t m0 x4b h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.500 </div></div><div class=\"c w19 h12 gs5ca\"><div class=\"t m0 x1e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(785) </div></div><div class=\"c w120 h12 gs5cb\"><div class=\"t m0 x13 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Robert West </div></div><div class=\"c w123 h12 gs5cc\"><div class=\"t m0 x23 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">435<span class=\"ls0\"> </span></div></div><div class=\"c w124 h12 gs5cd\"><div class=\"t m0 x23 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">465<span class=\"ls0\"> </span></div></div><div class=\"c w125 h12 gs5ce\"><div class=\"t m0 x1e h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">996<span class=\"ls0\"> </span></div></div><div class=\"c w126 h12 gs5cf\"><div class=\"t m0 x25 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(<span class=\"ls4\">30</span>) </div></div><div class=\"c w124 h12 gs5d0\"><div class=\"t m0 x23 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">335<span class=\"ls0\"> </span></div></div><div class=\"c w127 h12 gs5d1\"><div class=\"t m0 x23 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">342<span class=\"ls0\"> </span></div></div><div class=\"c w128 h12 gs5d2\"><div class=\"t m0 x1e h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">754<span class=\"ls0\"> </span></div></div><div class=\"c w19 h12 gs5d3\"><div class=\"t m0 xa h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">(9) </div></div><div class=\"c w120 h82 gs5d4\"><div class=\"t m0 x13 h4 y591 ff4 fs2 fc2 sc0 ls0 ws0\">Atlas </div></div><div class=\"c w123 h82 gs5d5\"><div class=\"t m0 x20 h4 y591 ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w124 h82 gs5d6\"><div class=\"t m0 x20 h4 y591 ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w125 h82 gs5d7\"><div class=\"t m0 x22 h4 y591 ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w126 h82 gs5d8\"><div class=\"t m0 x2b h4 y591 ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w124 h82 gs5d9\"><div class=\"t m0 x10e h4 y591 ff4 fs2 fc2 sc0 ls0 ws0\">1.502 </div></div><div class=\"c w127 h82 gs5da\"><div class=\"t m0 x10e h4 y591 ff4 fs2 fc2 sc0 ls0 ws0\">1.539 </div></div><div class=\"c w128 h82 gs5db\"><div class=\"t m0 x1e h4 y591 ff4 fs2 fc2 sc0 ls4 ws0\">453<span class=\"ls0\"> </span></div></div><div class=\"c w19 h82 gs5dc\"><div class=\"t m0 x25 h4 y591 ff4 fs2 fc2 sc0 ls0 ws0\">(49) </div></div><div class=\"c w120 h8a gs5de\"><div class=\"t m0 x4c h4 y429 ff4 fs2 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c w123 h8a gs5df\"><div class=\"t m0 x5b h4 y429 ff4 fs2 fc1 sc0 ls0 ws0\">32.001 </div></div><div class=\"c w124 h8a gs5e0\"><div class=\"t m0 x5b h4 y429 ff4 fs2 fc1 sc0 ls0 ws0\">27.171 </div></div><div class=\"c w125 h8a gs5e1\"><div class=\"t m0 x7a h4 y429 ff4 fs2 fc1 sc0 ls0 ws0\">33.328 </div></div><div class=\"c w126 h8a gs5e2\"><div class=\"t m0 x4f h4 y429 ff4 fs2 fc1 sc0 ls0 ws0\">1.915 </div></div><div class=\"c w124 h8a gs5e3\"><div class=\"t m0 x5b h4 y429 ff4 fs2 fc1 sc0 ls0 ws0\">30.383 </div></div><div class=\"c w127 h8a gs5e4\"><div class=\"t m0 x5b h4 y429 ff4 fs2 fc1 sc0 ls0 ws0\">27.549 </div></div><div class=\"c w128 h8a gs5e5\"><div class=\"t m0 x7a h4 y429 ff4 fs2 fc1 sc0 ls0 ws0\">24.326 </div></div><div class=\"c w19 h8a gs5e6\"><div class=\"t m0 xa1 h4 y429 ff4 fs2 fc1 sc0 ls0 ws0\">(1.005) </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "     12. Provisiones No Corrientes  El ep\u00edgrafe se refiere principalmente a provisiones para hacer frente a la liquidaci\u00f3n de las sociedades que el Grupo Amper tiene en Latinoam\u00e9rica, as\u00ed como al registro de provisiones para riesgos y gastos de  todas  las  filiales  del  Grupo  Amper  que  est\u00e1n  determinados  por  pasivos  contingentes  con  alta probabilidad de desembolsos, si bien no es posible concretar el momento de los mismos.   Al cierre del ejercicio 2023 y 2022 contin\u00faan los tr\u00e1mites jur\u00eddico-mercantiles iniciados en el ejercicio 2016 para el cierre y liquidaci\u00f3n de las filiales (Notas 2.7).   El  presente  ep\u00edgrafe  incluye  principalmente  provisiones  para  hacer  frente  a  la  liquidaci\u00f3n  y  otros pasivos de las sociedades que el Grupo Amper tiene en Latinoam\u00e9rica, as\u00ed provisiones para riesgos y gastos del resto de filiales del Grupo Amper.  Los asesores legales, as\u00ed como los expertos independientes contratados para la realizaci\u00f3n del cierre y liquidaci\u00f3n  de  las  citadas  filiales  estiman  que  de  la  resoluci\u00f3n  de  dichos  procesos  no se  derivar\u00e1n situaciones  adversas  a  la  Sociedad  Dominante  que  hagan  necesario  contabilizar  provisiones adicionales a las registradas en las presentes cuentas anuales consolidadas.           ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "13. Deuda Financiera con Entidades de Cr\u00e9dito y Obligaciones de Renta Fija   El desglose del ep\u00edgrafe Deuda Financiera a corto plazo y a largo plazo a 31 de diciembre de 2023 y 2022 es el siguiente (miles de euros): 31.12.2023 31.12.2022 Corto plazo Largo plazo Corto plazo Largo plazo Pasivos  Financieros  con Entidades de Cr\u00e9dito 24.119 21.119 21.428 19.070 Obligaciones de renta fija 51.700 - 59.000 - Total Deuda Financiera 75.819 21.119 80.428 19.070   A continuaci\u00f3n, se desglosan el coste amortizado y valor nominal de principal e intereses del pasivo financieros con entidades de cr\u00e9dito a largo plazo:   31 de diciembre de 2023 Coste amortizado al 31/12/23 Valor nominal de principal e intereses  Total nominal Intereses Impl\u00edcitos 2025 2026 2027-\u2026 Pasivos Financieros con Entidades de Cr\u00e9dito 21.119 4.703 7.839 10.974 23.516 2.397 Total 21.119 4.703 7.839 10.974 23.516 2.397    Vencimiento y detalle de la deuda financiera con entidades de cr\u00e9dito y obligaciones de renta fija a 31 de diciembre de 2023  Los saldos de los pasivos financieros con  entidades de cr\u00e9dito y obligaciones de renta fija  a 31 de diciembre  de  2023  as\u00ed  como  los  vencimientos  previstos  en  concepto  de  amortizaci\u00f3n  eran  los siguientes (en miles de euros):  Saldo al 31.12.2023 Corto Plazo Largo Plazo 2024 2025 2026 2027 -\u2026 Total largo plazo  Financiaci\u00f3n Aval ICO-Covid 15.932 4.143 4.081 3.784 3.924 11.789  Financiaci\u00f3n con garant\u00eda ICO 8.990 1.998 1.538 1.538 3.916 6.992  Financiaci\u00f3n Bancaria 20.316 17.978 1.435 754 149 2.338  Obligaciones de renta fija 51.700 51.700 - - - - Total 96.938 75.819 7.054 6.076 7.989 21.119    Financiaci\u00f3n Aval ICO-Covid  Durante el ejercicio 2020 el grupo Amper y una serie de entidades financieras formalizaron por importe de 22,6 millones de euros la financiaci\u00f3n bajo la l\u00ednea de avales del Estado concedida por el Ministerio de Asuntos Econ\u00f3micos y Transformaci\u00f3n Digital y gestionado por el Instituto de Cr\u00e9dito Oficial (ICO), para  paliar  los  efectos  econ\u00f3micos  del  Covid-19  conforme  al  Real  Decreto-ley  8/2020  de  Medidas Urgentes Extraordinarias para hacer frente al impacto econ\u00f3mico y social del Covid-19.   Estos pr\u00e9stamos devengan un tipo de inter\u00e9s medio del entorno del 2,25% (fijo), y presentan en su firma original un a\u00f1o de carencia y un repago en cuotas trimestrales en un periodo de 4 a\u00f1os.   En el ejercicio 2021, y consecuencia del RD 34/2020 de 17 de noviembre, el grupo Amper  ampli\u00f3 1 a\u00f1o  el  plazo de  carencia  (hasta  el mes  de  mayo  del  ejercicio  2022)  y  2  a\u00f1os  m\u00e1s  de  vencimiento (hasta el ejercicio 2028).   Atendiendo al calendario de amortizaci\u00f3n, el Grupo Amper ha registrado las cuotas a pagar a largo plazo por importe de 11.789 miles de euros.    Financiaci\u00f3n Bancaria con garant\u00eda ICO   Se incluye bajo este ep\u00edgrafe el pr\u00e9stamo otorgado por la entidad financiera EBN y el ICO, por importe de 9 millones de euros (al 50% cada uno), con un plazo de vencimiento de 5 a\u00f1os y con un tipo de inter\u00e9s de Euribor +3%.   Esta  financiaci\u00f3n  de  apoyo  estrat\u00e9gico  est\u00e1  dirigida  a  potenciar  el  proyecto  que  la  filial  del  Grupo Nervi\u00f3n Naval Offshore lleva a cabo en la planta de As Somozas (A Coru\u00f1a) con la fabricaci\u00f3n de componentes de e\u00f3lica marina.    Financiaci\u00f3n Bancaria  A 31 de diciembre de 2023, el Grupo Amper ten\u00eda diversos tipos de financiaci\u00f3n bancaria en cada una de las regiones, tal y como se expone a continuaci\u00f3n:  Saldo al 31.12.2023 Corto Plazo 2024 Largo Plazo Pr\u00e9stamos y l\u00edneas de cr\u00e9dito 4.392 2.142 2.250 L\u00edneas de circulante (anticipos de facturas y confirming) 14.770 14.770 - Financiaci\u00f3n Local Extranjero 1.154 1.066 88 Total 20.316 17.978 2.338   -  Pr\u00e9stamos y L\u00edneas de cr\u00e9dito  El Grupo tiene contratadas l\u00edneas de cr\u00e9dito y pr\u00e9stamos no dispuestas por importe de 1,6 millones de euros.    El tipo de inter\u00e9s medio devengado de las l\u00edneas de financiaci\u00f3n han sido del 5% (3% en 2022) y est\u00e1 referenciado al Euribor 12 meses.  Asimismo, figuran por importe de 1.685 miles de euros, los importes pendientes de pago conforme  los  planes  de  reestructuraci\u00f3n  de  deuda  alcanzados  con  determinadas entidades financieras previa a la entrada en el Grupo Amper, con un tipo de inter\u00e9s fijo que  oscila  entre  el  2,25%,  y  el  2,5%,  de  las  compa\u00f1\u00edas  filiales  adquiridas  en  los ejercicios 2021 y 2020     -  L\u00edneas de circulante (anticipos de facturas y otros)  Se registran fundamentalmente l\u00edneas de anticipos de facturas y de comercio exterior. Dichas l\u00edneas tienen vencimientos anuales, si bien son renovadas de manera ordinaria todos los  a\u00f1os.  Est\u00e1n referenciadas al  Euribor 12 meses m\u00e1s unos diferenciales que oscilan entre el 2,5 y el 3%.  A  31  de  diciembre  de  2023,  el  Grupo  tiene  contratadas  l\u00edneas  de  descuento  no dispuestas por importe de 21,1 millones de euros (17,5 millones de euros en 2022).    -  Financiaci\u00f3n Local Extranjero  La financiaci\u00f3n de filiales extranjeras recoge fundamentalmente a financiaci\u00f3n local en las sucursales y filiales respectivamente de Per\u00fa y Reino Unido de p\u00f3lizas de pr\u00e9stamos (en moneda  local)  dispuestas  al  31  de  diciembre  de  2023  por  importes  de  1.154  miles  de euros, que devengan un tipo de inter\u00e9s de mercado local.   El valor razonable de los cr\u00e9ditos a tipo fijo es similar al de su coste amortizado .  El Grupo Amper ha atendido puntualmente sus obligaciones relativas a estos pasivos financieros con entidades de cr\u00e9dito corrientes durante el ejercicio 2023.   Obligaciones de renta fija  Se  encuentran  registradas  en  el  presente  ep\u00edgrafe  las  emisiones  de  pagar\u00e9s  amparadas  bajos  los distintos  Programas  de  Pagar\u00e9s  emitidos  y  admitidos  en  el  MARF,  conforme  las  siguientes caracter\u00edsticas:  Saldo Dispuesto al 31.12.2023 Saldo  L\u00edmite  Vencimientos Vigencia del  programa Tipos de inter\u00e9s (medio)  Programa Pagar\u00e9s \u201c2022\u201d 15.300 - Enero - Abril 2024 Noviembre 2023 6,98%  Programa Pagar\u00e9s \u201c2023\u201d 36.400 80.000 Enero - Junio 2024 Diciembre 2024 7,59% Total 51.700 80.000   El Mercado de Renta Fija de BME -MARF- admiti\u00f3 el pasado 5 de diciembre de 2023, el Programa de Pagar\u00e9s Amper 2023 por un importe nominal m\u00e1ximo de 80 millones de euros aprobado por el Consejo de Administraci\u00f3n de la Sociedad Dominante.   Este Programa permitir\u00e1 a Amper emitir pagar\u00e9s con nominales unitarios de 100.000 euros y fechas de vencimiento que podr\u00e1n oscilar entre los 3 y los 730 d\u00edas. Renta 4 Banco, S.A. act\u00faa como Entidad Directora y Entidad Agente y conjuntamente con Banca March, S.A. como Entidades Colocadoras del Programa y realizar\u00e1n la colocaci\u00f3n de los pagar\u00e9s entre inversores cualificados.  Cabe  mencionar  que  durante  el ejercicio  2023  se  han  atendido  vencimientos  por  importe  de  419,8 millones  de  euros  conforme  los  calendarios  previstos  en  cada  una  de  las  fechas  de  amortizaci\u00f3n establecidas en las emisiones de los pagar\u00e9s.  Los  diferentes  Programas  de  Pagar\u00e9s  permiten  atender  las  necesidades  de  liquidez  operativas actuales y aseguran la financiaci\u00f3n del circulante necesaria del Grupo Amper.  Vencimiento y detalle de la deuda financiera a 31 de diciembre de 2022 Los saldos de deudas con entidades de cr\u00e9dito a 31 de diciembre de 2022 as\u00ed como los vencimientos previstos en concepto de amortizaci\u00f3n eran los siguientes (en miles de euros): Saldo al 31.12.2022 Corto Plazo Largo Plazo 2023 2024 2025 2026 -\u2026 Total largo plazo  Financiaci\u00f3n Aval ICO 19.656 4.265 3.938 3.151 8.302 15.391  Financiaci\u00f3n Bancaria 20.842 17.163 1.724 1.019 936 3.679  Obligaciones de renta fija 59.000 59.000 - - - - Total 99.498 80.428 5.662 4.170 9.238 19.070  A continuaci\u00f3n, se desglosan los importes costes amortizado y valor nominal de principal e intereses de la deuda financiera a largo plazo:  31 de diciembre de 2022 Coste amortizado al 31/12/22 Valor nominal de principal e intereses  Total nominal Intereses Impl\u00edcitos 2024 2025 2026-\u2026 Deuda Financiera Bancaria 19.070 6.509 4.773 10.056 21.338 2.268 Total 19.070 6.509 4.773 10.056 21.338 2.268  Financiaci\u00f3n Aval ICO Durante el ejercicio 2020 el grupo Amper y una serie de entidades financieras formalizaron por importe de 22,6 millones de euros la financiaci\u00f3n bajo la l\u00ednea de avales del Estado concedida por el Ministerio de Asuntos Econ\u00f3micos y Transformaci\u00f3n Digital y gestionado por el Instituto de Cr\u00e9dito Oficial (ICO), para  paliar  los  efectos  econ\u00f3micos  del  Covid-19  conforme  al  Real  Decreto-ley  8/2020  de  Medidas Urgentes Extraordinarias para hacer frente al impacto econ\u00f3mico y social del Covid-19. Estos pr\u00e9stamos devengan un tipo de inter\u00e9s medio del entorno del 2,25% (fijo), y presentan en su firma original un a\u00f1o de carencia y un repago en cuotas trimestrales en un periodo de 4 a\u00f1os.  En el ejercicio 2021, y consecuencia del RD 34/2020 de 17 de noviembre, el grupo Amper ampli\u00f3 1 a\u00f1o  el  plazo de  carencia  (hasta  el mes  de  mayo  del ejercicio  2022)  y  2  a\u00f1os  m\u00e1s  de  vencimiento (hasta el ejercicio 2028).  Atendiendo al calendario de amortizaci\u00f3n, el Grupo Amper ha registrado las cuotas a pagar a largo plazo por importe de 15.391 miles de euros.  Financiaci\u00f3n Bancaria A 31 de diciembre de 2022, el Grupo Amper ten\u00eda diversos tipos de financiaci\u00f3n bancaria en cada una de las regiones, tal y como se expone a continuaci\u00f3n: Saldo al 31.12.2022 Corto Plazo 2023 Largo Plazo Financiaci\u00f3n Local Espa\u00f1a 19.514 15.960 3.554 Financiaci\u00f3n Local Extranjero 1.328 1.203 125 Total 20.842 17.163 3.679 (i)  El segmento industrial del Grupo Amper se muestra en el siguiente detalle:  Saldo al 31.12.2022 Corto Plazo 2023 Largo Plazo Pr\u00e9stamos con entidades financieras 2.258 1.319 939 L\u00edneas de circulante (anticipos de facturas) 5.899 5.899 - Total 8.157 7.218 939  El  segmento  industrial  tiene  contratadas  l\u00edneas  de  cr\u00e9dito  y  l\u00edneas  de  descuento  no dispuestas por importe de 17,5 millones de euros (20,9 millones de euros en 2021). El tipo de inter\u00e9s medio devengado de las l\u00edneas de financiaci\u00f3n y l\u00edneas de descuento han sido del 3% (2,5% en 2021). (ii)  La financiaci\u00f3n de las filiales de tecnolog\u00eda se muestra en el siguiente detalle: Saldo al 31.12.2022 Corto Plazo 2023 Largo Plazo L\u00edneas de circulante (anticipos de facturas) 8.129 8.129 - Financiaci\u00f3n filiales extranjeras 1.328 1.203 125 Pr\u00e9stamos con entidades financieras 2.550 613 1.937 Total 12.007 9.945 2.062 Se  incluyen  l\u00edneas  de  circulante  (fundamentalmente  l\u00edneas  de  anticipos  de  facturas  y comercio  exterior)  por  importe  de  8.129  miles  de  euros  con  vencimiento  anual  si  bien renovable anualmente y con un tipo de  inter\u00e9s  medio referenciado al Euribor 12  meses m\u00e1s un diferencial del 2.5% (2.5% en 2021).  La  financiaci\u00f3n  de  filiales  extranjeras  recoge  fundamentalmente  a  financiaci\u00f3n  local  en Latam y Reino Unido de p\u00f3lizas de pr\u00e9stamos a largo plazo (en d\u00f3lares) dispuestas al 31 de diciembre  de 2022  por importes  de 1.328  miles  de euros,  que devengan  un tipo  de inter\u00e9s de mercado local. Por \u00faltimo, figuran por importe de 2.311 miles de euros, los importes pendientes de pago de  las  filiales  adquiridas  en  los  ejercicios  2022  y  2021  conforme  sendos  planes  de reestructuraci\u00f3n de deuda alcanzados con determinadas entidades financieras previa a la entrada en el Grupo Amper, con un tipo de inter\u00e9s fijo que oscila entre el 2,25%, y el 2,5%. (iii)  La financiaci\u00f3n de la filial de ingenier\u00eda, consecuencia de la incorporaci\u00f3n de Proes en el ejercicio 2022, asciende a un total de 678 miles de euros. La Sociedad con fecha 5 de diciembre de 2020 firm\u00f3 un acuerdo de reestructuraci\u00f3n de la totalidad de su deuda con entidades  bancarias  y  como  consecuencia  de  ello  figuran  las  cantidades  citadas anteriormente. El valor razonable de los cr\u00e9ditos a tipo fijo es similar al de su coste amortizado. Obligaciones de renta fija Se  encuentran  registradas  en  el  presente  ep\u00edgrafe  las  emisiones  de  pagar\u00e9s  amparadas  bajos  los distintos  Programas  de  Pagar\u00e9s  emitidos  y  admitidos  en  el  MARF,  conforme  las  siguientes caracter\u00edsticas: Saldo Dispuesto al 31.12.2022 Saldo L\u00edmite  Vencimientos Vigencia del programa Tipos de inter\u00e9s (medio)  Programa Pagar\u00e9s \u201c2020\u201d 1.600 - Marzo 2023 Noviembre 2020- 21 2,0%  Programa Pagar\u00e9s \u201c2021\u201d 8.800 - Enero-Marzo 2023 Noviembre 2021-22 3,56%  Programa Pagar\u00e9s \u201c2022\u201d 48.600 70.000 Enero-Junio 2023 Noviembre 2022-23 4,20% Total 59.000 70.000 El Mercado de Renta Fija de BME -MARF- admiti\u00f3 el pasado 24 de noviembre de 2022, el Programa de Pagar\u00e9s  Amper  2022 por un importe nominal m\u00e1ximo de  70 millones de  euros aprobado por el Consejo  de  Administraci\u00f3n  de  la  Sociedad  Dominante.  Este  Programa  permitir\u00e1  a  Amper  emitir pagar\u00e9s con nominales unitarios de 100.000 euros y fechas de vencimiento que podr\u00e1n oscilar entre los 3 y los 730 d\u00edas.   14.1 Pasivos Financieros Alternativos No Corrientes El  ep\u00edgrafe  registra  a  31  de  diciembre  de  2023  por  importe  de  14.919  miles  de  euros  el  pasivo financiero a largo plazo correspondiente al registro de la operaci\u00f3n con Growth Capital (Nota 2.3.1.3) A  31  de  diciembre  de  2022,  el  ep\u00edgrafe  inclu\u00eda  por  importe  de  15.000  miles  de  euros,  el  anticipo entregado en el marco de la operaci\u00f3n de financiaci\u00f3n firmada el 6 de diciembre de 2022 entre Amper SA y  Growth Partners Capital, Sociedade de Capital de Risco, S.A. (\u201cGrowth Partners Capital\u201d), para la inversi\u00f3n en proyectos de investigaci\u00f3n y desarrollo del Grupo Amper, que ser\u00e1n gestionados desde una filial portuguesa del mismo certificada al efecto por parte de la Agencia Nacional de Innovaci\u00f3n portuguesa.  El cuadro siguiente muestra la composici\u00f3n del coste amortizado y el calendario de nominal de dicha operaci\u00f3n a 31 de diciembre de 2023 y 2022: 31 de diciembre de 2023 Coste amortizado al 31/12/23 Valor nominal de principal e intereses  Total nominal 2024 2025 2026 2027 Pasivos Financieros Operaci\u00f3n Growth 16.431 1.512 750 750 19.950 22.962 Total 16.431 1.512 750 750 19.950 22.962 31 de diciembre de 2022 Coste amortizado al 31/12/22 Valor nominal de principal e intereses  Total nominal 2023 2024 2025 2026\u2026 Pasivos Financieros Operaci\u00f3n Growth 15.000 - 1.512 750 20.700 22.962 Total 15.000 - 1.512 750 20.700 22.962 Este pasivo tiene asociado un derivado correspondiente a la parte del derecho sobre el incremento del valor de la acci\u00f3n de Amper, S.A. Al cierre del ejercicio el valor del derivado asciende a cero, seg\u00fan se explica en la nota 2.3.1.3.  Asimismo, se inclu\u00edan en el ep\u00edgrafe a 31 de diciembre de 2022, los cr\u00e9ditos comerciales asociados a la financiaci\u00f3n alternativa contratada  a condiciones  de  mercado por  un importe de  10.000 miles de euros referenciado a Euribor y con un periodo de carencia de 4 a\u00f1os con dos a\u00f1os de amortizaciones l ineales de forma trimestral, que devenga un tipo de inter\u00e9s de mercado.  Dicha financiaci\u00f3n ha sido renegociada  en  el  ejercicio  2023,  habi\u00e9ndose  procedido  su  clasificaci\u00f3n  al  ep\u00edgrafe  \u201cPasivos Financieros Alternativos Corrientes\u201d 14.4 Provisiones corrientes El ep\u00edgrafe de \u201cProvisiones a corto plazo\u201d incluye, al 31 de diciembre de 2023, provisiones para atender a la liquidaci\u00f3n y venta de las filiales extranjeras (Nota 12) y de reestructuraci\u00f3n por importe de 1.168 miles de euros (820 miles de euros al 31 de diciembre de 2022).  Dado  el  car\u00e1cter  \u201ccorriente\u201d  de  las  provisiones  registradas  en  el  ep\u00edgrafe,  los  Administradores  de  la Sociedad Dominante no han considerado el efecto del descuento a su valor actual que pudiese afectar al saldo registrado. ",
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   "value": "13. Deuda Financiera con Entidades de Cr\u00e9dito y Obligaciones de Renta Fija   El desglose del ep\u00edgrafe Deuda Financiera a corto plazo y a largo plazo a 31 de diciembre de 2023 y 2022 es el siguiente (miles de euros): 31.12.2023 31.12.2022 Corto plazo Largo plazo Corto plazo Largo plazo Pasivos  Financieros  con Entidades de Cr\u00e9dito 24.119 21.119 21.428 19.070 Obligaciones de renta fija 51.700 - 59.000 - Total Deuda Financiera 75.819 21.119 80.428 19.070 A continuaci\u00f3n, se desglosan el coste amortizado y valor nominal de principal e intereses del pasivo financieros con entidades de cr\u00e9dito a largo plazo: 31 de diciembre de 2023 Coste amortizado al 31/12/23 Valor nominal de principal e intereses  Total nominal Intereses Impl\u00edcitos 2025 2026 2027-\u2026 Pasivos Financieros con Entidades de Cr\u00e9dito 21.119 4.703 7.839 10.974 23.516 2.397 Total 21.119 4.703 7.839 10.974 23.516 2.397 Vencimiento y detalle de la deuda financiera con entidades de cr\u00e9dito y obligaciones de renta fija a 31 de diciembre de 2023 Los saldos de los pasivos financieros con  entidades de cr\u00e9dito y obligaciones de renta fija  a 31 de diciembre  de  2023  as\u00ed  como  los  vencimientos  previstos  en  concepto  de  amortizaci\u00f3n  eran  los siguientes (en miles de euros): Saldo al 31.12.2023 Corto Plazo Largo Plazo 2024 2025 2026 2027 -\u2026 Total largo plazo  Financiaci\u00f3n Aval ICO-Covid 15.932 4.143 4.081 3.784 3.924 11.789  Financiaci\u00f3n con garant\u00eda ICO 8.990 1.998 1.538 1.538 3.916 6.992  Financiaci\u00f3n Bancaria 20.316 17.978 1.435 754 149 2.338  Obligaciones de renta fija 51.700 51.700 - - - - Total 96.938 75.819 7.054 6.076 7.989 21.119 Financiaci\u00f3n Aval ICO-Covid Durante el ejercicio 2020 el grupo Amper y una serie de entidades financieras formalizaron por importe de 22,6 millones de euros la financiaci\u00f3n bajo la l\u00ednea de avales del Estado concedida por el Ministerio de Asuntos Econ\u00f3micos y Transformaci\u00f3n Digital y gestionado por el Instituto de Cr\u00e9dito Oficial (ICO), para  paliar  los  efectos  econ\u00f3micos  del  Covid-19  conforme  al  Real  Decreto-ley  8/2020  de  Medidas Urgentes Extraordinarias para hacer frente al impacto econ\u00f3mico y social del Covid-19.  Estos pr\u00e9stamos devengan un tipo de inter\u00e9s medio del entorno del 2,25% (fijo), y presentan en su firma original un a\u00f1o de carencia y un repago en cuotas trimestrales en un periodo de 4 a\u00f1os.  En el ejercicio 2021, y consecuencia del RD 34/2020 de 17 de noviembre, el grupo Amper  ampli\u00f3 1 a\u00f1o  el  plazo de  carencia  (hasta  el mes  de  mayo  del  ejercicio  2022)  y  2  a\u00f1os  m\u00e1s  de  vencimiento (hasta el ejercicio 2028).  Atendiendo al calendario de amortizaci\u00f3n, el Grupo Amper ha registrado las cuotas a pagar a largo plazo por importe de 11.789 miles de euros. Financiaci\u00f3n Bancaria con garant\u00eda ICO Se incluye bajo este ep\u00edgrafe el pr\u00e9stamo otorgado por la entidad financiera EBN y el ICO, por importe de 9 millones de euros (al 50% cada uno), con un plazo de vencimiento de 5 a\u00f1os y con un tipo de inter\u00e9s de Euribor +3%.  Esta  financiaci\u00f3n  de  apoyo  estrat\u00e9gico  est\u00e1  dirigida  a  potenciar  el  proyecto  que  la  filial  del  Grupo Nervi\u00f3n Naval Offshore lleva a cabo en la planta de As Somozas (A Coru\u00f1a) con la fabricaci\u00f3n de componentes de e\u00f3lica marina.  Financiaci\u00f3n Bancaria A 31 de diciembre de 2023, el Grupo Amper ten\u00eda diversos tipos de financiaci\u00f3n bancaria en cada una de las regiones, tal y como se expone a continuaci\u00f3n: Saldo al 31.12.2023 Corto Plazo 2024 Largo Plazo Pr\u00e9stamos y l\u00edneas de cr\u00e9dito 4.392 2.142 2.250 L\u00edneas de circulante (anticipos de facturas y confirming) 14.770 14.770 - Financiaci\u00f3n Local Extranjero 1.154 1.066 88 Total 20.316 17.978 2.338 -  Pr\u00e9stamos y L\u00edneas de cr\u00e9dito El Grupo tiene contratadas l\u00edneas de cr\u00e9dito y pr\u00e9stamos no dispuestas por importe de 1,6 millones de euros.  El tipo de inter\u00e9s medio devengado de las l\u00edneas de financiaci\u00f3n han sido del 5% (3% en 2022) y est\u00e1 referenciado al Euribor 12 meses. Asimismo, figuran por importe de 1.685 miles de euros, los importes pendientes de pago conforme  los  planes  de  reestructuraci\u00f3n  de  deuda  alcanzados  con  determinadas entidades financieras previa a la entrada en el Grupo Amper, con un tipo de inter\u00e9s fijo que  oscila  entre  el  2,25%,  y  el  2,5%,  de  las  compa\u00f1\u00edas  filiales  adquiridas  en  los ejercicios 2021 y 2020 -  L\u00edneas de circulante (anticipos de facturas y otros) Se registran fundamentalmente l\u00edneas de anticipos de facturas y de comercio exterior. Dichas l\u00edneas tienen vencimientos anuales, si bien son renovadas de manera ordinaria todos los  a\u00f1os.  Est\u00e1n referenciadas al  Euribor 12 meses m\u00e1s unos diferenciales que oscilan entre el 2,5 y el 3%. A  31  de  diciembre  de  2023,  el  Grupo  tiene  contratadas  l\u00edneas  de  descuento  no dispuestas por importe de 21,1 millones de euros (17,5 millones de euros en 2022). -  Financiaci\u00f3n Local Extranjero La financiaci\u00f3n de filiales extranjeras recoge fundamentalmente a financiaci\u00f3n local en las sucursales y filiales respectivamente de Per\u00fa y Reino Unido de p\u00f3lizas de pr\u00e9stamos (en moneda  local)  dispuestas  al  31  de  diciembre  de  2023  por  importes  de  1.154  miles  de euros, que devengan un tipo de inter\u00e9s de mercado local. El valor razonable de los cr\u00e9ditos a tipo fijo es similar al de su coste amortizado . El Grupo Amper ha atendido puntualmente sus obligaciones relativas a estos pasivos financieros con entidades de cr\u00e9dito corrientes durante el ejercicio 2023. Obligaciones de renta fija Se  encuentran  registradas  en  el  presente  ep\u00edgrafe  las  emisiones  de  pagar\u00e9s  amparadas  bajos  los distintos  Programas  de  Pagar\u00e9s  emitidos  y  admitidos  en  el  MARF,  conforme  las  siguientes caracter\u00edsticas: Saldo Dispuesto al 31.12.2023 Saldo  L\u00edmite  Vencimientos Vigencia del  programa Tipos de inter\u00e9s (medio)  Programa Pagar\u00e9s \u201c2022\u201d 15.300 - Enero - Abril 2024 Noviembre 2023 6,98%  Programa Pagar\u00e9s \u201c2023\u201d 36.400 80.000 Enero - Junio 2024 Diciembre 2024 7,59% Total 51.700 80.000 El Mercado de Renta Fija de BME -MARF- admiti\u00f3 el pasado 5 de diciembre de 2023, el Programa de Pagar\u00e9s Amper 2023 por un importe nominal m\u00e1ximo de 80 millones de euros aprobado por el Consejo de Administraci\u00f3n de la Sociedad Dominante.  Este Programa permitir\u00e1 a Amper emitir pagar\u00e9s con nominales unitarios de 100.000 euros y fechas de vencimiento que podr\u00e1n oscilar entre los 3 y los 730 d\u00edas. Renta 4 Banco, S.A. act\u00faa como Entidad Directora y Entidad Agente y conjuntamente con Banca March, S.A. como Entidades Colocadoras del Programa y realizar\u00e1n la colocaci\u00f3n de los pagar\u00e9s entre inversores cualificados. Cabe  mencionar  que  durante  el ejercicio  2023  se  han  atendido  vencimientos  por  importe  de  419,8 millones  de  euros  conforme  los  calendarios  previstos  en  cada  una  de  las  fechas  de  amortizaci\u00f3n establecidas en las emisiones de los pagar\u00e9s. Los  diferentes  Programas  de  Pagar\u00e9s  permiten  atender  las  necesidades  de  liquidez  operativas actuales y aseguran la financiaci\u00f3n del circulante necesaria del Grupo Amper. Vencimiento y detalle de la deuda financiera a 31 de diciembre de 2022 Los saldos de deudas con entidades de cr\u00e9dito a 31 de diciembre de 2022 as\u00ed como los vencimientos previstos en concepto de amortizaci\u00f3n eran los siguientes (en miles de euros): Saldo al 31.12.2022 Corto Plazo Largo Plazo 2023 2024 2025 2026 -\u2026 Total largo plazo  Financiaci\u00f3n Aval ICO 19.656 4.265 3.938 3.151 8.302 15.391  Financiaci\u00f3n Bancaria 20.842 17.163 1.724 1.019 936 3.679  Obligaciones de renta fija 59.000 59.000 - - - - Total 99.498 80.428 5.662 4.170 9.238 19.070 A continuaci\u00f3n, se desglosan los importes costes amortizado y valor nominal de principal e intereses de la deuda financiera a largo plazo: 31 de diciembre de 2022 Coste amortizado al 31/12/22 Valor nominal de principal e intereses  Total nominal Intereses Impl\u00edcitos 2024 2025 2026-\u2026 Deuda Financiera Bancaria 19.070 6.509 4.773 10.056 21.338 2.268 Total 19.070 6.509 4.773 10.056 21.338 2.268 Financiaci\u00f3n Aval ICO Durante el ejercicio 2020 el grupo Amper y una serie de entidades financieras formalizaron por importe de 22,6 millones de euros la financiaci\u00f3n bajo la l\u00ednea de avales del Estado concedida por el Ministerio de Asuntos Econ\u00f3micos y Transformaci\u00f3n Digital y gestionado por el Instituto de Cr\u00e9dito Oficial (ICO), para  paliar  los  efectos  econ\u00f3micos  del  Covid-19  conforme  al  Real  Decreto-ley  8/2020  de  Medidas Urgentes Extraordinarias para hacer frente al impacto econ\u00f3mico y social del Covid-19. Estos pr\u00e9stamos devengan un tipo de inter\u00e9s medio del entorno del 2,25% (fijo), y presentan en su firma original un a\u00f1o de carencia y un repago en cuotas trimestrales en un periodo de 4 a\u00f1os.  En el ejercicio 2021, y consecuencia del RD 34/2020 de 17 de noviembre, el grupo Amper ampli\u00f3 1 a\u00f1o  el  plazo de  carencia  (hasta  el mes  de  mayo  del ejercicio  2022)  y  2  a\u00f1os  m\u00e1s  de  vencimiento (hasta el ejercicio 2028).  Atendiendo al calendario de amortizaci\u00f3n, el Grupo Amper ha registrado las cuotas a pagar a largo plazo por importe de 15.391 miles de euros.  Financiaci\u00f3n Bancaria A 31 de diciembre de 2022, el Grupo Amper ten\u00eda diversos tipos de financiaci\u00f3n bancaria en cada una de las regiones, tal y como se expone a continuaci\u00f3n: Saldo al 31.12.2022 Corto Plazo 2023 Largo Plazo Financiaci\u00f3n Local Espa\u00f1a 19.514 15.960 3.554 Financiaci\u00f3n Local Extranjero 1.328 1.203 125 Total 20.842 17.163 3.679 (i)  El segmento industrial del Grupo Amper se muestra en el siguiente detalle: Saldo al 31.12.2022 Corto Plazo 2023 Largo Plazo Pr\u00e9stamos con entidades financieras 2.258 1.319 939 L\u00edneas de circulante (anticipos de facturas) 5.899 5.899 - Total 8.157 7.218 939 El  segmento  industrial  tiene  contratadas  l\u00edneas  de  cr\u00e9dito  y  l\u00edneas  de  descuento  no dispuestas por importe de 17,5 millones de euros (20,9 millones de euros en 2021). El tipo de inter\u00e9s medio devengado de las l\u00edneas de financiaci\u00f3n y l\u00edneas de descuento han sido del 3% (2,5% en 2021). (ii)  La financiaci\u00f3n de las filiales de tecnolog\u00eda se muestra en el siguiente detalle: Saldo al 31.12.2022 Corto Plazo 2023 Largo Plazo L\u00edneas de circulante (anticipos de facturas) 8.129 8.129 - Financiaci\u00f3n filiales extranjeras 1.328 1.203 125 Pr\u00e9stamos con entidades financieras 2.550 613 1.937 Total 12.007 9.945 2.062 Se  incluyen  l\u00edneas  de  circulante  (fundamentalmente  l\u00edneas  de  anticipos  de  facturas  y comercio  exterior)  por  importe  de  8.129  miles  de  euros  con  vencimiento  anual  si  bien renovable anualmente y con un tipo de  inter\u00e9s  medio referenciado al Euribor 12  meses m\u00e1s un diferencial del 2.5% (2.5% en 2021).  La  financiaci\u00f3n  de  filiales  extranjeras  recoge  fundamentalmente  a  financiaci\u00f3n  local  en Latam y Reino Unido de p\u00f3lizas de pr\u00e9stamos a largo plazo (en d\u00f3lares) dispuestas al 31 de diciembre  de 2022  por importes  de 1.328  miles  de euros,  que devengan  un tipo  de inter\u00e9s de mercado local. Por \u00faltimo, figuran por importe de 2.311 miles de euros, los importes pendientes de pago de  las  filiales  adquiridas  en  los  ejercicios  2022  y  2021  conforme  sendos  planes  de reestructuraci\u00f3n de deuda alcanzados con determinadas entidades financieras previa a la entrada en el Grupo Amper, con un tipo de inter\u00e9s fijo que oscila entre el 2,25%, y el 2,5%. (iii)  La financiaci\u00f3n de la filial de ingenier\u00eda, consecuencia de la incorporaci\u00f3n de Proes en el ejercicio 2022, asciende a un total de 678 miles de euros. La Sociedad con fecha 5 de diciembre de 2020 firm\u00f3 un acuerdo de reestructuraci\u00f3n de la totalidad de su deuda con entidades  bancarias  y  como  consecuencia  de  ello  figuran  las  cantidades  citadas anteriormente. El valor razonable de los cr\u00e9ditos a tipo fijo es similar al de su coste amortizado. Obligaciones de renta fija Se  encuentran  registradas  en  el  presente  ep\u00edgrafe  las  emisiones  de  pagar\u00e9s  amparadas  bajos  los distintos  Programas  de  Pagar\u00e9s  emitidos  y  admitidos  en  el  MARF,  conforme  las  siguientes caracter\u00edsticas: Saldo Dispuesto al 31.12.2022 Saldo L\u00edmite  Vencimientos Vigencia del programa Tipos de inter\u00e9s (medio)  Programa Pagar\u00e9s \u201c2020\u201d 1.600 - Marzo 2023 Noviembre 2020- 21 2,0%  Programa Pagar\u00e9s \u201c2021\u201d 8.800 - Enero-Marzo 2023 Noviembre 2021-22 3,56%  Programa Pagar\u00e9s \u201c2022\u201d 48.600 70.000 Enero-Junio 2023 Noviembre 2022-23 4,20% Total 59.000 70.000 El Mercado de Renta Fija de BME -MARF- admiti\u00f3 el pasado 24 de noviembre de 2022, el Programa de Pagar\u00e9s  Amper  2022 por un importe nominal m\u00e1ximo de  70 millones de  euros aprobado por el Consejo  de  Administraci\u00f3n  de  la  Sociedad  Dominante.  Este  Programa  permitir\u00e1  a  Amper  emitir pagar\u00e9s con nominales unitarios de 100.000 euros y fechas de vencimiento que podr\u00e1n oscilar entre los 3 y los 730 d\u00edas.   ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "<div class=\"c w2 h0_1 gs699\"><div class=\"t m0 x6d h41 y1a9 ff6 fs6 fc2 sc0 ls3 ws0\">14.<span class=\"ls0\">2 Otros pasivos<span class=\"_ _a\"></span> no corrientes<span class=\"ff3\">:<span class=\"_ _a\"></span> </span></span></div><div class=\"t m0 x72 hd y1aa ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c wf0 hba gs69a\"><div class=\"t m0 x22 h4 y88 ff4 fs2 fc1 sc0 ls4 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c wef hba gs69b\"><div class=\"t m0 x22 h4 y88 ff4 fs2 fc1 sc0 ls4 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w15c h6a gs69c\"><div class=\"t m0 x68 h4 y5e ff4 fs2 fc2 sc0 ls0 ws0\">Contratos de arrendamiento NIIF-<span class=\"ls4\">16</span> </div></div><div class=\"c w28 h6a gs69d\"><div class=\"t m0 x25 h4 y6b8 ff4 fs2 fc2 sc0 ls0 ws0\">10.356 </div></div><div class=\"c w29 h6a gs69e\"><div class=\"t m0 xa h4 y6b8 ff4 fs2 fc2 sc0 ls0 ws0\">8.948 </div></div><div class=\"c w15c hbb gs69f\"><div class=\"t m0 x68 h4 y6b8 ff4 fs2 fc2 sc0 ls0 ws0\">Valoraciones de opciones (put options) de compra a intereses minoritarios </div></div><div class=\"c w28 hbb gs6a0\"><div class=\"t m0 xa h4 y88 ff4 fs2 fc2 sc0 ls4 ws0\">4.<span class=\"ls0\">4</span>69<span class=\"ls0\"> </span></div></div><div class=\"c w29 hbb gs6a1\"><div class=\"t m0 xa h4 y88 ff4 fs2 fc2 sc0 ls0 ws0\">6.989 </div></div><div class=\"c w15c h6c gs6a2\"><div class=\"t m0 x68 h4 y57c ff4 fs2 fc2 sc0 ls0 ws0\">Proveedores de Inmovilizado y otros pasivos no corrientes </div></div><div class=\"c w28 h6c gs6a3\"><div class=\"t m0 xa h4 y5e ff4 fs2 fc2 sc0 ls0 ws0\">4.480 </div></div><div class=\"c w29 h6c gs6a4\"><div class=\"t m0 xa h4 y5e ff4 fs2 fc2 sc0 ls0 ws0\">7.809 </div></div><div class=\"c w15b h19 gs6a5\"><div class=\"t m0 x36 h4 y6ba ff4 fs2 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c wbd h19 gs6a6\"><div class=\"t m0 x25 h4 y88 ff4 fs2 fc1 sc0 ls0 ws0\">19.305 </div></div><div class=\"c wef h19 gs6a7\"><div class=\"t m0 x25 h4 y88 ff4 fs2 fc1 sc0 ls0 ws0\">23.746 </div></div><div class=\"c w2 h0_1 gs6a9\"><div class=\"t m0 x6d hd y821 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd yf0 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y822 ff4 fs6 fc2 sc0 ls0 ws0\">Se <span class=\"_ _7\"></span>registra<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>en <span class=\"_ _4\"></span>el <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>p\u00edgrafe <span class=\"_ _4\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>10.3<span class=\"_ _a\"></span>56 <span class=\"_ _7\"></span>mil<span class=\"_ _a\"></span>es <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>euros <span class=\"_ _4\"></span>(8.948 <span class=\"_ _4\"></span>miles <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>uros <span class=\"_ _7\"></span>en <span class=\"_ _4\"></span>2022)<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>el </div><div class=\"t m0 x6d hd y823 ff4 fs6 fc2 sc0 ls0 ws0\">pasivo f<span class=\"_ _a\"></span>inanciero <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>el va<span class=\"_ _a\"></span>lor <span class=\"_ _a\"></span>actual <span class=\"_ _a\"></span>de l<span class=\"_ _a\"></span>os pa<span class=\"_ _a\"></span>gos a <span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>alizar <span class=\"_ _a\"></span>durante <span class=\"_ _a\"></span>los ejerc<span class=\"_ _a\"></span>icios <span class=\"_ _a\"></span>202<span class=\"_ _9\"></span>2 y<span class=\"_ _a\"></span> siguie<span class=\"_ _a\"></span>ntes <span class=\"_ _a\"></span>por </div><div class=\"t m0 x6d hd y824 ff4 fs6 fc2 sc0 ls0 ws0\">los <span class=\"_ _5\"> </span>c<span class=\"_ _a\"></span>ontratos <span class=\"_ _5\"> </span>de <span class=\"_ _17\"> </span>arrendamiento <span class=\"_ _29\"> </span>com<span class=\"_ _a\"></span>o <span class=\"_ _5\"> </span>consec<span class=\"_ _a\"></span>uencia <span class=\"_ _5\"> </span>de <span class=\"_ _17\"> </span>la <span class=\"_ _5\"> </span>aplicac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _5\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _5\"> </span>NIIF16<span class=\"_ _a\"></span>. <span class=\"_ _29\"> </span>La <span class=\"_ _29\"> </span>evoluci\u00f3n<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y825 ff4 fs6 fc2 sc0 ls0 ws0\">experimentada <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>ep\u00edgr<span class=\"_ _a\"></span>afe <span class=\"_ _9\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span>be <span class=\"_ _18\"></span>fundamentalm<span class=\"_ _a\"></span>ente <span class=\"_ _9\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>incorporac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _18\"></span>durante <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>ejercici<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>2<span class=\"_ _a\"></span>023 </div><div class=\"t m0 x6d hd y826 ff4 fs6 fc2 sc0 ls0 ws0\">de <span class=\"_ _9\"></span>elementos <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>transp<span class=\"_ _a\"></span>orte <span class=\"_ _9\"></span>alquilados <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _18\"></span>filiales <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>Elinsa <span class=\"_ _18\"></span>y <span class=\"_ _9\"></span>Nervi\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _18\"></span>Amper <span class=\"_ _18\"></span>necesarios </div><div class=\"t m0 x6d hd y662 ff4 fs6 fc2 sc0 ls0 ws0\">en su actividad product<span class=\"_ _a\"></span>iva diaria.<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y408 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y409 ff4 fs6 fc2 sc0 ls0 ws0\">Asimismo, <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>pasivo <span class=\"_ _18\"></span>a <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>argo <span class=\"_ _18\"></span>plazo <span class=\"_ _18\"></span>inclu<span class=\"lsc\">\u00eda</span> <span class=\"_ _18\"></span>conf<span class=\"_ _a\"></span>orme <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>contratos <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>compra <span class=\"_ _18\"></span>v<span class=\"_ _a\"></span>enta <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>determi<span class=\"_ _a\"></span>nadas </div><div class=\"t m0 x6d hd y40a ff4 fs6 fc2 sc0 ls0 ws0\">sociedades a<span class=\"_ _a\"></span>dquiridas dur<span class=\"_ _a\"></span>ante el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>20<span class=\"ls1b\">20</span> d<span class=\"_ _a\"></span>onde se <span class=\"_ _a\"></span>estipula <span class=\"_ _a\"></span>una opci\u00f3n <span class=\"_ _a\"></span>obligatoria <span class=\"_ _a\"></span>de compra <span class=\"_ _a\"></span>de </div><div class=\"t m0 x6d hd y40b ff4 fs6 fc2 sc0 ls0 ws0\">la <span class=\"_ _a\"></span>part<span class=\"_ _a\"></span>icipaci\u00f3n <span class=\"_ _a\"></span>m<span class=\"_ _a\"></span>inoritaria <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>parte <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Amper, <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>razonable<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>dicha <span class=\"_ _9\"></span>obli<span class=\"_ _a\"></span>gaci\u00f3n <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>im<span class=\"_ _a\"></span>porte <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e </div><div class=\"t m0 x6d hd y5d4 ff4 fs6 fc2 sc0 ls3 ws0\">4.<span class=\"ls0\">4<span class=\"ls1b\">69</span> miles de <span class=\"_ _a\"></span>euros (6.9<span class=\"_ _a\"></span>89 miles <span class=\"_ _a\"></span>de euros <span class=\"_ _a\"></span>2022<span class=\"lsf\">) </span>con<span class=\"_ _a\"></span>forme a los <span class=\"_ _a\"></span>t\u00e9rminos d<span class=\"_ _a\"></span>e las mismas <span class=\"_ _a\"></span>y los c<span class=\"_ _a\"></span>riterios </span></div><div class=\"t m0 x6d hd y827 ff4 fs6 fc2 sc0 ls0 ws0\">de valoraci\u00f3n aplicados.<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y828 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y829 ff4 fs6 fc2 sc0 ls0 ws0\">Adicionalmente <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>di<span class=\"_ _a\"></span>ciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023 <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>incluye <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>4.48<span class=\"_ _a\"></span>0 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros </div><div class=\"t m0 x6d hd y82a ff4 fs6 fc2 sc0 ls0 ws0\">(<span class=\"ls3\">7.809</span> <span class=\"_ _23\"> </span>miles <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>euros<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>en <span class=\"_ _23\"> </span>2022) <span class=\"_ _8\"> </span>los <span class=\"_ _23\"> </span>saldos <span class=\"_ _8\"> </span>co<span class=\"_ _a\"></span>rrespondientes <span class=\"_ _8\"> </span>a <span class=\"_ _23\"> </span>acreedores <span class=\"_ _8\"> </span>a <span class=\"_ _23\"> </span>largo <span class=\"_ _8\"> </span>plazo.<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y82b ff4 fs6 fc2 sc0 ls0 ws0\">Fundamentalmente <span class=\"_ _6\"> </span>se<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>refieren <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>proveedores <span class=\"_ _6\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _6\"> </span>inmoviliza<span class=\"_ _a\"></span>dos <span class=\"_ _6\"> </span>asociados <span class=\"_ _6\"> </span>a<span class=\"_ _a\"></span> <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>filiales <span class=\"_ _6\"> </span>Nervi\u00f3n </div><div class=\"t m0 x6d hd y726 ff4 fs6 fc2 sc0 ls0 ws0\">Industries y Nervi\u00f3n Nav<span class=\"_ _a\"></span>al Offshore en el ej<span class=\"_ _a\"></span>ercicio operativo d<span class=\"_ _a\"></span>e sus actividades.<span class=\"_ _9\"></span> </div><div class=\"t m0 x6d hd y727 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y728 ff4 fs6 fc2 sc0 ls0 ws0\">A <span class=\"_ _18\"></span>co<span class=\"_ _a\"></span>ntinuaci\u00f3n, <span class=\"_ _7\"></span>se <span class=\"_ _18\"></span>desg<span class=\"_ _a\"></span>losan <span class=\"_ _7\"></span>los <span class=\"_ _18\"></span>venc<span class=\"_ _a\"></span>imientos <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>las<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>partidas<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>detal<span class=\"_ _a\"></span>ladas <span class=\"_ _4\"></span>anteriormente<span class=\"_ _a\"></span>, <span class=\"_ _18\"></span>ju<span class=\"_ _a\"></span>nto <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _18\"></span>l<span class=\"_ _a\"></span>a </div><div class=\"t m0 x6d hd y82c ff4 fs6 fc2 sc0 ls0 ws0\">conciliaci\u00f3n al valor no<span class=\"_ _a\"></span>minal de los pasivos cit<span class=\"_ _a\"></span>ados, <span class=\"_ _a\"></span>al cierre del ejercicio 20<span class=\"_ _a\"></span>23 y 2022:<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd yc7 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y82d ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w130 h35 gs6aa\"><div class=\"t m0 x26 h34 y125 ff3 fsa fc2 sc0 ls0 ws0\">31 de diciembre <span class=\"_ _3\"></span>de 2023 </div></div><div class=\"c w12d h66 gs6ab\"><div class=\"t m0 x13 h1a y124 ff4 fsa fc1 sc0 ls0 ws0\">Coste amortizad<span class=\"_ _3\"></span>o </div><div class=\"t m0 x1d h1a y125 ff4 fsa fc1 sc0 ls0 ws0\">al 31/12/23 </div></div><div class=\"c w131 h35 gs6ac\"><div class=\"t m0 x5a h1a y125 ff4 fsa fc1 sc0 ls0 ws0\">Valor nominal de pr<span class=\"_ _3\"></span>incipal e intere<span class=\"_ _3\"></span>ses </div></div><div class=\"c w132 h66 gs6ad\"><div class=\"t m0 xa1 h1a y124 ff4 fsa fc1 sc0 ls0 ws0\"> Total </div><div class=\"t m0 x61 h1a y125 ff4 fsa fc1 sc0 ls0 ws0\">nominal </div></div><div class=\"c w58 h66 gs6ae\"><div class=\"t m0 x13 h1a y124 ff4 fsa fc1 sc0 ls0 ws0\">Intereses </div><div class=\"t m0 x13 h1a y125 ff4 fsa fc1 sc0 ls0 ws0\">Impl\u00edcitos </div></div><div class=\"c w128 h16 gs6af\"><div class=\"t m0 x4f h34 y125 ff3 fsa fc1 sc0 lsa ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w125 h16 gs6b0\"><div class=\"t m0 x4f h34 y125 ff3 fsa fc1 sc0 lsa ws0\">2026<span class=\"ls0\"> </span></div></div><div class=\"c w133 h16 gs6b1\"><div class=\"t m0 x10e h34 y125 ff3 fsa fc1 sc0 lsa ws0\">2027<span class=\"ls0\">-<span class=\"ffe\">\u2026</span> </span></div></div><div class=\"c w130 h3b gs6b2\"><div class=\"t m0 x5d h4 y157 ff4 fs2 fc2 sc0 ls0 ws0\">Contratos de arrendamientos en </div><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">aplicaci\u00f3n NIIF 16 </div></div><div class=\"c w134 h3b gs6b3\"><div class=\"t m0 x2a h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">10.356 </div></div><div class=\"c w135 h3b gs6b4\"><div class=\"t m0 xa1 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">2.915 </div></div><div class=\"c w136 h3b gs6b5\"><div class=\"t m0 x4b h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">1.830 </div></div><div class=\"c w137 h3b gs6b6\"><div class=\"t m0 x23 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">6.681 </div></div><div class=\"c w138 h3b gs6b7\"><div class=\"t m0 x61 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">11.426 </div></div><div class=\"c w139 h3b gs6b8\"><div class=\"t m0 x7a h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">1.070 </div></div><div class=\"c w130 h2a gs6b9\"><div class=\"t m0 x5d h4 yf9 ff4 fs2 fc2 sc0 ls0 ws0\">Opciones y pagos aplazados de </div><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">combinaciones de negocios </div></div><div class=\"c w134 h2a gs6ba\"><div class=\"t m0 x4e h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">4.469 </div></div><div class=\"c w135 h2a gs6bb\"><div class=\"t m0 xa1 h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">4.669 </div></div><div class=\"c w136 h2a gs6bc\"><div class=\"t m0 x1c h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w137 h2a gs6bd\"><div class=\"t m0 x1c h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w138 h2a gs6be\"><div class=\"t m0 x29 h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">4.669 </div></div><div class=\"c w139 h2a gs6bf\"><div class=\"t m0 x24 h4 yfb ff4 fs2 fc2 sc0 ls4 ws0\">200<span class=\"ls0\"> </span></div></div><div class=\"c w130 h15 gs6c0\"><div class=\"t m0 x5d h4 y6e ff4 fs2 fc2 sc0 ls0 ws0\">Acreedores a largo plazo y otros </div></div><div class=\"c w134 h15 gs6c1\"><div class=\"t m0 x4e h4 y6e ff4 fs2 fc2 sc0 ls4 ws0\">4.480<span class=\"ls0\"> </span></div></div><div class=\"c w135 h15 gs6c2\"><div class=\"t m0 xa1 h4 y92 ff4 fs2 fc2 sc0 ls0 ws0\">2.328 </div></div><div class=\"c w136 h15 gs6c3\"><div class=\"t m0 x1e h4 y92 ff4 fs2 fc2 sc0 ls4 ws0\">523<span class=\"ls0\"> </span></div></div><div class=\"c w137 h15 gs6c4\"><div class=\"t m0 x23 h4 y92 ff4 fs2 fc2 sc0 ls0 ws0\">1.723 </div></div><div class=\"c w138 h15 gs6c5\"><div class=\"t m0 x29 h4 y92 ff4 fs2 fc2 sc0 ls0 ws0\">4.574 </div></div><div class=\"c w139 h15 gs6c6\"><div class=\"t m0 x1e h4 y92 ff4 fs2 fc2 sc0 ls4 ws0\">94<span class=\"ls0\"> </span></div></div><div class=\"c w13a hb6 gs6c7\"><div class=\"t m0 x5d h4 y3cd ff4 fs2 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c w13b hb6 gs6c8\"><div class=\"t m0 x2a h4 y3cd ff4 fs2 fc1 sc0 ls0 ws0\">19.305 </div></div><div class=\"c w128 hb6 gs6c9\"><div class=\"t m0 x4b h4 y3cd ff4 fs2 fc1 sc0 ls0 ws0\">9.912 </div></div><div class=\"c w125 hb6 gs6ca\"><div class=\"t m0 x4b h4 y3cd ff4 fs2 fc1 sc0 ls0 ws0\">2.353 </div></div><div class=\"c w133 hb6 gs6cb\"><div class=\"t m0 x4b h4 y3cd ff4 fs2 fc1 sc0 ls0 ws0\">8.404 </div></div><div class=\"c w132 hb6 gs6cc\"><div class=\"t m0 x61 h4 y3cd ff4 fs2 fc1 sc0 ls0 ws0\">20.669 </div></div><div class=\"c w58 hb6 gs6cd\"><div class=\"t m0 x29 h4 y3cd ff4 fs2 fc1 sc0 ls0 ws0\">1.364 </div></div><div class=\"c w15d h47 gs6ce\"><div class=\"t m0 x26 h34 y125 ff3 fsa fc2 sc0 ls0 ws0\">31 de diciembre <span class=\"_ _3\"></span>de 2022 </div></div><div class=\"c w12d h7d gs6cf\"><div class=\"t m0 x13 h1a y124 ff4 fsa fc1 sc0 ls0 ws0\">Coste amortizad<span class=\"_ _3\"></span>o </div><div class=\"t m0 x1d h1a y125 ff4 fsa fc1 sc0 ls0 ws0\">al 31/12/22 </div></div><div class=\"c w131 h47 gs6d0\"><div class=\"t m0 x5a h1a y125 ff4 fsa fc1 sc0 ls0 ws0\">Valor nominal de pr<span class=\"_ _3\"></span>incipal e intere<span class=\"_ _3\"></span>ses </div></div><div class=\"c w132 h7d gs6d1\"><div class=\"t m0 xa1 h1a y124 ff4 fsa fc1 sc0 ls0 ws0\"> Total </div><div class=\"t m0 x61 h1a y125 ff4 fsa fc1 sc0 ls0 ws0\">nominal </div></div><div class=\"c w15e h7d gs6d2\"><div class=\"t m0 x13 h1a y124 ff4 fsa fc1 sc0 ls0 ws0\">Intereses </div><div class=\"t m0 x13 h1a y125 ff4 fsa fc1 sc0 ls0 ws0\">Impl\u00edcitos </div></div><div class=\"c w128 h16 gs6d3\"><div class=\"t m0 x4f h34 y125 ff3 fsa fc1 sc0 lsa ws0\">202<span class=\"ls0\">4 </span></div></div><div class=\"c w125 h16 gs6d4\"><div class=\"t m0 x4f h34 y125 ff3 fsa fc1 sc0 lsa ws0\">202<span class=\"ls0\">5 </span></div></div><div class=\"c w133 h16 gs6d5\"><div class=\"t m0 x10e h34 y125 ff3 fsa fc1 sc0 lsa ws0\">202<span class=\"ls0\">6-<span class=\"ffe\">\u2026</span> </span></div></div><div class=\"c w15d h3b gs6d6\"><div class=\"t m0 x5d h4 y157 ff4 fs2 fc2 sc0 ls0 ws0\">Contratos de arrendamientos en </div><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">aplicaci\u00f3n NIIF 16 </div></div><div class=\"c w134 h3b gs6d7\"><div class=\"t m0 x4e h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">8.948 </div></div><div class=\"c w135 h3b gs6d8\"><div class=\"t m0 xa1 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">1.522 </div></div><div class=\"c w136 h3b gs6d9\"><div class=\"t m0 x4b h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">1.257 </div></div><div class=\"c w137 h3b gs6da\"><div class=\"t m0 x23 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">7.216 </div></div><div class=\"c w138 h3b gs6db\"><div class=\"t m0 x29 h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">9.995 </div></div><div class=\"c w15f h3b gs6dc\"><div class=\"t m0 x7a h4 yfa ff4 fs2 fc2 sc0 ls0 ws0\">1.0<span class=\"ls4\">47</span> </div></div><div class=\"c w15d h29 gs6dd\"><div class=\"t m0 x5d h4 y3d4 ff4 fs2 fc2 sc0 ls0 ws0\">Opciones y pagos aplazados de </div><div class=\"t m0 x5d h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">combinaciones de negocios </div></div><div class=\"c w134 h29 gs6de\"><div class=\"t m0 x4e h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">6.989 </div></div><div class=\"c w135 h29 gs6df\"><div class=\"t m0 xa1 h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">3.882 </div></div><div class=\"c w136 h29 gs6e0\"><div class=\"t m0 x4b h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">3.621 </div></div><div class=\"c w137 h29 gs6e1\"><div class=\"t m0 x1c h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w138 h29 gs6e2\"><div class=\"t m0 x29 h4 yfb ff4 fs2 fc2 sc0 ls0 ws0\">7.503 </div></div><div class=\"c w15f h29 gs6e3\"><div class=\"t m0 x24 h4 yfb ff4 fs2 fc2 sc0 ls4 ws0\">514<span class=\"ls0\"> </span></div></div><div class=\"c w15d h15 gs6e4\"><div class=\"t m0 x5d h4 y6e ff4 fs2 fc2 sc0 ls0 ws0\">Acreedores a largo plazo y otros </div></div><div class=\"c w134 h15 gs6e5\"><div class=\"t m0 x4e h4 y6e ff4 fs2 fc2 sc0 ls0 ws0\">7.809 </div></div><div class=\"c w135 h15 gs6e6\"><div class=\"t m0 xa1 h4 y92 ff4 fs2 fc2 sc0 ls0 ws0\">2.170 </div></div><div class=\"c w136 h15 gs6e7\"><div class=\"t m0 x4b h4 y92 ff4 fs2 fc2 sc0 ls0 ws0\">2.147 </div></div><div class=\"c w137 h15 gs6e8\"><div class=\"t m0 x23 h4 y92 ff4 fs2 fc2 sc0 ls0 ws0\">4.491 </div></div><div class=\"c w138 h15 gs6e9\"><div class=\"t m0 x29 h4 y92 ff4 fs2 fc2 sc0 ls0 ws0\">8.808 </div></div><div class=\"c w15f h15 gs6ea\"><div class=\"t m0 x24 h4 y92 ff4 fs2 fc2 sc0 ls4 ws0\">124<span class=\"ls0\"> </span></div></div><div class=\"c w160 hb6 gs6eb\"><div class=\"t m0 x5d h4 y3cd ff4 fs2 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c w13b hb6 gs6ec\"><div class=\"t m0 x2a h4 y3cd ff4 fs2 fc1 sc0 ls0 ws0\">23.746 </div></div><div class=\"c w128 hb6 gs6ed\"><div class=\"t m0 x4b h4 y3cd ff4 fs2 fc1 sc0 ls0 ws0\">7.574 </div></div><div class=\"c w125 hb6 gs6ee\"><div class=\"t m0 x4b h4 y3cd ff4 fs2 fc1 sc0 ls0 ws0\">7.025 </div></div><div class=\"c w133 hb6 gs6ef\"><div class=\"t m0 x7a h4 y3cd ff4 fs2 fc1 sc0 ls0 ws0\">11.707 </div></div><div class=\"c w132 hb6 gs6f0\"><div class=\"t m0 x61 h4 y3cd ff4 fs2 fc1 sc0 ls0 ws0\">26.306 </div></div><div class=\"c w15e hb6 gs6f1\"><div class=\"t m0 x29 h4 y3cd ff4 fs2 fc1 sc0 ls0 ws0\">1.685 </div></div>14.