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   "value": "A 1. INTRODUCCI\u00d3N E INFORMACI\u00d3N GENERAL ATRYS <span class=\"_ _5\"></span>HEALTH, <span class=\"_ _5\"></span>S.A <span class=\"_ _6\"></span><span class=\"ff9\">(en <span class=\"_ _5\"></span>adelante, <span class=\"_ _5\"></span>\u201cla<span class=\"ff2\"> <span class=\"_ _5\"></span>Sociedad <span class=\"_ _5\"></span>Dominante</span>\u201d<span class=\"ff2\">)</span></span> <span class=\"_ _6\"></span><span class=\"ff2\">fu<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>constituida <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>ti<span class=\"_ _2\"></span>empo </span>indefinido <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>Madrid <span class=\"_ _1c\"> </span>(Espa\u00f1a), <span class=\"_ _1c\"> </span>el  4 <span class=\"_ _1d\"> </span>de <span class=\"_ _1c\"> </span>enero <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>2007, <span class=\"_ _1c\"> </span>con <span class=\"_ _1c\"> </span>la <span class=\"_ _1c\"> </span>denominaci\u00f3n <span class=\"_ _1c\"> </span>ALTHIA HEALTH, <span class=\"_ _5\"></span>S<span class=\"_ _2\"></span>.L. <span class=\"_ _9\"></span>La <span class=\"_ _9\"></span>Sociedad <span class=\"_ _9\"></span>Dominante <span class=\"_ _7\"></span>procedi\u00f3 <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>mayo <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>2016 <span class=\"_ _7\"></span>a <span class=\"_ _9\"></span>transformarse <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>una sociedad  an\u00f3nima,  modificando  su  denominaci\u00f3n  a  la  a<span class=\"_ _0\"></span>ctual,  como  paso  previo  pa<span class=\"_ _0\"></span>ra  su incorporaci\u00f3n <span class=\"_ _1\"></span>al Me<span class=\"_ _0\"></span>rcado <span class=\"_ _0\"></span>Alternativo <span class=\"_ _1\"></span>Burs\u00e1til (actual <span class=\"_ _1\"></span>BME <span class=\"_ _0\"></span>Growth), <span class=\"_ _1\"></span>en julio <span class=\"_ _1\"></span>de 2016. <span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>partir<span class=\"_ _2\"></span> del <span class=\"_ _2\"></span>7 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>febrero <span class=\"_ _6\"></span>de 2022,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>Dominante <span class=\"_ _6\"></span>pasa <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>ser <span class=\"_ _2\"></span>una <span class=\"_ _6\"></span>sociedad <span class=\"_ _2\"></span>cotizada <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>bolsa<span class=\"_ _2\"></span> de <span class=\"_ _0\"></span>valores <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>Barcelona, Bilbao, <span class=\"_ _1\"></span>Madrid y <span class=\"_ _1\"></span>Valencia (el <span class=\"_ _1\"></span>\u201cM<span class=\"_ _2\"></span>ercado <span class=\"_ _0\"></span>Continuo\u201d)<span class=\"ff2\">. Con <span class=\"_ _1\"></span>fe<span class=\"_ _2\"></span>cha <span class=\"_ _1\"></span>20 de </span>enero de <span class=\"_ _2\"></span>2026 se <span class=\"_ _2\"></span>modifica <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>domicilio social <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>compa\u00f1\u00eda a <span class=\"_ _2\"></span>Calle <span class=\"_ _2\"></span>Vel\u00e1zquez, n\u00famero <span class=\"_ _2\"></span>157, 4\u00ba <span class=\"_ _1\"></span>A <span class=\"_ _3\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>Madrid<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>(Espa\u00f1a), <span class=\"_ _1\"></span>siendo <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>anterior <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>establecido <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>C<span class=\"_ _2\"></span>alle <span class=\"_ _3\"></span>Pr\u00edncipe <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>Vergara, <span class=\"_ _1\"></span>n\u00famero 132 de Madrid (Espa\u00f1a). El ejercicio social de la <span class=\"_ _2\"></span>Sociedad comienza el <span class=\"_ _2\"></span>1 de <span class=\"_ _2\"></span>enero y finaliza el <span class=\"_ _2\"></span>31 de diciembre de c<span class=\"_ _2\"></span>ada a\u00f1o. <span class=\"_ _1c\"> </span>La <span class=\"_ _1c\"> </span>actividad <span class=\"_ _1c\"> </span>principal <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span><span class=\"ff8\">ATRYS <span class=\"_ _1c\"> </span>HEALTH, <span class=\"_ _1c\"> </span>S.A <span class=\"_ _1d\"> </span></span>es <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>diagn\u00f3stico, <span class=\"_ _1c\"> </span>pron\u00f3stico <span class=\"_ _1c\"> </span>e investigaci\u00f3n <span class=\"_ _1e\"> </span>del <span class=\"_ _1e\"> </span>c\u00e1ncer  y <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>las <span class=\"_ _1e\"> </span>lesiones <span class=\"_ _1e\"> </span>precanc<span class=\"_ _0\"></span>erosas. <span class=\"_ _1e\"> </span>Su  objeto <span class=\"_ _1e\"> </span>social <span class=\"_ _1e\"> </span>consiste <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>la prestaci\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>servicios, <span class=\"_ _4\"> </span>la <span class=\"_ _8\"> </span>comercializaci\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>p<span class=\"_ _2\"></span>roductos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>\u00e1rea <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>salud <span class=\"_ _8\"> </span>humana <span class=\"_ _8\"> </span>y<span class=\"_ _2\"></span> animal, <span class=\"_ _2\"></span>dirigidos <span class=\"_ _6\"></span>al <span class=\"_ _2\"></span>diagn\u00f3stico <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>pron\u00f3stico <span class=\"_ _6\"></span>personalizado, as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _2\"></span>cualquier <span class=\"_ _6\"></span>otra <span class=\"_ _2\"></span>actividad encaminada <span class=\"_ _1c\"> </span>a  la <span class=\"_ _1c\"> </span>investigaci\u00f3n <span class=\"_ _1c\"> </span>y <span class=\"_ _1c\"> </span>desarrollo <span class=\"_ _1c\"> </span>biom\u00e9dico. <span class=\"_ _1c\"> </span>Adicionalmente, <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>Grupo <span class=\"_ _1c\"> </span>presta servicios de prevenci\u00f3n de riesgos laborales a trav\u00e9s de las subsidiarias. ATRYS HE<span class=\"_ _2\"></span>ALTH, <span class=\"_ _2\"></span>S.A <span class=\"ff2\">es <span class=\"_ _2\"></span>cabecera d<span class=\"_ _2\"></span>e un <span class=\"_ _2\"></span>grupo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>sociedades, <span class=\"_ _2\"></span>nacionales <span class=\"_ _2\"></span>e int<span class=\"_ _2\"></span>ernacionales, </span>que constituyen <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>Atrys (en <span class=\"_ _2\"></span>adelante <span class=\"_ _2\"></span>\"el <span class=\"_ _2\"></span>Grupo\"). <span class=\"_ _2\"></span>M\u00e1s <span class=\"_ _2\"></span>adelante, me<span class=\"_ _2\"></span>diante una <span class=\"_ _2\"></span>tabla <span class=\"_ _2\"></span>se describen <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>sociedades <span class=\"_ _9\"></span>que <span class=\"_ _5\"></span>conforman <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Grupo, <span class=\"_ _9\"></span>as\u00ed <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>su <span class=\"_ _9\"></span>objeto <span class=\"_ _5\"></span>social <span class=\"_ _5\"></span>principal, <span class=\"_ _5\"></span>pa\u00eds, patrimonio <span class=\"_ _1f\"> </span>neto, <span class=\"_ _1f\"> </span>el <span class=\"_ _1f\"> </span>porcentaje <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>participaci\u00f3n <span class=\"_ _1f\"> </span>efectivo <span class=\"_ _1f\"> </span>del <span class=\"_ _1f\"> </span>Grupo <span class=\"_ _1f\"> </span>y <span class=\"_ _1f\"> </span>su <span class=\"_ _1f\"> </span>m\u00e9todo <span class=\"_ _1f\"> </span>de consolidaci\u00f3n. Las <span class=\"_ _20\"> </span>cuentas <span class=\"_ _20\"> </span>anuales <span class=\"_ _20\"> </span>consolidadas <span class=\"_ _20\"> </span>del <span class=\"_ _20\"> </span>Grupo <span class=\"_ _20\"> </span>han <span class=\"_ _20\"> </span>sido <span class=\"_ _1f\"> </span>for<span class=\"_ _0\"></span>muladas <span class=\"_ _20\"> </span>por <span class=\"_ _20\"> </span>el <span class=\"_ _20\"> </span>Consejo <span class=\"_ _20\"> </span>de Administraci\u00f3n de la Sociedad Dominante en su reuni\u00f3n celebrada el 27 de marzo de 2026, e<span class=\"_ _2\"></span>n formato electr\u00f3nico <span class=\"_ _0\"></span>\u00fanico europeo, siguiendo <span class=\"_ _0\"></span>los lineamientos del Reglamento <span class=\"_ _0\"></span>Delegado (EU) 2019/815.    Sociedades incluidas en el Per\u00edmetr<span class=\"_ _0\"></span>o de Consolidaci\u00f3n<span class=\"_ _2\"></span> El detalle de las sociedades incluidas en el per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de integraci\u00f3n global a 31 de diciembre de 2025 es el siguiente: Sociedad Segmento<span class=\"_ _0\"></span> Pa\u00eds % Participa<span class=\"_ _0\"></span>ci\u00f3n Objeto soc<span class=\"_ _0\"></span>ial Tenedora D<span class=\"_ _0\"></span>irecta PN 31.<span class=\"ls6\">12<span class=\"_ _0\"></span><span class=\"ls0\">.2025 (Se<span class=\"_ _0\"></span>g\u00fan </span></span>estados fin<span class=\"_ _0\"></span>ancieros individuale<span class=\"_ _0\"></span>s en miles<span class=\"_ _0\"></span> de euros) Atrys Healt<span class=\"_ _0\"></span>h, S.A.  Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Espa\u00f1a - Diagn\u00f3stic<span class=\"_ _0\"></span>o, pron\u00f3<span class=\"_ _0\"></span>stico e inve<span class=\"_ _0\"></span>stigaci\u00f3<span class=\"_ _0\"></span>n c\u00e1ncer - 2<span class=\"ls7\">03</span>.<span class=\"ls7\">196</span> Atrys Healt<span class=\"_ _0\"></span>h Interna<span class=\"_ _0\"></span>tional, S.A<span class=\"_ _0\"></span>.U. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Espa\u00f1a 100% Holding. Pr<span class=\"_ _0\"></span>estaci\u00f3<span class=\"_ _0\"></span>n de servic<span class=\"_ _0\"></span>ios en salu<span class=\"_ _0\"></span>d. Atrys Healt<span class=\"_ _0\"></span>h, S.A. (40.7<span class=\"ls6\">34</span>)<span class=\"_ _0\"></span> Ediagnost<span class=\"_ _0\"></span>ic-Cl\u00ednica Virt<span class=\"_ _0\"></span>ual de Es<span class=\"_ _0\"></span>peciali<span class=\"_ _0\"></span>dades M\u00e9dicas, S<span class=\"_ _0\"></span>.L.U. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Espa\u00f1a 100% Servicios ac<span class=\"_ _0\"></span>tividade<span class=\"_ _0\"></span>s m\u00e9dicas v<span class=\"_ _0\"></span>\u00eda Telem<span class=\"_ _0\"></span>edicina Atrys Healt<span class=\"_ _0\"></span>h, S.A. 181 Institut M\u00e8<span class=\"_ _0\"></span>dic D'Oncor<span class=\"_ _0\"></span>adiotera<span class=\"_ _0\"></span>pia, S.L.U. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Espa\u00f1a 100% Servicios de r<span class=\"_ _0\"></span>adiotera<span class=\"_ _0\"></span>pia onc<span class=\"_ _0\"></span>ol\u00f3gica. Atrys Healt<span class=\"_ _0\"></span>h, S.A. 2.3<span class=\"ls6\">09</span> Llebalust Pa<span class=\"_ _0\"></span>tolog\u00eda, S.<span class=\"_ _0\"></span>L.U. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Espa\u00f1a 100% Servicios m\u00e9<span class=\"_ _0\"></span>dicos <span class=\"_ _0\"></span>de anatom\u00eda <span class=\"_ _0\"></span>patol\u00f3g<span class=\"_ _0\"></span>ica Atrys Healt<span class=\"_ _0\"></span>h, S.A. (226) ASPY Glo<span class=\"_ _0\"></span>bal Service<span class=\"_ _0\"></span>s S.A.U. Medicina Pre<span class=\"_ _0\"></span>venci\u00f3n Espa\u00f1a 100% Holding. Atrys Healt<span class=\"_ _0\"></span>h, S.A. 3<span class=\"ls7\">8.</span>522 ASPY Preve<span class=\"_ _0\"></span>nci\u00f3n S.L<span class=\"_ _0\"></span>.U. Medicina Pre<span class=\"_ _0\"></span>venci\u00f3n Espa\u00f1a 100% Prevenci\u00f3n <span class=\"_ _0\"></span>de riesgos <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>aborales. ASPY Glo<span class=\"_ _0\"></span>bal Service<span class=\"_ _0\"></span>s S.A.U.<span class=\"_ _0\"></span>                     <span class=\"_ _0\"></span>     9.298<span class=\"_ _0\"></span> ASPY Salud<span class=\"_ _0\"></span> Global S.<span class=\"_ _0\"></span>L.U. Medicina Pre<span class=\"_ _0\"></span>venci\u00f3n Espa\u00f1a 100% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de salud. ASPY Glo<span class=\"_ _0\"></span>bal Service<span class=\"_ _0\"></span>s S.A.U.<span class=\"_ _0\"></span> 101 ASPY Forma<span class=\"_ _0\"></span>ci\u00f3n S.<span class=\"_ _0\"></span>L.U. Medicina Pre<span class=\"_ _0\"></span>venci\u00f3n Espa\u00f1a 100% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de formaci<span class=\"_ _0\"></span>\u00f3n. ASPY Salud<span class=\"_ _0\"></span> Global S.<span class=\"_ _0\"></span>L.U. 2.<span class=\"ls0\">097 </span>Global Tele<span class=\"_ _0\"></span>med Sy<span class=\"_ _0\"></span>stems, A.G. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Suiza 100% Holding. Atrys Healt<span class=\"_ _0\"></span>h Interna<span class=\"_ _0\"></span>tional, S.A<span class=\"_ _0\"></span>.U. 3.125 Atrys Colom<span class=\"_ _0\"></span>bia, S.A<span class=\"_ _0\"></span>.S. (***) Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Colombia 50,09% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de teleme<span class=\"_ _0\"></span>dicina. Ediagnost<span class=\"_ _0\"></span>ic-Cl\u00ednica Virt<span class=\"_ _0\"></span>ual de Es<span class=\"_ _0\"></span>peciali<span class=\"_ _0\"></span>dades M\u00e9dicas, S<span class=\"_ _0\"></span>.L.U. 4.<span class=\"ls0\">752 </span>Axismed Ges<span class=\"_ _0\"></span>tao Pre<span class=\"_ _0\"></span>ventiva de Sa<span class=\"_ _0\"></span>ude, S<span class=\"_ _0\"></span>.A. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Brasil 100% Medicina pr<span class=\"_ _0\"></span>eventiva.<span class=\"_ _0\"></span> Atrys Healt<span class=\"_ _0\"></span>h Interna<span class=\"_ _0\"></span>tional, S.A<span class=\"_ _0\"></span>.U. (1.971) ITMS Do B<span class=\"_ _0\"></span>rasil Telem<span class=\"_ _0\"></span>edicina Fir<span class=\"_ _0\"></span>eli Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Brasil 100% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de teleme<span class=\"_ _0\"></span>dicina. Global Tele<span class=\"_ _0\"></span>med Sy<span class=\"_ _0\"></span>stem, A.G. (600) Atrys Per\u00fa, S.<span class=\"_ _0\"></span>A. (*) Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Per\u00fa<span class=\"ls0\"> </span>99,5% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de teleme<span class=\"_ _0\"></span>dicina. Global Tele<span class=\"_ _0\"></span>med Sy<span class=\"_ _0\"></span>stem, A.G. 5 Atrys Healt<span class=\"_ _0\"></span>h Holdi<span class=\"_ _0\"></span>ng SPA Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Chile 100% Holding. Pr<span class=\"_ _0\"></span>estaci\u00f3<span class=\"_ _0\"></span>n servicios <span class=\"_ _0\"></span>telemedic<span class=\"_ _0\"></span>ina. Global Tele<span class=\"_ _0\"></span>med Sy<span class=\"_ _0\"></span>stem, A.G. 5.<span class=\"ls0\">022 </span>Servicios M\u00e9<span class=\"_ _0\"></span>dicos <span class=\"_ _0\"></span>Ambulator<span class=\"_ _0\"></span>ios Atrys Health Chile<span class=\"_ _0\"></span> SpA Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Chile 100% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de teleme<span class=\"_ _0\"></span>dicina. Atrys Healt<span class=\"_ _0\"></span>h Holdi<span class=\"_ _0\"></span>ng SPA 13.005 SMA Atrys <span class=\"_ _0\"></span>Health Ch<span class=\"_ _0\"></span>ile Dos Sp<span class=\"_ _0\"></span>A Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Chile 100% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de teleme<span class=\"_ _0\"></span>dicina Atrys Healt<span class=\"_ _0\"></span>h Holdi<span class=\"_ _0\"></span>ng SPA 20<span class=\"ls0\"> </span>Servicios <span class=\"_ _0\"></span>Atrys Heal<span class=\"_ _0\"></span>th Chile S<span class=\"_ _0\"></span>pA Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Chile 100% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de teleme<span class=\"_ _0\"></span>dicina. Atrys Healt<span class=\"_ _0\"></span>h Holdi<span class=\"_ _0\"></span>ng SPA (<span class=\"ls6\">1.<span class=\"ls7\">023</span></span>) Atrys Portu<span class=\"_ _0\"></span>gal S.G.P.S.  Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Portugal 95,01% Holding. Atrys Healt<span class=\"_ _0\"></span>h, S.A. 1.<span class=\"ls0\">1</span>22<span class=\"_ _0\"></span><span class=\"ls0\"> </span>HCS Hospita<span class=\"_ _0\"></span>l Cir\u00farg<span class=\"_ _0\"></span>ico de S\u00e9<span class=\"_ _0\"></span>tubal S.A. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Portugal 100% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de salud. Atrys Portu<span class=\"_ _0\"></span>gal S.G.P<span class=\"_ _0\"></span>.S. 9<span class=\"ls7\">32</span> Atrys Portu<span class=\"_ _0\"></span>gal Equi<span class=\"_ _0\"></span>pamentos <span class=\"_ _0\"></span>Lda. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Portugal 100% Mantenimie<span class=\"_ _0\"></span>nto y ges<span class=\"_ _0\"></span>ti\u00f3n de e<span class=\"_ _0\"></span>quipos m\u00e9di<span class=\"_ _0\"></span>cos. Atrys Portu<span class=\"_ _0\"></span>gal S.G.P<span class=\"_ _0\"></span>.S. 702 Atrys Portu<span class=\"_ _0\"></span>gal Dia<span class=\"_ _0\"></span>gnostico, <span class=\"_ _0\"></span>LDA Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Portugal 100% Servicios m\u00e9<span class=\"_ _0\"></span>dicos <span class=\"_ _0\"></span>de radiolog<span class=\"_ _0\"></span>\u00eda y diagn\u00f3st<span class=\"_ _0\"></span>ico de imag<span class=\"_ _0\"></span>en. Atrys Portu<span class=\"_ _0\"></span>gal S.G.P<span class=\"_ _0\"></span>.S. (475) Atrys Portu<span class=\"_ _0\"></span>gal Medic<span class=\"_ _0\"></span>ina Molecu<span class=\"_ _0\"></span>lar Port<span class=\"_ _0\"></span>o, S.A. (**) Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Portugal 40% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>Medicina N<span class=\"_ _0\"></span>uclear Atrys Portu<span class=\"_ _0\"></span>gal S.G.P<span class=\"_ _0\"></span>.S. 1.845 Atrys Portu<span class=\"_ _0\"></span>gal Medic<span class=\"_ _0\"></span>ina Molecu<span class=\"_ _0\"></span>lar Bra<span class=\"_ _0\"></span>ga, L.D.A. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Portugal 100% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>Medicina N<span class=\"_ _0\"></span>uclear Atrys Portu<span class=\"_ _0\"></span>gal S.G.P<span class=\"_ _0\"></span>.S. 310 Atrys Portu<span class=\"_ _0\"></span>gal Centr<span class=\"_ _0\"></span>o M\u00e9dico <span class=\"_ _0\"></span>Avan\u00e7ad<span class=\"_ _0\"></span>o, S.A. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Portugal 100% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de salud. Atrys Portu<span class=\"_ _0\"></span>gal S.G.P<span class=\"_ _0\"></span>.S. (2.904) Genetyca ICM<span class=\"_ _0\"></span> S.A. (**<span class=\"_ _0\"></span>**) Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Portugal 90% Pruebas de <span class=\"_ _0\"></span>diagn\u00f3stic<span class=\"_ _0\"></span>o gen\u00e9tico<span class=\"_ _0\"></span> y preve<span class=\"_ _0\"></span>nci\u00f3n. Atrys Portu<span class=\"_ _0\"></span>gal Centr<span class=\"_ _0\"></span>o M\u00e9dico <span class=\"_ _0\"></span>Avan\u00e7ad<span class=\"_ _0\"></span>o, S.A. 1.160 Lenicare <span class=\"_ _0\"></span>LDA. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Portugal 80% Servicios de r<span class=\"_ _0\"></span>adiotera<span class=\"_ _0\"></span>pia onc<span class=\"_ _0\"></span>ol\u00f3gica. Atrys Portu<span class=\"_ _0\"></span>gal S.G.P<span class=\"_ _0\"></span>.S. (1.7<span class=\"ls7\">59</span>) SIMM Molec<span class=\"_ _1\"></span>u<span class=\"_ _2\"></span>lar, S.L.U<span class=\"_ _0\"></span>. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Espa\u00f1a 100% Servicios m\u00e9<span class=\"_ _0\"></span>dicos <span class=\"_ _0\"></span>de medicina n<span class=\"_ _0\"></span>uclear <span class=\"_ _0\"></span>y molecular Atrys Healt<span class=\"_ _0\"></span>h, S.A. 3.0<span class=\"ls6\">59</span> Bienzobas S<span class=\"_ _0\"></span>alud, S.<span class=\"_ _0\"></span>L.U. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Espa\u00f1a 100% Servicios de <span class=\"_ _0\"></span>oncolog\u00ed<span class=\"_ _0\"></span>a m\u00e9dica<span class=\"_ _0\"></span> Atrys Healt<span class=\"_ _0\"></span>h, S.A.. 8<span class=\"ls7\">1.</span>6<span class=\"ls7\">26</span> Initia Onco<span class=\"_ _0\"></span>log\u00eda, S.L<span class=\"_ _0\"></span>.U. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Espa\u00f1a 100% Servicios m\u00e9<span class=\"_ _0\"></span>dicos <span class=\"_ _0\"></span>de oncolog\u00eda<span class=\"_ _0\"></span> Bienzobas S<span class=\"_ _0\"></span>alud. S.<span class=\"_ _0\"></span>L.U. 1.841 Initia Resear<span class=\"_ _0\"></span>ch, S.L. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Espa\u00f1a 70% Servicios m\u00e9<span class=\"_ _0\"></span>dicos <span class=\"_ _0\"></span>de oncolog\u00eda<span class=\"_ _0\"></span> Bienzobas S<span class=\"_ _0\"></span>alud. S.<span class=\"_ _0\"></span>LU 38<span class=\"ls0\"> </span>Gefarma, S.<span class=\"_ _0\"></span>A.P.I. de C<span class=\"_ _0\"></span>.V. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n M\u00e9xico 100% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de salud. Bienzobas S<span class=\"_ _0\"></span>alud. S.<span class=\"_ _0\"></span>LU 3.<span class=\"ls7\">74<span class=\"ls0\">3 </span></span>(*) El 0,5% re<span class=\"_ _1\"></span>s<span class=\"_ _2\"></span>tante pert<span class=\"_ _0\"></span>enece a A<span class=\"_ _0\"></span>trys Health H<span class=\"_ _0\"></span>olding SP<span class=\"_ _0\"></span>A. (**) El 6<span class=\"_ _0\"></span>0% restante <span class=\"_ _0\"></span>pertenece a <span class=\"_ _0\"></span>Atrys P<span class=\"_ _0\"></span>ortugal Medicina<span class=\"_ _0\"></span> Molec<span class=\"_ _0\"></span>ular Braga, <span class=\"_ _1\"></span>L<span class=\"_ _2\"></span>.D.A. (***) El <span class=\"_ _0\"></span>49,91% re<span class=\"_ _0\"></span>stante perten<span class=\"_ _0\"></span>ece a G<span class=\"_ _0\"></span>lobal Teleme<span class=\"_ _1\"></span>d<span class=\"_ _2\"></span> System<span class=\"_ _0\"></span>s AG.  (****) El 1<span class=\"_ _0\"></span>0% restan<span class=\"_ _0\"></span>te pertenece <span class=\"_ _0\"></span>a Atrys <span class=\"_ _0\"></span>Health, S.<span class=\"_ _0\"></span>A<span class=\"_ _4b\"> </span>Las variaciones en el per\u00edmetro de consolidaci\u00f3n para ambos ejercicios se explican con de<span class=\"_ _0\"></span>talle en la Nota 4. ",
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  },
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   "value": "ATRYS HEALTH, S.A (en adelante, \u201cla Sociedad Dominante\u201d)",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-540": {
   "value": "ATRYS HEALTH, S.A (en adelante, \u201cla Sociedad Dominante\u201d)",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "ATRYS HEALTH, S.A (en adelante, \u201cla Sociedad Dominante\u201d)",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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  "fact-484": {
   "value": "Madrid",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
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  "fact-541": {
   "value": "(Espa\u00f1a)",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "(Espa\u00f1a)",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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  "fact-482": {
   "value": "sociedad  an\u00f3nima",
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    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
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  "fact-483": {
   "value": "Calle Vel\u00e1zquez, n\u00famero 157, 4\u00ba A",
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    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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  "fact-488": {
   "value": "Sociedades incluidas en el Per\u00edmetr<span class=\"_ _0\"></span>o de Consolidaci\u00f3n<span class=\"_ _2\"></span> El detalle de las sociedades incluidas en el per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de integraci\u00f3n global a 31 de diciembre de 2025 es el siguiente: Sociedad Segmento<span class=\"_ _0\"></span> Pa\u00eds % Participa<span class=\"_ _0\"></span>ci\u00f3n Objeto soc<span class=\"_ _0\"></span>ial Tenedora D<span class=\"_ _0\"></span>irecta PN 31.<span class=\"ls6\">12<span class=\"_ _0\"></span><span class=\"ls0\">.2025 (Se<span class=\"_ _0\"></span>g\u00fan </span></span>estados fin<span class=\"_ _0\"></span>ancieros individuale<span class=\"_ _0\"></span>s en miles<span class=\"_ _0\"></span> de euros) Atrys Healt<span class=\"_ _0\"></span>h, S.A.  Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Espa\u00f1a - Diagn\u00f3stic<span class=\"_ _0\"></span>o, pron\u00f3<span class=\"_ _0\"></span>stico e inve<span class=\"_ _0\"></span>stigaci\u00f3<span class=\"_ _0\"></span>n c\u00e1ncer - 2<span class=\"ls7\">03</span>.<span class=\"ls7\">196</span> Atrys Healt<span class=\"_ _0\"></span>h Interna<span class=\"_ _0\"></span>tional, S.A<span class=\"_ _0\"></span>.U. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Espa\u00f1a 100% Holding. Pr<span class=\"_ _0\"></span>estaci\u00f3<span class=\"_ _0\"></span>n de servic<span class=\"_ _0\"></span>ios en salu<span class=\"_ _0\"></span>d. Atrys Healt<span class=\"_ _0\"></span>h, S.A. (40.7<span class=\"ls6\">34</span>)<span class=\"_ _0\"></span> Ediagnost<span class=\"_ _0\"></span>ic-Cl\u00ednica Virt<span class=\"_ _0\"></span>ual de Es<span class=\"_ _0\"></span>peciali<span class=\"_ _0\"></span>dades M\u00e9dicas, S<span class=\"_ _0\"></span>.L.U. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Espa\u00f1a 100% Servicios ac<span class=\"_ _0\"></span>tividade<span class=\"_ _0\"></span>s m\u00e9dicas v<span class=\"_ _0\"></span>\u00eda Telem<span class=\"_ _0\"></span>edicina Atrys Healt<span class=\"_ _0\"></span>h, S.A. 181 Institut M\u00e8<span class=\"_ _0\"></span>dic D'Oncor<span class=\"_ _0\"></span>adiotera<span class=\"_ _0\"></span>pia, S.L.U. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Espa\u00f1a 100% Servicios de r<span class=\"_ _0\"></span>adiotera<span class=\"_ _0\"></span>pia onc<span class=\"_ _0\"></span>ol\u00f3gica. Atrys Healt<span class=\"_ _0\"></span>h, S.A. 2.3<span class=\"ls6\">09</span> Llebalust Pa<span class=\"_ _0\"></span>tolog\u00eda, S.<span class=\"_ _0\"></span>L.U. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Espa\u00f1a 100% Servicios m\u00e9<span class=\"_ _0\"></span>dicos <span class=\"_ _0\"></span>de anatom\u00eda <span class=\"_ _0\"></span>patol\u00f3g<span class=\"_ _0\"></span>ica Atrys Healt<span class=\"_ _0\"></span>h, S.A. (226) ASPY Glo<span class=\"_ _0\"></span>bal Service<span class=\"_ _0\"></span>s S.A.U. Medicina Pre<span class=\"_ _0\"></span>venci\u00f3n Espa\u00f1a 100% Holding. Atrys Healt<span class=\"_ _0\"></span>h, S.A. 3<span class=\"ls7\">8.</span>522 ASPY Preve<span class=\"_ _0\"></span>nci\u00f3n S.L<span class=\"_ _0\"></span>.U. Medicina Pre<span class=\"_ _0\"></span>venci\u00f3n Espa\u00f1a 100% Prevenci\u00f3n <span class=\"_ _0\"></span>de riesgos <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>aborales. ASPY Glo<span class=\"_ _0\"></span>bal Service<span class=\"_ _0\"></span>s S.A.U.<span class=\"_ _0\"></span>                     <span class=\"_ _0\"></span>     9.298<span class=\"_ _0\"></span> ASPY Salud<span class=\"_ _0\"></span> Global S.<span class=\"_ _0\"></span>L.U. Medicina Pre<span class=\"_ _0\"></span>venci\u00f3n Espa\u00f1a 100% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de salud. ASPY Glo<span class=\"_ _0\"></span>bal Service<span class=\"_ _0\"></span>s S.A.U.<span class=\"_ _0\"></span> 101 ASPY Forma<span class=\"_ _0\"></span>ci\u00f3n S.<span class=\"_ _0\"></span>L.U. Medicina Pre<span class=\"_ _0\"></span>venci\u00f3n Espa\u00f1a 100% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de formaci<span class=\"_ _0\"></span>\u00f3n. ASPY Salud<span class=\"_ _0\"></span> Global S.<span class=\"_ _0\"></span>L.U. 2.<span class=\"ls0\">097 </span>Global Tele<span class=\"_ _0\"></span>med Sy<span class=\"_ _0\"></span>stems, A.G. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Suiza 100% Holding. Atrys Healt<span class=\"_ _0\"></span>h Interna<span class=\"_ _0\"></span>tional, S.A<span class=\"_ _0\"></span>.U. 3.125 Atrys Colom<span class=\"_ _0\"></span>bia, S.A<span class=\"_ _0\"></span>.S. (***) Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Colombia 50,09% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de teleme<span class=\"_ _0\"></span>dicina. Ediagnost<span class=\"_ _0\"></span>ic-Cl\u00ednica Virt<span class=\"_ _0\"></span>ual de Es<span class=\"_ _0\"></span>peciali<span class=\"_ _0\"></span>dades M\u00e9dicas, S<span class=\"_ _0\"></span>.L.U. 4.<span class=\"ls0\">752 </span>Axismed Ges<span class=\"_ _0\"></span>tao Pre<span class=\"_ _0\"></span>ventiva de Sa<span class=\"_ _0\"></span>ude, S<span class=\"_ _0\"></span>.A. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Brasil 100% Medicina pr<span class=\"_ _0\"></span>eventiva.<span class=\"_ _0\"></span> Atrys Healt<span class=\"_ _0\"></span>h Interna<span class=\"_ _0\"></span>tional, S.A<span class=\"_ _0\"></span>.U. (1.971) ITMS Do B<span class=\"_ _0\"></span>rasil Telem<span class=\"_ _0\"></span>edicina Fir<span class=\"_ _0\"></span>eli Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Brasil 100% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de teleme<span class=\"_ _0\"></span>dicina. Global Tele<span class=\"_ _0\"></span>med Sy<span class=\"_ _0\"></span>stem, A.G. (600) Atrys Per\u00fa, S.<span class=\"_ _0\"></span>A. (*) Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Per\u00fa<span class=\"ls0\"> </span>99,5% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de teleme<span class=\"_ _0\"></span>dicina. Global Tele<span class=\"_ _0\"></span>med Sy<span class=\"_ _0\"></span>stem, A.G. 5 Atrys Healt<span class=\"_ _0\"></span>h Holdi<span class=\"_ _0\"></span>ng SPA Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Chile 100% Holding. Pr<span class=\"_ _0\"></span>estaci\u00f3<span class=\"_ _0\"></span>n servicios <span class=\"_ _0\"></span>telemedic<span class=\"_ _0\"></span>ina. Global Tele<span class=\"_ _0\"></span>med Sy<span class=\"_ _0\"></span>stem, A.G. 5.<span class=\"ls0\">022 </span>Servicios M\u00e9<span class=\"_ _0\"></span>dicos <span class=\"_ _0\"></span>Ambulator<span class=\"_ _0\"></span>ios Atrys Health Chile<span class=\"_ _0\"></span> SpA Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Chile 100% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de teleme<span class=\"_ _0\"></span>dicina. Atrys Healt<span class=\"_ _0\"></span>h Holdi<span class=\"_ _0\"></span>ng SPA 13.005 SMA Atrys <span class=\"_ _0\"></span>Health Ch<span class=\"_ _0\"></span>ile Dos Sp<span class=\"_ _0\"></span>A Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Chile 100% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de teleme<span class=\"_ _0\"></span>dicina Atrys Healt<span class=\"_ _0\"></span>h Holdi<span class=\"_ _0\"></span>ng SPA 20<span class=\"ls0\"> </span>Servicios <span class=\"_ _0\"></span>Atrys Heal<span class=\"_ _0\"></span>th Chile S<span class=\"_ _0\"></span>pA Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Chile 100% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de teleme<span class=\"_ _0\"></span>dicina. Atrys Healt<span class=\"_ _0\"></span>h Holdi<span class=\"_ _0\"></span>ng SPA (<span class=\"ls6\">1.<span class=\"ls7\">023</span></span>) Atrys Portu<span class=\"_ _0\"></span>gal S.G.P.S.  Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Portugal 95,01% Holding. Atrys Healt<span class=\"_ _0\"></span>h, S.A. 1.<span class=\"ls0\">1</span>22<span class=\"_ _0\"></span><span class=\"ls0\"> </span>HCS Hospita<span class=\"_ _0\"></span>l Cir\u00farg<span class=\"_ _0\"></span>ico de S\u00e9<span class=\"_ _0\"></span>tubal S.A. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Portugal 100% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de salud. Atrys Portu<span class=\"_ _0\"></span>gal S.G.P<span class=\"_ _0\"></span>.S. 9<span class=\"ls7\">32</span> Atrys Portu<span class=\"_ _0\"></span>gal Equi<span class=\"_ _0\"></span>pamentos <span class=\"_ _0\"></span>Lda. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Portugal 100% Mantenimie<span class=\"_ _0\"></span>nto y ges<span class=\"_ _0\"></span>ti\u00f3n de e<span class=\"_ _0\"></span>quipos m\u00e9di<span class=\"_ _0\"></span>cos. Atrys Portu<span class=\"_ _0\"></span>gal S.G.P<span class=\"_ _0\"></span>.S. 702 Atrys Portu<span class=\"_ _0\"></span>gal Dia<span class=\"_ _0\"></span>gnostico, <span class=\"_ _0\"></span>LDA Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Portugal 100% Servicios m\u00e9<span class=\"_ _0\"></span>dicos <span class=\"_ _0\"></span>de radiolog<span class=\"_ _0\"></span>\u00eda y diagn\u00f3st<span class=\"_ _0\"></span>ico de imag<span class=\"_ _0\"></span>en. Atrys Portu<span class=\"_ _0\"></span>gal S.G.P<span class=\"_ _0\"></span>.S. (475) Atrys Portu<span class=\"_ _0\"></span>gal Medic<span class=\"_ _0\"></span>ina Molecu<span class=\"_ _0\"></span>lar Port<span class=\"_ _0\"></span>o, S.A. (**) Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Portugal 40% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>Medicina N<span class=\"_ _0\"></span>uclear Atrys Portu<span class=\"_ _0\"></span>gal S.G.P<span class=\"_ _0\"></span>.S. 1.845 Atrys Portu<span class=\"_ _0\"></span>gal Medic<span class=\"_ _0\"></span>ina Molecu<span class=\"_ _0\"></span>lar Bra<span class=\"_ _0\"></span>ga, L.D.A. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Portugal 100% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>Medicina N<span class=\"_ _0\"></span>uclear Atrys Portu<span class=\"_ _0\"></span>gal S.G.P<span class=\"_ _0\"></span>.S. 310 Atrys Portu<span class=\"_ _0\"></span>gal Centr<span class=\"_ _0\"></span>o M\u00e9dico <span class=\"_ _0\"></span>Avan\u00e7ad<span class=\"_ _0\"></span>o, S.A. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Portugal 100% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de salud. Atrys Portu<span class=\"_ _0\"></span>gal S.G.P<span class=\"_ _0\"></span>.S. (2.904) Genetyca ICM<span class=\"_ _0\"></span> S.A. (**<span class=\"_ _0\"></span>**) Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Portugal 90% Pruebas de <span class=\"_ _0\"></span>diagn\u00f3stic<span class=\"_ _0\"></span>o gen\u00e9tico<span class=\"_ _0\"></span> y preve<span class=\"_ _0\"></span>nci\u00f3n. Atrys Portu<span class=\"_ _0\"></span>gal Centr<span class=\"_ _0\"></span>o M\u00e9dico <span class=\"_ _0\"></span>Avan\u00e7ad<span class=\"_ _0\"></span>o, S.A. 1.160 Lenicare <span class=\"_ _0\"></span>LDA. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Portugal 80% Servicios de r<span class=\"_ _0\"></span>adiotera<span class=\"_ _0\"></span>pia onc<span class=\"_ _0\"></span>ol\u00f3gica. Atrys Portu<span class=\"_ _0\"></span>gal S.G.P<span class=\"_ _0\"></span>.S. (1.7<span class=\"ls7\">59</span>) SIMM Molec<span class=\"_ _1\"></span>u<span class=\"_ _2\"></span>lar, S.L.U<span class=\"_ _0\"></span>. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Espa\u00f1a 100% Servicios m\u00e9<span class=\"_ _0\"></span>dicos <span class=\"_ _0\"></span>de medicina n<span class=\"_ _0\"></span>uclear <span class=\"_ _0\"></span>y molecular Atrys Healt<span class=\"_ _0\"></span>h, S.A. 3.0<span class=\"ls6\">59</span> Bienzobas S<span class=\"_ _0\"></span>alud, S.<span class=\"_ _0\"></span>L.U. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Espa\u00f1a 100% Servicios de <span class=\"_ _0\"></span>oncolog\u00ed<span class=\"_ _0\"></span>a m\u00e9dica<span class=\"_ _0\"></span> Atrys Healt<span class=\"_ _0\"></span>h, S.A.. 8<span class=\"ls7\">1.</span>6<span class=\"ls7\">26</span> Initia Onco<span class=\"_ _0\"></span>log\u00eda, S.L<span class=\"_ _0\"></span>.U. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Espa\u00f1a 100% Servicios m\u00e9<span class=\"_ _0\"></span>dicos <span class=\"_ _0\"></span>de oncolog\u00eda<span class=\"_ _0\"></span> Bienzobas S<span class=\"_ _0\"></span>alud. S.<span class=\"_ _0\"></span>L.U. 1.841 Initia Resear<span class=\"_ _0\"></span>ch, S.L. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n Espa\u00f1a 70% Servicios m\u00e9<span class=\"_ _0\"></span>dicos <span class=\"_ _0\"></span>de oncolog\u00eda<span class=\"_ _0\"></span> Bienzobas S<span class=\"_ _0\"></span>alud. S.<span class=\"_ _0\"></span>LU 38<span class=\"ls0\"> </span>Gefarma, S.<span class=\"_ _0\"></span>A.P.I. de C<span class=\"_ _0\"></span>.V. Medicina Prec<span class=\"_ _0\"></span>isi\u00f3n M\u00e9xico 100% Prestaci\u00f3n <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de salud. Bienzobas S<span class=\"_ _0\"></span>alud. S.<span class=\"_ _0\"></span>LU 3.<span class=\"ls7\">74<span class=\"ls0\">3 </span></span>(*) El 0,5% re<span class=\"_ _1\"></span>s<span class=\"_ _2\"></span>tante pert<span class=\"_ _0\"></span>enece a A<span class=\"_ _0\"></span>trys Health H<span class=\"_ _0\"></span>olding SP<span class=\"_ _0\"></span>A. (**) El 6<span class=\"_ _0\"></span>0% restante <span class=\"_ _0\"></span>pertenece a <span class=\"_ _0\"></span>Atrys P<span class=\"_ _0\"></span>ortugal Medicina<span class=\"_ _0\"></span> Molec<span class=\"_ _0\"></span>ular Braga, <span class=\"_ _1\"></span>L<span class=\"_ _2\"></span>.D.A. (***) El <span class=\"_ _0\"></span>49,91% re<span class=\"_ _0\"></span>stante perten<span class=\"_ _0\"></span>ece a G<span class=\"_ _0\"></span>lobal Teleme<span class=\"_ _1\"></span>d<span class=\"_ _2\"></span> System<span class=\"_ _0\"></span>s AG.  (****) El 1<span class=\"_ _0\"></span>0% restan<span class=\"_ _0\"></span>te pertenece <span class=\"_ _0\"></span>a Atrys <span class=\"_ _0\"></span>Health, S.<span class=\"_ _0\"></span>A<span class=\"_ _4b\"> </span>.<span class=\"_ _4b\"> </span>Las variaciones en el per\u00edmetro de consolidaci\u00f3n para ambos ejercicios se explican con de<span class=\"_ _0\"></span>talle en la Nota 4. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "NOTA 2. BASES DE PRESENTACI\u00d3N Y PRINCIPIOS DE CONSOLIDACI\u00d3N<span class=\"ff2\"> </span>a)<span class=\"ff1\"> <span class=\"_ _22\"> </span></span>Imagen fiel<span class=\"ff2\"> </span>Estas <span class=\"_ _2\"></span>Cuentas <span class=\"_ _2\"></span>Anuales <span class=\"_ _2\"></span>C<span class=\"_ _2\"></span>onsolidadas <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>aborado <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>partir <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>regist<span class=\"_ _2\"></span>ros <span class=\"_ _2\"></span>contables <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la Sociedad <span class=\"_ _3\"></span>Dominante <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>sociedades <span class=\"_ _3\"></span>dependientes <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>han <span class=\"_ _3\"></span>preparado <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>conformidad con <span class=\"_ _1\"></span>las Normas <span class=\"_ _0\"></span>Internacionales <span class=\"_ _1\"></span>de I<span class=\"_ _0\"></span>nformaci\u00f3n <span class=\"_ _0\"></span>Financiera <span class=\"_ _0\"></span>adoptadas <span class=\"_ _1\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a Uni\u00f3n <span class=\"_ _1\"></span>Europea <span class=\"_ _0\"></span>(en adelante <span class=\"_ _7\"></span>NIIF-UE), <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>conformidad <span class=\"_ _7\"> </span>con <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>Reglamento <span class=\"_ _7\"> </span>(CE) <span class=\"_ _8\"> </span>n\u00ba <span class=\"_ _8\"> </span>1606/2002 <span class=\"_ _8\"> </span>del <span class=\"_ _7\"> </span>Parlamento Europeo <span class=\"_ _23\"> </span>y <span class=\"_ _23\"> </span>del <span class=\"_ _20\"> </span>Consejo, <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>19 <span class=\"_ _23\"> </span>de <span class=\"_ _20\"> </span>julio <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>2002, <span class=\"_ _20\"> </span>relativo <span class=\"_ _23\"> </span>a <span class=\"_ _23\"> </span>la <span class=\"_ _23\"> </span>aplicaci\u00f3n <span class=\"_ _23\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _23\"> </span>normas internacionales <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>contabilidad, <span class=\"_ _9\"></span>y <span class=\"_ _5\"></span>dem\u00e1s <span class=\"_ _5\"></span>disposiciones <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>marco <span class=\"_ _9\"></span>normat<span class=\"_ _2\"></span>ivo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>informaci\u00f3n financiera <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>resultan <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>objet<span class=\"_ _2\"></span>o <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>mostrar <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>imagen <span class=\"_ _5\"></span>fiel <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>patrimonio consolidado <span class=\"_ _1e\"> </span>y <span class=\"_ _4\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>situaci\u00f3n <span class=\"_ _24\"> </span>financiera <span class=\"_ _24\"> </span>consol<span class=\"_ _2\"></span>idada <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>Atrys <span class=\"_ _24\"> </span>H<span class=\"_ _2\"></span>ealth, <span class=\"_ _24\"> </span>S.A. <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>S<span class=\"_ _2\"></span>ociedades Dependientes <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2025, <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>resultados <span class=\"_ _6\"></span>consolidados <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>sus <span class=\"_ _6\"></span>operaciones, de <span class=\"_ _5\"></span>los <span class=\"_ _9\"></span>flujos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ef<span class=\"_ _2\"></span>ectivo <span class=\"_ _9\"></span>consolidados <span class=\"_ _5\"></span>y <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>c<span class=\"_ _2\"></span>ambios <span class=\"_ _5\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>patrimonio <span class=\"_ _9\"></span>neto <span class=\"_ _9\"></span>consolidados correspondientes al ejercicio anual terminado en dicha fecha En la <span class=\"_ _0\"></span>Nota 3 se re<span class=\"_ _0\"></span>sumen las pol\u00edticas <span class=\"_ _1\"></span>contables<span class=\"_ _2\"></span> y <span class=\"_ _0\"></span>criterios de <span class=\"_ _0\"></span>valoraci\u00f3n m\u00e1s significativos que han sido aplicados en la elaboraci\u00f3n de e<span class=\"_ _0\"></span>stas cuentas anuales consolidadas.<span class=\"_ _2\"></span> b)<span class=\"ff1 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff8\">Moneda funcional y moneda de presentaci\u00f3n </span></span>Estas <span class=\"_ _2\"></span>cuentas <span class=\"_ _2\"></span>anuales <span class=\"_ _2\"></span>consolidadas <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>presentan <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>euros, <span class=\"_ _2\"></span>redondeados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>millar <span class=\"_ _2\"></span>m\u00e1s cercano, siendo el euro la moneda funcional y de presentaci\u00f3n de la Sociedad Dominante. c)<span class=\"ff1 ls0\"> <span class=\"_ _26\"> </span><span class=\"ff8\">Criterio de Materialidad </span></span>En  los  pre<span class=\"_ _0\"></span>sentes  Estados  F<span class=\"_ _0\"></span>inancieros  Consolidados  se <span class=\"_ _1e\"> </span>ha  omitido  a<span class=\"_ _0\"></span>quella  informaci\u00f3n <span class=\"_ _24\"> </span>o<span class=\"_ _2\"></span> desgloses que, <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>requiriendo <span class=\"_ _2\"></span>de det<span class=\"_ _2\"></span>alle por <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>importancia <span class=\"_ _2\"></span>cualitativa, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>han considerado <span class=\"_ _2\"></span>no materiales <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>tienen <span class=\"_ _6\"></span>importancia <span class=\"_ _2\"></span>relativa <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>concepto <span class=\"_ _5\"></span>de <span class=\"_ _2\"></span>Materialidad <span class=\"_ _6\"></span>e importancia <span class=\"_ _8\"> </span>relativa <span class=\"_ _8\"> </span>defi<span class=\"_ _2\"></span>nida <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>marco <span class=\"_ _8\"> </span>conceptual <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _4\"> </span>NIIF, <span class=\"_ _8\"> </span>tomadas <span class=\"_ _8\"> </span>en <span class=\"_ _4\"> </span>los <span class=\"_ _8\"> </span>Estados<span class=\"_ _2\"></span> Financieros Consolidados del Grupo en su conjunto. d)<span class=\"ff1 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff8\">Aspectos <span class=\"_ _24\"> </span>cr\u00edticos  de <span class=\"_ _24\"> </span>la  valorac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _24\"> </span>y  estimaci\u00f3n <span class=\"_ _24\"> </span>de  las <span class=\"_ _24\"> </span>incertidumbres <span class=\"_ _24\"> </span>y  juicios </span></span>relevantes en la aplicaci\u00f3n de pol\u00edticas contables La preparaci\u00f3n de la<span class=\"_ _0\"></span>s Cuentas Anuales Consolidadas de conformidad c<span class=\"_ _0\"></span>on NIIF-UE requiere la<span class=\"_ _2\"></span> adopci\u00f3n de <span class=\"_ _1\"></span>ci<span class=\"_ _2\"></span>ertos juicios y <span class=\"_ _1\"></span>estimaciones que afectan <span class=\"_ _0\"></span>a la aplic<span class=\"_ _0\"></span>aci\u00f3n de <span class=\"_ _0\"></span>las pol\u00edticas contable<span class=\"_ _0\"></span>s y <span class=\"_ _7\"></span>a <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>importes <span class=\"_ _7\"> </span>registrados <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>ciertos <span class=\"_ _7\"> </span>activos, <span class=\"_ _7\"> </span>pasivos, <span class=\"_ _7\"> </span>ingresos <span class=\"_ _7\"> </span>y<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>gastos <span class=\"_ _8\"> </span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>proceso <span class=\"_ _7\"></span>de aplicaci\u00f3n <span class=\"_ _1\"></span>de las <span class=\"_ _0\"></span>pol\u00edticas c<span class=\"_ _0\"></span>ontables <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo. <span class=\"_ _1\"></span>La<span class=\"_ _2\"></span>s e<span class=\"_ _0\"></span>stimaciones <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>constantemente <span class=\"_ _1\"></span>revisadas y <span class=\"_ _1\"></span>est\u00e1n <span class=\"_ _3\"></span>basadas <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>experiencia <span class=\"_ _1\"></span>hist\u00f3rica <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>otros <span class=\"_ _1\"></span>f<span class=\"_ _2\"></span>actores, <span class=\"_ _3\"></span>incluidas <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>expectativas <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>sucesos futuros que se creen razonables bajo estas circunstancias. En <span class=\"_ _20\"> </span>las <span class=\"_ _1f\"> </span>Cuentas <span class=\"_ _20\"> </span>Anuales <span class=\"_ _20\"> </span>Consolidadas, <span class=\"_ _27\"> </span>se <span class=\"_ _20\"> </span>han <span class=\"_ _27\"> </span>utilizado, <span class=\"_ _20\"> </span>ocasionalm<span class=\"_ _2\"></span>ente, <span class=\"_ _20\"> </span>estimaciones realizadas por <span class=\"_ _2\"></span>el \u00f3rgano <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>administraci\u00f3n de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Sociedad Dominante <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>cuantificar algunos activos, <span class=\"_ _1d\"> </span>pasivos, <span class=\"_ _23\"> </span>ingresos, <span class=\"_ _1d\"> </span>gastos <span class=\"_ _23\"> </span>y <span class=\"_ _1d\"> </span>compromi<span class=\"_ _2\"></span>sos <span class=\"_ _1d\"> </span>que <span class=\"_ _23\"> </span>figuran <span class=\"_ _1d\"> </span>registrados <span class=\"_ _23\"> </span>en <span class=\"_ _1d\"> </span>ell<span class=\"_ _2\"></span>as. <span class=\"_ _23\"> </span>Las estimaciones m\u00e1s significativas utilizadas e<span class=\"_ _0\"></span>n estas cuentas anuales se refieren a:<span class=\"_ _4b\"> </span>La <span class=\"_ _6\"></span>recuperaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>activos <span class=\"_ _6\"></span>no <span class=\"_ _5\"></span>corr<span class=\"_ _0\"></span>ientes, <span class=\"_ _6\"></span>entre <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>encuentra <span class=\"_ _6\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>desarrollo, fondo de comercio, marcas y activos por impuesto diferido (v\u00e9ase Nota 3).<span class=\"_ _4b\"> </span>La vida \u00fatil de activos materiale<span class=\"_ _0\"></span>s e intangibles (v\u00e9ase Nota 3). -<span class=\"ff4\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Los cr\u00e9ditos fiscales (v\u00e9ase Nota 15). </span></span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Provisiones (v\u00e9ase Nota 21). </span></span>Asimismo, a <span class=\"_ _1\"></span>pesar de <span class=\"_ _1\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>las estimaciones <span class=\"_ _1\"></span>realizadas por el <span class=\"_ _1\"></span>Grupo se <span class=\"_ _1\"></span>h<span class=\"_ _2\"></span>an calculado <span class=\"_ _1\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>mejor <span class=\"_ _2\"></span>informaci\u00f3n <span class=\"_ _2\"></span>disponible <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>cierre de <span class=\"_ _2\"></span>cada <span class=\"_ _6\"></span>ejercicio, es <span class=\"_ _6\"></span>posible <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>acontecimientos que <span class=\"_ _2\"></span>puedan <span class=\"_ _2\"></span>ten<span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>lugar <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>futuro <span class=\"_ _2\"></span>obli<span class=\"_ _2\"></span>guen <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _2\"></span>modificaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>pr\u00f3x<span class=\"_ _2\"></span>imos <span class=\"_ _6\"></span>ejercicios. <span class=\"_ _2\"></span>El efecto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>las Cuentas <span class=\"_ _1\"></span>Anuales <span class=\"_ _0\"></span>Consolidadas <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>modificaciones <span class=\"_ _1\"></span>que, e<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>su caso, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>derivasen de <span class=\"_ _5\"></span>los <span class=\"_ _9\"></span>ajustes <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>efectuar <span class=\"_ _9\"></span>durante <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>pr\u00f3ximos <span class=\"_ _9\"></span>ejercicios <span class=\"_ _5\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>registrar\u00eda <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>forma <span class=\"_ _9\"></span>prospectiva como un cambio de estimaci\u00f3n. e)<span class=\"ff1 ls0\"> <span class=\"_ _26\"> </span><span class=\"ff8\">Comparaci\u00f3n de la informaci\u00f3n </span></span>Estas <span class=\"_ _6\"></span>Cuentas <span class=\"_ _6\"></span>Anuales <span class=\"_ _6\"></span>Consolidadas <span class=\"_ _6\"></span>incluyen <span class=\"_ _5\"></span>s\u00f3lo <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>efectos <span class=\"_ _6\"></span>comparativos, <span class=\"_ _5\"></span>las <span class=\"_ _2\"></span>cifras <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ada uno <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>ep\u00edgraf<span class=\"_ _2\"></span>es <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>estado <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>situaci\u00f3n <span class=\"_ _6\"></span>financiera <span class=\"_ _5\"></span>consolidado <span class=\"_ _6\"></span>correspondiente<span class=\"_ _2\"></span>s <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _5\"></span>de diciembre  2025, <span class=\"_ _24\"> </span>as\u00ed  como  de  la <span class=\"_ _1e\"> </span>cuenta  de <span class=\"_ _1e\"> </span>p\u00e9rdidas  y  ga<span class=\"_ _0\"></span>nancias  consolidada, <span class=\"_ _1e\"> </span>del  estado consolidado  de  ingresos  y  gastos  reconocidos,  del  estado  consolidado <span class=\"_ _1c\"> </span>de  cambios  en  el patrimonio <span class=\"_ _5\"></span>neto <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>estado <span class=\"_ _6\"></span>consolidado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>flujos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>efectivo <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>cifr<span class=\"_ _0\"></span>as <span class=\"_ _5\"></span>correspondie<span class=\"_ _0\"></span>nte<span class=\"_ _2\"></span>s <span class=\"_ _5\"></span>al ejercicio 2024, que se han obtenido mediante la aplicaci\u00f3n de las NIIF-UE.  