<span class=\"ls0\">3 Acreedores com<span class=\"_ _a\"></span>erciales <span class=\"_ _a\"></span>y otras cuentas a p<span class=\"_ _a\"></span>agar: </span>El detalle del ep\u00edgrafe <span class=\"_ _a\"></span>a 31 de diciembre <span class=\"_ _a\"></span>de 2023 y 2022 es el <span class=\"_ _a\"></span>sigui<span class=\"_ _a\"></span>ente: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Deudas por compras y prestaci\u00f3n de servicios 109.255 95.322 Anticipos recibidos 5.585 8.870 Remuneraciones Pendientes de Pago 4.440 4.311 Contratos de arrendamiento NIIF-<span class=\"ls4\">16</span> 3.370 1.389 Total 122.650 109.892 14.4 Provisiones co<span class=\"_ _a\"></span>rrientes El ep\u00edgrafe d<span class=\"_ _a\"></span>e \u201cProvisiones<span class=\"_ _a\"></span> a corto <span class=\"_ _a\"></span>plazo\u201d inc<span class=\"_ _a\"></span>luye<span class=\"ff4\">, <span class=\"_ _a\"></span>al 31 <span class=\"_ _a\"></span>de diciembre <span class=\"_ _a\"></span>de 2023, <span class=\"_ _a\"></span>provisiones para <span class=\"_ _a\"></span>atender<span class=\"_ _a\"></span> </span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>liquid<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>venta <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _9\"></span>filiales <span class=\"_ _9\"></span>extr<span class=\"_ _a\"></span>anjeras <span class=\"_ _9\"></span>(Nota <span class=\"_ _18\"></span>12) <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>reestructuraci<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>imp<span class=\"_ _a\"></span>orte <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>1.168 miles de euros (820 mi<span class=\"_ _a\"></span>les de euros al 31 de d<span class=\"_ _a\"></span>iciembre de 2022). <span class=\"_ _a\"></span> Dado <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>car\u00e1cter <span class=\"_ _4\"> </span>\u201ccorrie<span class=\"_ _a\"></span>nte\u201d <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>provisiones <span class=\"_ _4\"> </span>regis<span class=\"_ _a\"></span>tradas <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>ep\u00edgrafe, <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>Adm<span class=\"_ _a\"></span>inistradores <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la Sociedad <span class=\"_ _a\"></span>Dominant<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>han <span class=\"_ _a\"></span>considerad<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>efecto <span class=\"_ _a\"></span>del<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>descuento <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>valor <span class=\"_ _9\"></span>actual <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>pudiese <span class=\"_ _a\"></span>afectar<span class=\"_ _a\"></span> al saldo registrado.<span class=\"_ _a\"></span> 14.<span class=\"ls0\">5 Pasivos Fin<span class=\"_ _a\"></span>ancieros Alternativos<span class=\"_ _a\"></span> Corrientes<span class=\"_ _a\"></span> </span>El <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>p\u00edgrafe <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>\u201c<span class=\"ff4\">Pasivos <span class=\"_ _9\"></span>Fin<span class=\"_ _a\"></span>ancieros <span class=\"_ _9\"></span></span>\u2013<span class=\"ff4\"> <span class=\"_ _9\"></span></span>Fina<span class=\"_ _a\"></span>nciaci\u00f3n <span class=\"_ _9\"></span>Alternativa\u201d<span class=\"_ _a\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span>refleja <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>import<span class=\"_ _a\"></span>es <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>proveedores <span class=\"_ _9\"></span>de </span>financiaci\u00f3n <span class=\"_ _19\"> </span>alternativa <span class=\"_ _6\"> </span>a <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>Grupo <span class=\"_ _19\"> </span>Amper <span class=\"_ _6\"> </span>accede <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>condiciones <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>mercado<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>conf<span class=\"_ _a\"></span>orme <span class=\"_ _19\"> </span>el siguiente detalle:<span class=\"_ _a\"></span> Importe Inicial Concedido Saldo  31.12.23 Tipo de Inter\u00e9s Garant\u00edas Pr\u00e9stamos  10.000 8.815 Euribor +6% NO<span class=\"ls0\"> </span>Direct Lending  5.025 4.249 Euribor+3,5% NO<span class=\"ls0\"> </span>Factoring con recurso 700<span class=\"ls0\"> </span>669<span class=\"ls0\"> </span>Euribor+3,5% NO<span class=\"ls0\"> </span>Confirming 4.500 4.500 - NO<span class=\"ls0\"> </span>Pr\u00e9stamo Operaci\u00f3n Growth (Nota 14.1 y  2.3.1.3.) - 1.512 - NO<span class=\"ls0\"> </span>Total 20.225 19.745 Importe Inicial Concedido Saldo  31.12.22 Tipo de Inter\u00e9s Garant\u00edas Direct Lending  1.666 1.666 Euribor+3,5% NO<span class=\"ls0\"> </span>Factoring con recurso 4.000 3.595 Euribor+3,5% NO<span class=\"ls0\"> </span>Confirming 4.500 3.646 - NO<span class=\"ls0\"> </span>Total 10.166 8.907 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "Se <span class=\"_ _7\"></span>registra<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>en <span class=\"_ _4\"></span>el <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>p\u00edgrafe <span class=\"_ _4\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>10.3<span class=\"_ _a\"></span>56 <span class=\"_ _7\"></span>mil<span class=\"_ _a\"></span>es <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>euros <span class=\"_ _4\"></span>(8.948 <span class=\"_ _4\"></span>miles <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>uros <span class=\"_ _7\"></span>en <span class=\"_ _4\"></span>2022)<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>el pasivo f<span class=\"_ _a\"></span>inanciero <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>el va<span class=\"_ _a\"></span>lor <span class=\"_ _a\"></span>actual <span class=\"_ _a\"></span>de l<span class=\"_ _a\"></span>os pa<span class=\"_ _a\"></span>gos a <span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>alizar <span class=\"_ _a\"></span>durante <span class=\"_ _a\"></span>los ejerc<span class=\"_ _a\"></span>icios <span class=\"_ _a\"></span>202<span class=\"_ _9\"></span>2 y<span class=\"_ _a\"></span> siguie<span class=\"_ _a\"></span>ntes <span class=\"_ _a\"></span>por los <span class=\"_ _5\"> </span>c<span class=\"_ _a\"></span>ontratos <span class=\"_ _5\"> </span>de <span class=\"_ _17\"> </span>arrendamiento <span class=\"_ _29\"> </span>com<span class=\"_ _a\"></span>o <span class=\"_ _5\"> </span>consec<span class=\"_ _a\"></span>uencia <span class=\"_ _5\"> </span>de <span class=\"_ _17\"> </span>la <span class=\"_ _5\"> </span>aplicac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _5\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _5\"> </span>NIIF16<span class=\"_ _a\"></span>. <span class=\"_ _29\"> </span>La <span class=\"_ _29\"> </span>evoluci\u00f3n<span class=\"_ _a\"></span> experimentada <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>ep\u00edgr<span class=\"_ _a\"></span>afe <span class=\"_ _9\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span>be <span class=\"_ _18\"></span>fundamentalm<span class=\"_ _a\"></span>ente <span class=\"_ _9\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>incorporac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _18\"></span>durante <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>ejercici<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>2<span class=\"_ _a\"></span>023 de <span class=\"_ _9\"></span>elementos <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>transp<span class=\"_ _a\"></span>orte <span class=\"_ _9\"></span>alquilados <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _18\"></span>filiales <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>Elinsa <span class=\"_ _18\"></span>y <span class=\"_ _9\"></span>Nervi\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _18\"></span>Amper <span class=\"_ _18\"></span>necesarios en su actividad product<span class=\"_ _a\"></span>iva diaria.<span class=\"_ _a\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-43": {
   "value": "14.<span class=\"ls0\">3 Acreedores com<span class=\"_ _a\"></span>erciales <span class=\"_ _a\"></span>y otras cuentas a p<span class=\"_ _a\"></span>agar: </span>El detalle del ep\u00edgrafe <span class=\"_ _a\"></span>a 31 de diciembre <span class=\"_ _a\"></span>de 2023 y 2022 es el <span class=\"_ _a\"></span>sigui<span class=\"_ _a\"></span>ente: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Deudas por compras y prestaci\u00f3n de servicios 109.255 95.322 Anticipos recibidos 5.585 8.870 Remuneraciones Pendientes de Pago 4.440 4.311 Contratos de arrendamiento NIIF-<span class=\"ls4\">16</span> 3.370 1.389 Total 122.650 109.892 14.4 Provisiones co<span class=\"_ _a\"></span>rrientes El ep\u00edgrafe d<span class=\"_ _a\"></span>e \u201cProvisiones<span class=\"_ _a\"></span> a corto <span class=\"_ _a\"></span>plazo\u201d inc<span class=\"_ _a\"></span>luye<span class=\"ff4\">, <span class=\"_ _a\"></span>al 31 <span class=\"_ _a\"></span>de diciembre <span class=\"_ _a\"></span>de 2023, <span class=\"_ _a\"></span>provisiones para <span class=\"_ _a\"></span>atender<span class=\"_ _a\"></span> </span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>liquid<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>venta <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _9\"></span>filiales <span class=\"_ _9\"></span>extr<span class=\"_ _a\"></span>anjeras <span class=\"_ _9\"></span>(Nota <span class=\"_ _18\"></span>12) <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>reestructuraci<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>imp<span class=\"_ _a\"></span>orte <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>1.168 miles de euros (820 mi<span class=\"_ _a\"></span>les de euros al 31 de d<span class=\"_ _a\"></span>iciembre de 2022). <span class=\"_ _a\"></span> Dado <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>car\u00e1cter <span class=\"_ _4\"> </span>\u201ccorrie<span class=\"_ _a\"></span>nte\u201d <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>provisiones <span class=\"_ _4\"> </span>regis<span class=\"_ _a\"></span>tradas <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>ep\u00edgrafe, <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>Adm<span class=\"_ _a\"></span>inistradores <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la Sociedad <span class=\"_ _a\"></span>Dominant<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>han <span class=\"_ _a\"></span>considerad<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>efecto <span class=\"_ _a\"></span>del<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>descuento <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>valor <span class=\"_ _9\"></span>actual <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>pudiese <span class=\"_ _a\"></span>afectar<span class=\"_ _a\"></span> al saldo registrado.<span class=\"_ _a\"></span> 14.<span class=\"ls0\">5 Pasivos Fin<span class=\"_ _a\"></span>ancieros Alternativos<span class=\"_ _a\"></span> Corrientes<span class=\"_ _a\"></span> </span>El <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>p\u00edgrafe <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>\u201c<span class=\"ff4\">Pasivos <span class=\"_ _9\"></span>Fin<span class=\"_ _a\"></span>ancieros <span class=\"_ _9\"></span></span>\u2013<span class=\"ff4\"> <span class=\"_ _9\"></span></span>Fina<span class=\"_ _a\"></span>nciaci\u00f3n <span class=\"_ _9\"></span>Alternativa\u201d<span class=\"_ _a\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span>refleja <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>import<span class=\"_ _a\"></span>es <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>proveedores <span class=\"_ _9\"></span>de </span>financiaci\u00f3n <span class=\"_ _19\"> </span>alternativa <span class=\"_ _6\"> </span>a <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>Grupo <span class=\"_ _19\"> </span>Amper <span class=\"_ _6\"> </span>accede <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>condiciones <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>mercado<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>conf<span class=\"_ _a\"></span>orme <span class=\"_ _19\"> </span>el siguiente detalle:<span class=\"_ _a\"></span> Importe Inicial Concedido Saldo  31.12.23 Tipo de Inter\u00e9s Garant\u00edas Pr\u00e9stamos  10.000 8.815 Euribor +6% NO<span class=\"ls0\"> </span>Direct Lending  5.025 4.249 Euribor+3,5% NO<span class=\"ls0\"> </span>Factoring con recurso 700<span class=\"ls0\"> </span>669<span class=\"ls0\"> </span>Euribor+3,5% NO<span class=\"ls0\"> </span>Confirming 4.500 4.500 - NO<span class=\"ls0\"> </span>Pr\u00e9stamo Operaci\u00f3n Growth (Nota 14.1 y  2.3.1.3.) - 1.512 - NO<span class=\"ls0\"> </span>Total 20.225 19.745 Importe Inicial Concedido Saldo  31.12.22 Tipo de Inter\u00e9s Garant\u00edas Direct Lending  1.666 1.666 Euribor+3,5% NO<span class=\"ls0\"> </span>Factoring con recurso 4.000 3.595 Euribor+3,5% NO<span class=\"ls0\"> </span>Confirming 4.500 3.646 - NO<span class=\"ls0\"> </span>Total 10.166 8.907 14.<span class=\"ls0\">6 <span class=\"_ _19\"> </span>Inform<span class=\"_ _a\"></span>aci\u00f3n <span class=\"_ _19\"> </span>sobre <span class=\"_ _6\"> </span>los <span class=\"_ _19\"> </span>aplazamientos <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>p<span class=\"_ _a\"></span>ago <span class=\"_ _19\"> </span>efectuados <span class=\"_ _6\"> </span>a <span class=\"_ _19\"> </span>proveedores. <span class=\"_ _6\"> </span>Disposici\u00f3n </span>adicional tercera. \u201cDebe<span class=\"_ _a\"></span>r de inf<span class=\"_ _a\"></span>ormaci\u00f3n\u201d de la Ley<span class=\"_ _a\"></span> 15/2010, de 5 de julio.<span class=\"_ _a\"></span><span class=\"ff6\"> </span>La <span class=\"_ _7\"></span>informac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _7\"></span>relativa <span class=\"_ _7\"></span>al <span class=\"_ _4\"> </span>periodo <span class=\"_ _7\"></span>m<span class=\"_ _a\"></span>edio <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>p<span class=\"_ _a\"></span>ago <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>prov<span class=\"_ _a\"></span>eedores <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _7\"></span>Socied<span class=\"_ _a\"></span>ades <span class=\"_ _7\"></span>espa\u00f1olas<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>la siguiente: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(D\u00edas) Periodo medio de pago a proveedores 78<span class=\"ls0\"> </span>85<span class=\"ls0\"> </span>Ratio de operaciones pagadas 160<span class=\"ls0\"> </span>79<span class=\"ls0\"> </span>Ratio de operaciones pendientes de pago 19<span class=\"ls0\"> </span>113<span class=\"ls0\"> </span>(Miles de euros) Total pagos realizados 147.916 181.860 Total pagos pendientes 35.704 35.463 El <span class=\"_ _18\"></span>volumen <span class=\"_ _7\"></span>monetario <span class=\"_ _18\"></span>pagado <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _18\"></span>ejercicio <span class=\"_ _18\"></span>2<span class=\"_ _a\"></span>023<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>un <span class=\"_ _7\"></span>periodo <span class=\"_ _18\"></span>inferior <span class=\"_ _7\"></span>al <span class=\"_ _9\"></span>m\u00e1<span class=\"_ _a\"></span>ximo <span class=\"_ _18\"></span>establecido <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>la normativa de <span class=\"_ _a\"></span>morosidad, p<span class=\"_ _a\"></span>ara las soc<span class=\"_ _a\"></span>iedades rad<span class=\"_ _a\"></span>icadas en Esp<span class=\"_ _a\"></span>a\u00f1a, es de <span class=\"_ _18\"></span>43.203 <span class=\"_ _a\"></span>miles de euros <span class=\"_ _a\"></span>(<span class=\"ls3\">29<span class=\"_ _a\"></span></span>%) correspondiente <span class=\"_ _22\"> </span>a  11<span class=\"_ _3\"></span>.804<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>facturas<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>(<span class=\"_ _a\"></span><span class=\"ls3\">32<span class=\"ls28\">%)</span></span>, <span class=\"_ _16\"> </span>(<span class=\"_ _a\"></span>64.231 <span class=\"_ _22\"> </span>miles <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>euros <span class=\"_ _22\"> </span>(35%<span class=\"_ _a\"></span>) <span class=\"_ _22\"> </span>cor<span class=\"_ _a\"></span>respondiente <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>10.345 facturas (31%) en e<span class=\"_ _a\"></span>l ejercicio 2022).<span class=\"_ _a\"></span> Por motivos <span class=\"_ _a\"></span>de eficiencia y<span class=\"_ _a\"></span> en l\u00ednea con <span class=\"_ _a\"></span>los usos <span class=\"_ _a\"></span>habituales del com<span class=\"_ _a\"></span>ercio, las s<span class=\"_ _a\"></span>ociedades espa\u00f1olas de<span class=\"_ _a\"></span>l Grupo <span class=\"_ _4\"></span>tienen <span class=\"_ _4\"> </span>establecido, <span class=\"_ _16\"> </span>b\u00e1sicamente, <span class=\"_ _7\"></span>u<span class=\"_ _a\"></span>n <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>alendario <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>pago <span class=\"_ _4\"> </span>a <span class=\"_ _4\"></span>proveed<span class=\"_ _a\"></span>ores <span class=\"_ _4\"> </span>en <span class=\"_ _4\"></span>virtud <span class=\"_ _4\"></span>del <span class=\"_ _4\"> </span>cual <span class=\"_ _4\"> </span>los pagos se realizan en <span class=\"_ _a\"></span>d\u00edas fijos, que en las<span class=\"_ _a\"></span> principales sociedades s<span class=\"_ _a\"></span>on dos veces al mes<span class=\"_ _a\"></span>.<span class=\"_ _3a\"> </span> <span class=\"_ _a\"></span> En  t\u00e9rminos  generales,  los  pa<span class=\"_ _3\"></span>gos  excedidos  conforme  el <span class=\"_ _e\"> </span>plazo  marcado  por  la <span class=\"_ _22\"> </span>Ley  15/2010  son derivados <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ircunstancias <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>incidencias <span class=\"_ _7\"></span>ajenas <span class=\"_ _18\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>pol\u00edtica <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>pagos<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>es<span class=\"_ _a\"></span>tablecida, <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>los <span class=\"_ _18\"></span>que <span class=\"_ _7\"></span>se encuentran, pr<span class=\"_ _a\"></span>incipalmente, el <span class=\"_ _a\"></span>cierre de <span class=\"_ _a\"></span>los acuerdos<span class=\"_ _a\"></span> con los prov<span class=\"_ _a\"></span>eedores e<span class=\"_ _a\"></span>n la <span class=\"_ _a\"></span>entrega de <span class=\"_ _a\"></span>los bienes <span class=\"_ _a\"></span>o prestaci\u00f3n del servici<span class=\"_ _a\"></span>o o procesos puntua<span class=\"_ _a\"></span>les de tramitaci\u00f3n. <span class=\"_ _a\"></span> El G<span class=\"_ _a\"></span>rupo <span class=\"_ _a\"></span>est\u00e1 <span class=\"_ _a\"></span>actualmente <span class=\"_ _a\"></span>(ver <span class=\"_ _a\"></span>Nota <span class=\"_ _a\"></span>2.2 <span class=\"_ _a\"></span>anterior) <span class=\"_ _a\"></span>trab<span class=\"_ _a\"></span>ajando <span class=\"_ _a\"></span>en m<span class=\"_ _a\"></span>edidas <span class=\"_ _a\"></span>a i<span class=\"_ _a\"></span>mplementar <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>fortalecer su posici\u00f3n financiera<span class=\"_ _a\"></span> y reducir estos d\u00edas de <span class=\"_ _a\"></span>pago.<span class=\"_ _a\"></span> Adicionalmente, <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>31 <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _a\"></span>3 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>2022<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>importes <span class=\"_ _7\"></span>pendientes <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>pago <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>proveedores radicados <span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>territori<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>espa<span class=\"_ _a\"></span>\u00f1ol <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>excedan<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>plazo <span class=\"_ _9\"></span>legal <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>pag<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>no <span class=\"_ _9\"></span>son <span class=\"_ _9\"></span>relevantes <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>conjunto <span class=\"_ _9\"></span>y son derivados de las c<span class=\"_ _a\"></span>ircunstancias anteriorme<span class=\"_ _a\"></span>nte mencionadas.<span class=\"_ _9\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "14.<span class=\"ls0\">3 Acreedores com<span class=\"_ _a\"></span>erciales <span class=\"_ _a\"></span>y otras cuentas a p<span class=\"_ _a\"></span>agar: </span>El detalle del ep\u00edgrafe <span class=\"_ _a\"></span>a 31 de diciembre <span class=\"_ _a\"></span>de 2023 y 2022 es el <span class=\"_ _a\"></span>sigui<span class=\"_ _a\"></span>ente: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Deudas por compras y prestaci\u00f3n de servicios 109.255 95.322 Anticipos recibidos 5.585 8.870 Remuneraciones Pendientes de Pago 4.440 4.311 Contratos de arrendamiento NIIF-<span class=\"ls4\">16</span> 3.370 1.389 Total 122.650 109.892 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "15. Ingresos  15.1. Importe neto de la cifra de negocio y otros ingresos   La distribuci\u00f3n por mercado y tipolog\u00eda de ingreso es la siguiente (en miles de euros):  2023 2022 (*) Mercado Exterior 83.998 64.207 Mercado Interior 285.386 259.159 Total 369.384 323.366 Venta de Productos 84.544 112.451 Venta de Servicios 284.840 210.915 Total 369.384 323.366 (*) Datos reexpresados. Ver Nota 2.1  A continuaci\u00f3n, se detalla en la siguiente tabla los ingresos ordinarios procedentes de clientes externos atribuidos al pa\u00eds del domicilio fiscal de la entidad a la que se le presta el servicio:   2023 2022 (*) Estados Unidos 15.232 30.448 Argentina 7.416 5.340 Chile 13.669 - Australia 12.387 - M\u00e9jico 5.116 11.973 Taiw\u00e1n 3.813 - Suriname 3.682 - Per\u00fa 4.556 5.165 Reino Unido 4.982 4.975 Colombia 3.364 2.325 Resto de Pa\u00edses extranjeros 9.771 3.981 Total mercado Exterior 83.998 64.207 (*) Datos reexpresados. Ver Nota 2.1    15.2 Trabajos realizados para el inmovilizado y otros ingresos   Al cierre del ejercicio 2023 se han capitalizado gastos por importe de 10.588 miles de euros (9.182 miles  de  euros  en  2022)  correspondientes  a  los  proyectos  detallados  en  la  Nota  5  anterior principalmente asociados a proyectos de desarrollo e innovaci\u00f3n en el segmento de Tecnolog\u00eda.    A 31 de diciembre de 2022, se inclu\u00edan por importe de 1.422 miles de euros el ingreso asociado a los proyectos  de  I+D  financiados  bajo  una  estructura  fiscal  que  implica  la  cesi\u00f3n  del  derecho  de  la deducci\u00f3n fruto de dicha actividad de I+D.   El  ep\u00edgrafe  incluye  a  31  de  diciembre  de  2023,  326  miles  de  euros  (723  miles  de  euros  a  31  de diciembre de 2022) de subvenciones incorporadas al resultado del ejercicio.  Cabe mencionar, que como consecuencia del proceso de reexpresi\u00f3n llevado a cabo en el ejercicio (Nota 2.1) asociado al criterio de contabilizaci\u00f3n del contrato que tiene como cliente final la Secretar\u00eda de  Justicia  y  Sistema  Penal  y  Socioeducativo  del  Estado  de  Rio  Grande  Do  Sul  en  Brasil,  se  ha procedido a capitalizar los costes incurridos en el ejercicio 2022 por importe de 6.781 miles de euros (Nota 6) aflorando en el presente ep\u00edgrafe al cierre del ejercicio 2022 el saldo correspondiente. A 31 de diciembre de 2023 se han registrado altas de inmovilizado material en curso asociadas a este proyecto por importe de 3.712 miles de euros.   El cuadro siguiente muestra el resumen de los saldos del ep\u00edgrafe a 31 de diciembre de 2023 y 2022:  2023 2022 (*) Capitalizaci\u00f3n de costes actividad I+D 10.588 9.182 Ingresos asociados proyectos de I+D  - 1.422 Subvenciones trasladadas al resultado 326 723 Capitalizaci\u00f3n costes inmovilizado material 3.712 6.781 Trabajos realizados para el inmovilizado y otros ingresos 14.626 18.108 (*) Datos reexpresados. Ver Nota 2.1 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "1<span class=\"ls2\">5.</span> Ingresos 15.1. Importe neto<span class=\"_ _a\"></span> de la cifra de nego<span class=\"_ _a\"></span>cio y otros ingresos<span class=\"_ _a\"></span> La distribuci\u00f3n por <span class=\"_ _a\"></span>mercado y tipol<span class=\"_ _a\"></span>og\u00eda de ingreso es <span class=\"_ _a\"></span>la siguiente (en m<span class=\"_ _a\"></span>iles de euros):<span class=\"_ _a\"></span> 2023<span class=\"ls0\"> </span>2022 (*) Mercado Exterior 83.998 64.207 Mercado Interior 285.<span class=\"ls0\">386 </span>259.159 Total 369.384 323.366 Venta de Productos 84.544 112.451 Venta de Servicios 284.840 210.915 Total 369.384 323.366 (*) Datos ree<span class=\"_ _3\"></span>xpresados. Ver Nota<span class=\"_ _3\"></span> 2.1<span class=\"ff3 fs2\"> </span>A continuaci\u00f3n, s<span class=\"_ _a\"></span>e detalla e<span class=\"_ _a\"></span>n la siguiente ta<span class=\"_ _a\"></span>bla los ingres<span class=\"_ _a\"></span>os ordinarios proc<span class=\"_ _a\"></span>edentes de cli<span class=\"_ _a\"></span>entes externos<span class=\"_ _a\"></span> atribuidos al pa\u00eds del<span class=\"_ _a\"></span> domicilio fiscal de la e<span class=\"_ _a\"></span>ntidad a la que se le pres<span class=\"_ _a\"></span>ta el servicio:<span class=\"_ _9\"></span> 2023<span class=\"ls0\"> </span>2022 (*) Estados Unidos 15.232 30<span class=\"ls0\">.448 </span>Argentina 7.416 5.340 Chile 13.669 - Australia 12.387 - M\u00e9jico 5.116 11<span class=\"ls0\">.973 </span>Taiw\u00e1n 3.813 - Suriname 3.682 - Per\u00fa 4.556 5.<span class=\"ls4\">165</span> Reino Unido 4.982 4.<span class=\"ls4\">975</span> Colombia 3.364 2.<span class=\"ls4\">325</span> Resto de Pa\u00edses extranjeros 9.771 3.981 Total mercado Exterior 83.998 64.207 (*) Datos ree<span class=\"_ _3\"></span>xpresados. Ver Nota<span class=\"_ _3\"></span> 2.1<span class=\"ff3 fs2\"> </span>15.2 Trabajos realizado<span class=\"_ _a\"></span>s para <span class=\"_ _a\"></span>el inmovilizado y otros ingre<span class=\"_ _a\"></span>sos<span class=\"_ _a\"></span> Al <span class=\"_ _7\"></span>cierre <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _7\"></span>20<span class=\"_ _a\"></span>23 <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>capita<span class=\"_ _a\"></span>lizado <span class=\"_ _7\"></span>gastos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>import<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>10.588 <span class=\"_ _4\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>(9.182 miles <span class=\"_ _29\"> </span>de <span class=\"_ _17\"> </span>euros <span class=\"_ _29\"> </span><span class=\"ls1b\">en</span> <span class=\"_ _29\"> </span><span class=\"ls3\">20<span class=\"_ _a\"></span></span>22) <span class=\"_ _17\"> </span>correspondientes <span class=\"_ _17\"> </span>a <span class=\"_ _29\"> </span>los <span class=\"_ _17\"> </span>proyectos <span class=\"_ _17\"> </span>detallados <span class=\"_ _29\"> </span>en<span class=\"_ _a\"></span> <span class=\"_ _29\"> </span>la <span class=\"_ _29\"> </span>Nota <span class=\"_ _17\"> </span>5 <span class=\"_ _29\"> </span>ant<span class=\"_ _a\"></span>erior principalmente as<span class=\"_ _a\"></span>ociados a proyectos de <span class=\"_ _a\"></span>desarrollo e innovaci<span class=\"_ _a\"></span>\u00f3n e<span class=\"_ _a\"></span>n el segmento de Tec<span class=\"_ _a\"></span>nolog\u00eda<span class=\"ls11\">. </span> A <span class=\"_ _a\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>202<span class=\"_ _a\"></span>2, <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>inclu\u00edan <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>1.422 <span class=\"_ _9\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>ingreso <span class=\"_ _9\"></span>asoc<span class=\"_ _a\"></span>iado <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>los<span class=\"_ _a\"></span> proyectos  de  I+D  financiados  bajo  una  estructura  fisc<span class=\"_ _a\"></span>al  que  implica  la  cesi\u00f3n  del  derecho  de  la deducci\u00f3n fruto de d<span class=\"_ _a\"></span>icha actividad de I+D.<span class=\"_ _a\"></span>  El <span class=\"_ _16\"> </span>ep\u00edgrafe <span class=\"_ _22\"> </span>incluye <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>3<span class=\"_ _a\"></span>1 <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>diciembre <span class=\"_ _22\"> </span>de <span class=\"_ _16\"> </span>2023<span class=\"_ _a\"></span>, <span class=\"_ _16\"> </span>32<span class=\"_ _a\"></span>6 <span class=\"_ _16\"> </span>miles <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>euros <span class=\"_ _16\"> </span>(723 <span class=\"_ _22\"> </span>miles <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>e<span class=\"_ _a\"></span>uros <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>31 <span class=\"_ _22\"> </span>de diciembre de 2022) de su<span class=\"_ _a\"></span>bvenciones incorp<span class=\"_ _a\"></span>oradas al resultado <span class=\"_ _a\"></span>del ejercicio.<span class=\"_ _a\"></span> Cabe <span class=\"_ _7\"></span>mencionar, <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>consecu<span class=\"_ _a\"></span>encia <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>proceso <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>reexpresi\u00f3n <span class=\"_ _7\"></span>llevado <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cabo <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ejercicio (Nota <span class=\"_ _a\"></span>2.1)<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>asoc<span class=\"_ _a\"></span>iado <span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>criter<span class=\"_ _a\"></span>io <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>con<span class=\"_ _a\"></span>tabilizaci\u00f3n <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>contrato <span class=\"_ _18\"></span>que <span class=\"_ _a\"></span>t<span class=\"_ _a\"></span>iene <span class=\"_ _a\"></span>como <span class=\"_ _9\"></span>cliente <span class=\"_ _9\"></span>final<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>Sec<span class=\"_ _a\"></span>retar\u00eda de <span class=\"_ _16\"> </span>Justicia <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>Sistema <span class=\"_ _22\"> </span>Penal <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>Socioeducat<span class=\"_ _a\"></span>ivo <span class=\"_ _16\"> </span>del <span class=\"_ _22\"> </span>Estado <span class=\"_ _22\"> </span>de <span class=\"_ _16\"> </span>Rio <span class=\"_ _22\"> </span>Grande <span class=\"_ _22\"> </span>Do <span class=\"_ _22\"> </span>Sul <span class=\"_ _16\"> </span>en <span class=\"_ _22\"> </span>Bras<span class=\"_ _a\"></span>il, <span class=\"_ _22\"> </span>se <span class=\"_ _22\"> </span>ha procedido <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>capitalizar <span class=\"_ _18\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _9\"></span>incurridos<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>ejer<span class=\"_ _a\"></span>cicio <span class=\"_ _9\"></span>2<span class=\"_ _a\"></span>022 <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>importe <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>6.78<span class=\"_ _a\"></span>1 <span class=\"_ _9\"></span>mil<span class=\"_ _a\"></span>es <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>euros (Nota 6) a<span class=\"_ _a\"></span>florando en<span class=\"_ _a\"></span> el pr<span class=\"_ _a\"></span>esent<span class=\"ls3\">e <span class=\"_ _a\"></span></span>ep\u00edgrafe <span class=\"_ _a\"></span>al cierre <span class=\"_ _a\"></span>del ejercicio <span class=\"_ _a\"></span>2022 <span class=\"_ _a\"></span>el sal<span class=\"_ _a\"></span>do corres<span class=\"_ _a\"></span>pondiente. <span class=\"_ _a\"></span>A 31 de<span class=\"_ _a\"></span> diciembre d<span class=\"_ _a\"></span>e 2023 <span class=\"_ _a\"></span>se ha<span class=\"_ _a\"></span>n r<span class=\"_ _a\"></span>egistrado <span class=\"_ _a\"></span>altas d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>inmovilizado <span class=\"_ _a\"></span>material <span class=\"_ _a\"></span>en curs<span class=\"_ _a\"></span>o asociad<span class=\"_ _a\"></span>as a es<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span> proyecto por importe de 3.712 <span class=\"_ _a\"></span>miles de e<span class=\"_ _a\"></span>uros. El <span class=\"_ _a\"></span>cuadro <span class=\"_ _9\"></span>siguiente <span class=\"_ _a\"></span>mu<span class=\"_ _a\"></span>estra <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>esumen <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>saldos<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>iciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2<span class=\"_ _a\"></span>023 <span class=\"_ _a\"></span>y 2022: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> (*) </span>Capitalizaci\u00f3n de costes actividad I+D 10.588 9.182 Ingresos asociados proyectos de I+D  - 1.422 Subvenciones trasladadas al resultado 32<span class=\"ls0\">6 </span>723<span class=\"ls0\"> </span>Capitalizaci\u00f3n costes inmovilizado material 3.712 6.781 Trabajos realizados para el inmovilizado y otros ingresos 14.626 18.108 (*) Datos ree<span class=\"_ _3\"></span>xpresados. Ver Nota<span class=\"_ _3\"></span> 2.1<span class=\"ff3 fs2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "  16. Resultado financiero neto  El desglose del ep\u00edgrafe \u201cResultado financiero\u201d de la cuenta de resultados consolidada adjunta es el siguiente (miles de euros):    2023 2022 (*) Ingresos de inversiones financieras 951 439 Variaci\u00f3n valor razonable instrumentos financieros - 1.342 Resultado por p\u00e9rdida de control en participaciones consolidadas 1.825 1.500 Ingresos financieros   2.776 3.281 Intereses de pr\u00e9stamos (12.025) (6.344) Otros gastos financieros (1.562) (1.354) Gastos financieros (13.587) (7.698) Diferencias de tipo de cambio 542 669 Resultado financiero neto (9.272) (3.748) (*) Datos reexpresados. Ver Nota 2.1 16.1 Ingresos Financieros El ep\u00edgrafe incluye fundamentalmente por importe de 1.825 miles de euros (1.500 miles de euros a 31 de diciembre de 2022) el ingreso consecuencia de la desinversi\u00f3n llevada a cabo en la sociedad Atlas (Nota 2.31.1) por importe total en ambos ejercicios de 3.325 miles de euros. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "16. Resultado financiero neto El desglose del ep\u00edgrafe \u201cResultado financiero\u201d de la cuenta de resultados consolidada adjunta es el siguiente (miles de euros): 2023 2022 (*) Ingresos de inversiones financieras 951 439 Variaci\u00f3n valor razonable instrumentos financieros - 1.342 Resultado por p\u00e9rdida de control en participaciones consolidadas 1.825 1.500 Ingresos financieros   2.776 3.281 Intereses de pr\u00e9stamos (12.025) (6.344) Otros gastos financieros (1.562) (1.354) Gastos financieros (13.587) (7.698) Diferencias de tipo de cambio 542 669 Resultado financiero neto (9.272) (3.748) (*) Datos reexpresados. Ver Nota 2.1 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "16. Resultado financiero neto El desglose del ep\u00edgrafe \u201cResultado financiero\u201d de la cuenta de resultados consolidada adjunta es el siguiente (miles de euros): 2023 2022 (*) Ingresos de inversiones financieras 951 439 Variaci\u00f3n valor razonable instrumentos financieros - 1.342 Resultado por p\u00e9rdida de control en participaciones consolidadas 1.825 1.500 Ingresos financieros   2.776 3.281 Intereses de pr\u00e9stamos (12.025) (6.344) Otros gastos financieros (1.562) (1.354) Gastos financieros (13.587) (7.698) Diferencias de tipo de cambio 542 669 Resultado financiero neto (9.272) (3.748) (*) Datos reexpresados. Ver Nota 2.1 16.2 Gastos Financieros Se incluyen en otros gastos financieros por importe de 1.431 miles de euros el coste financiero referido a la actualizaci\u00f3n a coste amortizado del pasivo registrado por la operaci\u00f3n \u201cGrowth\u201d (Notas 2.3.1.3, 14.1 y 14.5). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "16. Resultado financiero neto El desglose del ep\u00edgrafe \u201cResultado financiero\u201d de la cuenta de resultados consolidada adjunta es el siguiente (miles de euros): 2023 2022 (*) Ingresos de inversiones financieras 951 439 Variaci\u00f3n valor razonable instrumentos financieros - 1.342 Resultado por p\u00e9rdida de control en participaciones consolidadas 1.825 1.500 Ingresos financieros   2.776 3.281 Intereses de pr\u00e9stamos (12.025) (6.344) Otros gastos financieros (1.562) (1.354) Gastos financieros (13.587) (7.698) Diferencias de tipo de cambio 542 669 Resultado financiero neto (9.272) (3.748) (*) Datos reexpresados. Ver Nota 2.1 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "16. Resultado financiero neto El desglose del ep\u00edgrafe \u201cResultado financiero\u201d de la cuenta de resultados consolidada adjunta es el siguiente (miles de euros): 2023 2022 (*) Ingresos de inversiones financieras 951 439 Variaci\u00f3n valor razonable instrumentos financieros - 1.342 Resultado por p\u00e9rdida de control en participaciones consolidadas 1.825 1.500 Ingresos financieros   2.776 3.281 Intereses de pr\u00e9stamos (12.025) (6.344) Otros gastos financieros (1.562) (1.354) Gastos financieros (13.587) (7.698) Diferencias de tipo de cambio 542 669 Resultado financiero neto (9.272) (3.748) (*) Datos reexpresados. Ver Nota 2.1 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "16. Resultado financiero neto El desglose del ep\u00edgrafe \u201cResultado financiero\u201d de la cuenta de resultados consolidada adjunta es el siguiente (miles de euros): 2023 2022 (*) Ingresos de inversiones financieras 951 439 Variaci\u00f3n valor razonable instrumentos financieros - 1.342 Resultado por p\u00e9rdida de control en participaciones consolidadas 1.825 1.500 Ingresos financieros   2.776 3.281 Intereses de pr\u00e9stamos (12.025) (6.344) Otros gastos financieros (1.562) (1.354) Gastos financieros (13.587) (7.698) Diferencias de tipo de cambio 542 669 Resultado financiero neto (9.272) (3.748) (*) Datos reexpresados. Ver Nota 2.1 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-44": {
   "value": "17. Segmentos de<span class=\"_ _3\"></span> negocio y<span class=\"_ _3\"></span> geogr\u00e1ficos Los <span class=\"_ _18\"></span>segmentos <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>operaciones <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ontinuadas <span class=\"_ _7\"></span><span class=\"ff9\">han <span class=\"_ _18\"></span>sido <span class=\"_ _18\"></span>preparad<span class=\"_ _a\"></span>os <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>conformi<span class=\"_ _a\"></span>dad <span class=\"_ _18\"></span>con <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>\u201cenfoq<span class=\"_ _a\"></span>ue <span class=\"_ _18\"></span>de </span>gesti\u00f3n\u201d, <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>requi<span class=\"_ _a\"></span>ere <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>presentaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>segm<span class=\"_ _a\"></span>entos <span class=\"_ _a\"></span>sobre <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>base <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>informes<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>internos <span class=\"_ _a\"></span>acerc<span class=\"_ _a\"></span>a de <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>c<span class=\"_ _a\"></span>omponentes <span class=\"_ _17\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>entidad, <span class=\"_ _15\"> </span>que <span class=\"_ _17\"> </span>son <span class=\"_ _15\"> </span>examin<span class=\"_ _a\"></span>ados <span class=\"_ _17\"> </span>peri\u00f3dicamen<span class=\"_ _a\"></span>te <span class=\"_ _17\"> </span>por <span class=\"_ _1f\"> </span>el <span class=\"_ _15\"> </span>Consejo <span class=\"_ _17\"> </span>d<span class=\"_ _a\"></span>e administraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>Sociedad<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>domi<span class=\"_ _a\"></span>nante <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>t<span class=\"_ _a\"></span>oma <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>dec<span class=\"_ _a\"></span>isiones <span class=\"_ _7\"></span>operativas <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>G<span class=\"_ _a\"></span>rupo, <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>m<span class=\"_ _a\"></span>anera que <span class=\"_ _16\"> </span>la <span class=\"_ _22\"> </span>informac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _22\"> </span>por <span class=\"_ _16\"> </span>se<span class=\"_ _a\"></span>gmentos <span class=\"_ _16\"> </span>s<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>estruct<span class=\"_ _a\"></span>ura <span class=\"_ _16\"> </span>en<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>funci\u00f3n <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>las <span class=\"_ _22\"> </span>distintas<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>l\u00ed<span class=\"_ _a\"></span>neas <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>negocio <span class=\"_ _22\"> </span>del Grupo. De <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>NIIF <span class=\"_ _7\"></span>8, <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>segmento <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>componente <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>desarrolla <span class=\"_ _7\"></span>actividades <span class=\"_ _7\"></span>de negocio  de  las  que  puede  obtener  ingresos  ordina<span class=\"_ _a\"></span>rios  e  incurrir  en  gastos,  cuyos  resultados  de explotaci\u00f3n <span class=\"_ _16\"> </span>son <span class=\"_ _16\"> </span>rev<span class=\"_ _a\"></span>isados <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>form<span class=\"_ _a\"></span>a <span class=\"_ _16\"> </span>regular <span class=\"_ _22\"> </span>por <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>m\u00e1xima <span class=\"_ _22\"> </span>autoridad <span class=\"_ _22\"> </span>en <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>toma <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>decisiones <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span> explotaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _9\"></span>G<span class=\"_ _a\"></span>rupo, <span class=\"_ _18\"></span>par<span class=\"_ _a\"></span>a <span class=\"_ _18\"></span>decidir <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>obre <span class=\"_ _18\"></span>los <span class=\"_ _7\"></span>recursos <span class=\"_ _18\"></span>que <span class=\"_ _7\"></span>deben <span class=\"_ _18\"></span>asig<span class=\"_ _a\"></span>narse <span class=\"_ _18\"></span>al <span class=\"_ _7\"></span>segmento, <span class=\"_ _18\"></span>eva<span class=\"_ _a\"></span>luar <span class=\"_ _18\"></span>su rendimiento y en relaci<span class=\"_ _a\"></span>\u00f3n con el cual se dispo<span class=\"_ _a\"></span>ne de informaci\u00f3n f<span class=\"_ _a\"></span>inanciera diferenciada.<span class=\"_ _9\"></span>  Durante <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejerc<span class=\"_ _a\"></span>icio 2<span class=\"_ _a\"></span>022 <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _a\"></span>Amper <span class=\"_ _a\"></span>centr<span class=\"_ _a\"></span>\u00f3 <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>actividad <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>tres<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>segmentos<span class=\"_ _a\"></span>: <span class=\"_ _a\"></span>Tecnolog\u00eda, <span class=\"_ _9\"></span>Industria e <span class=\"_ _9\"></span>Inge<span class=\"_ _a\"></span>nier\u00eda. <span class=\"_ _9\"></span>S<span class=\"_ _a\"></span>i <span class=\"_ _9\"></span>b<span class=\"_ _a\"></span>ien <span class=\"_ _9\"></span>lo <span class=\"_ _18\"></span>anterior, <span class=\"_ _18\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>f<span class=\"_ _a\"></span>inales <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _9\"></span>2022, <span class=\"_ _18\"></span>con <span class=\"_ _18\"></span>la<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>incorporaci\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>nuevo <span class=\"_ _18\"></span>equipo gestor, <span class=\"_ _4\"></span>se <span class=\"_ _4\"> </span>apro<span class=\"_ _a\"></span>b\u00f3 <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>Plan <span class=\"_ _4\"> </span>Estr<span class=\"_ _a\"></span>at\u00e9gico <span class=\"_ _4\"></span>y <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>Transfor<span class=\"_ _a\"></span>maci\u00f3n <span class=\"_ _4\"> </span>2023<span class=\"_ _a\"></span>-<span class=\"_ _a\"></span>206 <span class=\"_ _4\"></span>que <span class=\"_ _4\"> </span>con<span class=\"_ _a\"></span>figura <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>negocio <span class=\"_ _16\"> </span>del Grupo A<span class=\"_ _a\"></span>mper e<span class=\"_ _a\"></span>n prop<span class=\"_ _a\"></span>uestas <span class=\"_ _a\"></span>de valor <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se dir<span class=\"_ _a\"></span>ige a <span class=\"_ _a\"></span>mercados <span class=\"_ _a\"></span>altamente <span class=\"_ _a\"></span>cualifi<span class=\"_ _a\"></span>cados y<span class=\"_ _a\"></span> rentables <span class=\"_ _a\"></span>pero a <span class=\"_ _29\"> </span>la <span class=\"_ _29\"> </span>v<span class=\"_ _a\"></span>ez <span class=\"_ _29\"> </span>muy <span class=\"_ _29\"> </span>com<span class=\"_ _a\"></span>petitivos, <span class=\"_ _29\"> </span>por <span class=\"_ _17\"> </span>un <span class=\"_ _29\"> </span>l<span class=\"_ _a\"></span>ado, <span class=\"_ _29\"> </span>los <span class=\"_ _29\"> </span>me<span class=\"_ _a\"></span>rcados <span class=\"_ _29\"> </span>relacion<span class=\"_ _a\"></span>ados <span class=\"_ _29\"> </span>con <span class=\"_ _29\"> </span>la <span class=\"_ _17\"> </span>seguridad <span class=\"_ _29\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _29\"> </span>las<span class=\"_ _a\"></span> telecomunicaciones <span class=\"_ _9\"></span>t<span class=\"_ _a\"></span>anto <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>\u00e1mbito <span class=\"_ _9\"></span>p\u00fab<span class=\"_ _a\"></span>lico <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>privado, <span class=\"_ _18\"></span>por <span class=\"_ _9\"></span>otro <span class=\"_ _9\"></span>lado <span class=\"_ _18\"></span>los <span class=\"_ _9\"></span>mercados <span class=\"_ _9\"></span>relacio<span class=\"_ _a\"></span>nados con <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>enger\u00eda<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>tanto <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>\u00e1mbito <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>producc<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _7\"></span>onshore <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>o<span class=\"_ _a\"></span>ffshore <span class=\"_ _7\"></span>como <span class=\"_ _4\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>istribuci\u00f3n <span class=\"_ _7\"></span>y<span class=\"_ _a\"></span> control de la misma.<span class=\"_ _a\"></span> Teniendo <span class=\"_ _6\"> </span>en<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>cuenta <span class=\"_ _19\"> </span>lo <span class=\"_ _6\"> </span>anterior, <span class=\"_ _19\"> </span>l<span class=\"_ _a\"></span>as <span class=\"_ _19\"> </span>l\u00edneas <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>negocio <span class=\"_ _6\"> </span>que <span class=\"_ _19\"> </span>se <span class=\"_ _6\"> </span>describen <span class=\"_ _6\"> </span>seguidamente <span class=\"_ _19\"> </span>s<span class=\"_ _a\"></span>e <span class=\"_ _19\"> </span>han establecido <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>func<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>estructura <span class=\"_ _7\"></span>org<span class=\"_ _a\"></span>anizativa <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _4\"></span>Amper <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>vigor<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>cierre <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio<span class=\"_ _a\"></span> 20<span class=\"ls0\">23, <span class=\"_ _19\"> </span>conforme <span class=\"_ _19\"> </span>al <span class=\"_ _19\"> </span>modo <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>Direcci\u00f3n <span class=\"_ _19\"> </span>usa <span class=\"_ _19\"> </span>internam<span class=\"_ _a\"></span>ente <span class=\"_ _19\"> </span>para <span class=\"_ _19\"> </span>evaluar <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>rendimiento <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>los </span>segmentos <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>negocio <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>seg\u00fan <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>isposici\u00f3n <span class=\"_ _7\"></span>planteada <span class=\"_ _18\"></span>en <span class=\"_ _7\"></span>su <span class=\"_ _18\"></span>Plan <span class=\"_ _7\"></span>Estrat\u00e9gic<span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>2023-2026; <span class=\"_ _7\"></span>teniendo en <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>uenta, <span class=\"_ _a\"></span>p<span class=\"_ _a\"></span>or <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>lado, <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>naturaleza <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>product<span class=\"_ _a\"></span>os <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>serv<span class=\"_ _a\"></span>icios <span class=\"_ _a\"></span>ofrec<span class=\"_ _a\"></span>idos <span class=\"_ _a\"></span>y, <span class=\"_ _9\"></span>p<span class=\"_ _a\"></span>or <span class=\"_ _a\"></span>otro, <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>egmentos de clientes a los que van<span class=\"_ _a\"></span> dirigidos. <span class=\"_ _a\"></span> En el ejercicio 2023<span class=\"_ _a\"></span> el Grupo Amper centr\u00f3 sus<span class=\"_ _a\"></span> actividades en <span class=\"_ _a\"></span>dos l\u00edneas d<span class=\"_ _a\"></span>e negocio co<span class=\"_ _a\"></span>ntinuadas: <span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Defensa, Seguridad y<span class=\"_ _a\"></span> Telecomunicacio<span class=\"_ _a\"></span>nes<span class=\"lsc\">. <span class=\"_ _a\"></span></span> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Energ\u00eda y Sosten<span class=\"_ _a\"></span>ibilidad. </span>Los <span class=\"_ _9\"></span>pr<span class=\"_ _a\"></span>incipales <span class=\"_ _9\"></span>cam<span class=\"_ _a\"></span>bios <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>mparados <span class=\"_ _9\"></span>co<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>los <span class=\"_ _18\"></span>segment<span class=\"_ _a\"></span>os <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>prese<span class=\"_ _a\"></span>ntaron <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _9\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _9\"></span>2022<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>han sido los siguientes: <span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span><span class=\"ff9\">El segmento \u201cIngen<span class=\"_ _a\"></span>ier\u00eda\u201d, que en <span class=\"_ _a\"></span>el ejercicio 2022 corr<span class=\"_ _a\"></span>espond\u00eda a un s<span class=\"_ _a\"></span>egmento separa<span class=\"_ _a\"></span>do se ha </span></span>integrado dentro del<span class=\"_ _a\"></span> segmento \u201cEnerg\u00ed<span class=\"_ _a\"></span>a y Sostenibilidad\u201d.<span class=\"_ _a\"></span><span class=\"ff4\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span><span class=\"ff9\">El segmento <span class=\"_ _a\"></span>actual \u201cDef<span class=\"_ _a\"></span>ensa, Seguri<span class=\"_ _a\"></span>dad y T<span class=\"_ _a\"></span>elecomunicacion<span class=\"_ _a\"></span>es\u201d se c<span class=\"_ _a\"></span>onforma con <span class=\"_ _a\"></span>lo que <span class=\"_ _a\"></span>el a\u00f1o </span></span>pasado <span class=\"_ _15\"> </span>era <span class=\"_ _1f\"> </span>\u201cTecnolog\u00eda\u201d<span class=\"_ _a\"></span> <span class=\"_ _15\"> </span>sin <span class=\"_ _15\"> </span>las<span class=\"_ _a\"></span> <span class=\"_ _15\"> </span>sociedades <span class=\"_ _1f\"> </span>Electrot\u00e9cnica <span class=\"_ _1f\"> </span>Industria<span class=\"_ _a\"></span>l <span class=\"_ _17\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _15\"> </span>Naval, <span class=\"_ _15\"> </span>S.<span class=\"_ _a\"></span>L. <span class=\"_ _17\"> </span>y<span class=\"_ _a\"></span> Electrot\u00e9cnica <span class=\"_ _a\"></span>Industr<span class=\"_ _a\"></span>ial <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>Naval, <span class=\"_ _a\"></span>S.<span class=\"_ _a\"></span>L. <span class=\"_ _a\"></span>do <span class=\"_ _a\"></span>Brasil<span class=\"_ _a\"></span><span class=\"lsc\">, <span class=\"_ _9\"></span></span>Energy <span class=\"_ _a\"></span>Com<span class=\"_ _a\"></span>puter <span class=\"_ _a\"></span>Systems <span class=\"_ _9\"></span>S.A.S. <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>divisi\u00f3n<span class=\"_ _a\"></span> de  Energ\u00eda  de  Amper  Sistemas, <span class=\"_ _19\"> </span>S.A.U<span class=\"ff9\">,  que  se  han  incorporado  al  segme<span class=\"_ _a\"></span>nto  \u201cEnerg\u00eda  y </span>Sostenibilidad\u201d <span class=\"_ _16\"> </span>por <span class=\"_ _16\"> </span>es<span class=\"_ _a\"></span>tar <span class=\"_ _16\"> </span>su <span class=\"_ _16\"> </span>negocio <span class=\"_ _16\"> </span>enfoc<span class=\"_ _a\"></span>ado <span class=\"_ _22\"> </span><span class=\"ff4\">al <span class=\"_ _16\"> </span>control <span class=\"_ _16\"> </span>y <span class=\"_ _22\"> </span>producci\u00f3n <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>energ\u00eda <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>dich<span class=\"_ _a\"></span>o </span>Segmento.  \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Adicionalmente <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>resto <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>los  negoc<span class=\"_ _a\"></span>ios  d<span class=\"_ _a\"></span>e  Amp<span class=\"_ _a\"></span>er  Siste<span class=\"_ _a\"></span>mas, <span class=\"_ _19\"> </span>S.A.U  (que <span class=\"_ _19\"> </span>se <span class=\"_ _19\"> </span>enco<span class=\"_ _a\"></span>ntraba </span>completamente <span class=\"_ _a\"></span>asignada <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>segmento <span class=\"_ _a\"></span>de \u201cT<span class=\"_ _a\"></span>ecnolog\u00eda\u201d <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>el ej<span class=\"_ _a\"></span>ercicio 202<span class=\"_ _9\"></span><span class=\"ff4\">2) <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>incluyen <span class=\"_ _a\"></span>en e<span class=\"_ _a\"></span>l </span>segmento <span class=\"_ _2c\"> </span>de <span class=\"_ _2d\"> </span>\u201cD<span class=\"_ _a\"></span>efensa, <span class=\"_ _2c\"> </span>Seguridad <span class=\"_ _2d\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _2d\"> </span>Tel<span class=\"_ _a\"></span>ecomunicaciones\u201d <span class=\"_ _21\"> </span><span class=\"ff4\">por <span class=\"_ _2c\"> </span>ser <span class=\"_ _2d\"> </span>a<span class=\"_ _a\"></span>ctividades <span class=\"_ _2d\"> </span>d<span class=\"_ _a\"></span>e </span>Telecomunicaciones, I<span class=\"_ _a\"></span>oT, seguridad, comunicac<span class=\"_ _a\"></span>i\u00f3n y defensa. <span class=\"_ _9\"></span> En <span class=\"_ _a\"></span>la Not<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>27 se<span class=\"_ _a\"></span> infor<span class=\"_ _a\"></span>ma <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>sociedades <span class=\"_ _a\"></span>filiales <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>Amper<span class=\"_ _a\"></span> qu<span class=\"_ _a\"></span>e con<span class=\"_ _a\"></span>forman c<span class=\"_ _a\"></span>ada <span class=\"_ _a\"></span>uno <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _18\"></span>2 segmentos anteriores<span class=\"_ _a\"></span>.  La <span class=\"_ _4\"></span>informaci\u00f3n <span class=\"_ _4\"> </span>relativa<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>otras <span class=\"_ _4\"></span>actividades <span class=\"_ _16\"> </span>empresariales <span class=\"_ _4\"></span>corporativas <span class=\"_ _4\"> </span>se<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>r<span class=\"_ _a\"></span>evela <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>forma <span class=\"_ _22\"> </span>separada dentro  de  la  categ<span class=\"_ _a\"></span>or\u00eda  \u201cCorporaci\u00f3n\u201d<span class=\"_ _a\"></span><span class=\"ff4 lsc\">.  <span class=\"ls0\">Las  ven<span class=\"_ _a\"></span>tas  entre  segmentos  s<span class=\"_ _a\"></span>e  efect\u00faan  a <span class=\"_ _19\"> </span>los  precios  de </span></span>mercado vigentes e<span class=\"_ _a\"></span>limin\u00e1ndose en el proces<span class=\"_ _a\"></span>o de consolidaci\u00f3n.<span class=\"_ _a\"></span> A <span class=\"ls0\">continuaci\u00f3n,<span class=\"_ _a\"></span> se presenta la informac<span class=\"_ _a\"></span>i\u00f3n por segmentos de<span class=\"_ _a\"></span> estas actividades<span class=\"_ _a\"></span> (<span class=\"_ _a\"></span>en miles de euros)<span class=\"_ _a\"></span>: </span>Ejercicio 2023 Defensa, Segurida<span class=\"_ _3\"></span>d y Telecomunica<span class=\"_ _3\"></span>ciones<span class=\"ff3\"> </span>Energ\u00eda Y Sostenibilidad<span class=\"ff3\"> </span>Corpora<span class=\"_ _3\"></span>ci\u00f3n<span class=\"ff3\"> </span>Ajustes Consolidaci\u00f3n<span class=\"ff3\"> </span>Total Consolidado<span class=\"ff3\"> </span>Importe Neto de <span class=\"_ _3\"></span>la Cifra de Negocio 83.166 286.564 7.987 (8.333) 369.384 Aprovisionamien<span class=\"_ _3\"></span>tos (neto) (39.907) (127.239) 5 (190)<span class=\"ls0\"> </span>(167.331) Gastos de Persona<span class=\"_ _3\"></span>l (17.497) (134.844) (2.107) - (154.448) Dotaci\u00f3n a la a<span class=\"_ _3\"></span>mortizaci\u00f3n y deteri<span class=\"_ _3\"></span>oros de activos netos (5.515) (4.261) (68)<span class=\"ls0\"> </span>(5.131) (14.975) Trabajos realizad<span class=\"_ _3\"></span>os para el inmovi<span class=\"_ _3\"></span>lizado y otros ingresos 12.188 2.438 - - 14.626 Otros Gastos Ne<span class=\"_ _3\"></span>tos (28.928) (10.227) (3.391) 5.685 (36.861) BENEFICIO/(PER<span class=\"_ _3\"></span>DIDA) DE EXPL<span class=\"_ _3\"></span>OTACI\u00d3N 3.507 12.431 2.426 (7.969) 10.395 Ingresos/Gasto<span class=\"_ _3\"></span>s Financieros (3.391) (5.178) (8.007) 5.765 (10.811) Diferencias de <span class=\"_ _3\"></span>cambio (neto) 469<span class=\"ls0\"> </span>(187)<span class=\"ls0\"> </span>260<span class=\"ls0\"> </span>- 542<span class=\"ls0\"> </span>BENEFICIO/(P\u00c9R<span class=\"_ _3\"></span>DIDA) ANTE<span class=\"_ _3\"></span>S DE IMPUESTOS DE<span class=\"_ _3\"></span> ACTIVIDADES<span class=\"_ _3\"></span> CONTINUADAS<span class=\"_ _3\"></span> 585<span class=\"ls0\"> </span>7.066 (5.321) (2.204) 126<span class=\"ls0\"> </span>Gasto por impue<span class=\"_ _3\"></span>sto sobre las gan<span class=\"_ _3\"></span>ancias 4.013 (2.675) 649<span class=\"ls0\"> </span>- 1.987 RESULTADO CON<span class=\"_ _3\"></span>SOLIDADO D<span class=\"_ _3\"></span>EL EJERCICIO 4.598 4.391 (4.672) (2.204) 2.113 Resultado del ejer<span class=\"_ _3\"></span>cicio de operaci<span class=\"_ _3\"></span>ones interrumpidas ne<span class=\"_ _3\"></span>to de impuestos (647)<span class=\"ls0\"> </span>(1.044) - - (1.691) Participacione<span class=\"_ _3\"></span>s no Dominantes 657<span class=\"ls0\"> </span>(2.572) - - (1.915) BENEFICIO/(P\u00c9R<span class=\"_ _3\"></span>DIDA) ATRIBU<span class=\"_ _3\"></span>IBLE A TENEDORES D<span class=\"_ _3\"></span>E INSTRUMENTOS D<span class=\"_ _3\"></span>E PATRIMONIO N<span class=\"_ _3\"></span>ETO DE LA DO<span class=\"_ _3\"></span>MINANTE 4.608 775<span class=\"ls0\"> </span>(4.672) (2.204) (1.493) ESTADO DE S<span class=\"_ _3\"></span>ITUACI\u00d3N FINAN<span class=\"_ _3\"></span>CIERA Activos no corr<span class=\"_ _3\"></span>ientes 145.705 61.501 199.834 (230.737) 176.303 Activos mantenido<span class=\"_ _3\"></span>s para la venta - 4.545 -  -  4.545 Activos corriente<span class=\"_ _3\"></span>s 98.852 121.716 6.559 (33.262) 193.865 TOTAL ACTIVO 244.557 187.762 206.393 (263.999) 374.713 Pasivos no corr<span class=\"_ _3\"></span>ientes 89.175 43.197 55.224 (125.981) 61.615 Pasivos mantenidos<span class=\"_ _3\"></span> para la venta - 2.410 -  2.410 Pasivos corrien<span class=\"_ _3\"></span>tes  59.890 119.439 69.559 (15.301) 233.587 TOTAL ACTIVO<span class=\"_ _3\"></span>S NETOS 95.492 22.716 81.610 (122.717) 77.101 Ejercicio 2022 Defensa, Segurida<span class=\"_ _3\"></span>d y Telecomunica<span class=\"_ _3\"></span>ciones Energ\u00eda Y Sostenibilidad Corpora<span class=\"_ _3\"></span>ci\u00f3n Ajustes Total Consolidado Importe Neto de <span class=\"_ _3\"></span>la Cifra de Negoc<span class=\"_ _3\"></span>io 61.407 264.846 5.949 (8.836) 323.366 Aprovisionamien<span class=\"_ _3\"></span>tos (neto) (49.241) (98.986) - 2.569 (145.658) Gastos de Persona<span class=\"_ _3\"></span>l (16.444) (129.665) (1.028) - (147.137) Dotaci\u00f3n a la a<span class=\"_ _3\"></span>mortizaci\u00f3n y deteri<span class=\"_ _3\"></span>oros de activos netos (4.589) (5.335) (1.908) (2.388) (14.221) Trabajos realizad<span class=\"_ _3\"></span>os para el inmovi<span class=\"_ _3\"></span>lizado y otros ingresos 16.046 2.062 - - 18.108 Otros Gastos Ne<span class=\"_ _3\"></span>tos (11.163) (28.840) (3.016) 5.602 (37.417) BENEFICIO/(PER<span class=\"_ _3\"></span>DIDA) DE EXPL<span class=\"_ _3\"></span>OTACI\u00d3N (3.984) 4.082 (3)<span class=\"ls0\"> </span>(3.053) (2.959) Ingresos/Gasto<span class=\"_ _3\"></span>s Financieros 32<span class=\"ls0\"> </span>(3.620) (2.766) 1.937 (4.417) Diferencias de <span class=\"_ _3\"></span>cambio (neto) 985<span class=\"ls0\"> </span>(8)<span class=\"ls0\"> </span>(306)<span class=\"ls0\"> </span>(2)<span class=\"ls0\"> </span>669<span class=\"ls0\"> </span>BENEFICIO/(P\u00c9R<span class=\"_ _3\"></span>DIDA) ANTE<span class=\"_ _3\"></span>S DE IMPUESTOS DE<span class=\"_ _3\"></span> ACTIVIDADES<span class=\"_ _3\"></span> CONTINUADAS<span class=\"_ _3\"></span> (2.967) 454<span class=\"ls0\"> </span>(3.075) (1.118) (6.707) Gasto por impue<span class=\"_ _3\"></span>sto sobre las gan<span class=\"_ _3\"></span>ancias 2.253 (591)<span class=\"ls0\"> </span>719<span class=\"ls0\"> </span>(198)<span class=\"ls0\"> </span>2.183 RESULTADO CON<span class=\"_ _3\"></span>SOLIDADO D<span class=\"_ _3\"></span>EL EJERCICIO (714)<span class=\"ls0\"> </span>(137)<span class=\"ls0\"> </span>(2.356) (1.316) (4.524) Resultado del ejer<span class=\"_ _3\"></span>cicio de operaci<span class=\"_ _3\"></span>ones interrumpidas ne<span class=\"_ _3\"></span>to de impuestos (523)<span class=\"ls0\"> </span>(688)<span class=\"ls0\"> </span>- - (1.211) Participacione<span class=\"_ _3\"></span>s no Dominantes 235<span class=\"ls0\"> </span>770<span class=\"ls0\"> </span>- - 1.005 BENEFICIO/(P\u00c9R<span class=\"_ _3\"></span>DIDA) ATRIBU<span class=\"_ _3\"></span>IBLE A TENEDORES D<span class=\"_ _3\"></span>E INSTRUMENTOS D<span class=\"_ _3\"></span>E PATRIMONIO N<span class=\"_ _3\"></span>ETO DE LA DO<span class=\"_ _3\"></span>MINANTE (1.003) (55)<span class=\"ls0\"> </span>(2.356) (1.316) (4.730) ESTADO DE S<span class=\"_ _3\"></span>ITUACI\u00d3N FINAN<span class=\"_ _3\"></span>CIERA Activos no corr<span class=\"_ _3\"></span>ientes 138.638 45.211 173.800 (198.190) 159.459 Activos mantenido<span class=\"_ _3\"></span>s para la venta - 3.256  - -  3.256 Activos corriente<span class=\"_ _3\"></span>s 89.646 100.849 9.069 (15.576) 183.988 TOTAL ACTIVO 228.284 149.316 182.869 -213.766 346.703 Pasivos no corr<span class=\"_ _3\"></span>ientes 68.228 40.720 56.480 (89.258) 76.170 Pasivos mantenido<span class=\"_ _3\"></span>s para la venta - 3.943  - -  3.943 Pasivos corrien<span class=\"_ _3\"></span>tes  76.849 91.078 61.670 (16.191) 213.405 TOTAL ACTIVO<span class=\"_ _3\"></span>S NETOS 83.207 13.575 64.719 (108.317) 53.185 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-46": {
   "value": "18.<span class=\"ls0\"> <span class=\"_ _31\"> </span>G<span class=\"_ _a\"></span>astos<span class=\"_ _3\"></span> </span>La composici\u00f3n de <span class=\"_ _a\"></span>los gastos del Grupo se desg<span class=\"_ _a\"></span>losa a continuaci\u00f3n (e<span class=\"_ _a\"></span>n miles de <span class=\"_ _a\"></span>euros<span class=\"_ _a\"></span>): 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> (*)<span class=\"ff4\"> </span></span>Aprovisionamientos 167.196 148.106 Variaci\u00f3n de existencias (<span class=\"ls4\">135</span>) (2.448) Gastos de personal 154.<span class=\"ls1f\">44<span class=\"ls0\">8 </span></span>147.137 Amortizaciones y deterioros 14.9<span class=\"ls1f\">75</span> 14.<span class=\"ls0\">221 </span>Otros gastos de explotaci\u00f3n 36.861 37.417 Total 37<span class=\"ls0\">3.345 </span>344.<span class=\"ls0\">433 </span>(*)Datos reexpres<span class=\"_ _a\"></span>ados. Ver Nota 2.1<span class=\"_ _a\"></span><span class=\"ff3 fs2\"> </span>Aprovisionamientos <span class=\"_ _a\"></span> El desglose de este ep\u00ed<span class=\"_ _a\"></span>grafe es el siguiente<span class=\"_ _a\"></span> (en mi<span class=\"_ _a\"></span>les de euros)<span class=\"_ _a\"></span>: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Compras 88.253 83.404 Subcontrataciones 78.943 64.702 Total 167.196 148.106",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "18.<span class=\"ls0\"> <span class=\"_ _31\"> </span>G<span class=\"_ _a\"></span>astos<span class=\"_ _3\"></span> </span>La composici\u00f3n de <span class=\"_ _a\"></span>los gastos del Grupo se desg<span class=\"_ _a\"></span>losa a continuaci\u00f3n (e<span class=\"_ _a\"></span>n miles de <span class=\"_ _a\"></span>euros<span class=\"_ _a\"></span>): 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> (*)<span class=\"ff4\"> </span></span>Aprovisionamientos 167.196 148.106 Variaci\u00f3n de existencias (<span class=\"ls4\">135</span>) (2.448) Gastos de personal 154.<span class=\"ls1f\">44<span class=\"ls0\">8 </span></span>147.137 Amortizaciones y deterioros 14.9<span class=\"ls1f\">75</span> 14.<span class=\"ls0\">221 </span>Otros gastos de explotaci\u00f3n 36.861 37.417 Total 37<span class=\"ls0\">3.345 </span>344.<span class=\"ls0\">433 </span>(*)Datos reexpres<span class=\"_ _a\"></span>ados. Ver Nota 2.1<span class=\"_ _a\"></span><span class=\"ff3 fs2\"> </span>Aprovisionamientos <span class=\"_ _a\"></span> El desglose de este ep\u00ed<span class=\"_ _a\"></span>grafe es el siguiente<span class=\"_ _a\"></span> (en mi<span class=\"_ _a\"></span>les de euros)<span class=\"_ _a\"></span>: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Compras 88.253 83.404 Subcontrataciones 78.943 64.702 Total 167.196 148.106 Gastos de personal<span class=\"_ _a\"></span> L<span class=\"ls3\">a </span>composici\u00f3n de <span class=\"_ _a\"></span>los gastos de persona<span class=\"_ _a\"></span>l es la si<span class=\"_ _a\"></span>guiente (en miles de euros<span class=\"_ _a\"></span>): 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Sueldos y salarios 112.836 110.232 Indemnizaciones 2.218 698<span class=\"ls0\"> </span>Seguridad Social 39.394 36.207 Total 154.<span class=\"ls0\">448 </span>147.137 La plant<span class=\"_ _a\"></span>illa to<span class=\"_ _a\"></span>tal del <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>Amper <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>cierre <span class=\"_ _a\"></span>del ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _a\"></span><span class=\"ls3\">20</span>23 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>202<span class=\"ls3\">2 <span class=\"_ _a\"></span>es</span> <span class=\"ls3\">de</span> <span class=\"_ _9\"></span>3.471 <span class=\"_ _a\"></span>(<span class=\"ls3\">3.110 <span class=\"_ _a\"></span></span>hombres<span class=\"_ _a\"></span> y<span class=\"_ _a\"></span> <span class=\"ls3\">361</span> mujeres) y 2.963 (<span class=\"_ _a\"></span>2.659 hombres y 30<span class=\"_ _a\"></span>4 mujeres) resp<span class=\"_ _a\"></span>ectivamente. Existe <span class=\"_ _18\"></span>personal <span class=\"_ _18\"></span>con <span class=\"_ _18\"></span>m<span class=\"_ _a\"></span>inusval\u00eda <span class=\"_ _18\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _18\"></span>sociedades <span class=\"_ _7\"></span>espa\u00f1olas <span class=\"_ _18\"></span><span class=\"ls3\">de</span> <span class=\"_ _7\"></span>Amper <span class=\"_ _18\"></span><span class=\"ls3\">que <span class=\"_ _18\"></span></span>rep<span class=\"_ _a\"></span>resenta <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>0,66<span class=\"ls28\">% <span class=\"_ _7\"></span></span>del total de la plantilla de<span class=\"_ _a\"></span>l Grupo en 202<span class=\"_ _a\"></span>3, un <span class=\"ls3\">0,</span>8% e<span class=\"_ _a\"></span>n <span class=\"ls1b\">20</span>22. El <span class=\"_ _22\"> </span>n\u00famero <span class=\"_ _e\"> </span>medio <span class=\"_ _e\"> </span>de <span class=\"_ _22\"> </span>emp<span class=\"_ _a\"></span>leados <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>Gr<span class=\"_ _a\"></span>upo, <span class=\"_ _22\"> </span>distribu<span class=\"_ _a\"></span>ido <span class=\"_ _22\"> </span>por <span class=\"_ _22\"> </span>cate<span class=\"_ _a\"></span>gor\u00edas <span class=\"_ _22\"> </span>prof<span class=\"_ _a\"></span>esionales <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>sex<span class=\"_ _a\"></span>o, <span class=\"_ _22\"> </span>es <span class=\"_ _22\"> </span>e<span class=\"_ _a\"></span>l siguiente: (*) Dato a cierre del a\u00f1o considerado A 31 de diciembre d<span class=\"_ _a\"></span>e <span class=\"ls3\">20</span>2<span class=\"ls3\">3 <span class=\"_ _a\"></span></span>y 2022 no existe ning\u00fan pl<span class=\"_ _a\"></span>an de opciones sobr<span class=\"_ _a\"></span>e acciones en vigor.<span class=\"_ _9\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Hombres Mujeres Total Hombres Mujeres Total Personal Titulado 542<span class=\"ls0\"> </span>167<span class=\"ls0\"> </span>709<span class=\"ls0\"> </span>483<span class=\"ls0\"> </span>     <span class=\"ls0\">136  </span>619<span class=\"ls0\"> </span>Personal No Titulado 2.408 169<span class=\"ls0\"> </span>2.577 2.336<span class=\"ff1 fs0\"> </span>1<span class=\"ls4\">61</span> 2.497 Total 2.950 336<span class=\"ls0\"> </span>3.286 2.819<span class=\"ff2 fs0\"> </span>297<span class=\"ls0\"> </span>3.116 Consejo Administraci\u00f3n (*) 7 1 8 7 3 10<span class=\"_ _3a\"> </span>Otros Gastos de <span class=\"_ _a\"></span>Explotaci\u00f3n<span class=\"_ _a\"></span> La composici\u00f3n de O<span class=\"_ _a\"></span>tros gastos de explotac<span class=\"_ _a\"></span>i\u00f3n es la <span class=\"_ _a\"></span>siguiente (en miles de e<span class=\"_ _a\"></span>uros):<span class=\"_ _a\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Suministros, mantenimiento y servicios industriales contratados 12.198 13.631 Servicios de profesionales legales y jur\u00eddicos 9.054 3.351 Servicios de profesionales de ingenier\u00eda t\u00e9cnicas contratadas  4.841 5.377 Gastos comerciales y marketing y comunicaciones y otros 2.897 3.354 Seguros contratados 2.522 2.184 Gastos bancarios y similares  2.248 1.235 Transportes y embalajes  1.582 4.267 Gastos de viajes y representaci\u00f3n  1.519 4.018 Total 36.861 37.417 Los honorarios deve<span class=\"_ _a\"></span>ngados por el gru<span class=\"_ _a\"></span>po auditor de las<span class=\"_ _a\"></span> cuentas <span class=\"_ _a\"></span>anuales consolid<span class=\"_ _a\"></span>adas por las auditor\u00edas<span class=\"_ _a\"></span> de <span class=\"_ _9\"></span>sus <span class=\"_ _18\"></span>cuentas <span class=\"_ _18\"></span>anuales, <span class=\"_ _18\"></span>otros <span class=\"_ _9\"></span>trabajos<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>v<span class=\"_ _a\"></span>erificaci\u00f3n <span class=\"_ _18\"></span>contable, <span class=\"_ _18\"></span>as\u00ed <span class=\"_ _9\"></span>como <span class=\"_ _18\"></span>otros <span class=\"_ _18\"></span>serv<span class=\"_ _a\"></span>icios <span class=\"_ _9\"></span>prestados <span class=\"_ _18\"></span>al Grupo Amper, se desg<span class=\"_ _a\"></span>losan seg\u00fan el siguiente<span class=\"_ _a\"></span> detalle:<span class=\"_ _a\"></span> Servicios prestados por el auditor de cuentas y por empresas vinculadas (en miles de euros) 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Servicios de Auditor\u00eda  413<span class=\"ls0\"> </span>393<span class=\"ls0\"> </span>Total servicios de Auditor\u00eda y Relacionados 413<span class=\"ls0\"> </span>393<span class=\"ls0\"> </span>Otros Servicios  209<span class=\"ls0\"> </span>194<span class=\"ls0\"> </span>Total Servicios Profesionales 622<span class=\"ls0\"> </span>587<span class=\"ls0\"> </span>Los <span class=\"_ _16\"> </span>importes<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>incluidos <span class=\"_ _22\"> </span>en <span class=\"_ _16\"> </span>el<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>cuadro <span class=\"_ _22\"> </span>anterior <span class=\"_ _22\"> </span>incluyen <span class=\"_ _22\"> </span>la <span class=\"_ _16\"> </span>total<span class=\"_ _a\"></span>idad <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>l<span class=\"_ _a\"></span>os <span class=\"_ _16\"> </span>honorar<span class=\"_ _a\"></span>ios <span class=\"_ _16\"> </span>relativos <span class=\"_ _22\"> </span>a <span class=\"_ _16\"> </span>los servicios prestados<span class=\"_ _a\"></span> en 2023 y 2022, con indep<span class=\"_ _a\"></span>endencia del momento <span class=\"_ _a\"></span>de su facturaci\u00f3n. <span class=\"_ _9\"></span> Como <span class=\"_ _19\"> </span>establece <span class=\"_ _19\"> </span>el  Regl<span class=\"_ _a\"></span>amento <span class=\"_ _19\"> </span>del  Cons<span class=\"_ _a\"></span>ejo <span class=\"_ _19\"> </span>de  Admi<span class=\"_ _a\"></span>nistraci\u00f3n <span class=\"_ _19\"> </span>de  Am<span class=\"_ _a\"></span>per, <span class=\"_ _19\"> </span>S.A.,  la <span class=\"_ _19\"> </span>Comisi\u00f3n <span class=\"_ _19\"> </span>de Auditor\u00eda <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Control, <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>ntre <span class=\"_ _a\"></span>sus <span class=\"_ _9\"></span>responsabilidades, <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>encuentra <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>recibir <span class=\"_ _9\"></span>informaci\u00f3n <span class=\"_ _9\"></span>sobre <span class=\"_ _9\"></span>aquellas cuestiones <span class=\"_ _19\"> </span>que  p<span class=\"_ _a\"></span>uedan <span class=\"_ _19\"> </span>poner  e<span class=\"_ _a\"></span>n  ries<span class=\"_ _a\"></span>go  la <span class=\"_ _19\"> </span>indepe<span class=\"_ _a\"></span>ndencia <span class=\"_ _19\"> </span>de  los <span class=\"_ _19\"> </span>auditores<span class=\"_ _a\"></span>  y<span class=\"_ _a\"></span>  cualesqui<span class=\"_ _a\"></span>era  otr<span class=\"_ _a\"></span>as relacionadas <span class=\"_ _19\"> </span>con <span class=\"_ _19\"> </span>el <span class=\"_ _6\"> </span>proceso <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>desarrollo <span class=\"_ _19\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _19\"> </span>auditor\u00eda <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>c<span class=\"_ _a\"></span>uentas, <span class=\"_ _19\"> </span>as\u00ed <span class=\"_ _6\"> </span>como  aqu<span class=\"_ _a\"></span>ellas <span class=\"_ _19\"> </span>otras comunicaciones previst<span class=\"_ _a\"></span>as en la legislaci\u00f3n de a<span class=\"_ _a\"></span>uditor\u00eda de cuentas y<span class=\"_ _a\"></span> en las normas de a<span class=\"_ _a\"></span>uditor\u00eda.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "18.<span class=\"ls0\"> <span class=\"_ _31\"> </span>G<span class=\"_ _a\"></span>astos<span class=\"_ _3\"></span> </span>La composici\u00f3n de <span class=\"_ _a\"></span>los gastos del Grupo se desg<span class=\"_ _a\"></span>losa a continuaci\u00f3n (e<span class=\"_ _a\"></span>n miles de <span class=\"_ _a\"></span>euros<span class=\"_ _a\"></span>): 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> (*)<span class=\"ff4\"> </span></span>Aprovisionamientos 167.196 148.106 Variaci\u00f3n de existencias (<span class=\"ls4\">135</span>) (2.448) Gastos de personal 154.<span class=\"ls1f\">44<span class=\"ls0\">8 </span></span>147.137 Amortizaciones y deterioros 14.9<span class=\"ls1f\">75</span> 14.<span class=\"ls0\">221 </span>Otros gastos de explotaci\u00f3n 36.861 37.417 Total 37<span class=\"ls0\">3.345 </span>344.<span class=\"ls0\">433 </span>(*)Datos reexpres<span class=\"_ _a\"></span>ados. Ver Nota 2.1<span class=\"_ _a\"></span><span class=\"ff3 fs2\"> </span>Aprovisionamientos <span class=\"_ _a\"></span> El desglose de este ep\u00ed<span class=\"_ _a\"></span>grafe es el siguiente<span class=\"_ _a\"></span> (en mi<span class=\"_ _a\"></span>les de euros)<span class=\"_ _a\"></span>: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Compras 88.253 83.404 Subcontrataciones 78.943 64.702 Total 167.196 148.106 Gastos de personal<span class=\"_ _a\"></span> L<span class=\"ls3\">a </span>composici\u00f3n de <span class=\"_ _a\"></span>los gastos de persona<span class=\"_ _a\"></span>l es la si<span class=\"_ _a\"></span>guiente (en miles de euros<span class=\"_ _a\"></span>): 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Sueldos y salarios 112.836 110.232 Indemnizaciones 2.218 698<span class=\"ls0\"> </span>Seguridad Social 39.394 36.207 Total 154.<span class=\"ls0\">448 </span>147.137 La plant<span class=\"_ _a\"></span>illa to<span class=\"_ _a\"></span>tal del <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>Amper <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>cierre <span class=\"_ _a\"></span>del ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _a\"></span><span class=\"ls3\">20</span>23 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>202<span class=\"ls3\">2 <span class=\"_ _a\"></span>es</span> <span class=\"ls3\">de</span> <span class=\"_ _9\"></span>3.471 <span class=\"_ _a\"></span>(<span class=\"ls3\">3.110 <span class=\"_ _a\"></span></span>hombres<span class=\"_ _a\"></span> y<span class=\"_ _a\"></span> <span class=\"ls3\">361</span> mujeres) y 2.963 (<span class=\"_ _a\"></span>2.659 hombres y 30<span class=\"_ _a\"></span>4 mujeres) resp<span class=\"_ _a\"></span>ectivamente. Existe <span class=\"_ _18\"></span>personal <span class=\"_ _18\"></span>con <span class=\"_ _18\"></span>m<span class=\"_ _a\"></span>inusval\u00eda <span class=\"_ _18\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _18\"></span>sociedades <span class=\"_ _7\"></span>espa\u00f1olas <span class=\"_ _18\"></span><span class=\"ls3\">de</span> <span class=\"_ _7\"></span>Amper <span class=\"_ _18\"></span><span class=\"ls3\">que <span class=\"_ _18\"></span></span>rep<span class=\"_ _a\"></span>resenta <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>0,66<span class=\"ls28\">% <span class=\"_ _7\"></span></span>del total de la plantilla de<span class=\"_ _a\"></span>l Grupo en 202<span class=\"_ _a\"></span>3, un <span class=\"ls3\">0,</span>8% e<span class=\"_ _a\"></span>n <span class=\"ls1b\">20</span>22. El <span class=\"_ _22\"> </span>n\u00famero <span class=\"_ _e\"> </span>medio <span class=\"_ _e\"> </span>de <span class=\"_ _22\"> </span>emp<span class=\"_ _a\"></span>leados <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>Gr<span class=\"_ _a\"></span>upo, <span class=\"_ _22\"> </span>distribu<span class=\"_ _a\"></span>ido <span class=\"_ _22\"> </span>por <span class=\"_ _22\"> </span>cate<span class=\"_ _a\"></span>gor\u00edas <span class=\"_ _22\"> </span>prof<span class=\"_ _a\"></span>esionales <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>sex<span class=\"_ _a\"></span>o, <span class=\"_ _22\"> </span>es <span class=\"_ _22\"> </span>e<span class=\"_ _a\"></span>l siguiente: (*) Dato a cierre del a\u00f1o considerado A 31 de diciembre d<span class=\"_ _a\"></span>e <span class=\"ls3\">20</span>2<span class=\"ls3\">3 <span class=\"_ _a\"></span></span>y 2022 no existe ning\u00fan pl<span class=\"_ _a\"></span>an de opciones sobr<span class=\"_ _a\"></span>e acciones en vigor.<span class=\"_ _9\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Hombres Mujeres Total Hombres Mujeres Total Personal Titulado 542<span class=\"ls0\"> </span>167<span class=\"ls0\"> </span>709<span class=\"ls0\"> </span>483<span class=\"ls0\"> </span>     <span class=\"ls0\">136  </span>619<span class=\"ls0\"> </span>Personal No Titulado 2.408 169<span class=\"ls0\"> </span>2.577 2.336<span class=\"ff1 fs0\"> </span>1<span class=\"ls4\">61</span> 2.497 Total 2.950 336<span class=\"ls0\"> </span>3.286 2.819<span class=\"ff2 fs0\"> </span>297<span class=\"ls0\"> </span>3.116 Consejo Administraci\u00f3n (*) 7 1 8 7 3 10<span class=\"_ _3a\"> </span>Otros Gastos de <span class=\"_ _a\"></span>Explotaci\u00f3n<span class=\"_ _a\"></span> La composici\u00f3n de O<span class=\"_ _a\"></span>tros gastos de explotac<span class=\"_ _a\"></span>i\u00f3n es la <span class=\"_ _a\"></span>siguiente (en miles de e<span class=\"_ _a\"></span>uros):<span class=\"_ _a\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Suministros, mantenimiento y servicios industriales contratados 12.198 13.631 Servicios de profesionales legales y jur\u00eddicos 9.054 3.351 Servicios de profesionales de ingenier\u00eda t\u00e9cnicas contratadas  4.841 5.377 Gastos comerciales y marketing y comunicaciones y otros 2.897 3.354 Seguros contratados 2.522 2.184 Gastos bancarios y similares  2.248 1.235 Transportes y embalajes  1.582 4.267 Gastos de viajes y representaci\u00f3n  1.519 4.018 Total 36.861 37.417 Los honorarios deve<span class=\"_ _a\"></span>ngados por el gru<span class=\"_ _a\"></span>po auditor de las<span class=\"_ _a\"></span> cuentas <span class=\"_ _a\"></span>anuales consolid<span class=\"_ _a\"></span>adas por las auditor\u00edas<span class=\"_ _a\"></span> de <span class=\"_ _9\"></span>sus <span class=\"_ _18\"></span>cuentas <span class=\"_ _18\"></span>anuales, <span class=\"_ _18\"></span>otros <span class=\"_ _9\"></span>trabajos<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>v<span class=\"_ _a\"></span>erificaci\u00f3n <span class=\"_ _18\"></span>contable, <span class=\"_ _18\"></span>as\u00ed <span class=\"_ _9\"></span>como <span class=\"_ _18\"></span>otros <span class=\"_ _18\"></span>serv<span class=\"_ _a\"></span>icios <span class=\"_ _9\"></span>prestados <span class=\"_ _18\"></span>al Grupo Amper, se desg<span class=\"_ _a\"></span>losan seg\u00fan el siguiente<span class=\"_ _a\"></span> detalle:<span class=\"_ _a\"></span> Servicios prestados por el auditor de cuentas y por empresas vinculadas (en miles de euros) 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Servicios de Auditor\u00eda  413<span class=\"ls0\"> </span>393<span class=\"ls0\"> </span>Total servicios de Auditor\u00eda y Relacionados 413<span class=\"ls0\"> </span>393<span class=\"ls0\"> </span>Otros Servicios  209<span class=\"ls0\"> </span>194<span class=\"ls0\"> </span>Total Servicios Profesionales 622<span class=\"ls0\"> </span>587<span class=\"ls0\"> </span>Los <span class=\"_ _16\"> </span>importes<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>incluidos <span class=\"_ _22\"> </span>en <span class=\"_ _16\"> </span>el<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>cuadro <span class=\"_ _22\"> </span>anterior <span class=\"_ _22\"> </span>incluyen <span class=\"_ _22\"> </span>la <span class=\"_ _16\"> </span>total<span class=\"_ _a\"></span>idad <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>l<span class=\"_ _a\"></span>os <span class=\"_ _16\"> </span>honorar<span class=\"_ _a\"></span>ios <span class=\"_ _16\"> </span>relativos <span class=\"_ _22\"> </span>a <span class=\"_ _16\"> </span>los servicios prestados<span class=\"_ _a\"></span> en 2023 y 2022, con indep<span class=\"_ _a\"></span>endencia del momento <span class=\"_ _a\"></span>de su facturaci\u00f3n. <span class=\"_ _9\"></span> Como <span class=\"_ _19\"> </span>establece <span class=\"_ _19\"> </span>el  Regl<span class=\"_ _a\"></span>amento <span class=\"_ _19\"> </span>del  Cons<span class=\"_ _a\"></span>ejo <span class=\"_ _19\"> </span>de  Admi<span class=\"_ _a\"></span>nistraci\u00f3n <span class=\"_ _19\"> </span>de  Am<span class=\"_ _a\"></span>per, <span class=\"_ _19\"> </span>S.A.,  la <span class=\"_ _19\"> </span>Comisi\u00f3n <span class=\"_ _19\"> </span>de Auditor\u00eda <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Control, <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>ntre <span class=\"_ _a\"></span>sus <span class=\"_ _9\"></span>responsabilidades, <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>encuentra <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>recibir <span class=\"_ _9\"></span>informaci\u00f3n <span class=\"_ _9\"></span>sobre <span class=\"_ _9\"></span>aquellas cuestiones <span class=\"_ _19\"> </span>que  p<span class=\"_ _a\"></span>uedan <span class=\"_ _19\"> </span>poner  e<span class=\"_ _a\"></span>n  ries<span class=\"_ _a\"></span>go  la <span class=\"_ _19\"> </span>indepe<span class=\"_ _a\"></span>ndencia <span class=\"_ _19\"> </span>de  los <span class=\"_ _19\"> </span>auditores<span class=\"_ _a\"></span>  y<span class=\"_ _a\"></span>  cualesqui<span class=\"_ _a\"></span>era  otr<span class=\"_ _a\"></span>as relacionadas <span class=\"_ _19\"> </span>con <span class=\"_ _19\"> </span>el <span class=\"_ _6\"> </span>proceso <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>desarrollo <span class=\"_ _19\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _19\"> </span>auditor\u00eda <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>c<span class=\"_ _a\"></span>uentas, <span class=\"_ _19\"> </span>as\u00ed <span class=\"_ _6\"> </span>como  aqu<span class=\"_ _a\"></span>ellas <span class=\"_ _19\"> </span>otras comunicaciones previst<span class=\"_ _a\"></span>as en la legislaci\u00f3n de a<span class=\"_ _a\"></span>uditor\u00eda de cuentas y<span class=\"_ _a\"></span> en las normas de a<span class=\"_ _a\"></span>uditor\u00eda.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "Gastos de personal<span class=\"_ _a\"></span> L<span class=\"ls3\">a </span>composici\u00f3n de <span class=\"_ _a\"></span>los gastos de persona<span class=\"_ _a\"></span>l es la si<span class=\"_ _a\"></span>guiente (en miles de euros<span class=\"_ _a\"></span>): 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Sueldos y salarios 112.836 110.232 Indemnizaciones 2.218 698<span class=\"ls0\"> </span>Seguridad Social 39.394 36.207 Total 154.<span class=\"ls0\">448 </span>147.137 La plant<span class=\"_ _a\"></span>illa to<span class=\"_ _a\"></span>tal del <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>Amper <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>cierre <span class=\"_ _a\"></span>del ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _a\"></span><span class=\"ls3\">20</span>23 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>202<span class=\"ls3\">2 <span class=\"_ _a\"></span>es</span> <span class=\"ls3\">de</span> <span class=\"_ _9\"></span>3.471 <span class=\"_ _a\"></span>(<span class=\"ls3\">3.110 <span class=\"_ _a\"></span></span>hombres<span class=\"_ _a\"></span> y<span class=\"_ _a\"></span> <span class=\"ls3\">361</span> mujeres) y 2.963 (<span class=\"_ _a\"></span>2.659 hombres y 30<span class=\"_ _a\"></span>4 mujeres) resp<span class=\"_ _a\"></span>ectivamente. Existe <span class=\"_ _18\"></span>personal <span class=\"_ _18\"></span>con <span class=\"_ _18\"></span>m<span class=\"_ _a\"></span>inusval\u00eda <span class=\"_ _18\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _18\"></span>sociedades <span class=\"_ _7\"></span>espa\u00f1olas <span class=\"_ _18\"></span><span class=\"ls3\">de</span> <span class=\"_ _7\"></span>Amper <span class=\"_ _18\"></span><span class=\"ls3\">que <span class=\"_ _18\"></span></span>rep<span class=\"_ _a\"></span>resenta <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>0,66<span class=\"ls28\">% <span class=\"_ _7\"></span></span>del total de la plantilla de<span class=\"_ _a\"></span>l Grupo en 202<span class=\"_ _a\"></span>3, un <span class=\"ls3\">0,</span>8% e<span class=\"_ _a\"></span>n <span class=\"ls1b\">20</span>22. El <span class=\"_ _22\"> </span>n\u00famero <span class=\"_ _e\"> </span>medio <span class=\"_ _e\"> </span>de <span class=\"_ _22\"> </span>emp<span class=\"_ _a\"></span>leados <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>Gr<span class=\"_ _a\"></span>upo, <span class=\"_ _22\"> </span>distribu<span class=\"_ _a\"></span>ido <span class=\"_ _22\"> </span>por <span class=\"_ _22\"> </span>cate<span class=\"_ _a\"></span>gor\u00edas <span class=\"_ _22\"> </span>prof<span class=\"_ _a\"></span>esionales <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>sex<span class=\"_ _a\"></span>o, <span class=\"_ _22\"> </span>es <span class=\"_ _22\"> </span>e<span class=\"_ _a\"></span>l siguiente: (*) Dato a cierre del a\u00f1o considerado A 31 de diciembre d<span class=\"_ _a\"></span>e <span class=\"ls3\">20</span>2<span class=\"ls3\">3 <span class=\"_ _a\"></span></span>y 2022 no existe ning\u00fan pl<span class=\"_ _a\"></span>an de opciones sobr<span class=\"_ _a\"></span>e acciones en vigor.<span class=\"_ _9\"></span> <div class=\"c w190 h12 gs76d\"><div class=\"t m0 x3b hf y5c ff3 fs2 fc2 sc0 ls4 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w191 h12 gs76e\"><div class=\"t m0 x139 hf y5c ff3 fs2 fc2 sc0 ls4 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w192 h14 gs76f\"><div class=\"t m0 x30 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Hombres </div></div><div class=\"c w193 h14 gs770\"><div class=\"t m0 x61 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Mujeres </div></div><div class=\"c w9c h14 gs771\"><div class=\"t m0 x4f h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Total </div></div><div class=\"c w194 h14 gs772\"><div class=\"t m0 x5a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Hombres </div></div><div class=\"c w195 h14 gs773\"><div class=\"t m0 x5b h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Mujeres </div></div><div class=\"c w196 h14 gs774\"><div class=\"t m0 x2a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Total </div></div><div class=\"c w18f h12 gs775\"><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Personal Titulado </div></div><div class=\"c w192 h12 gs776\"><div class=\"t m0 x20 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">542<span class=\"ls0\"> </span></div></div><div class=\"c w193 h12 gs777\"><div class=\"t m0 x1d h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">167<span class=\"ls0\"> </span></div></div><div class=\"c w9c h12 gs778\"><div class=\"t m0 x25 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">709<span class=\"ls0\"> </span></div></div><div class=\"c w194 h12 gs779\"><div class=\"t m0 x4f h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">483<span class=\"ls0\"> </span></div></div><div class=\"c w195 h12 gs77a\"><div class=\"t m0 x29 h4 y5c ff4 fs2 fc2 sc0 ls6 ws0\">     <span class=\"ls0\">136  </span></div></div><div class=\"c w196 h12 gs77b\"><div class=\"t m0 x16 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">619<span class=\"ls0\"> </span></div></div><div class=\"c w18f h12 gs77c\"><div class=\"t m0 x5d h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Personal No Titulado </div></div><div class=\"c w192 h12 gs77d\"><div class=\"t m0 x1e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">2.408 </div></div><div class=\"c w193 h12 gs77e\"><div class=\"t m0 x1d h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">169<span class=\"ls0\"> </span></div></div><div class=\"c w9c h12 gs77f\"><div class=\"t m0 x24 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">2.577 </div></div><div class=\"c w194 h12 gs780\"><div class=\"t m0 x29 h2 y5c ff4 fs2 fc2 sc0 ls0 ws0\">2.336<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w195 h12 gs781\"><div class=\"t m0 x2a h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1<span class=\"ls4\">61</span> </div></div><div class=\"c w196 h12 gs782\"><div class=\"t m0 x1c h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">2.497 </div></div><div class=\"c w18f h12 gs783\"><div class=\"t m0 x5d hf y5c ff3 fs2 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c w14f h12 gs784\"><div class=\"t m0 x1e hf y5c ff3 fs2 fc1 sc0 ls0 ws0\">2.950 </div></div><div class=\"c w8a h12 gs785\"><div class=\"t m0 x1d hf y5c ff3 fs2 fc1 sc0 ls4 ws0\">336<span class=\"ls0\"> </span></div></div><div class=\"c w197 h12 gs786\"><div class=\"t m0 x24 hf y5c ff3 fs2 fc1 sc0 ls0 ws0\">3.286 </div></div><div class=\"c wd7 h12 gs787\"><div class=\"t m0 x29 h9 y5c ff3 fs2 fc1 sc0 ls0 ws0\">2.819<span class=\"ff2 fs0\"> </span></div></div><div class=\"c w18 h12 gs788\"><div class=\"t m0 x2a hf y5c ff3 fs2 fc1 sc0 ls4 ws0\">297<span class=\"ls0\"> </span></div></div><div class=\"c we5 h12 gs789\"><div class=\"t m0 x1c hf y5c ff3 fs2 fc1 sc0 ls0 ws0\">3.116 </div></div><div class=\"c w18f h3b gs78a\"><div class=\"t m0 x5d h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5d h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Consejo Administraci\u00f3n (*) </div></div><div class=\"c w14f h3b gs78b\"><div class=\"t m0 x165 hf y157 ff3 fs2 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x28 hf y5c ff3 fs2 fc1 sc0 ls0 ws0\">7 </div></div><div class=\"c w8a h3b gs78c\"><div class=\"t m0 x35 hf y157 ff3 fs2 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x6b hf y5c ff3 fs2 fc1 sc0 ls0 ws0\">1 </div></div><div class=\"c w197 h3b gs78d\"><div class=\"t m0 xf0 hf y157 ff3 fs2 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x26 hf y5c ff3 fs2 fc1 sc0 ls0 ws0\">8 </div></div><div class=\"c wd7 h3b gs78e\"><div class=\"t m0 x79 hf y157 ff3 fs2 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x12e hf y5c ff3 fs2 fc1 sc0 ls0 ws0\">7 </div></div><div class=\"c w18 h3b gs78f\"><div class=\"t m0 x35 hf y157 ff3 fs2 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x27 hf y5c ff3 fs2 fc1 sc0 ls0 ws0\">3 </div></div><div class=\"c we5 h3b gs790\"><div class=\"t m0 x165 hf y157 ff3 fs2 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x2d hf y5c ff3 fs2 fc1 sc0 ls4 ws0\">10<span class=\"_ _3a\"> </span><span class=\"ls0\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-45": {
   "value": "Gastos de personal La composici\u00f3n de los gastos de personal es la siguiente (en miles de euros): 2023 2022 Sueldos y salarios 112.836 110.232 Indemnizaciones 2.218 698 Seguridad Social 39.394 36.207 Total 154.448 147.137 La plantilla total del Grupo Amper al cierre del ejercicio 2023 y 2022 es de 3.471 (3.110 hombres y 361 mujeres) y 2.963 (2.659 hombres y 304 mujeres) respectivamente. Existe personal con minusval\u00eda en las sociedades espa\u00f1olas de Amper que representa un 0,66% del total de la plantilla del Grupo en 2023, un 0,8% en 2022. El  n\u00famero  medio  de  empleados  del  Grupo,  distribuido  por  categor\u00edas  profesionales  y  sexo,  es  el siguiente: (*) Dato a cierre del a\u00f1o considerado A 31 de diciembre de 2023 y 2022 no existe ning\u00fan plan de opciones sobre acciones en vigor. 2023 2022 Hombres Mujeres Total Hombres Mujeres Total Personal Titulado 542 167 709 483      136  619 Personal No Titulado 2.408 169 2.577 2.336 161 2.497 Total 2.950 336 3.286 2.819 297 3.116 Consejo Administraci\u00f3n (*) 7 1 8 7 3 10 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "A 31 de diciembre de 2023 y 2022 no existe ning\u00fan plan de opciones sobre acciones en vigor.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-47": {
   "value": "Otros Gastos de <span class=\"_ _a\"></span>Explotaci\u00f3n<span class=\"_ _a\"></span> La composici\u00f3n de O<span class=\"_ _a\"></span>tros gastos de explotac<span class=\"_ _a\"></span>i\u00f3n es la <span class=\"_ _a\"></span>siguiente (en miles de e<span class=\"_ _a\"></span>uros):<span class=\"_ _a\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Suministros, mantenimiento y servicios industriales contratados 12.198 13.631 Servicios de profesionales legales y jur\u00eddicos 9.054 3.351 Servicios de profesionales de ingenier\u00eda t\u00e9cnicas contratadas  4.841 5.377 Gastos comerciales y marketing y comunicaciones y otros 2.897 3.354 Seguros contratados 2.522 2.184 Gastos bancarios y similares  2.248 1.235 Transportes y embalajes  1.582 4.267 Gastos de viajes y representaci\u00f3n  1.519 4.018 Total 36.861 37.417",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "<div class=\"c w2 h0_1 gs792\"><div class=\"t m0 x6d hd y931 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h5 y932 ff3 fs3 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y875 ff4 fs6 fc2 sc0 ls0 ws0\">Los honorarios deve<span class=\"_ _a\"></span>ngados por el gru<span class=\"_ _a\"></span>po auditor de las<span class=\"_ _a\"></span> cuentas <span class=\"_ _a\"></span>anuales consolid<span class=\"_ _a\"></span>adas por las auditor\u00edas<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y933 ff4 fs6 fc2 sc0 ls0 ws0\">de <span class=\"_ _9\"></span>sus <span class=\"_ _18\"></span>cuentas <span class=\"_ _18\"></span>anuales, <span class=\"_ _18\"></span>otros <span class=\"_ _9\"></span>trabajos<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>v<span class=\"_ _a\"></span>erificaci\u00f3n <span class=\"_ _18\"></span>contable, <span class=\"_ _18\"></span>as\u00ed <span class=\"_ _9\"></span>como <span class=\"_ _18\"></span>otros <span class=\"_ _18\"></span>serv<span class=\"_ _a\"></span>icios <span class=\"_ _9\"></span>prestados <span class=\"_ _18\"></span>al </div><div class=\"t m0 x6d hd y5d6 ff4 fs6 fc2 sc0 ls0 ws0\">Grupo Amper, se desg<span class=\"_ _a\"></span>losan seg\u00fan el siguiente<span class=\"_ _a\"></span> detalle:<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y934 ff4 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w198 h3b gs793\"><div class=\"t m0 x18 h4 y157 ff4 fs2 fc1 sc0 ls0 ws0\">Servicios prestados por el auditor de cuentas y por </div><div class=\"t m0 x26 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">empresas vinculadas (en miles de euros) </div></div><div class=\"c w199 h3b gs794\"><div class=\"t m0 x28 h4 yfa ff4 fs2 fc1 sc0 ls4 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w19a h3b gs795\"><div class=\"t m0 x28 h4 yfa ff4 fs2 fc1 sc0 ls4 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w198 hd3 gs796\"><div class=\"t m0 x13 h4 y56a ff4 fs2 fc2 sc0 ls0 ws0\">Servicios de Auditor\u00eda  </div></div><div class=\"c w199 hd3 gs797\"><div class=\"t m0 x19 h4 y56a ff4 fs2 fc2 sc0 ls4 ws0\">413<span class=\"ls0\"> </span></div></div><div class=\"c w19a hd3 gs798\"><div class=\"t m0 x19 h4 y56a ff4 fs2 fc2 sc0 ls4 ws0\">393<span class=\"ls0\"> </span></div></div><div class=\"c w198 h2c gs799\"><div class=\"t m0 x13 hf y105 ff3 fs2 fc2 sc0 ls0 ws0\">Total servicios de Auditor\u00eda y Relacionados </div></div><div class=\"c w199 h2c gs79a\"><div class=\"t m0 x19 hf y105 ff3 fs2 fc2 sc0 ls4 ws0\">413<span class=\"ls0\"> </span></div></div><div class=\"c w19a h2c gs79b\"><div class=\"t m0 x19 hf y105 ff3 fs2 fc2 sc0 ls4 ws0\">393<span class=\"ls0\"> </span></div></div><div class=\"c w198 hd4 gs79c\"><div class=\"t m0 x13 h4 y105 ff4 fs2 fc2 sc0 ls0 ws0\">Otros Servicios  </div></div><div class=\"c w199 hd4 gs79d\"><div class=\"t m0 x19 h4 y105 ff4 fs2 fc2 sc0 ls4 ws0\">209<span class=\"ls0\"> </span></div></div><div class=\"c w19a hd4 gs79e\"><div class=\"t m0 x19 h4 y105 ff4 fs2 fc2 sc0 ls4 ws0\">194<span class=\"ls0\"> </span></div></div><div class=\"c w198 h2c gs79f\"><div class=\"t m0 x13 hf y105 ff3 fs2 fc2 sc0 ls0 ws0\">Total Servicios Profesionales </div></div><div class=\"c w199 h2c gs7a0\"><div class=\"t m0 x19 hf y105 ff3 fs2 fc2 sc0 ls4 ws0\">622<span class=\"ls0\"> </span></div></div><div class=\"c w19a h2c gs7a1\"><div class=\"t m0 x19 hf y105 ff3 fs2 fc2 sc0 ls4 ws0\">587<span class=\"ls0\"> </span></div></div><div class=\"c w2 h0_1 gs792\"><div class=\"t m0 x71 h4 y939 ff1 fs2 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y93a ff4 fs6 fc2 sc0 ls0 ws0\">Los <span class=\"_ _16\"> </span>importes<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>incluidos <span class=\"_ _22\"> </span>en <span class=\"_ _16\"> </span>el<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>cuadro <span class=\"_ _22\"> </span>anterior <span class=\"_ _22\"> </span>incluyen <span class=\"_ _22\"> </span>la <span class=\"_ _16\"> </span>total<span class=\"_ _a\"></span>idad <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>l<span class=\"_ _a\"></span>os <span class=\"_ _16\"> </span>honorar<span class=\"_ _a\"></span>ios <span class=\"_ _16\"> </span>relativos <span class=\"_ _22\"> </span>a <span class=\"_ _16\"> </span>los </div><div class=\"t m0 x6d hd y392 ff4 fs6 fc2 sc0 ls0 ws0\">servicios prestados<span class=\"_ _a\"></span> en 2023 y 2022, con indep<span class=\"_ _a\"></span>endencia del momento <span class=\"_ _a\"></span>de su facturaci\u00f3n. <span class=\"_ _9\"></span> </div><div class=\"t m0 x6d hd y393 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y394 ff4 fs6 fc2 sc0 ls0 ws0\">Como <span class=\"_ _19\"> </span>establece <span class=\"_ _19\"> </span>el  Regl<span class=\"_ _a\"></span>amento <span class=\"_ _19\"> </span>del  Cons<span class=\"_ _a\"></span>ejo <span class=\"_ _19\"> </span>de  Admi<span class=\"_ _a\"></span>nistraci\u00f3n <span class=\"_ _19\"> </span>de  Am<span class=\"_ _a\"></span>per, <span class=\"_ _19\"> </span>S.A.,  la <span class=\"_ _19\"> </span>Comisi\u00f3n <span class=\"_ _19\"> </span>de </div><div class=\"t m0 x6d hd y7c7 ff4 fs6 fc2 sc0 ls0 ws0\">Auditor\u00eda <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Control, <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>ntre <span class=\"_ _a\"></span>sus <span class=\"_ _9\"></span>responsabilidades, <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>encuentra <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>recibir <span class=\"_ _9\"></span>informaci\u00f3n <span class=\"_ _9\"></span>sobre <span class=\"_ _9\"></span>aquellas </div><div class=\"t m0 x6d hd y7c8 ff4 fs6 fc2 sc0 ls0 ws0\">cuestiones <span class=\"_ _19\"> </span>que  p<span class=\"_ _a\"></span>uedan <span class=\"_ _19\"> </span>poner  e<span class=\"_ _a\"></span>n  ries<span class=\"_ _a\"></span>go  la <span class=\"_ _19\"> </span>indepe<span class=\"_ _a\"></span>ndencia <span class=\"_ _19\"> </span>de  los <span class=\"_ _19\"> </span>auditores<span class=\"_ _a\"></span>  y<span class=\"_ _a\"></span>  cualesqui<span class=\"_ _a\"></span>era  otr<span class=\"_ _a\"></span>as </div><div class=\"t m0 x6d hd y7c9 ff4 fs6 fc2 sc0 ls0 ws0\">relacionadas <span class=\"_ _19\"> </span>con <span class=\"_ _19\"> </span>el <span class=\"_ _6\"> </span>proceso <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>desarrollo <span class=\"_ _19\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _19\"> </span>auditor\u00eda <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>c<span class=\"_ _a\"></span>uentas, <span class=\"_ _19\"> </span>as\u00ed <span class=\"_ _6\"> </span>como  aqu<span class=\"_ _a\"></span>ellas <span class=\"_ _19\"> </span>otras </div><div class=\"t m0 x6d hd y398 ff4 fs6 fc2 sc0 ls0 ws0\">comunicaciones previst<span class=\"_ _a\"></span>as en la legislaci\u00f3n de a<span class=\"_ _a\"></span>uditor\u00eda de cuentas y<span class=\"_ _a\"></span> en las normas de a<span class=\"_ _a\"></span>uditor\u00eda.<span class=\"_ _9\"></span> </div><div class=\"t m0 x6d h5 y4e4 ff3 fs3 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h5 y6ce ff3 fs3 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h5 y93b ff3 fs3 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h5 y4b7 ff3 fs3 fc2 sc0 ls0 ws0\"> <span class=\"_ _38\"> </span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-48": {