Como se detalla en la Nota 24, durante el ejerc<span class=\"_ _0\"></span>icio 2025 y en base a la aplicaci\u00f3n de la NIIF 5, se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>procedido <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>reexpresar <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>ganancias <span class=\"_ _2\"></span>consolidada<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 para <span class=\"_ _1\"></span>clasificar <span class=\"_ _1\"></span>los ingresos <span class=\"_ _1\"></span>y gastos <span class=\"_ _1\"></span>netos <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>impuestos <span class=\"_ _0\"></span>procede<span class=\"_ _0\"></span>ntes <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>sociedad Aspy <span class=\"_ _1\"></span>Global Services, S.A.U. y sociedades depe<span class=\"_ _0\"></span>ndientes como operaciones interrumpidas<span class=\"_ _2\"></span>. En  base <span class=\"_ _1e\"> </span>a  lo  anterior,  a <span class=\"_ _24\"> </span>continua<span class=\"_ _2\"></span>ci\u00f3n,  se  de<span class=\"_ _0\"></span>talla  el  impacto <span class=\"_ _1e\"> </span>de  la  ree<span class=\"_ _2\"></span>xpresi\u00f3n  a  efectos retroactivos  sobre  la  cuenta  de <span class=\"_ _1e\"> </span>p\u00e9rdidas  y  ganancias  consolidada  del <span class=\"_ _1c\"> </span>ejercicio  2024.  En consecuencia, <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>cifras <span class=\"_ _5\"></span>correspondientes <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>ep\u00edgrafes <span class=\"_ _5\"></span>mencionados <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>ejer<span class=\"_ _0\"></span>cicio <span class=\"_ _6\"></span>202<span class=\"_ _2\"></span>4, <span class=\"_ _5\"></span>no<span class=\"_ _2\"></span> coinciden <span class=\"_ _9\"></span>con <span class=\"_ _7\"></span>las <span class=\"_ _9\"></span>cif<span class=\"_ _2\"></span>ras <span class=\"_ _9\"></span>del <span class=\"_ _7\"> </span>ejercicio <span class=\"_ _9\"></span>202<span class=\"_ _2\"></span>4 <span class=\"_ _9\"></span>que <span class=\"_ _7\"> </span>figuran <span class=\"_ _7\"> </span>en <span class=\"_ _7\"></span>las <span class=\"_ _9\"></span>cuentas <span class=\"_ _7\"> </span>anuales <span class=\"_ _7\"></span>consolidadas formuladas y aprobadas de dicho ejercicio. CUENTA DE P\u00c9RD<span class=\"_ _0\"></span>IDAS Y GAN<span class=\"_ _1\"></span>ANCIAS CONSOLIDAD<span class=\"_ _0\"></span>A 2024 <span class=\"ff2\"> </span>Operaciones interrumpidas ASPY<span class=\"_ _1\"></span> 2024 Reexpres<span class=\"_ _0\"></span>ado Importe neto c<span class=\"_ _0\"></span>ifra de negoc<span class=\"_ _0\"></span>ios 212.743 (82.766) 129.977 Otros ingresos <span class=\"_ _0\"></span>de explotaci\u00f3<span class=\"_ _0\"></span>n 1.0<span class=\"ls7\">79</span> (124) 955 Trabajos realizad<span class=\"_ _0\"></span>os por el <span class=\"_ _0\"></span>grupo para su activo 5.354 (456) 4.898 Total Ingres<span class=\"_ _0\"></span>os de Explotaci<span class=\"_ _0\"></span>\u00f3n 224.978 (83.346) 141.632 Aprovisionamie<span class=\"_ _0\"></span>ntos<span class=\"ff8\"> </span>(72.71<span class=\"ls6\">3)</span> 3.325 (<span class=\"ls6\">69.</span>3<span class=\"ls6\">88</span>)<span class=\"_ _1\"></span> Gastos de pers<span class=\"_ _0\"></span>onal (85.227) 53.709 (31.518) Otros gastos de <span class=\"_ _0\"></span>explotaci\u00f3n (28.746) 1<span class=\"ls7\">3.117</span> (15.629) Amortizaci\u00f3n del<span class=\"_ _0\"></span> inmoviliz<span class=\"_ _0\"></span>ado (29.044) 9.4<span class=\"ls7\">38</span> (19.606) Deterioro y res<span class=\"_ _0\"></span>ultado por en<span class=\"_ _0\"></span>ajenaciones del<span class=\"_ _0\"></span> inmoviliz<span class=\"_ _0\"></span>ado (18.27<span class=\"ls6\">3)</span> (21) (18.294) Otros resultados<span class=\"_ _0\"></span> (1.526) 1.675 149 Total Gastos de<span class=\"_ _0\"></span> Explotaci\u00f3n (235.529) 81.<span class=\"ls7\">24</span>3 (1<span class=\"ls0\">54.286) </span>Resultado de E<span class=\"_ _0\"></span>xplotaci\u00f3n (1<span class=\"ls0\">0.551) </span>(2.103) (1<span class=\"ls6\">2.<span class=\"ls0\">654) </span></span>Gastos Financier<span class=\"_ _0\"></span>os (2<span class=\"ls0\">3.496) </span>908 (22.588) Deterioro y res<span class=\"_ _0\"></span>ultado por en<span class=\"_ _0\"></span>ajenaciones de <span class=\"_ _0\"></span>instrume<span class=\"_ _0\"></span>ntos financieros (40) 36<span class=\"ls0\"> </span>(4) Resultado Finan<span class=\"_ _0\"></span>ciero (22.919) 944 (21.975) Resultado antes d<span class=\"_ _1\"></span>e<span class=\"_ _2\"></span> impuestos (3<span class=\"ls0\">3.470) </span>(1.159) (34.629) Impuesto sobre <span class=\"_ _0\"></span>beneficios 1.<span class=\"ls0\">624 </span>2<span class=\"ls7\">31</span> 1.855 Resultado del <span class=\"_ _0\"></span>ejercicio proc<span class=\"_ _0\"></span>edente <span class=\"_ _0\"></span>de operacion<span class=\"_ _0\"></span>es continuadas<span class=\"ff2\"> </span>(31.846)<span class=\"ff2\"> </span>(928)<span class=\"ff2\"> </span>(32.774)<span class=\"ff2\"> </span>Resultado de op<span class=\"_ _0\"></span>eraciones <span class=\"_ _0\"></span>interrump<span class=\"_ _0\"></span>idas neto de <span class=\"_ _0\"></span>impuestos<span class=\"ff2\"> </span>(160)<span class=\"ff2\"> </span>928 768<span class=\"_ _4b\"> </span>La <span class=\"_ _2\"></span>tabla <span class=\"_ _6\"></span>anterior <span class=\"_ _6\"></span>solo <span class=\"_ _6\"></span>muestra <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>ep\u00edgrafes <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>cuenta <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>\u00e9rdidas <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>ganancias <span class=\"_ _6\"></span>consolidada que han sido objeto de reexpresi\u00f3n.<span class=\"_ _4b\"> </span> f)<span class=\"ff1 ls0\"> <span class=\"_ _29\"> </span><span class=\"ff8\">Nuevas NIIF e Interpretaciones del Comit\u00e9 de Interpretaciones NIIF (CINIIF) </span></span>Durante <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _6\"></span>2025, <span class=\"_ _6\"></span>han <span class=\"_ _2\"></span>entrado <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>vigor <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>sigui<span class=\"_ _2\"></span>entes <span class=\"_ _2\"></span>normas <span class=\"_ _2\"></span>publicadas <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>IASB<span class=\"_ _2\"></span> (International Accounting <span class=\"_ _2\"></span>Standards <span class=\"_ _2\"></span>Board) <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Comit\u00e9 de <span class=\"_ _2\"></span>Interpretaciones <span class=\"_ _2\"></span>NIIF y <span class=\"_ _2\"></span>adoptadas por la Uni\u00f3n Europea para su aplicac<span class=\"_ _0\"></span>i\u00f3n en Europa a partir del 1 de enero de 2025: Aprobadas para su uso en la<span class=\"_ _2\"></span> Uni\u00f3n Europea<span class=\"_ _2\"></span> Aplicaci\u00f3n obligatoria:  ejercicios iniciados a partir de: Modificacion<span class=\"_ _2\"></span>es a la NIC 21 Ausencia de co<span class=\"_ _2\"></span>nvertibilidad 1 de enero d<span class=\"_ _2\"></span>e 2025 La <span class=\"_ _5\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>estas <span class=\"_ _5\"></span>normas <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>interpretaciones <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>ha <span class=\"_ _5\"></span>tenido <span class=\"_ _5\"></span>impactos<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>significativos <span class=\"_ _5\"></span>en <span class=\"_ _9\"></span>las<span class=\"_ _2\"></span> cuentas anuales consolidadas del Grupo. Nuevas NIIF y Enmiendas a NIIF no efectivas a <span class=\"ls4\">31</span> de<span class=\"_ _0\"></span> diciembre de 2025: A <span class=\"_ _1e\"> </span>la <span class=\"_ _1e\"> </span>fecha <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>formulaci\u00f3n  de <span class=\"_ _1e\"> </span>estas <span class=\"_ _1e\"> </span>cuentas  a<span class=\"_ _0\"></span>nuales  c<span class=\"_ _0\"></span>onsolidadas,  las <span class=\"_ _24\"> </span>sigui<span class=\"_ _2\"></span>entes <span class=\"_ _24\"> </span>normas, enmiendas <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>normas <span class=\"_ _9\"></span>e <span class=\"_ _5\"></span>interpretaciones <span class=\"_ _5\"></span>hab\u00ed<span class=\"_ _2\"></span>an <span class=\"_ _5\"></span>sido <span class=\"_ _5\"></span>publi<span class=\"_ _2\"></span>cadas <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>IASB <span class=\"_ _5\"></span>pero <span class=\"_ _5\"></span>no <span class=\"_ _9\"></span>eran <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>e aplicaci\u00f3n obligatoria: No Aprobadas para<span class=\"_ _2\"></span> su uso en la Uni\u00f3<span class=\"_ _2\"></span>n Europea<span class=\"_ _2\"></span> Aplicaci\u00f3n obligatoria:  ejercicios iniciados a partir de: Modificacion<span class=\"_ _2\"></span>es a la NIIF 9 y NIIF 7<span class=\"_ _2\"></span> Clasificaci\u00f3n y valo<span class=\"_ _2\"></span>raci\u00f3n de activos financieros 1 de enero d<span class=\"_ _2\"></span>e 2026 NIIF 19 Sociedades dep<span class=\"_ _2\"></span>endientes sin responsabilidad<span class=\"_ _2\"></span> jur\u00eddica 1 de enero d<span class=\"_ _2\"></span>e 2027 NIIF 18 Presentaci\u00f3n y<span class=\"_ _2\"></span> desglose en estados financieros 1 de enero d<span class=\"_ _2\"></span>e 2027<span class=\"_ _4b\"> </span>Para <span class=\"_ _2\"></span>las <span class=\"_ _6\"></span>normas <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>entran <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>vigor <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>partir <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>1<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>enero <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2026 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>siguientes, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>se encuentra <span class=\"_ _3\"></span>realizando <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>primera <span class=\"_ _1\"></span>evaluaci\u00f3n <span class=\"_ _3\"></span>preliminar <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _3\"></span>im<span class=\"_ _2\"></span>pactos <span class=\"_ _3\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>aplicaci\u00f3n <span class=\"_ _3\"></span>futura de estas normas podr\u00eda te<span class=\"_ _2\"></span>ner en las cuentas anu<span class=\"_ _2\"></span>ales consolidadas una vez e<span class=\"_ _2\"></span>ntren en vigor. A <span class=\"_ _2\"></span>la fecha <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>for<span class=\"_ _0\"></span>mulaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>presentes <span class=\"_ _5\"></span>cuentas <span class=\"_ _5\"></span>anuales <span class=\"_ _6\"></span>consolidadas<span class=\"_ _2\"></span>, <span class=\"_ _5\"></span>no <span class=\"_ _6\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>prev\u00e9 <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>existan impactos significativos derivados de las mismas. g)<span class=\"ff1\"> <span class=\"_ _22\"> </span></span>Empresa en funcionamiento Al 31 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _1\"></span>de 2025, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>presenta <span class=\"_ _1\"></span>un fondo de <span class=\"_ _1\"></span>maniobra negativo de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>56.461 <span class=\"_ _0\"></span>miles de <span class=\"_ _9\"></span>euros <span class=\"_ _7\"></span>(frente <span class=\"_ _9\"></span>a <span class=\"_ _7\"> </span>10.608 <span class=\"_ _7\"> </span>miles <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>euros <span class=\"_ _7\"> </span>negativos <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>2024) <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>ha <span class=\"_ _9\"></span>incurrido <span class=\"_ _7\"> </span>en <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _9\"></span>de<span class=\"_ _2\"></span> explotaci\u00f3n <span class=\"_ _1c\"> </span>de  l<span class=\"_ _2\"></span>as <span class=\"_ _1c\"> </span>actividades <span class=\"_ _1c\"> </span>continuadas <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>2024 <span class=\"_ _1c\"> </span>y <span class=\"_ _1c\"> </span>2025. <span class=\"_ _1c\"> </span>Estas <span class=\"_ _1c\"> </span>p\u00e9rdidas <span class=\"_ _1d\"> </span>se<span class=\"_ _2\"></span> <span class=\"_ _1c\"> </span>explican principalmente <span class=\"_ _9\"></span>por <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>deterioros <span class=\"_ _9\"></span>r<span class=\"_ _2\"></span>egistrados <span class=\"_ _9\"></span>en <span class=\"_ _7\"> </span>ambos <span class=\"_ _7\"> </span>ejercicios <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>neg<span class=\"_ _2\"></span>ocios <span class=\"_ _9\"></span>con <span class=\"_ _7\"> </span>menores m\u00e1rgenes <span class=\"_ _4\"> </span>y/o <span class=\"_ _4\"> </span>p\u00e9rdidas, <span class=\"_ _4\"> </span>as\u00ed <span class=\"_ _24\"> </span>como <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>proyectos <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>I+D <span class=\"_ _4\"> </span>no <span class=\"_ _4\"> </span>exitosos. <span class=\"_ _24\"> </span>Sin <span class=\"_ _4\"> </span>considerar <span class=\"_ _4\"> </span>dichos deterioros, <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>resultado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>explotac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _5\"></span>ser\u00eda <span class=\"_ _6\"></span>positivo <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>5.640 <span class=\"_ _6\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros <span class=\"_ _6\"></span>en 2024 y negativo por importe de 9.024 miles de euros en 2025.<span class=\"_ _4b\"> </span>Los  Administradores <span class=\"_ _24\"> </span>co<span class=\"_ _2\"></span>nsideran  que<span class=\"_ _0\"></span>,  tras  los <span class=\"_ _24\"> </span>deterioros  y  la <span class=\"_ _24\"> </span>disconti<span class=\"_ _2\"></span>nuaci\u00f3n  de <span class=\"_ _1e\"> </span>algunos negocios, <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>pu<span class=\"_ _2\"></span>ede <span class=\"_ _3\"></span>concentrar <span class=\"_ _3\"></span>sus <span class=\"_ _1\"></span>recursos <span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>segmentos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Diagn<span class=\"_ _2\"></span>\u00f3stico <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>Oncolog\u00eda,<span class=\"_ _2\"></span> con <span class=\"_ _2\"></span>mayor <span class=\"_ _6\"></span>rentabilidad, <span class=\"_ _6\"></span>crecimiento <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>retorno <span class=\"_ _2\"></span>esperado. <span class=\"_ _6\"></span>Asimismo, <span class=\"_ _6\"></span>debe <span class=\"_ _2\"></span>ten<span class=\"_ _2\"></span>erse <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>cuenta <span class=\"_ _6\"></span>el ahorro <span class=\"_ _8\"> </span>financiero <span class=\"_ _4\"> </span>derivado <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>cancelaci\u00f3n <span class=\"_ _8\"> </span>en <span class=\"_ _4\"> </span>enero <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>2026 <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>la <span class=\"_ _4\"> </span>deuda <span class=\"_ _4\"> </span>sindicada <span class=\"_ _8\"> </span>por<span class=\"_ _2\"></span> 141.000 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>euros <span class=\"_ _2\"></span>(v\u00e9ase <span class=\"_ _6\"></span>nota <span class=\"_ _6\"></span>9), <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>reducir\u00e1 <span class=\"_ _6\"></span>significativamente <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>gastos <span class=\"_ _5\"></span>fina<span class=\"_ _0\"></span>ncieros futuros. El <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>maniobra <span class=\"_ _5\"></span>nega<span class=\"_ _0\"></span>tivo <span class=\"_ _5\"></span>incluye <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>pr\u00e9stamo <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>EBN <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>5.261 <span class=\"_ _6\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros <span class=\"_ _5\"></span>con vencimiento <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>2028 <span class=\"_ _2\"></span>(v\u00e9ase <span class=\"_ _2\"></span>nota <span class=\"_ _6\"></span>9), <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>resentado <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>omo <span class=\"_ _2\"></span>corriente <span class=\"_ _6\"></span>al <span class=\"_ _2\"></span>cierre <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _6\"></span>2025 <span class=\"_ _2\"></span>al<span class=\"_ _2\"></span> incumplirse <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>ratios <span class=\"_ _1\"></span>financieras <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>dich<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>fecha. <span class=\"_ _1\"></span>No <span class=\"_ _0\"></span>obstante, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>ha <span class=\"_ _0\"></span>obtenido <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>dispensa<span class=\"_ _2\"></span> en  enero <span class=\"_ _24\"> </span>de  2026  (v\u00e9ase  nota <span class=\"_ _24\"> </span>25)  por  lo  que  dicha <span class=\"_ _24\"> </span>deuda  se  liquidar\u00e1  atendie<span class=\"_ _0\"></span>ndo  a  su vencimiento  original.  Adicionalmente,  al  cierre <span class=\"_ _1c\"> </span>del  ejercicio  2025,  se  incluye  un <span class=\"_ _1c\"> </span>pasivo corriente <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>29.019 <span class=\"_ _7\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>euros <span class=\"_ _9\"></span>cor<span class=\"_ _2\"></span>respondiente <span class=\"_ _9\"></span>a <span class=\"_ _7\"></span>obligaciones <span class=\"_ _7\"> </span>convertibles <span class=\"_ _7\"> </span>emitidas <span class=\"_ _7\"></span>en 2023 <span class=\"_ _1\"></span>y <span class=\"_ _3\"></span>2024 <span class=\"_ _1\"></span>(nominal <span class=\"_ _1\"></span>agregado <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>25.000 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>euros), <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>vencimientos <span class=\"_ _1\"></span>entre <span class=\"_ _1\"></span>2029 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2030, clasificadas como <span class=\"_ _2\"></span>corriente <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>existir supu<span class=\"_ _2\"></span>estos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>conversi\u00f3n voluntaria <span class=\"_ _6\"></span>anticipada. En <span class=\"_ _2\"></span>caso de <span class=\"_ _2\"></span>conversi\u00f3n, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>liquidaci\u00f3n <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>efectuar\u00eda <span class=\"_ _6\"></span>mediante <span class=\"_ _2\"></span>acciones <span class=\"_ _2\"></span>sin <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>alida <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>caja, <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>lo <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span> tendr\u00e1 impacto en las obligaciones de pa<span class=\"_ _0\"></span>go corrientes.<span class=\"_ _2\"></span> Las <span class=\"_ _1f\"> </span>previsiones <span class=\"_ _2a\"> </span>de <span class=\"_ _1f\"> </span>caja, <span class=\"_ _2a\"> </span>basadas <span class=\"_ _1f\"> </span>en <span class=\"_ _2a\"> </span>los <span class=\"_ _1f\"> </span>presupuestos <span class=\"_ _2a\"> </span>aprobados <span class=\"_ _1f\"> </span>por <span class=\"_ _2a\"> </span>el <span class=\"_ _1f\"> </span>Consejo <span class=\"_ _2a\"> </span>de Administraci\u00f3n, <span class=\"_ _6\"></span>muestran <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>apacidad <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>atender <span class=\"_ _2\"></span>sus<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>corto <span class=\"_ _6\"></span>y medio <span class=\"_ _6\"></span>plazo, <span class=\"_ _5\"></span>estando <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>nec<span class=\"_ _0\"></span>esidades <span class=\"_ _6\"></span>previstas <span class=\"_ _6\"></span>pa<span class=\"_ _2\"></span>ra <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>2026 <span class=\"_ _6\"></span>adecuadamente <span class=\"_ _6\"></span>cubiertas<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>la financiaci\u00f3n actualmente disponible.  El <span class=\"_ _1\"></span>Grupo <span class=\"_ _0\"></span>cuenta <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>iciembre <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>2025 <span class=\"_ _0\"></span>con <span class=\"_ _1\"></span>l\u00edneas <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>y financiaci\u00f3n <span class=\"_ _1\"></span>relacionada <span class=\"_ _1\"></span>con factorings <span class=\"_ _6\"></span>no <span class=\"_ _5\"></span>dispuestos <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>26.574 <span class=\"_ _5\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros. <span class=\"_ _6\"></span>La <span class=\"_ _5\"></span>cancelaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>pr\u00e9st<span class=\"_ _2\"></span>amo sindicado <span class=\"_ _9\"></span>TLB <span class=\"_ _7\"> </span>por <span class=\"_ _7\"></span>141 <span class=\"_ _9\"></span>millones <span class=\"_ _7\"> </span>(v\u00e9ase <span class=\"_ _9\"></span>nota <span class=\"_ _7\"></span>9) <span class=\"_ _9\"></span>ha <span class=\"_ _7\"></span>reducido <span class=\"_ _9\"></span>las <span class=\"_ _7\"></span>ratios <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>apalancamiento <span class=\"_ _9\"></span>a niveles <span class=\"_ _4\"> </span>muy <span class=\"_ _4\"> </span>bajos, <span class=\"_ _24\"> </span>lo <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>permite <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>G<span class=\"_ _2\"></span>rupo <span class=\"_ _4\"> </span>acceder <span class=\"_ _4\"> </span>a <span class=\"_ _24\"> </span>nueva <span class=\"_ _4\"> </span>financiaci\u00f3n <span class=\"_ _24\"> </span>en <span class=\"_ _4\"> </span>condiciones ventajosas. <span class=\"_ _2\"></span>Al <span class=\"_ _2\"></span>respecto, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>marzo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2026 <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>firmado <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>p\u00f3liza <span class=\"_ _2\"></span>adicional <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>15 <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>llones de euros (v\u00e9ase nota 25), reforzando la capacidad financiera del Grupo. En <span class=\"_ _8\"> </span>base <span class=\"_ _4\"> </span>a <span class=\"_ _8\"> </span>lo <span class=\"_ _4\"> </span>anterior, <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>Consejo <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>Admini<span class=\"_ _2\"></span>straci\u00f3n <span class=\"_ _8\"> </span>ha <span class=\"_ _4\"> </span>formulado <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>estados <span class=\"_ _4\"> </span>financieros consolidados <span class=\"_ _7\"></span>bajo <span class=\"_ _7\"></span>el <span class=\"_ _7\"> </span>principio <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>empresa <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>funcionamiento, <span class=\"_ _7\"> </span>ya <span class=\"_ _8\"> </span>que <span class=\"_ _7\"></span>el <span class=\"_ _7\"> </span>Grupo <span class=\"_ _7\"> </span>dispone <span class=\"_ _7\"> </span>de recursos suficientes para atender sus <span class=\"_ _2\"></span>obligaciones financieras y <span class=\"_ _2\"></span>continuar con <span class=\"_ _2\"></span>su actividad <span class=\"_ _2\"></span>con normalidad.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "Estas <span class=\"_ _2\"></span>Cuentas <span class=\"_ _2\"></span>Anuales <span class=\"_ _2\"></span>C<span class=\"_ _2\"></span>onsolidadas <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>aborado <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>partir <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>regist<span class=\"_ _2\"></span>ros <span class=\"_ _2\"></span>contables <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la Sociedad <span class=\"_ _3\"></span>Dominante <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>sociedades <span class=\"_ _3\"></span>dependientes <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>han <span class=\"_ _3\"></span>preparado <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>conformidad con <span class=\"_ _1\"></span>las Normas <span class=\"_ _0\"></span>Internacionales <span class=\"_ _1\"></span>de I<span class=\"_ _0\"></span>nformaci\u00f3n <span class=\"_ _0\"></span>Financiera <span class=\"_ _0\"></span>adoptadas <span class=\"_ _1\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a Uni\u00f3n <span class=\"_ _1\"></span>Europea <span class=\"_ _0\"></span>(en adelante <span class=\"_ _7\"></span>NIIF-UE), <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>conformidad <span class=\"_ _7\"> </span>con <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>Reglamento <span class=\"_ _7\"> </span>(CE) <span class=\"_ _8\"> </span>n\u00ba <span class=\"_ _8\"> </span>1606/2002 <span class=\"_ _8\"> </span>del <span class=\"_ _7\"> </span>Parlamento Europeo <span class=\"_ _23\"> </span>y <span class=\"_ _23\"> </span>del <span class=\"_ _20\"> </span>Consejo, <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>19 <span class=\"_ _23\"> </span>de <span class=\"_ _20\"> </span>julio <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>2002, <span class=\"_ _20\"> </span>relativo <span class=\"_ _23\"> </span>a <span class=\"_ _23\"> </span>la <span class=\"_ _23\"> </span>aplicaci\u00f3n <span class=\"_ _23\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _23\"> </span>normas internacionales <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>contabilidad, <span class=\"_ _9\"></span>y <span class=\"_ _5\"></span>dem\u00e1s <span class=\"_ _5\"></span>disposiciones <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>marco <span class=\"_ _9\"></span>normat<span class=\"_ _2\"></span>ivo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>informaci\u00f3n financiera <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>resultan <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>objet<span class=\"_ _2\"></span>o <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>mostrar <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>imagen <span class=\"_ _5\"></span>fiel <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>patrimonio consolidado <span class=\"_ _1e\"> </span>y <span class=\"_ _4\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>situaci\u00f3n <span class=\"_ _24\"> </span>financiera <span class=\"_ _24\"> </span>consol<span class=\"_ _2\"></span>idada <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>Atrys <span class=\"_ _24\"> </span>H<span class=\"_ _2\"></span>ealth, <span class=\"_ _24\"> </span>S.A. <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>S<span class=\"_ _2\"></span>ociedades Dependientes <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2025, <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>resultados <span class=\"_ _6\"></span>consolidados <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>sus <span class=\"_ _6\"></span>operaciones, de <span class=\"_ _5\"></span>los <span class=\"_ _9\"></span>flujos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ef<span class=\"_ _2\"></span>ectivo <span class=\"_ _9\"></span>consolidados <span class=\"_ _5\"></span>y <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>c<span class=\"_ _2\"></span>ambios <span class=\"_ _5\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>patrimonio <span class=\"_ _9\"></span>neto <span class=\"_ _9\"></span>consolidados correspondientes al ejercicio anual terminado en dicha fecha",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "b)<span class=\"ff1 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff8\">Moneda funcional y moneda de presentaci\u00f3n </span></span>Estas <span class=\"_ _2\"></span>cuentas <span class=\"_ _2\"></span>anuales <span class=\"_ _2\"></span>consolidadas <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>presentan <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>euros, <span class=\"_ _2\"></span>redondeados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>millar <span class=\"_ _2\"></span>m\u00e1s cercano, siendo el euro la moneda funcional y de presentaci\u00f3n de la Sociedad Dominante.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "d)<span class=\"ff1 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff8\">Aspectos <span class=\"_ _24\"> </span>cr\u00edticos  de <span class=\"_ _24\"> </span>la  valorac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _24\"> </span>y  estimaci\u00f3n <span class=\"_ _24\"> </span>de  las <span class=\"_ _24\"> </span>incertidumbres <span class=\"_ _24\"> </span>y  juicios </span></span>relevantes en la aplicaci\u00f3n de pol\u00edticas contables La preparaci\u00f3n de la<span class=\"_ _0\"></span>s Cuentas Anuales Consolidadas de conformidad c<span class=\"_ _0\"></span>on NIIF-UE requiere la<span class=\"_ _2\"></span> adopci\u00f3n de <span class=\"_ _1\"></span>ci<span class=\"_ _2\"></span>ertos juicios y <span class=\"_ _1\"></span>estimaciones que afectan <span class=\"_ _0\"></span>a la aplic<span class=\"_ _0\"></span>aci\u00f3n de <span class=\"_ _0\"></span>las pol\u00edticas contable<span class=\"_ _0\"></span>s y <span class=\"_ _7\"></span>a <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>importes <span class=\"_ _7\"> </span>registrados <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>ciertos <span class=\"_ _7\"> </span>activos, <span class=\"_ _7\"> </span>pasivos, <span class=\"_ _7\"> </span>ingresos <span class=\"_ _7\"> </span>y<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>gastos <span class=\"_ _8\"> </span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>proceso <span class=\"_ _7\"></span>de aplicaci\u00f3n <span class=\"_ _1\"></span>de las <span class=\"_ _0\"></span>pol\u00edticas c<span class=\"_ _0\"></span>ontables <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo. <span class=\"_ _1\"></span>La<span class=\"_ _2\"></span>s e<span class=\"_ _0\"></span>stimaciones <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>constantemente <span class=\"_ _1\"></span>revisadas y <span class=\"_ _1\"></span>est\u00e1n <span class=\"_ _3\"></span>basadas <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>experiencia <span class=\"_ _1\"></span>hist\u00f3rica <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>otros <span class=\"_ _1\"></span>f<span class=\"_ _2\"></span>actores, <span class=\"_ _3\"></span>incluidas <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>expectativas <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>sucesos futuros que se creen razonables bajo estas circunstancias. En <span class=\"_ _20\"> </span>las <span class=\"_ _1f\"> </span>Cuentas <span class=\"_ _20\"> </span>Anuales <span class=\"_ _20\"> </span>Consolidadas, <span class=\"_ _27\"> </span>se <span class=\"_ _20\"> </span>han <span class=\"_ _27\"> </span>utilizado, <span class=\"_ _20\"> </span>ocasionalm<span class=\"_ _2\"></span>ente, <span class=\"_ _20\"> </span>estimaciones realizadas por <span class=\"_ _2\"></span>el \u00f3rgano <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>administraci\u00f3n de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Sociedad Dominante <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>cuantificar algunos activos, <span class=\"_ _1d\"> </span>pasivos, <span class=\"_ _23\"> </span>ingresos, <span class=\"_ _1d\"> </span>gastos <span class=\"_ _23\"> </span>y <span class=\"_ _1d\"> </span>compromi<span class=\"_ _2\"></span>sos <span class=\"_ _1d\"> </span>que <span class=\"_ _23\"> </span>figuran <span class=\"_ _1d\"> </span>registrados <span class=\"_ _23\"> </span>en <span class=\"_ _1d\"> </span>ell<span class=\"_ _2\"></span>as. <span class=\"_ _23\"> </span>Las estimaciones m\u00e1s significativas utilizadas e<span class=\"_ _0\"></span>n estas cuentas anuales se refieren a:<span class=\"_ _4b\"> </span>La <span class=\"_ _6\"></span>recuperaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>activos <span class=\"_ _6\"></span>no <span class=\"_ _5\"></span>corr<span class=\"_ _0\"></span>ientes, <span class=\"_ _6\"></span>entre <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>encuentra <span class=\"_ _6\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>desarrollo, fondo de comercio, marcas y activos por impuesto diferido (v\u00e9ase Nota 3).<span class=\"_ _4b\"> </span>La vida \u00fatil de activos materiale<span class=\"_ _0\"></span>s e intangibles (v\u00e9ase Nota 3). -<span class=\"ff4\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Los cr\u00e9ditos fiscales (v\u00e9ase Nota 15). </span></span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Provisiones (v\u00e9ase Nota 21). </span></span>Asimismo, a <span class=\"_ _1\"></span>pesar de <span class=\"_ _1\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>las estimaciones <span class=\"_ _1\"></span>realizadas por el <span class=\"_ _1\"></span>Grupo se <span class=\"_ _1\"></span>h<span class=\"_ _2\"></span>an calculado <span class=\"_ _1\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>mejor <span class=\"_ _2\"></span>informaci\u00f3n <span class=\"_ _2\"></span>disponible <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>cierre de <span class=\"_ _2\"></span>cada <span class=\"_ _6\"></span>ejercicio, es <span class=\"_ _6\"></span>posible <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>acontecimientos que <span class=\"_ _2\"></span>puedan <span class=\"_ _2\"></span>ten<span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>lugar <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>futuro <span class=\"_ _2\"></span>obli<span class=\"_ _2\"></span>guen <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _2\"></span>modificaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>pr\u00f3x<span class=\"_ _2\"></span>imos <span class=\"_ _6\"></span>ejercicios. <span class=\"_ _2\"></span>El efecto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>las Cuentas <span class=\"_ _1\"></span>Anuales <span class=\"_ _0\"></span>Consolidadas <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>modificaciones <span class=\"_ _1\"></span>que, e<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>su caso, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>derivasen de <span class=\"_ _5\"></span>los <span class=\"_ _9\"></span>ajustes <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>efectuar <span class=\"_ _9\"></span>durante <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>pr\u00f3ximos <span class=\"_ _9\"></span>ejercicios <span class=\"_ _5\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>registrar\u00eda <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>forma <span class=\"_ _9\"></span>prospectiva como un cambio de estimaci\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "La <span class=\"_ _2\"></span>tabla <span class=\"_ _6\"></span>anterior <span class=\"_ _6\"></span>solo <span class=\"_ _6\"></span>muestra <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>ep\u00edgrafes <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>cuenta <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>\u00e9rdidas <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>ganancias <span class=\"_ _6\"></span>consolidada que han sido objeto de reexpresi\u00f3n.<span class=\"_ _4b\"> </span>f)<span class=\"ff1 ls0\"> <span class=\"_ _29\"> </span><span class=\"ff8\">Nuevas NIIF e Interpretaciones del Comit\u00e9 de Interpretaciones NIIF (CINIIF) </span></span>Durante <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _6\"></span>2025, <span class=\"_ _6\"></span>han <span class=\"_ _2\"></span>entrado <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>vigor <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>sigui<span class=\"_ _2\"></span>entes <span class=\"_ _2\"></span>normas <span class=\"_ _2\"></span>publicadas <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>IASB<span class=\"_ _2\"></span> (International Accounting <span class=\"_ _2\"></span>Standards <span class=\"_ _2\"></span>Board) <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Comit\u00e9 de <span class=\"_ _2\"></span>Interpretaciones <span class=\"_ _2\"></span>NIIF y <span class=\"_ _2\"></span>adoptadas por la Uni\u00f3n Europea para su aplicac<span class=\"_ _0\"></span>i\u00f3n en Europa a partir del 1 de enero de 2025: Aprobadas para su uso en la<span class=\"_ _2\"></span> Uni\u00f3n Europea<span class=\"_ _2\"></span> Aplicaci\u00f3n obligatoria:  ejercicios iniciados a partir de: Modificacion<span class=\"_ _2\"></span>es a la NIC 21 Ausencia de co<span class=\"_ _2\"></span>nvertibilidad 1 de enero d<span class=\"_ _2\"></span>e 2025 La <span class=\"_ _5\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>estas <span class=\"_ _5\"></span>normas <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>interpretaciones <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>ha <span class=\"_ _5\"></span>tenido <span class=\"_ _5\"></span>impactos<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>significativos <span class=\"_ _5\"></span>en <span class=\"_ _9\"></span>las<span class=\"_ _2\"></span> cuentas anuales consolidadas del Grupo. Nuevas NIIF y Enmiendas a NIIF no efectivas a <span class=\"ls4\">31</span> de<span class=\"_ _0\"></span> diciembre de 2025: A <span class=\"_ _1e\"> </span>la <span class=\"_ _1e\"> </span>fecha <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>formulaci\u00f3n  de <span class=\"_ _1e\"> </span>estas <span class=\"_ _1e\"> </span>cuentas  a<span class=\"_ _0\"></span>nuales  c<span class=\"_ _0\"></span>onsolidadas,  las <span class=\"_ _24\"> </span>sigui<span class=\"_ _2\"></span>entes <span class=\"_ _24\"> </span>normas, enmiendas <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>normas <span class=\"_ _9\"></span>e <span class=\"_ _5\"></span>interpretaciones <span class=\"_ _5\"></span>hab\u00ed<span class=\"_ _2\"></span>an <span class=\"_ _5\"></span>sido <span class=\"_ _5\"></span>publi<span class=\"_ _2\"></span>cadas <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>IASB <span class=\"_ _5\"></span>pero <span class=\"_ _5\"></span>no <span class=\"_ _9\"></span>eran <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>e aplicaci\u00f3n obligatoria: No Aprobadas para<span class=\"_ _2\"></span> su uso en la Uni\u00f3<span class=\"_ _2\"></span>n Europea<span class=\"_ _2\"></span> Aplicaci\u00f3n obligatoria:  ejercicios iniciados a partir de: Modificacion<span class=\"_ _2\"></span>es a la NIIF 9 y NIIF 7<span class=\"_ _2\"></span> Clasificaci\u00f3n y valo<span class=\"_ _2\"></span>raci\u00f3n de activos financieros 1 de enero d<span class=\"_ _2\"></span>e 2026 NIIF 19 Sociedades dep<span class=\"_ _2\"></span>endientes sin responsabilidad<span class=\"_ _2\"></span> jur\u00eddica 1 de enero d<span class=\"_ _2\"></span>e 2027 NIIF 18 Presentaci\u00f3n y<span class=\"_ _2\"></span> desglose en estados financieros 1 de enero d<span class=\"_ _2\"></span>e 2027<span class=\"_ _4b\"> </span>Para <span class=\"_ _2\"></span>las <span class=\"_ _6\"></span>normas <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>entran <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>vigor <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>partir <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>1<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>enero <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2026 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>siguientes, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>se encuentra <span class=\"_ _3\"></span>realizando <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>primera <span class=\"_ _1\"></span>evaluaci\u00f3n <span class=\"_ _3\"></span>preliminar <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _3\"></span>im<span class=\"_ _2\"></span>pactos <span class=\"_ _3\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>aplicaci\u00f3n <span class=\"_ _3\"></span>futura de estas normas podr\u00eda te<span class=\"_ _2\"></span>ner en las cuentas anu<span class=\"_ _2\"></span>ales consolidadas una vez e<span class=\"_ _2\"></span>ntren en vigor. A <span class=\"_ _2\"></span>la fecha <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>for<span class=\"_ _0\"></span>mulaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>presentes <span class=\"_ _5\"></span>cuentas <span class=\"_ _5\"></span>anuales <span class=\"_ _6\"></span>consolidadas<span class=\"_ _2\"></span>, <span class=\"_ _5\"></span>no <span class=\"_ _6\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>prev\u00e9 <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>existan impactos significativos derivados de las mismas.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-542": {
   "value": "Nuevas NIIF y Enmiendas a NIIF no efectivas a <span class=\"ls4\">31</span> de<span class=\"_ _0\"></span> diciembre de 2025: A <span class=\"_ _1e\"> </span>la <span class=\"_ _1e\"> </span>fecha <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>formulaci\u00f3n  de <span class=\"_ _1e\"> </span>estas <span class=\"_ _1e\"> </span>cuentas  a<span class=\"_ _0\"></span>nuales  c<span class=\"_ _0\"></span>onsolidadas,  las <span class=\"_ _24\"> </span>sigui<span class=\"_ _2\"></span>entes <span class=\"_ _24\"> </span>normas, enmiendas <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>normas <span class=\"_ _9\"></span>e <span class=\"_ _5\"></span>interpretaciones <span class=\"_ _5\"></span>hab\u00ed<span class=\"_ _2\"></span>an <span class=\"_ _5\"></span>sido <span class=\"_ _5\"></span>publi<span class=\"_ _2\"></span>cadas <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>IASB <span class=\"_ _5\"></span>pero <span class=\"_ _5\"></span>no <span class=\"_ _9\"></span>eran <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>e aplicaci\u00f3n obligatoria: No Aprobadas para<span class=\"_ _2\"></span> su uso en la Uni\u00f3<span class=\"_ _2\"></span>n Europea<span class=\"_ _2\"></span> Aplicaci\u00f3n obligatoria:  ejercicios iniciados a partir de: Modificacion<span class=\"_ _2\"></span>es a la NIIF 9 y NIIF 7<span class=\"_ _2\"></span> Clasificaci\u00f3n y valo<span class=\"_ _2\"></span>raci\u00f3n de activos financieros 1 de enero d<span class=\"_ _2\"></span>e 2026 NIIF 19 Sociedades dep<span class=\"_ _2\"></span>endientes sin responsabilidad<span class=\"_ _2\"></span> jur\u00eddica 1 de enero d<span class=\"_ _2\"></span>e 2027 NIIF 18 Presentaci\u00f3n y<span class=\"_ _2\"></span> desglose en estados financieros 1 de enero d<span class=\"_ _2\"></span>e 2027<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "g)<span class=\"ff1\"> <span class=\"_ _22\"> </span></span>Empresa en funcionamiento Al 31 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _1\"></span>de 2025, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>presenta <span class=\"_ _1\"></span>un fondo de <span class=\"_ _1\"></span>maniobra negativo de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>56.461 <span class=\"_ _0\"></span>miles de <span class=\"_ _9\"></span>euros <span class=\"_ _7\"></span>(frente <span class=\"_ _9\"></span>a <span class=\"_ _7\"> </span>10.608 <span class=\"_ _7\"> </span>miles <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>euros <span class=\"_ _7\"> </span>negativos <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>2024) <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>ha <span class=\"_ _9\"></span>incurrido <span class=\"_ _7\"> </span>en <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _9\"></span>de<span class=\"_ _2\"></span> explotaci\u00f3n <span class=\"_ _1c\"> </span>de  l<span class=\"_ _2\"></span>as <span class=\"_ _1c\"> </span>actividades <span class=\"_ _1c\"> </span>continuadas <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>2024 <span class=\"_ _1c\"> </span>y <span class=\"_ _1c\"> </span>2025. <span class=\"_ _1c\"> </span>Estas <span class=\"_ _1c\"> </span>p\u00e9rdidas <span class=\"_ _1d\"> </span>se<span class=\"_ _2\"></span> <span class=\"_ _1c\"> </span>explican principalmente <span class=\"_ _9\"></span>por <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>deterioros <span class=\"_ _9\"></span>r<span class=\"_ _2\"></span>egistrados <span class=\"_ _9\"></span>en <span class=\"_ _7\"> </span>ambos <span class=\"_ _7\"> </span>ejercicios <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>neg<span class=\"_ _2\"></span>ocios <span class=\"_ _9\"></span>con <span class=\"_ _7\"> </span>menores m\u00e1rgenes <span class=\"_ _4\"> </span>y/o <span class=\"_ _4\"> </span>p\u00e9rdidas, <span class=\"_ _4\"> </span>as\u00ed <span class=\"_ _24\"> </span>como <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>proyectos <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>I+D <span class=\"_ _4\"> </span>no <span class=\"_ _4\"> </span>exitosos. <span class=\"_ _24\"> </span>Sin <span class=\"_ _4\"> </span>considerar <span class=\"_ _4\"> </span>dichos deterioros, <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>resultado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>explotac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _5\"></span>ser\u00eda <span class=\"_ _6\"></span>positivo <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>5.640 <span class=\"_ _6\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros <span class=\"_ _6\"></span>en 2024 y negativo por importe de 9.024 miles de euros en 2025.<span class=\"_ _4b\"> </span> Los  Administradores <span class=\"_ _24\"> </span>co<span class=\"_ _2\"></span>nsideran  que<span class=\"_ _0\"></span>,  tras  los <span class=\"_ _24\"> </span>deterioros  y  la <span class=\"_ _24\"> </span>disconti<span class=\"_ _2\"></span>nuaci\u00f3n  de <span class=\"_ _1e\"> </span>algunos negocios, <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>pu<span class=\"_ _2\"></span>ede <span class=\"_ _3\"></span>concentrar <span class=\"_ _3\"></span>sus <span class=\"_ _1\"></span>recursos <span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>segmentos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Diagn<span class=\"_ _2\"></span>\u00f3stico <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>Oncolog\u00eda,<span class=\"_ _2\"></span> con <span class=\"_ _2\"></span>mayor <span class=\"_ _6\"></span>rentabilidad, <span class=\"_ _6\"></span>crecimiento <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>retorno <span class=\"_ _2\"></span>esperado. <span class=\"_ _6\"></span>Asimismo, <span class=\"_ _6\"></span>debe <span class=\"_ _2\"></span>ten<span class=\"_ _2\"></span>erse <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>cuenta <span class=\"_ _6\"></span>el ahorro <span class=\"_ _8\"> </span>financiero <span class=\"_ _4\"> </span>derivado <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>cancelaci\u00f3n <span class=\"_ _8\"> </span>en <span class=\"_ _4\"> </span>enero <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>2026 <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>la <span class=\"_ _4\"> </span>deuda <span class=\"_ _4\"> </span>sindicada <span class=\"_ _8\"> </span>por<span class=\"_ _2\"></span> 141.000 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>euros <span class=\"_ _2\"></span>(v\u00e9ase <span class=\"_ _6\"></span>nota <span class=\"_ _6\"></span>9), <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>reducir\u00e1 <span class=\"_ _6\"></span>significativamente <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>gastos <span class=\"_ _5\"></span>fina<span class=\"_ _0\"></span>ncieros futuros. El <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>maniobra <span class=\"_ _5\"></span>nega<span class=\"_ _0\"></span>tivo <span class=\"_ _5\"></span>incluye <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>pr\u00e9stamo <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>EBN <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>5.261 <span class=\"_ _6\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros <span class=\"_ _5\"></span>con vencimiento <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>2028 <span class=\"_ _2\"></span>(v\u00e9ase <span class=\"_ _2\"></span>nota <span class=\"_ _6\"></span>9), <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>resentado <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>omo <span class=\"_ _2\"></span>corriente <span class=\"_ _6\"></span>al <span class=\"_ _2\"></span>cierre <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _6\"></span>2025 <span class=\"_ _2\"></span>al<span class=\"_ _2\"></span> incumplirse <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>ratios <span class=\"_ _1\"></span>financieras <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>dich<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>fecha. <span class=\"_ _1\"></span>No <span class=\"_ _0\"></span>obstante, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>ha <span class=\"_ _0\"></span>obtenido <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>dispensa<span class=\"_ _2\"></span> en  enero <span class=\"_ _24\"> </span>de  2026  (v\u00e9ase  nota <span class=\"_ _24\"> </span>25)  por  lo  que  dicha <span class=\"_ _24\"> </span>deuda  se  liquidar\u00e1  atendie<span class=\"_ _0\"></span>ndo  a  su vencimiento  original.  