   "value": "Los honorarios deve<span class=\"_ _a\"></span>ngados por el gru<span class=\"_ _a\"></span>po auditor de las<span class=\"_ _a\"></span> cuentas <span class=\"_ _a\"></span>anuales consolid<span class=\"_ _a\"></span>adas por las auditor\u00edas<span class=\"_ _a\"></span> de <span class=\"_ _9\"></span>sus <span class=\"_ _18\"></span>cuentas <span class=\"_ _18\"></span>anuales, <span class=\"_ _18\"></span>otros <span class=\"_ _9\"></span>trabajos<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>v<span class=\"_ _a\"></span>erificaci\u00f3n <span class=\"_ _18\"></span>contable, <span class=\"_ _18\"></span>as\u00ed <span class=\"_ _9\"></span>como <span class=\"_ _18\"></span>otros <span class=\"_ _18\"></span>serv<span class=\"_ _a\"></span>icios <span class=\"_ _9\"></span>prestados <span class=\"_ _18\"></span>al Grupo Amper, se desg<span class=\"_ _a\"></span>losan seg\u00fan el siguiente<span class=\"_ _a\"></span> detalle:<span class=\"_ _a\"></span> Servicios prestados por el auditor de cuentas y por empresas vinculadas (en miles de euros) 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Servicios de Auditor\u00eda  413<span class=\"ls0\"> </span>393<span class=\"ls0\"> </span>Total servicios de Auditor\u00eda y Relacionados 413<span class=\"ls0\"> </span>393<span class=\"ls0\"> </span>Otros Servicios  209<span class=\"ls0\"> </span>194<span class=\"ls0\"> </span>Total Servicios Profesionales 622<span class=\"ls0\"> </span>587<span class=\"ls0\"> </span>Los <span class=\"_ _16\"> </span>importes<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>incluidos <span class=\"_ _22\"> </span>en <span class=\"_ _16\"> </span>el<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>cuadro <span class=\"_ _22\"> </span>anterior <span class=\"_ _22\"> </span>incluyen <span class=\"_ _22\"> </span>la <span class=\"_ _16\"> </span>total<span class=\"_ _a\"></span>idad <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>l<span class=\"_ _a\"></span>os <span class=\"_ _16\"> </span>honorar<span class=\"_ _a\"></span>ios <span class=\"_ _16\"> </span>relativos <span class=\"_ _22\"> </span>a <span class=\"_ _16\"> </span>los servicios prestados<span class=\"_ _a\"></span> en 2023 y 2022, con indep<span class=\"_ _a\"></span>endencia del momento <span class=\"_ _a\"></span>de su facturaci\u00f3n. <span class=\"_ _9\"></span> Como <span class=\"_ _19\"> </span>establece <span class=\"_ _19\"> </span>el  Regl<span class=\"_ _a\"></span>amento <span class=\"_ _19\"> </span>del  Cons<span class=\"_ _a\"></span>ejo <span class=\"_ _19\"> </span>de  Admi<span class=\"_ _a\"></span>nistraci\u00f3n <span class=\"_ _19\"> </span>de  Am<span class=\"_ _a\"></span>per, <span class=\"_ _19\"> </span>S.A.,  la <span class=\"_ _19\"> </span>Comisi\u00f3n <span class=\"_ _19\"> </span>de Auditor\u00eda <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Control, <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>ntre <span class=\"_ _a\"></span>sus <span class=\"_ _9\"></span>responsabilidades, <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>encuentra <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>recibir <span class=\"_ _9\"></span>informaci\u00f3n <span class=\"_ _9\"></span>sobre <span class=\"_ _9\"></span>aquellas cuestiones <span class=\"_ _19\"> </span>que  p<span class=\"_ _a\"></span>uedan <span class=\"_ _19\"> </span>poner  e<span class=\"_ _a\"></span>n  ries<span class=\"_ _a\"></span>go  la <span class=\"_ _19\"> </span>indepe<span class=\"_ _a\"></span>ndencia <span class=\"_ _19\"> </span>de  los <span class=\"_ _19\"> </span>auditores<span class=\"_ _a\"></span>  y<span class=\"_ _a\"></span>  cualesqui<span class=\"_ _a\"></span>era  otr<span class=\"_ _a\"></span>as relacionadas <span class=\"_ _19\"> </span>con <span class=\"_ _19\"> </span>el <span class=\"_ _6\"> </span>proceso <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>desarrollo <span class=\"_ _19\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _19\"> </span>auditor\u00eda <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>c<span class=\"_ _a\"></span>uentas, <span class=\"_ _19\"> </span>as\u00ed <span class=\"_ _6\"> </span>como  aqu<span class=\"_ _a\"></span>ellas <span class=\"_ _19\"> </span>otras comunicaciones previst<span class=\"_ _a\"></span>as en la legislaci\u00f3n de a<span class=\"_ _a\"></span>uditor\u00eda de cuentas y<span class=\"_ _a\"></span> en las normas de a<span class=\"_ _a\"></span>uditor\u00eda.<span class=\"_ _9\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-49": {
   "value": "19.<span class=\"ls0\"> <span class=\"_ _3\"></span>Situaci\u00f3n fisca<span class=\"_ _3\"></span>l </span>A <span class=\"_ _7\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>diciembr<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023 <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>202<span class=\"_ _a\"></span>2, <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _18\"></span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _7\"></span>manten\u00eda <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>siguientes <span class=\"_ _7\"></span>cuentas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>car\u00e1cter <span class=\"_ _7\"></span>fiscal, <span class=\"_ _7\"></span>las cuales <span class=\"_ _4\"> </span>se <span class=\"_ _16\"> </span>reflejan <span class=\"_ _16\"> </span>en <span class=\"_ _4\"> </span>los <span class=\"_ _16\"> </span>ep\u00edgrafes <span class=\"_ _16\"> </span>\u201cActivo <span class=\"_ _16\"> </span>por <span class=\"_ _4\"> </span>Impues<span class=\"_ _a\"></span>tos <span class=\"_ _4\"> </span>diferidos<span class=\"_ _a\"></span>\u201d, <span class=\"_ _4\"> </span>\u201cPasivos <span class=\"_ _16\"> </span>fiscales\u201d <span class=\"_ _16\"> </span>y <span class=\"_ _4\"> </span>\u201cDeudor<span class=\"_ _a\"></span>es comerciales <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>otras <span class=\"_ _18\"></span>cuent<span class=\"_ _a\"></span>as <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>cobrar\u201d <span class=\"_ _18\"></span>(v\u00e9ase <span class=\"_ _18\"></span>Nota <span class=\"_ _18\"></span>10) <span class=\"_ _18\"></span>del <span class=\"_ _9\"></span>estado<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>situaci\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>financi<span class=\"_ _a\"></span>era <span class=\"_ _9\"></span>consol<span class=\"_ _a\"></span>idado adjunto (en miles de euros<span class=\"_ _a\"></span>):  31.12.2023 31.12.2022 (*) - Bases Imponibles - Cr\u00e9ditos Fiscales 8.364<span class=\"ls0\"> </span>6.539 - Deducciones por doble imposici\u00f3n internacional 3.880 3.639 - Diferencias temporales Espa\u00f1a 1.300 1834<span class=\"ls0\"> </span>- Diferencias temporales filiales Extranjero 420<span class=\"ls0\"> </span>379<span class=\"ls0\"> </span>- Diferencias temporales ajuste NIIF16 / PPA\u00b4s (**) 168<span class=\"ls0\"> </span>60<span class=\"ls0\"> </span>Activos por impuesto diferido 14.132 12.451 - Hacienda P\u00fablica, deudora por IS 622<span class=\"ls0\"> </span>675<span class=\"ls0\"> </span>- Hacienda P\u00fablica, deudora por IVA 6.479 4.779 - Hacienda P\u00fablica, retenciones y pagos a cuenta  525<span class=\"ls0\"> </span>602<span class=\"ls0\"> </span>Activos fiscales corrientes 7.626 6.056 - Pasivos generados por asignaci\u00f3n de activos en la compra de participaci\u00f3n de sociedades 2.199 2.905 - Pasivos generados por asignaci\u00f3n de activos en la fusi\u00f3n de sociedades 983<span class=\"ls0\"> </span>1.754 - Diferencias temporales  426<span class=\"ls0\"> </span>269<span class=\"ls0\"> </span>- Pasivos asociados a subvenciones 25<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>Pasivos por impuesto diferido 3.633 4.957 -Hacienda P\u00fablica IVA a pagar 6.647 8.304 -I.R.P.F. 1.502 1.132 -Seguridad Social 4.586 3.162 -Impuesto sobre Sociedades 970<span class=\"ls0\"> </span>410<span class=\"ls0\"> </span>-Otros pasivos fiscales  500<span class=\"ls0\"> </span>350<span class=\"ls0\"> </span>Pasivos fiscales corrientes 14.205 13.358 (*) Datos reexpres<span class=\"_ _a\"></span>ados. Ver Nota 2.1<span class=\"_ _a\"></span> (**) Incorpora por im<span class=\"_ _a\"></span>porte de 3.264 m<span class=\"_ _a\"></span>iles de euros el pasivo<span class=\"_ _a\"></span> diferido a <span class=\"_ _a\"></span>consecuencia <span class=\"_ _a\"></span>de los ajustes por<span class=\"_ _a\"></span> diferencias temporales del aj<span class=\"_ _a\"></span>uste a NIIF16 y asig<span class=\"_ _a\"></span>naci\u00f3n de PPA\u00b4s<span class=\"_ _a\"></span><span class=\"ff3\"> </span>La <span class=\"_ _18\"></span>co<span class=\"_ _a\"></span>nciliaci\u00f3n <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>resultado <span class=\"_ _7\"></span>contable <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>impuesto <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>las <span class=\"_ _18\"></span>gananci<span class=\"_ _a\"></span>as <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo Amper es la siguiente<span class=\"_ _a\"></span> (en miles de euros):  <span class=\"_ _a\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> (*) </span>Resultado consolidado antes de impuestos 126<span class=\"ls0\"> </span>(6.707) Cuota al 25% 32<span class=\"ls0\"> </span>1.677 Ajustes consolidaci\u00f3n fiscal y diferencias de tributaci\u00f3n (562) (2.607) Reconocimiento Cr\u00e9dito Fiscal  2.549 3.113 Impuesto sobre las ganancias total 1.987 2.183 (*) Datos reexpres<span class=\"_ _a\"></span>ados. Ver Nota 2.1<span class=\"_ _a\"></span><span class=\"fs2\"> </span>Los componentes pr<span class=\"_ _a\"></span>incipales del gasto por <span class=\"_ _a\"></span>el impuesto <span class=\"_ _a\"></span>sobre las gana<span class=\"_ _a\"></span>ncias son los siguientes:<span class=\"_ _a\"></span> 2023<span class=\"ls0\"> </span>2022 (*) (Gasto) / Ingreso por impuesto corrientes  (200) (147) Gasto por impuesto diferido 594<span class=\"ls0\"> </span>(783) Utilizaci\u00f3n de bases imponibles negativas (<span class=\"ls4\">956</span>) - Reconocimiento Cr\u00e9dito Fiscal  2.549 3.113 Impuesto sobre las ganancias total - Ingreso 1.987 2.183 (*) Datos reexpres<span class=\"_ _a\"></span>ados. Ver Nota 2.1<span class=\"_ _a\"></span><span class=\"ff3 fs2\"> </span>El<span class=\"ls0\"> <span class=\"_ _4\"> </span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>conso<span class=\"_ _a\"></span>lidaci\u00f3n <span class=\"_ _4\"> </span>fisc<span class=\"_ _a\"></span>al <span class=\"_ _4\"></span>en <span class=\"_ _16\"> </span>Espa\u00f1a <span class=\"_ _4\"> </span>107/17<span class=\"_ _a\"></span>, <span class=\"_ _4\"> </span>est\u00e1 <span class=\"_ _16\"> </span>formado <span class=\"_ _4\"> </span>por <span class=\"_ _16\"> </span>las <span class=\"_ _4\"> </span>sig<span class=\"_ _a\"></span>uientes <span class=\"_ _4\"></span>socied<span class=\"_ _a\"></span>ades <span class=\"_ _4\"> </span>al </span>cierre del ejercicio fisca<span class=\"_ _a\"></span>l 2023: -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Amper SA, (Sociedad<span class=\"_ _a\"></span> Matriz) </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Amper Sistemas, S.<span class=\"_ _a\"></span>A. </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Amper Robotics<span class=\"_ _a\"></span>, S.L. </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proes Consultores, S<span class=\"_ _a\"></span>.L </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Nervi\u00f3n Industries, <span class=\"_ _a\"></span>S.L. </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Setelsa Security, S.<span class=\"_ _a\"></span>L. </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Nervi\u00f3n Naval Offshore, <span class=\"_ _a\"></span>S.L.<span class=\"_ _a\"></span> </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Wirelles Watts, S.L.<span class=\"_ _a\"></span> </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Neosic, S.L </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Signal Intelligence Cons<span class=\"_ _a\"></span>ultancy, S.L.<span class=\"_ _a\"></span> </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Nervi\u00f3n Miner\u00eda, S.L.<span class=\"_ _a\"></span> </span>A fecha 30<span class=\"_ _a\"></span> de <span class=\"_ _a\"></span>diciembre de <span class=\"_ _a\"></span>202<span class=\"_ _a\"></span>3, la socie<span class=\"_ _a\"></span>dad y <span class=\"_ _a\"></span>las siguientes s<span class=\"_ _a\"></span>ociedades de<span class=\"_ _a\"></span>l Grupo, h<span class=\"_ _a\"></span>an sido <span class=\"_ _a\"></span>inscritas en  el <span class=\"_ _22\"> </span>R<span class=\"_ _a\"></span>\u00e9gimen  Especial  del  Grupo  de  Entidades  (REGE)  con <span class=\"_ _e\"> </span>el  n\u00famero  de  grupo  de <span class=\"_ _e\"> </span>entidades IVA69/23 y fecha de ef<span class=\"_ _a\"></span>ecto de 0<span class=\"_ _a\"></span>1 de enero de 2023:<span class=\"_ _a\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Amper SA, (Sociedad<span class=\"_ _a\"></span> Matriz) </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Amper Sistemas, S.<span class=\"_ _a\"></span>A. </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Wirelles Watts, S.L.<span class=\"_ _a\"></span> </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proes Consultores, S<span class=\"_ _a\"></span>.L </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Electr\u00f3nica Industria<span class=\"_ _a\"></span>l y Naval, S.L.<span class=\"_ _a\"></span> </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Signal Intelligence Cons<span class=\"_ _a\"></span>ultancy, S.L.<span class=\"_ _a\"></span> </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Setelsa Security, S.<span class=\"_ _a\"></span>L. </span>El <span class=\"_ _16\"> </span>Grupo <span class=\"_ _22\"> </span>ha <span class=\"_ _22\"> </span>estim<span class=\"_ _a\"></span>ado <span class=\"_ _16\"> </span>la <span class=\"_ _e\"> </span>recuperabilidad <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>los <span class=\"_ _22\"> </span>acti<span class=\"_ _a\"></span>vos <span class=\"_ _16\"> </span>por <span class=\"_ _22\"> </span>impues<span class=\"_ _a\"></span>tos <span class=\"_ _16\"> </span>diferid<span class=\"_ _a\"></span>os <span class=\"_ _16\"> </span>en <span class=\"_ _22\"> </span>funci<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>las proyecciones de las <span class=\"_ _a\"></span>bases imponibles<span class=\"_ _a\"></span> generadas por <span class=\"_ _a\"></span>cada una de las soc<span class=\"_ _a\"></span>iedades <span class=\"_ _a\"></span>filia<span class=\"_ _a\"></span>les, considerando para <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>llo <span class=\"_ _9\"></span>los <span class=\"_ _18\"></span>pla<span class=\"_ _a\"></span>nes <span class=\"_ _9\"></span>fiscal<span class=\"_ _a\"></span>es <span class=\"_ _18\"></span>derivados <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>los <span class=\"_ _18\"></span>pla<span class=\"_ _a\"></span>nes <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>ne<span class=\"_ _a\"></span>gocio <span class=\"_ _9\"></span>ex<span class=\"_ _a\"></span>istentes <span class=\"_ _18\"></span>para <span class=\"_ _7\"></span>los <span class=\"_ _18\"></span>ejerc<span class=\"_ _a\"></span>icios <span class=\"_ _18\"></span>2024 <span class=\"_ _18\"></span><span class=\"ls3\">a </span>202<span class=\"ls0\">6,  considerando  el <span class=\"_ _e\"> </span>marco  normativo  fiscal <span class=\"_ _e\"> </span>vigente  y  de <span class=\"_ _e\"> </span>aplicaci\u00f3n  en  los  pr\u00f3ximos <span class=\"_ _22\"> </span>ej<span class=\"_ _a\"></span>ercicios, </span>conforme a la regulac<span class=\"_ _a\"></span>i\u00f3n actual. <span class=\"_ _a\"></span> En bas<span class=\"_ _a\"></span>e <span class=\"ff9\">a <span class=\"_ _a\"></span>dichas <span class=\"_ _a\"></span>proyecci<span class=\"_ _a\"></span>ones el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>fiscal <span class=\"_ _a\"></span>ha pr<span class=\"_ _a\"></span>ocedido <span class=\"_ _a\"></span>al reco<span class=\"_ _a\"></span>nocimiento <span class=\"_ _a\"></span>bajo <span class=\"_ _a\"></span>el e<span class=\"_ _a\"></span>p\u00edgrafe \u201cac<span class=\"_ _a\"></span>tivos </span>por <span class=\"_ _16\"> </span>impuestos <span class=\"_ _16\"> </span>diferidos\u201d <span class=\"_ _16\"> </span>un <span class=\"_ _16\"> </span>importe <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span><span class=\"ff4\"> <span class=\"_ _16\"> </span>2.549 <span class=\"_ _16\"> </span>miles <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>euros <span class=\"_ _16\"> </span>(3.113 <span class=\"_ _16\"> </span>miles <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>euros <span class=\"_ _16\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _16\"> </span>ejercicio<span class=\"_ _a\"></span> </span>2022)<span class=\"ls0\">. </span>Las<span class=\"ls0\"> <span class=\"_ _a\"></span>proyeccio<span class=\"_ _a\"></span>nes <span class=\"_ _a\"></span>utilizadas<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>recupera<span class=\"_ _a\"></span>bilidad <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>imp<span class=\"_ _a\"></span>uestos <span class=\"_ _a\"></span>diferidos <span class=\"_ _7\"></span>se b<span class=\"_ _a\"></span>asan <span class=\"_ _a\"></span>en </span>los presupuestos <span class=\"_ _a\"></span>elaborados para<span class=\"_ _a\"></span> <span class=\"ls13\">la</span>s UGEs. <span class=\"_ _a\"></span> Procedimientos de Inspec<span class=\"_ _a\"></span>ci\u00f3n<span class=\"_ _a\"></span> Actualmente <span class=\"_ _a\"></span>est\u00e1n <span class=\"_ _a\"></span>abiertos proc<span class=\"_ _a\"></span>edimientos <span class=\"_ _a\"></span>de insp<span class=\"_ _a\"></span>ecci\u00f3n del <span class=\"_ _a\"></span>grupo f<span class=\"_ _a\"></span>iscal enca<span class=\"_ _a\"></span>bezado por <span class=\"_ _a\"></span>Amper, <span class=\"_ _a\"></span>S.A. sobre <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>Impu<span class=\"_ _a\"></span>esto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Sociedades <span class=\"_ _18\"></span>(<span class=\"_ _a\"></span>IS) <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ejercicios<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>2017<span class=\"_ _3\"></span>, <span class=\"_ _7\"></span>2018 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>2019, <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>IVA, <span class=\"_ _7\"></span>periodos <span class=\"_ _7\"></span>enero 2018 <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>diciembre <span class=\"_ _16\"> </span>2019, <span class=\"_ _16\"> </span>cuyo <span class=\"_ _16\"> </span>desenlace <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>fecha <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>formulaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>presentes <span class=\"_ _16\"> </span>cuentas <span class=\"_ _16\"> </span>anuales consolidadas no es pos<span class=\"_ _a\"></span>ible concluir. <span class=\"_ _a\"></span> En <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _16\"> </span>marco <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>inspec<span class=\"_ _a\"></span>ci\u00f3n, <span class=\"_ _16\"> </span>se <span class=\"_ _4\"> </span>ha <span class=\"_ _16\"> </span>inclu<span class=\"_ _a\"></span>ido <span class=\"_ _16\"> </span>la <span class=\"_ _4\"> </span>rev<span class=\"_ _a\"></span>isi\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>det<span class=\"_ _a\"></span>erminadas <span class=\"_ _16\"> </span>Agrupaciones <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Inter\u00e9s Econ\u00f3mico <span class=\"_ _a\"></span>(A<span class=\"_ _a\"></span>IE) <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>des<span class=\"_ _a\"></span>arrollaron <span class=\"_ _a\"></span>proy<span class=\"_ _a\"></span>ectos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>I+<span class=\"_ _a\"></span>D <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>tras <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>fina<span class=\"_ _a\"></span>lizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>corres<span class=\"_ _a\"></span>pondientes proyectos <span class=\"_ _9\"></span>fu<span class=\"_ _a\"></span>eron <span class=\"_ _9\"></span>ad<span class=\"_ _a\"></span>quiridas <span class=\"_ _9\"></span>por <span class=\"_ _18\"></span>Amper, <span class=\"_ _18\"></span>S.A. <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>Amper<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>Sistemas,<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>S.A.U. <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>liquidadas. <span class=\"_ _18\"></span>Las <span class=\"_ _9\"></span>actu<span class=\"_ _a\"></span>aciones inspectoras <span class=\"_ _22\"> </span>se <span class=\"_ _22\"> </span>han <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>entrado <span class=\"_ _22\"> </span>en <span class=\"_ _22\"> </span>la <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>omprobaci\u00f3n <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>situaci\u00f3n <span class=\"_ _22\"> </span>tributar<span class=\"_ _a\"></span>ia <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>las <span class=\"_ _22\"> </span>AIEs, <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>Amper Sistemas, <span class=\"_ _16\"> </span>S.A.U. <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Amper, <span class=\"_ _16\"> </span>S.A, <span class=\"_ _4\"> </span>sin <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>haya <span class=\"_ _16\"> </span>finalizado <span class=\"_ _16\"> </span>formalmente <span class=\"_ _16\"> </span>la<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>comprobaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>la situaci\u00f3n <span class=\"_ _19\"> </span>tributaria <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>grupo  fisc<span class=\"_ _a\"></span>al. <span class=\"_ _19\"> </span>Seg\u00fan <span class=\"_ _19\"> </span>la  prop<span class=\"_ _a\"></span>uesta <span class=\"_ _19\"> </span>de  reg<span class=\"_ _a\"></span>ularizaci\u00f3n <span class=\"_ _19\"> </span>formulada <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>acta <span class=\"_ _19\"> </span>de disconformidad, <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>procedimiento <span class=\"_ _a\"></span>insp<span class=\"_ _a\"></span>ector <span class=\"_ _a\"></span>deber\u00eda <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>inalizar <span class=\"_ _a\"></span>con<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>devoluci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cuota <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>Impuesto<span class=\"_ _a\"></span> sobre Sociedades al grupo<span class=\"_ _a\"></span> fiscal.<span class=\"_ _a\"></span> Asimismo, <span class=\"_ _8\"> </span>las <span class=\"_ _1f\"> </span>socie<span class=\"_ _a\"></span>dades <span class=\"_ _8\"> </span>Amper, <span class=\"_ _8\"> </span>SA <span class=\"_ _1f\"> </span>y <span class=\"_ _8\"> </span>Amper <span class=\"_ _8\"> </span>Sistemas, <span class=\"_ _8\"> </span>SA, <span class=\"_ _1f\"> </span>com<span class=\"_ _a\"></span>o <span class=\"_ _1f\"> </span>sucesoras<span class=\"_ _a\"></span> <span class=\"_ _1f\"> </span>fiscales <span class=\"_ _8\"> </span>de determinadas <span class=\"_ _16\"> </span>AIEs <span class=\"_ _4\"></span>cuya <span class=\"_ _4\"> </span>p<span class=\"_ _a\"></span>ropiedad <span class=\"_ _4\"></span>adquiriero<span class=\"_ _a\"></span>n <span class=\"_ _4\"></span>en <span class=\"_ _4\"> </span>2018 <span class=\"_ _4\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>2019, <span class=\"_ _4\"> </span>h<span class=\"_ _a\"></span>an <span class=\"_ _4\"></span>recibido <span class=\"_ _22\"> </span>cuatro <span class=\"_ _16\"> </span>propuestas <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span> regularizaci\u00f3n <span class=\"_ _a\"></span>en relac<span class=\"_ _a\"></span>i\u00f3n al trat<span class=\"_ _a\"></span>amiento <span class=\"_ _a\"></span>fiscal de <span class=\"_ _a\"></span>determinadas<span class=\"_ _a\"></span> operaciones<span class=\"_ _9\"></span> en <span class=\"_ _a\"></span>esquemas <span class=\"_ _a\"></span>de tax<span class=\"_ _a\"></span> lease de <span class=\"_ _16\"> </span>proyectos <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>I+D, <span class=\"_ _22\"> </span>habiendo <span class=\"_ _16\"> </span>firma<span class=\"_ _a\"></span>do <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>disconformidad <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>ichas <span class=\"_ _16\"> </span>propuestas. <span class=\"_ _22\"> </span>Actualmente <span class=\"_ _16\"> </span>s<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>han presentado <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>corres<span class=\"_ _a\"></span>pondientes <span class=\"_ _9\"></span>ale<span class=\"_ _a\"></span>gaciones <span class=\"_ _9\"></span>contra <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>as <span class=\"_ _9\"></span>actas <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>disconform<span class=\"_ _a\"></span>idad, <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>se <span class=\"_ _18\"></span>ha <span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>ibido, <span class=\"_ _9\"></span>en uno  de  los <span class=\"_ _22\"> </span>c<span class=\"_ _a\"></span>asos,  la  notificaci\u00f3n  del  acuerdo  de  liquidaci\u00f3n,  habi\u00e9ndose  presentado  reclamaci\u00f3n econ\u00f3mica-administrat<span class=\"_ _a\"></span>iva ante el TEAR de <span class=\"_ _a\"></span>Madrid.  Asimismo, <span class=\"_ _18\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>momento<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>ha <span class=\"_ _7\"></span>notificado <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>comu<span class=\"_ _a\"></span>nicaci\u00f3n <span class=\"_ _18\"></span>del <span class=\"_ _7\"></span>inicio <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>proc<span class=\"_ _a\"></span>edimiento <span class=\"_ _18\"></span>sa<span class=\"_ _a\"></span>ncionador respecto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>u<span class=\"_ _a\"></span>na <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _7\"></span>AI<span class=\"_ _a\"></span>Es <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>des<span class=\"_ _a\"></span>arrollaba <span class=\"_ _7\"></span>actividad <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>I+D, <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _4\"> </span>propo<span class=\"_ _a\"></span>ne <span class=\"_ _7\"></span>imponer <span class=\"_ _7\"></span>un<span class=\"_ _a\"></span>a sanci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _4\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>aprox<span class=\"_ _a\"></span>imadamente <span class=\"_ _7\"></span>1,8 <span class=\"_ _4\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros<span class=\"_ _a\"></span>, <span class=\"_ _7\"></span>sin <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>dicha <span class=\"_ _7\"></span>pro<span class=\"_ _a\"></span>puesta <span class=\"_ _7\"></span>haya sido confirmada media<span class=\"_ _a\"></span>nte acuerdo sancionador dict<span class=\"_ _a\"></span>ado. <span class=\"_ _a\"></span> Para <span class=\"_ _9\"></span>los <span class=\"_ _18\"></span>otros <span class=\"_ _9\"></span>tres <span class=\"_ _18\"></span>proyectos <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>I+D <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>es<span class=\"_ _a\"></span>t\u00e1n <span class=\"_ _9\"></span>siend<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>objeto <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>inspecci\u00f3n, <span class=\"_ _18\"></span>no <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>iniciado <span class=\"_ _18\"></span>a\u00fan <span class=\"_ _9\"></span>un procedimiento <span class=\"_ _a\"></span>sancionador, <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>bien, c<span class=\"_ _a\"></span>onforme el <span class=\"_ _a\"></span>criteri<span class=\"_ _a\"></span>o aplicado <span class=\"_ _a\"></span>respecto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la AIE <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la qu<span class=\"_ _a\"></span>e ya <span class=\"_ _a\"></span>existe una propuesta <span class=\"_ _a\"></span>de sanci\u00f3n<span class=\"_ _a\"></span>, se <span class=\"_ _a\"></span>podr\u00eda estimar <span class=\"_ _a\"></span>una propues<span class=\"_ _a\"></span>ta de sanci\u00f3<span class=\"_ _a\"></span>n que asc<span class=\"_ _a\"></span>ender\u00eda a <span class=\"_ _a\"></span>16,2 millones de euros.<span class=\"lsc\">  </span> De <span class=\"_ _9\"></span>ac<span class=\"_ _a\"></span>uerdo <span class=\"_ _18\"></span>con <span class=\"_ _18\"></span>sus <span class=\"_ _18\"></span>aseso<span class=\"_ _a\"></span>res <span class=\"_ _18\"></span>fiscales, <span class=\"_ _18\"></span>existe <span class=\"_ _18\"></span>incert<span class=\"_ _a\"></span>idumbre <span class=\"_ _18\"></span>sobre <span class=\"_ _18\"></span>si<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>con<span class=\"_ _a\"></span>ducta <span class=\"_ _18\"></span>que <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>imputa<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>las<span class=\"_ _a\"></span> AIEs, <span class=\"_ _22\"> </span>y  de <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>qu<span class=\"_ _a\"></span>e <span class=\"_ _22\"> </span>respon<span class=\"_ _a\"></span>der\u00edan <span class=\"_ _22\"> </span>como  sucesor <span class=\"_ _22\"> </span>la  Sociedad <span class=\"_ _22\"> </span>debe  encuadrarse <span class=\"_ _22\"> </span>en  el <span class=\"_ _16\"> </span>ti<span class=\"_ _a\"></span>po <span class=\"_ _22\"> </span>infract<span class=\"_ _a\"></span>or propuesto p<span class=\"_ _a\"></span>or la <span class=\"_ _a\"></span>Agencia T<span class=\"_ _a\"></span>ributaria, ex<span class=\"_ _a\"></span>istiendo reso<span class=\"_ _a\"></span>luciones ad<span class=\"_ _a\"></span>ministrativas y <span class=\"_ _a\"></span>judic<span class=\"_ _a\"></span>iales contradictorias<span class=\"_ _a\"></span>, y trat\u00e1ndose de una c<span class=\"_ _a\"></span>uesti\u00f3n que a\u00fan <span class=\"_ _a\"></span>no ha sido abordada por <span class=\"_ _a\"></span>la jurisprudencia <span class=\"_ _a\"></span>del Tribunal Supremo. <span class=\"_ _9\"></span> Adicionalmente, <span class=\"_ _18\"></span>a <span class=\"_ _7\"></span>juicio <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>asesores<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>fiscales, <span class=\"_ _18\"></span>cabe <span class=\"_ _7\"></span>a\u00f1adir <span class=\"_ _9\"></span>qu<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>sanciones<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>que, <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>su <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>aso, <span class=\"_ _18\"></span>se impongan, <span class=\"_ _a\"></span>podr\u00e1n <span class=\"_ _a\"></span>cuest<span class=\"_ _a\"></span>ionarse <span class=\"_ _a\"></span>no s<span class=\"_ _a\"></span>\u00f3lo <span class=\"_ _a\"></span>respecto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>correcta <span class=\"_ _a\"></span>selecci\u00f3n <span class=\"_ _a\"></span>del<span class=\"_ _a\"></span> tipo<span class=\"_ _a\"></span> infrac<span class=\"_ _a\"></span>tor, s<span class=\"_ _a\"></span>ino <span class=\"_ _a\"></span>tambi\u00e9n<span class=\"_ _a\"></span> en <span class=\"_ _a\"></span>relaci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>admisibil<span class=\"_ _a\"></span>idad <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>aplicar <span class=\"_ _a\"></span>un <span class=\"_ _9\"></span>margen <span class=\"_ _9\"></span>sobre <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>gastos <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>I+D <span class=\"_ _a\"></span>incurr<span class=\"_ _a\"></span>idos, e<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>relaci\u00f3n <span class=\"_ _a\"></span>a la prueba <span class=\"_ _a\"></span>de afec<span class=\"_ _a\"></span>ci\u00f3n de <span class=\"_ _a\"></span>gastos a <span class=\"_ _a\"></span>la activi<span class=\"_ _a\"></span>dad de <span class=\"_ _a\"></span>I+D y<span class=\"_ _a\"></span> respecto a<span class=\"_ _a\"></span> la c<span class=\"_ _a\"></span>ulpabilidad en <span class=\"_ _a\"></span>la c<span class=\"_ _a\"></span>onducta de <span class=\"_ _a\"></span>las AIEs.  De <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>Administradores <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Sociedad, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>vista <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _18\"></span>an<span class=\"_ _a\"></span>teriores <span class=\"_ _7\"></span>circunstancias <span class=\"_ _7\"></span>existe una incertidumbr<span class=\"_ _a\"></span>e en relaci<span class=\"_ _a\"></span>\u00f3n al tipo infrac<span class=\"_ _a\"></span>tor aplicable, as\u00ed<span class=\"_ _a\"></span> como el res<span class=\"_ _a\"></span>to de los as<span class=\"_ _a\"></span>pectos cuestionados<span class=\"_ _a\"></span> en <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>curso <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>nspecci\u00f3n. <span class=\"_ _a\"></span>Co<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>lo, <span class=\"_ _a\"></span>consideran <span class=\"_ _9\"></span>qu<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>iesgo <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>sancion<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>sean <span class=\"_ _9\"></span>finalmente<span class=\"_ _a\"></span> confirmadas en v\u00eda judici<span class=\"_ _a\"></span>al debe calificarse co<span class=\"_ _a\"></span>mo posible.<span class=\"_ _a\"></span> Los <span class=\"_ _16\"> </span>A<span class=\"_ _a\"></span>dministradores <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>la<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>Socieda<span class=\"_ _a\"></span>d, <span class=\"_ _16\"> </span>en <span class=\"_ _22\"> </span>funci\u00f3n <span class=\"_ _22\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>la <span class=\"_ _22\"> </span>mejor <span class=\"_ _22\"> </span>informac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _16\"> </span>disp<span class=\"_ _a\"></span>onible <span class=\"_ _16\"> </span>a <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>fecha <span class=\"_ _22\"> </span>de formulaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>estas <span class=\"_ _16\"> </span>cuentas <span class=\"_ _16\"> </span>anual<span class=\"_ _a\"></span>es <span class=\"_ _16\"> </span>consolid<span class=\"_ _a\"></span>adas <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>ejercicio <span class=\"_ _16\"> </span>2023, <span class=\"_ _16\"> </span>no <span class=\"_ _16\"> </span>han<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>registrado <span class=\"_ _4\"> </span>prov<span class=\"_ _a\"></span>isi\u00f3n alguna. <span class=\"_ _16\"> </span>El <span class=\"_ _16\"> </span>efecto <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>cuen<span class=\"_ _a\"></span>tas <span class=\"_ _16\"> </span>anuales <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>modifi<span class=\"_ _a\"></span>caciones <span class=\"_ _16\"> </span>que, <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>su <span class=\"_ _16\"> </span>caso<span class=\"_ _a\"></span>, <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>derivasen <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>los ajustes a efectuar durant<span class=\"_ _a\"></span>e los pr\u00f3ximos ejerc<span class=\"_ _a\"></span>icios se registrar\u00eda de <span class=\"_ _a\"></span>forma prospectiva.<span class=\"_ _9\"></span> Las <span class=\"_ _16\"> </span>bases <span class=\"_ _22\"> </span>imponib<span class=\"_ _a\"></span>les <span class=\"_ _16\"> </span>negativas <span class=\"_ _22\"> </span>de <span class=\"_ _16\"> </span>ejerc<span class=\"_ _a\"></span>icios <span class=\"_ _e\"> </span>anteriores, <span class=\"_ _22\"> </span>as\u00ed <span class=\"_ _22\"> </span>como <span class=\"_ _16\"> </span>las <span class=\"_ _22\"> </span>deduc<span class=\"_ _a\"></span>ciones <span class=\"_ _16\"> </span>pend<span class=\"_ _a\"></span>ientes <span class=\"_ _16\"> </span>de compensaci\u00f3n <span class=\"_ _18\"></span>genera<span class=\"_ _a\"></span>das <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>Espa\u00f1a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>entro <span class=\"_ _9\"></span>y <span class=\"_ _7\"></span>fuera <span class=\"_ _18\"></span>del <span class=\"_ _9\"></span>Gru<span class=\"_ _a\"></span>po <span class=\"_ _9\"></span>F<span class=\"_ _a\"></span>iscal <span class=\"_ _7\"></span>activadas <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>no <span class=\"_ _18\"></span>activad<span class=\"_ _a\"></span>as, <span class=\"_ _18\"></span>antes de la liquidaci\u00f3n corres<span class=\"_ _a\"></span>pondiente al ejercicio 2<span class=\"_ _a\"></span>023 y 2<span class=\"_ _a\"></span>022, son las siguie<span class=\"_ _a\"></span>ntes (en miles de euros<span class=\"_ _a\"></span>):<span class=\"_ _a\"></span> Del <span class=\"_ _9\"></span>total <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>bases <span class=\"_ _18\"></span>imponibles <span class=\"_ _18\"></span>negativas<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>pendi<span class=\"_ _a\"></span>entes <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>compens<span class=\"_ _a\"></span>ar <span class=\"_ _9\"></span>al <span class=\"_ _18\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>diciembre <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>2023<span class=\"_ _9\"></span> <span class=\"ls1b\">de </span>las <span class=\"_ _22\"> </span>com<span class=\"_ _a\"></span>pa\u00f1\u00edas <span class=\"_ _22\"> </span>q<span class=\"_ _a\"></span>ue <span class=\"_ _22\"> </span>pert<span class=\"_ _a\"></span>enecen  al<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>Grupo  de <span class=\"_ _22\"> </span>consolidaci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _22\"> </span>fiscal,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>195.858 miles  de <span class=\"_ _22\"> </span>euros <span class=\"_ _e\"> </span>son  pre-<span class=\"_ _3a\"> </span>consolidaci\u00f3n (195.8<span class=\"_ _a\"></span>58 miles de e<span class=\"_ _a\"></span>uros al 31 de diciem<span class=\"_ _a\"></span>bre de 2022)<span class=\"_ _a\"></span>. Adicionalmente, <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>diferentes <span class=\"_ _16\"> </span>filiales <span class=\"_ _22\"> </span>extranjeras <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>xisten <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>31 <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>iciembre <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>2023 <span class=\"_ _16\"> </span>las siguientes bases imp<span class=\"_ _a\"></span>onibles negativas pe<span class=\"_ _a\"></span>ndientes de c<span class=\"_ _a\"></span>ompensaci\u00f3n (en miles de<span class=\"_ _a\"></span> euros):<span class=\"_ _a\"></span> Ejercicio Generaci\u00f3n Ejercicio Prescripci\u00f3n Pa\u00eds Importe BIN\u00b4s (base) 2015<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>M\u00e9jico 974<span class=\"ls0\"> </span>2018<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>M\u00e9jico 38<span class=\"ls0\"> </span>2020<span class=\"ls0\"> </span>2030<span class=\"ls0\"> </span>M\u00e9jico 200<span class=\"ls0\"> </span>2021<span class=\"ls0\"> </span>2031<span class=\"ls0\"> </span>M\u00e9jico 96<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2032<span class=\"ls0\"> </span>Total 1.308 Ejercicio Generaci\u00f3n Importe BIN\u00b4s 2023<span class=\"ls0\"> </span>Importe BIN\u00b4s 2022<span class=\"ls0\"> </span>1999<span class=\"ls0\"> </span>7.042 7.042 2000<span class=\"ls0\"> </span>10.300 10.300 2002<span class=\"ls0\"> </span>26.206 26.206 2003<span class=\"ls0\"> </span>13.937 13.937 2004<span class=\"ls0\"> </span>10.667 10.667 2007<span class=\"ls0\"> </span>4.708 4.708 2008<span class=\"ls0\"> </span>1.141 1.141 2009<span class=\"ls0\"> </span>19.498 19.498 2010<span class=\"ls0\"> </span>19.891 19.891 2011<span class=\"ls0\"> </span>14.214 14.214 2012<span class=\"ls0\"> </span>4.279 4.279 2013<span class=\"ls0\"> </span>25.245 25.245 2014<span class=\"ls0\"> </span>18.356 18.356 2015<span class=\"ls0\"> </span>6.250 8.019 2016<span class=\"ls0\"> </span>8.013 10.035 2017<span class=\"ls0\"> </span>1.865 1.941 2018<span class=\"ls0\"> </span>2.108 2.914 2019<span class=\"ls0\"> </span>1.608 1.608 2020<span class=\"ls0\"> </span>2.598 1.117 2021<span class=\"ls0\"> </span>332<span class=\"ls0\"> </span>425   2022<span class=\"ls0\"> </span>2.927 - 2023<span class=\"ls0\"> </span>727<span class=\"ls0\"> </span>- Total 201.912 201.542<span class=\"_ _3a\"> </span>Ejercicio Prescripci\u00f3n Importe Deducciones I+D y doble imposici\u00f3n 2023<span class=\"ls0\"> </span>Importe Deducciones I+D y doble imposici\u00f3n 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>1.081 1.081 2023<span class=\"ls0\"> </span>2.098 2.098 2024<span class=\"ls0\"> </span>3.722 3.722 2025<span class=\"ls0\"> </span>1.410 1.410 2026<span class=\"ls0\"> </span>1.878 1.878 2027<span class=\"ls0\"> </span>1.009 1.069 2028<span class=\"ls0\"> </span>590<span class=\"ls0\"> </span>590<span class=\"ls0\"> </span>2031<span class=\"ls0\"> </span>326<span class=\"ls0\"> </span>326<span class=\"ls0\"> </span>2032<span class=\"ls0\"> </span>731<span class=\"ls0\"> </span>731<span class=\"ls0\"> </span>2033<span class=\"ls0\"> </span>548<span class=\"ls0\"> </span>548<span class=\"ls0\"> </span>2034<span class=\"ls0\"> </span>746<span class=\"ls0\"> </span>778<span class=\"ls0\"> </span>2035<span class=\"ls0\"> </span>1.723 1.647 2036<span class=\"ls0\"> </span>544<span class=\"ls0\"> </span>8<span class=\"ls4\">97</span> Total 16.406 16.775 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "9.<span class=\"ls0\"> <span class=\"_ _3\"></span>Situaci\u00f3n fisca<span class=\"_ _3\"></span>l </span>A <span class=\"_ _7\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>diciembr<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023 <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>202<span class=\"_ _a\"></span>2, <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _18\"></span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _7\"></span>manten\u00eda <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>siguientes <span class=\"_ _7\"></span>cuentas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>car\u00e1cter <span class=\"_ _7\"></span>fiscal, <span class=\"_ _7\"></span>las cuales <span class=\"_ _4\"> </span>se <span class=\"_ _16\"> </span>reflejan <span class=\"_ _16\"> </span>en <span class=\"_ _4\"> </span>los <span class=\"_ _16\"> </span>ep\u00edgrafes <span class=\"_ _16\"> </span>\u201cActivo <span class=\"_ _16\"> </span>por <span class=\"_ _4\"> </span>Impues<span class=\"_ _a\"></span>tos <span class=\"_ _4\"> </span>diferidos<span class=\"_ _a\"></span>\u201d, <span class=\"_ _4\"> </span>\u201cPasivos <span class=\"_ _16\"> </span>fiscales\u201d <span class=\"_ _16\"> </span>y <span class=\"_ _4\"> </span>\u201cDeudor<span class=\"_ _a\"></span>es comerciales <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>otras <span class=\"_ _18\"></span>cuent<span class=\"_ _a\"></span>as <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>cobrar\u201d <span class=\"_ _18\"></span>(v\u00e9ase <span class=\"_ _18\"></span>Nota <span class=\"_ _18\"></span>10) <span class=\"_ _18\"></span>del <span class=\"_ _9\"></span>estado<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>situaci\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>financi<span class=\"_ _a\"></span>era <span class=\"_ _9\"></span>consol<span class=\"_ _a\"></span>idado adjunto (en miles de euros<span class=\"_ _a\"></span>):  31.12.2023 31.12.2022 (*) - Bases Imponibles - Cr\u00e9ditos Fiscales 8.364<span class=\"ls0\"> </span>6.539 - Deducciones por doble imposici\u00f3n internacional 3.880 3.639 - Diferencias temporales Espa\u00f1a 1.300 1834<span class=\"ls0\"> </span>- Diferencias temporales filiales Extranjero 420<span class=\"ls0\"> </span>379<span class=\"ls0\"> </span>- Diferencias temporales ajuste NIIF16 / PPA\u00b4s (**) 168<span class=\"ls0\"> </span>60<span class=\"ls0\"> </span>Activos por impuesto diferido 14.132 12.451 - Hacienda P\u00fablica, deudora por IS 622<span class=\"ls0\"> </span>675<span class=\"ls0\"> </span>- Hacienda P\u00fablica, deudora por IVA 6.479 4.779 - Hacienda P\u00fablica, retenciones y pagos a cuenta  525<span class=\"ls0\"> </span>602<span class=\"ls0\"> </span>Activos fiscales corrientes 7.626 6.056 - Pasivos generados por asignaci\u00f3n de activos en la compra de participaci\u00f3n de sociedades 2.199 2.905 - Pasivos generados por asignaci\u00f3n de activos en la fusi\u00f3n de sociedades 983<span class=\"ls0\"> </span>1.754 - Diferencias temporales  426<span class=\"ls0\"> </span>269<span class=\"ls0\"> </span>- Pasivos asociados a subvenciones 25<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>Pasivos por impuesto diferido 3.633 4.957 -Hacienda P\u00fablica IVA a pagar 6.647 8.304 -I.R.P.F. 1.502 1.132 -Seguridad Social 4.586 3.162 -Impuesto sobre Sociedades 970<span class=\"ls0\"> </span>410<span class=\"ls0\"> </span>-Otros pasivos fiscales  500<span class=\"ls0\"> </span>350<span class=\"ls0\"> </span>Pasivos fiscales corrientes 14.205 13.358 (*) Datos reexpres<span class=\"_ _a\"></span>ados. Ver Nota 2.1<span class=\"_ _a\"></span> (**) Incorpora por im<span class=\"_ _a\"></span>porte de 3.264 m<span class=\"_ _a\"></span>iles de euros el pasivo<span class=\"_ _a\"></span> diferido a <span class=\"_ _a\"></span>consecuencia <span class=\"_ _a\"></span>de los ajustes por<span class=\"_ _a\"></span> diferencias temporales del aj<span class=\"_ _a\"></span>uste a NIIF16 y asig<span class=\"_ _a\"></span>naci\u00f3n de PPA\u00b4s<span class=\"_ _a\"></span><span class=\"ff3\"> </span>La <span class=\"_ _18\"></span>co<span class=\"_ _a\"></span>nciliaci\u00f3n <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>resultado <span class=\"_ _7\"></span>contable <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>impuesto <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>las <span class=\"_ _18\"></span>gananci<span class=\"_ _a\"></span>as <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo Amper es la siguiente<span class=\"_ _a\"></span> (en miles de euros):  <span class=\"_ _a\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> (*) </span>Resultado consolidado antes de impuestos 126<span class=\"ls0\"> </span>(6.707) Cuota al 25% 32<span class=\"ls0\"> </span>1.677 Ajustes consolidaci\u00f3n fiscal y diferencias de tributaci\u00f3n (562) (2.607) Reconocimiento Cr\u00e9dito Fiscal  2.549 3.113 Impuesto sobre las ganancias total 1.987 2.183 (*) Datos reexpres<span class=\"_ _a\"></span>ados. Ver Nota 2.1<span class=\"_ _a\"></span><span class=\"fs2\"> </span>Los componentes pr<span class=\"_ _a\"></span>incipales del gasto por <span class=\"_ _a\"></span>el impuesto <span class=\"_ _a\"></span>sobre las gana<span class=\"_ _a\"></span>ncias son los siguientes:<span class=\"_ _a\"></span> 2023<span class=\"ls0\"> </span>2022 (*) (Gasto) / Ingreso por impuesto corrientes  (200) (147) Gasto por impuesto diferido 594<span class=\"ls0\"> </span>(783) Utilizaci\u00f3n de bases imponibles negativas (<span class=\"ls4\">956</span>) - Reconocimiento Cr\u00e9dito Fiscal  2.549 3.113 Impuesto sobre las ganancias total - Ingreso 1.987 2.183 (*) Datos reexpres<span class=\"_ _a\"></span>ados. Ver Nota 2.1<span class=\"_ _a\"></span><span class=\"ff3 fs2\"> </span>El<span class=\"ls0\"> <span class=\"_ _4\"> </span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>conso<span class=\"_ _a\"></span>lidaci\u00f3n <span class=\"_ _4\"> </span>fisc<span class=\"_ _a\"></span>al <span class=\"_ _4\"></span>en <span class=\"_ _16\"> </span>Espa\u00f1a <span class=\"_ _4\"> </span>107/17<span class=\"_ _a\"></span>, <span class=\"_ _4\"> </span>est\u00e1 <span class=\"_ _16\"> </span>formado <span class=\"_ _4\"> </span>por <span class=\"_ _16\"> </span>las <span class=\"_ _4\"> </span>sig<span class=\"_ _a\"></span>uientes <span class=\"_ _4\"></span>socied<span class=\"_ _a\"></span>ades <span class=\"_ _4\"> </span>al </span>cierre del ejercicio fisca<span class=\"_ _a\"></span>l 2023: -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Amper SA, (Sociedad<span class=\"_ _a\"></span> Matriz) </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Amper Sistemas, S.<span class=\"_ _a\"></span>A. </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Amper Robotics<span class=\"_ _a\"></span>, S.L. </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proes Consultores, S<span class=\"_ _a\"></span>.L </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Nervi\u00f3n Industries, <span class=\"_ _a\"></span>S.L. </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Setelsa Security, S.<span class=\"_ _a\"></span>L. </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Nervi\u00f3n Naval Offshore, <span class=\"_ _a\"></span>S.L.<span class=\"_ _a\"></span> </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Wirelles Watts, S.L.<span class=\"_ _a\"></span> </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Neosic, S.L </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Signal Intelligence Cons<span class=\"_ _a\"></span>ultancy, S.L.<span class=\"_ _a\"></span> </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Nervi\u00f3n Miner\u00eda, S.L.<span class=\"_ _a\"></span> </span>A fecha 30<span class=\"_ _a\"></span> de <span class=\"_ _a\"></span>diciembre de <span class=\"_ _a\"></span>202<span class=\"_ _a\"></span>3, la socie<span class=\"_ _a\"></span>dad y <span class=\"_ _a\"></span>las siguientes s<span class=\"_ _a\"></span>ociedades de<span class=\"_ _a\"></span>l Grupo, h<span class=\"_ _a\"></span>an sido <span class=\"_ _a\"></span>inscritas en  el <span class=\"_ _22\"> </span>R<span class=\"_ _a\"></span>\u00e9gimen  Especial  del  Grupo  de  Entidades  (REGE)  con <span class=\"_ _e\"> </span>el  n\u00famero  de  grupo  de <span class=\"_ _e\"> </span>entidades IVA69/23 y fecha de ef<span class=\"_ _a\"></span>ecto de 0<span class=\"_ _a\"></span>1 de enero de 2023:<span class=\"_ _a\"></span> -<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Amper SA, (Sociedad<span class=\"_ _a\"></span> Matriz) </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Amper Sistemas, S.<span class=\"_ _a\"></span>A. </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Wirelles Watts, S.L.<span class=\"_ _a\"></span> </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Proes Consultores, S<span class=\"_ _a\"></span>.L </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Electr\u00f3nica Industria<span class=\"_ _a\"></span>l y Naval, S.L.<span class=\"_ _a\"></span> </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Signal Intelligence Cons<span class=\"_ _a\"></span>ultancy, S.L.<span class=\"_ _a\"></span> </span>-<span class=\"ff4\"> <span class=\"_ _1d\"> </span>Setelsa Security, S.<span class=\"_ _a\"></span>L. </span>El <span class=\"_ _16\"> </span>Grupo <span class=\"_ _22\"> </span>ha <span class=\"_ _22\"> </span>estim<span class=\"_ _a\"></span>ado <span class=\"_ _16\"> </span>la <span class=\"_ _e\"> </span>recuperabilidad <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>los <span class=\"_ _22\"> </span>acti<span class=\"_ _a\"></span>vos <span class=\"_ _16\"> </span>por <span class=\"_ _22\"> </span>impues<span class=\"_ _a\"></span>tos <span class=\"_ _16\"> </span>diferid<span class=\"_ _a\"></span>os <span class=\"_ _16\"> </span>en <span class=\"_ _22\"> </span>funci<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>las proyecciones de las <span class=\"_ _a\"></span>bases imponibles<span class=\"_ _a\"></span> generadas por <span class=\"_ _a\"></span>cada una de las soc<span class=\"_ _a\"></span>iedades <span class=\"_ _a\"></span>filia<span class=\"_ _a\"></span>les, considerando para <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>llo <span class=\"_ _9\"></span>los <span class=\"_ _18\"></span>pla<span class=\"_ _a\"></span>nes <span class=\"_ _9\"></span>fiscal<span class=\"_ _a\"></span>es <span class=\"_ _18\"></span>derivados <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>los <span class=\"_ _18\"></span>pla<span class=\"_ _a\"></span>nes <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>ne<span class=\"_ _a\"></span>gocio <span class=\"_ _9\"></span>ex<span class=\"_ _a\"></span>istentes <span class=\"_ _18\"></span>para <span class=\"_ _7\"></span>los <span class=\"_ _18\"></span>ejerc<span class=\"_ _a\"></span>icios <span class=\"_ _18\"></span>2024 <span class=\"_ _18\"></span><span class=\"ls3\">a </span>202<span class=\"ls0\">6,  considerando  el <span class=\"_ _e\"> </span>marco  normativo  fiscal <span class=\"_ _e\"> </span>vigente  y  de <span class=\"_ _e\"> </span>aplicaci\u00f3n  en  los  pr\u00f3ximos <span class=\"_ _22\"> </span>ej<span class=\"_ _a\"></span>ercicios, </span>conforme a la regulac<span class=\"_ _a\"></span>i\u00f3n actual. <span class=\"_ _a\"></span> En bas<span class=\"_ _a\"></span>e <span class=\"ff9\">a <span class=\"_ _a\"></span>dichas <span class=\"_ _a\"></span>proyecci<span class=\"_ _a\"></span>ones el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>fiscal <span class=\"_ _a\"></span>ha pr<span class=\"_ _a\"></span>ocedido <span class=\"_ _a\"></span>al reco<span class=\"_ _a\"></span>nocimiento <span class=\"_ _a\"></span>bajo <span class=\"_ _a\"></span>el e<span class=\"_ _a\"></span>p\u00edgrafe \u201cac<span class=\"_ _a\"></span>tivos </span>por <span class=\"_ _16\"> </span>impuestos <span class=\"_ _16\"> </span>diferidos\u201d <span class=\"_ _16\"> </span>un <span class=\"_ _16\"> </span>importe <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span><span class=\"ff4\"> <span class=\"_ _16\"> </span>2.549 <span class=\"_ _16\"> </span>miles <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>euros <span class=\"_ _16\"> </span>(3.113 <span class=\"_ _16\"> </span>miles <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>euros <span class=\"_ _16\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _16\"> </span>ejercicio<span class=\"_ _a\"></span> </span>2022)<span class=\"ls0\">. </span>Las<span class=\"ls0\"> <span class=\"_ _a\"></span>proyeccio<span class=\"_ _a\"></span>nes <span class=\"_ _a\"></span>utilizadas<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>recupera<span class=\"_ _a\"></span>bilidad <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>ac<span class=\"_ _a\"></span>tivos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>imp<span class=\"_ _a\"></span>uestos <span class=\"_ _a\"></span>diferidos <span class=\"_ _7\"></span>se b<span class=\"_ _a\"></span>asan <span class=\"_ _a\"></span>en </span>los presupuestos <span class=\"_ _a\"></span>elaborados para<span class=\"_ _a\"></span> <span class=\"ls13\">la</span>s UGEs. <span class=\"_ _a\"></span> Procedimientos de Inspec<span class=\"_ _a\"></span>ci\u00f3n<span class=\"_ _a\"></span> Actualmente <span class=\"_ _a\"></span>est\u00e1n <span class=\"_ _a\"></span>abiertos proc<span class=\"_ _a\"></span>edimientos <span class=\"_ _a\"></span>de insp<span class=\"_ _a\"></span>ecci\u00f3n del <span class=\"_ _a\"></span>grupo f<span class=\"_ _a\"></span>iscal enca<span class=\"_ _a\"></span>bezado por <span class=\"_ _a\"></span>Amper, <span class=\"_ _a\"></span>S.A. sobre <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>Impu<span class=\"_ _a\"></span>esto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Sociedades <span class=\"_ _18\"></span>(<span class=\"_ _a\"></span>IS) <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ejercicios<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>2017<span class=\"_ _3\"></span>, <span class=\"_ _7\"></span>2018 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>2019, <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>el <span class=\"_ _7\"></span>IVA, <span class=\"_ _7\"></span>periodos <span class=\"_ _7\"></span>enero 2018 <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>diciembre <span class=\"_ _16\"> </span>2019, <span class=\"_ _16\"> </span>cuyo <span class=\"_ _16\"> </span>desenlace <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>fecha <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>formulaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>presentes <span class=\"_ _16\"> </span>cuentas <span class=\"_ _16\"> </span>anuales consolidadas no es pos<span class=\"_ _a\"></span>ible concluir. <span class=\"_ _a\"></span> En <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _16\"> </span>marco <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>inspec<span class=\"_ _a\"></span>ci\u00f3n, <span class=\"_ _16\"> </span>se <span class=\"_ _4\"> </span>ha <span class=\"_ _16\"> </span>inclu<span class=\"_ _a\"></span>ido <span class=\"_ _16\"> </span>la <span class=\"_ _4\"> </span>rev<span class=\"_ _a\"></span>isi\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>det<span class=\"_ _a\"></span>erminadas <span class=\"_ _16\"> </span>Agrupaciones <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Inter\u00e9s Econ\u00f3mico <span class=\"_ _a\"></span>(A<span class=\"_ _a\"></span>IE) <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>des<span class=\"_ _a\"></span>arrollaron <span class=\"_ _a\"></span>proy<span class=\"_ _a\"></span>ectos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>I+<span class=\"_ _a\"></span>D <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>tras <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>fina<span class=\"_ _a\"></span>lizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _a\"></span>corres<span class=\"_ _a\"></span>pondientes proyectos <span class=\"_ _9\"></span>fu<span class=\"_ _a\"></span>eron <span class=\"_ _9\"></span>ad<span class=\"_ _a\"></span>quiridas <span class=\"_ _9\"></span>por <span class=\"_ _18\"></span>Amper, <span class=\"_ _18\"></span>S.A. <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>Amper<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>Sistemas,<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>S.A.U. <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>liquidadas. <span class=\"_ _18\"></span>Las <span class=\"_ _9\"></span>actu<span class=\"_ _a\"></span>aciones inspectoras <span class=\"_ _22\"> </span>se <span class=\"_ _22\"> </span>han <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>entrado <span class=\"_ _22\"> </span>en <span class=\"_ _22\"> </span>la <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>omprobaci\u00f3n <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>situaci\u00f3n <span class=\"_ _22\"> </span>tributar<span class=\"_ _a\"></span>ia <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>las <span class=\"_ _22\"> </span>AIEs, <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>Amper Sistemas, <span class=\"_ _16\"> </span>S.A.U. <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Amper, <span class=\"_ _16\"> </span>S.A, <span class=\"_ _4\"> </span>sin <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>haya <span class=\"_ _16\"> </span>finalizado <span class=\"_ _16\"> </span>formalmente <span class=\"_ _16\"> </span>la<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>comprobaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>la situaci\u00f3n <span class=\"_ _19\"> </span>tributaria <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>grupo  fisc<span class=\"_ _a\"></span>al. <span class=\"_ _19\"> </span>Seg\u00fan <span class=\"_ _19\"> </span>la  prop<span class=\"_ _a\"></span>uesta <span class=\"_ _19\"> </span>de  reg<span class=\"_ _a\"></span>ularizaci\u00f3n <span class=\"_ _19\"> </span>formulada <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>acta <span class=\"_ _19\"> </span>de disconformidad, <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>procedimiento <span class=\"_ _a\"></span>insp<span class=\"_ _a\"></span>ector <span class=\"_ _a\"></span>deber\u00eda <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>inalizar <span class=\"_ _a\"></span>con<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>devoluci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cuota <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>Impuesto<span class=\"_ _a\"></span> sobre Sociedades al grupo<span class=\"_ _a\"></span> fiscal.<span class=\"_ _a\"></span> Asimismo, <span class=\"_ _8\"> </span>las <span class=\"_ _1f\"> </span>socie<span class=\"_ _a\"></span>dades <span class=\"_ _8\"> </span>Amper, <span class=\"_ _8\"> </span>SA <span class=\"_ _1f\"> </span>y <span class=\"_ _8\"> </span>Amper <span class=\"_ _8\"> </span>Sistemas, <span class=\"_ _8\"> </span>SA, <span class=\"_ _1f\"> </span>com<span class=\"_ _a\"></span>o <span class=\"_ _1f\"> </span>sucesoras<span class=\"_ _a\"></span> <span class=\"_ _1f\"> </span>fiscales <span class=\"_ _8\"> </span>de determinadas <span class=\"_ _16\"> </span>AIEs <span class=\"_ _4\"></span>cuya <span class=\"_ _4\"> </span>p<span class=\"_ _a\"></span>ropiedad <span class=\"_ _4\"></span>adquiriero<span class=\"_ _a\"></span>n <span class=\"_ _4\"></span>en <span class=\"_ _4\"> </span>2018 <span class=\"_ _4\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>2019, <span class=\"_ _4\"> </span>h<span class=\"_ _a\"></span>an <span class=\"_ _4\"></span>recibido <span class=\"_ _22\"> </span>cuatro <span class=\"_ _16\"> </span>propuestas <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span> regularizaci\u00f3n <span class=\"_ _a\"></span>en relac<span class=\"_ _a\"></span>i\u00f3n al trat<span class=\"_ _a\"></span>amiento <span class=\"_ _a\"></span>fiscal de <span class=\"_ _a\"></span>determinadas<span class=\"_ _a\"></span> operaciones<span class=\"_ _9\"></span> en <span class=\"_ _a\"></span>esquemas <span class=\"_ _a\"></span>de tax<span class=\"_ _a\"></span> lease de <span class=\"_ _16\"> </span>proyectos <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>I+D, <span class=\"_ _22\"> </span>habiendo <span class=\"_ _16\"> </span>firma<span class=\"_ _a\"></span>do <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>disconformidad <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>ichas <span class=\"_ _16\"> </span>propuestas. <span class=\"_ _22\"> </span>Actualmente <span class=\"_ _16\"> </span>s<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>han presentado <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>corres<span class=\"_ _a\"></span>pondientes <span class=\"_ _9\"></span>ale<span class=\"_ _a\"></span>gaciones <span class=\"_ _9\"></span>contra <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>as <span class=\"_ _9\"></span>actas <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>disconform<span class=\"_ _a\"></span>idad, <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>se <span class=\"_ _18\"></span>ha <span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>ibido, <span class=\"_ _9\"></span>en uno  de  los <span class=\"_ _22\"> </span>c<span class=\"_ _a\"></span>asos,  la  notificaci\u00f3n  del  acuerdo  de  liquidaci\u00f3n,  habi\u00e9ndose  presentado  reclamaci\u00f3n econ\u00f3mica-administrat<span class=\"_ _a\"></span>iva ante el TEAR de <span class=\"_ _a\"></span>Madrid.  Asimismo, <span class=\"_ _18\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>momento<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>ha <span class=\"_ _7\"></span>notificado <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>comu<span class=\"_ _a\"></span>nicaci\u00f3n <span class=\"_ _18\"></span>del <span class=\"_ _7\"></span>inicio <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>proc<span class=\"_ _a\"></span>edimiento <span class=\"_ _18\"></span>sa<span class=\"_ _a\"></span>ncionador respecto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>u<span class=\"_ _a\"></span>na <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _7\"></span>AI<span class=\"_ _a\"></span>Es <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>des<span class=\"_ _a\"></span>arrollaba <span class=\"_ _7\"></span>actividad <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>I+D, <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _4\"> </span>propo<span class=\"_ _a\"></span>ne <span class=\"_ _7\"></span>imponer <span class=\"_ _7\"></span>un<span class=\"_ _a\"></span>a sanci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _4\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>aprox<span class=\"_ _a\"></span>imadamente <span class=\"_ _7\"></span>1,8 <span class=\"_ _4\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros<span class=\"_ _a\"></span>, <span class=\"_ _7\"></span>sin <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>dicha <span class=\"_ _7\"></span>pro<span class=\"_ _a\"></span>puesta <span class=\"_ _7\"></span>haya sido confirmada media<span class=\"_ _a\"></span>nte acuerdo sancionador dict<span class=\"_ _a\"></span>ado. <span class=\"_ _a\"></span> Para <span class=\"_ _9\"></span>los <span class=\"_ _18\"></span>otros <span class=\"_ _9\"></span>tres <span class=\"_ _18\"></span>proyectos <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>I+D <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>es<span class=\"_ _a\"></span>t\u00e1n <span class=\"_ _9\"></span>siend<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>objeto <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>inspecci\u00f3n, <span class=\"_ _18\"></span>no <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>iniciado <span class=\"_ _18\"></span>a\u00fan <span class=\"_ _9\"></span>un procedimiento <span class=\"_ _a\"></span>sancionador, <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>bien, c<span class=\"_ _a\"></span>onforme el <span class=\"_ _a\"></span>criteri<span class=\"_ _a\"></span>o aplicado <span class=\"_ _a\"></span>respecto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la AIE <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la qu<span class=\"_ _a\"></span>e ya <span class=\"_ _a\"></span>existe una propuesta <span class=\"_ _a\"></span>de sanci\u00f3n<span class=\"_ _a\"></span>, se <span class=\"_ _a\"></span>podr\u00eda estimar <span class=\"_ _a\"></span>una propues<span class=\"_ _a\"></span>ta de sanci\u00f3<span class=\"_ _a\"></span>n que asc<span class=\"_ _a\"></span>ender\u00eda a <span class=\"_ _a\"></span>16,2 millones de euros.<span class=\"lsc\">  </span> De <span class=\"_ _9\"></span>ac<span class=\"_ _a\"></span>uerdo <span class=\"_ _18\"></span>con <span class=\"_ _18\"></span>sus <span class=\"_ _18\"></span>aseso<span class=\"_ _a\"></span>res <span class=\"_ _18\"></span>fiscales, <span class=\"_ _18\"></span>existe <span class=\"_ _18\"></span>incert<span class=\"_ _a\"></span>idumbre <span class=\"_ _18\"></span>sobre <span class=\"_ _18\"></span>si<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>con<span class=\"_ _a\"></span>ducta <span class=\"_ _18\"></span>que <span class=\"_ _18\"></span>se <span class=\"_ _18\"></span>imputa<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>las<span class=\"_ _a\"></span> AIEs, <span class=\"_ _22\"> </span>y  de <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>qu<span class=\"_ _a\"></span>e <span class=\"_ _22\"> </span>respon<span class=\"_ _a\"></span>der\u00edan <span class=\"_ _22\"> </span>como  sucesor <span class=\"_ _22\"> </span>la  Sociedad <span class=\"_ _22\"> </span>debe  encuadrarse <span class=\"_ _22\"> </span>en  el <span class=\"_ _16\"> </span>ti<span class=\"_ _a\"></span>po <span class=\"_ _22\"> </span>infract<span class=\"_ _a\"></span>or propuesto p<span class=\"_ _a\"></span>or la <span class=\"_ _a\"></span>Agencia T<span class=\"_ _a\"></span>ributaria, ex<span class=\"_ _a\"></span>istiendo reso<span class=\"_ _a\"></span>luciones ad<span class=\"_ _a\"></span>ministrativas y <span class=\"_ _a\"></span>judic<span class=\"_ _a\"></span>iales contradictorias<span class=\"_ _a\"></span>, y trat\u00e1ndose de una c<span class=\"_ _a\"></span>uesti\u00f3n que a\u00fan <span class=\"_ _a\"></span>no ha sido abordada por <span class=\"_ _a\"></span>la jurisprudencia <span class=\"_ _a\"></span>del Tribunal Supremo. <span class=\"_ _9\"></span> Adicionalmente, <span class=\"_ _18\"></span>a <span class=\"_ _7\"></span>juicio <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>asesores<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>fiscales, <span class=\"_ _18\"></span>cabe <span class=\"_ _7\"></span>a\u00f1adir <span class=\"_ _9\"></span>qu<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>sanciones<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>que, <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>su <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>aso, <span class=\"_ _18\"></span>se impongan, <span class=\"_ _a\"></span>podr\u00e1n <span class=\"_ _a\"></span>cuest<span class=\"_ _a\"></span>ionarse <span class=\"_ _a\"></span>no s<span class=\"_ _a\"></span>\u00f3lo <span class=\"_ _a\"></span>respecto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>correcta <span class=\"_ _a\"></span>selecci\u00f3n <span class=\"_ _a\"></span>del<span class=\"_ _a\"></span> tipo<span class=\"_ _a\"></span> infrac<span class=\"_ _a\"></span>tor, s<span class=\"_ _a\"></span>ino <span class=\"_ _a\"></span>tambi\u00e9n<span class=\"_ _a\"></span> en <span class=\"_ _a\"></span>relaci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>admisibil<span class=\"_ _a\"></span>idad <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>aplicar <span class=\"_ _a\"></span>un <span class=\"_ _9\"></span>margen <span class=\"_ _9\"></span>sobre <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>gastos <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>I+D <span class=\"_ _a\"></span>incurr<span class=\"_ _a\"></span>idos, e<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>relaci\u00f3n <span class=\"_ _a\"></span>a la prueba <span class=\"_ _a\"></span>de afec<span class=\"_ _a\"></span>ci\u00f3n de <span class=\"_ _a\"></span>gastos a <span class=\"_ _a\"></span>la activi<span class=\"_ _a\"></span>dad de <span class=\"_ _a\"></span>I+D y<span class=\"_ _a\"></span> respecto a<span class=\"_ _a\"></span> la c<span class=\"_ _a\"></span>ulpabilidad en <span class=\"_ _a\"></span>la c<span class=\"_ _a\"></span>onducta de <span class=\"_ _a\"></span>las AIEs.  De <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>Administradores <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Sociedad, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>vista <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _18\"></span>an<span class=\"_ _a\"></span>teriores <span class=\"_ _7\"></span>circunstancias <span class=\"_ _7\"></span>existe una incertidumbr<span class=\"_ _a\"></span>e en relaci<span class=\"_ _a\"></span>\u00f3n al tipo infrac<span class=\"_ _a\"></span>tor aplicable, as\u00ed<span class=\"_ _a\"></span> como el res<span class=\"_ _a\"></span>to de los as<span class=\"_ _a\"></span>pectos cuestionados<span class=\"_ _a\"></span> en <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>curso <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>nspecci\u00f3n. <span class=\"_ _a\"></span>Co<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>lo, <span class=\"_ _a\"></span>consideran <span class=\"_ _9\"></span>qu<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>iesgo <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>sancion<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>sean <span class=\"_ _9\"></span>finalmente<span class=\"_ _a\"></span> confirmadas en v\u00eda judici<span class=\"_ _a\"></span>al debe calificarse co<span class=\"_ _a\"></span>mo posible.<span class=\"_ _a\"></span> Los <span class=\"_ _16\"> </span>A<span class=\"_ _a\"></span>dministradores <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>la<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>Socieda<span class=\"_ _a\"></span>d, <span class=\"_ _16\"> </span>en <span class=\"_ _22\"> </span>funci\u00f3n <span class=\"_ _22\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>la <span class=\"_ _22\"> </span>mejor <span class=\"_ _22\"> </span>informac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _16\"> </span>disp<span class=\"_ _a\"></span>onible <span class=\"_ _16\"> </span>a <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>fecha <span class=\"_ _22\"> </span>de formulaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>estas <span class=\"_ _16\"> </span>cuentas <span class=\"_ _16\"> </span>anual<span class=\"_ _a\"></span>es <span class=\"_ _16\"> </span>consolid<span class=\"_ _a\"></span>adas <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>ejercicio <span class=\"_ _16\"> </span>2023, <span class=\"_ _16\"> </span>no <span class=\"_ _16\"> </span>han<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>registrado <span class=\"_ _4\"> </span>prov<span class=\"_ _a\"></span>isi\u00f3n alguna. <span class=\"_ _16\"> </span>El <span class=\"_ _16\"> </span>efecto <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>cuen<span class=\"_ _a\"></span>tas <span class=\"_ _16\"> </span>anuales <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>modifi<span class=\"_ _a\"></span>caciones <span class=\"_ _16\"> </span>que, <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>su <span class=\"_ _16\"> </span>caso<span class=\"_ _a\"></span>, <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>derivasen <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>los ajustes a efectuar durant<span class=\"_ _a\"></span>e los pr\u00f3ximos ejerc<span class=\"_ _a\"></span>icios se registrar\u00eda de <span class=\"_ _a\"></span>forma prospectiva.<span class=\"_ _9\"></span> Las <span class=\"_ _16\"> </span>bases <span class=\"_ _22\"> </span>imponib<span class=\"_ _a\"></span>les <span class=\"_ _16\"> </span>negativas <span class=\"_ _22\"> </span>de <span class=\"_ _16\"> </span>ejerc<span class=\"_ _a\"></span>icios <span class=\"_ _e\"> </span>anteriores, <span class=\"_ _22\"> </span>as\u00ed <span class=\"_ _22\"> </span>como <span class=\"_ _16\"> </span>las <span class=\"_ _22\"> </span>deduc<span class=\"_ _a\"></span>ciones <span class=\"_ _16\"> </span>pend<span class=\"_ _a\"></span>ientes <span class=\"_ _16\"> </span>de compensaci\u00f3n <span class=\"_ _18\"></span>genera<span class=\"_ _a\"></span>das <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>Espa\u00f1a<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>entro <span class=\"_ _9\"></span>y <span class=\"_ _7\"></span>fuera <span class=\"_ _18\"></span>del <span class=\"_ _9\"></span>Gru<span class=\"_ _a\"></span>po <span class=\"_ _9\"></span>F<span class=\"_ _a\"></span>iscal <span class=\"_ _7\"></span>activadas <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>no <span class=\"_ _18\"></span>activad<span class=\"_ _a\"></span>as, <span class=\"_ _18\"></span>antes de la liquidaci\u00f3n corres<span class=\"_ _a\"></span>pondiente al ejercicio 2<span class=\"_ _a\"></span>023 y 2<span class=\"_ _a\"></span>022, son las siguie<span class=\"_ _a\"></span>ntes (en miles de euros<span class=\"_ _a\"></span>):<span class=\"_ _a\"></span> Del <span class=\"_ _9\"></span>total <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>bases <span class=\"_ _18\"></span>imponibles <span class=\"_ _18\"></span>negativas<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>pendi<span class=\"_ _a\"></span>entes <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>compens<span class=\"_ _a\"></span>ar <span class=\"_ _9\"></span>al <span class=\"_ _18\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>diciembre <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>2023<span class=\"_ _9\"></span> <span class=\"ls1b\">de </span>las <span class=\"_ _22\"> </span>com<span class=\"_ _a\"></span>pa\u00f1\u00edas <span class=\"_ _22\"> </span>q<span class=\"_ _a\"></span>ue <span class=\"_ _22\"> </span>pert<span class=\"_ _a\"></span>enecen  al<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>Grupo  de <span class=\"_ _22\"> </span>consolidaci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _22\"> </span>fiscal,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>195.858 miles  de <span class=\"_ _22\"> </span>euros <span class=\"_ _e\"> </span>son  pre-<span class=\"_ _3a\"> </span>consolidaci\u00f3n (195.8<span class=\"_ _a\"></span>58 miles de e<span class=\"_ _a\"></span>uros al 31 de diciem<span class=\"_ _a\"></span>bre de 2022)<span class=\"_ _a\"></span>. Adicionalmente, <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>diferentes <span class=\"_ _16\"> </span>filiales <span class=\"_ _22\"> </span>extranjeras <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>xisten <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>31 <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>iciembre <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>2023 <span class=\"_ _16\"> </span>las siguientes bases imp<span class=\"_ _a\"></span>onibles negativas pe<span class=\"_ _a\"></span>ndientes de c<span class=\"_ _a\"></span>ompensaci\u00f3n (en miles de<span class=\"_ _a\"></span> euros):<span class=\"_ _a\"></span> Ejercicio Generaci\u00f3n Ejercicio Prescripci\u00f3n Pa\u00eds Importe BIN\u00b4s (base) 2015<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>M\u00e9jico 974<span class=\"ls0\"> </span>2018<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>M\u00e9jico 38<span class=\"ls0\"> </span>2020<span class=\"ls0\"> </span>2030<span class=\"ls0\"> </span>M\u00e9jico 200<span class=\"ls0\"> </span>2021<span class=\"ls0\"> </span>2031<span class=\"ls0\"> </span>M\u00e9jico 96<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2032<span class=\"ls0\"> </span>Total 1.308 Ejercicio Generaci\u00f3n Importe BIN\u00b4s 2023<span class=\"ls0\"> </span>Importe BIN\u00b4s 2022<span class=\"ls0\"> </span>1999<span class=\"ls0\"> </span>7.042 7.042 2000<span class=\"ls0\"> </span>10.300 10.300 2002<span class=\"ls0\"> </span>26.206 26.206 2003<span class=\"ls0\"> </span>13.937 13.937 2004<span class=\"ls0\"> </span>10.667 10.667 2007<span class=\"ls0\"> </span>4.708 4.708 2008<span class=\"ls0\"> </span>1.141 1.141 2009<span class=\"ls0\"> </span>19.498 19.498 2010<span class=\"ls0\"> </span>19.891 19.891 2011<span class=\"ls0\"> </span>14.214 14.214 2012<span class=\"ls0\"> </span>4.279 4.279 2013<span class=\"ls0\"> </span>25.245 25.245 2014<span class=\"ls0\"> </span>18.356 18.356 2015<span class=\"ls0\"> </span>6.250 8.019 2016<span class=\"ls0\"> </span>8.013 10.035 2017<span class=\"ls0\"> </span>1.865 1.941 2018<span class=\"ls0\"> </span>2.108 2.914 2019<span class=\"ls0\"> </span>1.608 1.608 2020<span class=\"ls0\"> </span>2.598 1.117 2021<span class=\"ls0\"> </span>332<span class=\"ls0\"> </span>425   2022<span class=\"ls0\"> </span>2.927 - 2023<span class=\"ls0\"> </span>727<span class=\"ls0\"> </span>- Total 201.912 201.542<span class=\"_ _3a\"> </span> Ejercicio Prescripci\u00f3n Importe Deducciones I+D y doble imposici\u00f3n 2023<span class=\"ls0\"> </span>Importe Deducciones I+D y doble imposici\u00f3n 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>1.081 1.081 2023<span class=\"ls0\"> </span>2.098 2.098 2024<span class=\"ls0\"> </span>3.722 3.722 2025<span class=\"ls0\"> </span>1.410 1.410 2026<span class=\"ls0\"> </span>1.878 1.878 2027<span class=\"ls0\"> </span>1.009 1.069 2028<span class=\"ls0\"> </span>590<span class=\"ls0\"> </span>590<span class=\"ls0\"> </span>2031<span class=\"ls0\"> </span>326<span class=\"ls0\"> </span>326<span class=\"ls0\"> </span>2032<span class=\"ls0\"> </span>731<span class=\"ls0\"> </span>731<span class=\"ls0\"> </span>2033<span class=\"ls0\"> </span>548<span class=\"ls0\"> </span>548<span class=\"ls0\"> </span>2034<span class=\"ls0\"> </span>746<span class=\"ls0\"> </span>778<span class=\"ls0\"> </span>2035<span class=\"ls0\"> </span>1.723 1.647 2036<span class=\"ls0\"> </span>544<span class=\"ls0\"> </span>8<span class=\"ls4\">97</span> Total 16.406 16.775 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "20. Hechos Pos<span class=\"_ _3\"></span>teriores \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>El G<span class=\"_ _a\"></span>rupo <span class=\"_ _a\"></span>Amper <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>firmad<span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>alianza <span class=\"_ _a\"></span>estrat\u00e9g<span class=\"_ _a\"></span>ica, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>trav\u00e9s <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>filial <span class=\"_ _a\"></span>Elins<span class=\"_ _a\"></span>a, <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>eks <span class=\"_ _a\"></span>Energy <span class=\"_ _7\"></span><span class=\"ff9\">\u2013</span> </span>Hitachi <span class=\"_ _22\"> </span>Energy, <span class=\"_ _22\"> </span>p<span class=\"_ _a\"></span>ara <span class=\"_ _16\"> </span>qu<span class=\"_ _a\"></span>e <span class=\"_ _22\"> </span>Elinsa <span class=\"_ _22\"> </span>sea <span class=\"_ _22\"> </span>s<span class=\"_ _a\"></span>u <span class=\"_ _16\"> </span>soc<span class=\"_ _a\"></span>io <span class=\"_ _22\"> </span>estrat\u00e9gico <span class=\"_ _e\"> </span>en <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>fabricaci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>equipos <span class=\"_ _22\"> </span>de electr\u00f3nica <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>potencia <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>energ\u00edas <span class=\"_ _7\"></span>renovables <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>almacenamiento <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>energ\u00eda <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>sistemas de <span class=\"_ _9\"></span>b<span class=\"_ _a\"></span>ater\u00edas <span class=\"_ _9\"></span>(<span class=\"_ _a\"></span>BESS: <span class=\"_ _18\"></span>Battery <span class=\"_ _18\"></span>Energy<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>St<span class=\"_ _a\"></span>orage <span class=\"_ _18\"></span>Systems). <span class=\"_ _18\"></span>Para <span class=\"_ _18\"></span>que <span class=\"_ _18\"></span>eks <span class=\"_ _18\"></span>Energy<span class=\"_ _a\"></span> <span class=\"_ _7\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _9\"></span>Hi<span class=\"_ _a\"></span>tachi <span class=\"_ _18\"></span>Energy pueda c<span class=\"_ _a\"></span>umplir <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>Plan <span class=\"_ _a\"></span>Estr<span class=\"_ _a\"></span>at\u00e9gico, <span class=\"_ _a\"></span>Elinsa <span class=\"_ _a\"></span>construir\u00e1 <span class=\"_ _a\"></span>unas <span class=\"_ _a\"></span>nuevas <span class=\"_ _a\"></span>insta<span class=\"_ _a\"></span>laciones <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>duplicar\u00e1n su  capacidad <span class=\"_ _22\"> </span>actua<span class=\"_ _a\"></span>l,  ad<span class=\"_ _3\"></span>apt\u00e1ndose  a  los <span class=\"_ _22\"> </span>requeri<span class=\"_ _a\"></span>mientos <span class=\"_ _e\"> </span>de  eficiencia <span class=\"_ _e\"> </span>y  calidad <span class=\"_ _22\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _22\"> </span>H<span class=\"_ _a\"></span>itachi Energy. <span class=\"_ _7\"></span>Estas <span class=\"_ _4\"></span>nuevas <span class=\"_ _4\"></span>instalaciones, <span class=\"_ _4\"> </span>dispon<span class=\"_ _a\"></span>ibles <span class=\"_ _7\"></span>en <span class=\"_ _4\"> </span>el <span class=\"_ _7\"></span>com<span class=\"_ _a\"></span>ienzo <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>2026, <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>ubicar\u00e1n <span class=\"_ _7\"></span>en <span class=\"_ _4\"></span>el pol\u00edgono  de <span class=\"_ _22\"> </span>M<span class=\"_ _a\"></span>or\u00e1s  (Arteixo,  A <span class=\"_ _22\"> </span>Coru\u00f1<span class=\"_ _a\"></span>a),  permitiendo  fabricar  equipos  po<span class=\"_ _3\"></span>r  valor  de <span class=\"_ _e\"> </span>100M\u20ac anuales, <span class=\"_ _7\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>construc<span class=\"_ _a\"></span>ci\u00f3n <span class=\"_ _7\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>ontar\u00e1 <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>apoyo <span class=\"_ _4\"> </span>financiero <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Xunta <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Galicia<span class=\"_ _9\"></span>.  Entre <span class=\"_ _7\"></span>2024 <span class=\"_ _18\"></span>y <span class=\"_ _7\"></span>2030 <span class=\"_ _7\"></span>se <span class=\"_ _18\"></span>pre<span class=\"_ _a\"></span>v\u00e9 <span class=\"_ _18\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>producci\u00f3n <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>quipamientos <span class=\"_ _7\"></span>por <span class=\"_ _18\"></span>u<span class=\"_ _a\"></span>n <span class=\"_ _18\"></span>va<span class=\"_ _a\"></span>lor <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>uperior <span class=\"_ _7\"></span>a <span class=\"_ _18\"></span>los<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>40<span class=\"_ _a\"></span>0 millones <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>euros, <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>llevar\u00e1 <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>cabo <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>sus <span class=\"_ _16\"> </span>dos<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>primeros <span class=\"_ _16\"> </span>a\u00f1os <span class=\"_ _16\"> </span>(2004 <span class=\"_ _4\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>2025) <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>las instalaciones actuales<span class=\"_ _a\"></span>.<span class=\"_ _3a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Proyecto <span class=\"_ _22\"> </span>U5-<span class=\"_ _a\"></span>Space: <span class=\"_ _22\"> </span>Amp<span class=\"_ _a\"></span>er, <span class=\"_ _22\"> </span>Zelenza <span class=\"_ _22\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>G<span class=\"_ _a\"></span>eoAI <span class=\"_ _22\"> </span>est\u00e1<span class=\"_ _a\"></span>n <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>ise\u00f1ando <span class=\"_ _22\"> </span>una  plataforma <span class=\"_ _22\"> </span>pionera <span class=\"_ _22\"> </span>de </span>gesti\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>tr\u00e1f<span class=\"_ _a\"></span>ico <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>dro<span class=\"_ _a\"></span>nes <span class=\"_ _9\"></span>con <span class=\"_ _18\"></span>5G <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>Inteligenc<span class=\"_ _a\"></span>ia <span class=\"_ _9\"></span>Artificial. <span class=\"_ _18\"></span>Este <span class=\"_ _9\"></span>proyecto <span class=\"_ _18\"></span>ha <span class=\"_ _9\"></span>sid<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>beneficiario de <span class=\"_ _7\"></span>3,4 <span class=\"_ _7\"></span>millon<span class=\"_ _a\"></span>es <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _4\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Programa<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>Tecnol\u00f3gico <span class=\"_ _7\"></span>Aer<span class=\"_ _a\"></span>on\u00e1utico <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>CDTI, <span class=\"_ _7\"></span>financiad<span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>con fondos <span class=\"_ _7\"></span>Next <span class=\"_ _18\"></span>Generat<span class=\"_ _a\"></span>ion. <span class=\"_ _18\"></span>C<span class=\"_ _a\"></span>onstituye <span class=\"_ _18\"></span>u<span class=\"_ _a\"></span>na <span class=\"_ _18\"></span>gran <span class=\"_ _7\"></span>innovac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _18\"></span>tecno<span class=\"_ _a\"></span>l\u00f3gica <span class=\"_ _18\"></span>gr<span class=\"_ _a\"></span>acias <span class=\"_ _18\"></span>al<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>desarrol<span class=\"_ _a\"></span>lo <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span> sistemas <span class=\"_ _6\"> </span>5G <span class=\"_ _6\"> </span>e<span class=\"_ _a\"></span>mbarcados, <span class=\"_ _5\"> </span>la <span class=\"_ _6\"> </span>integraci\u00f3n <span class=\"_ _5\"> </span>de <span class=\"_ _6\"> </span>Inteligencia <span class=\"_ _6\"> </span>Art<span class=\"_ _a\"></span>ificial, <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>us<span class=\"_ _a\"></span>o <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>re<span class=\"_ _a\"></span>alidad extendida y la gesti\u00f3n <span class=\"_ _a\"></span>eficiente, segura y ci<span class=\"_ _a\"></span>ber-r<span class=\"_ _a\"></span>esiliente del tr\u00e1fico a\u00e9re<span class=\"_ _a\"></span>o de drones civiles.<span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Acuerdo <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _a\"></span>BAR <span class=\"_ _9\"></span>Techno<span class=\"_ _a\"></span>logies: <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>Grupo <span class=\"_ _9\"></span>Amper, <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>trav\u00e9s<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>su <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>ilial <span class=\"_ _a\"></span>Nervi\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Naval <span class=\"_ _9\"></span>Offshore, </span>ha <span class=\"_ _7\"></span>firmado <span class=\"_ _4\"></span>un <span class=\"_ _7\"></span>ac<span class=\"_ _a\"></span>uerdo <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>asociaci\u00f3n <span class=\"_ _7\"></span>p<span class=\"_ _a\"></span>ara <span class=\"_ _7\"></span>comerc<span class=\"_ _a\"></span>ializar, <span class=\"_ _7\"></span>fabricar <span class=\"_ _4\"></span>y <span class=\"_ _7\"></span>s<span class=\"_ _a\"></span>uministrar <span class=\"_ _7\"></span>v<span class=\"_ _a\"></span>elas <span class=\"_ _7\"></span>r\u00edgidas para <span class=\"_ _7\"></span>grandes <span class=\"_ _7\"></span>buques. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>actividades <span class=\"_ _7\"></span>operativas <span class=\"_ _7\"></span>asociadas <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>realizar\u00e1n <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>n las instalaciones de As <span class=\"_ _a\"></span>Somozas.<span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Adjudicaci\u00f3n <span class=\"_ _6\"> </span>por <span class=\"_ _19\"> </span>parte <span class=\"_ _6\"> </span>del <span class=\"_ _19\"> </span>CDTI <span class=\"_ _19\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _19\"> </span>un <span class=\"_ _6\"> </span>contrato <span class=\"_ _19\"> </span>de <span class=\"_ _6\"> </span>compra <span class=\"_ _19\"> </span>p\u00fablica <span class=\"_ _6\"> </span>pre<span class=\"_ _a\"></span>-comercia<span class=\"_ _a\"></span>l, <span class=\"_ _19\"> </span>cuyo </span>destinatario <span class=\"_ _7\"></span>final <span class=\"_ _18\"></span>es <span class=\"_ _18\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _18\"></span>Direc<span class=\"_ _a\"></span>ci\u00f3n <span class=\"_ _18\"></span>General <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>Armame<span class=\"_ _a\"></span>nto <span class=\"_ _18\"></span>y <span class=\"_ _7\"></span>Material <span class=\"_ _18\"></span>del <span class=\"_ _7\"></span>Ministerio <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>Defensa (DGAM), <span class=\"_ _16\"> </span>para<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>des<span class=\"_ _a\"></span>arrollo <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>un <span class=\"_ _16\"> </span>proto<span class=\"_ _a\"></span>tipo <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>software <span class=\"_ _22\"> </span>que <span class=\"_ _16\"> </span>inte<span class=\"_ _a\"></span>gre <span class=\"_ _16\"> </span>Inteligenc<span class=\"_ _a\"></span>ia <span class=\"_ _16\"> </span>Artificial <span class=\"_ _16\"> </span>a bordo <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>sat\u00e9lites <span class=\"_ _4\"> </span>p<span class=\"_ _a\"></span>ara <span class=\"_ _16\"> </span>disminuir <span class=\"_ _16\"> </span>el <span class=\"_ _4\"> </span>f<span class=\"_ _a\"></span>lujo <span class=\"_ _4\"> </span>neces<span class=\"_ _a\"></span>ario <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>los <span class=\"_ _4\"> </span>da<span class=\"_ _a\"></span>tos <span class=\"_ _16\"> </span>a <span class=\"_ _4\"> </span>tr<span class=\"_ _a\"></span>ansmitir <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>tierra <span class=\"_ _4\"> </span>por <span class=\"_ _16\"> </span>el ancho de banda dispo<span class=\"_ _a\"></span>nible.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-50": {
   "value": "22.<span class=\"ls0\"> <span class=\"_ _3\"></span>Retribuciones a<span class=\"_ _3\"></span>l Consejo de Ad<span class=\"_ _3\"></span>ministraci\u00f3n y a la<span class=\"_ _3\"></span> Alta Direcci\u00f3n </span>Atenciones estatutar<span class=\"_ _a\"></span>ias y retribuciones <span class=\"_ _a\"></span>salariales<span class=\"_ _a\"></span> La <span class=\"_ _a\"></span>remuneraci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>devengad<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>durante <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>ejercicio <span class=\"_ _a\"></span>20<span class=\"_ _a\"></span>23 <span class=\"_ _9\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>njunto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>m<span class=\"_ _a\"></span>iembros <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Co<span class=\"_ _a\"></span>nsejo <span class=\"_ _a\"></span>de Administraci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>A<span class=\"_ _a\"></span>mper, <span class=\"_ _9\"></span>S.A. <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>as<span class=\"_ _a\"></span>cendido <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>tot<span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>687 <span class=\"_ _9\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>(<span class=\"_ _a\"></span><span class=\"ls3\">614</span> <span class=\"_ _9\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>uros <span class=\"_ _9\"></span>en 20<span class=\"ls0\">22)<span class=\"lsc\">. </span> </span>De esta cant<span class=\"_ _a\"></span>idad, 482 <span class=\"_ _a\"></span>miles de <span class=\"_ _a\"></span>euros, c<span class=\"_ _a\"></span>orresponde a l<span class=\"_ _a\"></span>a asignaci\u00f3n fija <span class=\"_ _a\"></span>y a las <span class=\"_ _a\"></span>dietas de <span class=\"_ _a\"></span>asistencia a l<span class=\"_ _a\"></span>as reuniones <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span>l <span class=\"_ _4\"></span>Consejo <span class=\"_ _4\"> </span>y <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>sus <span class=\"_ _4\"> </span>Co<span class=\"_ _a\"></span>misiones <span class=\"_ _4\"> </span>deven<span class=\"_ _a\"></span>gadas <span class=\"_ _16\"> </span>por <span class=\"_ _16\"> </span>los <span class=\"_ _4\"></span>consejero<span class=\"_ _a\"></span>s, <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>acu<span class=\"_ _a\"></span>erdo <span class=\"_ _4\"> </span>al <span class=\"_ _16\"> </span>cuadro siguiente<span class=\"lsc\">, <span class=\"ls10\">y <span class=\"ls3\">20</span></span></span>0 miles<span class=\"_ _a\"></span> de euros corres<span class=\"_ _a\"></span>pondientes a la retribuci\u00f3n<span class=\"_ _a\"></span> fija d<span class=\"_ _a\"></span>el Consejero Deleg<span class=\"_ _a\"></span>ado. Asimismo, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>ha<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>devengado <span class=\"_ _a\"></span>3 <span class=\"_ _9\"></span>miles <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>etribuci\u00f3n <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>especie<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>eguro <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>vida <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>favor del <span class=\"_ _16\"> </span>Presidente <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>Consej<span class=\"_ _a\"></span>o <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Administraci\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>2 <span class=\"_ _16\"> </span>miles <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>uros <span class=\"_ _16\"> </span>com<span class=\"_ _a\"></span>o <span class=\"_ _4\"> </span>r<span class=\"_ _a\"></span>etribuci\u00f3n <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>especie<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>del seguro de vida a favor d<span class=\"_ _a\"></span>el Consejero D<span class=\"_ _a\"></span>elegado<span class=\"_ _a\"></span> Est<span class=\"ls3\">os</span> <span class=\"_ _7\"></span>importes <span class=\"_ _7\"></span>se <span class=\"_ _18\"></span>encuent<span class=\"_ _a\"></span>ran <span class=\"_ _7\"></span>dentro <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _18\"></span>l\u00edm<span class=\"_ _a\"></span>ite <span class=\"_ _18\"></span>fijado<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>J<span class=\"_ _a\"></span>unta <span class=\"_ _7\"></span>General <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>Accionistas<span class=\"_ _a\"></span><span class=\"lsc\">. <span class=\"_ _7\"></span></span>La <span class=\"_ _18\"></span>m<span class=\"_ _a\"></span>isma aprob\u00f3<span class=\"lsc\">, <span class=\"ls1b\">a l</span></span>os <span class=\"_ _a\"></span>efectos de<span class=\"_ _a\"></span>l art\u00edculo <span class=\"_ _a\"></span>24 de <span class=\"_ _a\"></span>los estat<span class=\"_ _a\"></span>utos soc<span class=\"_ _a\"></span>iales, la <span class=\"_ _a\"></span>asignaci\u00f3n f<span class=\"_ _a\"></span>ija y <span class=\"_ _a\"></span>dietas de <span class=\"_ _a\"></span>asistencia <span class=\"_ _a\"></span>a las reun<span class=\"_ _a\"></span>iones de<span class=\"_ _a\"></span>l C<span class=\"_ _a\"></span>onsejo <span class=\"_ _a\"></span>de Adm<span class=\"_ _a\"></span>inistraci\u00f3n y<span class=\"_ _a\"></span> de <span class=\"_ _a\"></span>sus<span class=\"_ _a\"></span> Com<span class=\"_ _a\"></span>isiones la <span class=\"_ _a\"></span>retrib<span class=\"_ _a\"></span>uci\u00f3n <span class=\"_ _a\"></span>de los<span class=\"_ _a\"></span> admin<span class=\"_ _a\"></span>istradores<span class=\"_ _3a\"> </span>en su cond<span class=\"_ _a\"></span>ici\u00f3n de <span class=\"_ _a\"></span>tales <span class=\"_ _a\"></span>en 750.000 <span class=\"_ _a\"></span>euros anua<span class=\"_ _a\"></span>les, sin ten<span class=\"_ _a\"></span>er en cue<span class=\"_ _a\"></span>nta sus fu<span class=\"_ _a\"></span>nciones ejecut<span class=\"_ _a\"></span>ivas,<span class=\"_ _a\"></span> y que permanecer\u00e1 vigente e<span class=\"_ _a\"></span>n tanto la Junta Genera<span class=\"_ _a\"></span>l de Accionistas no ac<span class=\"_ _a\"></span>uerde su modificac<span class=\"_ _a\"></span>i\u00f3n.<span class=\"_ _3a\"> </span>El <span class=\"_ _a\"></span>desg<span class=\"_ _a\"></span>lose <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>distribuci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>esta <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>antidad <span class=\"_ _18\"></span>devengad<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>entre <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>consejeros <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>sido <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>siguiente <span class=\"_ _9\"></span>(miles de euros): Retribuci\u00f3n fija Dietas de  asistencia Total atencione<span class=\"_ _3\"></span>s estatutarias 202<span class=\"ls0\">3 </span>202<span class=\"ls0\">2 </span>202<span class=\"ls0\">3 </span>202<span class=\"ls0\">2 </span>202<span class=\"ls0\">3 </span>202<span class=\"ls0\">2 </span>D. Pedro Moren<span class=\"_ _3\"></span>\u00e9s Eulate Consejero Indepe<span class=\"_ _3\"></span>ndiente y Presid<span class=\"_ _3\"></span>ente (alta 09.10.202<span class=\"_ _3\"></span>0 <span class=\"_ _a\"></span>- baja 11<span class=\"_ _3\"></span>.03.2021) Presidente Ejecut<span class=\"_ _3\"></span>ivo (alta: 11.03<span class=\"_ _3\"></span>.2021 <span class=\"ff9\">\u2013</span> baja 2.11.2022) Presidente No <span class=\"_ _3\"></span>Ejecutivo / Conseje<span class=\"_ _3\"></span>ro Otro Externo (alta 2<span class=\"_ _3\"></span>.11.2022) 100<span class=\"ls0\"> </span>4 9 4 109<span class=\"ls0\"> </span>8 D. Enrique L\u00f3pe<span class=\"_ _3\"></span>z P\u00e9rez  Consejero Domini<span class=\"_ _3\"></span>cal (alta 29.06.2<span class=\"_ _3\"></span>022-baja 2.11.2022) Consejero Deleg<span class=\"_ _3\"></span>ado (alta 2.11.20<span class=\"_ _3\"></span>22)  - 11<span class=\"ls0\"> </span>- 10<span class=\"ls0\"> </span>- 21<span class=\"ls0\"> </span>D. Fernando Cas<span class=\"_ _3\"></span>tresana Moreno  Consejero Indepe<span class=\"_ _3\"></span>ndiente (alta: 27.<span class=\"_ _3\"></span>06.2018) 26<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>55<span class=\"ls0\"> </span>55<span class=\"ls0\"> </span>D. Juan Jos\u00e9 Rodr\u00edgue<span class=\"_ _3\"></span>z-Navarro Oliver<span class=\"_ _3\"></span> Consejero Domini<span class=\"_ _3\"></span>cal (alta: 31.10.2<span class=\"_ _3\"></span>020) 26<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>24<span class=\"ls0\"> </span>52<span class=\"ls0\"> </span>50<span class=\"ls0\"> </span>D. Jos\u00e9 Luis Martina<span class=\"_ _3\"></span>varro Delaber<span class=\"_ _3\"></span>t<span class=\"_ _a\"></span> Consejero Domini<span class=\"_ _3\"></span>cal (alta: 31.10.2<span class=\"_ _3\"></span>020) 26<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>23<span class=\"ls0\"> </span>23<span class=\"ls0\"> </span>49<span class=\"ls0\"> </span>49<span class=\"ls0\"> </span>D. \u00cd\u00f1igo Resu<span class=\"_ _3\"></span>sta Covarrubias  Consejero Domini<span class=\"_ _3\"></span>cal (alta:29.06.2<span class=\"_ _3\"></span>021)  26<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>48<span class=\"ls0\"> </span>46<span class=\"ls0\"> </span>D\u00f1a. M\u00aa Luisa <span class=\"_ _3\"></span>Poncela Garc\u00eda Consejera Indepe<span class=\"_ _3\"></span>ndiente (alta: 29.<span class=\"_ _3\"></span>06.2021) 26<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>30<span class=\"ls0\"> </span>23<span class=\"ls0\"> </span>56<span class=\"ls0\"> </span>49<span class=\"ls0\"> </span>D. Jos\u00e9 Fern\u00e1n<span class=\"_ _3\"></span>dez Gonz\u00e1lez Consejero Domini<span class=\"_ _3\"></span>cal (alta 29.06.2<span class=\"_ _3\"></span>022) 26<span class=\"ls0\"> </span>15<span class=\"ls0\"> </span>24<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>50<span class=\"ls0\"> </span>25<span class=\"ls0\"> </span>D\u00f1a. M\u00f3nica Espino<span class=\"_ _3\"></span>sa Caldas  Consejera Indepe<span class=\"_ _3\"></span>ndiente (alta: 11.<span class=\"_ _3\"></span>03.2021 <span class=\"ff9\">\u2013</span> baja 30.06.2023<span class=\"_ _3\"></span> 13<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>19<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>54<span class=\"ls0\"> </span>D\u00f1a. Pilar Plater<span class=\"_ _3\"></span>o Sanz  Consejera Indepe<span class=\"_ _3\"></span>ndiente (alta: 11.