Adicionalmente,  al  cierre <span class=\"_ _1c\"> </span>del  ejercicio  2025,  se  incluye  un <span class=\"_ _1c\"> </span>pasivo corriente <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>29.019 <span class=\"_ _7\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>euros <span class=\"_ _9\"></span>cor<span class=\"_ _2\"></span>respondiente <span class=\"_ _9\"></span>a <span class=\"_ _7\"></span>obligaciones <span class=\"_ _7\"> </span>convertibles <span class=\"_ _7\"> </span>emitidas <span class=\"_ _7\"></span>en 2023 <span class=\"_ _1\"></span>y <span class=\"_ _3\"></span>2024 <span class=\"_ _1\"></span>(nominal <span class=\"_ _1\"></span>agregado <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>25.000 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>euros), <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>vencimientos <span class=\"_ _1\"></span>entre <span class=\"_ _1\"></span>2029 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2030, clasificadas como <span class=\"_ _2\"></span>corriente <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>existir supu<span class=\"_ _2\"></span>estos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>conversi\u00f3n voluntaria <span class=\"_ _6\"></span>anticipada. En <span class=\"_ _2\"></span>caso de <span class=\"_ _2\"></span>conversi\u00f3n, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>liquidaci\u00f3n <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>efectuar\u00eda <span class=\"_ _6\"></span>mediante <span class=\"_ _2\"></span>acciones <span class=\"_ _2\"></span>sin <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>alida <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>caja, <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>lo <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span> tendr\u00e1 impacto en las obligaciones de pa<span class=\"_ _0\"></span>go corrientes.<span class=\"_ _2\"></span> Las <span class=\"_ _1f\"> </span>previsiones <span class=\"_ _2a\"> </span>de <span class=\"_ _1f\"> </span>caja, <span class=\"_ _2a\"> </span>basadas <span class=\"_ _1f\"> </span>en <span class=\"_ _2a\"> </span>los <span class=\"_ _1f\"> </span>presupuestos <span class=\"_ _2a\"> </span>aprobados <span class=\"_ _1f\"> </span>por <span class=\"_ _2a\"> </span>el <span class=\"_ _1f\"> </span>Consejo <span class=\"_ _2a\"> </span>de Administraci\u00f3n, <span class=\"_ _6\"></span>muestran <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>apacidad <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>atender <span class=\"_ _2\"></span>sus<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>corto <span class=\"_ _6\"></span>y medio <span class=\"_ _6\"></span>plazo, <span class=\"_ _5\"></span>estando <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>nec<span class=\"_ _0\"></span>esidades <span class=\"_ _6\"></span>previstas <span class=\"_ _6\"></span>pa<span class=\"_ _2\"></span>ra <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>2026 <span class=\"_ _6\"></span>adecuadamente <span class=\"_ _6\"></span>cubiertas<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>la financiaci\u00f3n actualmente disponible.  El <span class=\"_ _1\"></span>Grupo <span class=\"_ _0\"></span>cuenta <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>iciembre <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>2025 <span class=\"_ _0\"></span>con <span class=\"_ _1\"></span>l\u00edneas <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>y financiaci\u00f3n <span class=\"_ _1\"></span>relacionada <span class=\"_ _1\"></span>con factorings <span class=\"_ _6\"></span>no <span class=\"_ _5\"></span>dispuestos <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>26.574 <span class=\"_ _5\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros. <span class=\"_ _6\"></span>La <span class=\"_ _5\"></span>cancelaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>pr\u00e9st<span class=\"_ _2\"></span>amo sindicado <span class=\"_ _9\"></span>TLB <span class=\"_ _7\"> </span>por <span class=\"_ _7\"></span>141 <span class=\"_ _9\"></span>millones <span class=\"_ _7\"> </span>(v\u00e9ase <span class=\"_ _9\"></span>nota <span class=\"_ _7\"></span>9) <span class=\"_ _9\"></span>ha <span class=\"_ _7\"></span>reducido <span class=\"_ _9\"></span>las <span class=\"_ _7\"></span>ratios <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>apalancamiento <span class=\"_ _9\"></span>a niveles <span class=\"_ _4\"> </span>muy <span class=\"_ _4\"> </span>bajos, <span class=\"_ _24\"> </span>lo <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>permite <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>G<span class=\"_ _2\"></span>rupo <span class=\"_ _4\"> </span>acceder <span class=\"_ _4\"> </span>a <span class=\"_ _24\"> </span>nueva <span class=\"_ _4\"> </span>financiaci\u00f3n <span class=\"_ _24\"> </span>en <span class=\"_ _4\"> </span>condiciones ventajosas. <span class=\"_ _2\"></span>Al <span class=\"_ _2\"></span>respecto, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>marzo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2026 <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>firmado <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>p\u00f3liza <span class=\"_ _2\"></span>adicional <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>15 <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>llones de euros (v\u00e9ase nota 25), reforzando la capacidad financiera del Grupo. En <span class=\"_ _8\"> </span>base <span class=\"_ _4\"> </span>a <span class=\"_ _8\"> </span>lo <span class=\"_ _4\"> </span>anterior, <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>Consejo <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>Admini<span class=\"_ _2\"></span>straci\u00f3n <span class=\"_ _8\"> </span>ha <span class=\"_ _4\"> </span>formulado <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>estados <span class=\"_ _4\"> </span>financieros consolidados <span class=\"_ _7\"></span>bajo <span class=\"_ _7\"></span>el <span class=\"_ _7\"> </span>principio <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>empresa <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>funcionamiento, <span class=\"_ _7\"> </span>ya <span class=\"_ _8\"> </span>que <span class=\"_ _7\"></span>el <span class=\"_ _7\"> </span>Grupo <span class=\"_ _7\"> </span>dispone <span class=\"_ _7\"> </span>de recursos suficientes para atender sus <span class=\"_ _2\"></span>obligaciones financieras y <span class=\"_ _2\"></span>continuar con <span class=\"_ _2\"></span>su actividad <span class=\"_ _2\"></span>con normalidad. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "NOTA 3. NORMAS DE REGISTRO Y VALORACI\u00d3N Las <span class=\"_ _9\"></span>principales <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _9\"></span>utilizadas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>elaboraci\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _7\"></span>estas <span class=\"_ _7\"></span>cuentas <span class=\"_ _9\"></span>anuales, <span class=\"_ _7\"></span>de conformidad con lo establecido en las NIIF-UE, se detallan a continuaci\u00f3n: a)<span class=\"ff1\"> <span class=\"_ _2b\"> </span></span>Principios de Consolidaci\u00f3n El<span class=\"ls0\"> Grupo ha seguido los siguientes principios b\u00e1sicos:  </span>-<span class=\"ff4\"> <span class=\"_ _25\"> </span></span>Se <span class=\"_ _4\"> </span>consideran <span class=\"_ _24\"> </span>sociedades <span class=\"_ _24\"> </span>dependientes, <span class=\"_ _24\"> </span>aquellas <span class=\"_ _24\"> </span>sobre <span class=\"_ _24\"> </span>las <span class=\"_ _24\"> </span>que <span class=\"_ _24\"> </span>la <span class=\"_ _1e\"> </span>Sociedad, <span class=\"_ _24\"> </span>directa <span class=\"_ _4\"> </span>o<span class=\"_ _2\"></span> indirectamente, a <span class=\"_ _2\"></span>trav\u00e9s <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>dependientes eje<span class=\"_ _2\"></span>rce c<span class=\"_ _2\"></span>ontrol. El <span class=\"_ _2\"></span>Grup<span class=\"_ _4b\"> </span>o <span class=\"_ _2\"></span>considera que <span class=\"_ _2\"></span>mantiene el <span class=\"_ _2\"></span>control <span class=\"_ _2\"></span>cuando <span class=\"_ _2\"></span>tiene <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>poder sobr<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>filial, <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>exposici\u00f3n <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>derecho <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>resultados variables de <span class=\"_ _2\"></span>la inversi\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>capacidad de utilizar <span class=\"_ _2\"></span>dicho <span class=\"_ _2\"></span>poder de <span class=\"_ _2\"></span>modo <span class=\"_ _2\"></span>que pueda <span class=\"_ _2\"></span>influir en el importe de esos retornos.<span class=\"_ _4b\"> </span>Los <span class=\"_ _2\"></span>ingresos, <span class=\"_ _2\"></span>gastos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>efectivo <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>enti<span class=\"_ _2\"></span>dades <span class=\"_ _2\"></span>dependientes <span class=\"_ _2\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>incluyen <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las cuentas <span class=\"_ _6\"></span>anu<span class=\"_ _2\"></span>ales <span class=\"_ _5\"></span>consolidadas <span class=\"_ _6\"></span>desd<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>adquisici\u00f3n, <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>es <span class=\"_ _5\"></span>aquella, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>el Grupo <span class=\"_ _8\"> </span>obti<span class=\"_ _2\"></span>ene <span class=\"_ _8\"> </span>efectivamente <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>control <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _24\"> </span>mismas. <span class=\"_ _4\"> </span>Las <span class=\"_ _4\"> </span>entidades <span class=\"_ _4\"> </span>dependientes <span class=\"_ _4\"> </span>se excluyen de la consolidaci\u00f3n desde la fecha en la que se ha perdido control. -<span class=\"ff4\"> <span class=\"_ _25\"> </span></span>La<span class=\"_ _0\"></span>s tra<span class=\"_ _0\"></span>nsacciones <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>saldos mantenidos <span class=\"_ _1\"></span>con empresas <span class=\"_ _1\"></span>del Grupo <span class=\"_ _1\"></span>y los be<span class=\"_ _0\"></span>neficios o <span class=\"_ _1\"></span>p\u00e9rdidas<span class=\"_ _4b\"> </span>no realizados han sido eliminados en el proceso de consolidaci\u00f3n. -<span class=\"ff4\"> <span class=\"_ _25\"> </span></span>La<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>pol\u00edticas <span class=\"_ _1\"></span>contables <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>sociedades <span class=\"_ _3\"></span>dependientes <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>han <span class=\"_ _1\"></span>homogeneizado <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>las <span class=\"_ _3\"></span>pol\u00edticas y criterios contables del Grupo, para su adaptaci\u00f3n a las NIIF-<span class=\"ls11\">UE</span>.  -<span class=\"ff4\"> <span class=\"_ _25\"> </span></span>La<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>cu<span class=\"_ _2\"></span>entas <span class=\"_ _2\"></span>anuales <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>estados <span class=\"_ _2\"></span>financieros <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>sociedades <span class=\"_ _6\"></span>dependientes <span class=\"_ _6\"></span>utilizados <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>el proceso <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>consolidaci\u00f3n <span class=\"_ _3\"></span>est\u00e1n <span class=\"_ _1\"></span>referidos <span class=\"_ _3\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>mi<span class=\"_ _2\"></span>sma <span class=\"_ _3\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>p<span class=\"_ _2\"></span>resentaci\u00f3n <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>mismo <span class=\"_ _1\"></span>periodo que los de la Sociedad Dominante. -<span class=\"ff4\"> <span class=\"_ _25\"> </span></span><span class=\"ls10\">El</span> <span class=\"_ _23\"> </span>estado <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>situaci\u00f3n <span class=\"_ _20\"> </span>financiera <span class=\"_ _20\"> </span>consolidado, <span class=\"_ _20\"> </span>la <span class=\"_ _23\"> </span>cuenta <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>p\u00e9rdidas <span class=\"_ _20\"> </span>y <span class=\"_ _20\"> </span>ganancias consolidada, el <span class=\"_ _2\"></span>estado <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>cambios en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>patrimonio <span class=\"_ _2\"></span>neto <span class=\"_ _2\"></span>consolidado <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>stado de <span class=\"_ _2\"></span>flujos de <span class=\"_ _8\"> </span>efectivo <span class=\"_ _4\"> </span>consolidado<span class=\"_ _2\"></span>s, <span class=\"_ _4\"> </span>incluyen <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>ajustes <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>eliminaciones <span class=\"_ _4\"> </span>propios <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>proceso <span class=\"_ _8\"> </span>de consolidaci\u00f3n,  a<span class=\"_ _0\"></span>s\u00ed  como <span class=\"_ _1e\"> </span>las  homogeneizac<span class=\"_ _0\"></span>iones  valorativas <span class=\"_ _24\"> </span>pertinentes<span class=\"_ _2\"></span>  para<span class=\"_ _0\"></span>  conc<span class=\"_ _0\"></span>iliar saldos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>transacciones <span class=\"_ _2\"></span>entre <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>sociedades <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>consol<span class=\"_ _2\"></span>idan, <span class=\"_ _2\"></span>previo <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>conversi\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>las normas y principios contables nacionales a los contemplados en las NIIF-UE. -<span class=\"ff4\"> <span class=\"_ _25\"> </span></span>Los <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>pasivos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _9\"></span>filiales <span class=\"_ _5\"></span>cuya <span class=\"_ _5\"></span>moneda <span class=\"_ _5\"></span>funcional <span class=\"_ _5\"></span>es <span class=\"_ _9\"></span>distinta <span class=\"_ _5\"></span>al <span class=\"_ _9\"></span>euro <span class=\"_ _5\"></span>han <span class=\"_ _5\"></span>sido convertidos <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>euros utiliza<span class=\"_ _0\"></span>ndo <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ti<span class=\"_ _2\"></span>pos <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _1\"></span>vigentes <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>ejercicio y <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>fondos <span class=\"_ _8\"> </span>propios <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>tipo <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>cambio <span class=\"_ _4\"> </span>hist\u00f3rico <span class=\"_ _4\"> </span>(el <span class=\"_ _8\"> </span>vigente <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>fecha <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _8\"> </span>primera consolidaci\u00f3n). La<span class=\"_ _0\"></span>s cuentas de <span class=\"_ _0\"></span>p\u00e9rdidas y <span class=\"_ _0\"></span>ganancias de <span class=\"_ _0\"></span>estas sociedades <span class=\"_ _0\"></span>se han convertido a euros utilizando los tipos de cambio medios del ejercicio. -<span class=\"ff4\"> <span class=\"_ _25\"> </span></span>El <span class=\"_ _1\"></span>resultado consolidado <span class=\"_ _1\"></span>del ejerc<span class=\"_ _0\"></span>icio <span class=\"_ _0\"></span>muestra <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>arte <span class=\"_ _0\"></span>atribuible <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>la Sociedad Dominante<span class=\"_ _0\"></span>, que <span class=\"_ _5\"></span>est\u00e1 <span class=\"_ _6\"></span>formada <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>resultado <span class=\"_ _6\"></span>obtenido <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>\u00e9sta <span class=\"_ _5\"></span>m\u00e1s <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>p<span class=\"_ _2\"></span>arte <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>le <span class=\"_ _6\"></span>corresponde, <span class=\"_ _5\"></span>en virtud <span class=\"_ _2c\"> </span>de <span class=\"_ _2c\"> </span>la <span class=\"_ _2c\"> </span>participaci\u00f3n <span class=\"_ _2c\"> </span>financiera, <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>resultado <span class=\"_ _2c\"> </span>obtenido <span class=\"_ _2c\"> </span>por <span class=\"_ _2d\"> </span><span class=\"ls12\">la</span>s <span class=\"_ _2a\"> </span>sociedad<span class=\"lse\">es<span class=\"_ _2\"></span></span> dependientes. <span class=\"_ _23\"> </span>En <span class=\"_ _23\"> </span>el <span class=\"_ _23\"> </span>caso <span class=\"_ _23\"> </span>de <span class=\"_ _20\"> </span>las <span class=\"_ _23\"> </span>nuevas <span class=\"_ _23\"> </span>sociedad<span class=\"lse\">es</span> <span class=\"_ _20\"> </span>integradas <span class=\"_ _23\"> </span>en <span class=\"_ _23\"> </span>el <span class=\"_ _23\"> </span>per\u00edmetro <span class=\"_ _23\"> </span>de consolidaci\u00f3n, <span class=\"_ _1\"></span>solamente <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>han <span class=\"_ _1\"></span>recogido <span class=\"_ _1\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>la c<span class=\"_ _0\"></span>uenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>gan<span class=\"_ _2\"></span>ancias <span class=\"_ _1\"></span>consolidada las operaciones posteriores a <span class=\"_ _2\"></span>la toma efectiva de control.<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Los resultados generados por las sociedades <span class=\"_ _1\"></span>adquiridas <span class=\"_ _0\"></span>antes <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la combinaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>negocios <span class=\"_ _1\"></span>han <span class=\"_ _0\"></span>sido <span class=\"_ _1\"></span>registrados en las reservas en sociedades consolidadas. -<span class=\"ff4\"> <span class=\"_ _25\"> </span></span>La<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>eliminaci\u00f3n <span class=\"_ _6\"></span>inversi\u00f3n/patrimonio <span class=\"_ _2\"></span>neto <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>sociedad<span class=\"lse\">es</span> <span class=\"_ _2\"></span>dep<span class=\"_ _2\"></span>endientes <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>efectuado compensando <span class=\"_ _8\"> </span>la <span class=\"_ _4\"> </span>participaci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>sociedad <span class=\"_ _8\"> </span>domi<span class=\"_ _2\"></span>nante <span class=\"_ _8\"> </span>con <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>parte <span class=\"_ _8\"> </span>pr<span class=\"_ _2\"></span>oporcional <span class=\"_ _8\"> </span>del patrimonio <span class=\"_ _9\"></span>neto <span class=\"_ _7\"> </span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>sociedad<span class=\"lse\">es</span> <span class=\"_ _7\"></span>dependientes <span class=\"_ _7\"> </span>que <span class=\"_ _7\"> </span>represente <span class=\"_ _7\"></span>dicha <span class=\"_ _9\"></span>p<span class=\"_ _2\"></span>articipaci\u00f3n <span class=\"_ _9\"></span>a <span class=\"_ _7\"> </span>la fecha de adquisici\u00f3n, registrado por su valor razonable a dicha fecha. b<span class=\"lsa\">) </span>Inmovilizado Intangible Los <span class=\"_ _2\"></span>bienes <span class=\"_ _6\"></span>comprendidos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>inmovilizado <span class=\"_ _2\"></span>int<span class=\"_ _2\"></span>angible <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>valoran <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>coste, <span class=\"_ _6\"></span>ya <span class=\"_ _2\"></span>sea <span class=\"_ _2\"></span>\u00e9ste <span class=\"_ _6\"></span>el precio de <span class=\"_ _2\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>producci\u00f3n, mi<span class=\"_ _2\"></span>norado por<span class=\"_ _2\"></span> la <span class=\"_ _6\"></span>correspondiente amortizaci\u00f3n acumulada <span class=\"_ _1\"></span>(calculada <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>funci\u00f3n de <span class=\"_ _1\"></span>su <span class=\"_ _0\"></span>vida <span class=\"_ _1\"></span>\u00fatil) y <span class=\"_ _3\"></span>de las <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>por de<span class=\"_ _0\"></span>terioro <span class=\"_ _1\"></span>que, en <span class=\"_ _1\"></span>su <span class=\"_ _0\"></span>caso, hayan experimentado. El <span class=\"_ _6\"></span>im<span class=\"_ _2\"></span>porte <span class=\"_ _6\"></span>amortizable <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>activo <span class=\"_ _6\"></span>intangible <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span>vida <span class=\"_ _6\"></span>\u00fatil <span class=\"_ _5\"></span>definida <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>distribuye <span class=\"_ _6\"></span>sobre<span class=\"_ _2\"></span> una <span class=\"_ _6\"></span>base <span class=\"_ _5\"></span>sistem\u00e1tica <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _5\"></span>largo <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>su <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>\u00fati<span class=\"_ _2\"></span>l. <span class=\"_ _6\"></span>El <span class=\"_ _5\"></span>cargo <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>amortizaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>per\u00edodo <span class=\"_ _5\"></span>se<span class=\"_ _4b\"> </span>reconoce en el resultado del ejercicio. El <span class=\"_ _2\"></span>Grupo <span class=\"_ _6\"></span>reconoce <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>aja <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>activo <span class=\"_ _2\"></span>intangible <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>momento <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>disposici\u00f3n <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>cuando <span class=\"_ _2\"></span>no espera recibir beneficios econ\u00f3micos futuros por su uso o disposici\u00f3n. La fecha de disposici\u00f3n del <span class=\"_ _9\"></span>activo <span class=\"_ _7\"> </span>intangible <span class=\"_ _7\"></span>es <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>comprador <span class=\"_ _9\"></span>adquiere <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>control <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>mismo. <span class=\"_ _7\"></span>La p\u00e9rdida o ganancia surgida se determina como la diferencia e<span class=\"_ _0\"></span>ntre el importe neto obtenido y el<span class=\"_ _4b\"> </span>importe en libros del activo y se reconoce en el resultado del ejercicio. Gastos de Desarrollo Se trata de proy<span class=\"_ _2\"></span>ectos de desarrollo de p<span class=\"_ _2\"></span>roductos que <span class=\"_ _2\"></span>pretenden alcanzar el <span class=\"_ _2\"></span>mercado, o que <span class=\"_ _2\"></span>son utilizados  para<span class=\"_ _0\"></span>  su <span class=\"_ _1e\"> </span>explotaci\u00f3n  y <span class=\"_ _24\"> </span>uti<span class=\"_ _2\"></span>lizaci\u00f3n  imp<span class=\"_ _0\"></span>lement\u00e1ndolos  de<span class=\"_ _0\"></span>ntro  de <span class=\"_ _24\"> </span>los  servicios  de diagn\u00f3stico <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _5\"></span>pre<span class=\"_ _0\"></span>sta <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>sus <span class=\"_ _6\"></span>clientes <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>habitual, <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>objeto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>mejorar <span class=\"_ _6\"></span>su competitividad. <span class=\"_ _2\"></span>Cada <span class=\"_ _6\"></span>uno <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>proyectos <span class=\"_ _2\"></span>tiene <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>plan <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>negocio <span class=\"_ _2\"></span>espec\u00edfico <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>eval\u00faa <span class=\"_ _2\"></span>de forma individualizada. La descripc<span class=\"_ _0\"></span>i\u00f3n detallada de los proyectos se encuentra en el informe de gesti\u00f3n consolidado. Estos <span class=\"_ _2\"></span>proyectos <span class=\"_ _6\"></span>tienen <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>periodo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>desarrollo <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>entre <span class=\"_ _2\"></span>7 <span class=\"_ _6\"></span>y <span class=\"_ _2\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>a\u00f1os, <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _2\"></span>u<span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>dos <span class=\"_ _2\"></span>a\u00f1os <span class=\"_ _6\"></span>para entrar en fase de comercializaci\u00f3n. Todos <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>proyectos <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>llevan <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>cabo <span class=\"_ _8\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>basan <span class=\"_ _4\"> </span>en <span class=\"_ _7\"> </span>cono<span class=\"_ _2\"></span>cimientos <span class=\"_ _8\"> </span>previos adquiridos <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>trav\u00e9s <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>experiencia <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _24\"> </span>desarrollo <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>sus <span class=\"_ _24\"> </span>servicios <span class=\"_ _4\"> </span>diagn\u00f3sticos, <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>la literatura <span class=\"_ _3\"></span>cient\u00edfic<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>publicada <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>licencia <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>pa<span class=\"_ _2\"></span>tentes <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>know<span class=\"_ _2\"></span>-how <span class=\"_ _1\"></span>previamente <span class=\"_ _1\"></span>desarrollada por otras instituciones.  Los <span class=\"_ _5\"></span>gastos <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>desarrollo <span class=\"_ _5\"></span>incurridos <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>ejercicio <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>registran <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _5\"></span>cuenta <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>resultado <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>el ejercicio. <span class=\"_ _24\"> </span>Los <span class=\"_ _24\"> </span>costes  relacionados <span class=\"_ _24\"> </span>con <span class=\"_ _24\"> </span>las  actividades <span class=\"_ _4\"> </span>de  desarrollo <span class=\"_ _24\"> </span>se  activar\u00e1<span class=\"_ _0\"></span>n <span class=\"_ _24\"> </span>d<span class=\"_ _2\"></span>esde <span class=\"_ _24\"> </span>el momento en que cumplan las condiciones siguientes: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">existencia <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>proyecto <span class=\"_ _9\"></span>espec\u00edfico <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>individualizado <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>permita <span class=\"_ _9\"></span>valorar <span class=\"_ _5\"></span>de <span class=\"_ _7\"></span>forma </span></span>fiable el desembolso atribuible a la realizac<span class=\"_ _0\"></span>i\u00f3n del proyecto. <span class=\"_ _2\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">la asignaci\u00f3n, imputaci\u00f3n y distribuci\u00f3n temporal de los costes de cada proyec<span class=\"_ _0\"></span>to deben </span></span>estar claramente establecidas. \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">en todo momento <span class=\"_ _2\"></span>deben <span class=\"_ _2\"></span>existir motivos <span class=\"_ _2\"></span>fundados de \u00e9xito <span class=\"_ _2\"></span>t\u00e9cnico en <span class=\"_ _2\"></span>la realizaci\u00f3n del<span class=\"_ _2\"></span> </span></span>proyecto, <span class=\"_ _9\"></span>tanto <span class=\"_ _7\"></span>para <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>caso <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>empresa <span class=\"_ _7\"></span>tenga <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>intenci\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _7\"></span>su <span class=\"_ _9\"></span>explotaci\u00f3n directa, <span class=\"_ _4\"> </span>como <span class=\"_ _4\"> </span>para <span class=\"_ _24\"> </span>el <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>la <span class=\"_ _4\"> </span>venta <span class=\"_ _24\"> </span>a <span class=\"_ _4\"> </span>un <span class=\"_ _24\"> </span>tercero <span class=\"_ _4\"> </span>del <span class=\"_ _24\"> </span>resultado <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>p<span class=\"_ _2\"></span>royecto <span class=\"_ _4\"> </span>una <span class=\"_ _4\"> </span>v<span class=\"_ _2\"></span>ez concluido, si existe mercado. \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">la <span class=\"_ _3\"></span>rentabilidad <span class=\"_ _1\"></span>econ\u00f3mico-comercial <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>proyecto <span class=\"_ _3\"></span>debe <span class=\"_ _1\"></span>estar <span class=\"_ _3\"></span>ra<span class=\"_ _2\"></span>zonablemente <span class=\"_ _3\"></span>asegurada.<span class=\"_ _2\"></span> </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">la <span class=\"_ _7\"></span>financiaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"> </span>di<span class=\"_ _2\"></span>stintos <span class=\"_ _7\"> </span>proyectos <span class=\"_ _7\"> </span>debe <span class=\"_ _7\"> </span>estar <span class=\"_ _7\"> </span>ra<span class=\"_ _2\"></span>zonablemente <span class=\"_ _9\"></span>as<span class=\"_ _2\"></span>egurada <span class=\"_ _7\"></span>para </span></span>completar <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>realizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>estos. Ade<span class=\"_ _0\"></span>m\u00e1s, <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>ebe <span class=\"_ _1\"></span>estar a<span class=\"_ _0\"></span>segurada <span class=\"_ _1\"></span>la disponibilidad <span class=\"_ _1\"></span>de los adecuados <span class=\"_ _2\"></span>recursos <span class=\"_ _2\"></span>t\u00e9cnicos <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>otro <span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>po <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>completar <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>proyecto <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>para <span class=\"_ _2\"></span>utiliza<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>o vender el activo intangible. \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">debe <span class=\"_ _6\"></span>existir <span class=\"_ _6\"></span>una <span class=\"_ _2\"></span>int<span class=\"_ _2\"></span>enci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>completar <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>intangible <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>cuesti\u00f3n, <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>usarlo <span class=\"_ _6\"></span>o </span></span>venderlo. Para ello, se <span class=\"_ _2\"></span>aplican las <span class=\"_ _2\"></span>m\u00e9tricas est\u00e1ndar que <span class=\"_ _2\"></span>permiten <span class=\"_ _2\"></span>evaluar los riesgos<span class=\"_ _2\"></span> tecnol\u00f3gicos de <span class=\"_ _2\"></span>las diferentes fase<span class=\"_ _0\"></span>s de desarrollo y <span class=\"_ _0\"></span>establece<span class=\"_ _0\"></span>r de forma <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>y fundada <span class=\"_ _0\"></span>una previsi\u00f3n <span class=\"_ _0\"></span>de \u00e9xito t\u00e9cnico <span class=\"_ _8\"> </span>y <span class=\"_ _24\"> </span>econ\u00f3mico-comercial. <span class=\"_ _4\"> </span>Teniendo <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>cuenta <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>modelo <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>negocio <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Grupo, <span class=\"_ _4\"> </span>las<span class=\"_ _4b\"> </span>estimaciones se efect\u00faan de forma separada por proyecto de desarrollo. Para <span class=\"_ _4\"> </span>la <span class=\"_ _1e\"> </span>determinaci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>previsi\u00f3n <span class=\"_ _24\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>viabilidad <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>\u00e9xito <span class=\"_ _24\"> </span>e<span class=\"_ _2\"></span>con\u00f3mico<span class=\"_ _2\"></span>-comercial <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>los proyectos, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>utilizan <span class=\"_ _1\"></span>valoraciones <span class=\"_ _1\"></span>intern<span class=\"_ _2\"></span>as <span class=\"_ _1\"></span>comparando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>neto <span class=\"_ _0\"></span>contable <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _1\"></span>proyecto de <span class=\"_ _9\"></span>desarrollo <span class=\"_ _7\"></span>m\u00e1s <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>importe <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>inversi\u00f3n <span class=\"_ _9\"></span>previsto <span class=\"_ _7\"> </span>hasta <span class=\"_ _7\"></span>su <span class=\"_ _9\"></span>finalizaci\u00f3n<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>con <span class=\"_ _7\"> </span>el <span class=\"_ _7\"></span>valor <span class=\"_ _9\"></span>actual adjudicado <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>dicho <span class=\"_ _5\"></span>an\u00e1lisis, <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>cuanto <span class=\"_ _6\"></span>considera <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>efectivo <span class=\"_ _5\"></span>y, <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>consecuencia,<span class=\"_ _4b\"> </span>determina <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>importe <span class=\"_ _1\"></span>recuperable <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>proye<span class=\"_ _2\"></span>cto <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>esarrollo, <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>por <span class=\"_ _1\"></span>ello <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>previsi\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>viabilidad de \u00e9xito econ\u00f3mico-comercial. La <span class=\"_ _24\"> </span>Direcci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>Sociedad <span class=\"_ _24\"> </span>Dominante <span class=\"_ _24\"> </span>ha <span class=\"_ _24\"> </span>analizado <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>viabilidad <span class=\"_ _24\"> </span>t\u00e9cnica <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>econ\u00f3mico<span class=\"_ _2\"></span>-<span class=\"_ _4b\"> </span>financiera <span class=\"_ _7\"> </span>de <span class=\"_ _4\"> </span>todos <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>proyectos <span class=\"_ _8\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>desarrollo <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>ha <span class=\"_ _8\"> </span>considerado <span class=\"_ _8\"> </span>qu<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>existen <span class=\"_ _8\"> </span>razones <span class=\"_ _8\"> </span>para mantenerlos <span class=\"_ _1\"></span>activados <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>aparecen <span class=\"_ _1\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>activo <span class=\"_ _1\"></span>consolidado, <span class=\"_ _1\"></span>no existiendo indicios  de  deterioro  de  los  mismos,  excepto  por  los  proyectos  deteriorados  dura<span class=\"_ _0\"></span>nte  los<span class=\"_ _2\"></span> ejercicios 2025<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>detallados <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>nota <span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>. <span class=\"_ _2\"></span>A <span class=\"_ _6\"></span>su <span class=\"_ _2\"></span>vez, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>conside<span class=\"_ _2\"></span>ra <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>plan <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>tesorer\u00eda elaborado por <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>Direcci\u00f3n <span class=\"_ _2\"></span>evidencia <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>capacidad <span class=\"_ _2\"></span>futura <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>sociedades <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>hacer <span class=\"_ _2\"></span>frente <span class=\"_ _2\"></span>a sus <span class=\"_ _5\"></span>inversiones, <span class=\"_ _5\"></span>continuar <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>desarrollo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>sus <span class=\"_ _5\"></span>proyectos <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>curso <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>financiar <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>plan <span class=\"_ _5\"></span>de crecimiento presupuestado para ejercicios venideros. A <span class=\"_ _24\"> </span>pesar  de <span class=\"_ _24\"> </span>que <span class=\"_ _1e\"> </span>estas <span class=\"_ _24\"> </span>e<span class=\"_ _2\"></span>stimaciones <span class=\"_ _24\"> </span>se  han <span class=\"_ _24\"> </span>realizado  en <span class=\"_ _4\"> </span>fun<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _24\"> </span>de  la <span class=\"_ _24\"> </span>mejor <span class=\"_ _1e\"> </span>informaci\u00f3n disponible en <span class=\"_ _0\"></span>la fe<span class=\"_ _0\"></span>cha de<span class=\"_ _0\"></span> formulac<span class=\"_ _0\"></span>i\u00f3n de <span class=\"_ _0\"></span>las presentes <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>anuales c<span class=\"_ _0\"></span>onsolidadas, es posible<span class=\"_ _1\"></span> que ac<span class=\"_ _0\"></span>ontecimientos que pudier<span class=\"_ _0\"></span>an tener <span class=\"_ _1\"></span>luga<span class=\"_ _2\"></span>r en <span class=\"_ _1\"></span>el<span class=\"_ _2\"></span> futuro <span class=\"_ _0\"></span>obliguen a <span class=\"_ _0\"></span>modificarlas <span class=\"_ _0\"></span>en pr\u00f3ximos ejercicios. En tal caso, ello se har\u00eda de forma prospectiva, reconociendo los efec<span class=\"_ _0\"></span>tos del cambio de estimaci\u00f3n en la cuenta de p\u00e9rdidas y ganancias consolidada. El valor de los <span class=\"_ _2\"></span>flujos de <span class=\"_ _2\"></span>efectivo individualizado <span class=\"_ _2\"></span>por proyecto de des<span class=\"_ _2\"></span>arrollo a 31 <span class=\"_ _2\"></span>de diciembre<span class=\"_ _2\"></span> 2025 se <span class=\"_ _0\"></span>descuentan <span class=\"_ _0\"></span>estimando un <span class=\"_ _0\"></span>rango <span class=\"_ _0\"></span>razonable de<span class=\"_ _0\"></span> tasas <span class=\"_ _0\"></span>de de<span class=\"_ _0\"></span>scuento y <span class=\"_ _0\"></span>tasas de<span class=\"_ _0\"></span> cre<span class=\"_ _0\"></span>cimiento a <span class=\"_ _3\"></span>perpetuidad <span class=\"_ _1\"></span>(\u201cg\u201d), <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>rangos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>tasas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>descu<span class=\"_ _2\"></span>ento <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pa<span class=\"_ _2\"></span>rtir <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>informaci\u00f3n de mercado <span class=\"_ _2\"></span>bajo <span class=\"_ _2\"></span>el mode<span class=\"_ _2\"></span>lo del <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>medio <span class=\"_ _2\"></span>ponderado de <span class=\"_ _2\"></span>capital (\u201cCMPC<span class=\"_ _2\"></span>\u201d <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>\u201cWACC\u201d) y <span class=\"_ _2\"></span>las tasas <span class=\"_ _7\"> </span>de <span class=\"_ _4\"> </span>crecimiento <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>perpetuidad <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>partir <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>estimaciones <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>inflac<span class=\"_ _2\"></span>i\u00f3n <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>largo <span class=\"_ _8\"> </span>plazo,<span class=\"_ _2\"></span> resultando <span class=\"_ _4\"> </span>la <span class=\"_ _24\"> </span>aplicaci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>una <span class=\"_ _24\"> </span>tasa <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>descue<span class=\"_ _2\"></span>nto <span class=\"_ _24\"> </span>WACC <span class=\"_ _4\"> </span>media <span class=\"_ _24\"> </span>del <span class=\"_ _24\"> </span>8,8% <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>una <span class=\"_ _4\"> </span>tasa <span class=\"_ _24\"> </span>de crecimiento <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>perpetuidad <span class=\"_ _1\"></span>media del <span class=\"_ _1\"></span>2,0% <span class=\"_ _0\"></span>calculadas <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>PricewaterhouseCoopers <span class=\"_ _1\"></span>Asesores <span class=\"_ _0\"></span>de Negocios,  S.L.  como <span class=\"_ _1c\"> </span>experto  independiente  y <span class=\"_ _1c\"> </span>asociadas  a  las <span class=\"_ _1c\"> </span>Unidades  Generadores  de Efectivo (\u201cUGEs\u201d) para las cuales se<span class=\"_ _0\"></span> realizan los proyectos de desarrollo del Grupo.<span class=\"_ _2\"></span><span class=\"ff2\"> </span>Se considera<span class=\"_ _0\"></span>n como gastos a<span class=\"_ _0\"></span>ctivables de de<span class=\"_ _0\"></span>sarrollo, valorados <span class=\"_ _1\"></span>a<span class=\"_ _2\"></span> coste <span class=\"_ _0\"></span>de producci\u00f3n, todos <span class=\"_ _0\"></span>los costes <span class=\"_ _2\"></span>directamente <span class=\"_ _6\"></span>atribuibles <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>sean <span class=\"_ _2\"></span>necesarios <span class=\"_ _6\"></span>para <span class=\"_ _2\"></span>crear, <span class=\"_ _2\"></span>producir <span class=\"_ _6\"></span>y <span class=\"_ _2\"></span>preparar <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>activo para <span class=\"_ _5\"></span>que <span class=\"_ _7\"></span>pueda <span class=\"_ _9\"></span>operar <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>forma <span class=\"_ _9\"></span>prevista <span class=\"_ _9\"></span>inclu<span class=\"_ _2\"></span>yendo <span class=\"_ _9\"></span>costes <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>p<span class=\"_ _2\"></span>ersonal <span class=\"_ _7\"></span>afecto, <span class=\"_ _5\"></span>costes <span class=\"_ _7\"></span>de materiales <span class=\"_ _7\"></span>consumibles <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>servicios <span class=\"_ _7\"> </span>utilizados <span class=\"_ _8\"> </span>directamente <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>los <span class=\"_ _7\"> </span>proyectos. <span class=\"_ _8\"> </span>Los <span class=\"_ _8\"> </span>gastos <span class=\"_ _7\"> </span>de desarrollo <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>contabilizan <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>gasto <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>resultados <span class=\"_ _5\"></span>hasta <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>no <span class=\"_ _5\"></span>cumplen <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>requisitos para su <span class=\"_ _2\"></span>activaci\u00f3n, siendo <span class=\"_ _2\"></span>estas <span class=\"_ _2\"></span>partidas no <span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>gnificativas en <span class=\"_ _2\"></span>la cuenta <span class=\"_ _2\"></span>de p<span class=\"_ _2\"></span>\u00e9rdidas y <span class=\"_ _2\"></span>ganancias consolidada a 31 de diciembre de 2025.  Adicionalmente,  e<span class=\"_ _0\"></span>n  el  caso <span class=\"_ _24\"> </span>de  que  existan  dudas  raz<span class=\"_ _0\"></span>onables  sobre  el  \u00e9<span class=\"_ _0\"></span>xito  t\u00e9cnico <span class=\"_ _24\"> </span>o  la<span class=\"_ _2\"></span> rentabilidad <span class=\"_ _9\"></span>econ\u00f3mico-<span class=\"_ _2\"></span>comercial <span class=\"_ _9\"></span>del <span class=\"_ _7\"> </span>proyecto <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>desarrollo, <span class=\"_ _7\"> </span>es <span class=\"_ _7\"> </span>decir <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>vi<span class=\"_ _2\"></span>abilidad <span class=\"_ _9\"></span>del<span class=\"_ _2\"></span> proyecto <span class=\"_ _5\"></span>est\u00e1 <span class=\"_ _5\"></span>comprometida, <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>desestima <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>continuaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>proyec<span class=\"_ _0\"></span>to, <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>s<span class=\"_ _2\"></span>i <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>neto contable <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>proyecto <span class=\"_ _6\"></span>su<span class=\"_ _2\"></span>pera <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>re<span class=\"_ _2\"></span>cuperable <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>cuanto <span class=\"_ _5\"></span>a <span class=\"_ _2\"></span>las <span class=\"_ _5\"></span>expectativas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>generaci\u00f3n futura <span class=\"_ _24\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>ingresos, <span class=\"_ _1e\"> </span>se  producir\u00e1 <span class=\"_ _24\"> </span>un  deterioro <span class=\"_ _1e\"> </span>sobre  los <span class=\"_ _24\"> </span>importes  registrados <span class=\"_ _24\"> </span>en<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>el <span class=\"_ _1e\"> </span>activo imput\u00e1ndose directamente a p\u00e9rdidas del ejercicio.<span class=\"_ _4b\"> </span>Los <span class=\"_ _1\"></span>gastos <span class=\"_ _3\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>des<span class=\"_ _2\"></span>arrollo <span class=\"_ _3\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>amortiz<span class=\"_ _2\"></span>ar\u00e1n <span class=\"_ _3\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>cuerdo <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>plan <span class=\"_ _1\"></span>sistem\u00e1tico <span class=\"_ _1\"></span>espec\u00edfico <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>cada<span class=\"_ _4b\"> </span>proyecto. Este comenzar\u00e1 <span class=\"_ _2\"></span>a partir del <span class=\"_ _2\"></span>ejercicio en que <span class=\"_ _2\"></span>se termine cada p<span class=\"_ _2\"></span>royecto y se <span class=\"_ _2\"></span>extender\u00e1 durante el per\u00edodo en el cual genere ingresos, sin superar el plazo de cinco a\u00f1os. Propiedad Industrial Corresponde <span class=\"_ _20\"> </span>a <span class=\"_ _23\"> </span>los <span class=\"_ _20\"> </span>gast<span class=\"_ _2\"></span>os <span class=\"_ _20\"> </span>de <span class=\"_ _23\"> </span>desarrollo <span class=\"_ _20\"> </span>capitalizados <span class=\"_ _20\"> </span>para <span class=\"_ _20\"> </span>los <span class=\"_ _20\"> </span>que <span class=\"_ _23\"> </span>s<span class=\"_ _2\"></span>e <span class=\"_ _20\"> </span>ha <span class=\"_ _23\"> </span>obtenido <span class=\"_ _20\"> </span>la<span class=\"_ _4b\"> </span>correspondiente <span class=\"_ _4\"> </span>patente <span class=\"_ _4\"> </span>o <span class=\"_ _24\"> </span>similar, <span class=\"_ _4\"> </span>e <span class=\"_ _24\"> </span>incluyen <span class=\"_ _4\"> </span>los <span class=\"_ _24\"> </span>costes <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>r<span class=\"_ _2\"></span>egistro <span class=\"_ _4\"> </span>y <span class=\"_ _24\"> </span>formalizaci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _2\"></span>a propiedad <span class=\"_ _27\"> </span>industrial, <span class=\"_ _1f\"> </span>as\u00ed <span class=\"_ _1f\"> </span>como <span class=\"_ _1f\"> </span>los <span class=\"_ _1f\"> </span>costes <span class=\"_ _1f\"> </span>de <span class=\"_ _27\"> </span>adquisici\u00f3n <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>terceros <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>los <span class=\"_ _1f\"> </span>derechos<span class=\"_ _2\"></span> correspondientes. Se <span class=\"_ _5\"></span>presentan <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>balance <span class=\"_ _5\"></span>consolidado <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>coste <span class=\"_ _5\"></span>minorado <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las<span class=\"_ _2\"></span> amortizaciones y <span class=\"_ _0\"></span>p\u00e9rdidas por de<span class=\"_ _0\"></span>terioro acumuladas. Se <span class=\"_ _0\"></span>amortizan linealmente durante <span class=\"_ _1\"></span>su vida \u00fatil, <span class=\"_ _9\"></span>a <span class=\"_ _5\"></span>raz\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>10 <span class=\"_ _9\"></span>% <span class=\"_ _9\"></span>anual <span class=\"_ _5\"></span>y <span class=\"_ _9\"></span>son <span class=\"_ _9\"></span>objeto <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>c<span class=\"_ _2\"></span>orrecci\u00f3n <span class=\"_ _5\"></span>valorativa <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>deterioro. <span class=\"_ _9\"></span>A <span class=\"_ _9\"></span>estos efectos <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>entiende <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>amortizable <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>atribuido <span class=\"_ _2\"></span>(o <span class=\"_ _6\"></span>valor revalorizado) menos su valor residual. El <span class=\"_ _8\"> </span>Grupo <span class=\"_ _4\"> </span>revisa <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>valor <span class=\"_ _4\"> </span>residual, <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>vida <span class=\"_ _4\"> </span>\u00fatil <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>el <span class=\"_ _8\"> </span>m\u00e9todo <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>amortizaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>activos intangibles <span class=\"_ _1c\"> </span>al <span class=\"_ _1d\"> </span>cierre <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>cada <span class=\"_ _1d\"> </span>ejercicio. <span class=\"_ _1d\"> </span>Las <span class=\"_ _1d\"> </span>modificaciones <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>los <span class=\"_ _1d\"> </span>criterios <span class=\"_ _1d\"> </span>inicialmente establecidos se reconocen como un cambio de estimaci\u00f3n. Carteras de clientes La <span class=\"_ _1\"></span>cartera de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>client<span class=\"_ _2\"></span>es <span class=\"_ _1\"></span>corresponde a <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>adquiridas <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>combinaciones <span class=\"_ _1\"></span>de negocios <span class=\"_ _1\"></span>realizadas desde 2018. Para la va<span class=\"_ _0\"></span>loraci\u00f3n de las relaciones con clientes se ha utilizado la me<span class=\"_ _0\"></span>todolog\u00eda del beneficio <span class=\"_ _1\"></span>(MEEM). El <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>estima a <span class=\"_ _1\"></span>trav\u00e9s de <span class=\"_ _1\"></span>la suma <span class=\"_ _1\"></span>del \u201cexce<span class=\"_ _0\"></span>so de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>beneficios\u201d futuros descontados a valor actual, al que se le sustraen los cargos por activos contributivos. Dichas <span class=\"_ _0\"></span>carteras <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>lientes se <span class=\"_ _1\"></span>amortizan de <span class=\"_ _1\"></span>forma lineal dura<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>su vida <span class=\"_ _1\"></span>\u00fatil que <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>estima entre 1 <span class=\"_ _2\"></span>(cartera <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>clientes <span class=\"_ _2\"></span>aflorada <span class=\"_ _6\"></span>en la <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>R<span class=\"_ _2\"></span>eal Life <span class=\"_ _6\"></span>Data, <span class=\"_ _2\"></span>S.L.) <span class=\"_ _2\"></span>y <span class=\"_ _5\"></span>18 <span class=\"_ _2\"></span>a\u00f1os <span class=\"_ _2\"></span>(cartera <span class=\"_ _2\"></span>de clientes <span class=\"_ _0\"></span>aflorada <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la a<span class=\"_ _0\"></span>dquisici\u00f3n de <span class=\"_ _0\"></span>SIMM <span class=\"_ _0\"></span>Molecular, <span class=\"_ _0\"></span>S.L.U.) determinada <span class=\"_ _0\"></span>de a<span class=\"_ _0\"></span>cuerdo con <span class=\"_ _1\"></span>la ratio de ca\u00edda de los mismos de acuerdo con la experiencia hist\u00f3rica.  