<span class=\"_ _3\"></span>03.2021 <span class=\"ff9\">\u2013</span> baja 30.06.2023) 13<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>18<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>54<span class=\"ls0\"> </span>Total 282<span class=\"ls0\"> </span>212<span class=\"ls0\"> </span>200<span class=\"ls0\"> </span>1<span class=\"lsa\">99</span> 482<span class=\"ls0\"> </span>411<span class=\"ls0\"> </span>De <span class=\"_ _9\"></span>conformidad <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>on <span class=\"_ _9\"></span>lo <span class=\"_ _9\"></span>establecido<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>art\u00edcu<span class=\"_ _a\"></span>lo <span class=\"_ _9\"></span>529 <span class=\"_ _9\"></span>novodec<span class=\"_ _a\"></span>ies <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>L<span class=\"_ _a\"></span>ey <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Sociedades <span class=\"_ _18\"></span>de <span class=\"_ _a\"></span>C<span class=\"_ _a\"></span>apital, la <span class=\"_ _a\"></span>Junta <span class=\"_ _a\"></span>General <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>Accionistas <span class=\"_ _a\"></span>cele<span class=\"_ _a\"></span>brada <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>30 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ju<span class=\"_ _a\"></span>nio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2023, <span class=\"_ _a\"></span>aprob\u00f3 <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>modif<span class=\"_ _a\"></span>icaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>pol\u00edtica<span class=\"_ _a\"></span> de <span class=\"_ _9\"></span>remunerac<span class=\"_ _a\"></span>iones <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _18\"></span>consej<span class=\"_ _a\"></span>eros <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>Amper <span class=\"_ _18\"></span>para <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>ejercicios <span class=\"_ _18\"></span>2021 <span class=\"_ _18\"></span>a <span class=\"_ _9\"></span>202<span class=\"_ _a\"></span>4, <span class=\"_ _9\"></span>ambos <span class=\"_ _18\"></span>incluidos<span class=\"_ _a\"></span>, <span class=\"_ _9\"></span>en los <span class=\"_ _19\"> </span>extrem<span class=\"_ _a\"></span>os <span class=\"_ _19\"> </span>refere<span class=\"_ _a\"></span>ntes <span class=\"_ _6\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>Presidente <span class=\"_ _19\"> </span>de<span class=\"_ _a\"></span>l <span class=\"_ _19\"> </span>Consej<span class=\"_ _a\"></span>o <span class=\"_ _19\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>Administrac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _19\"> </span>y <span class=\"_ _6\"> </span>al <span class=\"_ _19\"> </span>Cons<span class=\"_ _a\"></span>ejero <span class=\"_ _6\"> </span>Delegado, conforme <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>propuesta <span class=\"_ _18\"></span>motivada <span class=\"_ _18\"></span>aprobada <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>Consejo <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>Admin<span class=\"_ _a\"></span>istraci\u00f3n, <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>q<span class=\"_ _a\"></span>ue <span class=\"_ _9\"></span>aco<span class=\"_ _a\"></span>mpa\u00f1a <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l preceptivo informe de<span class=\"_ _a\"></span> la Comisi\u00f3n de Nombra<span class=\"_ _a\"></span>mientos y Retribuc<span class=\"_ _a\"></span>iones, en los siguientes t\u00e9rm<span class=\"_ _a\"></span>inos:<span class=\"_ _3a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span>Pol\u00edtica  de  remuneraci\u00f3n  del  Presidente  y  de  los  Consejeros  que  desempe\u00f1an  funciones </span>ejecutivas:  El Presidente del Consej<span class=\"_ _a\"></span>o de Administraci\u00f3n<span class=\"_ _a\"></span> tendr\u00e1 derecho a percibir:<span class=\"_ _9\"></span> - <span class=\"_ _1d\"> </span>la remunerac<span class=\"_ _a\"></span>i\u00f3n que le <span class=\"_ _a\"></span>corresponda en s<span class=\"_ _a\"></span>u condici\u00f3n <span class=\"_ _a\"></span>de consejero, <span class=\"_ _a\"></span>as\u00ed como <span class=\"_ _a\"></span>una remunerac<span class=\"_ _a\"></span>i\u00f3n adicional <span class=\"_ _6\"> </span>hasta <span class=\"_ _19\"> </span>a<span class=\"_ _a\"></span>lcanzar <span class=\"_ _6\"> </span>un <span class=\"_ _6\"> </span>importe <span class=\"_ _19\"> </span>tota<span class=\"_ _a\"></span>l <span class=\"_ _19\"> </span>brut<span class=\"_ _a\"></span>o <span class=\"_ _6\"> </span>anual <span class=\"_ _19\"> </span>fijo <span class=\"_ _6\"> </span>por <span class=\"_ _6\"> </span>los <span class=\"_ _19\"> </span>dos <span class=\"_ _6\"> </span>conc<span class=\"_ _a\"></span>eptos, <span class=\"_ _19\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _19\"> </span>de<span class=\"_ _a\"></span> remuneraci\u00f3n de c<span class=\"_ _a\"></span>onsejero y el de remuner<span class=\"_ _a\"></span>aci\u00f3n adicional, d<span class=\"_ _a\"></span>e \u20ac100.000, as\u00ed como,<span class=\"_ _9\"></span><span class=\"ff4\"> </span>- <span class=\"_ _1d\"> </span>una <span class=\"_ _7\"></span>remunerac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _7\"></span>variable<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>largo <span class=\"_ _7\"></span>p<span class=\"_ _a\"></span>lazo <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>forma <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Stock <span class=\"_ _7\"></span>Options, <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>confo<span class=\"_ _a\"></span>rmidad <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>el<span class=\"_ _a\"></span> plan <span class=\"_ _16\"> </span>que, <span class=\"_ _16\"> </span>previo <span class=\"_ _16\"> </span>cumplimiento <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>los <span class=\"_ _16\"> </span>requisi<span class=\"_ _a\"></span>tos <span class=\"_ _16\"> </span>legales <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>aplicaci\u00f3n, <span class=\"_ _16\"> </span>sea <span class=\"_ _16\"> </span>aprobado <span class=\"_ _16\"> </span>por <span class=\"_ _16\"> </span>el Consejo  de  Administraci\u00f3n  de  Amper  S.A. <span class=\"_ _e\"> </span>(Plan  de  Retribuci\u00f3n  Variable  Plurianual  de  la Sociedad <span class=\"_ _4\"></span>(en <span class=\"_ _4\"></span>adelante, <span class=\"_ _4\"> </span>el <span class=\"_ _16\"> </span>\"Plan\")), <span class=\"_ _7\"></span>p<span class=\"_ _a\"></span>or <span class=\"_ _7\"></span>un <span class=\"_ _4\"> </span>im<span class=\"_ _a\"></span>porte <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>hasta <span class=\"_ _4\"></span>siete <span class=\"_ _4\"></span>millones <span class=\"_ _4\"> </span>y <span class=\"_ _16\"> </span>medio <span class=\"_ _7\"></span>(7,5) <span class=\"_ _4\"> </span>de acciones, con un per\u00ed<span class=\"_ _a\"></span>odo de devengo hasta <span class=\"_ _a\"></span>2026 (\"Per\u00edodo de Dev<span class=\"_ _a\"></span>engo\").<span class=\"_ _3a\"> </span>Dicha <span class=\"_ _16\"> </span>retribuc<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>abo<span class=\"_ _a\"></span>nar\u00e1 <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>fu<span class=\"_ _a\"></span>nci\u00f3n <span class=\"_ _16\"> </span>del <span class=\"_ _22\"> </span>cumplimiento <span class=\"_ _22\"> </span>del <span class=\"_ _16\"> </span>Plan <span class=\"_ _16\"> </span>y<span class=\"_ _a\"></span>, <span class=\"_ _16\"> </span>en <span class=\"_ _22\"> </span>particular, <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>los objetivos <span class=\"_ _a\"></span>establecidos <span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> e<span class=\"_ _a\"></span>l Plan,<span class=\"_ _a\"></span> at<span class=\"_ _a\"></span>endiendo <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>par\u00e1metros, <span class=\"_ _a\"></span>objetivos <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> condic<span class=\"_ _a\"></span>iones <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>en su caso se establezcan <span class=\"_ _a\"></span>por acuerdo del Co<span class=\"_ _a\"></span>nsejo de Administraci\u00f3n.<span class=\"_ _3a\"> </span>La <span class=\"_ _9\"></span>cant<span class=\"_ _a\"></span>idad <span class=\"_ _9\"></span>res<span class=\"_ _a\"></span>ultante <span class=\"_ _18\"></span>a <span class=\"_ _9\"></span>p<span class=\"_ _a\"></span>ercibir <span class=\"_ _9\"></span>se <span class=\"_ _18\"></span>deve<span class=\"_ _a\"></span>ngar\u00e1 <span class=\"_ _9\"></span>al <span class=\"_ _18\"></span>fin<span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>del <span class=\"_ _18\"></span>Periodo <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>Deve<span class=\"_ _a\"></span>ngo, <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>se <span class=\"_ _18\"></span>abonar\u00e1<span class=\"_ _a\"></span> de <span class=\"_ _22\"> </span>forma  proporcional <span class=\"_ _22\"> </span>a<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>la  consecuci\u00f3n <span class=\"_ _22\"> </span>de  objetivos  alcanzada <span class=\"_ _22\"> </span>d<span class=\"_ _a\"></span>urante <span class=\"_ _22\"> </span>d<span class=\"_ _a\"></span>icho <span class=\"_ _22\"> </span>Per\u00ed<span class=\"_ _a\"></span>odo <span class=\"_ _22\"> </span>de Devengo. <span class=\"_ _18\"></span>La <span class=\"_ _9\"></span>canti<span class=\"_ _a\"></span>dad <span class=\"_ _9\"></span>resultan<span class=\"_ _a\"></span>te <span class=\"_ _9\"></span>se <span class=\"_ _18\"></span>liquidar\u00e1 <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>ac<span class=\"_ _a\"></span>ciones <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>Sociedad, <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>iendo <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>precio <span class=\"_ _18\"></span>de ejercicio de la acci\u00f3<span class=\"_ _a\"></span>n, en ning\u00fan<span class=\"_ _a\"></span> caso inferior a 0<span class=\"_ _a\"></span>,16 c\u00e9ntimos/acci\u00f3n. <span class=\"_ _a\"></span> Sin <span class=\"_ _7\"></span>perjuicio <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>lo <span class=\"_ _4\"></span>anterior<span class=\"_ _a\"></span>, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>funci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>medida<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>grado <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>cumplimient<span class=\"_ _a\"></span>o, <span class=\"_ _7\"></span>y <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>forma proporcional  a <span class=\"_ _19\"> </span>la  evoluci\u00f3n  del  P<span class=\"_ _a\"></span>lan,  se  ofrece <span class=\"_ _19\"> </span>al  Presidente  Ejecutivo,<span class=\"_ _a\"></span>  la  posibilidad  d<span class=\"_ _a\"></span>e rescatar <span class=\"_ _a\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ejecutar<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>anualm<span class=\"_ _a\"></span>ente <span class=\"_ _a\"></span>las <span class=\"_ _9\"></span>Stock <span class=\"_ _9\"></span>Options<span class=\"_ _a\"></span>, <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>descuento<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>que <span class=\"_ _9\"></span>nunc<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>ser\u00e1 <span class=\"_ _9\"></span>infer<span class=\"_ _a\"></span>ior <span class=\"_ _a\"></span>a un <span class=\"ls0\">25%. </span>Los <span class=\"_ _9\"></span>consejeros <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>desem<span class=\"_ _a\"></span>pe\u00f1en <span class=\"_ _a\"></span>funci<span class=\"_ _a\"></span>ones <span class=\"_ _9\"></span>ejecutivas <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Sociedad, <span class=\"_ _9\"></span>sea <span class=\"_ _9\"></span>cual <span class=\"_ _9\"></span>fuere <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>natura<span class=\"_ _a\"></span>leza <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e su <span class=\"_ _18\"></span>relaci\u00f3n <span class=\"_ _9\"></span>j<span class=\"_ _a\"></span>ur\u00eddica <span class=\"_ _9\"></span>con <span class=\"_ _7\"></span>\u00e9sta, <span class=\"_ _9\"></span>tendr\u00e1n <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>erecho <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>perc<span class=\"_ _a\"></span>ibir <span class=\"_ _9\"></span>un<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>remu<span class=\"_ _a\"></span>neraci\u00f3n <span class=\"_ _9\"></span>p<span class=\"_ _a\"></span>or <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>prestac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>estas funciones <span class=\"_ _1a\"> </span>que <span class=\"_ _23\"> </span>deter<span class=\"_ _a\"></span>minar\u00e1 <span class=\"_ _23\"> </span>el <span class=\"_ _1a\"> </span>Consejo <span class=\"_ _1a\"> </span>de <span class=\"_ _23\"> </span>Admi<span class=\"_ _a\"></span>nistraci\u00f3n <span class=\"_ _23\"> </span>a <span class=\"_ _1a\"> </span>propuesta <span class=\"_ _1a\"> </span>de <span class=\"_ _23\"> </span>la <span class=\"_ _1a\"> </span>Comisi\u00f3n <span class=\"_ _1a\"> </span>de Nombramientos <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>Retribuc<span class=\"_ _a\"></span>iones, <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>conformidad <span class=\"_ _16\"> </span>co<span class=\"_ _a\"></span>n <span class=\"_ _4\"> </span>los <span class=\"_ _22\"> </span>estatutos <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>pol\u00edtica <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>remu<span class=\"_ _a\"></span>neraciones aprobada por la Junta Ge<span class=\"_ _a\"></span>neral, compues<span class=\"_ _a\"></span>ta por:<span class=\"_ _a\"></span> - <span class=\"_ _1d\"> </span>Una parte fija que ascen<span class=\"_ _a\"></span>der\u00e1 a 200.000 <span class=\"_ _a\"></span>euros, que ser\u00e1 liquidada en ef<span class=\"_ _a\"></span>ectivo.<span class=\"_ _a\"></span> - <span class=\"_ _1d\"> </span>Una parte <span class=\"_ _a\"></span>variable <span class=\"_ _a\"></span>anual, <span class=\"_ _a\"></span>correlacionada <span class=\"_ _a\"></span>con a<span class=\"_ _a\"></span>lg\u00fan indicad<span class=\"_ _a\"></span>or de los <span class=\"_ _a\"></span>rendimien<span class=\"_ _a\"></span>tos del <span class=\"_ _a\"></span>consejero o del Gr<span class=\"_ _a\"></span>upo de manera <span class=\"_ _a\"></span>anual e<span class=\"_ _a\"></span>n consideraci\u00f3n <span class=\"_ _a\"></span>a la na<span class=\"_ _a\"></span>turaleza de <span class=\"_ _a\"></span>la retribuci\u00f3<span class=\"_ _a\"></span>n y en func<span class=\"_ _a\"></span>i\u00f3n de los <span class=\"_ _9\"></span>par<span class=\"_ _a\"></span>\u00e1metros <span class=\"_ _18\"></span>marcados <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>Plan <span class=\"_ _18\"></span>Estrat\u00e9gico <span class=\"_ _7\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>Grupo <span class=\"_ _18\"></span>Amper <span class=\"_ _18\"></span>te<span class=\"_ _a\"></span>nga <span class=\"_ _9\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>vigor <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>cad<span class=\"_ _a\"></span>a momento. <span class=\"_ _9\"></span>As\u00ed, <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>m<span class=\"_ _a\"></span>isma <span class=\"_ _9\"></span>podr\u00e1 <span class=\"_ _9\"></span>a<span class=\"_ _a\"></span>lcanzar <span class=\"_ _9\"></span>hasta <span class=\"_ _18\"></span>el <span class=\"_ _9\"></span>120<span class=\"_ _a\"></span>% <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>su <span class=\"_ _18\"></span>retribuci\u00f3n <span class=\"_ _18\"></span>fija, <span class=\"_ _9\"></span>y <span class=\"_ _18\"></span>se <span class=\"_ _9\"></span>abon<span class=\"_ _a\"></span>ar\u00e1 <span class=\"_ _9\"></span>en funci\u00f3n de<span class=\"_ _a\"></span>l gra<span class=\"_ _a\"></span>do de <span class=\"_ _a\"></span>cumpl<span class=\"_ _a\"></span>imiento an<span class=\"_ _a\"></span>ual de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>objetiv<span class=\"_ _a\"></span>os y <span class=\"_ _a\"></span>esquema <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>establezcan <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>el Consejo de <span class=\"_ _a\"></span>Administraci\u00f3n, <span class=\"_ _a\"></span>a propuesta <span class=\"_ _a\"></span>de la C<span class=\"_ _a\"></span>omisi\u00f3n de No<span class=\"_ _a\"></span>mbramientos y <span class=\"_ _a\"></span>Retribuciones. <span class=\"_ _a\"></span>La cantidad <span class=\"_ _18\"></span>result<span class=\"_ _a\"></span>ante <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>perc<span class=\"_ _a\"></span>ibir, <span class=\"_ _18\"></span>siempre <span class=\"_ _7\"></span>en <span class=\"_ _18\"></span>funci\u00f3n <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _18\"></span>grado <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>cumplimiento <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>los <span class=\"_ _7\"></span>objetivos fijados y entregados a<span class=\"_ _a\"></span>l Consejero ejecutivo, se<span class=\"_ _a\"></span> abonar\u00e1 por la <span class=\"_ _a\"></span>Sociedad en el a\u00f1o<span class=\"_ _a\"></span> siguiente.<span class=\"_ _a\"></span> - <span class=\"_ _1d\"> </span>Una parte asistenci<span class=\"_ _a\"></span>al, que contemplar\u00e1 l<span class=\"_ _a\"></span>os sistemas de previsi<span class=\"_ _a\"></span>\u00f3n y seguro oportunos<span class=\"_ _a\"></span>; <span class=\"_ _a\"></span> - <span class=\"_ _1d\"> </span>Una <span class=\"_ _7\"></span>indemnizaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>caso <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>separaci\u00f3n <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>cualquier <span class=\"_ _7\"></span>otra <span class=\"_ _7\"></span>forma <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>extinci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _18\"></span>re<span class=\"_ _a\"></span>laci\u00f3n jur\u00eddica con la Socied<span class=\"_ _a\"></span>ad no debidos a inc<span class=\"_ _a\"></span>umplimiento imputable a<span class=\"_ _a\"></span>l consejero;<span class=\"_ _9\"></span> - <span class=\"_ _1d\"> </span>En <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>u <span class=\"_ _9\"></span>caso, <span class=\"_ _9\"></span>las<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>cant<span class=\"_ _a\"></span>idades <span class=\"_ _9\"></span>econ\u00f3m<span class=\"_ _a\"></span>icas <span class=\"_ _9\"></span>derivadas <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>pactos <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>exclusividad, <span class=\"_ _9\"></span>no <span class=\"_ _18\"></span>concurrencia postcontractual y perma<span class=\"_ _a\"></span>nencia o fidelizaci\u00f3n, <span class=\"_ _a\"></span>en su caso, acordadas en<span class=\"_ _a\"></span> el contrato.<span class=\"_ _3a\"> </span>La <span class=\"_ _22\"> </span>referida <span class=\"_ _22\"> </span>retribuci\u00f3n <span class=\"_ _e\"> </span>se <span class=\"_ _22\"> </span>incluir\u00e1 <span class=\"_ _22\"> </span>en <span class=\"_ _22\"> </span>un <span class=\"_ _22\"> </span>c<span class=\"_ _a\"></span>ontrato <span class=\"_ _22\"> </span>que <span class=\"_ _22\"> </span>se <span class=\"_ _22\"> </span>celebrar\u00e1 <span class=\"_ _22\"> </span>e<span class=\"_ _a\"></span>ntre <span class=\"_ _16\"> </span>el <span class=\"_ _22\"> </span>c<span class=\"_ _a\"></span>onsejero <span class=\"_ _22\"> </span>y <span class=\"_ _e\"> </span>la Sociedad, <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>que <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span>ber\u00e1 <span class=\"_ _9\"></span>se<span class=\"_ _a\"></span>r <span class=\"_ _9\"></span>aprobado <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>Consejo <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>Administraci<span class=\"_ _a\"></span>\u00f3n <span class=\"_ _9\"></span>con <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>voto <span class=\"_ _18\"></span>favorable de <span class=\"_ _16\"> </span>dos <span class=\"_ _16\"> </span>tercios <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>sus <span class=\"_ _16\"> </span>miembros, <span class=\"_ _22\"> </span>debiendo <span class=\"_ _16\"> </span>incorpo<span class=\"_ _a\"></span>rarse <span class=\"_ _16\"> </span>como <span class=\"_ _16\"> </span>anexo <span class=\"_ _16\"> </span>al <span class=\"_ _16\"> </span>acta <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>ses<span class=\"_ _a\"></span>i\u00f3n. <span class=\"_ _16\"> </span>El consejero afecta<span class=\"_ _a\"></span>do deber\u00e1 <span class=\"_ _a\"></span>abstenerse de <span class=\"_ _a\"></span>asistir a la <span class=\"_ _a\"></span>deliberaci\u00f3n y <span class=\"_ _a\"></span>de participar <span class=\"_ _a\"></span>en la votac<span class=\"_ _a\"></span>i\u00f3n. El <span class=\"_ _7\"></span>consej<span class=\"_ _a\"></span>ero <span class=\"_ _4\"></span>no <span class=\"_ _7\"></span>po<span class=\"_ _a\"></span>dr\u00e1 <span class=\"_ _7\"></span>per<span class=\"_ _a\"></span>cibir <span class=\"_ _7\"></span>retri<span class=\"_ _a\"></span>buci\u00f3n <span class=\"_ _7\"></span>a<span class=\"_ _a\"></span>lguna <span class=\"_ _7\"></span>por<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>el <span class=\"_ _7\"></span>desempe<span class=\"_ _a\"></span>\u00f1o <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>func<span class=\"_ _a\"></span>iones <span class=\"_ _4\"></span>ejecutivas cuyas cantidades o conc<span class=\"_ _a\"></span>eptos no est\u00e9n previstos<span class=\"_ _a\"></span> en ese contrato. <span class=\"_ _9\"></span> La <span class=\"_ _22\"> </span>determinaci\u00f3<span class=\"_ _a\"></span>n <span class=\"_ _16\"> </span>d<span class=\"_ _a\"></span>el <span class=\"_ _22\"> </span>importe <span class=\"_ _e\"> </span>de <span class=\"_ _22\"> </span>las <span class=\"_ _22\"> </span>p<span class=\"_ _a\"></span>artidas <span class=\"_ _22\"> </span>retrib<span class=\"_ _a\"></span>utivas <span class=\"_ _22\"> </span>que <span class=\"_ _e\"> </span>integran <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>p<span class=\"_ _a\"></span>arte <span class=\"_ _22\"> </span>fija, <span class=\"_ _22\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _22\"> </span>las modalidades <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>conf<span class=\"_ _a\"></span>iguraci\u00f3n <span class=\"_ _16\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>los <span class=\"_ _22\"> </span>indicadores<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>c<span class=\"_ _a\"></span>\u00e1lculo <span class=\"_ _16\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _16\"> </span>p<span class=\"_ _a\"></span>arte <span class=\"_ _22\"> </span>variable, <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>las<span class=\"_ _a\"></span> previsiones <span class=\"_ _4\"> </span>as<span class=\"_ _a\"></span>istenciales, <span class=\"_ _16\"> </span>y <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>la <span class=\"_ _16\"> </span>indemnizaci\u00f3n <span class=\"_ _16\"> </span>o <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>sus<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>criterios <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _4\"></span>c\u00e1lculo,<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>corresponde, dentro <span class=\"_ _16\"> </span>del <span class=\"_ _4\"> </span>marc<span class=\"_ _a\"></span>o <span class=\"_ _4\"> </span>apro<span class=\"_ _a\"></span>bado <span class=\"_ _4\"> </span>p<span class=\"_ _a\"></span>or <span class=\"_ _4\"> </span>la <span class=\"_ _16\"> </span>Junta <span class=\"_ _16\"> </span>General <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Accionistas, <span class=\"_ _16\"> </span>igualmente <span class=\"_ _16\"> </span>al <span class=\"_ _4\"> </span>C<span class=\"_ _a\"></span>onsejo <span class=\"_ _16\"> </span>de Administraci\u00f3n. <span class=\"_ _18\"></span>En <span class=\"_ _18\"></span>todo <span class=\"_ _18\"></span>cas<span class=\"_ _a\"></span>o, <span class=\"_ _9\"></span>las <span class=\"_ _18\"></span>retribucio<span class=\"_ _a\"></span>nes <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>los<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>miembros <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>\u00d3rganos<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>Gobierno<span class=\"_ _3a\"> </span> de <span class=\"_ _18\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>ajustar\u00e1<span class=\"_ _a\"></span>n <span class=\"_ _18\"></span>a <span class=\"_ _7\"></span>las <span class=\"_ _18\"></span>previsiones <span class=\"_ _7\"></span>que, <span class=\"_ _18\"></span>s<span class=\"_ _a\"></span>obre <span class=\"_ _18\"></span>dich<span class=\"_ _a\"></span>a <span class=\"_ _18\"></span>cuesti\u00f3n, <span class=\"_ _7\"></span>se <span class=\"_ _18\"></span>co<span class=\"_ _a\"></span>ntengan <span class=\"_ _18\"></span>en <span class=\"_ _7\"></span>la regulaci\u00f3n societaria.<span class=\"_ _3a\"> </span>La  presente  modificaci\u00f3n  de <span class=\"_ _22\"> </span>l<span class=\"_ _a\"></span>a  Pol\u00edtica <span class=\"_ _e\"> </span>de  retribuciones  se  aplicar\u00e1  con <span class=\"_ _e\"> </span>efectos  de  2 <span class=\"_ _e\"> </span>de noviembre de 2022.<span class=\"_ _3a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span><span class=\"ff5\">Consejo de Admin<span class=\"_ _a\"></span>istraci\u00f3n </span></span>Con <span class=\"_ _a\"></span>fec<span class=\"_ _a\"></span>ha <span class=\"_ _9\"></span>30 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>junio <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>2023 <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>C<span class=\"_ _a\"></span>onsejo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Adminis<span class=\"_ _a\"></span>traci\u00f3n <span class=\"_ _a\"></span>tom\u00f3 <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>onocimiento <span class=\"_ _9\"></span>forma<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _18\"></span>dimisi\u00f3n voluntaria <span class=\"_ _e\"> </span>presentada  por <span class=\"_ _22\"> </span>las<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>consejeras<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>ind<span class=\"_ _a\"></span>ependientes  Do\u00f1a <span class=\"_ _22\"> </span>Pilar  Platero <span class=\"_ _e\"> </span>Sanz <span class=\"_ _22\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>Do<span class=\"_ _a\"></span>\u00f1a <span class=\"_ _22\"> </span>M\u00f3nica Espinosa <span class=\"_ _6\"> </span>Caldas <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>su <span class=\"_ _19\"> </span>c<span class=\"_ _a\"></span>argo <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>voc<span class=\"_ _a\"></span>ales <span class=\"_ _6\"> </span>del <span class=\"_ _6\"> </span>Consejo <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Administraci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>S<span class=\"_ _3\"></span>ociedad <span class=\"_ _6\"> </span>y, <span class=\"_ _6\"> </span>en consecuencia, a <span class=\"_ _a\"></span>sus respectivos <span class=\"_ _a\"></span>cargos como <span class=\"_ _a\"></span>Presidenta de l<span class=\"_ _a\"></span>a Comisi\u00f3n <span class=\"_ _a\"></span>de Auditor\u00eda <span class=\"_ _a\"></span>y Control y <span class=\"_ _a\"></span>como Presidenta de la Com<span class=\"_ _a\"></span>isi\u00f3n de Nombramientos y<span class=\"_ _a\"></span> Retribuciones. <span class=\"_ _9\"></span> Do\u00f1a  Pilar <span class=\"_ _19\"> </span>Platero  Sanz <span class=\"_ _19\"> </span>dimiti\u00f3  \u201cadem\u00e1s  d<span class=\"_ _a\"></span>e  por <span class=\"_ _19\"> </span>motivos  personales, <span class=\"_ _19\"> </span>para  poder  asu<span class=\"_ _a\"></span>mir  nuevas actividades <span class=\"_ _16\"> </span>profes<span class=\"_ _a\"></span>ionales\u201d. <span class=\"_ _16\"> </span>A <span class=\"_ _16\"> </span>su <span class=\"_ _16\"> </span>vez, <span class=\"_ _16\"> </span>Do\u00f1a <span class=\"_ _16\"> </span>M\u00f3nica <span class=\"_ _16\"> </span>Espin<span class=\"_ _a\"></span>osa <span class=\"_ _16\"> </span>Caldas <span class=\"_ _16\"> </span>manifest\u00f3 <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>su<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>imisi\u00f3n <span class=\"_ _16\"> </span>se produc\u00eda \u201cpor razones<span class=\"_ _a\"></span> personales\u201d. <span class=\"_ _a\"></span><span class=\"ff4\"> </span>La Sociedad les agrad<span class=\"_ _a\"></span>ece su trabajo y contr<span class=\"_ _a\"></span>ibuci\u00f3n y les desea lo <span class=\"_ _a\"></span>mejor. <span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span><span class=\"ff5\">Comisi\u00f3n de Retribuc<span class=\"_ _a\"></span>iones y Nombrami<span class=\"_ _a\"></span>entos </span></span>Con <span class=\"_ _7\"></span>fecha <span class=\"_ _4\"></span>27 <span class=\"_ _7\"></span>de <span class=\"_ _4\"></span>septiemb<span class=\"_ _a\"></span>re <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023, <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _7\"></span>Consejo <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>Administrac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _4\"></span>acord\u00f3 <span class=\"_ _7\"></span>nombrar <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>co<span class=\"_ _a\"></span>nsejera independiente Do\u00f1<span class=\"_ _a\"></span>a Mar\u00eda Luisa <span class=\"_ _a\"></span>Poncela Garc<span class=\"_ _a\"></span>\u00eda como Pres<span class=\"_ _a\"></span>identa de la <span class=\"_ _a\"></span>Comisi\u00f3n de <span class=\"_ _a\"></span>Nombramientos <span class=\"_ _a\"></span>y Retribuciones. <span class=\"_ _a\"></span> Como <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>onsecuencia <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>lo <span class=\"_ _22\"> </span>anterior<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>y <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>co<span class=\"_ _a\"></span>nformidad <span class=\"_ _22\"> </span>con <span class=\"_ _22\"> </span>el <span class=\"_ _22\"> </span>art\u00edcul<span class=\"_ _a\"></span>o <span class=\"_ _16\"> </span>529<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>quindecies<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>Ley<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>de<span class=\"_ _a\"></span> Sociedades <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Capital, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Comis<span class=\"_ _a\"></span>i\u00f3n d<span class=\"_ _a\"></span>e N<span class=\"_ _a\"></span>ombramientos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>Retribuc<span class=\"_ _a\"></span>iones d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>Amp<span class=\"_ _a\"></span>er qu<span class=\"_ _a\"></span>eda i<span class=\"_ _a\"></span>ntegrada <span class=\"_ _a\"></span>por los siguientes miembros: <span class=\"_ _a\"></span> - <span class=\"_ _1d\"> </span>Presidenta: Do\u00f1a Mar\u00eda <span class=\"_ _a\"></span>Luisa Poncela G<span class=\"_ _a\"></span>arc\u00eda.<span class=\"_ _a\"></span> - <span class=\"_ _1d\"> </span>Vocales: Don Fernand<span class=\"_ _a\"></span>o Castresana Moreno<span class=\"_ _a\"></span> y Don Juan Jos\u00e9 Rodr\u00edguez<span class=\"_ _9\"></span>-Navarro Oliver.<span class=\"_ _a\"></span> - <span class=\"_ _1d\"> </span>Secretario no miembro: D<span class=\"_ _a\"></span>on Miguel Cresp<span class=\"_ _a\"></span>o Rodr\u00edguez.<span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span><span class=\"ff5\">Comisi\u00f3n de Auditor\u00eda y<span class=\"_ _a\"></span> Control </span></span>Con <span class=\"_ _16\"> </span>fecha <span class=\"_ _16\"> </span>27 <span class=\"_ _22\"> </span>de <span class=\"_ _16\"> </span>septiem<span class=\"_ _a\"></span>bre <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>2023, <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>C<span class=\"_ _a\"></span>onsejo <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>A<span class=\"_ _a\"></span>dministraci\u00f3n <span class=\"_ _16\"> </span>acor<span class=\"_ _a\"></span>d\u00f3 <span class=\"_ _16\"> </span>designar <span class=\"_ _16\"> </span>al <span class=\"_ _16\"> </span>co<span class=\"_ _a\"></span>nsejero independiente <span class=\"_ _16\"> </span>Don <span class=\"_ _16\"> </span>Fernando <span class=\"_ _16\"> </span>Castresana <span class=\"_ _16\"> </span>Moreno, <span class=\"_ _16\"> </span>quien <span class=\"_ _16\"> </span>ven\u00eda <span class=\"_ _16\"> </span>ejerciend<span class=\"_ _a\"></span>o <span class=\"_ _16\"> </span>funciones <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>vocal <span class=\"_ _4\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>la Comisi\u00f3n  de <span class=\"_ _22\"> </span>A<span class=\"_ _a\"></span>uditor\u00eda <span class=\"_ _22\"> </span>y<span class=\"_ _a\"></span>  Control, <span class=\"_ _22\"> </span>como  Presidente<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>de  la  mi<span class=\"_ _3\"></span>sma.  Asimismo,<span class=\"_ _a\"></span> <span class=\"_ _22\"> </span>ac<span class=\"_ _a\"></span>ord\u00f3  designar <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>la<span class=\"_ _3a\"> </span>consejera <span class=\"_ _9\"></span>in<span class=\"_ _a\"></span>dependiente <span class=\"_ _9\"></span>D<span class=\"_ _a\"></span>o\u00f1a <span class=\"_ _9\"></span>Mar\u00eda <span class=\"_ _9\"></span>L<span class=\"_ _a\"></span>uisa <span class=\"_ _9\"></span>Poncel<span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>Garc<span class=\"_ _a\"></span>\u00eda <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>voc<span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _9\"></span>Comisi\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>Aud<span class=\"_ _a\"></span>itor\u00eda <span class=\"_ _9\"></span>y Control.  Como <span class=\"_ _4\"></span>consecuenci<span class=\"_ _a\"></span>a <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>lo <span class=\"_ _4\"> </span>anterior <span class=\"_ _16\"> </span>y <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>conformidad<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>art\u00edculo <span class=\"_ _4\"> </span>529 <span class=\"_ _4\"> </span>q<span class=\"_ _a\"></span>uaterdecies <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _4\"></span>Ley <span class=\"_ _4\"></span>de Sociedades <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>Cap<span class=\"_ _a\"></span>ital, <span class=\"_ _19\"> </span>l<span class=\"_ _a\"></span>a <span class=\"_ _19\"> </span>Comis<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _19\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>Aud<span class=\"_ _a\"></span>itor\u00eda <span class=\"_ _6\"> </span>y <span class=\"_ _19\"> </span>Control <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Amper <span class=\"_ _6\"> </span>queda <span class=\"_ _6\"> </span>integrada <span class=\"_ _6\"> </span>po<span class=\"_ _3\"></span>r<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>los siguientes miembros<span class=\"_ _a\"></span>: - <span class=\"_ _1d\"> </span>Presidente: Don Ferna<span class=\"_ _a\"></span>ndo Castresana More<span class=\"_ _a\"></span>no. <span class=\"_ _a\"></span> - <span class=\"_ _1d\"> </span>Vocales: Do\u00f1a Mar\u00eda <span class=\"_ _a\"></span>Luisa Poncela Garc<span class=\"_ _a\"></span>\u00eda y Don Jos\u00e9 Luis Mart<span class=\"_ _a\"></span>inavarro Dealbe<span class=\"_ _a\"></span>rt. <span class=\"_ _a\"></span> - <span class=\"_ _1d\"> </span>Secretario no miembro: D<span class=\"_ _a\"></span>on Miguel Cresp<span class=\"_ _a\"></span>o Rodr\u00edguez.<span class=\"_ _a\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _1c\"> </span><span class=\"ff5\">Otra Informaci\u00f3n:<span class=\"_ _a\"></span> </span></span>En <span class=\"_ _4\"></span><span class=\"ls1b\">20</span>23 <span class=\"_ _7\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>2022 <span class=\"_ _4\"> </span>n<span class=\"_ _a\"></span>o <span class=\"_ _4\"></span>existen <span class=\"_ _4\"> </span>dotacion<span class=\"_ _a\"></span>es <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>fo<span class=\"_ _a\"></span>ndos <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>pensi<span class=\"_ _a\"></span>ones <span class=\"_ _4\"> </span>ni <span class=\"_ _4\"> </span>pr\u00e9sta<span class=\"_ _a\"></span>mos <span class=\"_ _4\"> </span>concedidos <span class=\"_ _16\"> </span>ni <span class=\"_ _7\"></span>av<span class=\"_ _a\"></span>ales prestados a los miembr<span class=\"_ _a\"></span>os del Consejo de <span class=\"_ _a\"></span>Administraci\u00f3n <span class=\"_ _a\"></span>de la Sociedad Do<span class=\"_ _a\"></span>minante.<span class=\"_ _3a\"> </span>Durante <span class=\"_ _4\"> </span>el <span class=\"_ _16\"> </span>ejercicio <span class=\"_ _4\"> </span>20<span class=\"_ _a\"></span>23 <span class=\"_ _16\"> </span>y <span class=\"_ _4\"></span>2022 <span class=\"_ _4\"> </span>no <span class=\"_ _16\"> </span>se <span class=\"_ _4\"> </span>han <span class=\"_ _16\"> </span>asumido <span class=\"_ _4\"> </span>o<span class=\"_ _a\"></span>bligaciones <span class=\"_ _4\"> </span>por<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>cuenta <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span><span class=\"ls12\">lo</span>s <span class=\"_ _4\"></span>miembros <span class=\"_ _16\"> </span>del consejo de Administrac<span class=\"_ _a\"></span>i\u00f3n a t\u00edtulo <span class=\"_ _a\"></span>de garant\u00eda.<span class=\"_ _3a\"> </span>Retribuciones de la Alta<span class=\"_ _a\"></span> Direcci\u00f3n <span class=\"_ _a\"></span> La re<span class=\"_ _a\"></span>muneraci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Alta <span class=\"_ _a\"></span>Direcci<span class=\"_ _a\"></span>\u00f3n de<span class=\"_ _a\"></span> l<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>Soci<span class=\"_ _a\"></span>edad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>excl<span class=\"_ _a\"></span>uidos q<span class=\"_ _a\"></span>uienes, <span class=\"_ _a\"></span>simult\u00e1nea<span class=\"_ _a\"></span>mente, tienen la c<span class=\"_ _a\"></span>ondici\u00f3n de <span class=\"_ _a\"></span>miembro <span class=\"_ _a\"></span>del Consej<span class=\"_ _a\"></span>o de <span class=\"_ _a\"></span>Administraci\u00f3n <span class=\"_ _a\"></span>(cuyas retrib<span class=\"_ _a\"></span>uciones han <span class=\"_ _a\"></span>sido detalla<span class=\"_ _a\"></span>das anteriormente) <span class=\"_ _18\"></span>- <span class=\"_ _18\"></span>durante <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>ejerc<span class=\"_ _a\"></span>icio <span class=\"_ _9\"></span>202<span class=\"_ _a\"></span>3 <span class=\"_ _18\"></span>ha <span class=\"_ _18\"></span>ascendi<span class=\"_ _a\"></span><span class=\"ls3\">do</span> <span class=\"_ _9\"></span><span class=\"ls3\">a <span class=\"_ _18\"></span></span>4<span class=\"_ _a\"></span>70 <span class=\"_ _9\"></span>miles<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>euros<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>(<span class=\"_ _a\"></span>248 <span class=\"_ _9\"></span>miles<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>euros <span class=\"_ _18\"></span>en 2022)<span class=\"ls0\"> </span>Al <span class=\"_ _16\"> </span>31 <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>diciembre <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span><span class=\"ls3\">20<span class=\"_ _a\"></span></span>23 <span class=\"_ _4\"> </span>y<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>2022 <span class=\"_ _16\"> </span>no <span class=\"_ _16\"> </span>existe<span class=\"_ _a\"></span>n <span class=\"_ _16\"> </span>dotaciones <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Fondos<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>Pensiones <span class=\"_ _16\"> </span>ni <span class=\"_ _16\"> </span>pr\u00e9stam<span class=\"_ _a\"></span>os concedidos o sald<span class=\"_ _a\"></span>os ni avales prestados <span class=\"_ _a\"></span>a las personas<span class=\"_ _a\"></span> que componen la Alta D<span class=\"_ _a\"></span>irecci\u00f3n. <span class=\"_ _a\"></span> A <span class=\"_ _4\"> </span>31 <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>diciembre <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span><span class=\"ls3\">20</span>23 <span class=\"_ _16\"> </span>y <span class=\"_ _4\"> </span>2022<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>no <span class=\"_ _16\"> </span>existen <span class=\"_ _16\"> </span>retribuciones <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>especie <span class=\"_ _16\"> </span>por <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>eguros <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>vida <span class=\"_ _16\"> </span>a <span class=\"_ _4\"> </span>lo<span class=\"_ _a\"></span><span class=\"ls2a\">s </span>miembros de la Alta Direcc<span class=\"_ _a\"></span>i\u00f3n.  Durante <span class=\"_ _4\"> </span>e<span class=\"_ _a\"></span>l <span class=\"_ _16\"> </span>ejercicio <span class=\"_ _4\"> </span>20<span class=\"_ _a\"></span>23 <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>importe <span class=\"_ _4\"> </span>pa<span class=\"_ _a\"></span>gado <span class=\"_ _16\"> </span>en <span class=\"_ _4\"> </span>con<span class=\"_ _a\"></span>cepto <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>pri<span class=\"_ _a\"></span>ma <span class=\"_ _4\"> </span>de<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>respo<span class=\"_ _a\"></span>nsabilidad <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>ivil <span class=\"_ _16\"> </span>por <span class=\"_ _4\"> </span>l<span class=\"_ _a\"></span>os Administradores <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Direct<span class=\"_ _a\"></span>ivos <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>da\u00f1os <span class=\"_ _9\"></span>ocas<span class=\"_ _a\"></span>ionado <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>actos<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>misiones <span class=\"_ _7\"></span>ocasionados <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>ejercicio de su cargo ha sido de <span class=\"_ _a\"></span><span class=\"ls3\">87 </span>miles de <span class=\"_ _a\"></span>euros (<span class=\"ls1b\">80</span> miles de euros en 20<span class=\"_ _a\"></span>22<span class=\"lsf\">).</span>  23.<span class=\"ls0\"> <span class=\"_ _3\"></span>Otra informaci\u00f3n<span class=\"_ _3\"></span> referente al Conse<span class=\"_ _3\"></span>jo de Administrac<span class=\"_ _3\"></span>i\u00f3n </span>Los <span class=\"_ _16\"> </span>Administradores<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>Sociedad <span class=\"_ _16\"> </span>y <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>personas<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span>v<span class=\"_ _a\"></span>inculadas <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>los <span class=\"_ _16\"> </span>mismos,<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>no <span class=\"_ _16\"> </span>han <span class=\"_ _16\"> </span>incurrido <span class=\"_ _16\"> </span>en ninguna <span class=\"_ _9\"></span>situac<span class=\"_ _a\"></span>i\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>conf<span class=\"_ _a\"></span>licto <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>inter\u00e9s <span class=\"_ _9\"></span>que <span class=\"_ _18\"></span>haya <span class=\"_ _9\"></span>t<span class=\"_ _a\"></span>enido <span class=\"_ _9\"></span>que <span class=\"_ _18\"></span>ser <span class=\"_ _9\"></span>objeto <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>omunicaci\u00f3n <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>acuerdo con lo dispuesto en el <span class=\"_ _a\"></span>art. 229 del TRLSC.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "24.<span class=\"ls0\"> <span class=\"_ _3\"></span>Garant\u00edas compro<span class=\"_ _3\"></span>metidas con terceros<span class=\"_ _3\"></span> y otros activos y<span class=\"_ _3\"></span> pasivos co<span class=\"_ _3\"></span>ntingentes </span>A <span class=\"_ _4\"></span><span class=\"ls0\">continuaci\u00f3n,<span class=\"_ _a\"></span> <span class=\"_ _4\"></span><span class=\"ls10\">se</span> <span class=\"_ _4\"></span>presentan <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>garant\u00edas <span class=\"_ _4\"> </span>co<span class=\"_ _a\"></span>ncedidas <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>las<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>soc<span class=\"_ _a\"></span>iedades <span class=\"_ _4\"></span>filiales <span class=\"_ _4\"></span>del <span class=\"_ _4\"> </span>Grupo<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>Amper </span>ante terceros con el f<span class=\"_ _a\"></span>in de asegurar sus com<span class=\"_ _a\"></span>promisos adquiridos a 31 <span class=\"_ _a\"></span>de diciembre<span class=\"_ _a\"></span> <span class=\"ls3\">de <span class=\"ls1b\">20</span></span>23 y 20<span class=\"_ _a\"></span>22:<span class=\"_ _3a\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _1a\"> </span><span class=\"fs6\">En <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>desarrollo <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>sus <span class=\"_ _18\"></span>act<span class=\"_ _a\"></span>ividades <span class=\"_ _9\"></span>o<span class=\"_ _a\"></span>perativas, <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>sociedades <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>Grupo, <span class=\"_ _18\"></span>al <span class=\"_ _18\"></span>cierre <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>ejercici<span class=\"_ _a\"></span>o </span></span>20<span class=\"ls0\">23 <span class=\"_ _7\"></span>ma<span class=\"_ _a\"></span>ntienen <span class=\"_ _7\"></span>ava<span class=\"_ _a\"></span>les <span class=\"_ _7\"></span>t\u00e9cnicos <span class=\"_ _4\"></span>y <span class=\"_ _7\"></span>econ\u00f3<span class=\"_ _a\"></span>micos <span class=\"_ _7\"></span>por <span class=\"_ _4\"></span>importe <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>60.6<span class=\"_ _a\"></span>36 <span class=\"_ _7\"></span>miles <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>euros<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>(47.14<span class=\"_ _a\"></span>4 </span>miles  de <span class=\"_ _19\"> </span>euros  en  20<span class=\"_ _a\"></span>22), <span class=\"_ _19\"> </span>para  el  fiel <span class=\"_ _19\"> </span>cumplimiento <span class=\"_ _19\"> </span>de  sus  obligacion<span class=\"_ _a\"></span>es <span class=\"_ _19\"> </span>contra\u00eddas<span class=\"_ _a\"></span>  en  l<span class=\"_ _a\"></span>os contratos en ejecuci<span class=\"_ _a\"></span>\u00f3n. <span class=\"_ _30\"> </span> \u2022<span class=\"ff4\"> <span class=\"_ _1a\"> </span><span class=\"fs6\">Al cierre del ejerc<span class=\"_ _a\"></span>icio 2023 <span class=\"_ _a\"></span>el Grupo no tiene compro<span class=\"_ _a\"></span>misos de compra sign<span class=\"_ _a\"></span>ificativos.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "24.<span class=\"ls0\"> <span class=\"_ _3\"></span>Garant\u00edas compro<span class=\"_ _3\"></span>metidas con terceros<span class=\"_ _3\"></span> y otros activos y<span class=\"_ _3\"></span> pasivos co<span class=\"_ _3\"></span>ntingentes </span>A <span class=\"_ _4\"></span><span class=\"ls0\">continuaci\u00f3n,<span class=\"_ _a\"></span> <span class=\"_ _4\"></span><span class=\"ls10\">se</span> <span class=\"_ _4\"></span>presentan <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>garant\u00edas <span class=\"_ _4\"> </span>co<span class=\"_ _a\"></span>ncedidas <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>las<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>soc<span class=\"_ _a\"></span>iedades <span class=\"_ _4\"></span>filiales <span class=\"_ _4\"></span>del <span class=\"_ _4\"> </span>Grupo<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>Amper </span>ante terceros con el f<span class=\"_ _a\"></span>in de asegurar sus com<span class=\"_ _a\"></span>promisos adquiridos a 31 <span class=\"_ _a\"></span>de diciembre<span class=\"_ _a\"></span> <span class=\"ls3\">de <span class=\"ls1b\">20</span></span>23 y 20<span class=\"_ _a\"></span>22:<span class=\"_ _3a\"> </span> \u2022<span class=\"ff4\"> <span class=\"_ _1a\"> </span><span class=\"fs6\">En <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>desarrollo <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>sus <span class=\"_ _18\"></span>act<span class=\"_ _a\"></span>ividades <span class=\"_ _9\"></span>o<span class=\"_ _a\"></span>perativas, <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>sociedades <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>Grupo, <span class=\"_ _18\"></span>al <span class=\"_ _18\"></span>cierre <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>ejercici<span class=\"_ _a\"></span>o </span></span>20<span class=\"ls0\">23 <span class=\"_ _7\"></span>ma<span class=\"_ _a\"></span>ntienen <span class=\"_ _7\"></span>ava<span class=\"_ _a\"></span>les <span class=\"_ _7\"></span>t\u00e9cnicos <span class=\"_ _4\"></span>y <span class=\"_ _7\"></span>econ\u00f3<span class=\"_ _a\"></span>micos <span class=\"_ _7\"></span>por <span class=\"_ _4\"></span>importe <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>60.6<span class=\"_ _a\"></span>36 <span class=\"_ _7\"></span>miles <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>euros<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>(47.14<span class=\"_ _a\"></span>4 </span>miles  de <span class=\"_ _19\"> </span>euros  en  20<span class=\"_ _a\"></span>22), <span class=\"_ _19\"> </span>para  el  fiel <span class=\"_ _19\"> </span>cumplimiento <span class=\"_ _19\"> </span>de  sus  obligacion<span class=\"_ _a\"></span>es <span class=\"_ _19\"> </span>contra\u00eddas<span class=\"_ _a\"></span>  en  l<span class=\"_ _a\"></span>os contratos en ejecuci<span class=\"_ _a\"></span>\u00f3n. <span class=\"_ _30\"> </span> \u2022<span class=\"ff4\"> <span class=\"_ _1a\"> </span><span class=\"fs6\">Al cierre del ejerc<span class=\"_ _a\"></span>icio 2023 <span class=\"_ _a\"></span>el Grupo no tiene compro<span class=\"_ _a\"></span>misos de compra sign<span class=\"_ _a\"></span>ificativos.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "24.<span class=\"ls0\"> <span class=\"_ _3\"></span>Garant\u00edas compro<span class=\"_ _3\"></span>metidas con terceros<span class=\"_ _3\"></span> y otros activos y<span class=\"_ _3\"></span> pasivos co<span class=\"_ _3\"></span>ntingentes </span>A <span class=\"_ _4\"></span><span class=\"ls0\">continuaci\u00f3n,<span class=\"_ _a\"></span> <span class=\"_ _4\"></span><span class=\"ls10\">se</span> <span class=\"_ _4\"></span>presentan <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>garant\u00edas <span class=\"_ _4\"> </span>co<span class=\"_ _a\"></span>ncedidas <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>las<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>soc<span class=\"_ _a\"></span>iedades <span class=\"_ _4\"></span>filiales <span class=\"_ _4\"></span>del <span class=\"_ _4\"> </span>Grupo<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>Amper </span>ante terceros con el f<span class=\"_ _a\"></span>in de asegurar sus com<span class=\"_ _a\"></span>promisos adquiridos a 31 <span class=\"_ _a\"></span>de diciembre<span class=\"_ _a\"></span> <span class=\"ls3\">de <span class=\"ls1b\">20</span></span>23 y 20<span class=\"_ _a\"></span>22:<span class=\"_ _3a\"> </span> \u2022<span class=\"ff4\"> <span class=\"_ _1a\"> </span><span class=\"fs6\">En <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>desarrollo <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>sus <span class=\"_ _18\"></span>act<span class=\"_ _a\"></span>ividades <span class=\"_ _9\"></span>o<span class=\"_ _a\"></span>perativas, <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>sociedades <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>Grupo, <span class=\"_ _18\"></span>al <span class=\"_ _18\"></span>cierre <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>ejercici<span class=\"_ _a\"></span>o </span></span>20<span class=\"ls0\">23 <span class=\"_ _7\"></span>ma<span class=\"_ _a\"></span>ntienen <span class=\"_ _7\"></span>ava<span class=\"_ _a\"></span>les <span class=\"_ _7\"></span>t\u00e9cnicos <span class=\"_ _4\"></span>y <span class=\"_ _7\"></span>econ\u00f3<span class=\"_ _a\"></span>micos <span class=\"_ _7\"></span>por <span class=\"_ _4\"></span>importe <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>60.6<span class=\"_ _a\"></span>36 <span class=\"_ _7\"></span>miles <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>euros<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>(47.14<span class=\"_ _a\"></span>4 </span>miles  de <span class=\"_ _19\"> </span>euros  en  20<span class=\"_ _a\"></span>22), <span class=\"_ _19\"> </span>para  el  fiel <span class=\"_ _19\"> </span>cumplimiento <span class=\"_ _19\"> </span>de  sus  obligacion<span class=\"_ _a\"></span>es <span class=\"_ _19\"> </span>contra\u00eddas<span class=\"_ _a\"></span>  en  l<span class=\"_ _a\"></span>os contratos en ejecuci<span class=\"_ _a\"></span>\u00f3n. <span class=\"_ _30\"> </span> \u2022<span class=\"ff4\"> <span class=\"_ _1a\"> </span><span class=\"fs6\">Al cierre del ejerc<span class=\"_ _a\"></span>icio 2023 <span class=\"_ _a\"></span>el Grupo no tiene compro<span class=\"_ _a\"></span>misos de compra sign<span class=\"_ _a\"></span>ificativos.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "24.<span class=\"ls0\"> <span class=\"_ _3\"></span>Garant\u00edas compro<span class=\"_ _3\"></span>metidas con terceros<span class=\"_ _3\"></span> y otros activos y<span class=\"_ _3\"></span> pasivos co<span class=\"_ _3\"></span>ntingentes </span>A <span class=\"_ _4\"></span><span class=\"ls0\">continuaci\u00f3n,<span class=\"_ _a\"></span> <span class=\"_ _4\"></span><span class=\"ls10\">se</span> <span class=\"_ _4\"></span>presentan <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>garant\u00edas <span class=\"_ _4\"> </span>co<span class=\"_ _a\"></span>ncedidas <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>las<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>soc<span class=\"_ _a\"></span>iedades <span class=\"_ _4\"></span>filiales <span class=\"_ _4\"></span>del <span class=\"_ _4\"> </span>Grupo<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>Amper </span>ante terceros con el f<span class=\"_ _a\"></span>in de asegurar sus com<span class=\"_ _a\"></span>promisos adquiridos a 31 <span class=\"_ _a\"></span>de diciembre<span class=\"_ _a\"></span> <span class=\"ls3\">de <span class=\"ls1b\">20</span></span>23 y 20<span class=\"_ _a\"></span>22:<span class=\"_ _3a\"> </span> \u2022<span class=\"ff4\"> <span class=\"_ _1a\"> </span><span class=\"fs6\">En <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>desarrollo <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>sus <span class=\"_ _18\"></span>act<span class=\"_ _a\"></span>ividades <span class=\"_ _9\"></span>o<span class=\"_ _a\"></span>perativas, <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>sociedades <span class=\"_ _18\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>Grupo, <span class=\"_ _18\"></span>al <span class=\"_ _18\"></span>cierre <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>ejercici<span class=\"_ _a\"></span>o </span></span>20<span class=\"ls0\">23 <span class=\"_ _7\"></span>ma<span class=\"_ _a\"></span>ntienen <span class=\"_ _7\"></span>ava<span class=\"_ _a\"></span>les <span class=\"_ _7\"></span>t\u00e9cnicos <span class=\"_ _4\"></span>y <span class=\"_ _7\"></span>econ\u00f3<span class=\"_ _a\"></span>micos <span class=\"_ _7\"></span>por <span class=\"_ _4\"></span>importe <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>60.6<span class=\"_ _a\"></span>36 <span class=\"_ _7\"></span>miles <span class=\"_ _4\"></span>de <span class=\"_ _7\"></span>euros<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>(47.14<span class=\"_ _a\"></span>4 </span>miles  de <span class=\"_ _19\"> </span>euros  en  20<span class=\"_ _a\"></span>22), <span class=\"_ _19\"> </span>para  el  fiel <span class=\"_ _19\"> </span>cumplimiento <span class=\"_ _19\"> </span>de  sus  obligacion<span class=\"_ _a\"></span>es <span class=\"_ _19\"> </span>contra\u00eddas<span class=\"_ _a\"></span>  en  l<span class=\"_ _a\"></span>os contratos en ejecuci<span class=\"_ _a\"></span>\u00f3n. <span class=\"_ _30\"> </span> \u2022<span class=\"ff4\"> <span class=\"_ _1a\"> </span><span class=\"fs6\">Al cierre del ejerc<span class=\"_ _a\"></span>icio 2023 <span class=\"_ _a\"></span>el Grupo no tiene compro<span class=\"_ _a\"></span>misos de compra sign<span class=\"_ _a\"></span>ificativos.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-51": {
   "value": "26. Pol\u00edtica y <span class=\"_ _3\"></span>Gesti\u00f3n de Riesgos El <span class=\"_ _19\"> </span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _6\"> </span>Amper <span class=\"_ _6\"> </span>est\u00e1 <span class=\"_ _6\"> </span>expuesto <span class=\"_ _6\"> </span>a <span class=\"_ _19\"> </span>determ<span class=\"_ _a\"></span>inados <span class=\"_ _6\"> </span>riesgos <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>mercad<span class=\"_ _a\"></span>o <span class=\"_ _19\"> </span>q<span class=\"_ _a\"></span>ue <span class=\"_ _6\"> </span>gestiona <span class=\"_ _6\"> </span>mediante <span class=\"_ _6\"> </span>la aplicaci\u00f3n de sistemas<span class=\"_ _a\"></span> de identificaci\u00f3n, me<span class=\"_ _a\"></span>dici\u00f3n, limitaci\u00f3n de conc<span class=\"_ _a\"></span>entraci\u00f3n y supervisi<span class=\"_ _a\"></span>\u00f3n. <span class=\"_ _a\"></span> Los <span class=\"_ _a\"></span>principios <span class=\"_ _9\"></span>b\u00e1sicos <span class=\"_ _a\"></span>def<span class=\"_ _a\"></span>inidos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l G<span class=\"_ _a\"></span>rupo <span class=\"_ _a\"></span>Amper <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>tablecimiento <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>u <span class=\"_ _a\"></span>pol\u00edtica <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>gesti\u00f3n <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> los riesgos m\u00e1s significat<span class=\"_ _a\"></span>ivos son los sigu<span class=\"_ _a\"></span>ientes:<span class=\"_ _3a\"> </span> <span class=\"_ _a\"></span> Riesgo de tipo de inter<span class=\"_ _a\"></span>\u00e9s  Las <span class=\"_ _9\"></span>variaciones <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>tipo<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>de <span class=\"_ _18\"></span>inter\u00e9s <span class=\"_ _9\"></span>mod<span class=\"_ _a\"></span>ifican <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>r<span class=\"_ _a\"></span>azonable <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>aqu<span class=\"_ _a\"></span>ellos <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>p<span class=\"_ _a\"></span>asivos <span class=\"_ _9\"></span>que devengan <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>inter\u00e9s<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>fijo, <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>flujos <span class=\"_ _a\"></span>fu<span class=\"_ _a\"></span>turos d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>referenciados<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>un tipo de inter\u00e9s varia<span class=\"_ _a\"></span>ble.  El <span class=\"_ _18\"></span>objetivo <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>gesti\u00f3n <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>riesgo <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>tipos <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>inter\u00e9<span class=\"_ _a\"></span>s <span class=\"_ _9\"></span>es<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>alcanzar <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>equi<span class=\"_ _a\"></span>librio <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>estructura <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>la deuda que permita <span class=\"_ _a\"></span>minimizar los menci<span class=\"_ _a\"></span>onados riesgos y que minim<span class=\"_ _a\"></span>ice el coste de la deu<span class=\"_ _a\"></span>da. <span class=\"_ _a\"></span> Al <span class=\"_ _18\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>dicie<span class=\"_ _a\"></span>mbre <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span><span class=\"ls3\">20<span class=\"_ _a\"></span></span>23 <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>2022 <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>deu<span class=\"_ _a\"></span>da <span class=\"_ _18\"></span>financiera <span class=\"_ _7\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>Grupo <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _18\"></span>referenciada <span class=\"_ _18\"></span>a <span class=\"_ _7\"></span>tipo <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>inter\u00e9s variable <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>el <span class=\"_ _9\"></span>tip<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>inter\u00e9<span class=\"_ _a\"></span>s <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>referenc<span class=\"_ _a\"></span>ia <span class=\"_ _9\"></span>es, <span class=\"_ _18\"></span>f<span class=\"_ _a\"></span>undamentalmente, <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>Eur<span class=\"_ _a\"></span>ibor, <span class=\"_ _9\"></span>no <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ontando <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>cierr<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>con ning\u00fan tipo de cobertur<span class=\"_ _a\"></span>a de tipos de int<span class=\"_ _a\"></span>er\u00e9s. Si  los  t<span class=\"_ _a\"></span>ipos  de  inter\u00e9s<span class=\"_ _a\"></span>  del  ejercici<span class=\"_ _a\"></span>o  2023 <span class=\"_ _19\"> </span>hubieran  s<span class=\"_ _a\"></span>ido  100  puntos<span class=\"_ _a\"></span>  b\u00e1sicos <span class=\"_ _19\"> </span>menores  /  may<span class=\"_ _a\"></span>ores  manteniendo <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>resto <span class=\"_ _9\"></span> <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>variables <span class=\"_ _18\"></span> <span class=\"_ _9\"></span>constantes,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span> <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span> <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>esultado <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>conso<span class=\"_ _a\"></span>lidado <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>despu\u00e9s <span class=\"_ _18\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>imp<span class=\"_ _a\"></span>uestos  hubiera <span class=\"_ _7\"></span>sido <span class=\"_ _18\"></span>1<span class=\"_ _a\"></span>,3 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>euros <span class=\"_ _7\"></span>superior/inferior <span class=\"_ _7\"></span>(1 <span class=\"_ _7\"></span>mill\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>euros<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>super<span class=\"_ _a\"></span>ior/inferior <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>ejerc<span class=\"_ _a\"></span>icio 2022),  principalment<span class=\"_ _a\"></span>e debido  a  un  gasto financ<span class=\"_ _a\"></span>iero menor/mayor p<span class=\"_ _a\"></span>or las deudas a tipo varia<span class=\"_ _a\"></span>ble.   <span class=\"_ _a\"></span> Gesti\u00f3n del capital<span class=\"_ _a\"></span> Los objetivos en la gest<span class=\"_ _a\"></span>i\u00f3n del capital tienen como<span class=\"_ _a\"></span> finalidad:<span class=\"_ _a\"></span> - Salvaguardar la cap<span class=\"_ _a\"></span>acidad del Grupo para cont<span class=\"_ _a\"></span>inuar creciendo de <span class=\"_ _a\"></span>forma sostenida<span class=\"_ _9\"></span> - Proporcionar un ren<span class=\"_ _a\"></span>dimiento adecuado <span class=\"_ _a\"></span>a los accionistas<span class=\"_ _a\"></span> - Mantener una estr<span class=\"_ _a\"></span>uctura de capital \u00f3ptima<span class=\"_ _a\"></span> La Sociedad Do<span class=\"_ _a\"></span>minante ge<span class=\"_ _a\"></span>stiona la estructur<span class=\"_ _a\"></span>a de cap<span class=\"_ _a\"></span>ital y realiza <span class=\"_ _a\"></span>ajustes a l<span class=\"_ _a\"></span>a misma, en <span class=\"_ _a\"></span>funci\u00f3n d<span class=\"_ _a\"></span>e los cambios en las condici<span class=\"_ _a\"></span>ones econ\u00f3micas.<span class=\"_ _3a\"> </span> <span class=\"_ _a\"></span> Con <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>objetivo <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>ma<span class=\"_ _a\"></span>ntener <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>ajustar <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>estructura <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>capital, <span class=\"_ _18\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _18\"></span>Sociedad <span class=\"_ _18\"></span>Do<span class=\"_ _a\"></span>minante <span class=\"_ _18\"></span>puede <span class=\"_ _7\"></span>adoptar diferentes <span class=\"_ _29\"> </span>pol\u00edt<span class=\"_ _a\"></span>icas <span class=\"_ _29\"> </span>relacionadas <span class=\"_ _17\"> </span>con <span class=\"_ _29\"> </span>devoluci\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _29\"> </span>pri<span class=\"_ _a\"></span>ma <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>emis<span class=\"_ _a\"></span>i\u00f3n, <span class=\"_ _5\"> </span>re<span class=\"_ _a\"></span>compra <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>acc<span class=\"_ _a\"></span>iones, autofinanciaci\u00f3n de invers<span class=\"_ _a\"></span>iones, endeudamient<span class=\"_ _a\"></span>o a plazo, etc.<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span> Riesgo de tipo de ca<span class=\"_ _a\"></span>mbio El Grupo al <span class=\"_ _a\"></span>operar en el<span class=\"_ _a\"></span> \u00e1mbito internaciona<span class=\"_ _a\"></span>l est\u00e1 ex<span class=\"_ _a\"></span>puesto a riesgo <span class=\"_ _a\"></span>de tipo de <span class=\"_ _a\"></span>cambio por operac<span class=\"_ _a\"></span>iones con divisas, especialmen<span class=\"_ _a\"></span>te el d\u00f3lar. <span class=\"_ _a\"></span> El r<span class=\"_ _a\"></span>iesgo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>cambio <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>urge <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>transacciones <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>omerciales <span class=\"_ _a\"></span>futuras<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>pasivos <span class=\"_ _9\"></span>reconocidos e <span class=\"_ _18\"></span>inversiones <span class=\"_ _18\"></span>net<span class=\"_ _a\"></span>as <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>extranj<span class=\"_ _a\"></span>ero. <span class=\"_ _18\"></span>A <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ierre <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>ejer<span class=\"_ _a\"></span>cicio <span class=\"_ _18\"></span><span class=\"ls3\">20</span>23 <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>2022, <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>Grupo <span class=\"_ _18\"></span>no <span class=\"_ _18\"></span>ti<span class=\"_ _a\"></span>ene <span class=\"_ _18\"></span>contratada ning\u00fan tipo de cobertur<span class=\"_ _a\"></span>a significativa<span class=\"_ _a\"></span> en relaci\u00f3n con el <span class=\"_ _a\"></span>tipo de camb<span class=\"_ _a\"></span>io.  El <span class=\"_ _9\"></span>ries<span class=\"_ _a\"></span>go <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>tipo <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>cambi<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>sobre <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>activos <span class=\"_ _18\"></span>n<span class=\"_ _a\"></span>etos <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>las <span class=\"_ _18\"></span>operaci<span class=\"_ _a\"></span>ones <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>ex<span class=\"_ _a\"></span>tranjero <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>Grupo<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>en d\u00f3lar <span class=\"_ _19\"> </span>estadounidense<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>se <span class=\"_ _19\"> </span>gestiona, <span class=\"_ _19\"> </span>principalment<span class=\"_ _a\"></span>e, <span class=\"_ _19\"> </span>mediante <span class=\"_ _19\"> </span>recursos <span class=\"_ _19\"> </span>ajenos<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>denominados <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>la misma moneda. <span class=\"_ _a\"></span> Adicionalmente, <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>Grupo <span class=\"_ _18\"></span>tambi\u00e9n <span class=\"_ _18\"></span>trata <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>que <span class=\"_ _18\"></span>se <span class=\"_ _9\"></span>pr<span class=\"_ _a\"></span>oduzca <span class=\"_ _18\"></span>un <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>quilibrio <span class=\"_ _18\"></span>entre <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>os <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>obros <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>pagos <span class=\"_ _18\"></span>de efectivo de sus activos<span class=\"_ _a\"></span> y pasivos denominados<span class=\"_ _a\"></span> en moneda extr<span class=\"_ _a\"></span>anjera. <span class=\"_ _a\"></span> El <span class=\"_ _9\"></span>Grupo <span class=\"_ _18\"></span>posee <span class=\"_ _9\"></span>varias <span class=\"_ _18\"></span>inv<span class=\"_ _a\"></span>ersiones <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>negocios <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>extranjero, <span class=\"_ _9\"></span>cuy<span class=\"_ _a\"></span>os <span class=\"_ _9\"></span>activos <span class=\"_ _18\"></span>netos <span class=\"_ _9\"></span>est\u00e1<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>expuestos al riesgo de conversi\u00f3n <span class=\"_ _a\"></span>de moneda extranjera.<span class=\"_ _3a\"> </span> <span class=\"_ _a\"></span> El <span class=\"_ _9\"></span>ries<span class=\"_ _a\"></span>go <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>tipo <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>cambi<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>sobre <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>activos <span class=\"_ _18\"></span>n<span class=\"_ _a\"></span>etos <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>las <span class=\"_ _18\"></span>operaci<span class=\"_ _a\"></span>ones <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>e<span class=\"_ _9\"></span>l <span class=\"_ _18\"></span>extr<span class=\"_ _a\"></span>anjero <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>Grupo <span class=\"_ _18\"></span>en<span class=\"_ _a\"></span> d\u00f3lares <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>gestiona, <span class=\"_ _18\"></span>princi<span class=\"_ _a\"></span>palmente, <span class=\"_ _18\"></span>med<span class=\"_ _a\"></span>iante <span class=\"_ _18\"></span>recursos<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>ajenos <span class=\"_ _18\"></span>den<span class=\"_ _a\"></span>ominados <span class=\"_ _18\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>correspo<span class=\"_ _a\"></span>ndientes monedas extranjeras<span class=\"_ _a\"></span>.<span class=\"_ _3a\"> </span>  Los <span class=\"_ _a\"></span>riesgos <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>tipos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ca<span class=\"_ _a\"></span>mbio <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>corr<span class=\"_ _a\"></span>esponden, <span class=\"_ _a\"></span>fun<span class=\"_ _a\"></span>damentalmente, <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>op<span class=\"_ _a\"></span>eraciones <span class=\"_ _a\"></span>comerc<span class=\"_ _a\"></span>iales y <span class=\"_ _7\"></span>financieras <span class=\"_ _4\"></span>realizad<span class=\"_ _a\"></span>as <span class=\"_ _7\"></span>po<span class=\"_ _a\"></span>r <span class=\"_ _7\"></span>el <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span>en <span class=\"_ _7\"></span>Lat<span class=\"_ _a\"></span>inoam\u00e9rica.<span class=\"_ _a\"></span> <span class=\"_ _7\"></span><span class=\"ls14\">A <span class=\"_ _4\"></span></span>continuac<span class=\"_ _a\"></span>i\u00f3n, <span class=\"_ _7\"></span>se <span class=\"_ _4\"></span>detalla <span class=\"_ _4\"> </span>la <span class=\"_ _4\"></span>exposici\u00f3n <span class=\"_ _4\"></span>del Grupo al riesgo de tipo <span class=\"_ _a\"></span>de cambio al 31 de dic<span class=\"_ _a\"></span>iembre de 20<span class=\"_ _a\"></span>23<span class=\"ls11\">.<span class=\"_ _3a\"> </span></span><span class=\"ls11\"> </span> La <span class=\"_ _16\"> </span>tabla <span class=\"_ _16\"> </span>adjunt<span class=\"_ _a\"></span>a <span class=\"_ _16\"> </span>refleja <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>v<span class=\"_ _a\"></span>alor <span class=\"_ _16\"> </span>contable <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>los <span class=\"_ _22\"> </span>instrumentos <span class=\"_ _16\"> </span>fi<span class=\"_ _a\"></span>nancieros <span class=\"_ _16\"> </span>o <span class=\"_ _16\"> </span>cl<span class=\"_ _a\"></span>ases <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>instrumentos<span class=\"_ _a\"></span> financieros del Grupo <span class=\"_ _a\"></span>denominados en mone<span class=\"_ _a\"></span>da extranjera:<span class=\"_ _a\"></span> Si <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>euro <span class=\"_ _a\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>hubier<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>depre<span class=\"_ _a\"></span>ciado <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>10% <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>resp<span class=\"_ _a\"></span>ecto <span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>d\u00f3lar <span class=\"_ _9\"></span>estadouniden<span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>res<span class=\"_ _a\"></span>pecto <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>la libra <span class=\"_ _18\"></span>esterlina, <span class=\"_ _18\"></span>manteniend<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>resto <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>variables <span class=\"_ _18\"></span>constantes, <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>beneficio <span class=\"_ _18\"></span>cons<span class=\"_ _a\"></span>olidado <span class=\"_ _9\"></span>desp<span class=\"_ _a\"></span>u\u00e9s <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> impuestos <span class=\"_ _9\"></span>hubiera <span class=\"_ _9\"></span>sido <span class=\"_ _9\"></span>su<span class=\"_ _a\"></span>perior <span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span><span class=\"ls3\">56</span> <span class=\"_ _9\"></span>miles<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>euro<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _a\"></span>20<span class=\"_ _a\"></span>23 <span class=\"_ _a\"></span>(69 <span class=\"_ _9\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>uros <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>uperior en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2022) <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>diferencias <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>conversi\u00f3n <span class=\"_ _a\"></span>incluidas <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>patrimonio <span class=\"_ _a\"></span>n<span class=\"_ _a\"></span>eto ha<span class=\"_ _a\"></span>br\u00edan <span class=\"_ _18\"></span>disminuido en <span class=\"_ _a\"></span>2,8<span class=\"_ _a\"></span><span class=\"ls0\"> <span class=\"_ _a\"></span>millones <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>euros<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span>(<span class=\"_ _a\"></span>habr\u00edan <span class=\"_ _a\"></span>disminu<span class=\"_ _a\"></span>ido <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>1,5<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>millones <span class=\"_ _9\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span> <span class=\"_ _a\"></span>euros<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>al </span>31 <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>diciembre <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>2022), <span class=\"_ _16\"> </span> <span class=\"_ _4\"> </span>princ<span class=\"_ _a\"></span>ipalmente <span class=\"_ _4\"> </span> <span class=\"_ _16\"> </span>como <span class=\"_ _16\"> </span> <span class=\"_ _16\"> </span>resultado <span class=\"_ _4\"> </span> <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span> <span class=\"_ _4\"> </span>la<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span> <span class=\"_ _16\"> </span>conversi\u00f3n <span class=\"_ _16\"> </span> <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span> <span class=\"_ _16\"> </span>los <span class=\"_ _4\"> </span> <span class=\"_ _16\"> </span>activos corrientes existentes<span class=\"_ _a\"></span> al cierre en comparac<span class=\"_ _a\"></span>i\u00f3n con los pasivos<span class=\"_ _a\"></span> corrientes.<span class=\"_ _3a\"> </span>Miles de d\u00f3lares Miles de Libras Deudores comerciales y otros activos corrientes 20.074 1.700 Efectivo y otros medios l\u00edquidos equivalentes 419<span class=\"ls0\"> </span>27<span class=\"ls0\"> </span>Total activos corrientes 20.493 1.727 Total activos 20.493 1.727 Otras cuentas a pagar no corrientes 11.092 619<span class=\"ls0\"> </span>Total pasivos no corrientes 11.092 619<span class=\"ls0\"> </span>Acreedores comerciales y otras cuentas a pagar 19.631 1.337 Total pasivos corrientes 19.631 1.337 Total pasivos 30.723 1.956 Exposici\u00f3n bruta del estado de situaci\u00f3n financiera (10.230) (229)<span class=\"_ _3a\"> </span>Riesgo de cr\u00e9dito <span class=\"_ _a\"></span><span class=\"ff4\"> </span>En <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>\u00e1mbito <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>operac<span class=\"_ _a\"></span>iones <span class=\"_ _18\"></span>financieras, <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>r<span class=\"_ _a\"></span>iesgo <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>cr\u00e9<span class=\"_ _a\"></span>dito <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>produce <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>incapacidad<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>la<span class=\"_ _a\"></span> contraparte <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>cump<span class=\"_ _a\"></span>lir <span class=\"_ _6\"> </span>c<span class=\"_ _a\"></span>on <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>obligaciones <span class=\"_ _5\"> </span>esta<span class=\"_ _a\"></span>blecidas <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>los <span class=\"_ _5\"> </span>contrat<span class=\"_ _a\"></span>os. <span class=\"_ _29\"> </span>El <span class=\"_ _5\"> </span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _5\"> </span>no <span class=\"_ _5\"> </span>tiene concentraciones signif<span class=\"_ _a\"></span>icativas de riesgo <span class=\"_ _a\"></span>de cr\u00e9dito.  El <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span>tiene <span class=\"_ _4\"> </span>pol\u00edticas <span class=\"_ _16\"> </span>para <span class=\"_ _4\"></span>garantizar <span class=\"_ _4\"> </span>que<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>recu<span class=\"_ _a\"></span>perabilidad <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>i<span class=\"_ _a\"></span>nversiones <span class=\"_ _4\"></span>en <span class=\"_ _22\"> </span>proyectos, <span class=\"_ _16\"> </span>as\u00ed como <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>cobrabilidad <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>las<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>cuentas <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>cobrar <span class=\"_ _9\"></span>p<span class=\"_ _a\"></span>or <span class=\"_ _9\"></span>prestaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>serv<span class=\"_ _a\"></span>icios <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>lientes <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>un <span class=\"_ _a\"></span>h<span class=\"_ _a\"></span>istorial <span class=\"_ _9\"></span>de cr\u00e9dito <span class=\"_ _4\"> </span>adecuad<span class=\"_ _a\"></span>o. <span class=\"_ _4\"> </span>E<span class=\"_ _a\"></span>l <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"> </span>ins<span class=\"_ _a\"></span>trumenta <span class=\"_ _4\"> </span>los <span class=\"_ _16\"> </span>cobros <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>determinad<span class=\"_ _a\"></span>os <span class=\"_ _4\"></span>clientes <span class=\"_ _16\"> </span>a <span class=\"_ _4\"></span>trav\u00e9s <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>l\u00edneas <span class=\"_ _16\"> </span>de factoring sin recurs<span class=\"_ _a\"></span>o.  El <span class=\"_ _4\"></span>Grupo <span class=\"_ _16\"> </span>mantiene <span class=\"_ _16\"> </span>activos <span class=\"_ _16\"> </span>financieros <span class=\"_ _4\"> </span>v<span class=\"_ _a\"></span>enc<span class=\"_ _a\"></span>idos <span class=\"_ _4\"> </span>al <span class=\"_ _16\"> </span>31 <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>diciembre <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span><span class=\"ls1b\">20</span>23 <span class=\"_ _4\"> </span>y <span class=\"_ _16\"> </span>2022 <span class=\"_ _16\"> </span>tal <span class=\"_ _4\"></span>y <span class=\"_ _16\"> </span>como <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>e detalla en la Nota 1<span class=\"_ _a\"></span>0 anterior.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "26. Pol\u00edtica y <span class=\"_ _3\"></span>Gesti\u00f3n de Riesgos El <span class=\"_ _19\"> </span>G<span class=\"_ _a\"></span>rupo <span class=\"_ _6\"> </span>Amper <span class=\"_ _6\"> </span>est\u00e1 <span class=\"_ _6\"> </span>expuesto <span class=\"_ _6\"> </span>a <span class=\"_ _19\"> </span>determ<span class=\"_ _a\"></span>inados <span class=\"_ _6\"> </span>riesgos <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>mercad<span class=\"_ _a\"></span>o <span class=\"_ _19\"> </span>q<span class=\"_ _a\"></span>ue <span class=\"_ _6\"> </span>gestiona <span class=\"_ _6\"> </span>mediante <span class=\"_ _6\"> </span>la aplicaci\u00f3n de sistemas<span class=\"_ _a\"></span> de identificaci\u00f3n, me<span class=\"_ _a\"></span>dici\u00f3n, limitaci\u00f3n de conc<span class=\"_ _a\"></span>entraci\u00f3n y supervisi<span class=\"_ _a\"></span>\u00f3n. <span class=\"_ _a\"></span> Los <span class=\"_ _a\"></span>principios <span class=\"_ _9\"></span>b\u00e1sicos <span class=\"_ _a\"></span>def<span class=\"_ _a\"></span>inidos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>l G<span class=\"_ _a\"></span>rupo <span class=\"_ _a\"></span>Amper <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>tablecimiento <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>u <span class=\"_ _a\"></span>pol\u00edtica <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>gesti\u00f3n <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> los riesgos m\u00e1s significat<span class=\"_ _a\"></span>ivos son los sigu<span class=\"_ _a\"></span>ientes:<span class=\"_ _3a\"> </span>Riesgo de tipo de inter<span class=\"_ _a\"></span>\u00e9s  Las <span class=\"_ _9\"></span>variaciones <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>tipo<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>de <span class=\"_ _18\"></span>inter\u00e9s <span class=\"_ _9\"></span>mod<span class=\"_ _a\"></span>ifican <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>r<span class=\"_ _a\"></span>azonable <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>aqu<span class=\"_ _a\"></span>ellos <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>p<span class=\"_ _a\"></span>asivos <span class=\"_ _9\"></span>que devengan <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>inter\u00e9s<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>fijo, <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>flujos <span class=\"_ _a\"></span>fu<span class=\"_ _a\"></span>turos d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>referenciados<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>un tipo de inter\u00e9s varia<span class=\"_ _a\"></span>ble.  El <span class=\"_ _18\"></span>objetivo <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>gesti\u00f3n <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>riesgo <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>tipos <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>inter\u00e9<span class=\"_ _a\"></span>s <span class=\"_ _9\"></span>es<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>alcanzar <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>equi<span class=\"_ _a\"></span>librio <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>estructura <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>la deuda que permita <span class=\"_ _a\"></span>minimizar los menci<span class=\"_ _a\"></span>onados riesgos y que minim<span class=\"_ _a\"></span>ice el coste de la deu<span class=\"_ _a\"></span>da. <span class=\"_ _a\"></span> Al <span class=\"_ _18\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>dicie<span class=\"_ _a\"></span>mbre <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span><span class=\"ls3\">20<span class=\"_ _a\"></span></span>23 <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>2022 <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>deu<span class=\"_ _a\"></span>da <span class=\"_ _18\"></span>financiera <span class=\"_ _7\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>Grupo <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _18\"></span>referenciada <span class=\"_ _18\"></span>a <span class=\"_ _7\"></span>tipo <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>inter\u00e9s variable <span class=\"_ _18\"></span>y <span class=\"_ _18\"></span>el <span class=\"_ _9\"></span>tip<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>inter\u00e9<span class=\"_ _a\"></span>s <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span>referenc<span class=\"_ _a\"></span>ia <span class=\"_ _9\"></span>es, <span class=\"_ _18\"></span>f<span class=\"_ _a\"></span>undamentalmente, <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>Eur<span class=\"_ _a\"></span>ibor, <span class=\"_ _9\"></span>no <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ontando <span class=\"_ _9\"></span>a <span class=\"_ _18\"></span>cierr<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>con ning\u00fan tipo de cobertur<span class=\"_ _a\"></span>a de tipos de int<span class=\"_ _a\"></span>er\u00e9s. Si  los  t<span class=\"_ _a\"></span>ipos  de  inter\u00e9s<span class=\"_ _a\"></span>  del  ejercici<span class=\"_ _a\"></span>o  2023 <span class=\"_ _19\"> </span>hubieran  s<span class=\"_ _a\"></span>ido  100  puntos<span class=\"_ _a\"></span>  b\u00e1sicos <span class=\"_ _19\"> </span>menores  /  may<span class=\"_ _a\"></span>ores  manteniendo <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>resto <span class=\"_ _9\"></span> <span class=\"_ _18\"></span>de <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>variables <span class=\"_ _18\"></span> <span class=\"_ _9\"></span>constantes,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span> <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span> <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>esultado <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>conso<span class=\"_ _a\"></span>lidado <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>despu\u00e9s <span class=\"_ _18\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>imp<span class=\"_ _a\"></span>uestos  hubiera <span class=\"_ _7\"></span>sido <span class=\"_ _18\"></span>1<span class=\"_ _a\"></span>,3 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>euros <span class=\"_ _7\"></span>superior/inferior <span class=\"_ _7\"></span>(1 <span class=\"_ _7\"></span>mill\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>euros<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>super<span class=\"_ _a\"></span>ior/inferior <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _18\"></span>ejerc<span class=\"_ _a\"></span>icio 2022),  principalment<span class=\"_ _a\"></span>e debido  a  un  gasto financ<span class=\"_ _a\"></span>iero menor/mayor p<span class=\"_ _a\"></span>or las deudas a tipo varia<span class=\"_ _a\"></span>ble.   <span class=\"_ _a\"></span> Gesti\u00f3n del capital<span class=\"_ _a\"></span> Los objetivos en la gest<span class=\"_ _a\"></span>i\u00f3n del capital tienen como<span class=\"_ _a\"></span> finalidad:<span class=\"_ _a\"></span> - Salvaguardar la cap<span class=\"_ _a\"></span>acidad del Grupo para cont<span class=\"_ _a\"></span>inuar creciendo de <span class=\"_ _a\"></span>forma sostenida<span class=\"_ _9\"></span> - Proporcionar un ren<span class=\"_ _a\"></span>dimiento adecuado <span class=\"_ _a\"></span>a los accionistas<span class=\"_ _a\"></span> - Mantener una estr<span class=\"_ _a\"></span>uctura de capital \u00f3ptima<span class=\"_ _a\"></span> La Sociedad Do<span class=\"_ _a\"></span>minante ge<span class=\"_ _a\"></span>stiona la estructur<span class=\"_ _a\"></span>a de cap<span class=\"_ _a\"></span>ital y realiza <span class=\"_ _a\"></span>ajustes a l<span class=\"_ _a\"></span>a misma, en <span class=\"_ _a\"></span>funci\u00f3n d<span class=\"_ _a\"></span>e los cambios en las condici<span class=\"_ _a\"></span>ones econ\u00f3micas.<span class=\"_ _3a\"> </span>Con <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>objetivo <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>ma<span class=\"_ _a\"></span>ntener <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>ajustar <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>estructura <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>capital, <span class=\"_ _18\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _18\"></span>Sociedad <span class=\"_ _18\"></span>Do<span class=\"_ _a\"></span>minante <span class=\"_ _18\"></span>puede <span class=\"_ _7\"></span>adoptar diferentes <span class=\"_ _29\"> </span>pol\u00edt<span class=\"_ _a\"></span>icas <span class=\"_ _29\"> </span>relacionadas <span class=\"_ _17\"> </span>con <span class=\"_ _29\"> </span>devoluci\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _29\"> </span>pri<span class=\"_ _a\"></span>ma <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>emis<span class=\"_ _a\"></span>i\u00f3n, <span class=\"_ _5\"> </span>re<span class=\"_ _a\"></span>compra <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>acc<span class=\"_ _a\"></span>iones, autofinanciaci\u00f3n de invers<span class=\"_ _a\"></span>iones, endeudamient<span class=\"_ _a\"></span>o a plazo, etc.<span class=\"_ _3a\"> </span>Riesgo de tipo de ca<span class=\"_ _a\"></span>mbio El Grupo al <span class=\"_ _a\"></span>operar en el<span class=\"_ _a\"></span> \u00e1mbito internaciona<span class=\"_ _a\"></span>l est\u00e1 ex<span class=\"_ _a\"></span>puesto a riesgo <span class=\"_ _a\"></span>de tipo de <span class=\"_ _a\"></span>cambio por operac<span class=\"_ _a\"></span>iones con divisas, especialmen<span class=\"_ _a\"></span>te el d\u00f3lar. <span class=\"_ _a\"></span> El r<span class=\"_ _a\"></span>iesgo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>cambio <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>urge <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>transacciones <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>omerciales <span class=\"_ _a\"></span>futuras<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>pasivos <span class=\"_ _9\"></span>reconocidos e <span class=\"_ _18\"></span>inversiones <span class=\"_ _18\"></span>net<span class=\"_ _a\"></span>as <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>extranj<span class=\"_ _a\"></span>ero. <span class=\"_ _18\"></span>A <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ierre <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>ejer<span class=\"_ _a\"></span>cicio <span class=\"_ _18\"></span><span class=\"ls3\">20</span>23 <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>2022, <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>Grupo <span class=\"_ _18\"></span>no <span class=\"_ _18\"></span>ti<span class=\"_ _a\"></span>ene <span class=\"_ _18\"></span>contratada ning\u00fan tipo de cobertur<span class=\"_ _a\"></span>a significativa<span class=\"_ _a\"></span> en relaci\u00f3n con el <span class=\"_ _a\"></span>tipo de camb<span class=\"_ _a\"></span>io.  El <span class=\"_ _9\"></span>ries<span class=\"_ _a\"></span>go <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>tipo <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>cambi<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>sobre <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>activos <span class=\"_ _18\"></span>n<span class=\"_ _a\"></span>etos <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>las <span class=\"_ _18\"></span>operaci<span class=\"_ _a\"></span>ones <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>ex<span class=\"_ _a\"></span>tranjero <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>Grupo<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>en d\u00f3lar <span class=\"_ _19\"> </span>estadounidense<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>se <span class=\"_ _19\"> </span>gestiona, <span class=\"_ _19\"> </span>principalment<span class=\"_ _a\"></span>e, <span class=\"_ _19\"> </span>mediante <span class=\"_ _19\"> </span>recursos <span class=\"_ _19\"> </span>ajenos<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>denominados <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>la misma moneda. <span class=\"_ _a\"></span> Adicionalmente, <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>Grupo <span class=\"_ _18\"></span>tambi\u00e9n <span class=\"_ _18\"></span>trata <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>que <span class=\"_ _18\"></span>se <span class=\"_ _9\"></span>pr<span class=\"_ _a\"></span>oduzca <span class=\"_ _18\"></span>un <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>quilibrio <span class=\"_ _18\"></span>entre <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>os <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>obros <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>pagos <span class=\"_ _18\"></span>de efectivo de sus activos<span class=\"_ _a\"></span> y pasivos denominados<span class=\"_ _a\"></span> en moneda extr<span class=\"_ _a\"></span>anjera. <span class=\"_ _a\"></span> El <span class=\"_ _9\"></span>Grupo <span class=\"_ _18\"></span>posee <span class=\"_ _9\"></span>varias <span class=\"_ _18\"></span>inv<span class=\"_ _a\"></span>ersiones <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>negocios <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>extranjero, <span class=\"_ _9\"></span>cuy<span class=\"_ _a\"></span>os <span class=\"_ _9\"></span>activos <span class=\"_ _18\"></span>netos <span class=\"_ _9\"></span>est\u00e1<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>expuestos al riesgo de conversi\u00f3n <span class=\"_ _a\"></span>de moneda extranjera.<span class=\"_ _3a\"> </span> <span class=\"_ _a\"></span> El <span class=\"_ _9\"></span>ries<span class=\"_ _a\"></span>go <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>tipo <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>cambi<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>sobre <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>activos <span class=\"_ _18\"></span>n<span class=\"_ _a\"></span>etos <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>las <span class=\"_ _18\"></span>operaci<span class=\"_ _a\"></span>ones <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>e<span class=\"_ _9\"></span>l <span class=\"_ _18\"></span>extr<span class=\"_ _a\"></span>anjero <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>Grupo <span class=\"_ _18\"></span>en<span class=\"_ _a\"></span> d\u00f3lares <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>gestiona, <span class=\"_ _18\"></span>princi<span class=\"_ _a\"></span>palmente, <span class=\"_ _18\"></span>med<span class=\"_ _a\"></span>iante <span class=\"_ _18\"></span>recursos<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>ajenos <span class=\"_ _18\"></span>den<span class=\"_ _a\"></span>ominados <span class=\"_ _18\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>correspo<span class=\"_ _a\"></span>ndientes monedas extranjeras<span class=\"_ _a\"></span>.<span class=\"_ _3a\"> </span>  Los <span class=\"_ _a\"></span>riesgos <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>tipos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ca<span class=\"_ _a\"></span>mbio <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>corr<span class=\"_ _a\"></span>esponden, <span class=\"_ _a\"></span>fun<span class=\"_ _a\"></span>damentalmente, <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>op<span class=\"_ _a\"></span>eraciones <span class=\"_ _a\"></span>comerc<span class=\"_ _a\"></span>iales y <span class=\"_ _7\"></span>financieras <span class=\"_ _4\"></span>realizad<span class=\"_ _a\"></span>as <span class=\"_ _7\"></span>po<span class=\"_ _a\"></span>r <span class=\"_ _7\"></span>el <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span>en <span class=\"_ _7\"></span>Lat<span class=\"_ _a\"></span>inoam\u00e9rica.<span class=\"_ _a\"></span> <span class=\"_ _7\"></span><span class=\"ls14\">A <span class=\"_ _4\"></span></span>continuac<span class=\"_ _a\"></span>i\u00f3n, <span class=\"_ _7\"></span>se <span class=\"_ _4\"></span>detalla <span class=\"_ _4\"> </span>la <span class=\"_ _4\"></span>exposici\u00f3n <span class=\"_ _4\"></span>del Grupo al riesgo de tipo <span class=\"_ _a\"></span>de cambio al 31 de dic<span class=\"_ _a\"></span>iembre de 20<span class=\"_ _a\"></span>23<span class=\"ls11\">.<span class=\"_ _3a\"> </span></span><span class=\"ls11\"> </span> La <span class=\"_ _16\"> </span>tabla <span class=\"_ _16\"> </span>adjunt<span class=\"_ _a\"></span>a <span class=\"_ _16\"> </span>refleja <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>v<span class=\"_ _a\"></span>alor <span class=\"_ _16\"> </span>contable <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>los <span class=\"_ _22\"> </span>instrumentos <span class=\"_ _16\"> </span>fi<span class=\"_ _a\"></span>nancieros <span class=\"_ _16\"> </span>o <span class=\"_ _16\"> </span>cl<span class=\"_ _a\"></span>ases <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>instrumentos<span class=\"_ _a\"></span> financieros del Grupo <span class=\"_ _a\"></span>denominados en mone<span class=\"_ _a\"></span>da extranjera:<span class=\"_ _a\"></span> Si <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>euro <span class=\"_ _a\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>hubier<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>depre<span class=\"_ _a\"></span>ciado <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>10% <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>resp<span class=\"_ _a\"></span>ecto <span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>d\u00f3lar <span class=\"_ _9\"></span>estadouniden<span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>res<span class=\"_ _a\"></span>pecto <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>la libra <span class=\"_ _18\"></span>esterlina, <span class=\"_ _18\"></span>manteniend<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>resto <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>variables <span class=\"_ _18\"></span>constantes, <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>beneficio <span class=\"_ _18\"></span>cons<span class=\"_ _a\"></span>olidado <span class=\"_ _9\"></span>desp<span class=\"_ _a\"></span>u\u00e9s <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> impuestos <span class=\"_ _9\"></span>hubiera <span class=\"_ _9\"></span>sido <span class=\"_ _9\"></span>su<span class=\"_ _a\"></span>perior <span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span><span class=\"ls3\">56</span> <span class=\"_ _9\"></span>miles<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>euro<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _a\"></span>20<span class=\"_ _a\"></span>23 <span class=\"_ _a\"></span>(69 <span class=\"_ _9\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>uros <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>uperior en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2022) <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>diferencias <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>conversi\u00f3n <span class=\"_ _a\"></span>incluidas <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>patrimonio <span class=\"_ _a\"></span>n<span class=\"_ _a\"></span>eto ha<span class=\"_ _a\"></span>br\u00edan <span class=\"_ _18\"></span>disminuido en <span class=\"_ _a\"></span>2,8<span class=\"_ _a\"></span><span class=\"ls0\"> <span class=\"_ _a\"></span>millones <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>euros<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span>(<span class=\"_ _a\"></span>habr\u00edan <span class=\"_ _a\"></span>disminu<span class=\"_ _a\"></span>ido <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>1,5<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>millones <span class=\"_ _9\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span> <span class=\"_ _a\"></span>euros<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>al </span>31 <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>diciembre <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>2022), <span class=\"_ _16\"> </span> <span class=\"_ _4\"> </span>princ<span class=\"_ _a\"></span>ipalmente <span class=\"_ _4\"> </span> <span class=\"_ _16\"> </span>como <span class=\"_ _16\"> </span> <span class=\"_ _16\"> </span>resultado <span class=\"_ _4\"> </span> <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span> <span class=\"_ _4\"> </span>la<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span> <span class=\"_ _16\"> </span>conversi\u00f3n <span class=\"_ _16\"> </span> <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span> <span class=\"_ _16\"> </span>los <span class=\"_ _4\"> </span> <span class=\"_ _16\"> </span>activos corrientes existentes<span class=\"_ _a\"></span> al cierre en comparac<span class=\"_ _a\"></span>i\u00f3n con los pasivos<span class=\"_ _a\"></span> corrientes.<span class=\"_ _3a\"> </span>Miles de d\u00f3lares Miles de Libras Deudores comerciales y otros activos corrientes 20.074 1.700 Efectivo y otros medios l\u00edquidos equivalentes 419<span class=\"ls0\"> </span>27<span class=\"ls0\"> </span>Total activos corrientes 20.493 1.727 Total activos 20.493 1.727 Otras cuentas a pagar no corrientes 11.092 619<span class=\"ls0\"> </span>Total pasivos no corrientes 11.092 619<span class=\"ls0\"> </span>Acreedores comerciales y otras cuentas a pagar 19.631 1.337 Total pasivos corrientes 19.631 1.337 Total pasivos 30.723 1.956 Exposici\u00f3n bruta del estado de situaci\u00f3n financiera (10.230) (229)<span class=\"_ _3a\"> </span> <div class=\"c w2 h0_1 gs8cf\"><div class=\"t m0 x6d hd y1a9 ff4 fs6 fc2 sc0 ls0 ws0\">Las <span class=\"_ _a\"></span>filiales <span class=\"_ _a\"></span>q<span class=\"_ _a\"></span>ue <span class=\"_ _a\"></span>operan<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>fuera <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>Espa\u00f1a <span class=\"_ _a\"></span>no<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>tienen <span class=\"_ _a\"></span>riesgos <span class=\"_ _a\"></span>sig<span class=\"_ _a\"></span>nificativos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>t<span class=\"_ _a\"></span>ipos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>camb<span class=\"_ _a\"></span>io <span class=\"_ _a\"></span>porque <span class=\"_ _a\"></span>n<span class=\"_ _a\"></span>o </div><div class=\"t m0 x6d hd y1aa ff4 fs6 fc2 sc0 ls0 ws0\">tienen transacciones s<span class=\"_ _a\"></span>ignificativas en mo<span class=\"_ _a\"></span>neda distinta de la m<span class=\"_ _a\"></span>oneda funcional.