La <span class=\"_ _1\"></span>cartera <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>clientes m\u00e1s <span class=\"_ _1\"></span>relevante, <span class=\"_ _1\"></span>que es <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>Significant I<span class=\"_ _1\"></span>mp<span class=\"_ _2\"></span>act <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>ystems, <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>.L. <span class=\"_ _0\"></span>(Bienzobas), tiene <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>vida <span class=\"_ _5\"></span>\u00fatil <span class=\"_ _6\"></span>estimada <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>15 <span class=\"_ _6\"></span>a\u00f1os. <span class=\"_ _5\"></span>Los <span class=\"_ _2\"></span>indi<span class=\"_ _2\"></span>cios <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>deterioro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>artera <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>clientes <span class=\"_ _5\"></span>s<span class=\"ls13\">e </span>obtienen <span class=\"_ _9\"></span>tanto <span class=\"_ _7\"> </span>de <span class=\"_ _7\"></span>fuentes <span class=\"_ _9\"></span>internas, <span class=\"_ _7\"></span>evidencia <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>deterioro <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>una <span class=\"_ _7\"> </span>cuenta <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>clientes<span class=\"_ _2\"></span>, <span class=\"_ _7\"></span>y/o <span class=\"_ _9\"></span>de fuentes <span class=\"_ _1\"></span>exte<span class=\"_ _2\"></span>rnas, <span class=\"_ _0\"></span>cambios significa<span class=\"_ _0\"></span>tivos c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>incidencia <span class=\"_ _0\"></span>adversa <span class=\"_ _0\"></span>sobre <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a e<span class=\"_ _0\"></span>ntidad, <span class=\"_ _0\"></span>referentes al entorno legal, econ\u00f3mico, tecnol\u00f3gico o de<span class=\"_ _0\"></span> mercado.<span class=\"_ _4b\"> </span>Marcas Las <span class=\"_ _3\"></span>marcas <span class=\"_ _1\"></span>proceden <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _3\"></span>adquiridas <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>combinaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocio. <span class=\"_ _1\"></span>Algunas <span class=\"_ _1\"></span>marcas <span class=\"_ _1\"></span>tienen vida <span class=\"_ _0\"></span>\u00fatil indef<span class=\"_ _0\"></span>inida (ASPY <span class=\"_ _1\"></span>Global Services S.A.U., discontinuada<span class=\"_ _0\"></span> en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio 2025), <span class=\"_ _0\"></span>ya que no <span class=\"_ _5\"></span>existe <span class=\"_ _5\"></span>un <span class=\"_ _9\"></span>l\u00edmite <span class=\"_ _5\"></span>esti<span class=\"_ _2\"></span>mable <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>p<span class=\"_ _2\"></span>eriodo <span class=\"_ _5\"></span>durante <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>cual <span class=\"_ _9\"></span>este <span class=\"_ _5\"></span>activo <span class=\"_ _9\"></span>va <span class=\"_ _9\"></span>a <span class=\"_ _5\"></span>generar <span class=\"_ _5\"></span>entrada <span class=\"_ _9\"></span>de flujos <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>efectivos, <span class=\"_ _24\"> </span>mientras <span class=\"_ _24\"> </span>que <span class=\"_ _24\"> </span>otras <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>amortizan <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>funci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>su<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>vida <span class=\"_ _4\"> </span>\u00fati<span class=\"_ _2\"></span>l <span class=\"_ _4\"> </span>estimada,<span class=\"_ _2\"></span> principalmente <span class=\"_ _6\"></span>entr<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>10 <span class=\"_ _5\"></span>(marca<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>relativa <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>adquisici\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>I<span class=\"_ _0\"></span>nstituto <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Estudios <span class=\"_ _5\"></span>Celulares <span class=\"_ _6\"></span>y<span class=\"_ _2\"></span> Moleculares, <span class=\"_ _9\"></span>S.A.) <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>15<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>a\u00f1os <span class=\"_ _9\"></span>(m<span class=\"_ _2\"></span>arca <span class=\"_ _9\"></span>relativa <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>adquisici\u00f3n <span class=\"_ _7\"></span>de Global<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>Telemed<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>S<span class=\"_ _2\"></span>ystems, A.G.). <span class=\"_ _2\"></span>Las <span class=\"_ _6\"></span>marcas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>\u00fatil <span class=\"_ _6\"></span>definida <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>amortizan <span class=\"_ _6\"></span>linealmente. <span class=\"_ _6\"></span>Sobre <span class=\"_ _2\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>marcas, <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>Grupo realiza <span class=\"_ _7\"></span>test <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>deterioro <span class=\"_ _8\"> </span>ya <span class=\"_ _8\"> </span>sean <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"> </span>vida <span class=\"_ _8\"> </span>\u00fatil <span class=\"_ _7\"> </span>def<span class=\"_ _2\"></span>inida <span class=\"_ _7\"> </span>o <span class=\"_ _8\"> </span>indefinida <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>base <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>planes <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e negocios de las sociedades. Para <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>aloraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>marcas <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>utilizado <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>metodolog\u00eda <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ahorro <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>royalty <span class=\"_ _6\"></span>(Relief from Royalties):<span class=\"_ _4b\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Esta <span class=\"_ _7\"> </span>metodolog\u00ed<span class=\"_ _2\"></span>a <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>fundamenta <span class=\"_ _7\"></span>en <span class=\"_ _7\"> </span>que <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>v<span class=\"_ _2\"></span>alor <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>activo <span class=\"_ _7\"> </span>es <span class=\"_ _7\"> </span>igual <span class=\"_ _8\"> </span>al <span class=\"_ _7\"> </span>valor </span></span>presente de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>ingresos <span class=\"_ _2\"></span>obtenidos <span class=\"_ _2\"></span>(o <span class=\"_ _2\"></span>te\u00f3ricos) <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el cob<span class=\"_ _2\"></span>ro de <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>\"royalty\" <span class=\"_ _2\"></span>por la utilizaci\u00f3n por parte del licenciatario.  \u2022<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>Los <span class=\"_ _5\"></span>ingresos <span class=\"_ _2\"></span>atribuibles <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>\u201c<span class=\"_ _0\"></span>royalty\u201d <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>uso <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>tambi\u00e9n <span class=\"_ _6\"></span>representan el ahorro <span class=\"_ _2\"></span>de costes <span class=\"_ _2\"></span>disponibl<span class=\"_ _2\"></span>es para <span class=\"_ _2\"></span>el propietario <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>mismo <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>evitar el pago<span class=\"_ _4b\"> </span>de royalties por la licencia de su activo a otro propietario. Aplicaciones Inform\u00e1ticas Las licencias para aplic<span class=\"_ _0\"></span>aciones inform\u00e1ticas adquiridas, est\u00e1n destinadas a uso propio y no a <span class=\"_ _0\"></span>la venta <span class=\"_ _5\"></span><span class=\"lse\">a <span class=\"_ _5\"></span></span>ter<span class=\"_ _2\"></span>ceros, <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>programas <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>ordenador <span class=\"_ _9\"></span>elaborados <span class=\"_ _5\"></span>internamente, <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>capitalizan <span class=\"_ _5\"></span>sobre <span class=\"_ _5\"></span>la<span class=\"_ _2\"></span> base de<span class=\"_ _0\"></span> los c<span class=\"_ _0\"></span>ostes en que se <span class=\"_ _1\"></span>ha incurrido para adquirirlas <span class=\"_ _0\"></span>o desarrollarlos, <span class=\"_ _0\"></span>y prepararlos <span class=\"_ _0\"></span>para su uso. Se <span class=\"_ _6\"></span>presentan <span class=\"_ _2\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>estado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>situaci\u00f3n <span class=\"_ _6\"></span>financiera <span class=\"_ _6\"></span>consolidado<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>minorado en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _7\"> </span>amortizaciones <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>p\u00e9<span class=\"_ _2\"></span>rdidas <span class=\"_ _7\"> </span>por <span class=\"_ _7\"> </span>deterioro <span class=\"_ _7\"> </span>a<span class=\"_ _2\"></span>cumuladas. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"> </span>aplicaciones inform\u00e1ticas <span class=\"_ _6\"></span>antes <span class=\"_ _6\"></span>referidas, <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>amortizan <span class=\"_ _6\"></span>linealmente <span class=\"_ _6\"></span>durante <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>vida <span class=\"_ _2\"></span>\u00fat<span class=\"_ _2\"></span>il, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>raz\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _5\"></span>25<span class=\"_ _2\"></span>-<span class=\"_ _4b\"> </span>33% anual. A estos efectos se entiende por importe<span class=\"_ _0\"></span> amortizable el coste de adquisici\u00f3n o coste atribuido menos su valor residual. El <span class=\"_ _8\"> </span>Grupo <span class=\"_ _4\"> </span>revisa <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>valor <span class=\"_ _4\"> </span>residual, <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>vida <span class=\"_ _4\"> </span>\u00fatil <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>el <span class=\"_ _8\"> </span>m\u00e9todo <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>amortizaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>activos intangibles <span class=\"_ _1c\"> </span>al <span class=\"_ _1d\"> </span>cierre <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>cada <span class=\"_ _1d\"> </span>ejercicio. <span class=\"_ _1d\"> </span>Las <span class=\"_ _1d\"> </span>modificaciones <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>los <span class=\"_ _1d\"> </span>criterios <span class=\"_ _1d\"> </span>inicialmente establecidos se reconocen como un cambio de estimaci\u00f3n. Los gastos de<span class=\"_ _2\"></span> mantenimiento de l<span class=\"_ _2\"></span>as aplicaciones <span class=\"_ _2\"></span>inform\u00e1ticas mencionadas <span class=\"_ _2\"></span>incurridas durante<span class=\"_ _2\"></span> el ejercicio se registran en el resultado del ejercicio.<span class=\"_ _4b\"> </span>Fondo de Comercio El <span class=\"_ _6\"></span>fondo <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>come<span class=\"_ _2\"></span>rcio <span class=\"_ _5\"></span>repre<span class=\"_ _0\"></span>senta <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>exceso <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>coste <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>combinaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>nego<span class=\"_ _2\"></span>cios <span class=\"_ _6\"></span>sobre<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>el<span class=\"_ _2\"></span> valor <span class=\"_ _2\"></span>razonable <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>participaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>netos <span class=\"_ _2\"></span>identificables <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _2\"></span>adquirida en la fecha de adquisici\u00f3n.<span class=\"_ _4b\"> </span>Tras e<span class=\"_ _0\"></span>l reconocimiento <span class=\"_ _0\"></span>inicial, los fondos de<span class=\"_ _0\"></span> comercio <span class=\"_ _0\"></span>se valoran <span class=\"_ _0\"></span>a su <span class=\"_ _1\"></span>coste menos, en su c<span class=\"_ _0\"></span>aso, las <span class=\"_ _5\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>ac<span class=\"_ _0\"></span>umuladas, <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>cuales <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>considera<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>irre<span class=\"_ _0\"></span>versibles. <span class=\"_ _9\"></span>Las <span class=\"_ _5\"></span>prueba<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>de deterioro <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>realizan <span class=\"_ _6\"></span>semestralmente, <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _6\"></span>frecuencia, <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>acontecimientos <span class=\"_ _6\"></span>o cambios <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _2\"></span>circunstancias <span class=\"_ _2\"></span>indican <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>libros <span class=\"_ _2\"></span>pueda <span class=\"_ _6\"></span>haberse <span class=\"_ _2\"></span>deteriorado<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>siendo la <span class=\"_ _4\"> </span>pol\u00edtica <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"> </span>r<span class=\"_ _2\"></span>ealizar <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>pruebas <span class=\"_ _4\"> </span>s<span class=\"_ _2\"></span>emestralmente, <span class=\"_ _4\"> </span>consistente <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>analizar <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>valor actualizado de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>flujos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>efectivo <span class=\"_ _2\"></span>esperados <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>sociedades <span class=\"_ _2\"></span>participadas <span class=\"_ _2\"></span>que los han generado.<span class=\"_ _4b\"> </span>Deterioro de activos no corrientes En <span class=\"_ _7\"></span>general, <span class=\"_ _9\"></span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _7\"></span>considera <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>UGE <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>la<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"> </span>le <span class=\"_ _7\"> </span>asigna, <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>su <span class=\"_ _7\"> </span>caso, <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>fondo <span class=\"_ _7\"> </span>de comercio <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>intangibles <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>vida <span class=\"_ _6\"></span>\u00fatil <span class=\"_ _6\"></span>indefinida, <span class=\"_ _6\"></span>es <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>un<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>las <span class=\"_ _6\"></span>sociedades <span class=\"_ _6\"></span>o <span class=\"_ _2\"></span>subgrupos <span class=\"_ _6\"></span>que forman <span class=\"_ _5\"></span>parte <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Grupo <span class=\"_ _9\"></span>ya <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>estas <span class=\"_ _5\"></span>ser\u00edan <span class=\"_ _9\"></span>la <span class=\"_ _5\"></span>unidad <span class=\"_ _9\"></span>m\u00ednima <span class=\"_ _5\"></span>cuyos <span class=\"_ _5\"></span>flujos <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>caja, <span class=\"_ _5\"></span>tanto <span class=\"_ _5\"></span>de entrada como se salida, son identificables e independientes de otros f<span class=\"_ _0\"></span>lujos compartidos.  El <span class=\"_ _1\"></span>Grupo conside<span class=\"_ _0\"></span>ra <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>forma <span class=\"_ _1\"></span>general que <span class=\"_ _1\"></span>hay <span class=\"_ _1\"></span>indicios de <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>cuando e<span class=\"_ _0\"></span>xisten <span class=\"_ _1\"></span>desviaciones<span class=\"_ _4b\"> </span>relevantes respecto al presupuesto.  El <span class=\"_ _5\"></span>Grupo <span class=\"_ _9\"></span>comprueba <span class=\"_ _5\"></span>se<span class=\"_ _2\"></span>mestralmente <span class=\"_ _5\"></span>si <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>UGEs <span class=\"_ _9\"></span>ha <span class=\"_ _5\"></span>sufrido <span class=\"_ _9\"></span>alguna <span class=\"_ _5\"></span>p\u00e9rdida <span class=\"_ _9\"></span>por deterioro.  El valor <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>de los a<span class=\"_ _0\"></span>ctivos de <span class=\"_ _0\"></span>las UGEs <span class=\"_ _1\"></span>es el mayor e<span class=\"_ _0\"></span>ntre su <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable menos <span class=\"_ _1\"></span>los<span class=\"_ _4b\"> </span>costes <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>venta <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>su <span class=\"_ _5\"></span>valor <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>uso. <span class=\"_ _9\"></span>El <span class=\"_ _9\"></span>valor <span class=\"_ _5\"></span>en <span class=\"_ _9\"></span>uso <span class=\"_ _9\"></span>se <span class=\"_ _5\"></span>determina <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>funci<span class=\"_ _2\"></span>\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>flujos <span class=\"_ _9\"></span>de efectivo esperados <span class=\"_ _2\"></span>durante <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>espera <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>dichos <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>contribuyan <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span> generaci\u00f3n  de  resultados, <span class=\"_ _1c\"> </span>las  expectativas  sobre  posibles <span class=\"_ _1c\"> </span>variaciones  en  el  importe  o <span class=\"_ _1c\"> </span>la distribuci\u00f3n <span class=\"_ _5\"></span>temporal <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>flujos, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>tem<span class=\"_ _2\"></span>poral <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>dinero <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>pre<span class=\"_ _2\"></span>cio <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>satisfacer <span class=\"_ _9\"></span>por soportar la incertidumbre relacionada con el activo, entre otros.  El <span class=\"_ _1c\"> </span>Grupo <span class=\"_ _1c\"> </span>utiliza <span class=\"_ _1c\"> </span>hist\u00f3ricamente  los <span class=\"_ _1c\"> </span>presupuestos <span class=\"_ _1d\"> </span>y <span class=\"_ _1c\"> </span>planes <span class=\"_ _1c\"> </span>de  negocio<span class=\"_ _2\"></span> <span class=\"_ _1c\"> </span>aprobados <span class=\"_ _1c\"> </span>por  la administraci\u00f3n, <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>generalmente a<span class=\"_ _0\"></span>barcaban <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>eriodo <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>8 <span class=\"_ _1\"></span>a\u00f1os <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>considerar <span class=\"_ _1\"></span>factible <span class=\"_ _0\"></span>estimar de <span class=\"_ _1\"></span>forma <span class=\"_ _0\"></span>fiable <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>dicho <span class=\"_ _0\"></span>periodo <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>tiempo, <span class=\"_ _1\"></span>para <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>distint<span class=\"_ _2\"></span>as <span class=\"_ _1\"></span>unidades <span class=\"_ _0\"></span>generadoras <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>efectivo. No <span class=\"_ _2\"></span>obstante, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>partir <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>redujo <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>6 <span class=\"_ _2\"></span>a\u00f1os, <span class=\"_ _2\"></span>derivado <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>proceso <span class=\"_ _2\"></span>de maduraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>sociedades <span class=\"_ _5\"></span>adquiridas, <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>considerar <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>reduce <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>f<span class=\"_ _2\"></span>orma <span class=\"_ _6\"></span>progresiva <span class=\"_ _5\"></span>la llegada <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>punto <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>inicio <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>negocios <span class=\"_ _3\"></span>adquirido<span class=\"_ _2\"></span>s, <span class=\"_ _3\"></span>siendo <span class=\"_ _1\"></span>ya <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _3\"></span>2025 <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>period<span class=\"_ _2\"></span>o de 5 a\u00f1os. A <span class=\"_ _24\"> </span>31  de<span class=\"_ _0\"></span> <span class=\"_ _24\"> </span>dici<span class=\"_ _2\"></span>embre <span class=\"_ _24\"> </span>de  2025 <span class=\"_ _24\"> </span>y  2024, <span class=\"_ _24\"> </span>las <span class=\"_ _24\"> </span>hip\u00f3t<span class=\"_ _2\"></span>esis <span class=\"_ _24\"> </span>clave <span class=\"_ _1e\"> </span>sobre <span class=\"_ _24\"> </span>las<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>que<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>se  c<span class=\"_ _0\"></span>onstruyen <span class=\"_ _24\"> </span>los presupuestos y planes de negocio son las siguientes: -<span class=\"ff4\"> <span class=\"_ _2f\"> </span></span>Proyecciones <span class=\"_ _1\"></span>de ingresos: Las <span class=\"_ _1\"></span>proyecciones de <span class=\"_ _1\"></span>ingresos el <span class=\"_ _1\"></span>a\u00f1o N+1 <span class=\"_ _1\"></span>(siendo N el <span class=\"_ _1\"></span>\u00faltimo ejercicio cerrado) <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>proyectan en <span class=\"_ _2\"></span>funci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>presupuesto <span class=\"_ _2\"></span>aprobado po<span class=\"_ _2\"></span>r el <span class=\"_ _2\"></span>Consejo <span class=\"_ _2\"></span>de Administraci\u00f3n <span class=\"_ _23\"> </span>y <span class=\"_ _23\"> </span>elaborado <span class=\"_ _23\"> </span>por <span class=\"_ _23\"> </span>la <span class=\"_ _23\"> </span>Sociedad <span class=\"_ _23\"> </span>Dominante <span class=\"_ _23\"> </span>en <span class=\"_ _23\"> </span>base <span class=\"_ _23\"> </span>a <span class=\"_ _23\"> </span>las <span class=\"_ _23\"> </span>mejores<span class=\"_ _2\"></span> estimaciones <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>proyecciones <span class=\"_ _2\"></span>comerciales <span class=\"_ _2\"></span>seg\u00fan <span class=\"_ _6\"></span>visibilidad <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>contratos <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>sirven como base para la elaboraci\u00f3n del <span class=\"_ _2\"></span>presupuesto, utilizando tanto informaciones internas como <span class=\"_ _27\"> </span>el <span class=\"_ _27\"> </span>conocimiento <span class=\"_ _20\"> </span>hist<span class=\"_ _2\"></span>\u00f3rico <span class=\"_ _20\"> </span>y <span class=\"_ _27\"> </span>acuerdos <span class=\"_ _27\"> </span>ya <span class=\"_ _27\"> </span>cerrados, <span class=\"_ _27\"> </span>as\u00ed <span class=\"_ _27\"> </span>como <span class=\"_ _27\"> </span>fuentes <span class=\"_ _27\"> </span>de informaci\u00f3n <span class=\"_ _2\"></span>ext<span class=\"_ _2\"></span>erna <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>investigaci\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>estudio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>directores <span class=\"_ _6\"></span>comerciales <span class=\"_ _6\"></span>sobre el <span class=\"_ _8\"> </span>sector, <span class=\"_ _4\"> </span>estudios <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>aseguradores <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>datos <span class=\"_ _4\"> </span>reales <span class=\"_ _8\"> </span>sobre <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _8\"> </span>evolu<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>se<span class=\"_ _2\"></span>ctor bas\u00e1ndose <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>observ<span class=\"_ _2\"></span>aciones <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>m\u00e9dicos. <span class=\"_ _6\"></span>Para<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>per\u00edodos <span class=\"_ _6\"></span>sucesivos, <span class=\"_ _5\"></span>con <span class=\"_ _2\"></span>car\u00e1cter general, se proyecta el <span class=\"_ _2\"></span>CAGR estimado <span class=\"_ _2\"></span>conforme el estudio <span class=\"_ _2\"></span>de mercado elaborado por<span class=\"_ _2\"></span> la <span class=\"_ _8\"> </span>firma <span class=\"_ _7\"> </span>esp<span class=\"_ _2\"></span>ecializada <span class=\"_ _7\"> </span>C<span class=\"_ _2\"></span>andesic <span class=\"_ _8\"> </span>\u201cOutlook <span class=\"_ _8\"> </span>for <span class=\"_ _8\"> </span>Atrys <span class=\"_ _8\"> </span>Main <span class=\"_ _4\"> </span>Markets\u201d, <span class=\"_ _7\"> </span>que<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>contempla estimaciones <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>crecimiento <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>me<span class=\"_ _2\"></span>rcado <span class=\"_ _20\"> </span>para <span class=\"_ _20\"> </span>las <span class=\"_ _20\"> </span>diferentes <span class=\"_ _27\"> </span>UGEs <span class=\"_ _20\"> </span>del <span class=\"_ _20\"> </span>Grupo.<span class=\"_ _6\"></span> Adicionalmente, <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>con<span class=\"_ _2\"></span>sideran <span class=\"_ _24\"> </span>tambi\u00e9n <span class=\"_ _1e\"> </span>proyectos <span class=\"_ _1e\"> </span>singulares <span class=\"_ _24\"> </span>qu<span class=\"_ _2\"></span>e <span class=\"_ _24\"> </span>ya  se <span class=\"_ _24\"> </span>encuentran firmados con determinados clientes. -<span class=\"ff4\"> <span class=\"_ _2f\"> </span></span>Proyecciones <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>gastos <span class=\"_ _7\"></span>operativos: <span class=\"_ _9\"></span>Para <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _9\"></span>N+1 <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>proyecciones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>gastos corresponden <span class=\"_ _20\"> </span>al <span class=\"_ _20\"> </span>presup<span class=\"_ _2\"></span>uesto <span class=\"_ _20\"> </span>aprobado <span class=\"_ _20\"> </span>por <span class=\"_ _27\"> </span>el <span class=\"_ _20\"> </span>Consejo <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>Administraci\u00f3n. <span class=\"_ _20\"> </span>Este presupuesto <span class=\"_ _7\"> </span>recoge <span class=\"_ _7\"> </span>siner<span class=\"_ _2\"></span>gias <span class=\"_ _7\"> </span>estimadas <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>caso <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>nuevas <span class=\"_ _8\"> </span>incorporaciones <span class=\"_ _7\"> </span>y <span class=\"_ _8\"> </span>mayor productividad <span class=\"_ _7\"> </span>por <span class=\"_ _8\"> </span>incremento <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>la <span class=\"_ _8\"> </span>ocupaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>os <span class=\"_ _7\"> </span>r<span class=\"_ _2\"></span>ecursos <span class=\"_ _7\"> </span>disponibles. <span class=\"_ _8\"> </span>Para <span class=\"_ _8\"> </span>los ejercicios N+2 y siguientes se <span class=\"_ _2\"></span>proyectan los gastos con un <span class=\"_ _2\"></span>CAGR lineal en funci\u00f3n del objetivo de inflaci\u00f3n d<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>BCE, salvo en <span class=\"_ _2\"></span>aquellos casos de <span class=\"_ _2\"></span>UGEs concretas <span class=\"_ _2\"></span>en donde se<span class=\"_ _2\"></span> tengan <span class=\"_ _7\"> </span>que <span class=\"_ _8\"> </span>adapt<span class=\"_ _2\"></span>ar <span class=\"_ _7\"> </span>los <span class=\"_ _4\"> </span>costes <span class=\"_ _8\"> </span>fijos <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>salarios <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>OPEX <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>funci\u00f3n <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>crecimiento esperado. -<span class=\"ff4\"> <span class=\"_ _2f\"> </span></span>Capex: <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>inversi\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>CAPEX <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>N+1 <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>proyecta <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>funci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>presupuesto <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el<span class=\"_ _2\"></span> resto de los <span class=\"_ _2\"></span>ejercicios se <span class=\"_ _2\"></span>proyecta un c<span class=\"_ _2\"></span>recimiento CAGR <span class=\"_ _2\"></span>lineal en funci\u00f3n <span class=\"_ _2\"></span>del objetivo<span class=\"_ _2\"></span> de <span class=\"_ _6\"></span>inflaci\u00f3n <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>BCE <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>argo <span class=\"_ _6\"></span>plazo, <span class=\"_ _6\"></span>salvo <span class=\"_ _6\"></span>excepci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>determinadas <span class=\"_ _6\"></span>UGE <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>que<span class=\"_ _2\"></span> pueda <span class=\"_ _2\"></span>considerarse <span class=\"_ _2\"></span>una <span class=\"_ _6\"></span>inversi\u00f3n <span class=\"_ _2\"></span>adicional <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>CAPEX <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>crecimiento <span class=\"_ _2\"></span>(apertura <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>un<span class=\"_ _4b\"> </span>nuevo centro de tratamie<span class=\"_ _2\"></span>nto) en alg\u00fan a\u00f1o <span class=\"_ _2\"></span>concreto en contratos que <span class=\"_ _2\"></span>ya est\u00e9n firmados<span class=\"_ _2\"></span> con el cliente.  La extrapolac<span class=\"_ _0\"></span>i\u00f3n de los flujos de<span class=\"_ _0\"></span> efectivo <span class=\"_ _0\"></span>estimados para el e<span class=\"_ _0\"></span>jercicio no cubierto <span class=\"_ _0\"></span>por el plan <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> negocio <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>efect\u00faa <span class=\"_ _2\"></span>manteniendo <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>tasa <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>crecimiento <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>estructura <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>gasto <span class=\"_ _2\"></span>similar <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la del \u00faltimo a\u00f1o del plan de negocio, sin l\u00edmite temporal (re<span class=\"_ _0\"></span>nta a perpetuidad)<span class=\"_ _4b\"> </span>El <span class=\"_ _9\"></span>valor <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>flujos <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>efectivo <span class=\"_ _7\"></span>individualizados <span class=\"_ _7\"></span>por <span class=\"_ _9\"></span>UG<span class=\"_ _2\"></span>E <span class=\"_ _9\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>31 <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _7\"> </span>se descuentan <span class=\"_ _8\"> </span>estimando <span class=\"_ _8\"> </span>un <span class=\"_ _8\"> </span>rango <span class=\"_ _8\"> </span>razonables <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>t<span class=\"_ _2\"></span>asas <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>descuento <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>tasas <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>crecimiento <span class=\"_ _8\"> </span>a perpetuidad (\u201cg\u201d), <span class=\"_ _1\"></span>los<span class=\"_ _2\"></span> rangos de <span class=\"_ _0\"></span>las tasas de descuento <span class=\"_ _0\"></span>se han estimado <span class=\"_ _0\"></span>a partir de infor<span class=\"_ _0\"></span>maci\u00f3n de mercado <span class=\"_ _2\"></span>bajo <span class=\"_ _2\"></span>el mode<span class=\"_ _2\"></span>lo del <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>medio <span class=\"_ _2\"></span>ponderado de <span class=\"_ _2\"></span>capital (\u201cCMP<span class=\"_ _2\"></span>C\u201d <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>\u201cWACC\u201d) y <span class=\"_ _2\"></span>las tasas <span class=\"_ _7\"> </span>de <span class=\"_ _4\"> </span>crecimiento <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>perpetuidad <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>partir <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>estimaciones <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>inflac<span class=\"_ _2\"></span>i\u00f3n <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>largo <span class=\"_ _8\"> </span>plazo,<span class=\"_ _2\"></span> calcul\u00e1ndose de <span class=\"_ _2\"></span>forma <span class=\"_ _2\"></span>individualizada <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>funci\u00f3n <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>natur<span class=\"_ _2\"></span>aleza d<span class=\"_ _2\"></span>e la <span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ividad de <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>una de las diferentes UGEs y del pa\u00eds en el que desarrollan su actividad. Dichos rangos razonables en las tasas de descuento y en las tasas de crecimiento a perpetuidad han <span class=\"_ _7\"> </span>sido <span class=\"_ _8\"> </span>estimadas <span class=\"_ _7\"> </span>por <span class=\"_ _4\"> </span>PricewaterhouseCoopers <span class=\"_ _7\"> </span>Asesores <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>Negocios, <span class=\"_ _8\"> </span>S.L. <span class=\"_ _8\"> </span>como <span class=\"_ _8\"> </span>experto independiente. El <span class=\"_ _6\"></span>sigui<span class=\"_ _2\"></span>ente <span class=\"_ _6\"></span>cuadro <span class=\"_ _6\"></span>muestra <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>rangos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>tasas <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>scuento <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>crecimiento <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>perpetuidad aplicadas al valor de los flujos de efectivo de<span class=\"_ _0\"></span> las diferentes UGEs al 31 de d<span class=\"_ _2\"></span>iciembre de 2025: Bajo Medio Alto Unidad de <span class=\"_ _2\"></span>Negocio Tasa g <span class=\"ls0\"> </span>Tasa g <span class=\"ls0\"> </span>Tasa g <span class=\"ls0\"> </span>UGES ED Radiolog\u00eda<span class=\"_ _2\"></span> 8,<span class=\"ls0\">6% </span>2,0% 9,<span class=\"ls0\">4% </span>2,0% 10,<span class=\"ls0\">2% </span>2,0% ED Cardiolog\u00eda 8,<span class=\"ls0\">6% </span>2,0% 9,<span class=\"ls0\">4% </span>2,0% 10,<span class=\"ls0\">2% </span>2,0% Real Life Data<span class=\"_ _2\"></span> 8,<span class=\"ls0\">6% </span>2,0% 9,<span class=\"ls0\">4% </span>2,0% 10,<span class=\"ls0\">2% </span>2,0% GTMS (ITMS) 9,<span class=\"ls0\">6% </span>3,<span class=\"ls0\">2% </span>10,<span class=\"ls0\">4% </span>3,<span class=\"ls0\">1% </span>11,2% 3,0% Axismed 1<span class=\"ls6\">1,</span>5% 3,<span class=\"ls0\">5% </span>1<span class=\"ls6\">2,</span>3% 3,3% 1<span class=\"ls6\">3,</span>2% 3,<span class=\"ls0\">2% </span>Teleradiolog<span class=\"_ _2\"></span>\u00eda de Colombia 10,<span class=\"ls0\">7% </span>3,<span class=\"ls0\">4% </span>11,5% 3,<span class=\"ls0\">3% </span>1<span class=\"ls6\">2,</span>4% 3,<span class=\"ls0\">1% </span>Bienzobas 8,8% 2,<span class=\"ls0\">0% </span>9,<span class=\"ls0\">3% </span>2,0% 9,8% 2,0% IMOR 9,<span class=\"ls0\">0% </span>2,<span class=\"ls0\">0% </span>9,<span class=\"ls0\">5% </span>2,0% 10,<span class=\"ls0\">0% </span>2,0% Atrys Portugal 8,9% 2,0% 9,4% 1,9% 9,9% 1,<span class=\"ls0\">8% </span>SIMM 7,5% 2,<span class=\"ls0\">0% </span>8,8% 2,0% 10,<span class=\"ls0\">1% </span>2,0% ICM 7,5% 2,<span class=\"ls0\">0% </span>8,8% 2,0% 10,<span class=\"ls0\">1% </span>2,0% Llebalust 7,5% 2,0% 8,8% 2,0% 10,1% 2,0% ICM Genetyca 7,5% 2,0% 8,8% 1,9% 10,<span class=\"ls0\">0% </span>1,<span class=\"ls0\">8% </span>No <span class=\"_ _5\"></span>existen <span class=\"_ _6\"></span>variaciones <span class=\"_ _5\"></span>significativas <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>rangos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>tasas <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>descuento <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>crecimiento <span class=\"_ _5\"></span>a perpetuidad respecto al 31 de diciembre<span class=\"_ _0\"></span> de 2024.<span class=\"_ _2\"></span> Tal <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>comenta <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>Nota <span class=\"_ _2\"></span>24, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>UGE <span class=\"_ _2\"></span>Aspy <span class=\"_ _6\"></span>ha <span class=\"_ _2\"></span>sido <span class=\"_ _2\"></span>discontinuada <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025.<span class=\"_ _6\"></span> En <span class=\"_ _2\"></span>base <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>ello, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _2\"></span>regi<span class=\"_ _2\"></span>strado <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>deterioro <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>Aspy <span class=\"_ _6\"></span>Global <span class=\"_ _2\"></span>S<span class=\"_ _2\"></span>ervices, S.A.U. de 45,3 millones de euros, siendo asignados en su totalidad al fondo de comercio. El <span class=\"_ _6\"></span>sigui<span class=\"_ _2\"></span>ente <span class=\"_ _6\"></span>cuadro <span class=\"_ _6\"></span>muestra <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>rangos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>tasas <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>scuento <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>crecimiento <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>perpetuidad aplicadas al valor de los flujos de efectivo de<span class=\"_ _0\"></span> las diferentes UGEs al 31 de diciembre de 2024: <span class=\"_ _2\"></span> Bajo Medio Alto Unidad de <span class=\"_ _2\"></span>Negocio Tasa g <span class=\"ls0\"> </span>Tasa g <span class=\"ls0\"> </span>Tasa g <span class=\"ls0\"> </span>UGES ED Radiolog\u00eda<span class=\"_ _2\"></span> 8,5% 2,0% 9,3% 2,0% 10,1% 1,9%<span class=\"_ _4b\"> </span>ED Cardiolog\u00eda 8,5% 2,0% 9,3% 2,0% 10,1% 1,9% Real Life Data<span class=\"_ _2\"></span> 8,5% 2,0% 9,3% 2,0% 10,1% 1,9% GTMS (ITMS) 9,2% 3,1% 10,1% 3,0% 10,9% 2,9% Axismed 11,3% 3,5% 12,2% 3,3% 13,1% 3,1% Teleradiolog<span class=\"_ _2\"></span>\u00eda de Colombia 10,5% 3,2% 11,4% 3,1% 12,2% 3,0%<span class=\"_ _4b\"> </span>Bienzobas 9,2% 2,0% 9,7% 2,0% 10,2% 1,9% IMOR 9,2% 2,0% 9,7% 2,0% 10,2% 1,9% Atrys Portugal 9,5% 2,0% 10,0% 2,0% 10,5% 1,9% SIMM 8,5% 2,0% 9,4% 2,0% 10,2% 1,9% ICM 8,5% 2,0% 9,4% 2,0% 10,2% 1,9% Llebalust 8,5% 2,0% 9,4% 2,0% 10,2% 1,9% ICM Genetyca 8,8% 2,0% 9,7% 2,0% 10,5% 1,9% ASPY 8,8% 2,0% 9,3% 2,0% 9,8% 1,9% De la aplicaci\u00f3n de <span class=\"_ _2\"></span>los di<span class=\"_ _2\"></span>ferentes rangos razonables en las <span class=\"_ _2\"></span>tasas de <span class=\"_ _2\"></span>descuento y <span class=\"_ _2\"></span>en las tasas de<span class=\"_ _2\"></span> crecimiento <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>perpetuidad <span class=\"_ _1\"></span>estimadas <span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>ha <span class=\"_ _1\"></span>surgido <span class=\"_ _1\"></span>ning\u00fan <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>diferentes UGEs <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Grupo <span class=\"_ _7\"> </span>a <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>2025 <span class=\"_ _9\"></span>ni <span class=\"_ _7\"> </span>a <span class=\"_ _9\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _7\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>2024, <span class=\"_ _7\"></span>excepto <span class=\"_ _9\"></span>por <span class=\"_ _7\"></span>el deterioro de <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>aplicado en <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>UGE\u2019s <span class=\"_ _2\"></span>IMOR y <span class=\"_ _2\"></span>Atrys <span class=\"_ _2\"></span>Portugal <span class=\"_ _2\"></span>en el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 y <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el<span class=\"_ _2\"></span> deterioro <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>valor <span class=\"_ _1\"></span>aplicado <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>UGE\u2019s <span class=\"_ _3\"></span>ICM <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>Atrys <span class=\"_ _1\"></span>Portugal <span class=\"_ _3\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>ejercicio <span class=\"_ _3\"></span>2025, <span class=\"_ _1\"></span>comentados en detalle en la Nota 5. Detalle <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Unid<span class=\"_ _2\"></span>ades <span class=\"_ _2\"></span>Generadoras <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Efectivo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>coinciden <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>entidad <span class=\"_ _6\"></span>legal <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>las<span class=\"_ _2\"></span> siguientes: CIE <span class=\"_ _6\"></span>/ <span class=\"_ _5\"></span>ITH<span class=\"ff2\"> <span class=\"_ _5\"></span>(\u00e1rea <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>negocio <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>tele <span class=\"_ _5\"></span>cardiolog\u00eda) <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>DRIM <span class=\"_ _5\"></span>(\u00e1rea <span class=\"_ _6\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>negoc<span class=\"_ _2\"></span>io <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>radiolog\u00eda) <span class=\"_ _5\"></span>se </span>consideran <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>UGEs <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>eDiagnostic <span class=\"_ _5\"></span>Cl\u00ednica <span class=\"_ _5\"></span>Virt<span class=\"_ _2\"></span>ual <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Especialidades <span class=\"_ _5\"></span>M\u00e9dicas <span class=\"_ _5\"></span>S.L. <span class=\"_ _9\"></span>ya <span class=\"_ _5\"></span>que ambos grupos de activo por separado tienen un merca<span class=\"_ _0\"></span>do activo existente.<span class=\"_ _2\"></span> Real Life Data <span class=\"ff2\">es <span class=\"_ _2\"></span>una UGE <span class=\"_ _2\"></span>de Atrys Health S.A. <span class=\"_ _2\"></span>ya que se considera <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>grupo de activo<span class=\"ls14\">s </span>por<span class=\"_ _2\"></span> </span>separado con un mercado activo existente.  ICM <span class=\"_ _2\"></span><span class=\"ff2\">es <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>UGE <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Atrys <span class=\"_ _6\"></span>Health <span class=\"_ _2\"></span>S.A. <span class=\"_ _2\"></span>ya <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>considera <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>grupo <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>separado </span>con un mercado activo existente. Global <span class=\"_ _5\"></span>Telemed <span class=\"_ _6\"></span>Systems <span class=\"_ _5\"></span>AG <span class=\"_ _5\"></span>(ITMS <span class=\"_ _5\"></span>Group)<span class=\"ff2\"> <span class=\"_ _5\"></span></span>y <span class=\"_ _6\"></span>sociedades <span class=\"_ _5\"></span>dependientes<span class=\"ff2\"> <span class=\"_ _5\"></span>ha <span class=\"_ _5\"></span>sido <span class=\"_ _6\"></span>valorada </span>por <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>UGE <span class=\"_ _6\"></span>ya <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>matriz <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>sociedades <span class=\"_ _2\"></span>dependientes <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>grupos <span class=\"_ _6\"></span>de activos <span class=\"_ _5\"></span>tienen <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>mercado <span class=\"_ _9\"></span>activo <span class=\"_ _5\"></span>existente <span class=\"_ _9\"></span>com\u00fan. <span class=\"_ _9\"></span>Desde <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>ejercicio <span class=\"_ _5\"></span>2023 <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>incluye <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>el<span class=\"_ _2\"></span> mismo <span class=\"_ _6\"></span>an\u00e1lisis <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>sociedad <span class=\"_ _2\"></span>Axismed<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>Gestao <span class=\"_ _6\"></span>Preventiva <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>Saude<span class=\"_ _0\"></span>, <span class=\"_ _6\"></span>S.A., <span class=\"_ _5\"></span>ya <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>gesti<span class=\"_ _2\"></span>onada conjuntamente a ITMS Group. Atrys Portugal S.G.P.S. y sociedades dependientes<span class=\"ff2\"> ha<span class=\"_ _2\"></span> sido valorada por el Grupo como una<span class=\"_ _2\"></span> </span>UGE <span class=\"_ _1\"></span>ya que<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>matriz y <span class=\"_ _1\"></span>las soc<span class=\"_ _0\"></span>iedades <span class=\"_ _1\"></span>dependientes como <span class=\"_ _1\"></span>grupos <span class=\"_ _1\"></span>de activos <span class=\"_ _1\"></span>tienen un <span class=\"_ _1\"></span>mercado activo existente com\u00fan.  Bienzobas <span class=\"_ _1\"></span>Salud, <span class=\"_ _1\"></span>S.L<span class=\"_ _2\"></span>.U. <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>sociedades <span class=\"_ _1\"></span>dependientes <span class=\"_ _1\"></span>(Grupo <span class=\"_ _1\"></span>Bienzobas)<span class=\"_ _2\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>sido valora<span class=\"_ _0\"></span>da <span class=\"_ _1\"></span>por </span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _0\"></span>como <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>UGE <span class=\"_ _0\"></span>ya <span class=\"_ _3\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>matriz <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>soci<span class=\"_ _2\"></span>edades <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>ependientes <span class=\"_ _3\"></span>com<span class=\"_ _2\"></span>o <span class=\"_ _1\"></span>grupos <span class=\"_ _3\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>activos<span class=\"_ _2\"></span> tienen un mercado activo existente com\u00fan.  Adicionalmente, a 31 de diciembre de 2025 y a 31 de diciembre de 2024, la direcci\u00f3n financiera del Grupo, de forma orientativa y con el objetivo de anticiparse<span class=\"_ _0\"></span> a potenciales riesgos de deterioros en sus unidades generadores de efectivo, analiza qu\u00e9 ca\u00edda lineal deber\u00eda<span class=\"_ _4b\"> </span>tener el EBITDA (MAR) (ver definici\u00f3n en anexo I) en cada uno de los a\u00f1os del plan de negocio para que una unidad generadora de efectivo pueda empezar a tener indicio de potenciales deterioros en el escenario m\u00e1s adverso de rangos (rango a<span class=\"_ _0\"></span>lto) de tasas de descuento y crecimientos a perpetuidad (g).<span class=\"_ _4b\"> </span>Los resultados de dicho an\u00e1lisis de sensibilidad son los siguientes a 31 de diciembre<span class=\"_ _0\"></span> de 2025: Alto Ca\u00edda  Unidad de Negocio<span class=\"_ _2\"></span> Wacc g EBITDA ED Radiolog\u00eda<span class=\"_ _2\"></span> 10,<span class=\"ls0\">2% </span>2,0% &gt;88% ED Cardiolog\u00eda 10,<span class=\"ls0\">2% </span>2,0% &gt;<span class=\"ls6\">21</span>% Real Life Data<span class=\"_ _2\"></span> 10,2% 2,0% &gt;<span class=\"ls6\">37</span>% GTMS (ITMS) 11,2% 3,0% &gt;54% Bienzobas 9,8% 2,0% &gt;2<span class=\"ls0\">5% </span>IMOR 10,<span class=\"ls0\">0% </span>2,0% &gt;<span class=\"ls6\">16</span>% Atrys Portugal 9,9% 1,<span class=\"ls0\">8% </span>&gt;0% SIMM 10,<span class=\"ls0\">1% </span>2,0% &gt;<span class=\"ls6\">30</span>% ICM 10,<span class=\"ls0\">1% </span>2,0% &gt;0% Llebalust 10,<span class=\"ls0\">1% </span>2,0% &gt;<span class=\"ls6\">31</span>% ICM Genetyca 10,<span class=\"ls0\">0% </span>1,<span class=\"ls0\">8% </span>&gt;43% Los <span class=\"_ _1\"></span>resultados <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>an\u00e1lisis <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>sensibilidad <span class=\"_ _1\"></span>fueron <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>sigui<span class=\"_ _2\"></span>entes <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _2\"></span>4: Alto Ca\u00edda  Unidad de Negocio<span class=\"_ _2\"></span> Wacc g EBITDA ED Radiolog\u00eda<span class=\"_ _2\"></span> 10,1% 1,9% &gt;87% ED Cardiolog\u00eda 10,1% 1,9% &gt;17% Real Life Data<span class=\"_ _2\"></span> 10,1% 1,9% &gt;49% GTMS (ITMS) 10,9% 2,9% &gt;58% Bienzobas 10,2% 1,9% &gt;27% IMOR 10,2% 1,9% &gt;0% Atrys Portugal 10,5% 1,9% &gt;0% SIMM 10,2% 1,9% &gt;53% ICM 10,2% 1,9% &gt;14% Llebalust 10,2% 1,9% &gt;20% ICM Genetyca 10,5% 1,9% &gt;53% ASPY 9,8% 1,9% &gt;0% El Grupo <span class=\"_ _0\"></span>no considera<span class=\"_ _0\"></span> razonable <span class=\"_ _1\"></span>que se produzcan ca\u00eddas <span class=\"_ _0\"></span>del EBITDA (MAR) por <span class=\"_ _0\"></span>encima <span class=\"_ _0\"></span>de las mostradas en los cuadros a<span class=\"_ _0\"></span>nteriores en ca<span class=\"_ _0\"></span>da una de las UGE\u2019s, por lo que n<span class=\"_ _0\"></span>o se ha identificado ning\u00fan <span class=\"_ _2\"></span>indicio <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>det<span class=\"_ _2\"></span>erioro <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2025 <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2024, excepto para <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>comentando en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Nota 5 <span class=\"_ _2\"></span>respecto <span class=\"_ _6\"></span><span class=\"ff9\">al <span class=\"_ _2\"></span>deterioro de <span class=\"_ _2\"></span>valor ap<span class=\"_ _2\"></span>licado en <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>UGE\u2019s </span>ICM <span class=\"_ _1\"></span>y Atrys <span class=\"_ _1\"></span>Portugal en <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _1\"></span>2025<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>y a <span class=\"_ _1\"></span>las UGE\u2019s <span class=\"_ _1\"></span>IMOR <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>Atrys<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>P<span class=\"_ _2\"></span>ortugal <span class=\"_ _1\"></span>en el <span class=\"_ _1\"></span>ejercicio<span class=\"_ _2\"></span> 2024. No <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>han <span class=\"_ _5\"></span>producido <span class=\"_ _5\"></span>varia<span class=\"_ _0\"></span>ciones <span class=\"_ _5\"></span>significativas <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>cumplimiento <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>planes <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>negocio<span class=\"_ _4b\"> </span>durante <span class=\"_ _1\"></span>el ejercicio 2025. <span class=\"_ _1\"></span>Las UGE\u2019S <span class=\"_ _1\"></span>con menor <span class=\"_ _0\"></span>holgura <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>escenario <span class=\"_ _0\"></span>desfavorable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tasas de <span class=\"_ _2\"></span>descuento <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>crecimiento <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>perpetuidad <span class=\"_ _2\"></span>evolucionan seg\u00fan <span class=\"_ _6\"></span>lo <span class=\"_ _2\"></span>previsto <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>cierre del <span class=\"_ _6\"></span>ejercicio 2024 <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>no <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>detectan <span class=\"_ _8\"> </span>indicadores <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>deterioro <span class=\"_ _8\"> </span>a <span class=\"_ _4\"> </span>tal <span class=\"_ _8\"> </span>efecto, <span class=\"_ _8\"> </span>a <span class=\"_ _4\"> </span>excepci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>deterioros aplicados en el ejercicio 2024 en las UGE\u2019s IMOR y Atrys Portugal, comentados en detalle en la Nota 5 y en las UGE\u2019s ICM y Atrys Portugal en el ejerc<span class=\"_ _0\"></span>icio 2025.<span class=\"_ _4b\"> </span>Las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>relacionadas <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>deterioro <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>or <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>UGE <span class=\"_ _6\"></span>reducen <span class=\"_ _6\"></span>inicialmente, <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>su caso, el valor del fondo de comercio asignado a la misma y a continuaci\u00f3n a los dem\u00e1s activos de la <span class=\"_ _0\"></span>UGE, prorratea<span class=\"_ _0\"></span>ndo en funci\u00f3n <span class=\"_ _1\"></span>del valor contable de <span class=\"_ _0\"></span>cada uno <span class=\"_ _0\"></span>de los activos, c<span class=\"_ _0\"></span>on el <span class=\"_ _0\"></span>l\u00edmite para <span class=\"_ _5\"></span>c<span class=\"_ _2\"></span>ada <span class=\"_ _9\"></span>uno <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ellos <span class=\"_ _7\"> </span>del <span class=\"_ _9\"></span>mayor <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>su <span class=\"_ _7\"></span>valor <span class=\"_ _9\"></span>razonable <span class=\"_ _9\"></span>m<span class=\"_ _2\"></span>enos <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>costes <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>enajenaci\u00f3n <span class=\"_ _9\"></span>o disposici\u00f3n <span class=\"_ _1c\"> </span>por <span class=\"_ _1c\"> </span>otra <span class=\"_ _1d\"> </span>v\u00eda, <span class=\"_ _1c\"> </span>su <span class=\"_ _1d\"> </span>valor <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>uso <span class=\"_ _1d\"> </span>y <span class=\"_ _1c\"> </span>c<span class=\"_ _2\"></span>ero. <span class=\"_ _1c\"> </span>Las <span class=\"_ _1c\"> </span>p\u00e9rdidas <span class=\"_ _1c\"> </span>por <span class=\"_ _1d\"> </span>deterioro <span class=\"_ _1c\"> </span>del <span class=\"_ _1d\"> </span>valor correspondientes al fondo <span class=\"_ _2\"></span>de comercio no son <span class=\"_ _2\"></span>reversibles. <span class=\"_ _2\"></span>Las p\u00e9rdidas po<span class=\"_ _2\"></span>r deterioro del resto<span class=\"_ _2\"></span> de <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>s\u00f3lo <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>revierten <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>hubiese <span class=\"_ _6\"></span>producido <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>cambio <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>estimaciones <span class=\"_ _6\"></span>utilizadas para determinar el valor recuperable de<span class=\"_ _0\"></span>l activo.<span class=\"_ _2\"></span> Si existen indicios <span class=\"_ _2\"></span>de deterioro de valor en una UGE <span class=\"_ _2\"></span>a la que no <span class=\"_ _2\"></span>se ha podido asignar el <span class=\"_ _2\"></span>fondo de <span class=\"_ _5\"></span>comercio, <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>comprueba <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>primer <span class=\"_ _5\"></span>lugar <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>UGE <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>re<span class=\"_ _0\"></span>conoce, <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>su caso, la p\u00e9rdida por deterioro de valor.  Al <span class=\"_ _8\"> </span>comprobar <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>deterioro <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>valor <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>una <span class=\"_ _4\"> </span>UGE, <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>Grupo <span class=\"_ _8\"> </span>identifica <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>activos <span class=\"_ _8\"> </span>comunes relacionados <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>misma. <span class=\"_ _5\"></span>Si <span class=\"_ _5\"></span>una <span class=\"_ _6\"></span>parte <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>comunes <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>pueden <span class=\"_ _5\"></span>asignar <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>form<span class=\"_ _2\"></span>a razonable <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>consistente <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>UGE, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _6\"></span>compara <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>contable <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>UGE,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>incluyendo los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>comunes, <span class=\"_ _1\"></span>con el <span class=\"_ _3\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>reconoce, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>su ca<span class=\"_ _0\"></span>so, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>\u00e9rdida <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>deterior<span class=\"_ _2\"></span>o de valor al nivel de la UGE. Si el G<span class=\"_ _2\"></span>rupo no puede asignar una parte d<span class=\"_ _2\"></span>e los activos comunes de forma <span class=\"_ _2\"></span>razonable y <span class=\"_ _6\"></span>consistente a <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>UGE, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>compara <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>contable <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>unidad, <span class=\"_ _2\"></span>sin los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>comunes, <span class=\"_ _1\"></span>con el <span class=\"_ _3\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>reconoce, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>su ca<span class=\"_ _0\"></span>so, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>\u00e9rdida <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>deterior<span class=\"_ _2\"></span>o de <span class=\"_ _3\"></span>valor<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>niv<span class=\"_ _2\"></span>el <span class=\"_ _3\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>U<span class=\"_ _2\"></span>GE. <span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>continuaci\u00f3n, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>identifica <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>grupo <span class=\"_ _1\"></span>m\u00e1<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>peque\u00f1o <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>UGEs a <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>que <span class=\"_ _7\"> </span>se <span class=\"_ _8\"> </span>puede <span class=\"_ _7\"> </span>asigna<span class=\"_ _2\"></span>r <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>valor <span class=\"_ _8\"> </span>contable <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>los <span class=\"_ _8\"> </span>activos <span class=\"_ _7\"> </span>comunes <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"> </span>forma <span class=\"_ _7\"> </span>razonable <span class=\"_ _7\"> </span>y<span class=\"_ _2\"></span> consistente <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>compara <span class=\"_ _2\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>valor <span class=\"_ _6\"></span>contable <span class=\"_ _2\"></span>del<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>grupo<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>UGEs, <span class=\"_ _2\"></span>incluyendo <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _2\"></span>comunes, con el <span class=\"_ _0\"></span>importe re<span class=\"_ _0\"></span>cuperable y <span class=\"_ _0\"></span>reconoce, e<span class=\"_ _0\"></span>n su <span class=\"_ _0\"></span>caso, la <span class=\"_ _0\"></span>p\u00e9rdida por <span class=\"_ _1\"></span>deterioro de valor <span class=\"_ _0\"></span>al nivel <span class=\"_ _0\"></span>del grupo de UGEs. A 31 de diciembre de 2025 no existen activos comunes entre UGEs. A <span class=\"_ _1c\"> </span>los <span class=\"_ _1d\"> </span>efectos <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>comprobar <span class=\"_ _1c\"> </span>el <span class=\"_ _1d\"> </span>deterioro <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>v<span class=\"_ _2\"></span>alor <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>una <span class=\"_ _1c\"> </span>UGE <span class=\"_ _1d\"> </span>con <span class=\"_ _1c\"> </span>participaciones <span class=\"_ _1c\"> </span>no<span class=\"_ _2\"></span> dominantes, <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>fueron <span class=\"_ _2\"></span>reconocidas <span class=\"_ _2\"></span>inicialmente <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>participaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _6\"></span>razonable d<span class=\"_ _2\"></span>e los <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>netos<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>identificables, <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _9\"></span>ajusta <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>e\u00f3ricamente <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _5\"></span>contabl<span class=\"_ _6\"></span>e <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>fondo <span class=\"_ _9\"></span>de comercio, <span class=\"_ _6\"></span>antes <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>ser <span class=\"_ _6\"></span>comparado <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>recuperable <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>UGE. <span class=\"_ _5\"></span>Este <span class=\"_ _2\"></span>ajuste <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>realiza, a\u00f1adiendo <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>fondo<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comercio <span class=\"_ _6\"></span>asignado <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>UGE, <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>fondo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>comercio atribuible a las participaciones no dominantes.  No obstante, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>p\u00e9rdida por <span class=\"_ _2\"></span>deterioro de <span class=\"_ _2\"></span>valor del <span class=\"_ _2\"></span>fondo <span class=\"_ _2\"></span>de comercio <span class=\"_ _2\"></span>reconocida <span class=\"_ _2\"></span>en resultados se <span class=\"_ _6\"></span>corresponde <span class=\"_ _5\"></span>exclusivamente <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>aquella <span class=\"_ _5\"></span>parte <span class=\"_ _6\"></span>relacionada <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>pa<span class=\"_ _2\"></span>rticipaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>Grupo, salvo en <span class=\"_ _2\"></span>aquellos <span class=\"_ _2\"></span>casos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>que, <span class=\"_ _2\"></span>por la <span class=\"_ _2\"></span>modific<span class=\"_ _2\"></span>aci\u00f3n de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>particip<span class=\"_ _2\"></span>aci\u00f3n, <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>participaciones no dominantes participen en el fondo de comercio.  Si <span class=\"_ _2\"></span>una UGE <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>parte de <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>UGE <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>participaciones <span class=\"_ _2\"></span>no domi<span class=\"_ _2\"></span>nantes, <span class=\"_ _2\"></span>forma <span class=\"_ _2\"></span>parte d<span class=\"_ _2\"></span>e una <span class=\"_ _2\"></span>UGE<span class=\"_ _2\"></span> superior, <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>p\u00e9rdidas <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>deterioro <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>asignan <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>UGE <span class=\"_ _5\"></span>superior. <span class=\"_ _6\"></span>La <span class=\"_ _5\"></span>asignaci\u00f3n <span class=\"_ _5\"></span>se realiza <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>funci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>valores <span class=\"_ _6\"></span>contables <span class=\"_ _6\"></span>relativos <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>anterioridad <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _2\"></span> p\u00e9rdida por deterioro de valor. Las <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>deterioro <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _6\"></span>relacionadas <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>UGEs <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>mantienen <span class=\"_ _2\"></span>participaciones <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>o dominantes <span class=\"_ _24\"> </span>se  asignan <span class=\"_ _24\"> </span>entre  e<span class=\"_ _0\"></span>l <span class=\"_ _24\"> </span>Grupo  y <span class=\"_ _24\"> </span>las <span class=\"_ _1e\"> </span>participaciones <span class=\"_ _24\"> </span>no<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>domina<span class=\"_ _2\"></span>ntes <span class=\"_ _24\"> </span>siguiendo  los criterios de reparto del resultado de la UGE.<span class=\"_ _4b\"> </span>La <span class=\"_ _3\"></span>reversi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>p\u00e9rdida <span class=\"_ _1\"></span>por <span class=\"_ _3\"></span>deterioro <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valor <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>registra <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>abono <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>resultados. <span class=\"_ _1\"></span>No <span class=\"_ _1\"></span>obstante, la reversi\u00f3n <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>p\u00e9rdida <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>puede aumentar el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>contable del <span class=\"_ _2\"></span>activo por <span class=\"_ _2\"></span>encima <span class=\"_ _2\"></span>del valor contable que hubiera tenido, neto de amortizaciones, si no se hubiera registrado el deterioro. El importe de la reversi\u00f3n de la p\u00e9rdida de valor de una UGE se distribuye entre los activos de<span class=\"_ _4b\"> </span>la <span class=\"_ _0\"></span>misma, e<span class=\"_ _0\"></span>xceptuando <span class=\"_ _0\"></span>el fondo <span class=\"_ _1\"></span>de comercio, <span class=\"_ _0\"></span>prorrateando en <span class=\"_ _1\"></span>funci\u00f3n del <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>contable <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e los activos, <span class=\"_ _9\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>l\u00ed<span class=\"_ _2\"></span>mite <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>activo <span class=\"_ _7\"></span>del <span class=\"_ _9\"></span>menor <span class=\"_ _7\"> </span>de <span class=\"_ _7\"></span>su <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>recuperabl<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>y <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>valor <span class=\"_ _9\"></span>contable <span class=\"_ _7\"> </span>que hubiera tenido, neto de amortizaciones, si no se hubiera registrado la p\u00e9rdida. c<span class=\"lsa\">) </span>Inmovilizado Material Los <span class=\"_ _5\"></span>bienes <span class=\"_ _9\"></span>comprendidos <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>inmovilizado <span class=\"_ _9\"></span>material <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>presentan <span class=\"_ _5\"></span>por <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>coste <span class=\"_ _9\"></span>de adquisici\u00f3n <span class=\"_ _1\"></span>menos <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>amortizaci\u00f3n <span class=\"_ _3\"></span>acumulada <span class=\"_ _1\"></span>y, <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>su <span class=\"_ _0\"></span>caso, <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _3\"></span>acumul<span class=\"_ _2\"></span>ada <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>deterioro del <span class=\"_ _2\"></span>valor. <span class=\"_ _2\"></span>Los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>asociados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>mantenimiento <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>inm<span class=\"_ _2\"></span>ovilizado <span class=\"_ _2\"></span>son <span class=\"_ _2\"></span>cargados <span class=\"_ _2\"></span>directamente a la Cuenta de resultados consolidada, as\u00ed como la<span class=\"_ _2\"></span>s reparaciones y mejoras que no representan una <span class=\"_ _1\"></span>ampliaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>vida<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>\u00fatil. <span class=\"_ _0\"></span>Aquellas <span class=\"_ _1\"></span>mejoras <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ampliaciones <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>dan <span class=\"_ _0\"></span>lugar <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>mayo<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>vida del bien son capitalizadas como mayor valor del mismo<span class=\"_ _4b\"> </span>. El <span class=\"_ _2\"></span>coste <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>inmovilizad<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>material <span class=\"_ _2\"></span>incluy<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>estimaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>costes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>desmantelamiento <span class=\"_ _2\"></span>o retiro, <span class=\"_ _2\"></span>as\u00ed <span class=\"_ _6\"></span>como<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>rehabilitaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>lugar <span class=\"_ _6\"></span>sob<span class=\"_ _2\"></span>re <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>encuentra <span class=\"_ _6\"></span>ubicado, <span class=\"_ _6\"></span>siempre <span class=\"_ _6\"></span>que constituyan obligaciones inc<span class=\"_ _0\"></span>urridas como c<span class=\"_ _0\"></span>onsecuencia de su <span class=\"_ _0\"></span>uso y con prop\u00f3sitos distintos de<span class=\"_ _0\"></span> la producci\u00f3n de existencias.<span class=\"_ _4b\"> </span>Se entiende por importe amortizable e<span class=\"_ _0\"></span>l coste de adquisici\u00f3n menos su valor residual. El Grupo determina <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>gasto <span class=\"_ _1\"></span>de a<span class=\"_ _0\"></span>mortizaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>forma <span class=\"_ _1\"></span>independiente <span class=\"_ _0\"></span>para <span class=\"_ _1\"></span>cada <span class=\"_ _0\"></span>componente <span class=\"_ _1\"></span>que tenga<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>un<span class=\"_ _2\"></span> coste <span class=\"_ _2\"></span>signi<span class=\"_ _2\"></span>ficativo <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>relaci\u00f3n <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>total <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>elemento <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>\u00fatil <span class=\"_ _6\"></span>dist<span class=\"_ _2\"></span>inta <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>resto <span class=\"_ _2\"></span>del<span class=\"_ _2\"></span> elemento<span class=\"_ _4b\"> </span>. La <span class=\"_ _3\"></span>amortizaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>inmovilizados <span class=\"_ _1\"></span>materiales <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>realiza <span class=\"_ _3\"></span>distribuyendo <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _3\"></span>amortizable de <span class=\"_ _1c\"> </span>forma <span class=\"_ _1d\"> </span>sistem\u00e1tica <span class=\"_ _1d\"> </span>a <span class=\"_ _1d\"> </span>lo <span class=\"_ _1d\"> </span>largo <span class=\"_ _1d\"> </span>de <span class=\"_ _1c\"> </span>su <span class=\"_ _1d\"> </span>vida <span class=\"_ _1d\"> </span>\u00fatil <span class=\"_ _1d\"> </span>mediante <span class=\"_ _1d\"> </span>la <span class=\"_ _1d\"> </span>aplicaci\u00f3n <span class=\"_ _1c\"> </span>del <span class=\"_ _1d\"> </span>m\u00e9todo <span class=\"_ _1d\"> </span>de amortizaci\u00f3n lineal durante los siguientes a\u00f1os de vida \u00fatil estimada: Porcentaje Anual A\u00f1os de Vida <span class=\"_ _2\"></span> \u00datil Estimados<span class=\"_ _2\"></span> Construcciones<span class=\"_ _2\"></span> 1-14,29 7-100 Instalaciones T\u00e9cn<span class=\"_ _2\"></span>icas y Maquinaria<span class=\"_ _2\"></span> 10<span class=\"ls0\">-<span class=\"ls7\">20</span> </span>5-<span class=\"ls6\">10</span> Otras instalaciones, utillaje <span class=\"_ _2\"></span>y mobiliario<span class=\"_ _2\"></span> 10<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>Equipos para el p<span class=\"_ _2\"></span>roceso de la informac<span class=\"_ _2\"></span>i\u00f3n 25<span class=\"ls0\"> </span>4 Otro inmov<span class=\"_ _2\"></span>ilizado material 10<span class=\"ls0\">-14,29 </span>7-<span class=\"ls6\">10</span> El <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>revisa <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>residual, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>vida <span class=\"_ _5\"></span>\u00fatil <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>amortizaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>inmovilizado material <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>cierre <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>cada <span class=\"_ _1\"></span>ejercicio. <span class=\"_ _3\"></span>Las <span class=\"_ _3\"></span>modi<span class=\"_ _2\"></span>ficaciones <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>criterios <span class=\"_ _3\"></span>inicialmente <span class=\"_ _1\"></span>establecidos se reconocen como un cambio de estimaci\u00f3n.<span class=\"_ _4b\"> </span>El <span class=\"_ _2\"></span>importe <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>libros <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>elemento <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>inmovilizado <span class=\"_ _2\"></span>material <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>baja <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>cuentas <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>su<span class=\"_ _2\"></span> enajenaci\u00f3n <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>disposici\u00f3<span class=\"_ _2\"></span>n <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>otr<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>v\u00eda, <span class=\"_ _1\"></span>o cuando <span class=\"_ _3\"></span>no se<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>espera <span class=\"_ _1\"></span>obten<span class=\"_ _2\"></span>er <span class=\"_ _1\"></span>beneficios <span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>rendimientos econ\u00f3micos futur<span class=\"_ _0\"></span>os por su uso, <span class=\"_ _0\"></span>enajenaci\u00f3n o disposici\u00f3n por <span class=\"_ _1\"></span>otra<span class=\"_ _2\"></span> v\u00eda. La fecha de <span class=\"_ _1\"></span>dispo<span class=\"_ _2\"></span>sici\u00f3n del inmovilizado es <span class=\"_ _2\"></span>la fecha en la <span class=\"_ _2\"></span>que el <span class=\"_ _2\"></span>comprador adquiere el <span class=\"_ _2\"></span>control del mi<span class=\"_ _2\"></span>smo. La p\u00e9rdida<span class=\"_ _2\"></span> o gananc<span class=\"_ _0\"></span>ia surgida se <span class=\"_ _0\"></span>determina como <span class=\"_ _0\"></span>la diferencia entre <span class=\"_ _0\"></span>el importe ne<span class=\"_ _0\"></span>to obtenido y <span class=\"_ _0\"></span>el importe en libros del activo y se reconoce en el resultado del ejercicio. Con <span class=\"_ _4\"> </span>posterioridad <span class=\"_ _4\"> </span>al <span class=\"_ _24\"> </span>reconocimiento <span class=\"_ _4\"> </span>inicial <span class=\"_ _24\"> </span>del <span class=\"_ _4\"> </span>activo, <span class=\"_ _4\"> </span>s\u00f3lo <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>capitalizan <span class=\"_ _4\"> </span>aquellos <span class=\"_ _4\"> </span>costes<span class=\"_ _2\"></span> incurridos  en <span class=\"_ _24\"> </span>la  medida  en  que<span class=\"_ _0\"></span>  supongan <span class=\"_ _24\"> </span>un  aumento  de <span class=\"_ _1e\"> </span>su  capac<span class=\"_ _0\"></span>idad,  productividad <span class=\"_ _1e\"> </span>o<span class=\"_ _4b\"> </span>alargamiento <span class=\"_ _1e\"> </span>de  la  vida <span class=\"_ _1e\"> </span>\u00fatil,  debi\u00e9ndose <span class=\"_ _1e\"> </span>dar  de  baja  e<span class=\"_ _0\"></span>l  valor  c<span class=\"_ _0\"></span>ontable  de <span class=\"_ _1e\"> </span>los  elementos sustituidos. <span class=\"_ _2\"></span>En <span class=\"_ _2\"></span>este sentido, <span class=\"_ _2\"></span>los costes <span class=\"_ _2\"></span>derivados <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>mantenimiento del <span class=\"_ _2\"></span>inmovilizado <span class=\"_ _2\"></span>material se registran en resultados a medida que se incurren.<span class=\"_ _4b\"> </span>Al <span class=\"_ _6\"></span>cierre <span class=\"_ _2\"></span>del <span class=\"_ _5\"></span>ejercicio, <span class=\"_ _2\"></span><span class=\"ls14\">se</span> <span class=\"_ _6\"></span>eval\u00faa <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>existen <span class=\"_ _6\"></span>indicio<span class=\"_ _2\"></span>s <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>dete<span class=\"_ _2\"></span>rioro <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>v<span class=\"_ _2\"></span>alor <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>elemento <span class=\"_ _6\"></span>del inmovilizado material o de alguna unidad generadora de efectivo, en cuyo caso, se estiman los importes recuperables y se efect\u00faan las correcc<span class=\"_ _0\"></span>iones valorativas necesarias.<span class=\"_ _2\"></span> Se <span class=\"_ _5\"></span>entiende <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>existe <span class=\"_ _9\"></span>una <span class=\"_ _5\"></span>p\u00e9rdida <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>deterioro <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>un <span class=\"_ _5\"></span>elemento <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>inmovilizado material <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"></span>su <span class=\"_ _7\"> </span>valor <span class=\"_ _7\"> </span>contable <span class=\"_ _9\"></span>supera <span class=\"_ _7\"></span>a <span class=\"_ _9\"></span>su <span class=\"_ _7\"> </span>importe <span class=\"_ _7\"></span>recuperable, <span class=\"_ _9\"></span>entendido <span class=\"_ _7\"></span>\u00e9ste <span class=\"_ _9\"></span>como <span class=\"_ _7\"> </span>el mayor importe entre su valor razonable me<span class=\"_ _0\"></span>nos los costes de venta y su valor en uso.<span class=\"_ _4b\"> </span>d<span class=\"lsa\">) </span>Activos no corrientes mantenidos para la venta y operaciones discontinuadas El Grupo <span class=\"_ _0\"></span>clasifica <span class=\"_ _0\"></span>un activo no corr<span class=\"_ _0\"></span>iente como mantenido <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>la venta, <span class=\"_ _0\"></span>si su importe <span class=\"_ _0\"></span>en libros se <span class=\"_ _6\"></span>recuperar\u00e1 <span class=\"_ _6\"></span>fundamentalmente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>trav\u00e9s <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>transacci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>venta, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>ugar <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>uso continuado. Para  a<span class=\"_ _0\"></span>plicar <span class=\"_ _1e\"> </span>la  clasificaci\u00f3n <span class=\"_ _24\"> </span>anterior,  el <span class=\"_ _24\"> </span>activo  debe  estar<span class=\"_ _0\"></span> <span class=\"_ _1e\"> </span>disponible,  en <span class=\"_ _1e\"> </span>sus  c<span class=\"_ _0\"></span>ondiciones actuales, <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>venta <span class=\"_ _9\"></span>inmediata, <span class=\"_ _5\"></span>sujeto <span class=\"_ _5\"></span>exclusivamente <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _9\"></span>t\u00e9rminos <span class=\"_ _5\"></span>usuales <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>habituales para la venta de estos activos y su venta debe ser altamente probable. El Grupo no amortiza los activos no<span class=\"_ _2\"></span> corrientes o grupos enajenables de elementos clasificados como <span class=\"_ _2\"></span>mantenidos <span class=\"_ _6\"></span>para <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>venta <span class=\"_ _2\"></span>sino <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>aloran <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>menor <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>su <span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>contable <span class=\"_ _6\"></span>y <span class=\"_ _2\"></span>valo<span class=\"_ _2\"></span>r razonable menos los costes de enajenaci\u00f3n o disposici\u00f3n por otra v\u00eda. El <span class=\"_ _5\"></span>Grupo <span class=\"_ _6\"></span>reconoce <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>p\u00e9rdidas <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>deterioro <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>valor, <span class=\"_ _5\"></span>iniciales <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>posteriores, <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>activos<span class=\"_ _2\"></span> clasificados <span class=\"_ _0\"></span>en esta <span class=\"_ _1\"></span>c<span class=\"_ _2\"></span>ategor\u00eda con <span class=\"_ _0\"></span>cargo <span class=\"_ _0\"></span>a resultados de <span class=\"_ _1\"></span>actividades continuadas de<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de resultados <span class=\"_ _7\"></span>consolidada <span class=\"_ _7\"></span>(estado <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>resultado <span class=\"_ _7\"></span>global <span class=\"_ _7\"> </span>consolidado)<span class=\"_ _2\"></span>, <span class=\"_ _7\"></span>salvo <span class=\"_ _8\"> </span>que <span class=\"_ _7\"> </span>se <span class=\"_ _7\"> </span>trate <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>una actividad <span class=\"_ _1d\"> </span>interrumpida. <span class=\"_ _23\"> </span>Las <span class=\"_ _1d\"> </span>p\u00e9<span class=\"_ _2\"></span>rdidas <span class=\"_ _1d\"> </span>por <span class=\"_ _23\"> </span>deterioro <span class=\"_ _1d\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>valor<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>de <span class=\"_ _23\"> </span>las <span class=\"_ _1d\"> </span>U<span class=\"_ _2\"></span>GE <span class=\"_ _1d\"> </span>se <span class=\"_ _23\"> </span>reconocen reduciendo, en su caso, el valor del fondo de com<span class=\"_ _2\"></span>ercio asignado a la misma y a continuaci\u00f3n a los <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _6\"></span>activos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>UGE, <span class=\"_ _6\"></span>prorrateando <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>funci<span class=\"_ _2\"></span>\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>contable <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>uno <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los<span class=\"_ _2\"></span> activos.<span class=\"_ _4b\"> </span> El  Gr<span class=\"_ _0\"></span>upo <span class=\"_ _1e\"> </span>reconoce <span class=\"_ _24\"> </span>las  ganancias <span class=\"_ _24\"> </span>por  a<span class=\"_ _0\"></span>umentos  del <span class=\"_ _24\"> </span>valor  ra<span class=\"_ _0\"></span>zonable <span class=\"_ _24\"> </span>m<span class=\"_ _2\"></span>enos <span class=\"_ _1e\"> </span>los  costes <span class=\"_ _24\"> </span>de enajenaci\u00f3n o <span class=\"_ _0\"></span>disposici\u00f3n por <span class=\"_ _0\"></span>otra v\u00eda <span class=\"_ _1\"></span>en resultados, hasta e<span class=\"_ _0\"></span>l l\u00edmite de <span class=\"_ _1\"></span>las p\u00e9rdidas a<span class=\"_ _0\"></span>cumuladas por <span class=\"_ _1\"></span>deterioro reconocidas <span class=\"_ _1\"></span>con anterioridad <span class=\"_ _1\"></span>ya sea <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>v<span class=\"_ _2\"></span>aloraci\u00f3n <span class=\"_ _1\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>valo<span class=\"_ _2\"></span>r razona<span class=\"_ _0\"></span>ble <span class=\"_ _1\"></span>m<span class=\"_ _2\"></span>enos <span class=\"_ _1\"></span>los<span class=\"_ _2\"></span> costes <span class=\"_ _1\"></span>de e<span class=\"_ _0\"></span>najenaci\u00f3n <span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>isposici\u00f3n <span class=\"_ _1\"></span>por otra <span class=\"_ _1\"></span>v\u00eda <span class=\"_ _1\"></span>o por <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>valor <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>activos no corrientes.  El <span class=\"_ _5\"></span>Grupo <span class=\"_ _9\"></span>clasifica <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>adquisici\u00f3n, <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>activo <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>corriente <span class=\"_ _5\"></span>o <span class=\"_ _9\"></span>grupo <span class=\"_ _9\"></span>enajenable <span class=\"_ _5\"></span>de elementos, <span class=\"_ _7\"> </span>incluyendo <span class=\"_ _8\"> </span>e<span class=\"_ _2\"></span>ntidades <span class=\"_ _8\"> </span>dependientes, <span class=\"_ _7\"> </span>y<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>todo <span class=\"_ _8\"> </span>o <span class=\"_ _8\"> </span>parte <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>inversi\u00f3n <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>entidades<span class=\"_ _2\"></span> asociadas <span class=\"_ _9\"></span>o <span class=\"_ _7\"> </span>negocios <span class=\"_ _7\"> </span>co<span class=\"_ _2\"></span>njuntos <span class=\"_ _7\"> </span>adquiridos <span class=\"_ _7\"> </span>exclusivamente <span class=\"_ _7\"> </span>con <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>prop\u00f3sito <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>su <span class=\"_ _7\"> </span>posterior enajenaci\u00f3n o <span class=\"_ _0\"></span>permuta, como mantenidos <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>la venta, <span class=\"_ _0\"></span>si espera <span class=\"_ _0\"></span>que la <span class=\"_ _1\"></span>t<span class=\"_ _2\"></span>ransacci\u00f3n prevista se va <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>realizar <span class=\"_ _9\"></span>du<span class=\"_ _2\"></span>rante <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>a\u00f1o <span class=\"_ _9\"></span>siguiente <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>venta <span class=\"_ _9\"></span>cumple <span class=\"_ _7\"></span>los <span class=\"_ _9\"></span>requisitos <span class=\"_ _7\"></span>para <span class=\"_ _9\"></span>ser <span class=\"_ _7\"></span>considerada altamente <span class=\"_ _23\"> </span>prob<span class=\"_ _2\"></span>able <span class=\"_ _20\"> </span>dentro <span class=\"_ _20\"> </span>de <span class=\"_ _23\"> </span>un<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>corto <span class=\"_ _20\"> </span>plazo <span class=\"_ _20\"> </span>tras <span class=\"_ _23\"> </span>la<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>adquisici\u00f3n. <span class=\"_ _20\"> </span>En <span class=\"_ _20\"> </span>el <span class=\"_ _20\"> </span>momento <span class=\"_ _20\"> </span>de reconocimiento <span class=\"_ _6\"></span>inicial <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>este <span class=\"_ _6\"></span>tipo <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>activos, <span class=\"_ _5\"></span>su <span class=\"_ _6\"></span>valoraci\u00f3n <span class=\"_ _6\"></span>inicial <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>determina <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor<span class=\"_ _2\"></span> por el que se hubieran reconocido si no s<span class=\"_ _2\"></span>e hubieran clasificado como disponibles para la venta y <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>ra<span class=\"_ _0\"></span>zonable <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>costes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>enajenaci\u00f3n <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>disposici\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>otra <span class=\"_ _6\"></span>v\u00eda, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>menor <span class=\"_ _6\"></span>de los dos.<span class=\"_ _4b\"> </span>El Gr<span class=\"_ _0\"></span>upo <span class=\"_ _0\"></span>valora <span class=\"_ _1\"></span>los activos no <span class=\"_ _1\"></span>corrientes que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dejan de <span class=\"_ _1\"></span>estar clasificados <span class=\"_ _1\"></span>como mantenidos pa<span class=\"_ _0\"></span>ra la <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>que de<span class=\"_ _0\"></span>jan de <span class=\"_ _1\"></span>formar parte <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>grupo enajenable <span class=\"_ _1\"></span>de elementos, <span class=\"_ _0\"></span>al menor <span class=\"_ _1\"></span>de su <span class=\"_ _1\"></span>v<span class=\"_ _2\"></span>alor contable <span class=\"_ _9\"></span>antes <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>clasificaci\u00f3n, <span class=\"_ _9\"></span>menos <span class=\"_ _7\"></span>amortizaciones, <span class=\"_ _9\"></span>depreciaciones<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>revalorizaciones que <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>hubieran <span class=\"_ _2\"></span>reconocido <span class=\"_ _6\"></span>si <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>hubieran <span class=\"_ _2\"></span>clasificado <span class=\"_ _6\"></span>como <span class=\"_ _2\"></span>tales <span class=\"_ _6\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>recuperable <span class=\"_ _2\"></span>en<span class=\"_ _2\"></span> la <span class=\"_ _7\"> </span>fecha <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>r<span class=\"_ _2\"></span>eclasificaci\u00f3n. <span class=\"_ _7\"> </span>Los <span class=\"_ _8\"> </span>ajustes <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>valor<span class=\"_ _2\"></span>aci\u00f3n <span class=\"_ _7\"> </span>derivados <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>dicha <span class=\"_ _4\"> </span>reclasificaci\u00f3n <span class=\"_ _7\"> </span>s<span class=\"_ _2\"></span>e<span class=\"_ _4b\"> </span>reconocen <span class=\"_ _7\"></span>en <span class=\"_ _7\"> </span>resultados <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _7\"> </span>actividades <span class=\"_ _8\"> </span>continuadas <span class=\"_ _7\"> </span>o <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>otro <span class=\"_ _7\"> </span>resultado <span class=\"_ _8\"> </span>global. <span class=\"_ _8\"> </span>A <span class=\"_ _7\"> </span>estos efectos, <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _1\"></span>conside<span class=\"_ _2\"></span>ra <span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>cambio en <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>plan <span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>implique <span class=\"_ _1\"></span>vender <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>lugar <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>distribuir a <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>accionistas <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>viceversa, <span class=\"_ _5\"></span>es <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span>continuac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>plan <span class=\"_ _5\"></span>original, <span class=\"_ _6\"></span>reconociendo <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>impacto derivado del cambio de valoraci\u00f3n en resultados consolidados. El <span class=\"_ _4\"> </span>Grupo <span class=\"_ _8\"> </span>entiende <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>operaci\u00f3n <span class=\"_ _4\"> </span>discontinuada <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>componente <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>e<span class=\"_ _2\"></span>ntidad <span class=\"_ _4\"> </span>que <span class=\"_ _8\"> </span>ha <span class=\"_ _4\"> </span>sido dispuesto, o ha sido clasificado como mantenido para<span class=\"_ _0\"></span> la venta y:<span class=\"_ _2\"></span> -<span class=\"ff4\"> <span class=\"_ _30\"> </span><span class=\"ff2\">Representa <span class=\"_ _23\"> </span>una <span class=\"_ _20\"> </span>l\u00ednea <span class=\"_ _23\"> </span>de <span class=\"_ _20\"> </span>negocio <span class=\"_ _23\"> </span>o <span class=\"_ _20\"> </span>un <span class=\"_ _23\"> </span>\u00e1rea <span class=\"_ _20\"> </span>geogr\u00e1fica <span class=\"_ _23\"> </span>significativa <span class=\"_ _20\"> </span>que <span class=\"_ _23\"> </span>puede </span></span>considerarse separada del resto. -<span class=\"ff4\"> <span class=\"_ _30\"> </span><span class=\"ff2\">Es <span class=\"_ _9\"></span>parte <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>un <span class=\"_ _7\"> </span>\u00fanico <span class=\"_ _7\"></span>plan <span class=\"_ _9\"></span>coordinado <span class=\"_ _9\"></span>para <span class=\"_ _7\"> </span>disponer <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>una <span class=\"_ _7\"> </span>l\u00ednea <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>negocio <span class=\"_ _7\"> </span>o <span class=\"_ _7\"></span>\u00e1rea </span></span>geogr\u00e1fica <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>operaci\u00f3n <span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>sea <span class=\"_ _3\"></span>signi<span class=\"_ _2\"></span>ficativa <span class=\"_ _3\"></span>y pueda <span class=\"_ _3\"></span>considerarse <span class=\"_ _1\"></span>separa<span class=\"_ _2\"></span>da <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>resto.<span class=\"_ _2\"></span> -<span class=\"ff4\"> <span class=\"_ _30\"> </span><span class=\"ff2\">Es una entidad subsidiaria adquirida con la finalidad de revenderla. </span></span>Un <span class=\"_ _8\"> </span>componente <span class=\"_ _8\"> </span>del <span class=\"_ _4\"> </span>Grupo <span class=\"_ _8\"> </span>comprende <span class=\"_ _4\"> </span>las <span class=\"_ _8\"> </span>actividades <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>flujos <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>efectivo <span class=\"_ _8\"> </span>que <span class=\"_ _4\"> </span>pueden <span class=\"_ _8\"> </span>ser distinguidos del resto tanto desde un punto de vista operativo como de informaci\u00f3n financiera<span class=\"_ _0\"></span>.