<span class=\"_ _9\"></span> </div><div class=\"t m0 x6d h41 y1ab ff3 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h41 y1ac ff3 fs6 fc2 sc0 ls0 ws0\">Riesgo de liquidez<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y1dd ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1de ff4 fs6 fc2 sc0 ls0 ws0\">El <span class=\"_ _a\"></span>riesgo <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>liquidez <span class=\"_ _9\"></span>supone <span class=\"_ _a\"></span>u<span class=\"_ _a\"></span>na <span class=\"_ _a\"></span>eventual <span class=\"_ _9\"></span>incapacidad <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>mper <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>hac<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>frente <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>su<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>pasivo </div><div class=\"t m0 x6d hd y1df ff4 fs6 fc2 sc0 ls0 ws0\">corriente <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>omo <span class=\"_ _4\"></span>consecue<span class=\"_ _a\"></span>ncia <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>situaciones <span class=\"_ _4\"> </span>adversa<span class=\"_ _a\"></span>s <span class=\"_ _4\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _4\"> </span>mercad<span class=\"_ _a\"></span>os <span class=\"_ _4\"></span>financieros, <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>dificulten <span class=\"_ _4\"> </span>o </div><div class=\"t m0 x6d hd yef ff4 fs6 fc2 sc0 ls0 ws0\">impidan la obtenci\u00f3n<span class=\"_ _a\"></span> de la financiaci\u00f3n n<span class=\"_ _a\"></span>ecesaria para ello.<span class=\"_ _9\"></span> </div><div class=\"t m0 x6d hd y62b ff4 fs6 fc2 sc0 ls0 ws0\">A <span class=\"_ _19\"> </span>31 <span class=\"_ _6\"> </span>de <span class=\"_ _19\"> </span>dic<span class=\"_ _a\"></span>iembre <span class=\"_ _19\"> </span>de <span class=\"_ _6\"> </span>2023 <span class=\"_ _6\"> </span>y <span class=\"_ _19\"> </span>2022<span class=\"_ _a\"></span><span class=\"lsc\">, <span class=\"_ _19\"> </span></span>el <span class=\"_ _6\"> </span>endeudamiento <span class=\"_ _19\"> </span>f<span class=\"_ _a\"></span>inanciero <span class=\"_ _6\"> </span>bruto <span class=\"_ _6\"> </span>(Medida <span class=\"_ _19\"> </span>A<span class=\"_ _a\"></span>lternativa <span class=\"_ _6\"> </span>de </div><div class=\"t m0 x6d hd y62c ff4 fs6 fc2 sc0 ls0 ws0\">Rendimiento (M<span class=\"_ _a\"></span>AR) calcu<span class=\"_ _a\"></span>lado como <span class=\"_ _a\"></span>la suma <span class=\"_ _a\"></span>del total <span class=\"_ _a\"></span>de la <span class=\"_ _a\"></span>deuda fi<span class=\"_ _a\"></span>nanciera no <span class=\"_ _a\"></span>corriente <span class=\"_ _a\"></span>y el <span class=\"_ _a\"></span>total de l<span class=\"_ _a\"></span>a </div><div class=\"t m0 x6d hd y62d ff4 fs6 fc2 sc0 ls0 ws0\">deuda financiera c<span class=\"_ _a\"></span>orriente, que incorp<span class=\"_ _a\"></span>ora los pasivos f<span class=\"_ _a\"></span>inancieros con<span class=\"_ _a\"></span> entidades de c<span class=\"_ _a\"></span>r\u00e9dito, obligaciones </div><div class=\"t m0 x6d hd y62e ff4 fs6 fc2 sc0 ls0 ws0\">de renta fija <span class=\"_ _a\"></span>y otros <span class=\"_ _a\"></span>pasivos financieros <span class=\"_ _a\"></span>alternativos, ta<span class=\"_ _a\"></span>nto corrientes c<span class=\"_ _a\"></span>omo no corr<span class=\"_ _a\"></span>ientes, se muestr<span class=\"_ _a\"></span>a en </div><div class=\"t m0 x6d hd y9ef ff4 fs6 fc2 sc0 ls0 ws0\">el cuadro siguiente<span class=\"_ _a\"></span><span class=\"lsc\">. </span> </div><div class=\"t m0 x6d hd y3eb ff4 fs6 fc2 sc0 ls0 ws0\">Asimismo, e<span class=\"_ _a\"></span>l Grupo <span class=\"_ _a\"></span>tiene e<span class=\"_ _a\"></span>stablecido ta<span class=\"_ _a\"></span>mbi\u00e9n e<span class=\"_ _a\"></span>l indicador <span class=\"_ _a\"></span>de end<span class=\"_ _a\"></span>eudamiento <span class=\"_ _a\"></span>financiero <span class=\"_ _a\"></span>neto, sie<span class=\"_ _a\"></span>ndo el </div><div class=\"t m0 x6d hd y3ec ff4 fs6 fc2 sc0 ls0 ws0\">mismo, <span class=\"_ _a\"></span>la diferenc<span class=\"_ _a\"></span>ia entre <span class=\"_ _a\"></span>el En<span class=\"_ _a\"></span>deudamiento <span class=\"_ _a\"></span>Financiero <span class=\"_ _a\"></span>Bruto def<span class=\"_ _a\"></span>inido anter<span class=\"_ _a\"></span>iormente m<span class=\"_ _a\"></span>enos el <span class=\"_ _a\"></span>efectivo </div><div class=\"t m0 x6d hd y3ed ff4 fs6 fc2 sc0 ls0 ws0\">y otros medios equival<span class=\"_ _a\"></span>entes al efectivo (<span class=\"_ _a\"></span>Nota 2.8):<span class=\"_ _3a\"> </span><span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y947 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y1c5 ff4 fs6 fc2 sc0 ls0 ws0\">A <span class=\"_ _7\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>Amper <span class=\"_ _18\"></span>pr<span class=\"_ _a\"></span>esenta <span class=\"_ _7\"></span>un <span class=\"_ _18\"></span>fo<span class=\"_ _a\"></span>ndo <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>m<span class=\"_ _a\"></span>aniobra <span class=\"_ _7\"></span>(Medida <span class=\"_ _7\"></span>Alternativa <span class=\"_ _7\"></span>de </div><div class=\"t m0 x6d hd y96d ff9 fs6 fc2 sc0 ls0 ws0\">Rendimiento <span class=\"_ _16\"> </span>(MAR) <span class=\"_ _16\"> </span>calculada <span class=\"_ _16\"> </span>como <span class=\"_ _16\"> </span>\u201cActivo <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>orriente\u201d <span class=\"_ _22\"> </span><span class=\"ff4\">- <span class=\"_ _16\"> </span></span>\u201cPasivo <span class=\"_ _4\"> </span>c<span class=\"_ _a\"></span>orriente\u201d) <span class=\"_ _16\"> </span>negativo <span class=\"_ _16\"> </span>por <span class=\"_ _4\"> </span>i<span class=\"_ _a\"></span>mporte <span class=\"_ _16\"> </span>de </div><div class=\"t m0 x6d hd y364 ff4 fs6 fc2 sc0 ls0 ws0\">39.722 <span class=\"_ _18\"></span>mi<span class=\"_ _a\"></span>les <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>euros<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>(29.417<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>miles <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>euros <span class=\"_ _18\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>fondo <span class=\"_ _7\"></span>de <span class=\"_ _18\"></span>maniobra <span class=\"_ _7\"></span>negativo <span class=\"_ _18\"></span>al <span class=\"_ _18\"></span>3<span class=\"_ _a\"></span>1 <span class=\"_ _18\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _18\"></span>de </div><div class=\"t m0 x6d hd y1c8 ff4 fs6 fc2 sc0 ls0 ws0\">2022) <span class=\"_ _7\"></span>co<span class=\"_ _a\"></span>mo <span class=\"_ _7\"></span>c<span class=\"_ _a\"></span>onsecuencia <span class=\"_ _4\"> </span>princi<span class=\"_ _a\"></span>palmente <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>estructura <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>financ<span class=\"_ _a\"></span>iaci\u00f3n <span class=\"_ _7\"></span>d<span class=\"_ _a\"></span>el <span class=\"_ _4\"></span>Grupo <span class=\"_ _7\"></span>A<span class=\"_ _a\"></span>mper <span class=\"_ _4\"></span>basada </div><div class=\"t m0 x6d hd y1c9 ff4 fs6 fc2 sc0 ls0 ws0\">fundamentalmente <span class=\"_ _a\"></span>en deuda a corto pl<span class=\"_ _a\"></span>azo.  </div><div class=\"t m0 x6d hd ya42 ff4 fs6 fc2 sc0 ls0 ws0\">Cabe mencionar q<span class=\"_ _a\"></span>ue el Grupo co<span class=\"_ _a\"></span>nsidera que la ren<span class=\"_ _a\"></span>ovaci\u00f3n de dichos p<span class=\"_ _a\"></span>agar\u00e9s <span class=\"_ _a\"></span>se realizar\u00e1 <span class=\"_ _a\"></span>en cada uno<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd y201 ff4 fs6 fc2 sc0 ls0 ws0\">de <span class=\"_ _16\"> </span>los <span class=\"_ _16\"> </span>tr<span class=\"_ _a\"></span>amos <span class=\"_ _16\"> </span>de <span class=\"_ _22\"> </span>vencimiento<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>plan<span class=\"_ _a\"></span>ificados, <span class=\"_ _16\"> </span>c<span class=\"_ _a\"></span>omo <span class=\"_ _16\"> </span>lo <span class=\"_ _22\"> </span>demuestran <span class=\"_ _22\"> </span>las <span class=\"_ _16\"> </span>r<span class=\"_ _a\"></span>enovaciones <span class=\"_ _22\"> </span>llevadas <span class=\"_ _16\"> </span>a <span class=\"_ _22\"> </span>cabo </div><div class=\"t m0 x6d hd ya43 ff4 fs6 fc2 sc0 ls0 ws0\">durante el <span class=\"_ _a\"></span>ejercici<span class=\"_ _a\"></span>o 202<span class=\"_ _a\"></span>3, e<span class=\"_ _a\"></span>n las <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>incluso, <span class=\"_ _a\"></span>en parte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ellas <span class=\"_ _a\"></span>ha ex<span class=\"_ _a\"></span>istido s<span class=\"_ _a\"></span>obredemandas<span class=\"_ _a\"></span> por <span class=\"_ _a\"></span>parte <span class=\"_ _a\"></span>de </div><div class=\"t m0 x6d hd y5f2 ff4 fs6 fc2 sc0 ls0 ws0\">los mercados de inversi<span class=\"_ _a\"></span>\u00f3n a los que se <span class=\"_ _a\"></span>dirige el Grupo<span class=\"_ _a\"></span> para su colocaci\u00f3n.<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d h41 y887 ff3 fs6 fc2 sc0 ls0 ws0\">Riesgo de cr\u00e9dito <span class=\"_ _a\"></span><span class=\"ff4\"> </span></div><div class=\"t m0 x6d hd ya44 ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd ya45 ff4 fs6 fc2 sc0 ls0 ws0\">En <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>\u00e1mbito <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>operac<span class=\"_ _a\"></span>iones <span class=\"_ _18\"></span>financieras, <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>r<span class=\"_ _a\"></span>iesgo <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>cr\u00e9<span class=\"_ _a\"></span>dito <span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _18\"></span>produce <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>incapacidad<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>la<span class=\"_ _a\"></span> </div><div class=\"t m0 x6d hd ya46 ff4 fs6 fc2 sc0 ls0 ws0\">contraparte <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>cump<span class=\"_ _a\"></span>lir <span class=\"_ _6\"> </span>c<span class=\"_ _a\"></span>on <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>obligaciones <span class=\"_ _5\"> </span>esta<span class=\"_ _a\"></span>blecidas <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>los <span class=\"_ _5\"> </span>contrat<span class=\"_ _a\"></span>os. <span class=\"_ _29\"> </span>El <span class=\"_ _5\"> </span>Gr<span class=\"_ _a\"></span>upo <span class=\"_ _5\"> </span>no <span class=\"_ _5\"> </span>tiene </div><div class=\"t m0 x6d hd y833 ff4 fs6 fc2 sc0 ls0 ws0\">concentraciones signif<span class=\"_ _a\"></span>icativas de riesgo <span class=\"_ _a\"></span>de cr\u00e9dito.  </div><div class=\"t m0 x6d hd y88a ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd y88b ff4 fs6 fc2 sc0 ls0 ws0\">El <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span>tiene <span class=\"_ _4\"> </span>pol\u00edticas <span class=\"_ _16\"> </span>para <span class=\"_ _4\"></span>garantizar <span class=\"_ _4\"> </span>que<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>recu<span class=\"_ _a\"></span>perabilidad <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>i<span class=\"_ _a\"></span>nversiones <span class=\"_ _4\"></span>en <span class=\"_ _22\"> </span>proyectos, <span class=\"_ _16\"> </span>as\u00ed </div><div class=\"t m0 x6d hd y350 ff4 fs6 fc2 sc0 ls0 ws0\">como <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>cobrabilidad <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>las<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>cuentas <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>cobrar <span class=\"_ _9\"></span>p<span class=\"_ _a\"></span>or <span class=\"_ _9\"></span>prestaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>serv<span class=\"_ _a\"></span>icios <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>lientes <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>un <span class=\"_ _a\"></span>h<span class=\"_ _a\"></span>istorial <span class=\"_ _9\"></span>de </div><div class=\"t m0 x6d hd ya47 ff4 fs6 fc2 sc0 ls0 ws0\">cr\u00e9dito <span class=\"_ _4\"> </span>adecuad<span class=\"_ _a\"></span>o. <span class=\"_ _4\"> </span>E<span class=\"_ _a\"></span>l <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"> </span>ins<span class=\"_ _a\"></span>trumenta <span class=\"_ _4\"> </span>los <span class=\"_ _16\"> </span>cobros <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>determinad<span class=\"_ _a\"></span>os <span class=\"_ _4\"></span>clientes <span class=\"_ _16\"> </span>a <span class=\"_ _4\"></span>trav\u00e9s <span class=\"_ _16\"> </span>de <span class=\"_ _4\"></span>l\u00edneas <span class=\"_ _16\"> </span>de </div><div class=\"t m0 x6d hd y88e ff4 fs6 fc2 sc0 ls0 ws0\">factoring sin recurs<span class=\"_ _a\"></span>o.  </div><div class=\"t m0 x6d hd y88f ff4 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d hd ya8 ff4 fs6 fc2 sc0 ls0 ws0\">El <span class=\"_ _4\"></span>Grupo <span class=\"_ _16\"> </span>mantiene <span class=\"_ _16\"> </span>activos <span class=\"_ _16\"> </span>financieros <span class=\"_ _4\"> </span>v<span class=\"_ _a\"></span>enc<span class=\"_ _a\"></span>idos <span class=\"_ _4\"> </span>al <span class=\"_ _16\"> </span>31 <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>diciembre <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span><span class=\"ls1b\">20</span>23 <span class=\"_ _4\"> </span>y <span class=\"_ _16\"> </span>2022 <span class=\"_ _16\"> </span>tal <span class=\"_ _4\"></span>y <span class=\"_ _16\"> </span>como <span class=\"_ _4\"> </span>s<span class=\"_ _a\"></span>e </div><div class=\"t m0 x6d hd ya48 ff4 fs6 fc2 sc0 ls0 ws0\">detalla en la Nota 1<span class=\"_ _a\"></span>0 anterior.<span class=\"ff1\"> </span></div></div>Nota 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pasivos Financiero con Entidades de Cr\u00e9dito No Corrientes 13<span class=\"ls0\"> </span>21.119 19.070 Pasivos Financieros con Entidades de Cr\u00e9dito Corrientes 13<span class=\"ls0\"> </span>24.119 21.428 Obligaciones de renta Fija Corrientes 13<span class=\"ls0\"> </span>51.700 59.000 Pasivos Financieros Alternativos No Corrientes  14.1 14.919 25.000 Pasivos Financieros Alternativos Corrientes  14.<span class=\"ls0\">5 </span>19.745 8.907 Total Endeudamiento Financiero Bruto 131.602 13<span class=\"ls0\">3.405 </span>Efectivo y otros medios equivalentes al efectivo 8 (25.625) (23.191) Total Endeudamiento Financiero Neto 105.977 11<span class=\"ls0\">0.214</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "26. Pol\u00edtica y Gesti\u00f3n de Riesgos El  Grupo  Amper  est\u00e1  expuesto  a  determinados  riesgos  de  mercado  que  gestiona  mediante  la aplicaci\u00f3n de sistemas de identificaci\u00f3n, medici\u00f3n, limitaci\u00f3n de concentraci\u00f3n y supervisi\u00f3n.  Los principios b\u00e1sicos definidos por el Grupo Amper en el establecimiento de su pol\u00edtica de gesti\u00f3n de los riesgos m\u00e1s significativos son los siguientes: Riesgo de tipo de inter\u00e9s  Las variaciones de los tipos de inter\u00e9s modifican el valor razonable de aquellos activos y pasivos que devengan un tipo de inter\u00e9s fijo, as\u00ed como los flujos futuros de los activos y pasivos referenciados a un tipo de inter\u00e9s variable.  El objetivo de la gesti\u00f3n del riesgo de tipos de inter\u00e9s es alcanzar un equilibrio en la estructura de la deuda que permita minimizar los mencionados riesgos y que minimice el coste de la deuda.  Al 31 de diciembre de 2023 y 2022 la deuda financiera del Grupo est\u00e1 referenciada a tipo de inter\u00e9s variable y el tipo de inter\u00e9s de referencia es, fundamentalmente, el Euribor, no contando a cierre con ning\u00fan tipo de cobertura de tipos de inter\u00e9s. Si  los  tipos  de  inter\u00e9s  del  ejercicio  2023  hubieran  sido  100  puntos  b\u00e1sicos  menores  /  mayores  manteniendo  el  resto  de  variables  constantes,  el  resultado  consolidado  despu\u00e9s  de impuestos  hubiera sido 1,3 millones de euros superior/inferior (1 mill\u00f3n de euros superior/inferior en el ejercicio 2022),  principalmente debido  a  un  gasto financiero menor/mayor por las deudas a tipo variable.    Riesgo de tipo de cambio El Grupo al operar en el \u00e1mbito internacional est\u00e1 expuesto a riesgo de tipo de cambio por operaciones con divisas, especialmente el d\u00f3lar.  El riesgo de tipo de cambio surge de transacciones comerciales futuras, activos y pasivos reconocidos e inversiones netas en el extranjero. A cierre del ejercicio 2023 y 2022, el Grupo no tiene contratada ning\u00fan tipo de cobertura significativa en relaci\u00f3n con el tipo de cambio.  El riesgo de tipo de cambio sobre los activos netos de las operaciones en el extranjero del Grupo en d\u00f3lar  estadounidense  se  gestiona,  principalmente,  mediante  recursos  ajenos  denominados  en  la misma moneda.  Adicionalmente, el Grupo tambi\u00e9n trata de que se produzca un equilibrio entre los cobros y pagos de efectivo de sus activos y pasivos denominados en moneda extranjera.  El Grupo posee varias inversiones en negocios en el extranjero, cuyos activos netos est\u00e1n expuestos al riesgo de conversi\u00f3n de moneda extranjera. El riesgo de tipo de cambio sobre los activos netos de las operaciones en el extranjero del Grupo en d\u00f3lares se gestiona, principalmente, mediante recursos ajenos denominados en las correspondientes monedas extranjeras. Los riesgos de tipos de cambio se corresponden, fundamentalmente, con las operaciones comerciales y financieras realizadas por el Grupo en Latinoam\u00e9rica. A continuaci\u00f3n, se detalla  la exposici\u00f3n del Grupo al riesgo de tipo de cambio al 31 de diciembre de 2023. La  tabla  adjunta  refleja  el  valor  contable  de  los  instrumentos  financieros  o  clases  de  instrumentos financieros del Grupo denominados en moneda extranjera: Si el euro se hubiera depreciado en un 10% con respecto al d\u00f3lar estadounidense y con respecto a la libra esterlina, manteniendo el resto de las variables constantes, el beneficio consolidado despu\u00e9s de impuestos hubiera sido superior en 56 miles de euros en el ejercicio 2023 (69 miles de euros superior en el ejercicio 2022) y las diferencias de conversi\u00f3n incluidas en el patrimonio neto habr\u00edan disminuido en 2,8 millones de euros al 31 de diciembre de 2023 (habr\u00edan disminuido en 1,5 millones  de  euros al 31  de  diciembre  de  2022),    principalmente    como    resultado    de    la    conversi\u00f3n    de    los    activos corrientes existentes al cierre en comparaci\u00f3n con los pasivos corrientes. Miles de d\u00f3lares Miles de Libras Deudores comerciales y otros activos corrientes 20.074 1.700 Efectivo y otros medios l\u00edquidos equivalentes 419 27 Total activos corrientes 20.493 1.727 Total activos 20.493 1.727 Otras cuentas a pagar no corrientes 11.092 619 Total pasivos no corrientes 11.092 619 Acreedores comerciales y otras cuentas a pagar 19.631 1.337 Total pasivos corrientes 19.631 1.337 Total pasivos 30.723 1.956 Exposici\u00f3n bruta del estado de situaci\u00f3n financiera (10.230) (229)  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "26. Pol\u00edtica y Gesti\u00f3n de Riesgos El  Grupo  Amper  est\u00e1  expuesto  a  determinados  riesgos  de  mercado  que  gestiona  mediante  la aplicaci\u00f3n de sistemas de identificaci\u00f3n, medici\u00f3n, limitaci\u00f3n de concentraci\u00f3n y supervisi\u00f3n.  Los principios b\u00e1sicos definidos por el Grupo Amper en el establecimiento de su pol\u00edtica de gesti\u00f3n de los riesgos m\u00e1s significativos son los siguientes: Riesgo de liquidez El riesgo de liquidez supone una eventual incapacidad del Grupo Amper para hacer frente a su pasivo corriente como consecuencia de situaciones  adversas en los  mercados financieros, que dificulten  o impidan la obtenci\u00f3n de la financiaci\u00f3n necesaria para ello. A  31  de  diciembre  de  2023  y  2022,  el  endeudamiento  financiero  bruto  (Medida  Alternativa  de Rendimiento (MAR) calculado como la suma del total de la deuda financiera no corriente y el total de la deuda financiera corriente, que incorpora los pasivos financieros con entidades de cr\u00e9dito, obligaciones de renta fija y otros pasivos financieros alternativos, tanto corrientes como no corrientes, se muestra en el cuadro siguiente.  Asimismo, el Grupo tiene establecido tambi\u00e9n el indicador de endeudamiento financiero neto, siendo el mismo, la diferencia entre el Endeudamiento Financiero Bruto definido anteriormente menos el efectivo y otros medios equivalentes al efectivo (Nota 2.8): A 31 de diciembre de 2023, el Grupo Amper presenta un fondo de maniobra (Medida Alternativa de Rendimiento  (MAR)  calculada  como  \u201cActivo  corriente\u201d  -  \u201cPasivo  corriente\u201d)  negativo  por  importe  de 39.722 miles de euros (29.417 miles de euros de fondo de maniobra negativo al 31 de diciembre de 2022) como consecuencia  principalmente de la estructura  de  financiaci\u00f3n del Grupo Amper basada fundamentalmente en deuda a corto plazo.  Cabe mencionar que el Grupo considera que la renovaci\u00f3n de dichos pagar\u00e9s se realizar\u00e1 en cada uno de  los  tramos  de  vencimiento  planificados,  como  lo  demuestran  las  renovaciones  llevadas  a  cabo durante el ejercicio 2023, en las que incluso, en parte de ellas ha existido sobredemandas por parte de los mercados de inversi\u00f3n a los que se dirige el Grupo para su colocaci\u00f3n. Nota 2023 2022 Pasivos Financiero con Entidades de Cr\u00e9dito No Corrientes 13 21.119 19.070 Pasivos Financieros con Entidades de Cr\u00e9dito Corrientes 13 24.119 21.428 Obligaciones de renta Fija Corrientes 13 51.700 59.000 Pasivos Financieros Alternativos No Corrientes  14.1 14.919 25.000 Pasivos Financieros Alternativos Corrientes  14.5 19.745 8.907 Total Endeudamiento Financiero Bruto 131.602 133.405 Efectivo y otros medios equivalentes al efectivo 8 (25.625) (23.191) Total Endeudamiento Financiero Neto 105.977 110.214 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "Gesti\u00f3n del capital<span class=\"_ _a\"></span> Los objetivos en la gest<span class=\"_ _a\"></span>i\u00f3n del capital tienen como<span class=\"_ _a\"></span> finalidad:<span class=\"_ _a\"></span> - Salvaguardar la cap<span class=\"_ _a\"></span>acidad del Grupo para cont<span class=\"_ _a\"></span>inuar creciendo de <span class=\"_ _a\"></span>forma sostenida<span class=\"_ _9\"></span> - Proporcionar un ren<span class=\"_ _a\"></span>dimiento adecuado <span class=\"_ _a\"></span>a los accionistas<span class=\"_ _a\"></span> - Mantener una estr<span class=\"_ _a\"></span>uctura de capital \u00f3ptima<span class=\"_ _a\"></span> La Sociedad Do<span class=\"_ _a\"></span>minante ge<span class=\"_ _a\"></span>stiona la estructur<span class=\"_ _a\"></span>a de cap<span class=\"_ _a\"></span>ital y realiza <span class=\"_ _a\"></span>ajustes a l<span class=\"_ _a\"></span>a misma, en <span class=\"_ _a\"></span>funci\u00f3n d<span class=\"_ _a\"></span>e los cambios en las condici<span class=\"_ _a\"></span>ones econ\u00f3micas.<span class=\"_ _3a\"> </span>Con <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>objetivo <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>ma<span class=\"_ _a\"></span>ntener <span class=\"_ _18\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>ajustar <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>estructura <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>capital, <span class=\"_ _18\"></span>l<span class=\"_ _a\"></span>a <span class=\"_ _18\"></span>Sociedad <span class=\"_ _18\"></span>Do<span class=\"_ _a\"></span>minante <span class=\"_ _18\"></span>puede <span class=\"_ _7\"></span>adoptar diferentes <span class=\"_ _29\"> </span>pol\u00edt<span class=\"_ _a\"></span>icas <span class=\"_ _29\"> </span>relacionadas <span class=\"_ _17\"> </span>con <span class=\"_ _29\"> </span>devoluci\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _29\"> </span>pri<span class=\"_ _a\"></span>ma <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>emis<span class=\"_ _a\"></span>i\u00f3n, <span class=\"_ _5\"> </span>re<span class=\"_ _a\"></span>compra <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>acc<span class=\"_ _a\"></span>iones, autofinanciaci\u00f3n de invers<span class=\"_ _a\"></span>iones, endeudamient<span class=\"_ _a\"></span>o a plazo, etc.<span class=\"_ _3a\"> </span>Riesgo de tipo de ca<span class=\"_ _a\"></span>mbio El Grupo al <span class=\"_ _a\"></span>operar en el<span class=\"_ _a\"></span> \u00e1mbito internaciona<span class=\"_ _a\"></span>l est\u00e1 ex<span class=\"_ _a\"></span>puesto a riesgo <span class=\"_ _a\"></span>de tipo de <span class=\"_ _a\"></span>cambio por operac<span class=\"_ _a\"></span>iones con divisas, especialmen<span class=\"_ _a\"></span>te el d\u00f3lar. <span class=\"_ _a\"></span> El r<span class=\"_ _a\"></span>iesgo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>cambio <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>urge <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>transacciones <span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>omerciales <span class=\"_ _a\"></span>futuras<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>pasivos <span class=\"_ _9\"></span>reconocidos e <span class=\"_ _18\"></span>inversiones <span class=\"_ _18\"></span>net<span class=\"_ _a\"></span>as <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>extranj<span class=\"_ _a\"></span>ero. <span class=\"_ _18\"></span>A <span class=\"_ _18\"></span>c<span class=\"_ _a\"></span>ierre <span class=\"_ _18\"></span>del <span class=\"_ _18\"></span>ejer<span class=\"_ _a\"></span>cicio <span class=\"_ _18\"></span><span class=\"ls3\">20</span>23 <span class=\"_ _7\"></span>y <span class=\"_ _18\"></span>2022, <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>Grupo <span class=\"_ _18\"></span>no <span class=\"_ _18\"></span>ti<span class=\"_ _a\"></span>ene <span class=\"_ _18\"></span>contratada ning\u00fan tipo de cobertur<span class=\"_ _a\"></span>a significativa<span class=\"_ _a\"></span> en relaci\u00f3n con el <span class=\"_ _a\"></span>tipo de camb<span class=\"_ _a\"></span>io.  El <span class=\"_ _9\"></span>ries<span class=\"_ _a\"></span>go <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>tipo <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>cambi<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>sobre <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>activos <span class=\"_ _18\"></span>n<span class=\"_ _a\"></span>etos <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>las <span class=\"_ _18\"></span>operaci<span class=\"_ _a\"></span>ones <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>e<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>ex<span class=\"_ _a\"></span>tranjero <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>Grupo<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>en d\u00f3lar <span class=\"_ _19\"> </span>estadounidense<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>se <span class=\"_ _19\"> </span>gestiona, <span class=\"_ _19\"> </span>principalment<span class=\"_ _a\"></span>e, <span class=\"_ _19\"> </span>mediante <span class=\"_ _19\"> </span>recursos <span class=\"_ _19\"> </span>ajenos<span class=\"_ _a\"></span> <span class=\"_ _19\"> </span>denominados <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>la misma moneda. <span class=\"_ _a\"></span> Adicionalmente, <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>Grupo <span class=\"_ _18\"></span>tambi\u00e9n <span class=\"_ _18\"></span>trata <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>que <span class=\"_ _18\"></span>se <span class=\"_ _9\"></span>pr<span class=\"_ _a\"></span>oduzca <span class=\"_ _18\"></span>un <span class=\"_ _9\"></span>e<span class=\"_ _a\"></span>quilibrio <span class=\"_ _18\"></span>entre <span class=\"_ _9\"></span>l<span class=\"_ _a\"></span>os <span class=\"_ _9\"></span>c<span class=\"_ _a\"></span>obros <span class=\"_ _9\"></span>y<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>pagos <span class=\"_ _18\"></span>de efectivo de sus activos<span class=\"_ _a\"></span> y pasivos denominados<span class=\"_ _a\"></span> en moneda extr<span class=\"_ _a\"></span>anjera. <span class=\"_ _a\"></span> El <span class=\"_ _9\"></span>Grupo <span class=\"_ _18\"></span>posee <span class=\"_ _9\"></span>varias <span class=\"_ _18\"></span>inv<span class=\"_ _a\"></span>ersiones <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>negocios <span class=\"_ _18\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>extranjero, <span class=\"_ _9\"></span>cuy<span class=\"_ _a\"></span>os <span class=\"_ _9\"></span>activos <span class=\"_ _18\"></span>netos <span class=\"_ _9\"></span>est\u00e1<span class=\"_ _a\"></span>n <span class=\"_ _9\"></span>expuestos al riesgo de conversi\u00f3n <span class=\"_ _a\"></span>de moneda extranjera.<span class=\"_ _3a\"> </span> <span class=\"_ _a\"></span> El <span class=\"_ _9\"></span>ries<span class=\"_ _a\"></span>go <span class=\"_ _9\"></span>de <span class=\"_ _18\"></span>tipo <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>cambi<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>sobre <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>activos <span class=\"_ _18\"></span>n<span class=\"_ _a\"></span>etos <span class=\"_ _9\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>las <span class=\"_ _18\"></span>operaci<span class=\"_ _a\"></span>ones <span class=\"_ _9\"></span>en <span class=\"_ _18\"></span>e<span class=\"_ _9\"></span>l <span class=\"_ _18\"></span>extr<span class=\"_ _a\"></span>anjero <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span>l <span class=\"_ _9\"></span>Grupo <span class=\"_ _18\"></span>en<span class=\"_ _a\"></span> d\u00f3lares <span class=\"_ _18\"></span>se <span class=\"_ _7\"></span>gestiona, <span class=\"_ _18\"></span>princi<span class=\"_ _a\"></span>palmente, <span class=\"_ _18\"></span>med<span class=\"_ _a\"></span>iante <span class=\"_ _18\"></span>recursos<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>ajenos <span class=\"_ _18\"></span>den<span class=\"_ _a\"></span>ominados <span class=\"_ _18\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>correspo<span class=\"_ _a\"></span>ndientes monedas extranjeras<span class=\"_ _a\"></span>.<span class=\"_ _3a\"> </span>  Los <span class=\"_ _a\"></span>riesgos <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>tipos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ca<span class=\"_ _a\"></span>mbio <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>corr<span class=\"_ _a\"></span>esponden, <span class=\"_ _a\"></span>fun<span class=\"_ _a\"></span>damentalmente, <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>op<span class=\"_ _a\"></span>eraciones <span class=\"_ _a\"></span>comerc<span class=\"_ _a\"></span>iales y <span class=\"_ _7\"></span>financieras <span class=\"_ _4\"></span>realizad<span class=\"_ _a\"></span>as <span class=\"_ _7\"></span>po<span class=\"_ _a\"></span>r <span class=\"_ _7\"></span>el <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span>en <span class=\"_ _7\"></span>Lat<span class=\"_ _a\"></span>inoam\u00e9rica.<span class=\"_ _a\"></span> <span class=\"_ _7\"></span><span class=\"ls14\">A <span class=\"_ _4\"></span></span>continuac<span class=\"_ _a\"></span>i\u00f3n, <span class=\"_ _7\"></span>se <span class=\"_ _4\"></span>detalla <span class=\"_ _4\"> </span>la <span class=\"_ _4\"></span>exposici\u00f3n <span class=\"_ _4\"></span>del Grupo al riesgo de tipo <span class=\"_ _a\"></span>de cambio al 31 de dic<span class=\"_ _a\"></span>iembre de 20<span class=\"_ _a\"></span>23<span class=\"ls11\">.<span class=\"_ _3a\"> </span></span><span class=\"ls11\"> </span> La <span class=\"_ _16\"> </span>tabla <span class=\"_ _16\"> </span>adjunt<span class=\"_ _a\"></span>a <span class=\"_ _16\"> </span>refleja <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>v<span class=\"_ _a\"></span>alor <span class=\"_ _16\"> </span>contable <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>los <span class=\"_ _22\"> </span>instrumentos <span class=\"_ _16\"> </span>fi<span class=\"_ _a\"></span>nancieros <span class=\"_ _16\"> </span>o <span class=\"_ _16\"> </span>cl<span class=\"_ _a\"></span>ases <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>instrumentos<span class=\"_ _a\"></span> financieros del Grupo <span class=\"_ _a\"></span>denominados en mone<span class=\"_ _a\"></span>da extranjera:<span class=\"_ _a\"></span> Si <span class=\"_ _a\"></span>el <span class=\"_ _9\"></span>euro <span class=\"_ _a\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>hubier<span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>depre<span class=\"_ _a\"></span>ciado <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>10% <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>resp<span class=\"_ _a\"></span>ecto <span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>d\u00f3lar <span class=\"_ _9\"></span>estadouniden<span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>res<span class=\"_ _a\"></span>pecto <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>la libra <span class=\"_ _18\"></span>esterlina, <span class=\"_ _18\"></span>manteniend<span class=\"_ _a\"></span>o <span class=\"_ _9\"></span>el <span class=\"_ _18\"></span>resto <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>variables <span class=\"_ _18\"></span>constantes, <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>beneficio <span class=\"_ _18\"></span>cons<span class=\"_ _a\"></span>olidado <span class=\"_ _9\"></span>desp<span class=\"_ _a\"></span>u\u00e9s <span class=\"_ _9\"></span>de<span class=\"_ _a\"></span> impuestos <span class=\"_ _9\"></span>hubiera <span class=\"_ _9\"></span>sido <span class=\"_ _9\"></span>su<span class=\"_ _a\"></span>perior <span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span><span class=\"ls3\">56</span> <span class=\"_ _9\"></span>miles<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>euro<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _a\"></span>20<span class=\"_ _a\"></span>23 <span class=\"_ _a\"></span>(69 <span class=\"_ _9\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>uros <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>uperior en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2022) <span class=\"_ _a\"></span>y <span class=\"_ _9\"></span>las <span class=\"_ _a\"></span>diferencias <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>conversi\u00f3n <span class=\"_ _a\"></span>incluidas <span class=\"_ _a\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _a\"></span>patrimonio <span class=\"_ _a\"></span>n<span class=\"_ _a\"></span>eto ha<span class=\"_ _a\"></span>br\u00edan <span class=\"_ _18\"></span>disminuido en <span class=\"_ _a\"></span>2,8<span class=\"_ _a\"></span><span class=\"ls0\"> <span class=\"_ _a\"></span>millones <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>euros<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span>(<span class=\"_ _a\"></span>habr\u00edan <span class=\"_ _a\"></span>disminu<span class=\"_ _a\"></span>ido <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>1,5<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>millones <span class=\"_ _9\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span> <span class=\"_ _a\"></span>euros<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>al </span>31 <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>diciembre <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>2022), <span class=\"_ _16\"> </span> <span class=\"_ _4\"> </span>princ<span class=\"_ _a\"></span>ipalmente <span class=\"_ _4\"> </span> <span class=\"_ _16\"> </span>como <span class=\"_ _16\"> </span> <span class=\"_ _16\"> </span>resultado <span class=\"_ _4\"> </span> <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span> <span class=\"_ _4\"> </span>la<span class=\"_ _a\"></span> <span class=\"_ _4\"> </span> <span class=\"_ _16\"> </span>conversi\u00f3n <span class=\"_ _16\"> </span> <span class=\"_ _16\"> </span>de <span class=\"_ _4\"> </span> <span class=\"_ _16\"> </span>los <span class=\"_ _4\"> </span> <span class=\"_ _16\"> </span>activos corrientes existentes<span class=\"_ _a\"></span> al cierre en comparac<span class=\"_ _a\"></span>i\u00f3n con los pasivos<span class=\"_ _a\"></span> corrientes.<span class=\"_ _3a\"> </span><div class=\"c w1bc heb gs8ae\"><div class=\"t m0 x23 h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Miles de d\u00f3lares </div></div><div class=\"c w1bd heb gs8af\"><div class=\"t m0 x1e h4 y5c ff4 fs2 fc1 sc0 ls0 ws0\">Miles de Libras </div></div><div class=\"c w1bb h11 gs8b0\"><div class=\"t m0 x1 h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">Deudores comerciales y otros activos corrientes </div></div><div class=\"c w1bc h11 gs8b1\"><div class=\"t m0 x4c h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">20.074 </div></div><div class=\"c w1bd h11 gs8b2\"><div class=\"t m0 x12e h4 y5a ff4 fs2 fc2 sc0 ls0 ws0\">1.700 </div></div><div class=\"c w1bb h12 gs8b3\"><div class=\"t m0 x1 h4 y6b8 ff4 fs2 fc2 sc0 ls0 ws0\">Efectivo y otros medios l\u00edquidos equivalentes </div></div><div class=\"c w1bc h12 gs8b4\"><div class=\"t m0 x28 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">419<span class=\"ls0\"> </span></div></div><div class=\"c w1bd h12 gs8b5\"><div class=\"t m0 x19 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">27<span class=\"ls0\"> </span></div></div><div class=\"c w1bb h12 gs8b6\"><div class=\"t m0 x17e hf y6b8 ff3 fs2 fc2 sc0 ls0 ws0\">Total activos corrientes </div></div><div class=\"c w1bc h12 gs8b7\"><div class=\"t m0 x4c hf y5c ff3 fs2 fc2 sc0 ls0 ws0\">20.493 </div></div><div class=\"c w1bd h12 gs8b8\"><div class=\"t m0 x12e hf y5c ff3 fs2 fc2 sc0 ls0 ws0\">1.727 </div></div><div class=\"c w1bb h12 gs8b9\"><div class=\"t m0 xd3 hf y6b8 ff3 fs2 fc2 sc0 ls0 ws0\">Total activos </div></div><div class=\"c w1bc h12 gs8ba\"><div class=\"t m0 x4c hf y5c ff3 fs2 fc2 sc0 ls0 ws0\">20.493 </div></div><div class=\"c w1bd h12 gs8bb\"><div class=\"t m0 x12e hf y5c ff3 fs2 fc2 sc0 ls0 ws0\">1.727 </div></div><div class=\"c w1bb h12 gs8bc\"><div class=\"t m0 x1 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Otras cuentas a pagar no corrientes </div></div><div class=\"c w1bc h12 gs8bd\"><div class=\"t m0 x4c h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">11.092 </div></div><div class=\"c w1bd h12 gs8be\"><div class=\"t m0 x28 h4 y5c ff4 fs2 fc2 sc0 ls4 ws0\">619<span class=\"ls0\"> </span></div></div><div class=\"c w1bb h12 gs8bf\"><div class=\"t m0 x11b hf y6b8 ff3 fs2 fc2 sc0 ls0 ws0\">Total pasivos no corrientes </div></div><div class=\"c w1bc h12 gs8c0\"><div class=\"t m0 x4c hf y5c ff3 fs2 fc2 sc0 ls0 ws0\">11.092 </div></div><div class=\"c w1bd h12 gs8c1\"><div class=\"t m0 x28 hf y5c ff3 fs2 fc2 sc0 ls4 ws0\">619<span class=\"ls0\"> </span></div></div><div class=\"c w1bb h12 gs8c2\"><div class=\"t m0 x1 h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">Acreedores comerciales y otras cuentas a pagar </div></div><div class=\"c w1bc h12 gs8c3\"><div class=\"t m0 x4c h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">19.631 </div></div><div class=\"c w1bd h12 gs8c4\"><div class=\"t m0 x12e h4 y5c ff4 fs2 fc2 sc0 ls0 ws0\">1.337 </div></div><div class=\"c w1bb h11 gs8c5\"><div class=\"t m0 x10 hf y6ba ff3 fs2 fc2 sc0 ls0 ws0\">Total pasivos corrientes </div></div><div class=\"c w1bc h11 gs8c6\"><div class=\"t m0 x4c hf y5a ff3 fs2 fc2 sc0 ls0 ws0\">19.631 </div></div><div class=\"c w1bd h11 gs8c7\"><div class=\"t m0 x12e hf y5a ff3 fs2 fc2 sc0 ls0 ws0\">1.337 </div></div><div class=\"c w1bb h12 gs8c8\"><div class=\"t m0 x12b hf y6b8 ff3 fs2 fc2 sc0 ls0 ws0\">Total pasivos </div></div><div class=\"c w1bc h12 gs8c9\"><div class=\"t m0 x4c hf y5c ff3 fs2 fc2 sc0 ls0 ws0\">30.723 </div></div><div class=\"c w1bd h12 gs8ca\"><div class=\"t m0 x12e hf y5c ff3 fs2 fc2 sc0 ls0 ws0\">1.956 </div></div><div class=\"c w1bb h12 gs8cb\"><div class=\"t m0 x5a hf y6b8 ff3 fs2 fc2 sc0 ls0 ws0\">Exposici\u00f3n bruta del estado de situaci\u00f3n financiera </div></div><div class=\"c w1bc h12 gs8cc\"><div class=\"t m0 x16 hf y5c ff3 fs2 fc2 sc0 ls0 ws0\">(10.230) </div></div><div class=\"c w1bd h12 gs8cd\"><div class=\"t m0 x35 hf y5c ff3 fs2 fc2 sc0 ls0 ws0\">(229)<span class=\"_ _3a\"> </span> </div></div>Las <span class=\"_ _a\"></span>filiales <span class=\"_ _a\"></span>q<span class=\"_ _a\"></span>ue <span class=\"_ _a\"></span>operan<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>fuera <span class=\"_ _a\"></span>de <span class=\"_ _9\"></span>Espa\u00f1a <span class=\"_ _a\"></span>no<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>tienen <span class=\"_ _a\"></span>riesgos <span class=\"_ _a\"></span>sig<span class=\"_ _a\"></span>nificativos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>t<span class=\"_ _a\"></span>ipos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>camb<span class=\"_ _a\"></span>io <span class=\"_ _a\"></span>porque <span class=\"_ _a\"></span>n<span class=\"_ _a\"></span>o tienen transacciones s<span class=\"_ _a\"></span>ignificativas en mo<span class=\"_ _a\"></span>neda distinta de la m<span class=\"_ _a\"></span>oneda funcional.<span class=\"_ _9\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "  27.  Sociedades Dependientes  A  continuaci\u00f3n,  se  presentan  datos  sobre  las  sociedades  dependientes  de  la  Sociedad  al 31  de diciembre de 2023:  Sociedad Domicilio Actividad % Participaci\u00f3n Directa e Indirecta Amper Sistemas, S.A. Espa\u00f1a Ingenier\u00eda  de  sistemas  integrados  de telecomunicaci\u00f3n y control 100 Amper Sistemas Colombia, SAS Colombia Ingenier\u00eda  de  sistemas  integrados  de telecomunicaci\u00f3n y control 100 Amper Robotics, S.L.  Espa\u00f1a Desarrollo de tecnolog\u00eda aplicada 100 Energy Computer Systems. S.A.S Colombia Desarrollo  de  software  para  sistemas  de distribuci\u00f3n y transmisi\u00f3n el\u00e9ctrica 100 VDI Channel Spain, S.L. Espa\u00f1a Explotaci\u00f3n  y  gesti\u00f3n  de  una  infraestructura de red 70 Amper Ingenio 3000, S.L. Espa\u00f1a Investigaci\u00f3n y  desarrollo de t\u00e9cnicas para la toma datos de redes de transporte 50,02 Alfred Smart Systems, S.L. Espa\u00f1a Desarrollo de soluciones tecnol\u00f3gicas IoT  25 Setelsa Security, SL Espa\u00f1a Soluciones de seguridad y control de accesos 100 Wireless Watts, S.L. Espa\u00f1a Ingenier\u00eda comunicaciones cr\u00edticas 75 Signal Intelligence Consultancy, S.L. Espa\u00f1a Ingenier\u00eda comunicaciones cr\u00edticas 75 N\u00facleo Seguridad, S.A. Espa\u00f1a Ingenier\u00eda de comunicaciones y control 100 N\u00facleo Sistemas Inteligentes M\u00e9xico, S.A. de C.V. M\u00e9xico Ingenier\u00eda de comunicaciones y control 100 N\u00facleo Chile, S.A.  Chile Ingenier\u00eda de comunicaciones y control 100 N\u00facleo India Pvt India Ingenier\u00eda de comunicaciones y control 100 Proes Consultores, S.A. Espa\u00f1a Consultora de ingenier\u00eda y arquitectura 89,04 Proyectos y Estructuras Especiales S.A.S. Colombia Consultora de ingenier\u00eda y arquitectura 89,04 Proes Colombia S.A.S. Colombia Consultora de ingenier\u00eda y arquitectura 89,04 Proes Ingenier\u00eda S.A.S. Colombia Consultora de ingenier\u00eda y arquitectura 89,04 Proes USA Estados Unidos Consultora de ingenier\u00eda y arquitectura 89,04 Proes Brasil Brasil Consultora de ingenier\u00eda y arquitectura 89,04 Robert West Reino Unido Consultora de ingenier\u00eda y arquitectura 71,23 Optimus Service Iberia, S.L. Espa\u00f1a Consultora de ingenier\u00eda y arquitectura 89,04 Electrot\u00e9cnica Industrial y Naval, S.L.  Espa\u00f1a Montaje de instalaciones el\u00e9ctricas 51 Electrot\u00e9cnica Industrial y Naval do Brasil  S.L. Brasil Montaje  de instalaciones el\u00e9ctricas 50,52 Titan Fire Systems, S.L. Espa\u00f1a Soluciones de sistemas de presi\u00f3n 30 Nervi\u00f3n Amper Industrial Holding, S.L. Espa\u00f1a Montajes y mantenimientos industriales 100 Nervi\u00f3n Naval Offshore, S.L. Espa\u00f1a Montajes estructuras navales y off-shore 100 Nervi\u00f3n Ildst. and Ingee, S.L. Espa\u00f1a Montajes y mantenimientos industriales 100 Fivemasa, S.L. Espa\u00f1a Fabricaci\u00f3n de filtros para diversos sectores 100 Fivemasa Argentina, S.L. Argentina Fabricaci\u00f3n de filtros para diversos sectores 90 Nervi\u00f3n Miner\u00eda, S.L. Espa\u00f1a Ingenier\u00eda y desarrollo miner\u00eda 80 HC Nervi\u00f3n M\u00e9xico, S.L. M\u00e9xico Montajes y mantenimientos industriales 51 Nervi\u00f3n Per\u00fa, S.L. Per\u00fa Montajes y mantenimientos industriales 100 Neosic, S.L. Espa\u00f1a Montajes y andamiajes 100 Nervi\u00f3n Arrate Renovables, S.L. Espa\u00f1a Construcci\u00f3n instalaciones fotovoltaicas 80 Nerpo Unipersonal, LTD Portugal Montajes y mantenimientos industriales 100 ServidescaMexico S. de R.L. de C.V  M\u00e9jico Ingenier\u00eda de redes, sistemas, servicios y suministro de telecomunicaciones.. 100 Desca SYS Centroam\u00e9rica S.A.  Costa Rica Ingenier\u00eda de redes, sistemas, servicios y suministro de telecomunicaciones. 73,58 Desca Per\u00fa S.A.C. Peru Ingenier\u00eda de redes, sistemas, servicios y suministro de telecomunicaciones 96,4 Hemisferio Norte Brasil, S.A. Espa\u00f1a Sociedad Holding 92,81 Hemisferio do Sul Participacoes Ltda. Rio de Janeiro\u2013Brasil Sociedad Holding. 92,81 Medidata Inform\u00e1tica, S.A. Rio de Janeiro \u2013 Brasil Fabricaci\u00f3n  y  comercializaci\u00f3n  de  sistemas electr\u00f3nicos  y  equipamientos  asociados  y prestaci\u00f3n de servicios. 82,57 XC. Comercial Exportadora, Ltda.  Espirito Santo \u2013 Brasil Importaci\u00f3n y comercializaci\u00f3n de equipos de proceso  de  datos  (software,  hardware  y menc.) 82,57 eLandia International, Inc. USA Sociedad Holding 91,98 Elandia/Desca Holdings LLC (Delaware) USA Sociedad Holding 91,98 DescaTransistemas, S.A.  Argentina Ingenier\u00eda de redes, sistemas, servicios y suministro de telecomunicaciones. 91,98 Desca Holding, LLC Delaware (EEUU) Sociedad Holding 91,98 Desca Colombia S.A.  Colombia Ingenier\u00eda  de  redes,  sistemas,  servicios  y suministro de telecomunicaciones.  64,38 CTT Center of Technology Transfer Corporation (Panama)  Panam\u00e1 Organizaci\u00f3n e impartici\u00f3n de cursos de formaci\u00f3n de redes y sistemas. 91,98 Wedefense Portugal, Lda Portugal Centralizaci\u00f3n y gesti\u00f3n de Proyectos de I+D 75% A 31  de  diciembre  de  2023,  el  Grupo ha  continuado  como  se ha  detallado anteriormente,  con el proceso  de  reorganizaci\u00f3n  de  su  estructura  societaria,  manteniendo  la  siguiente  casu\u00edstica  de Sociedades dentro del per\u00edmetro de Consolidaci\u00f3n: (*) Amper Sistemas est\u00e1 presente con actividades operativas en ambos segmentos, donde la actividad de tecnolog\u00eda est\u00e1 asignada  al  segmento  de  \u201cEnerg\u00eda  y  Sostenibilidad\u201d,  y  las  actividades  de  telecomunicaciones,  IoT,  seguridad, comunicaci\u00f3n y defensa, se han asignado al segmento de \u201cDefensa, Seguridad y Telecomunicaciones\u201d.   Actividades Continuadas Actividades Discontinuadas En proceso de cierre y/o liquidaci\u00f3n  \u2022  Segmento Defensa, Seguridad y Telecomunicaciones: Amper Sistemas, S.A. (*) Amper Sistemas Colombia SAS Amper Robotics, S.L.  Setelsa Security, S.L. Wireless Watts, S.L. Signal Intelligence Consultancy, S.L. Titan Fire Systems, S.L. Servidesca Mexico S. de R.L. de C.V  Desca Per\u00fa S.A.C. VDI Channel Spain, S.L.  Wedefense Portugal, Lda  \u2022  Segmento Energ\u00eda y Sostenibilidad: Amper Sistemas, S.A. (*) Electrot\u00e9cnica Industrial y Naval, S.L. Electrot\u00e9cnica Industrial y Naval do Brasil S.L. Energy Computer Systems S.A.S.,  Alfred Smart Systems, S.L Nervi\u00f3n Amper Industrial Holding, S.L. Nervi\u00f3n Naval Offshore, S.L. Nervi\u00f3n Ildst. And Ingee, S.L. Fivemasa, S.L. Fivemasa Argentina, S.L. HC Nervi\u00f3n M\u00e9xico, S.L. Nervi\u00f3n Per\u00fa, S.L. Neosic, S.L. Proes Consultores, S.A. Proyectos y Estructuras Especiales S.A.S. Proes Colombia S.A.S. Proes Ingenier\u00eda S.A.S. Proes USA Proes Brasil Robert West Optimus Service Iberia, S.L.     Hemisferio Norte Brasil, S.A. Hemisferio do Sul Participacoes Ltda. Medidata Inform\u00e1tica, S.A. XC. Comercial Exportadora, Ltda. eLandia International, Inc. Elandia/Desca Holdings LLC  DescaTransistemas, S.A.  Desca Holding, LLC Desca Colombia S.A.         CTT Center of Technology         Transfer Corporation (Panam\u00e1)     Desca SYS Centroam\u00e9rica S.A.      Amper Ingenio 3000, S.L.     N\u00facleo Seguridad, S.A.     N\u00facleo Sistemas Inteligentes M\u00e9xico, S.A. de C.V.     N\u00facleo Chile, S.A.      N\u00facleo India Pvt     Nervi\u00f3n Miner\u00eda, S.L.     Nervi\u00f3n Arrate Renovables, S.L.        Nerpo Unipersonal, LTD    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-52": {
   "value": "Actividades Discontinuadas En proceso de cierre y/o liquidaci\u00f3n Hemisferio Norte Brasil, S.A. Hemisferio do Sul Participacoes Ltda. Medidata Inform\u00e1tica, S.A. XC. Comercial Exportadora, Ltda. eLandia International, Inc. Elandia/Desca Holdings LLC  DescaTransistemas, S.A.  Desca Holding, LLC Desca Colombia S.A.         CTT Center of Technology         Transfer Corporation (Panam\u00e1)     Desca SYS Centroam\u00e9rica S.A.      Amper Ingenio 3000, S.L.     N\u00facleo Seguridad, S.A.     N\u00facleo Sistemas Inteligentes M\u00e9xico, S.A. de C.V.     N\u00facleo Chile, S.A.      N\u00facleo India Pvt     Nervi\u00f3n Miner\u00eda, S.L.     Nervi\u00f3n Arrate Renovables, S.L.        Nerpo Unipersonal, LTD",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-53": {
   "value": "Las  anteriores  Cuent<span class=\"_ _a\"></span>as  Anuales  Conso<span class=\"_ _a\"></span>lidadas  de  AMPER<span class=\"_ _a\"></span>,  S.A.  y  Sociedad<span class=\"_ _a\"></span>es  Dependientes correspondientes <span class=\"_ _16\"> </span>al <span class=\"_ _16\"> </span>ej<span class=\"_ _a\"></span>ercicio <span class=\"_ _16\"> </span>cerrado <span class=\"_ _16\"> </span>al <span class=\"_ _16\"> </span>31 <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>diciembre <span class=\"_ _16\"> </span>de<span class=\"_ _9\"></span> <span class=\"_ _16\"> </span><span class=\"ls3\">20</span>23, <span class=\"_ _16\"> </span>han <span class=\"_ _16\"> </span>si<span class=\"_ _a\"></span>do <span class=\"_ _16\"> </span>formuladas <span class=\"_ _16\"> </span>por <span class=\"_ _16\"> </span>el Consejo <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>Admi<span class=\"_ _a\"></span>nistraci\u00f3n <span class=\"_ _16\"> </span>en <span class=\"_ _4\"></span>su <span class=\"_ _16\"> </span>sesi\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _16\"> </span>2<span class=\"_ _a\"></span>8 <span class=\"_ _4\"> </span><span class=\"ls3\">de</span> <span class=\"_ _16\"> </span>febrero <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>2024 <span class=\"_ _4\"> </span>y <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>han <span class=\"_ _4\"> </span>extendido <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>92 p\u00e1ginas, <span class=\"_ _7\"></span>num<span class=\"_ _a\"></span>eradas <span class=\"_ _7\"></span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"></span>1 <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>92 <span class=\"_ _4\"></span>inclusive<span class=\"lsc\">, <span class=\"_ _7\"></span></span>s<span class=\"_ _a\"></span>iguiendo <span class=\"_ _4\"></span>el <span class=\"_ _7\"></span>F<span class=\"_ _a\"></span>ormato <span class=\"_ _7\"></span>Electr\u00f3<span class=\"_ _a\"></span>nico <span class=\"_ _4\"></span>\u00danico <span class=\"_ _7\"></span>E<span class=\"_ _a\"></span>uropeo (FEUE), conforme<span class=\"_ _a\"></span> a lo establecido <span class=\"_ _a\"></span>en el Reglament<span class=\"_ _a\"></span>o Delegado (<span class=\"_ _a\"></span>UE) 2019/81.<span class=\"_ _a\"></span> En cum<span class=\"_ _a\"></span>plimiento <span class=\"_ _a\"></span>de l<span class=\"_ _a\"></span>o prev<span class=\"_ _a\"></span>isto en<span class=\"_ _a\"></span> el <span class=\"_ _a\"></span>art. <span class=\"_ _a\"></span>253 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la Ley<span class=\"_ _a\"></span> de <span class=\"_ _a\"></span>Sociedad<span class=\"_ _a\"></span>es de <span class=\"_ _a\"></span>Capita<span class=\"_ _a\"></span>l, firma<span class=\"_ _a\"></span>n todos <span class=\"_ _a\"></span>los miembros del Consejo <span class=\"_ _a\"></span>de Administraci\u00f3n en<span class=\"_ _a\"></span> ejercicio de su cargo.<span class=\"_ _9\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:959800GZESQUFLUH5402",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  }
 }
}