<span class=\"_ _2\"></span> El <span class=\"_ _7\"> </span>Grupo <span class=\"_ _8\"> </span>presenta <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>re<span class=\"_ _2\"></span>sultado <span class=\"_ _7\"> </span>despu\u00e9s <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>impuestos <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _7\"> </span>actividades <span class=\"_ _8\"> </span>interrumpidas <span class=\"_ _7\"> </span>y <span class=\"_ _8\"> </span>el resultado <span class=\"_ _5\"></span>despu\u00e9s <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>impuestos <span class=\"_ _5\"></span>corr<span class=\"_ _0\"></span>espondiente <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>valorac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>razonable <span class=\"_ _5\"></span>menos <span class=\"_ _6\"></span>los costes de <span class=\"_ _2\"></span>enajenaci\u00f3n o <span class=\"_ _6\"></span>disposici\u00f3n por <span class=\"_ _2\"></span>otra <span class=\"_ _2\"></span>v\u00eda o <span class=\"_ _2\"></span>distribuci\u00f3n <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>resultantes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>enajenaci\u00f3n de los activos o grupo enajenables de<span class=\"_ _0\"></span> elementos, en la partida<span class=\"_ _0\"></span> resultados despu\u00e9s de impuestos de las <span class=\"_ _3\"></span>actividades <span class=\"_ _3\"></span>interrumpi<span class=\"_ _2\"></span>das <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>cuenta <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>resultados <span class=\"_ _1\"></span>consolidada <span class=\"_ _3\"></span>(estado <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>resultado <span class=\"_ _1\"></span>global consolidado). <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>resultados <span class=\"_ _1\"></span>cons<span class=\"_ _2\"></span>olidada <span class=\"_ _1\"></span>(estado <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>resultado <span class=\"_ _0\"></span>global <span class=\"_ _1\"></span>consolidado) <span class=\"_ _1\"></span>del ejercicio <span class=\"_ _5\"></span>anterior <span class=\"_ _5\"></span>ha <span class=\"_ _9\"></span>sido <span class=\"_ _5\"></span>reexpresada <span class=\"_ _9\"></span>al <span class=\"_ _5\"></span>objeto <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>facilitar <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>comparabilidad <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _5\"></span>cuentas anuales consolidadas adjuntas (ver nota 2.e). Si <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>Grupo <span class=\"_ _8\"> </span>deja <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>clasificar <span class=\"_ _8\"> </span>un <span class=\"_ _8\"> </span>componente <span class=\"_ _4\"> </span>como <span class=\"_ _8\"> </span>actividad <span class=\"_ _4\"> </span>interrumpida, <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>resultados previamente <span class=\"_ _20\"> </span>pres<span class=\"_ _2\"></span>entados <span class=\"_ _27\"> </span>como <span class=\"_ _27\"> </span>actividades <span class=\"_ _27\"> </span>interrumpidas, <span class=\"_ _27\"> </span>s<span class=\"_ _2\"></span>e <span class=\"_ _20\"> </span>r<span class=\"_ _2\"></span>eclasifican <span class=\"_ _27\"> </span>a <span class=\"_ _27\"> </span>actividades continuadas para todos los ejercicios presentados. El Grupo reexpresa <span class=\"_ _2\"></span>las cuentas <span class=\"_ _2\"></span>anuales consolidadas de <span class=\"_ _2\"></span>ejercicios anterior<span class=\"_ _2\"></span>es desde la <span class=\"_ _2\"></span>fecha d<span class=\"_ _2\"></span>e clasificaci\u00f3n <span class=\"_ _23\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>una <span class=\"_ _23\"> </span>entidad <span class=\"_ _23\"> </span>de<span class=\"_ _0\"></span>pendiente, <span class=\"_ _23\"> </span>asociada <span class=\"_ _23\"> </span>o <span class=\"_ _1d\"> </span>negocio <span class=\"_ _23\"> </span>conjunto <span class=\"_ _23\"> </span>como <span class=\"_ _23\"> </span>actividad interrumpida, <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>nunca <span class=\"_ _6\"></span>hubieran <span class=\"_ _6\"></span>estado <span class=\"_ _6\"></span>clasificadas <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>tales. <span class=\"_ _5\"></span>Como <span class=\"_ _6\"></span>consecuencia <span class=\"_ _6\"></span>de<span class=\"_ _2\"></span> ello, <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>activos <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>pasivos <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>entidades <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>ependientes <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>presentan <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>naturaleza <span class=\"_ _6\"></span>y, <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>su caso, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconocen <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>mortizaciones o <span class=\"_ _6\"></span>revalorizaciones que <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>hubieran <span class=\"_ _2\"></span>reconocido, <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>se hubieran <span class=\"_ _1d\"> </span>clasificado <span class=\"_ _23\"> </span>como <span class=\"_ _1d\"> </span>grupos <span class=\"_ _23\"> </span>enajena<span class=\"_ _0\"></span>bles <span class=\"_ _23\"> </span>mante<span class=\"_ _0\"></span>nidos <span class=\"_ _23\"> </span>para <span class=\"_ _1c\"> </span>la <span class=\"_ _23\"> </span>venta. <span class=\"_ _1d\"> </span>Las <span class=\"_ _23\"> </span>entida<span class=\"_ _0\"></span>des asociadas <span class=\"_ _23\"> </span>o <span class=\"_ _23\"> </span>n<span class=\"_ _2\"></span>egocios <span class=\"_ _23\"> </span>conjuntos <span class=\"_ _20\"> </span>se <span class=\"_ _23\"> </span>valoran <span class=\"_ _23\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _23\"> </span>forma <span class=\"_ _23\"> </span>retroactiva <span class=\"_ _20\"> </span>por <span class=\"_ _23\"> </span>el <span class=\"_ _23\"> </span>m\u00e9todo <span class=\"_ _20\"> </span>de <span class=\"_ _23\"> </span>la participaci\u00f3n.<span class=\"ff8\"> </span>e<span class=\"lsa\">) </span>Arrendamientos  El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>eval\u00faa <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>un <span class=\"_ _7\"></span>contrato <span class=\"_ _9\"></span>es <span class=\"_ _9\"></span>o <span class=\"_ _7\"></span>contiene <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>contrato <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>arrendamiento, <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>inicio <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>un contrato. El <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>reconoce un <span class=\"_ _2\"></span>activo por <span class=\"_ _2\"></span>derecho <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>uso y <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>pasivo <span class=\"_ _2\"></span>por arrendamiento para todos <span class=\"_ _2\"></span>los contratos <span class=\"_ _2\"></span>de arrendamiento en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>que es <span class=\"_ _2\"></span>el arrendatario, ex<span class=\"_ _2\"></span>cepto <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>arrendamientos a <span class=\"_ _6\"></span>corto <span class=\"_ _5\"></span>plazo <span class=\"_ _6\"></span>(definidos <span class=\"_ _5\"></span>como <span class=\"_ _6\"></span>arrendamientos <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>plazo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>arrendamiento <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>12 <span class=\"_ _5\"></span>meses <span class=\"_ _6\"></span>o menos)  y  arrendamientos  de  activos  de  ba<span class=\"_ _0\"></span>jo  valor.  Para  e<span class=\"_ _0\"></span>stos  arrendamientos,  el  Grupo reconoce <span class=\"_ _1\"></span>los pagos <span class=\"_ _1\"></span>del arrendamiento <span class=\"_ _1\"></span>como un <span class=\"_ _1\"></span>gasto opera<span class=\"_ _0\"></span>tivo de <span class=\"_ _1\"></span>forma <span class=\"_ _0\"></span>lineal <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>pla<span class=\"_ _2\"></span>zo<span class=\"_ _4b\"> </span>del <span class=\"_ _8\"> </span>arrendamiento, <span class=\"_ _8\"> </span>a <span class=\"_ _4\"> </span>menos <span class=\"_ _8\"> </span>que <span class=\"_ _4\"> </span>exista <span class=\"_ _8\"> </span>otra <span class=\"_ _8\"> </span>base <span class=\"_ _4\"> </span>sistem\u00e1tica <span class=\"_ _8\"> </span>m\u00e1s <span class=\"_ _4\"> </span>representativa <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>marco temporal en el que se consumen los beneficios econ\u00f3micos del activo arrendado. En <span class=\"_ _24\"> </span>los  contra<span class=\"_ _0\"></span>tos <span class=\"_ _24\"> </span>que  c<span class=\"_ _0\"></span>ontienen <span class=\"_ _24\"> </span>uno <span class=\"_ _1e\"> </span>o <span class=\"_ _24\"> </span>m\u00e1s  componente<span class=\"_ _0\"></span>s <span class=\"_ _24\"> </span>de  a<span class=\"_ _0\"></span>rrendamiento <span class=\"_ _24\"> </span>y  distintos <span class=\"_ _24\"> </span>de arrendamiento, <span class=\"_ _8\"> </span>el<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"> </span>considera <span class=\"_ _8\"> </span>todos <span class=\"_ _4\"> </span>los <span class=\"_ _24\"> </span>componentes <span class=\"_ _4\"> </span>como <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>\u00fanico <span class=\"_ _4\"> </span>componente <span class=\"_ _4\"> </span>de arrendamiento.<span class=\"_ _4b\"> </span>En la fecha de<span class=\"_ _0\"></span> inicio de un arrenda<span class=\"_ _0\"></span>miento, se reconocer\u00e1 un pasivo por los <span class=\"_ _0\"></span>pagos a realiz<span class=\"_ _0\"></span>ar por el arrendamiento, incluye<span class=\"_ _2\"></span>ndo en <span class=\"_ _2\"></span>el momento inicia<span class=\"_ _2\"></span>l las pr\u00f3rrogas <span class=\"_ _2\"></span>cuyo <span class=\"_ _2\"></span>ejercicio se consideren<span class=\"_ _2\"></span> razonablemente <span class=\"_ _5\"></span>ciertas, <span class=\"_ _7\"></span>y <span class=\"_ _9\"></span>un <span class=\"_ _5\"></span>a<span class=\"_ _2\"></span>ctivo <span class=\"_ _5\"></span>que <span class=\"_ _7\"></span>representar\u00e1 <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>de<span class=\"_ _2\"></span>recho <span class=\"_ _5\"></span>a <span class=\"_ _7\"> </span>usar <span class=\"_ _9\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>activo <span class=\"_ _5\"></span>subyacente durante <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>plazo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>arrendamiento. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>activo <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>derecho <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>uso <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>comp<span class=\"_ _2\"></span>one <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>del pasivo por <span class=\"_ _2\"></span>arrendamiento, <span class=\"_ _2\"></span>cualquier pago <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>arrendamiento realizado <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>con anterioridad <span class=\"_ _2\"></span>a la fecha de comienzo, menos los incentivos recibidos y los costes iniciales directos incurr<span class=\"_ _0\"></span>idos. Al eva<span class=\"_ _1\"></span>luar<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span>s pr\u00f3<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>og<span class=\"_ _0\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n la <span class=\"_ _2\"></span>va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>ra<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _0\"></span>n de <span class=\"_ _2\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>ntr<span class=\"_ _0\"></span>at<span class=\"_ _1\"></span>os <span class=\"_ _2\"></span>de arr<span class=\"_ _1\"></span>enda<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>, el Grup<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>cons<span class=\"_ _1\"></span>ide<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>, en<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>ro<span class=\"_ _1\"></span>s as<span class=\"_ _1\"></span>pec<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>s,<span class=\"_ _1\"></span> el <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>ho c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ac<span class=\"_ _1\"></span>tua<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>co<span class=\"_ _1\"></span>noc<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> arr<span class=\"_ _1\"></span>enda<span class=\"_ _1\"></span>tari<span class=\"_ _1\"></span>o de<span class=\"_ _1\"></span> eje<span class=\"_ _1\"></span>rci<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>pr\u00f3r<span class=\"_ _1\"></span>roga<span class=\"_ _1\"></span> al<span class=\"_ _1\"></span> co<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>y <span class=\"_ _3\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>pl<span class=\"_ _1\"></span>anes<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ne<span class=\"_ _0\"></span>go<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>yect<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>u <span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>tiv<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>as<span class=\"_ _1\"></span>oci<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>co<span class=\"_ _0\"></span>ntr<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>arr<span class=\"_ _1\"></span>enda<span class=\"_ _1\"></span>mie<span class=\"_ _0\"></span>nto<span class=\"_ _1\"></span>. Al <span class=\"_ _5\"></span>ent<span class=\"_ _0\"></span>en<span class=\"_ _1\"></span>der<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>in<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>s <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>act<span class=\"_ _1\"></span>ivo <span class=\"_ _5\"></span>rel<span class=\"_ _0\"></span>ac<span class=\"_ _1\"></span>iona<span class=\"_ _1\"></span>das <span class=\"_ _5\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>arr<span class=\"_ _1\"></span>enda<span class=\"_ _1\"></span>mie<span class=\"_ _1\"></span>nto <span class=\"_ _5\"></span>son<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>rel<span class=\"_ _1\"></span>eva<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>, ex<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>un<span class=\"_ _0\"></span> in<span class=\"_ _0\"></span>ce<span class=\"_ _1\"></span>ntiv<span class=\"_ _1\"></span>o eco<span class=\"_ _1\"></span>n\u00f3mi<span class=\"_ _0\"></span>co<span class=\"_ _1\"></span> sign<span class=\"_ _1\"></span>ific<span class=\"_ _1\"></span>ati<span class=\"_ _0\"></span>vo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>que<span class=\"_ _1\"></span> hac<span class=\"_ _1\"></span>e raz<span class=\"_ _1\"></span>onab<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>me<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>cie<span class=\"_ _1\"></span>rto<span class=\"_ _0\"></span> el<span class=\"_ _0\"></span> eje<span class=\"_ _1\"></span>rcic<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span> por<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>pa<span class=\"_ _0\"></span>rt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>ndat<span class=\"_ _0\"></span>ar<span class=\"_ _1\"></span>io <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>su <span class=\"_ _1\"></span>pos<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>idad<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>r\u00f3<span class=\"_ _1\"></span>rrog<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>. Los <span class=\"_ _6\"></span>arrendatarios <span class=\"_ _5\"></span>est\u00e1n <span class=\"_ _6\"></span>obligados <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>revaluar <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>pasivo <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>arrendamiento <span class=\"_ _5\"></span>al <span class=\"_ _6\"></span>ocurrir <span class=\"_ _6\"></span>ciertos eventos. El arrendatario generalmente reconoce el importe de la reevaluaci\u00f3n del pasivo por el arrendamiento <span class=\"_ _2\"></span>como <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>ajuste <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>activo <span class=\"_ _2\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>derecho <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>uso,<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>hasta <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>\u00e9ste <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>reduce <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ero <span class=\"_ _2\"></span>y<span class=\"_ _2\"></span> posteriormente en resultados. El Gr<span class=\"_ _0\"></span>upo <span class=\"_ _0\"></span>reestima <span class=\"_ _0\"></span>el pasivo <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>arrendamiento <span class=\"_ _0\"></span>descontando <span class=\"_ _0\"></span>los pa<span class=\"_ _0\"></span>gos por <span class=\"_ _0\"></span>arrendamiento <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>una tasa <span class=\"_ _7\"></span>actualizada, <span class=\"_ _9\"></span>si <span class=\"_ _8\"> </span>se <span class=\"_ _7\"> </span>produce <span class=\"_ _7\"></span>un <span class=\"_ _7\"> </span>cambio <span class=\"_ _7\"></span>en <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>plazo <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>arrendamiento <span class=\"_ _7\"></span>o <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>cambio <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>la expectativa de ejercicio de la opci\u00f3n de compra del activo subyac<span class=\"_ _0\"></span>ente. El <span class=\"_ _4\"> </span>Grupo <span class=\"_ _24\"> </span>reestima <span class=\"_ _4\"> </span>el <span class=\"_ _24\"> </span>pasivo <span class=\"_ _24\"> </span>por <span class=\"_ _4\"> </span>arrendamiento <span class=\"_ _24\"> </span>si <span class=\"_ _24\"> </span>se <span class=\"_ _4\"> </span>produce <span class=\"_ _24\"> </span>un <span class=\"_ _24\"> </span>cambio <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>los <span class=\"_ _24\"> </span>importes esperados <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>pagar <span class=\"_ _5\"></span>de <span class=\"_ _2\"></span>un<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>garant\u00eda <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>residual <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>cambio <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>\u00edndice<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>tas<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>utilizado para <span class=\"_ _3\"></span>determinar <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>pagos<span class=\"_ _2\"></span>, <span class=\"_ _3\"></span>incluyendo <span class=\"_ _1\"></span>un <span class=\"_ _0\"></span>cambio <span class=\"_ _3\"></span>para <span class=\"_ _1\"></span>reflejar <span class=\"_ _1\"></span>cambios <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>rentas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mercado una vez se produce una revisi\u00f3n de las mismas. El <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>reconoce <span class=\"_ _5\"></span>una <span class=\"_ _9\"></span>modificaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>arrendamiento <span class=\"_ _5\"></span>como <span class=\"_ _9\"></span>un <span class=\"_ _5\"></span>arrendamiento <span class=\"_ _5\"></span>separado <span class=\"_ _5\"></span>si \u00e9sta <span class=\"_ _2\"></span>aumenta <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>alcance <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>arrendamiento <span class=\"_ _2\"></span>a\u00f1adie<span class=\"_ _2\"></span>ndo <span class=\"_ _2\"></span>uno <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _2\"></span>derechos <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>uso <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>porte de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>contraprestaci\u00f3n <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>arrendamiento <span class=\"_ _2\"></span>aumenta <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>importe <span class=\"_ _2\"></span>consistente<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>precio individual <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>aumento <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>alcance <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>cualquier <span class=\"_ _6\"></span>ajuste <span class=\"_ _5\"></span>al <span class=\"_ _6\"></span>precio <span class=\"_ _5\"></span>individual <span class=\"_ _6\"></span>para <span class=\"_ _5\"></span>reflejar <span class=\"_ _6\"></span>las circunstancias particulares del contrato. Si <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>modificaci\u00f3n <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>resulta <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>arrendamiento <span class=\"_ _5\"></span>separa<span class=\"_ _0\"></span>do, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>modificaci\u00f3n, <span class=\"_ _5\"></span>el Grupo <span class=\"_ _4\"> </span>asigna <span class=\"_ _4\"> </span>la<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>contraprestaci\u00f3n <span class=\"_ _24\"> </span>al <span class=\"_ _4\"> </span>contrato <span class=\"_ _4\"> </span>mo<span class=\"_ _2\"></span>dificado <span class=\"_ _4\"> </span>seg\u00fan <span class=\"_ _4\"> </span>lo <span class=\"_ _24\"> </span>indicado <span class=\"_ _24\"> </span>anteriormente, vuelve <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>eterminar <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>plazo <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>arrendamiento <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>reestima <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>pasiv<span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>descontando <span class=\"_ _2\"></span>los<span class=\"_ _2\"></span> pagos <span class=\"_ _0\"></span>revisados <span class=\"_ _1\"></span>al tipo d<span class=\"_ _1\"></span>e inter\u00e9s <span class=\"_ _1\"></span>revisado. El <span class=\"_ _1\"></span>Gru<span class=\"_ _2\"></span>po disminuye <span class=\"_ _1\"></span>el valor <span class=\"_ _1\"></span>contable <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>activo <span class=\"_ _1\"></span>por derecho <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>uso <span class=\"_ _24\"> </span>para <span class=\"_ _4\"> </span>r<span class=\"_ _2\"></span>eflejar <span class=\"_ _4\"> </span>la <span class=\"_ _24\"> </span>finalizaci\u00f3n <span class=\"_ _4\"> </span>parcial <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>total <span class=\"_ _4\"> </span>del <span class=\"_ _24\"> </span>arrendamiento, <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>aquellas modificaciones  que  dis<span class=\"_ _2\"></span>minuyen  el  alcance <span class=\"_ _1c\"> </span>del  arre<span class=\"_ _2\"></span>ndamiento  y <span class=\"_ _1c\"> </span>registra  en  resultados <span class=\"_ _1c\"> </span>el beneficio <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>p\u00e9rdida. <span class=\"_ _6\"></span>Para <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>resto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>modificaciones, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>ajusta <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable <span class=\"_ _6\"></span>del activo por derecho de uso. Para e<span class=\"_ _0\"></span>l c\u00e1lculo de<span class=\"_ _0\"></span>l valor ac<span class=\"_ _0\"></span>tual de <span class=\"_ _0\"></span>los pagos <span class=\"_ _0\"></span>m\u00ednimos por e<span class=\"_ _0\"></span>l arre<span class=\"_ _0\"></span>ndamiento financiero <span class=\"_ _1\"></span>se utiliza<span class=\"_ _2\"></span> el <span class=\"_ _2\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>inter\u00e9s <span class=\"_ _6\"></span>impl\u00edcito <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>contrato <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>si <span class=\"_ _6\"></span>\u00e9ste <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>puede <span class=\"_ _2\"></span>determinar, <span class=\"_ _2\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>int<span class=\"_ _2\"></span>er\u00e9s <span class=\"_ _2\"></span>del<span class=\"_ _4b\"> </span>arrendatario <span class=\"_ _6\"></span>pa<span class=\"_ _2\"></span>ra <span class=\"_ _6\"></span>ope<span class=\"_ _2\"></span>raciones <span class=\"_ _5\"></span>similares. <span class=\"_ _6\"></span>La <span class=\"_ _5\"></span>carga <span class=\"_ _5\"></span>financiera <span class=\"_ _6\"></span>total <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>distribuye <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>largo <span class=\"_ _6\"></span>de<span class=\"_ _2\"></span>l plazo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>arrendamiento <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>se <span class=\"_ _8\"> </span>imputa <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>la <span class=\"_ _7\"> </span>cuenta <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>p\u00e9<span class=\"_ _2\"></span>rdidas <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>ganancias <span class=\"_ _7\"> </span>consolidada <span class=\"_ _8\"> </span>del ejercicio <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>devenga, <span class=\"_ _5\"></span>aplicando <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>tipo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>inter\u00e9s <span class=\"_ _5\"></span>efectivo. <span class=\"_ _5\"></span>Las <span class=\"_ _5\"></span>cuotas <span class=\"_ _5\"></span>de<span class=\"_ _2\"></span> car\u00e1cter contingente se registran como gastos del ejercicio en que se incurre en ella<span class=\"_ _0\"></span>s.<span class=\"_ _2\"></span> A los a<span class=\"_ _0\"></span>ctivos rec<span class=\"_ _0\"></span>onocidos en e<span class=\"_ _0\"></span>l balance<span class=\"_ _0\"></span> consolidado como c<span class=\"_ _0\"></span>onsecuencia de los a<span class=\"_ _0\"></span>rrendamientos se <span class=\"_ _2\"></span>encuentran <span class=\"_ _2\"></span>valorados <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>menos <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>amortizaci\u00f3n, <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>baja <span class=\"_ _2\"></span>q<span class=\"_ _2\"></span>ue <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>corresponden<span class=\"_ _4b\"> </span>seg\u00fan su naturaleza, ajustados por cualquier reestimaci\u00f3n del pasivo por arrendamie<span class=\"_ _0\"></span>nto.<span class=\"_ _2\"></span> El <span class=\"_ _9\"></span>Grupo <span class=\"_ _7\"> </span>aplica <span class=\"_ _7\"></span>los <span class=\"_ _7\"> </span>criterios <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>deterioro <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>activos <span class=\"_ _9\"></span>no <span class=\"_ _7\"> </span>corrien<span class=\"_ _2\"></span>tes <span class=\"_ _9\"></span>indi<span class=\"_ _2\"></span>cados <span class=\"_ _9\"></span>en <span class=\"_ _7\"> </span>el apartado g al activo por derecho de uso.<span class=\"_ _4b\"> </span> El Grupo registra los pagos variables que no se han incluido en la valoraci\u00f3n inicial del pasivo en resultados del ejercicio en el que se producen los hechos que desencadenan su desembolso. En <span class=\"_ _9\"></span>relaci\u00f3n <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>estado <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>flujos <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>efectivo <span class=\"_ _7\"></span>consolidado, <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _9\"></span>registra <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>pagos <span class=\"_ _7\"></span>de principal <span class=\"_ _1\"></span>por los <span class=\"_ _1\"></span>contratos <span class=\"_ _1\"></span>de a<span class=\"_ _0\"></span>rrendamiento <span class=\"_ _1\"></span>dentro <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>los \u201cF<span class=\"_ _0\"></span>lujos <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>de las <span class=\"_ _3\"></span>actividades de financiaci\u00f3n<span class=\"ff9 lse\">\u201d.</span> Operaciones de venta con arrendamiento posterior El <span class=\"_ _7\"> </span>Grupo <span class=\"_ _8\"> </span>aplica <span class=\"_ _7\"> </span>los <span class=\"_ _4\"> </span>criterios <span class=\"_ _7\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>reconocimiento <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>ingresos <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>contratos <span class=\"_ _7\"> </span>con <span class=\"_ _8\"> </span>clientes <span class=\"_ _8\"> </span>para evaluar si se debe reconocer la venta del activo. Si <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>cumplen <span class=\"_ _9\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>criterios <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>reconocimiento <span class=\"_ _9\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>vent<span class=\"_ _2\"></span>a, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _7\"></span>reconoce <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>activo <span class=\"_ _9\"></span>por<span class=\"_ _2\"></span> derecho <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>uso <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>rivado <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>arrendamiento <span class=\"_ _6\"></span>posterior <span class=\"_ _2\"></span>como <span class=\"_ _6\"></span>una <span class=\"_ _2\"></span>propo<span class=\"_ _2\"></span>rci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>valor <span class=\"_ _6\"></span>contable previo del activo r<span class=\"_ _2\"></span>elacionado con la parte <span class=\"_ _2\"></span>mantenida. Por <span class=\"_ _2\"></span>ello, el Grupo r<span class=\"_ _6\"></span>econoce un resultado por <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>derechos <span class=\"_ _5\"></span>transmitidos <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>compra<span class=\"_ _0\"></span>dor. <span class=\"_ _5\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _5\"></span>determina <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>parte <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>derecho <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>uso mantenido, <span class=\"_ _27\"> </span>mul<span class=\"_ _2\"></span>tiplicando <span class=\"_ _27\"> </span>la <span class=\"_ _1f\"> </span>proporci\u00f3n <span class=\"_ _1f\"> </span>que <span class=\"_ _27\"> </span>representan <span class=\"_ _1f\"> </span>los <span class=\"_ _1f\"> </span>pagos <span class=\"_ _1f\"> </span>por <span class=\"_ _1f\"> </span>arrendamiento esperados, <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>escontados <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>tipo <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>descuento <span class=\"_ _9\"></span>del<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>arrendamiento <span class=\"_ _7\"></span>sobre <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>valor <span class=\"_ _9\"></span>razonable <span class=\"_ _9\"></span>del activo subyacente, por el valor contable del activo subyacente. Si <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>pagos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>arrendamiento <span class=\"_ _6\"></span>incluyen <span class=\"_ _2\"></span>pagos <span class=\"_ _6\"></span>variables, <span class=\"_ _6\"></span>\u00e9stos <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>conside<span class=\"_ _2\"></span>ran <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>efectos <span class=\"_ _6\"></span>de determinar la proporci\u00f3n indicada pre<span class=\"_ _0\"></span>viamente y para reconocer el pasivo por arrendamiento. <span class=\"_ _2\"></span> Con <span class=\"_ _9\"></span>post<span class=\"_ _2\"></span>erioridad, <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>pasivo <span class=\"_ _7\"> </span>por <span class=\"_ _7\"></span>arrendamiento <span class=\"_ _7\"> </span>se <span class=\"_ _7\"></span>reduce <span class=\"_ _9\"></span>considerando <span class=\"_ _8\"> </span>los <span class=\"_ _9\"></span>pagos <span class=\"_ _7\"> </span>variables considerados <span class=\"_ _1c\"> </span>inicialmente. <span class=\"_ _1c\"> </span>Si <span class=\"_ _1d\"> </span>se <span class=\"_ _1c\"> </span>produce <span class=\"_ _1d\"> </span>un <span class=\"_ _1c\"> </span>cambio <span class=\"_ _1d\"> </span>del <span class=\"_ _1c\"> </span>plazo <span class=\"_ _1c\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _1c\"> </span>arrendamiento <span class=\"_ _1d\"> </span>o <span class=\"_ _1c\"> </span>una<span class=\"_ _2\"></span> modificaci\u00f3n del arrendamiento, el Grupo reestima los pagos variables en dicha fecha. Si <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>razonable <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>contra<span class=\"_ _0\"></span>prestaci\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>venta <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>es<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>equivalente <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>razonable del <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>si los <span class=\"_ _1\"></span>pagos por <span class=\"_ _1\"></span>el arrendamiento <span class=\"_ _1\"></span>no reflejan <span class=\"_ _0\"></span>rentas <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e merca<span class=\"_ _0\"></span>do, el <span class=\"_ _1\"></span>Grupo reconoce cualquier <span class=\"_ _7\"> </span>condici\u00f3n <span class=\"_ _8\"> </span>por <span class=\"_ _8\"> </span>debajo <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>mercado <span class=\"_ _8\"> </span>como <span class=\"_ _8\"> </span>un <span class=\"_ _7\"> </span>pago <span class=\"_ _8\"> </span>anticipado <span class=\"_ _8\"> </span>por <span class=\"_ _8\"> </span>arrendamiento <span class=\"_ _7\"> </span>y<span class=\"_ _2\"></span> cualquier condici\u00f3n por encima de mercado c<span class=\"_ _0\"></span>omo una financiaci\u00f3n adicional. Si <span class=\"_ _2\"></span>no se <span class=\"_ _2\"></span>cumplen <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>criterios de <span class=\"_ _2\"></span>reconocimiento <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>venta, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo con<span class=\"_ _2\"></span>tin\u00faa registrando <span class=\"_ _2\"></span>el activo <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>reconoce <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>pasivo <span class=\"_ _6\"></span>financiero po<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>contraprestaci\u00f3n <span class=\"_ _2\"></span>recibida <span class=\"_ _2\"></span>apli<span class=\"_ _2\"></span>cando los <span class=\"_ _6\"></span>criterios indicados en la pol\u00edtica contable de instrumentos financieros. En  los  c<span class=\"_ _0\"></span>ontratos  de <span class=\"_ _24\"> </span>venta  con  arr<span class=\"_ _0\"></span>endamiento  posterior <span class=\"_ _24\"> </span>en  los  que <span class=\"_ _1e\"> </span>el  Grupo <span class=\"_ _24\"> </span>act\u00faa  como arrendador y <span class=\"_ _2\"></span>obtiene <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>control <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>activo, se <span class=\"_ _2\"></span>aplican <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>criterios indi<span class=\"_ _2\"></span>cados <span class=\"_ _2\"></span>previamente. S<span class=\"_ _2\"></span>i el Grupo <span class=\"_ _7\"> </span>no <span class=\"_ _8\"> </span>obtiene <span class=\"_ _7\"> </span>el <span class=\"_ _8\"> </span>control <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>activo, <span class=\"_ _7\"> </span>reconoce <span class=\"_ _8\"> </span>una <span class=\"_ _7\"> </span>cuenta <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>cobrar <span class=\"_ _7\"> </span>p<span class=\"_ _2\"></span>or <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>importe <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>la contraprestaci\u00f3n <span class=\"_ _2a\"> </span>pagada <span class=\"_ _2c\"> </span>aplicando <span class=\"_ _2a\"> </span>los <span class=\"_ _2c\"> </span>criterios <span class=\"_ _2c\"> </span>indicados <span class=\"_ _2a\"> </span>en <span class=\"_ _2c\"> </span>la <span class=\"_ _2a\"> </span>pol\u00ed<span class=\"_ _2\"></span>tica <span class=\"_ _2a\"> </span>contable <span class=\"_ _2c\"> </span>de instrumentos financieros.<span class=\"_ _4b\"> </span>f<span class=\"lsa\">) </span>Instrumentos Financieros Los <span class=\"_ _6\"></span>inst<span class=\"_ _2\"></span>rumentos <span class=\"_ _6\"></span>financieros <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>clasifican <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>momento <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _5\"></span>inicial <span class=\"_ _6\"></span>como un a<span class=\"_ _0\"></span>ctivo <span class=\"_ _0\"></span>financiero, un <span class=\"_ _1\"></span>pasivo financiero <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>un instrumento <span class=\"_ _1\"></span>de patrimonio, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>conformidad <span class=\"_ _0\"></span>con el fondo econ\u00f3mico del acuerdo contractual y con las definiciones de ac<span class=\"_ _2\"></span>tivo financiero, pasivo financiero <span class=\"_ _20\"> </span>o <span class=\"_ _23\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>instrumento <span class=\"_ _20\"> </span>de <span class=\"_ _23\"> </span>p<span class=\"_ _2\"></span>atrimonio <span class=\"_ _20\"> </span>desarrolladas <span class=\"_ _23\"> </span>en<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>la <span class=\"_ _23\"> </span>N<span class=\"_ _2\"></span>IC <span class=\"_ _20\"> </span>32 <span class=\"_ _20\"> </span>\u201cInstrumentos Financieros: Presentaci\u00f3n\u201d.<span class=\"_ _4b\"> </span>Los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>pasivos <span class=\"_ _2\"></span>financieros <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconocen <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>balance <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>situaci\u00f3n <span class=\"_ _2\"></span>consolidado <span class=\"_ _2\"></span>cuando el Grupo pasa a formar parte de las disposiciones contractuales del instrumento. A <span class=\"_ _6\"></span>efectos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valoraci\u00f3n, <span class=\"_ _5\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>lasifica <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>instrumentos <span class=\"_ _5\"></span>fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>categor\u00eda <span class=\"_ _6\"></span>de activos <span class=\"_ _7\"> </span>y <span class=\"_ _4\"> </span>pasivos <span class=\"_ _8\"> </span>financieros <span class=\"_ _8\"> </span>valorados <span class=\"_ _8\"> </span>a <span class=\"_ _4\"> </span>coste <span class=\"_ _8\"> </span>amortizado, <span class=\"_ _8\"> </span>separando <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>os <span class=\"_ _8\"> </span>instrumentos <span class=\"_ _8\"> </span>de patrimonio designados como tales, del resto de activos financieros.  Los <span class=\"_ _4\"> </span>inst<span class=\"_ _2\"></span>rumentos <span class=\"_ _4\"> </span>financieros <span class=\"_ _4\"> </span>uti<span class=\"_ _2\"></span>lizados <span class=\"_ _4\"> </span>por <span class=\"_ _24\"> </span>las <span class=\"_ _4\"> </span>sociedades, <span class=\"_ _24\"> </span>a <span class=\"_ _4\"> </span>e<span class=\"_ _2\"></span>fectos <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>su <span class=\"_ _24\"> </span>valoraci\u00f3n, <span class=\"_ _4\"> </span>se clasifican en alguna de las siguientes categor\u00edas: Activos y pasivos financieros a valor razonable con cambios en resultados Los a<span class=\"_ _0\"></span>ctivos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>financieros <span class=\"_ _1\"></span>a valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>cambios <span class=\"_ _1\"></span>en resultados son <span class=\"_ _1\"></span>aquellos que se <span class=\"_ _6\"></span>clasifican <span class=\"_ _5\"></span>como <span class=\"_ _6\"></span>mantenidos <span class=\"_ _5\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>nego<span class=\"_ _2\"></span>ciar <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>han <span class=\"_ _6\"></span>sido <span class=\"_ _5\"></span>designados <span class=\"_ _6\"></span>desde <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>momento <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>su reconocimiento inicial. Un activo o pasivo financiero se clasifica como mantenido para<span class=\"_ _0\"></span> negociar si \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Se adquiere<span class=\"_ _0\"></span> o <span class=\"_ _0\"></span>incurre principalmente con e<span class=\"_ _0\"></span>l objeto de<span class=\"_ _0\"></span> venderlo <span class=\"_ _0\"></span>o volver <span class=\"_ _0\"></span>a comprarlo <span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>n </span></span>un futuro inmediato. \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">En  el <span class=\"_ _1c\"> </span>reconocimiento <span class=\"_ _1c\"> </span>inicial <span class=\"_ _1c\"> </span>es  parte <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>una <span class=\"_ _1c\"> </span>cartera  de <span class=\"_ _1c\"> </span>instrumentos <span class=\"_ _1c\"> </span>financieros </span></span>identificados que se gestionan conjuntamente y para la cual existe evidencia de un  patr\u00f3n de obtenci\u00f3n de beneficios a corto plazo, o \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Es <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>derivado, <span class=\"_ _9\"></span>excepto<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>derivado <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>h<span class=\"_ _2\"></span>aya <span class=\"_ _9\"></span>sido <span class=\"_ _9\"></span>designado <span class=\"_ _7\"></span>como <span class=\"_ _9\"></span>instrumento <span class=\"_ _9\"></span>de </span></span>cobertura <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>cumpla <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>condiciones <span class=\"_ _1\"></span>para <span class=\"_ _3\"></span>ser <span class=\"_ _1\"></span>eficaz <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>derivado <span class=\"_ _3\"></span>que <span class=\"_ _1\"></span>sea <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>contrato de garant\u00eda financiera. Los <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>pasivos <span class=\"_ _5\"></span>financieros <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>r<span class=\"_ _2\"></span>azonable <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>cambios <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>resultados <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>reconocen inicialmente al valor raz<span class=\"_ _0\"></span>onable. Los costes de transacc<span class=\"_ _0\"></span>i\u00f3n directamente atribuibles a la compra o emisi\u00f3n se reconocen como gasto a medida que se incurre<span class=\"_ _0\"></span>n. Con <span class=\"_ _6\"></span>posterioridad <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>reconoc<span class=\"_ _0\"></span>imiento <span class=\"_ _6\"></span>inicial, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>valor <span class=\"_ _5\"></span>ra<span class=\"_ _0\"></span>zonable <span class=\"_ _6\"></span>registrando <span class=\"_ _6\"></span>las variaciones en resultados. El <span class=\"_ _2\"></span>valor razonable no se reduce por los <span class=\"_ _2\"></span>costes de transacci\u00f3n en que<span class=\"_ _2\"></span> se pueda incurrir por su eventual venta o disposici\u00f3n por otra v\u00eda.<span class=\"_ _4b\"> </span>Activos financieros a coste amortizado Los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>financieros <span class=\"_ _6\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>amortizado <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>reconocen <span class=\"_ _2\"></span>ini<span class=\"_ _2\"></span>cialmente <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>su <span class=\"_ _2\"></span>valor <span class=\"_ _5\"></span>razona<span class=\"_ _0\"></span>ble, m\u00e1s  o <span class=\"_ _1c\"> </span>menos <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>costes <span class=\"_ _1c\"> </span>de  transacci\u00f3n <span class=\"_ _1c\"> </span>incurridos <span class=\"_ _1c\"> </span>y  se <span class=\"_ _1c\"> </span>valoran <span class=\"_ _1c\"> </span>posteriormente <span class=\"_ _1c\"> </span>al <span class=\"_ _1c\"> </span>coste amortizado, utilizando el m\u00e9todo del tipo de inter\u00e9s efectivo.<span class=\"_ _4b\"> </span>Pasivos financieros a coste amortizado Los pasivos <span class=\"_ _0\"></span>financieros a coste <span class=\"_ _0\"></span>amortizado, incluyendo a<span class=\"_ _0\"></span>creedores comerciales y <span class=\"_ _0\"></span>otras cuentas a <span class=\"_ _4\"> </span>pagar, <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>no <span class=\"_ _24\"> </span>se <span class=\"_ _4\"> </span>clasifican <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>valor <span class=\"_ _24\"> </span>razonable <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>cambios <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>resultados, <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>reconocen<span class=\"_ _4b\"> </span>inicialmente <span class=\"_ _7\"> </span>por <span class=\"_ _8\"> </span>su <span class=\"_ _4\"> </span>valor <span class=\"_ _8\"> </span>razonable, <span class=\"_ _8\"> </span>menos, <span class=\"_ _4\"> </span>en <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>caso, <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>costes <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>tr<span class=\"_ _2\"></span>ansacci\u00f3n <span class=\"_ _7\"> </span>que <span class=\"_ _8\"> </span>son directamente <span class=\"_ _8\"> </span>atribuibles <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>emisi\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>mismos. <span class=\"_ _8\"> </span>Con <span class=\"_ _4\"> </span>posterioridad <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>reconocimiento inicial, <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>pasivos <span class=\"_ _2\"></span>clasifi<span class=\"_ _2\"></span>cados bajo <span class=\"_ _6\"></span>esta <span class=\"_ _2\"></span>categor\u00eda <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>valoran <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>amort<span class=\"_ _2\"></span>izado <span class=\"_ _2\"></span>utilizando <span class=\"_ _2\"></span>el m\u00e9todo del tipo de inter\u00e9s efectivo.<span class=\"_ _4b\"> </span>Inversiones en el Patrimonio de Empresas del Grupo No Consolidadas<span class=\"_ _4b\"> </span>Las <span class=\"_ _23\"> </span>inversiones <span class=\"_ _20\"> </span>financieras <span class=\"_ _20\"> </span>en <span class=\"_ _23\"> </span>empresas <span class=\"_ _20\"> </span>del <span class=\"_ _20\"> </span>Grupo <span class=\"_ _23\"> </span>corresponden <span class=\"_ _20\"> </span>a <span class=\"_ _20\"> </span>participaciones <span class=\"_ _23\"> </span>en<span class=\"_ _2\"></span> sociedades <span class=\"_ _9\"></span>que <span class=\"_ _7\"> </span>no <span class=\"_ _7\"> </span>han <span class=\"_ _7\"> </span>sido <span class=\"_ _7\"> </span>objeto <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>consolidaci\u00f3n <span class=\"_ _7\"> </span>en <span class=\"_ _9\"></span>est<span class=\"_ _2\"></span>as <span class=\"_ _9\"></span>cu<span class=\"_ _2\"></span>entas <span class=\"_ _7\"></span>anuales <span class=\"_ _9\"></span>consolidad<span class=\"_ _2\"></span>as, debido <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"> </span>que <span class=\"_ _1d\"> </span>son <span class=\"_ _1c\"> </span>so<span class=\"_ _2\"></span>ciedades <span class=\"_ _1c\"> </span>cuya <span class=\"_ _1c\"> </span>importancia <span class=\"_ _1d\"> </span>relativa <span class=\"_ _1c\"> </span>no <span class=\"_ _1c\"> </span>es<span class=\"_ _2\"></span> <span class=\"_ _1c\"> </span>relevante <span class=\"_ _1d\"> </span>en <span class=\"_ _1c\"> </span>la <span class=\"_ _1c\"> </span>sit<span class=\"_ _2\"></span>uaci\u00f3n patrimonial <span class=\"_ _0\"></span>consolidada. Se <span class=\"_ _1\"></span>valoran inicialmente <span class=\"_ _0\"></span>al coste, <span class=\"_ _1\"></span>que equivale <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valor raz<span class=\"_ _0\"></span>onable de <span class=\"_ _1\"></span>la<span class=\"_ _2\"></span> contraprestaci\u00f3n entregada m\u00e1s los costes de transacc<span class=\"_ _0\"></span>i\u00f3n que le son directamente atribuibles. Instrumentos financieros compuestos Se <span class=\"_ _6\"></span>designan <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>inst<span class=\"_ _2\"></span>rumentos <span class=\"_ _2\"></span>financieros <span class=\"_ _6\"></span>compuestos <span class=\"_ _5\"></span>aque<span class=\"_ _0\"></span>llos <span class=\"_ _6\"></span>instrumentos <span class=\"_ _6\"></span>financieros <span class=\"_ _6\"></span>no derivados en los que incluye componentes de pasivo y de patrimonio simult\u00e1neamente.  Las <span class=\"_ _7\"> </span>obligaciones <span class=\"_ _7\"> </span>convertibles <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>un <span class=\"_ _7\"> </span>n\u00famero <span class=\"_ _8\"> </span>fijo <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>acciones <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>la <span class=\"_ _8\"> </span>Sociedad <span class=\"_ _8\"> </span>Dominante, <span class=\"_ _8\"> </span>a opci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>inversor <span class=\"_ _5\"></span>u <span class=\"_ _5\"></span>obligatoriamente <span class=\"_ _6\"></span>si <span class=\"_ _9\"></span>se <span class=\"_ _5\"></span>produce <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>eve<span class=\"_ _0\"></span>nto <span class=\"_ _5\"></span>futuro, <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>califican <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>un instrumento financiero compuesto. En <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _6\"></span>inicial, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>determinar\u00e1 <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>libros <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>componente <span class=\"_ _6\"></span>de pasivo, <span class=\"_ _3\"></span>medido <span class=\"_ _3\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>pasivo <span class=\"_ _1\"></span>sim<span class=\"_ _2\"></span>ilar <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>no <span class=\"_ _1\"></span>lleve <span class=\"_ _3\"></span>asociado <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>componente de <span class=\"_ _0\"></span>patrimonio, <span class=\"_ _0\"></span>pero <span class=\"_ _1\"></span>que incluya, e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>su caso, <span class=\"_ _1\"></span>los eventuales <span class=\"_ _0\"></span>elementos <span class=\"_ _0\"></span>derivados que <span class=\"_ _1\"></span>no sean <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e patrimonio. El <span class=\"_ _2\"></span>importe <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>libros <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>instrumento <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>patrimonio, <span class=\"_ _6\"></span>representado <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>op<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>conversi\u00f3n del <span class=\"_ _1\"></span>instrumento en <span class=\"_ _1\"></span>acciones <span class=\"_ _1\"></span>se determinar\u00e1<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>educiendo <span class=\"_ _1\"></span>el valor <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>pasivo <span class=\"_ _1\"></span>financiero del <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>razonable <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>instrumento <span class=\"_ _6\"></span>financiero <span class=\"_ _5\"></span>compuesto <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>su <span class=\"_ _6\"></span>conju<span class=\"_ _2\"></span>nto. <span class=\"_ _5\"></span>En <span class=\"_ _6\"></span>ning\u00fan <span class=\"_ _5\"></span>ca<span class=\"_ _0\"></span>so <span class=\"_ _6\"></span>se<span class=\"_ _2\"></span> producir\u00e1n p\u00e9rdidas ni ganancias en el reconocimiento inicial. Los <span class=\"_ _5\"></span>gastos <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>transacci\u00f3n <span class=\"_ _9\"></span>relativos <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>un <span class=\"_ _9\"></span>instrumento <span class=\"_ _5\"></span>financiero <span class=\"_ _9\"></span>compuesto <span class=\"_ _5\"></span>se distribuir\u00e1n <span class=\"_ _5\"></span>entre <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>componentes <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>pasivo <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>patrimonio, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>proporci\u00f3n <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>valoraci\u00f3n inicial de ambos componentes.  La <span class=\"_ _24\"> </span>separaci\u00f3n  de<span class=\"_ _0\"></span> <span class=\"_ _24\"> </span>los  componentes <span class=\"_ _24\"> </span>del  instrumento <span class=\"_ _24\"> </span>financiero <span class=\"_ _24\"> </span>compu<span class=\"_ _2\"></span>esto <span class=\"_ _1e\"> </span>efectuada <span class=\"_ _24\"> </span>en <span class=\"_ _1e\"> </span>el momento inicial no se revisar\u00e1 a lo largo de la vida de la operaci\u00f3n. Con posterior<span class=\"_ _0\"></span>idad, <span class=\"_ _0\"></span>el componente <span class=\"_ _1\"></span>de pasivo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>contabilizar\u00e1, c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>car\u00e1cter ge<span class=\"_ _0\"></span>neral, a<span class=\"_ _0\"></span>plicando e<span class=\"_ _0\"></span>l criterio del coste amortizado, y el componente de <span class=\"_ _2\"></span>patrimonio neto se reconocer\u00e1 en el ep\u00edgrafe \u201cOtros <span class=\"_ _2\"></span>instrumentos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>atrimonio <span class=\"_ _2\"></span>neto\u201d <span class=\"_ _2\"></span>incluido <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>fondos <span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span><span class=\"ff2\">opios <span class=\"_ _2\"></span>del<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>balance <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>ser\u00e1 </span>objeto de nueva valoraci\u00f3n. En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _1\"></span>en que <span class=\"_ _1\"></span>se produzca <span class=\"_ _1\"></span>la conversi\u00f3n, <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>sociedad dar\u00e1 <span class=\"_ _1\"></span>de baja <span class=\"_ _1\"></span>el componente <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>pasivo con abono a la partida de capital y, en su caso, a la prima de e<span class=\"_ _0\"></span>misi\u00f3n.<span class=\"_ _4b\"> </span>Baja de Activos Financieros Un <span class=\"_ _9\"></span>activo <span class=\"_ _9\"></span>financiero, <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>parte <span class=\"_ _9\"></span>del <span class=\"_ _7\"></span>mismo, <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>da <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>baja <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"></span>expiran <span class=\"_ _7\"></span>o <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>han <span class=\"_ _9\"></span>cedido <span class=\"_ _9\"></span>los derechos <span class=\"_ _1\"></span>cont<span class=\"_ _2\"></span>ractuales <span class=\"_ _0\"></span>sobre <span class=\"_ _1\"></span>los flujos de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>efectivo <span class=\"_ _1\"></span>del activo <span class=\"_ _1\"></span>financiero, y <span class=\"_ _1\"></span>se han <span class=\"_ _0\"></span>transferido <span class=\"_ _1\"></span>de manera sustancial los riesgos y beneficios inherentes a su propiedad.<span class=\"_ _4b\"> </span>Asimismo, la baja de activos fina<span class=\"_ _0\"></span>ncieros en aque<span class=\"_ _0\"></span>llas circunstancias en las que el Grupo re<span class=\"_ _0\"></span>tiene los <span class=\"_ _4\"> </span>derechos <span class=\"_ _8\"> </span>contractuales <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>recibir <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>flujos <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>efectivo, <span class=\"_ _4\"> </span>s\u00f3lo <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>produce <span class=\"_ _4\"> </span>cuando <span class=\"_ _8\"> </span>s<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>han<span class=\"_ _2\"></span> asumido <span class=\"_ _4\"> </span>obligaciones <span class=\"_ _8\"> </span>contractuales <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>determinan <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>pago <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>dichos <span class=\"_ _24\"> </span>f<span class=\"_ _2\"></span>lujos <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>uno <span class=\"_ _8\"> </span>o <span class=\"_ _4\"> </span>m\u00e1s perceptores y se cumplen los siguientes requisitos: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">El pago de los flujos de efectivo se encuentra condicionado a su cobro <span class=\"_ _0\"></span>previo;<span class=\"_ _4b\"> </span></span></span>\u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">El Grupo no puede proceder a la venta o pignoraci\u00f3n del activo financiero; y </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Los flujos de <span class=\"_ _2\"></span>efectivo cobrados en nombr<span class=\"_ _2\"></span>e de <span class=\"_ _2\"></span>los eventuales perceptores s<span class=\"_ _2\"></span>on remitidos<span class=\"_ _2\"></span> </span></span>sin <span class=\"_ _0\"></span>retraso <span class=\"_ _1\"></span>significativo, <span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>encontr\u00e1ndose capacitado <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>G<span class=\"_ _2\"></span>rupo <span class=\"_ _1\"></span>pa<span class=\"_ _2\"></span>ra <span class=\"_ _1\"></span>reinvertir los <span class=\"_ _1\"></span>flujos de efectivo. Se except\u00faa de la aplicaci\u00f3n de este criterio a las inversione<span class=\"_ _0\"></span>s en<span class=\"_ _2\"></span> efectivo o  equivalentes <span class=\"_ _7\"> </span>al <span class=\"_ _8\"> </span>efectivo <span class=\"_ _8\"> </span>efectuadas <span class=\"_ _7\"> </span>por <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _8\"> </span>durante <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>liquidaci\u00f3n comprendido e<span class=\"_ _0\"></span>ntre la <span class=\"_ _0\"></span>fecha de <span class=\"_ _0\"></span>cobro <span class=\"_ _0\"></span>y la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>de remisi\u00f3n <span class=\"_ _0\"></span>pactada <span class=\"_ _0\"></span>con los <span class=\"_ _0\"></span>perceptores eventuales, <span class=\"_ _23\"> </span>siempre <span class=\"_ _23\"> </span>que <span class=\"_ _23\"> </span>los <span class=\"_ _23\"> </span>intere<span class=\"_ _0\"></span>ses <span class=\"_ _23\"> </span>devengados <span class=\"_ _23\"> </span>se <span class=\"_ _23\"> </span>atribuyan <span class=\"_ _23\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>los <span class=\"_ _23\"> </span>eventuales perceptores. En aquellos casos en los que el Gru<span class=\"_ _0\"></span>po cede un activo financiero en su totalidad, pe<span class=\"_ _0\"></span>ro retiene el derecho <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>administraci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _7\"> </span>activo <span class=\"_ _9\"></span>financiero <span class=\"_ _7\"></span>a <span class=\"_ _9\"></span>cambio <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>una <span class=\"_ _7\"> </span>comisi\u00f3n, <span class=\"_ _7\"></span>se <span class=\"_ _9\"></span>reconoce <span class=\"_ _9\"></span>u<span class=\"_ _2\"></span>n activo <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>pasivo <span class=\"_ _1\"></span>correspondiente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>prestaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>servicio. <span class=\"_ _1\"></span>Si <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>contra<span class=\"_ _2\"></span>prestaci\u00f3n <span class=\"_ _3\"></span>recibida es <span class=\"_ _2\"></span>inferior <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>gastos <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>incurrir <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>consecuencia <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>prestaci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ervicio se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>reconoce un pa<span class=\"_ _0\"></span>sivo por <span class=\"_ _1\"></span>un importe <span class=\"_ _1\"></span>equivalente <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>las obligaciones c<span class=\"_ _0\"></span>ontra\u00eddas <span class=\"_ _1\"></span>valor<span class=\"_ _2\"></span>adas a<span class=\"_ _0\"></span> va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>razonable. Si <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>contraprestaci\u00f3n por <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>servicio <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>superior <span class=\"_ _1\"></span>a la <span class=\"_ _1\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>resultar\u00eda de <span class=\"_ _1\"></span>aplicar una<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>muneraci\u00f3n adecuada se reconoce un activo por los derechos de administraci\u00f3n.  En <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>transacciones <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>registra <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>baja <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>fin<span class=\"_ _2\"></span>anciero <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>totalidad, <span class=\"_ _2\"></span>los<span class=\"_ _2\"></span> activos <span class=\"_ _3\"></span>financieros <span class=\"_ _3\"></span>obtenidos <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>pasivos <span class=\"_ _3\"></span>financieros, <span class=\"_ _3\"></span>incluyendo <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>pasivos <span class=\"_ _1\"></span>correspondientes a los servicios de administraci\u00f3n incurridos, se registran a valor razonable. En <span class=\"_ _7\"></span>las <span class=\"_ _7\"> </span>transacciones <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>las <span class=\"_ _7\"> </span>que <span class=\"_ _7\"> </span>se <span class=\"_ _7\"> </span>registra <span class=\"_ _8\"> </span>la <span class=\"_ _7\"></span>baja <span class=\"_ _7\"> </span>par<span class=\"_ _2\"></span>cial <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _7\"> </span>activo <span class=\"_ _8\"> </span>financiero, <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>valor contable <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>activo <span class=\"_ _5\"></span>financiero <span class=\"_ _5\"></span>completo <span class=\"_ _5\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>asigna <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>parte <span class=\"_ _5\"></span>vendida <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _5\"></span>parte <span class=\"_ _5\"></span>mantenida, incluyendo <span class=\"_ _9\"></span>los <span class=\"_ _7\"> </span>activos <span class=\"_ _7\"> </span>correspondientes <span class=\"_ _7\"> </span>a <span class=\"_ _9\"></span>los <span class=\"_ _7\"> </span>s<span class=\"_ _2\"></span>ervicios <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>administraci\u00f3n, <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>proporci\u00f3n <span class=\"_ _7\"> </span>al valor razonable relativo de cada una de ellas. La <span class=\"_ _2\"></span>baja <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>activo <span class=\"_ _6\"></span>financiero <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _2\"></span>totalidad <span class=\"_ _6\"></span>implica <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>resultados <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la diferencia <span class=\"_ _2\"></span>existente <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>s<span class=\"_ _2\"></span>uma <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _5\"></span>contra<span class=\"_ _0\"></span>prestaci\u00f3n <span class=\"_ _6\"></span>recibida, <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>eta <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e gastos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>transacci\u00f3n, <span class=\"_ _5\"></span>incluy\u00e9ndose <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>activos <span class=\"_ _9\"></span>obtenidos <span class=\"_ _5\"></span>o <span class=\"_ _9\"></span>pasivos <span class=\"_ _9\"></span>asumidos <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>cualquier p\u00e9rdida o ga<span class=\"_ _0\"></span>nancia diferida en <span class=\"_ _0\"></span>otro resultado global, sa<span class=\"_ _0\"></span>lvo para <span class=\"_ _0\"></span>los instrumentos de patrimonio designados a valor razonable con cambios en otro resultado global. Los <span class=\"_ _2\"></span>criterios <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>reconoci<span class=\"_ _2\"></span>miento <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>baja <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>activos <span class=\"_ _6\"></span>financieros <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>operaciones <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>el<span class=\"_ _2\"></span> Grupo, <span class=\"_ _3\"></span>ni <span class=\"_ _1\"></span>cede <span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>retiene <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>manera <span class=\"_ _1\"></span>sustancial <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>iesgos <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>beneficios <span class=\"_ _1\"></span>inherentes <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>propiedad se basan en el an\u00e1lisis del grado de control mantenido. De esta forma: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Si <span class=\"_ _2\"></span>el Grupo <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>retenido <span class=\"_ _2\"></span>el control, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>de b<span class=\"_ _2\"></span>aja <span class=\"_ _2\"></span>el a<span class=\"_ _2\"></span>ctivo financiero <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconocen </span></span>de <span class=\"_ _1e\"> </span>forma <span class=\"_ _24\"> </span>s<span class=\"_ _2\"></span>eparada,  c<span class=\"_ _0\"></span>omo  activos <span class=\"_ _24\"> </span>o  pasivos, <span class=\"_ _24\"> </span>cualesquiera  derechos <span class=\"_ _24\"> </span>u  obligaciones creados o retenidos por efecto de la cesi\u00f3n.  \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Si <span class=\"_ _23\"> </span>se <span class=\"_ _1d\"> </span>ha <span class=\"_ _23\"> </span>retenido <span class=\"_ _23\"> </span>el <span class=\"_ _23\"> </span>control, <span class=\"_ _23\"> </span>contin\u00faa<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>reconociendo <span class=\"_ _1d\"> </span>el <span class=\"_ _23\"> </span>activo <span class=\"_ _23\"> </span>financiero <span class=\"_ _23\"> </span>por <span class=\"_ _23\"> </span>e<span class=\"_ _0\"></span>l </span></span>compromiso <span class=\"_ _1c\"> </span>continuo <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>Grupo <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>mismo <span class=\"_ _1c\"> </span>y <span class=\"_ _1c\"> </span>registra <span class=\"_ _1c\"> </span>un <span class=\"_ _1c\"> </span>pasivo <span class=\"_ _1c\"> </span>asociado. <span class=\"_ _1c\"> </span>El<span class=\"_ _2\"></span> compromiso <span class=\"_ _1c\"> </span>continuo <span class=\"_ _1c\"> </span>en  el <span class=\"_ _1c\"> </span>activo <span class=\"_ _1c\"> </span>financiero <span class=\"_ _1c\"> </span>se  determina <span class=\"_ _1c\"> </span>por <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>importe <span class=\"_ _1c\"> </span>de  su<span class=\"_ _2\"></span> exposici\u00f3n <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>cambios <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>v<span class=\"_ _2\"></span>alor <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>dicho <span class=\"_ _5\"></span>activo. <span class=\"_ _5\"></span>El <span class=\"_ _5\"></span>activo <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>pasivo <span class=\"_ _9\"></span>asociado <span class=\"_ _5\"></span>se<span class=\"_ _4b\"> </span>valora <span class=\"_ _1\"></span>en funci\u00f3n de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los derec<span class=\"_ _0\"></span>hos y <span class=\"_ _1\"></span>obligaciones que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>reconocido. El <span class=\"_ _1\"></span>pasivo asociado se<span class=\"_ _0\"></span> reconoce <span class=\"_ _0\"></span>de forma <span class=\"_ _0\"></span>que el <span class=\"_ _1\"></span>valor contable del activo y <span class=\"_ _1\"></span>del pasivo asociado es igual <span class=\"_ _1\"></span>al coste <span class=\"_ _1\"></span>amortizado de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>los derechos <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>obligaciones <span class=\"_ _0\"></span>retenidos <span class=\"_ _1\"></span>por el <span class=\"_ _1\"></span>Grupo, cuando el <span class=\"_ _3\"></span>activo <span class=\"_ _3\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>valora <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>coste <span class=\"_ _3\"></span>amortizado <span class=\"_ _3\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _3\"></span>derechos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>obligaciones mantenidos <span class=\"_ _4\"> </span>por <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>Grupo, <span class=\"_ _4\"> </span>si <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>activo <span class=\"_ _8\"> </span>se <span class=\"_ _4\"> </span>valora <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>valor <span class=\"_ _8\"> </span>razonable. <span class=\"_ _4\"> </span>El <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"> </span>sigue reconociendo <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>ingresos <span class=\"_ _1\"></span>derivados <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>medida <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>compromiso<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>continuo y los gastos derivados del pasivo asociado.<span class=\"_ _4b\"> </span>Las <span class=\"_ _7\"> </span>vari<span class=\"_ _2\"></span>aciones <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>el <span class=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>razonable <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>a<span class=\"_ _2\"></span>ctivo <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>pasivo <span class=\"_ _8\"> </span>asociado, <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>reconocen<span class=\"_ _2\"></span> consistentemente <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>resultados <span class=\"_ _9\"></span>o <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>patrimonio, <span class=\"_ _9\"></span>siguiendo <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>criterios <span class=\"_ _9\"></span>generales <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e reconocimiento expuestos anteriormente y no se deben compensar. Las <span class=\"_ _3\"></span>transacciones <span class=\"_ _3\"></span>en <span class=\"_ _1\"></span>las <span class=\"_ _3\"></span>q<span class=\"_ _2\"></span>ue <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _1\"></span>retiene <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>manera <span class=\"_ _3\"></span>sustancial <span class=\"_ _1\"></span>todos <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>riesgos <span class=\"_ _1\"></span>y <span class=\"_ _3\"></span>beneficios inherentes <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>propiedad <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>activo <span class=\"_ _1\"></span>financiero <span class=\"_ _3\"></span>cedido <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>registran <span class=\"_ _3\"></span>medi<span class=\"_ _2\"></span>ante <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>reconocimiento<span class=\"_ _2\"></span> en cue<span class=\"_ _0\"></span>ntas de pasivo de<span class=\"_ _0\"></span> la contrapre<span class=\"_ _0\"></span>staci\u00f3n recibida. Los <span class=\"_ _0\"></span>gastos de la <span class=\"_ _0\"></span>transacci\u00f3n se reconocen en resultados siguiendo el m\u00e9todo del tipo de inter\u00e9s efectivo.  El Grupo <span class=\"_ _0\"></span>aplica el cr<span class=\"_ _0\"></span>iterio de precio <span class=\"_ _0\"></span>medio ponderado pa<span class=\"_ _0\"></span>ra valorar <span class=\"_ _0\"></span>y dar de baja <span class=\"_ _1\"></span>el coste de los instrumentos de patrimonio que forman parte de cartera<span class=\"_ _0\"></span>s homog\u00e9neas y que tienen los mismos derechos, <span class=\"_ _4\"> </span>s<span class=\"_ _2\"></span>alvo <span class=\"_ _24\"> </span>que <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>pueda <span class=\"_ _24\"> </span>identificar <span class=\"_ _24\"> </span>claramente <span class=\"_ _24\"> </span>los <span class=\"_ _1e\"> </span>instrumentos  ve<span class=\"_ _0\"></span>ndidos <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>coste individualizado <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _7\"> </span>mi<span class=\"_ _2\"></span>smos. <span class=\"_ _7\"> </span>Para <span class=\"_ _8\"> </span>los <span class=\"_ _7\"> </span>inst<span class=\"_ _2\"></span>rumentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>deuda, <span class=\"_ _7\"> </span>dete<span class=\"_ _2\"></span>rmina <span class=\"_ _7\"> </span>el <span class=\"_ _8\"> </span>coste <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>nivel individual <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>colectivo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>consistente <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>unidad <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>cuenta <span class=\"_ _6\"></span>utilizada <span class=\"_ _6\"></span>para <span class=\"_ _2\"></span>determinar el deterioro de valor.<span class=\"_ _4b\"> </span>Baja de Pasivos Financieros Un pasivo financiero se da de baja cuando se extingue la obligaci\u00f3n corre<span class=\"_ _0\"></span>spondiente.  La <span class=\"_ _6\"></span>diferencia <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>libros <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>pasivo <span class=\"_ _2\"></span>financiero <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>part<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>mi<span class=\"_ _2\"></span>smo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>ha<span class=\"_ _1\"></span> dado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>baja <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>contra<span class=\"_ _0\"></span>prestaci\u00f3n <span class=\"_ _6\"></span>pagada, <span class=\"_ _6\"></span>incluidos <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>costes <span class=\"_ _2\"></span>de <span class=\"_ _5\"></span>tra<span class=\"_ _0\"></span>nsacci\u00f3n <span class=\"_ _6\"></span>atribuibles, <span class=\"_ _6\"></span>as\u00ed como <span class=\"_ _1\"></span>cualquier <span class=\"_ _0\"></span>activo <span class=\"_ _1\"></span>cedido dife<span class=\"_ _0\"></span>rente <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>efectivo, <span class=\"_ _1\"></span>o pasivo <span class=\"_ _1\"></span>asumido, se<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>reconoce <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>cuent<span class=\"_ _2\"></span>a de p\u00e9rdidas y ganancias consolidada del ejercicio en que tiene lugar.<span class=\"_ _4b\"> </span>Deterioro de valor El Grupo recono<span class=\"_ _2\"></span>ce en res<span class=\"_ _2\"></span>ultados una correcci\u00f3n <span class=\"_ _2\"></span>de valor <span class=\"_ _2\"></span>por p\u00e9rdidas <span class=\"_ _2\"></span>crediticias esperadas de<span class=\"_ _2\"></span> los <span class=\"_ _8\"> </span>activos <span class=\"_ _8\"> </span>financieros <span class=\"_ _8\"> </span>valorados <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>coste <span class=\"_ _4\"> </span>amortizado, <span class=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>razonable <span class=\"_ _8\"> </span>co<span class=\"_ _2\"></span>n <span class=\"_ _8\"> </span>cambios <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>otro resultado <span class=\"_ _6\"></span>global, <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>cobra<span class=\"_ _0\"></span>r <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>arrendamientos, <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>contrato, <span class=\"_ _6\"></span>compromisos de pr\u00e9stamo y garant\u00edas financiera<span class=\"_ _0\"></span>s. Para los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>financieros <span class=\"_ _2\"></span>valorados <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>razonable con<span class=\"_ _2\"></span> cambios <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>otro <span class=\"_ _2\"></span>resultado <span class=\"_ _2\"></span>global, la <span class=\"_ _4\"> </span>p\u00e9rdida <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>cr\u00e9dito <span class=\"_ _24\"> </span>esperada <span class=\"_ _24\"> </span>se <span class=\"_ _4\"> </span>r<span class=\"_ _2\"></span>econoce <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>otro <span class=\"_ _24\"> </span>resultado <span class=\"_ _4\"> </span>global <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>no <span class=\"_ _24\"> </span>reduce <span class=\"_ _24\"> </span>el <span class=\"_ _4\"> </span>valor<span class=\"_ _2\"></span> razonable de los activos. El <span class=\"_ _9\"></span>Grupo <span class=\"_ _7\"> </span>valora <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>cada <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cierre <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>corr<span class=\"_ _2\"></span>ecci\u00f3n <span class=\"_ _9\"></span>valorativa <span class=\"_ _7\"> </span>en <span class=\"_ _7\"></span>un <span class=\"_ _7\"> </span>importe <span class=\"_ _7\"></span>igual <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>las p\u00e9rdidas <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _1\"></span>esperadas e<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>los siguientes <span class=\"_ _1\"></span>doce <span class=\"_ _0\"></span>meses, <span class=\"_ _1\"></span>para los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _0\"></span>para <span class=\"_ _1\"></span>los<span class=\"_ _2\"></span> que <span class=\"_ _20\"> </span>el <span class=\"_ _20\"> </span>riesgo <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>cr\u00e9dito <span class=\"_ _20\"> </span>no <span class=\"_ _20\"> </span>ha <span class=\"_ _20\"> </span>aumentado <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>forma <span class=\"_ _23\"> </span>signi<span class=\"_ _2\"></span>ficativa <span class=\"_ _20\"> </span>desde <span class=\"_ _20\"> </span>la <span class=\"_ _20\"> </span>fecha <span class=\"_ _20\"> </span>de reconocimiento <span class=\"_ _2\"></span>inicial <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span>considera <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>financiero <span class=\"_ _2\"></span>ya no ha aumentado de forma significativa. El Grupo <span class=\"_ _2\"></span>valora <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>fecha de <span class=\"_ _2\"></span>cierre, <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>el riesgo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cr\u00e9dito <span class=\"_ _2\"></span>de un <span class=\"_ _2\"></span>instr<span class=\"_ _2\"></span>umento considerado<span class=\"_ _2\"></span> individualmente o <span class=\"_ _0\"></span>un grupo de <span class=\"_ _0\"></span>instrumentos considerados <span class=\"_ _0\"></span>de forma colectiva ha<span class=\"_ _0\"></span> aumentado <span class=\"_ _0\"></span>de<span class=\"_ _4b\"> </span>forma significativa desde el reconocimiento inicial. Al <span class=\"_ _1\"></span>evaluar <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>ara <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>instrumento <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>grupo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ins<span class=\"_ _2\"></span>trumentos, <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>ri<span class=\"_ _2\"></span>esgo <span class=\"_ _3\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>aumentado de <span class=\"_ _3\"></span>forma <span class=\"_ _3\"></span>significativa, <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _1\"></span>utiliza <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>cambio <span class=\"_ _3\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>riesgo <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>impago <span class=\"_ _3\"></span>que <span class=\"_ _1\"></span>va <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>ocurrir <span class=\"_ _1\"></span>durante toda <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>vida <span class=\"_ _9\"></span>esperada <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>inst<span class=\"_ _2\"></span>rumento, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>lugar <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>cambio <span class=\"_ _5\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _9\"></span>p\u00e9rdidas <span class=\"_ _5\"></span>de cr\u00e9dito esperadas. Por ello, el Grupo eval\u00faa el cambio en el riesgo de impago en cada fecha de cierre comparado con el reconocimiento inicial.<span class=\"_ _4b\"> </span>Al <span class=\"_ _1\"></span>evaluar <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>existe <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>aumento <span class=\"_ _1\"></span>significativo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>riesgo <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito, <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>conside<span class=\"_ _2\"></span>ra toda la informaci\u00f3n prospectiva razonable y soportable, e<span class=\"_ _0\"></span>n concreto: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Calificaciones de riesgo de cr\u00e9dito internas y externas; </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Cambios <span class=\"_ _0\"></span>adversos <span class=\"_ _1\"></span>actuales o <span class=\"_ _1\"></span>esperados <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>el negocio, <span class=\"_ _1\"></span>condiciones financieras <span class=\"_ _1\"></span>o </span></span>econ\u00f3micas <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>puedan <span class=\"_ _5\"></span>provocar <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>cambio <span class=\"_ _5\"></span>significativo <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>capa<span class=\"_ _0\"></span>cidad <span class=\"_ _5\"></span>del prestatario de cumplir con sus obligaciones; \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Cambios <span class=\"_ _1\"></span>significativos <span class=\"_ _1\"></span>actuales <span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>esperados <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los re<span class=\"_ _0\"></span>sultados <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>explotaci\u00f3n <span class=\"_ _1\"></span>del </span></span>prestatario; \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Aumentos significativos del riesgo de cr\u00e9dito en otros instrumentos financieros </span></span>del mismo prestatario; \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Cambios significativos en <span class=\"_ _2\"></span>el valor de la <span class=\"_ _2\"></span>garant\u00eda que soporta <span class=\"_ _2\"></span>la obligaci\u00f3n <span class=\"_ _2\"></span>o en </span></span>la calidad de las garant\u00edas o mejoras de cr\u00e9<span class=\"_ _0\"></span>dito de un tercero; \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Informaci\u00f3n  macroecon\u00f3mica  como  tipos  de  inter\u00e9s,  crecimiento,  tasas  de<span class=\"_ _2\"></span> </span></span>desempleo, <span class=\"_ _2\"></span>PIB <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>zo<span class=\"_ _2\"></span>na <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>regi\u00f3n, <span class=\"_ _2\"></span>precios <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>mercado <span class=\"_ _2\"></span>inmobiliario <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>rentas de alquiler.<span class=\"fs0\"> </span>Si un instrumento o un gr<span class=\"_ _0\"></span>upo de instrumentos han <span class=\"_ _0\"></span>experimentado un aumento significativo del<span class=\"_ _0\"></span> riesgo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _2\"></span>desde <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _2\"></span>inicial, <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>p\u00e9rdida <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>cr\u00e9dito <span class=\"_ _6\"></span>esperada <span class=\"_ _2\"></span>cubre <span class=\"_ _6\"></span>toda <span class=\"_ _2\"></span>la vida <span class=\"_ _3\"></span>esperada <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>instrumento. <span class=\"_ _1\"></span>Para <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _3\"></span>adquirid<span class=\"_ _2\"></span>os <span class=\"_ _3\"></span>u <span class=\"_ _1\"></span>originados <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>p\u00e9rdidas<span class=\"_ _2\"></span> incurridas, <span class=\"_ _1\"></span>el Grupo s\u00f3lo <span class=\"_ _1\"></span>reconoce en <span class=\"_ _1\"></span>cada fecha <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e c<span class=\"_ _0\"></span>ierre <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>cambios <span class=\"_ _0\"></span>positivos o <span class=\"_ _1\"></span>negativos en las <span class=\"_ _6\"></span>expectativas <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>desde <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>r<span class=\"_ _2\"></span>econocimiento <span class=\"_ _6\"></span>inicial <span class=\"_ _2\"></span>como <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>ganancia por <span class=\"_ _9\"></span>deterioro <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>valor, <span class=\"_ _9\"></span>i<span class=\"_ _2\"></span>ndependientemente <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>que <span class=\"_ _7\"> </span>la <span class=\"_ _7\"></span>ganancia <span class=\"_ _9\"></span>supere <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>valor <span class=\"_ _7\"></span>inicialmente estimado de la p\u00e9rdida de cr\u00e9dito incurrida. Para <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>financieros <span class=\"_ _9\"></span>renegociados <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>modificados <span class=\"_ _9\"></span>y <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>no <span class=\"_ _9\"></span>han <span class=\"_ _5\"></span>implicado <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>baja <span class=\"_ _5\"></span>del activo <span class=\"_ _24\"> </span>financiero <span class=\"_ _24\"> </span>original, <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>Grupo <span class=\"_ _24\"> </span>eval\u00faa <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>aumento <span class=\"_ _24\"> </span>signi<span class=\"_ _2\"></span>ficativo <span class=\"_ _4\"> </span>del <span class=\"_ _1e\"> </span>riesgo <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>cr\u00e9dito comparando <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>impago <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ierre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>nu<span class=\"_ _2\"></span>evas <span class=\"_ _6\"></span>condiciones con <span class=\"_ _1\"></span>el rie<span class=\"_ _0\"></span>sgo <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>im<span class=\"_ _2\"></span>pago <span class=\"_ _1\"></span>en la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de reconocimiento <span class=\"_ _1\"></span>inicial, <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _1\"></span>las condiciones <span class=\"_ _1\"></span>originales. El <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>s\u00f3lo <span class=\"_ _2\"></span>considera <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cr\u00e9dito <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _2\"></span>financieros modificados <span class=\"_ _2\"></span>no se <span class=\"_ _3\"></span>deben <span class=\"_ _3\"></span>estimar <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>lo <span class=\"_ _1\"></span>larg<span class=\"_ _2\"></span>o <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>vida <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>instrumen<span class=\"_ _2\"></span>to, <span class=\"_ _3\"></span>cuando <span class=\"_ _1\"></span>existe <span class=\"_ _3\"></span>evidencia <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>cumplimiento de las obligaciones modificadas por el prestatario. Si <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>activo <span class=\"_ _8\"> </span>financiero <span class=\"_ _8\"> </span>modificado <span class=\"_ _8\"> </span>ha <span class=\"_ _8\"> </span>im<span class=\"_ _2\"></span>plicado <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>baja <span class=\"_ _4\"> </span>del <span class=\"_ _8\"> </span>activo <span class=\"_ _8\"> </span>financiero <span class=\"_ _8\"> </span>anterior <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>el reconocimiento <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>uno <span class=\"_ _6\"></span>nuevo, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>determina <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>cr\u00e9dito <span class=\"_ _6\"></span>esperadas <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>dicho momento. <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>estos <span class=\"_ _1\"></span>efectos, <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>etermina <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _3\"></span>espe<span class=\"_ _2\"></span>radas <span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>pr\u00f3ximos<span class=\"_ _2\"></span> doce meses, salvo que el activo financiero se origine con p\u00e9rdidas incurridas.<span class=\"_ _4b\"> </span>No obstante, lo <span class=\"_ _2\"></span>anterior, el Grupo reconoce la p\u00e9<span class=\"_ _2\"></span>rdida de cr\u00e9dito esperada <span class=\"_ _2\"></span>durante toda la vida<span class=\"_ _2\"></span> del <span class=\"_ _24\"> </span>instrumento <span class=\"_ _24\"> </span>para <span class=\"_ _24\"> </span>deudores <span class=\"_ _24\"> </span>comerciales <span class=\"_ _4\"> </span>o <span class=\"_ _1e\"> </span>activos <span class=\"_ _24\"> </span>por <span class=\"_ _24\"> </span>contrato <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>cuentas <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>cobrar <span class=\"_ _24\"> </span>por arrendamientos. El <span class=\"_ _7\"> </span>Grupo <span class=\"_ _7\"> </span>determina <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _7\"> </span>esperadas <span class=\"_ _7\"></span>considerando <span class=\"_ _7\"></span>el <span class=\"_ _7\"> </span>importe <span class=\"_ _7\"> </span>insesgado <span class=\"_ _7\"> </span>y ponderado <span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>desenlaces <span class=\"_ _6\"></span>posibles, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>inter\u00e9s <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>inter\u00e9s <span class=\"_ _6\"></span>efectivo ajustado <span class=\"_ _1\"></span>por e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>riesgo de <span class=\"_ _1\"></span>cr\u00e9dito origina<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>e informaci\u00f3n <span class=\"_ _1\"></span>razonable <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>s<span class=\"_ _2\"></span>oportable <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>encuentra<span class=\"_ _4b\"> </span>disponible <span class=\"_ _3\"></span>sin <span class=\"_ _1\"></span>esfuerzos <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>costes <span class=\"_ _3\"></span>no <span class=\"_ _1\"></span>justificados <span class=\"_ _3\"></span>sobre <span class=\"_ _1\"></span>los <span class=\"_ _3\"></span>acontecimientos <span class=\"_ _1\"></span>pasados, <span class=\"_ _3\"></span>condiciones actuales y proyecciones de las condiciones econ\u00f3micas futuras. El <span class=\"_ _2\"></span>plazo <span class=\"_ _6\"></span>m\u00e1ximo <span class=\"_ _2\"></span>considerado <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>medir <span class=\"_ _2\"></span>las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cr\u00e9dit<span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>esperadas <span class=\"_ _2\"></span>es <span class=\"_ _6\"></span>el tiempo  contrac<span class=\"_ _0\"></span>tual,  incluyendo <span class=\"_ _24\"> </span>las  opciones  de <span class=\"_ _1e\"> </span>renovaci\u00f3n <span class=\"_ _1e\"> </span>durante  e<span class=\"_ _0\"></span>l  que  el <span class=\"_ _24\"> </span>Grupo  est\u00e1 expuesto al riesgo de cr\u00e9dito. Sin embargo, el Grupo determina las p\u00e9rdidas de cr\u00e9dito durante el <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>encuentra <span class=\"_ _3\"></span>expuest<span class=\"_ _2\"></span>o <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito no se <span class=\"_ _0\"></span>mitigar\u00edan por <span class=\"_ _0\"></span>las a<span class=\"_ _0\"></span>cciones de<span class=\"_ _0\"></span> gesti\u00f3n <span class=\"_ _0\"></span>del riesgo de<span class=\"_ _0\"></span> cr\u00e9<span class=\"_ _0\"></span>dito, aunque <span class=\"_ _0\"></span>dicho periodo <span class=\"_ _1\"></span>exceda del <span class=\"_ _1c\"> </span>periodo <span class=\"_ _1c\"> </span>m\u00e1ximo <span class=\"_ _1d\"> </span>contractual, <span class=\"_ _1c\"> </span>para <span class=\"_ _1c\"> </span>los <span class=\"_ _1d\"> </span>instrumentos <span class=\"_ _1d\"> </span>que <span class=\"_ _1c\"> </span>incluyen <span class=\"_ _1c\"> </span>un <span class=\"_ _1d\"> </span>pr\u00e9stamo <span class=\"_ _1c\"> </span>y <span class=\"_ _1d\"> </span>un compromiso <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>dispuesto <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>pacidad <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>exigir <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>reembolso <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>cancelar <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>compromiso <span class=\"_ _6\"></span>no limitar\u00edan el riesgo de cr\u00e9dito del Grupo al periodo contractual de preaviso. Las <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cr\u00e9dito <span class=\"_ _2\"></span>esperadas <span class=\"_ _6\"></span>representan la <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>iferencia <span class=\"_ _2\"></span>entre <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>flujos <span class=\"_ _2\"></span>contractuales <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>los esperados, tanto en importe, como en plazo.  Si el a<span class=\"_ _0\"></span>ctivo financier<span class=\"_ _0\"></span>o se encuentra <span class=\"_ _0\"></span>garantizado, <span class=\"_ _0\"></span>el c\u00e1lculo <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>p\u00e9rdidas crediticias <span class=\"_ _0\"></span>considera los <span class=\"_ _2\"></span>flujos <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>podr\u00edan <span class=\"_ _2\"></span>result<span class=\"_ _2\"></span>ar de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>adjudicaci\u00f3n, <span class=\"_ _2\"></span>netos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>costes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>adjudicaci\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>venta, descontados <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>tipo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>inter\u00e9s <span class=\"_ _6\"></span>ef<span class=\"_ _2\"></span>ectivo <span class=\"_ _5\"></span>original. <span class=\"_ _5\"></span>En <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>medida <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>activo <span class=\"_ _5\"></span>financ<span class=\"_ _0\"></span>iero <span class=\"_ _5\"></span>no estuviera <span class=\"_ _6\"></span>garantizado, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>aplica <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>mismos <span class=\"_ _6\"></span>criterios <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>partir <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>momento <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _2\"></span>que <span class=\"_ _5\"></span>la adjudicaci\u00f3n se considere probable. La <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>re<span class=\"_ _2\"></span>conocimiento <span class=\"_ _6\"></span>inicial <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>compromi<span class=\"_ _2\"></span>sos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>garant\u00edas <span class=\"_ _5\"></span>financieras <span class=\"_ _2\"></span>es <span class=\"_ _5\"></span>la fecha en la que el Grupo se convierte en parte irrevoca<span class=\"_ _0\"></span>ble del compromiso. Para <span class=\"_ _5\"></span>compromisos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>pr<span class=\"_ _2\"></span>\u00e9stamo, <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>consid<span class=\"_ _2\"></span>era <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>cambios <span class=\"_ _5\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>rie<span class=\"_ _2\"></span>sgo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>impago <span class=\"_ _9\"></span>del pr\u00e9stamo <span class=\"_ _2\"></span>vinculado<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>compromiso <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>inter\u00e9s <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>financiero <span class=\"_ _6\"></span>que surge <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>compromiso. <span class=\"_ _2\"></span>P<span class=\"_ _2\"></span>ara <span class=\"_ _2\"></span>compromisos <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>pr\u00e9stamo <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>dispuestos, <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>p\u00e9rdid<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _2\"></span>es el <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>actual <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>diferenc<span class=\"_ _0\"></span>ia <span class=\"_ _5\"></span>entre <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>flujos <span class=\"_ _5\"></span>contractuales <span class=\"_ _5\"></span>exigibles <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>Grupo <span class=\"_ _6\"></span>si <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>tenedor dispone <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>pr\u00e9stamo <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>espera <span class=\"_ _1\"></span>recibir <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>mismo. <span class=\"_ _1\"></span>Las <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9dito en <span class=\"_ _0\"></span>este caso, <span class=\"_ _1\"></span>se determinan <span class=\"_ _0\"></span>de for<span class=\"_ _0\"></span>ma consistente con <span class=\"_ _1\"></span>el plazo espe<span class=\"_ _0\"></span>rado de <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _0\"></span>p\u00e9rdidas, e<span class=\"_ _0\"></span>s decir durante un plazo de doce meses o toda la vida del compromiso.  Para <span class=\"_ _7\"> </span>las <span class=\"_ _8\"> </span>g<span class=\"_ _2\"></span>arant\u00edas <span class=\"_ _8\"> </span>financieras, <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _8\"> </span>conside<span class=\"_ _2\"></span>ra <span class=\"_ _7\"> </span>los <span class=\"_ _4\"> </span>cambios <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>rie<span class=\"_ _2\"></span>sgo <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>impago <span class=\"_ _8\"> </span>del deudor. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>Grupo de<span class=\"_ _0\"></span>termina las <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>\u00e9rdidas <span class=\"_ _0\"></span>de cr\u00e9dito, <span class=\"_ _1\"></span>como los pa<span class=\"_ _0\"></span>gos esperados <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>reembolsar al <span class=\"_ _1\"></span>tenedor <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>las p\u00e9rdidas <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>incurre, <span class=\"_ _0\"></span>menos <span class=\"_ _1\"></span>cualquier <span class=\"_ _1\"></span>im<span class=\"_ _2\"></span>porte que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo e<span class=\"_ _0\"></span>spera recibir <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>tenedor, <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>deudor <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>cualquier <span class=\"_ _5\"></span>tercero. <span class=\"_ _9\"></span>A <span class=\"_ _9\"></span>estos <span class=\"_ _9\"></span>efectos, <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>considera <span class=\"_ _5\"></span>el importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>primas <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>cobrar <span class=\"_ _5\"></span>cuando <span class=\"_ _5\"></span>\u00e9stas <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>cobran <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>plazos. <span class=\"_ _5\"></span>Si <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>act<span class=\"_ _2\"></span>ivo <span class=\"_ _5\"></span>est\u00e1 <span class=\"_ _5\"></span>totalmente garantizado, <span class=\"_ _0\"></span>la estimaci\u00f3n de <span class=\"_ _0\"></span>la p\u00e9rdida<span class=\"_ _0\"></span> de <span class=\"_ _1\"></span>c<span class=\"_ _2\"></span>r\u00e9dito ser\u00eda consistente <span class=\"_ _1\"></span>con las estimaciones de <span class=\"_ _0\"></span>las p\u00e9rdidas de cr\u00e9dito del activo sujeto a la garant\u00eda. Para <span class=\"_ _6\"></span>garant\u00edas <span class=\"_ _5\"></span>financieras <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>compromisos <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>cr\u00e9dito, <span class=\"_ _5\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>puede <span class=\"_ _5\"></span>determina<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>el tipo de<span class=\"_ _0\"></span> inte<span class=\"_ _0\"></span>r\u00e9s efec<span class=\"_ _0\"></span>tivo de <span class=\"_ _1\"></span>forma fiable, el <span class=\"_ _1\"></span>Grupo aplica un <span class=\"_ _1\"></span>tipo de inter\u00e9<span class=\"_ _0\"></span>s de <span class=\"_ _0\"></span>mercado, a<span class=\"_ _0\"></span>justado por riesgos no considerados en los flujos descontados. Para <span class=\"_ _1\"></span>compromisos <span class=\"_ _1\"></span>de cr\u00e9dito <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>garant\u00edas <span class=\"_ _1\"></span>financieras, <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _1\"></span>esperada <span class=\"_ _1\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>reconoce<span class=\"_ _4b\"> </span>como <span class=\"_ _5\"></span>una <span class=\"_ _6\"></span>p<span class=\"_ _2\"></span>rovisi\u00f3n. <span class=\"_ _5\"></span>Si <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>instrumento <span class=\"_ _5\"></span>financiero <span class=\"_ _5\"></span>incluye <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>pr\u00e9stamo <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>compromiso <span class=\"_ _6\"></span>no<span class=\"_ _2\"></span> dispuesto y <span class=\"_ _1\"></span>el Grupo <span class=\"_ _1\"></span>no puede identificar <span class=\"_ _1\"></span>separadamente la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>de cr\u00e9<span class=\"_ _0\"></span>dito atribuible <span class=\"_ _1\"></span>a cada componente, <span class=\"_ _2\"></span>las <span class=\"_ _6\"></span>p\u00e9rdida<span class=\"_ _2\"></span>s <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>cr<span class=\"_ _2\"></span>\u00e9dito <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>compro<span class=\"_ _2\"></span>miso <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _2\"></span>conjunta<span class=\"_ _2\"></span>mente <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>del activo financ<span class=\"_ _0\"></span>iero. Si las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>de cr\u00e9dito <span class=\"_ _0\"></span>exceden del valor <span class=\"_ _0\"></span>contable del <span class=\"_ _0\"></span>activo financ<span class=\"_ _0\"></span>iero, el exceso se reconoce como una provisi\u00f3n.<span class=\"_ _4b\"> </span>Para cuentas a<span class=\"_ _0\"></span> cobrar por arrendamientos, el Gru<span class=\"_ _0\"></span>po determina las p\u00e9rdidas de cr\u00e9<span class=\"_ _0\"></span>dito de forma<span class=\"_ _4b\"> </span>consistente <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>flujos <span class=\"_ _2\"></span>utilizados <span class=\"_ _6\"></span>para <span class=\"_ _2\"></span>medir <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>cuentas <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>cobrar. <span class=\"_ _2\"></span>A <span class=\"_ _6\"></span>estos <span class=\"_ _6\"></span>efectos <span class=\"_ _2\"></span>utiliza <span class=\"_ _6\"></span>el tipo de inter\u00e9s impl\u00edcito del contrato. El <span class=\"_ _6\"></span>Grupo <span class=\"_ _5\"></span>ha <span class=\"_ _6\"></span>determinado <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>deterioro <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>efe<span class=\"_ _0\"></span>ctivo <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>equivalentes <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>efec<span class=\"_ _0\"></span>tivo <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>las p\u00e9rdidas <span class=\"_ _9\"></span>crediticias <span class=\"_ _9\"></span>esperadas <span class=\"_ _9\"></span>durante <span class=\"_ _7\"></span>los <span class=\"_ _9\"></span>pr\u00f3ximos <span class=\"_ _7\"> </span>doce <span class=\"_ _9\"></span>meses. <span class=\"_ _9\"></span>El <span class=\"_ _9\"></span>G<span class=\"_ _2\"></span>rupo <span class=\"_ _9\"></span>considera <span class=\"_ _9\"></span>que <span class=\"_ _7\"></span>el efectivo <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>equivalentes <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>efectivo <span class=\"_ _3\"></span>tienen <span class=\"_ _1\"></span>riesgo <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _3\"></span>bajo <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>acuerdo <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>las <span class=\"_ _3\"></span>calificaciones crediticias <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _8\"> </span>entidades <span class=\"_ _7\"></span>financieras <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _9\"></span>q<span class=\"_ _2\"></span>ue <span class=\"_ _9\"></span>se <span class=\"_ _7\"> </span>encuentra <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>epositado <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>efectivo <span class=\"_ _7\"></span>o <span class=\"_ _9\"></span>los dep\u00f3sitos. Emisi\u00f3n <span class=\"_ _2c\"> </span>y <span class=\"_ _2d\"> </span>adquisici\u00f3n <span class=\"_ _2c\"> </span>de <span class=\"_ _2c\"> </span>instrumentos <span class=\"_ _2c\"> </span>de <span class=\"_ _2c\"> </span>patrimonio <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>instrumentos <span class=\"_ _2c\"> </span>financieros <span class=\"_ _2c\"> </span>y reconocimiento de dividendos El <span class=\"_ _9\"></span>Grupo <span class=\"_ _7\"></span>clasifica <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>inst<span class=\"_ _2\"></span>rumento <span class=\"_ _9\"></span>financiero <span class=\"_ _9\"></span>emitido, <span class=\"_ _7\"></span>incurrido <span class=\"_ _9\"></span>o <span class=\"_ _7\"></span>asumido <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>un<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>pasivo<span class=\"_ _2\"></span> financiero <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>su <span class=\"_ _7\"> </span>totalidad <span class=\"_ _8\"> </span>o <span class=\"_ _8\"> </span>en <span class=\"_ _7\"> </span>una <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>sus <span class=\"_ _8\"> </span>partes, <span class=\"_ _8\"> </span>siempre <span class=\"_ _7\"> </span>que <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>a<span class=\"_ _2\"></span>cuerdo <span class=\"_ _8\"> </span>con <span class=\"_ _7\"> </span>su <span class=\"_ _8\"> </span>realidad econ\u00f3mica <span class=\"_ _5\"></span>suponga <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>obligaci\u00f3n <span class=\"_ _5\"></span>contractual <span class=\"_ _5\"></span>directa <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>indirecta <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>entregar efectivo <span class=\"_ _1\"></span>u otro <span class=\"_ _1\"></span>activo financiero <span class=\"_ _1\"></span>o de <span class=\"_ _1\"></span>intercambiar <span class=\"_ _0\"></span>activos <span class=\"_ _1\"></span>o pasivos <span class=\"_ _1\"></span>financieros con <span class=\"_ _1\"></span>terceros e<span class=\"_ _0\"></span>n condiciones potencialmente desfavorables. Los <span class=\"_ _7\"></span>contratos <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>imponen <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>Grupo <span class=\"_ _7\"> </span>una <span class=\"_ _7\"> </span>obligaci\u00f3n <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>adquirir <span class=\"_ _7\"> </span>instrumentos <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>patrimonio propio, <span class=\"_ _7\"></span>incluyendo <span class=\"_ _7\"></span>participaciones <span class=\"_ _9\"></span>no <span class=\"_ _8\"> </span>dominantes, <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>efectivo <span class=\"_ _7\"> </span>o <span class=\"_ _7\"> </span>mediante <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>entrega <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>un activo <span class=\"_ _5\"></span>financiero, <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>reconocen <span class=\"_ _9\"></span>como <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>pasivo<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>financiero <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _5\"></span>a<span class=\"_ _2\"></span>ctual <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>im<span class=\"_ _2\"></span>porte <span class=\"_ _5\"></span>a pagar <span class=\"_ _3\"></span>contr<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>reservas. <span class=\"_ _1\"></span>Los <span class=\"_ _0\"></span>costes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>transacci\u00f3n <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _3\"></span>igualmente <span class=\"_ _0\"></span>como <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>minoraci\u00f3n de re<span class=\"_ _0\"></span>servas. Con posterior<span class=\"_ _0\"></span>idad, el <span class=\"_ _0\"></span>pasivo fina<span class=\"_ _0\"></span>nciero se <span class=\"_ _0\"></span>valora <span class=\"_ _0\"></span>a coste <span class=\"_ _1\"></span>amortizado. Si finalmente<span class=\"_ _0\"></span> el <span class=\"_ _2\"></span>contrato <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>ejercido <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reclasif<span class=\"_ _2\"></span>ica <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>contable <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>pasivo <span class=\"_ _2\"></span>financiero <span class=\"_ _2\"></span>a reservas  o, <span class=\"_ _24\"> </span>en  su  caso,  se  rec<span class=\"_ _0\"></span>onoce  la <span class=\"_ _1e\"> </span>transacci\u00f3n  de <span class=\"_ _1e\"> </span>venta  de  las <span class=\"_ _24\"> </span>p<span class=\"_ _2\"></span>articipaciones  a <span class=\"_ _24\"> </span>los<span class=\"_ _2\"></span> accionistas minoritarios. La <span class=\"_ _1\"></span>Sociedad Dominante <span class=\"_ _1\"></span>reconoce las <span class=\"_ _1\"></span>ampliaciones y <span class=\"_ _1\"></span>reducciones <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _2\"></span>apital <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>patrimonio neto cuando se ha producido la emisi\u00f3n y suscripci\u00f3n de las mismas. En <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>emisi\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>instru<span class=\"_ _2\"></span>mentos <span class=\"_ _24\"> </span>financieros <span class=\"_ _24\"> </span>compuestos <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>pasivo <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>pat<span class=\"_ _2\"></span>rimonio, <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>Grupo determina <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>componente <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>patrimonio <span class=\"_ _7\"></span>por <span class=\"_ _7\"> </span>el <span class=\"_ _7\"></span>importe <span class=\"_ _9\"></span>residual <span class=\"_ _7\"></span>que <span class=\"_ _9\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>obtiene, <span class=\"_ _9\"></span>despu\u00e9s <span class=\"_ _7\"> </span>de deducir <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>valor <span class=\"_ _8\"> </span>razonable <span class=\"_ _8\"> </span>del <span class=\"_ _7\"> </span>instrumento <span class=\"_ _8\"> </span>en <span class=\"_ _7\"> </span>su <span class=\"_ _8\"> </span>conjunto, <span class=\"_ _7\"> </span>el <span class=\"_ _8\"> </span>importe <span class=\"_ _8\"> </span>del <span class=\"_ _7\"></span>compon<span class=\"_ _2\"></span>ente <span class=\"_ _7\"> </span>de<span class=\"_ _2\"></span> pasivo, <span class=\"_ _7\"> </span>incluyendo <span class=\"_ _8\"> </span>cualquier <span class=\"_ _8\"> </span>instrumento <span class=\"_ _7\"> </span>finan<span class=\"_ _2\"></span>ciero <span class=\"_ _7\"> </span>derivado. <span class=\"_ _8\"> </span>El <span class=\"_ _8\"> </span>componente <span class=\"_ _7\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>pasivo <span class=\"_ _8\"> </span>se valora <span class=\"_ _1\"></span>por el <span class=\"_ _1\"></span>valor razonable <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>instrumento <span class=\"_ _1\"></span>si<span class=\"_ _2\"></span>milar <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>no lleve <span class=\"_ _1\"></span>asociado e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>compon<span class=\"_ _2\"></span>ente <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e patrimonio. <span class=\"_ _2\"></span>No <span class=\"_ _2\"></span>obstante, <span class=\"_ _2\"></span>si <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>instrumento <span class=\"_ _2\"></span>finan<span class=\"_ _2\"></span>ciero <span class=\"_ _2\"></span>emitido <span class=\"_ _2\"></span>es<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>rescatable <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>cualquier <span class=\"_ _2\"></span>fecha<span class=\"_ _2\"></span> a <span class=\"_ _1\"></span>solicitud del <span class=\"_ _1\"></span>inversor <span class=\"_ _0\"></span>o por <span class=\"_ _1\"></span>un a<span class=\"_ _0\"></span>contecimiento <span class=\"_ _1\"></span>co<span class=\"_ _2\"></span>ntingente <span class=\"_ _1\"></span>que no <span class=\"_ _1\"></span>se enc<span class=\"_ _0\"></span>uentra <span class=\"_ _0\"></span>bajo <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>control del  Grupo,  el  valor <span class=\"_ _1c\"> </span>inicial  del  pasivo <span class=\"_ _1c\"> </span>financiero  es  equivalente <span class=\"_ _1c\"> </span>al  valor  de <span class=\"_ _1c\"> </span>emisi\u00f3n.  El instrumento financiero <span class=\"_ _2\"></span>derivado, se <span class=\"_ _2\"></span>clasifi<span class=\"_ _2\"></span>ca posteriormente <span class=\"_ _2\"></span>a v<span class=\"_ _2\"></span>alor razonable <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>cambios en resultados. El componente de pa<span class=\"_ _0\"></span>sivo financiero se clasific<span class=\"_ _0\"></span>a posteriormente a coste amortiza<span class=\"_ _0\"></span>do. Los <span class=\"_ _1d\"> </span>costes <span class=\"_ _23\"> </span>de <span class=\"_ _1d\"> </span>transacci\u00f3n <span class=\"_ _23\"> </span>relac<span class=\"_ _0\"></span>ionados <span class=\"_ _1d\"> </span>con <span class=\"_ _23\"> </span>la <span class=\"_ _1d\"> </span>emisi\u00f3n <span class=\"_ _23\"> </span>de <span class=\"_ _1d\"> </span>los <span class=\"_ _23\"> </span>instrumentos <span class=\"_ _1d\"> </span>financieros compuestos <span class=\"_ _23\"> </span>se <span class=\"_ _23\"> </span>distribuyen <span class=\"_ _23\"> </span>en <span class=\"_ _23\"> </span>func<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _23\"> </span>del <span class=\"_ _23\"> </span>valor <span class=\"_ _23\"> </span>contable <span class=\"_ _23\"> </span>relativo <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>ada <span class=\"_ _23\"> </span>uno <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>los componentes en el momento de la clasificaci\u00f3n.<span class=\"_ _4b\"> </span>La <span class=\"_ _4\"> </span>adquisici\u00f3n <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>Grupo <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>instrumentos <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>patrimonio <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>Sociedad <span class=\"_ _4\"> </span>dominante <span class=\"_ _4\"> </span>se<span class=\"_ _2\"></span> presenta <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>coste <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>separada <span class=\"_ _5\"></span>como <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span>minoraci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>patrimonio neto <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>estado <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>situaci\u00f3n <span class=\"_ _24\"> </span>financiera <span class=\"_ _24\"> </span>consolidado, <span class=\"_ _24\"> </span>con <span class=\"_ _1e\"> </span>independencia <span class=\"_ _4\"> </span>del <span class=\"_ _1e\"> </span>mot<span class=\"_ _2\"></span>ivo <span class=\"_ _24\"> </span>que justific\u00f3 su a<span class=\"_ _0\"></span>dquisici\u00f3n. En <span class=\"_ _1\"></span>las transacciones rea<span class=\"_ _0\"></span>lizadas con <span class=\"_ _0\"></span>instrumentos de <span class=\"_ _0\"></span>patrimonio propio no se reconoce ning\u00fan resultado. La <span class=\"_ _24\"> </span>amortizaci\u00f3n  posterior <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>los  instrumentos <span class=\"_ _24\"> </span>de  la <span class=\"_ _24\"> </span>Sociedad  dominante  da <span class=\"_ _24\"> </span>lugar  a <span class=\"_ _24\"> </span>un<span class=\"_ _2\"></span>a<span class=\"_ _4b\"> </span>reducci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>apital <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>nominal <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>dichas <span class=\"_ _5\"></span>ac<span class=\"_ _0\"></span>ciones <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>diferencia <span class=\"_ _5\"></span>positiva <span class=\"_ _6\"></span>o negativa entre el precio de adquisici\u00f3n y el nominal de las<span class=\"_ _2\"></span> acciones se carga o abona a cuentas de reservas.  Los costes de <span class=\"_ _2\"></span>transacci\u00f3n relacionados <span class=\"_ _2\"></span>con instrumentos <span class=\"_ _2\"></span>de patrimonio propio, <span class=\"_ _2\"></span>incluyendo los<span class=\"_ _2\"></span> costes <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>emisi\u00f3n <span class=\"_ _24\"> </span>relacionados <span class=\"_ _4\"> </span>con <span class=\"_ _24\"> </span>una <span class=\"_ _4\"> </span>combin<span class=\"_ _2\"></span>aci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>negocios, <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>registran <span class=\"_ _4\"> </span>como <span class=\"_ _24\"> </span>una minoraci\u00f3n del patrimonio neto, una vez<span class=\"_ _0\"></span> considerado cualquier efecto fiscal.<span class=\"_ _2\"></span> Los <span class=\"_ _2\"></span>dividendos <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>tienen <span class=\"_ _6\"></span>car\u00e1cter <span class=\"_ _2\"></span>discrecional, <span class=\"_ _6\"></span>ya <span class=\"_ _6\"></span>sea <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>efectivo <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>especie <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>reconocen como una re<span class=\"_ _0\"></span>ducci\u00f3n de patrimonio neto <span class=\"_ _0\"></span>en el momento <span class=\"_ _0\"></span>en el que <span class=\"_ _0\"></span>tiene lugar su aprobaci\u00f3n <span class=\"_ _1\"></span>po<span class=\"_ _2\"></span>r la Junta General de Accionistas.<span class=\"_ _4b\"> </span>Fianzas Entregadas y Recibidas Las fianzas entregadas y <span class=\"_ _2\"></span>recibidas por arrendamientos <span class=\"_ _2\"></span>y prestaci\u00f3n de <span class=\"_ _2\"></span>servicios se valoran por<span class=\"_ _2\"></span> el importe desembolsado o recibido.  Efectivo y otros medios l\u00edquidos equivalentes El <span class=\"_ _5\"></span>efectivo <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>otros <span class=\"_ _5\"></span>medi<span class=\"_ _0\"></span>os <span class=\"_ _5\"></span>l\u00edquidos <span class=\"_ _5\"></span>equivalentes <span class=\"_ _5\"></span>incluyen <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>efectivo <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>ca<span class=\"_ _0\"></span>ja <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>dep\u00f3sitos bancarios <span class=\"_ _7\"></span>a <span class=\"_ _7\"> </span>la <span class=\"_ _8\"> </span>vista <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>entidades <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>cr\u00e9dito. <span class=\"_ _8\"> </span>Tambi\u00e9n <span class=\"_ _7\"> </span>se <span class=\"_ _8\"> </span>incluyen <span class=\"_ _7\"> </span>bajo <span class=\"_ _8\"> </span>este <span class=\"_ _8\"> </span>concepto <span class=\"_ _7\"></span>otras inversiones <span class=\"_ _4\"> </span>a <span class=\"_ _24\"> </span>corto <span class=\"_ _4\"> </span>plazo <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>gran <span class=\"_ _4\"> </span>liquidez <span class=\"_ _24\"> </span>siempre <span class=\"_ _24\"> </span>que <span class=\"_ _4\"> </span>fuesen <span class=\"_ _24\"> </span>f\u00e1cilment<span class=\"_ _2\"></span>e <span class=\"_ _4\"> </span>convertibles <span class=\"_ _24\"> </span>en importes determinados de efectivo y que<span class=\"_ _0\"></span> est\u00e1n sujetas a un riesgo insignificante de<span class=\"_ _0\"></span> cambios de valor. <span class=\"_ _5\"></span>A <span class=\"_ _5\"></span>estos <span class=\"_ _9\"></span>efectos <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>incluyen <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>inversiones <span class=\"_ _9\"></span>con <span class=\"_ _5\"></span>vencimientos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>menos <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>tres <span class=\"_ _5\"></span>meses desde la fecha de adquisici\u00f3n.  A <span class=\"_ _3\"></span>efectos <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>estado <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>efectivo <span class=\"_ _1\"></span>consolidado, <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>incluyen <span class=\"_ _1\"></span>como <span class=\"_ _3\"></span>efectivo <span class=\"_ _1\"></span>y <span class=\"_ _3\"></span>otros <span class=\"_ _1\"></span>medios l\u00edquidos equivale<span class=\"_ _0\"></span>ntes <span class=\"_ _0\"></span>los descubiertos <span class=\"_ _1\"></span>bancarios que son <span class=\"_ _1\"></span>exigibles a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>vista y <span class=\"_ _1\"></span>que forman <span class=\"_ _1\"></span>pa<span class=\"_ _2\"></span>rte de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>tesorer\u00eda <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>Grupo. <span class=\"_ _6\"></span>Los <span class=\"_ _2\"></span>des<span class=\"_ _2\"></span>cubiertos <span class=\"_ _2\"></span>bancari<span class=\"_ _2\"></span>os <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>estado<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>de situaci\u00f3n <span class=\"_ _1\"></span>financiera <span class=\"_ _0\"></span>consolidado <span class=\"_ _0\"></span>como <span class=\"_ _1\"></span>pasivos fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>deudas <span class=\"_ _1\"></span>con entidades <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9dito.<span class=\"_ _4b\"> </span>g<span class=\"lsa\">) </span>Existencias<span class=\"ff2\"> </span>Las existencias del Grupo est\u00e1n divididas en dos tipos seg\u00fan el \u00e1rea de negocio: -<span class=\"ff4\"> <span class=\"_ _15\"> </span></span>Existencias <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>laboratorio: <span class=\"_ _7\"> </span>todo <span class=\"_ _7\"> </span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>kits, <span class=\"_ _7\"> </span>reactivos <span class=\"_ _7\"> </span>y <span class=\"_ _7\"></span>material <span class=\"_ _9\"></span>fungibl<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>para <span class=\"_ _7\"> </span>poder llevar <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"> </span>cabo <span class=\"_ _1c\"> </span>las <span class=\"_ _1c\"> </span>prueb<span class=\"_ _2\"></span>as <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>laboratorio <span class=\"_ _1d\"> </span>(l\u00edquidos, <span class=\"_ _1c\"> </span>colorantes, <span class=\"_ _1c\"> </span>ceras, <span class=\"_ _1d\"> </span>laminillas, compuestos qu\u00edmicos, etc.). Todo <span class=\"_ _2\"></span>es con <span class=\"_ _2\"></span>relaci\u00f3n a las <span class=\"_ _2\"></span>unidades de negocio <span class=\"_ _2\"></span>de anatom\u00eda patol\u00f3gica, hematolog\u00eda y gen\u00e9tica. -<span class=\"ff4\"> <span class=\"_ _15\"> </span></span>Existencias <span class=\"_ _20\"> </span>Oncolog\u00eda: <span class=\"_ _27\"> </span>materiales <span class=\"_ _27\"> </span>necesarios <span class=\"_ _27\"> </span>para <span class=\"_ _20\"> </span>cada <span class=\"_ _27\"> </span>tratamiento <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>oncolog\u00eda<span class=\"_ _2\"></span> radioter\u00e1pica del grupo <span class=\"_ _2\"></span>(cremas, cables, <span class=\"_ _2\"></span>pegatinas, l\u00ed<span class=\"_ _2\"></span>quidos y compuestos <span class=\"_ _2\"></span>qu\u00edmicos <span class=\"_ _2\"></span>para llevar a cabo una sesi\u00f3n de radio).<span class=\"_ _4b\"> </span>Los bienes comprendidos <span class=\"_ _2\"></span>en las existencias <span class=\"_ _2\"></span>se valoran por su <span class=\"_ _2\"></span>coste<span class=\"_ _2\"></span> (p<span class=\"_ _2\"></span>recio de adquisici\u00f3n o <span class=\"_ _2\"></span>el coste de producci\u00f3n), seg\u00fan el m\u00e9todo del Precio Medio Ponderado. El <span class=\"_ _4\"> </span>coste <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>adquisici\u00f3n <span class=\"_ _24\"> </span>incluye <span class=\"_ _4\"> </span>el <span class=\"_ _24\"> </span>importe <span class=\"_ _24\"> </span>facturado <span class=\"_ _24\"> </span>por <span class=\"_ _24\"> </span>el <span class=\"_ _4\"> </span>vendedor <span class=\"_ _1e\"> </span>despu\u00e9s <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>deducir cualquier <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>escuento, <span class=\"_ _5\"></span>rebaja <span class=\"_ _6\"></span>u <span class=\"_ _5\"></span>otras <span class=\"_ _5\"></span>partidas <span class=\"_ _5\"></span>similares, <span class=\"_ _5\"></span>as\u00ed <span class=\"_ _5\"></span>como <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>intereses <span class=\"_ _5\"></span>incorporados <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>l nominal de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>d\u00e9bitos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>adicionales que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>producen <span class=\"_ _2\"></span>hasta qu<span class=\"_ _2\"></span>e l<span class=\"_ _2\"></span>os <span class=\"_ _2\"></span>bienes se <span class=\"_ _2\"></span>hallen<span class=\"_ _2\"></span> ubicados para su venta, otros directamente atribuibles a la a<span class=\"_ _0\"></span>dquisici\u00f3n, as\u00ed como los impuestos<span class=\"_ _4b\"> </span>indirectos no recuperables de la Hacienda P\u00fablica. Cuando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>realizable <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>existencias sea <span class=\"_ _1\"></span>inferior a <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>precio <span class=\"_ _1\"></span>de adquisici\u00f3n o <span class=\"_ _1\"></span>coste de <span class=\"_ _3\"></span>producci\u00f3n, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _3\"></span>efectuar\u00e1 <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>oportunas <span class=\"_ _3\"></span>correcciones <span class=\"_ _1\"></span>valorativas <span class=\"_ _1\"></span>reconoci\u00e9ndolas <span class=\"_ _3\"></span>como gasto en la Cuenta de resultados consolidada. h<span class=\"lsa\">) </span>Transacciones en Moneda Extranjera Las <span class=\"_ _4\"> </span>transacciones <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>m<span class=\"_ _2\"></span>oneda <span class=\"_ _4\"> </span>extranjera <span class=\"_ _4\"> </span>se <span class=\"_ _24\"> </span>convierten <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _24\"> </span>moneda <span class=\"_ _4\"> </span>funcional <span class=\"_ _24\"> </span>mediante <span class=\"_ _4\"> </span>la aplicaci\u00f3n <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>tipos de cambio <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>ontado entre la <span class=\"_ _0\"></span>moneda <span class=\"_ _0\"></span>funcional y <span class=\"_ _0\"></span>la moneda <span class=\"_ _0\"></span>extranjera en las fechas en las que se efect\u00faan las transacciones.  Los <span class=\"_ _1\"></span>activos y <span class=\"_ _1\"></span>pasivos monetarios <span class=\"_ _1\"></span>denominados e<span class=\"_ _0\"></span>n moneda <span class=\"_ _1\"></span>extranjera <span class=\"_ _1\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>han<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>convertido a <span class=\"_ _1\"></span>euros aplicando <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>tipo <span class=\"_ _6\"></span>existent<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>cierre <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>ejerc<span class=\"_ _0\"></span>icio, <span class=\"_ _6\"></span>mientras <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>monetarios <span class=\"_ _6\"></span>valorados <span class=\"_ _6\"></span>a<span class=\"_ _2\"></span> coste <span class=\"_ _1\"></span>hist\u00f3rico, se <span class=\"_ _1\"></span>convierten <span class=\"_ _0\"></span>aplicando <span class=\"_ _1\"></span>los tipos <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>aplicados <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>la fecha <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>tuvo<span class=\"_ _2\"></span> lugar la transacci\u00f3n.  Las <span class=\"_ _6\"></span>diferencias <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>ponen <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>manifiesto <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>liquidaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>tr<span class=\"_ _2\"></span>ansacciones <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>moned<span class=\"_ _2\"></span>a extranjera y en la conversi\u00f3n a euros de a<span class=\"_ _0\"></span>ctivos y pasivos monetarios denominados en moneda extranjera, <span class=\"_ _7\"> </span>se <span class=\"_ _8\"> </span>reconocen <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>resultados. <span class=\"_ _8\"> </span>No <span class=\"_ _8\"> </span>obstante, <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>diferencias <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>cambio <span class=\"_ _8\"> </span>surgidas <span class=\"_ _8\"> </span>en<span class=\"_ _2\"></span> partidas <span class=\"_ _8\"> </span>monetarias <span class=\"_ _8\"> </span>que <span class=\"_ _4\"> </span>forman <span class=\"_ _8\"> </span>parte <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _8\"> </span>inversi\u00f3n <span class=\"_ _4\"> </span>neta <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>negocios <span class=\"_ _4\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>extranjero <span class=\"_ _8\"> </span>se registran como diferencias de conversi\u00f3n en otro resultado global.  Las  p\u00e9rdidas  o <span class=\"_ _1c\"> </span>ganancias  por  diferen<span class=\"_ _2\"></span>cias  de  c<span class=\"_ _2\"></span>ambio  relacionadas  con  activos <span class=\"_ _1c\"> </span>o  pasivos financieros <span class=\"_ _1d\"> </span>monetarios <span class=\"_ _23\"> </span>denominados <span class=\"_ _1d\"> </span>en <span class=\"_ _23\"> </span>moneda <span class=\"_ _23\"> </span>e<span class=\"_ _0\"></span>xtranjera <span class=\"_ _1d\"> </span>s<span class=\"_ _2\"></span>e <span class=\"_ _1d\"> </span>r<span class=\"_ _2\"></span>econocen <span class=\"_ _1d\"> </span>igualmente <span class=\"_ _23\"> </span>en resultados.  Los <span class=\"_ _9\"></span>activos <span class=\"_ _7\"> </span>financieros <span class=\"_ _9\"></span>monetarios <span class=\"_ _7\"></span>denominados <span class=\"_ _9\"></span>en <span class=\"_ _7\"> </span>moneda <span class=\"_ _9\"></span>extranjera <span class=\"_ _9\"></span>c<span class=\"_ _2\"></span>lasificados <span class=\"_ _9\"></span>como <span class=\"_ _7\"></span>a valor <span class=\"_ _7\"> </span>ra<span class=\"_ _2\"></span>zonable <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>cambios <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>otro <span class=\"_ _8\"> </span>resultado <span class=\"_ _4\"> </span>global <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>consideran <span class=\"_ _8\"> </span>contabilizados <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>coste amortizado <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>moneda <span class=\"_ _9\"></span>extranjera <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>por <span class=\"_ _9\"></span>tanto <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>diferencias <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>cambio <span class=\"_ _5\"></span>asociadas <span class=\"_ _5\"></span>con <span class=\"_ _9\"></span>las variaciones del coste<span class=\"_ _0\"></span> amortizado se reconocen en resultados y el re<span class=\"_ _0\"></span>sto de la variaci\u00f3n del va<span class=\"_ _0\"></span>lor razonable se reconoce seg\u00fan lo expuesto en el apartado f.   El <span class=\"_ _7\"> </span>Grupo <span class=\"_ _8\"> </span>presenta <span class=\"_ _7\"> </span>el <span class=\"_ _8\"> </span>efecto <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>activos <span class=\"_ _7\"> </span>y <span class=\"_ _8\"> </span>pasivos <span class=\"_ _8\"> </span>por <span class=\"_ _7\"> </span>impuestos <span class=\"_ _8\"> </span>diferidos denominados <span class=\"_ _3\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>moneda<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>extranjera <span class=\"_ _1\"></span>conjuntamente <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>impuesto <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>diferido<span class=\"_ _2\"></span> en resultados de acuerdo con la NIC 12 <span class=\"ff9\">\u2013</span> <span class=\"ff9\">\u201cImpuesto a las Ganancias\u201d p\u00e1rrafo 78.</span> Las <span class=\"_ _1e\"> </span>p\u00e9rdidas <span class=\"_ _24\"> </span>o  ganancias <span class=\"_ _24\"> </span>por  diferencias <span class=\"_ _24\"> </span>de  cambio <span class=\"_ _24\"> </span>de  activos <span class=\"_ _24\"> </span>y  pasivos <span class=\"_ _24\"> </span>financieros  no monetarios <span class=\"_ _7\"> </span>y <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>activos <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>pasivos <span class=\"_ _4\"> </span>financieros <span class=\"_ _8\"> </span>monetarios <span class=\"_ _8\"> </span>valorados <span class=\"_ _8\"> </span>a<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>razonable <span class=\"_ _8\"> </span>co<span class=\"_ _2\"></span>n cambios <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>resultados, <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>reconocen <span class=\"_ _0\"></span>conjuntamente <span class=\"_ _1\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>variaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _1\"></span>raz<span class=\"_ _2\"></span>onable <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>otro resultado global o en resultados. El resto de la va<span class=\"_ _0\"></span>riaci\u00f3n del valor razonable se reconoce seg\u00fan lo <span class=\"_ _2\"></span>expuesto <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>Nota <span class=\"_ _2\"></span>3.f). <span class=\"_ _2\"></span>No <span class=\"_ _2\"></span>obstante, <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>componente <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>variaci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>tipo <span class=\"_ _6\"></span>de cambio <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> los <span class=\"_ _1c\"> </span>instrumentos <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>patrimonio <span class=\"_ _1c\"> </span>denominados  en <span class=\"_ _1c\"> </span>mone<span class=\"_ _2\"></span>da <span class=\"_ _1c\"> </span>extranjera  y<span class=\"_ _2\"></span> <span class=\"_ _1c\"> </span>valorados <span class=\"_ _1c\"> </span>a  valor<span class=\"_ _2\"></span> razonable con cambios en <span class=\"_ _2\"></span>otro resultado global y <span class=\"_ _2\"></span>que sean calificados com<span class=\"_ _2\"></span>o partidas cubiertas<span class=\"_ _4b\"> </span>en coberturas del valor razonable de dicho componente, se reconoce en otro resultado global. i) Conversi\u00f3n de negocios en el extranjero La <span class=\"_ _2\"></span>conversi\u00f3n <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>negocios <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>extranjero <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>efectuado <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>aplicaci\u00f3n <span class=\"_ _2\"></span>del siguiente <span class=\"_ _7\"></span>criterio <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>acuerdo <span class=\"_ _7\"> </span>con <span class=\"_ _7\"> </span>la <span class=\"_ _8\"> </span>NIC <span class=\"_ _7\"> </span>21 <span class=\"_ _7\"> </span><span class=\"ff9\">\u2013</span> <span class=\"_ _8\"> </span><span class=\"ff9\">\u201cEfectos <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>las <span class=\"_ _7\"> </span>Va<span class=\"_ _2\"></span>riaciones <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _7\"> </span>Tasas <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e </span>Cambio de la Moneda Extranjera\u201d p\u00e1rrafo <span class=\"ff2\">39:<span class=\"_ _4b\"> </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _2a\"> </span><span class=\"ff2\">Los <span class=\"_ _5\"></span>activos <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>pasivos, <span class=\"_ _9\"></span>incluyendo <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>fondo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>comercio <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>ajustes <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>netos </span></span>derivados <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>la <span class=\"_ _1d\"> </span>adquisici\u00f3n <span class=\"_ _1d\"> </span>de <span class=\"_ _1c\"> </span>los <span class=\"_ _1d\"> </span>negocios, <span class=\"_ _1c\"> </span>incluyendo <span class=\"_ _1d\"> </span>los <span class=\"_ _1c\"> </span>saldos <span class=\"_ _1d\"> </span>comparativos, <span class=\"_ _1c\"> </span>se convierten al tipo de cambio de cierre en la fecha de cada balance;  \u2022<span class=\"ff4\"> <span class=\"_ _2a\"> </span><span class=\"ff2\">Los <span class=\"_ _7\"> </span>ingresos <span class=\"_ _7\"> </span>y <span class=\"_ _8\"> </span>gastos, <span class=\"_ _8\"> </span>incluyendo <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>saldos <span class=\"_ _7\"> </span>comparativos, <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>convierten <span class=\"_ _8\"> </span>a <span class=\"_ _7\"> </span>los <span class=\"_ _8\"> </span>tipos <span class=\"_ _8\"> </span>de </span></span>cambio vigentes en la fecha de cada tra<span class=\"_ _0\"></span>nsacci\u00f3n; y \u2022<span class=\"ff4\"> <span class=\"_ _2a\"> </span><span class=\"ff2\">Las <span class=\"_ _3\"></span>diferencias <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>c<span class=\"_ _2\"></span>ambio <span class=\"_ _3\"></span>resultantes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>aplicaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>criterios <span class=\"_ _3\"></span>anteriores <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>re<span class=\"_ _2\"></span>conocen </span></span>como diferencias de conversi\u00f3n en otro resultado global; Este <span class=\"_ _5\"></span>mismo <span class=\"_ _5\"></span>crite<span class=\"_ _0\"></span>rio <span class=\"_ _5\"></span>es <span class=\"_ _6\"></span>aplicable <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>conversi\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>estados <span class=\"_ _5\"></span>financieros <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>sociedades contabilizadas <span class=\"_ _6\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>participaci\u00f3n, <span class=\"_ _5\"></span>reconociendo <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>dife<span class=\"_ _2\"></span>rencias <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>conve<span class=\"_ _2\"></span>rsi\u00f3n correspondientes a la participaci\u00f3n del Grupo en otro resultado globa<span class=\"ls16\">l.</span> En  la <span class=\"_ _1c\"> </span>presentaci\u00f3n <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>estado  de <span class=\"_ _1c\"> </span>flujos <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>efectivo <span class=\"_ _1c\"> </span>consolidado,  los <span class=\"_ _1c\"> </span>flujos <span class=\"_ _1c\"> </span>de  efectivo,<span class=\"_ _2\"></span> incluyendo  los  saldos <span class=\"_ _1c\"> </span>compar<span class=\"_ _0\"></span>ativos,  de  las <span class=\"_ _1c\"> </span>entidades  dependientes  y  negocios  conjuntos extranjeros <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>convierten <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>eu<span class=\"_ _2\"></span>ros <span class=\"_ _2\"></span>aplicando <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>tip<span class=\"_ _2\"></span>os <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cambio <span class=\"_ _2\"></span>vigentes <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>f<span class=\"_ _6\"></span>echa <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>que<span class=\"_ _2\"></span> estos tuvieron lugar. Las <span class=\"_ _2\"></span>diferencias <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>conversi\u00f3n <span class=\"_ _6\"></span>registradas <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>otro <span class=\"_ _6\"></span>resultado <span class=\"_ _2\"></span>global <span class=\"_ _2\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>reconocen <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>resultados,<span class=\"_ _2\"></span> como <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>ajuste <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>resultado <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>venta, <span class=\"_ _2\"></span>siguiendo <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>criterios <span class=\"_ _6\"></span>expuestos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>apartados <span class=\"_ _6\"></span>de entidades dependientes y asociadas. j<span class=\"lsa\">) </span>Impuesto sobre Beneficios Desde <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>ejercicio <span class=\"_ _7\"></span>2020, <span class=\"_ _7\"> </span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _9\"></span>Dominante<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>es <span class=\"_ _7\"> </span>la <span class=\"_ _7\"></span>cabecera <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>grupo <span class=\"_ _7\"> </span>que <span class=\"_ _7\"> </span>tributa <span class=\"_ _7\"></span>en r\u00e9gimen <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>consolidaci\u00f3n <span class=\"_ _6\"></span>fiscal <span class=\"_ _6\"></span>formado <span class=\"_ _6\"></span>conjuntamente <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>sus <span class=\"_ _6\"></span>filiales <span class=\"_ _6\"></span>directas <span class=\"_ _6\"></span>Ediagnostic-<span class=\"_ _4b\"> </span>Cl\u00ednica <span class=\"_ _1\"></span>Virtual de <span class=\"_ _1\"></span>Especialidades <span class=\"_ _1\"></span>M\u00e9dicas, <span class=\"_ _1\"></span>S.L.<span class=\"_ _2\"></span><span class=\"lsc\">U.</span><span class=\"ff9\">, I<span class=\"_ _1\"></span>nsti<span class=\"_ _2\"></span>tut <span class=\"_ _1\"></span>M\u00e8dic d\u2019O<span class=\"_ _0\"></span>nco<span class=\"ff2\">-Radioter\u00e0pia, <span class=\"_ _1\"></span>S.L.<span class=\"_ _2\"></span>U, </span></span>y <span class=\"_ _1\"></span>Atrys Hea<span class=\"_ _0\"></span>lth <span class=\"_ _1\"></span>Internacional, S.A. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>En e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>ejercicio <span class=\"_ _0\"></span>2022 <span class=\"_ _1\"></span>se a\u00f1adier<span class=\"_ _0\"></span>on <span class=\"_ _1\"></span>al grupo <span class=\"_ _1\"></span>fiscal <span class=\"_ _1\"></span>la Socieda<span class=\"_ _0\"></span>d ASPY <span class=\"_ _5\"></span>Global <span class=\"_ _5\"></span>Services <span class=\"_ _5\"></span>S.A.U. <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>sus <span class=\"_ _5\"></span>sociedade<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>dependientes, <span class=\"_ _5\"></span>as\u00ed <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>Llebalust <span class=\"_ _5\"></span>Patolog\u00eda, S.LU. En e<span class=\"_ _0\"></span>l ejercicio 2023 se a\u00f1a<span class=\"_ _0\"></span>di\u00f3 al grupo fiscal la <span class=\"_ _0\"></span>Sociedad Bienzobas Salud, S.L.U. <span class=\"_ _1\"></span>y sus sociedades dependientes, as\u00ed como SIMM Molecular, S.L.U. El <span class=\"_ _5\"></span>I<span class=\"_ _0\"></span>mpuesto <span class=\"_ _5\"></span>sobre <span class=\"_ _6\"></span>Benef<span class=\"_ _2\"></span>icios <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>registra <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>cu<span class=\"_ _2\"></span>enta <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>gan<span class=\"_ _2\"></span>ancias <span class=\"_ _5\"></span>consolidada <span class=\"_ _5\"></span>o directamente <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>Patrimonio <span class=\"_ _1\"></span>Neto <span class=\"_ _1\"></span>Consolidado, <span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>funci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>dond<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>encuentran <span class=\"_ _1\"></span>registradas las <span class=\"_ _2\"></span>ganancias <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>lo <span class=\"_ _6\"></span>han <span class=\"_ _2\"></span>originado. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>impuesto <span class=\"_ _2\"></span>sobre <span class=\"_ _6\"></span>beneficios <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>cada <span class=\"_ _2\"></span>ejercicio recoge tanto el impuesto corriente como los impuestos diferidos, si proce<span class=\"_ _0\"></span>de. El <span class=\"_ _1d\"> </span>importe <span class=\"_ _1c\"> </span>por <span class=\"_ _1d\"> </span>impuesto <span class=\"_ _1c\"> </span>corriente <span class=\"_ _1d\"> </span>es <span class=\"_ _1d\"> </span>la <span class=\"_ _1c\"> </span>cantidad <span class=\"_ _1d\"> </span>a <span class=\"_ _1d\"> </span>satisfacer <span class=\"_ _1c\"> </span>por <span class=\"_ _1d\"> </span>las <span class=\"_ _1d\"> </span>sociedades <span class=\"_ _1c\"> </span>como<span class=\"_ _2\"></span> consecuencia de las liquidaciones fiscales del impuesto. Las <span class=\"_ _6\"></span>diferencias <span class=\"_ _5\"></span>entre <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>contable <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>pasivos, <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>base <span class=\"_ _5\"></span>fisca<span class=\"_ _0\"></span>l, <span class=\"_ _5\"></span>generan <span class=\"_ _6\"></span>los<span class=\"_ _4b\"> </span>saldos <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>impuestos <span class=\"_ _7\"> </span>diferidos <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>activo <span class=\"_ _9\"></span>o <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>pasivo <span class=\"_ _7\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _7\"> </span>calculan <span class=\"_ _9\"></span>utilizando <span class=\"_ _7\"></span>los <span class=\"_ _9\"></span>ti<span class=\"_ _2\"></span>pos <span class=\"_ _9\"></span>de gravamen <span class=\"_ _24\"> </span>esperados  en <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>mom<span class=\"_ _2\"></span>ento <span class=\"_ _24\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _24\"> </span>su  reversi\u00f3n, <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _24\"> </span>acuerdo  con <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>fo<span class=\"_ _2\"></span>rma <span class=\"_ _1e\"> </span>en <span class=\"_ _24\"> </span>que<span class=\"_ _2\"></span> racionalmente se prevea recuperar o pagar el activo o el pasivo. Las <span class=\"_ _9\"></span>variaciones <span class=\"_ _9\"></span>produci<span class=\"_ _2\"></span>das <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>ejercicio <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>los <span class=\"_ _7\"> </span>impuestos <span class=\"_ _7\"> </span>diferidos <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>activo <span class=\"_ _9\"></span>o <span class=\"_ _7\"> </span>pasivo <span class=\"_ _9\"></span>se registran <span class=\"_ _3\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>consolidada <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>directamente <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Patrimonio <span class=\"_ _1\"></span>Neto Consolidado, seg\u00fan corresponda.<span class=\"_ _4b\"> </span>Los activos o <span class=\"_ _2\"></span>pasivos por<span class=\"_ _2\"></span> impuesto sobre <span class=\"_ _2\"></span>las gana<span class=\"_ _2\"></span>ncias <span class=\"_ _2\"></span>corriente se <span class=\"_ _2\"></span>valoran por <span class=\"_ _2\"></span>las cantidades<span class=\"_ _2\"></span> que <span class=\"_ _9\"></span>se <span class=\"_ _7\"> </span>espera <span class=\"_ _9\"></span>p<span class=\"_ _2\"></span>agar <span class=\"_ _9\"></span>o <span class=\"_ _7\"> </span>recuperar <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _9\"></span>auto<span class=\"_ _2\"></span>ridades <span class=\"_ _9\"></span>fiscales, <span class=\"_ _7\"> </span>utilizando <span class=\"_ _7\"> </span>la <span class=\"_ _7\"></span>normativa <span class=\"_ _9\"></span>y <span class=\"_ _7\"> </span>tipos impositivos que est\u00e1n aprobados o est\u00e9n a punto de aprobarse e<span class=\"_ _0\"></span>n la fecha de cierre.<span class=\"_ _2\"></span> Los <span class=\"_ _1\"></span>pasivos <span class=\"_ _3\"></span>por <span class=\"_ _1\"></span>impuesto <span class=\"_ _1\"></span>diferido <span class=\"_ _3\"></span>son <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>importes <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>pagar <span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>futuro <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>concepto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>impuesto sobre <span class=\"_ _7\"> </span>sociedades <span class=\"_ _8\"> </span>relacio<span class=\"_ _2\"></span>nados <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>diferencias <span class=\"_ _8\"> </span>temporarias <span class=\"_ _8\"> </span>imponibles <span class=\"_ _8\"> </span>mientras <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>los activos <span class=\"_ _7\"> </span>por <span class=\"_ _8\"> </span>impuesto <span class=\"_ _7\"> </span>diferido <span class=\"_ _8\"> </span>son <span class=\"_ _8\"> </span>los <span class=\"_ _7\"> </span>importes <span class=\"_ _8\"> </span>a <span class=\"_ _7\"> </span>recuperar <span class=\"_ _8\"> </span>en <span class=\"_ _7\"> </span>con<span class=\"_ _2\"></span>cepto <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>impuesto <span class=\"_ _8\"> </span>sobre sociedades <span class=\"_ _4\"> </span>debido <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _24\"> </span>existencia <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>diferencias <span class=\"_ _24\"> </span>temporarias <span class=\"_ _4\"> </span>deducibles, <span class=\"_ _4\"> </span>bases <span class=\"_ _24\"> </span>imponibles negativas compensables o deducciones pendientes de aplicaci\u00f3n. El impuesto <span class=\"_ _2\"></span>sobre las ganancias corriente o diferido <span class=\"_ _2\"></span>se reconoce en r<span class=\"_ _2\"></span>esultados, salvo que surja<span class=\"_ _2\"></span> de <span class=\"_ _6\"></span>una <span class=\"_ _2\"></span>transacci\u00f3n <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>suceso <span class=\"_ _6\"></span>econ\u00f3mico <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>reconocido <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>mismo <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>otro diferente, contra patrimonio neto o de una combinaci\u00f3n de ne<span class=\"_ _0\"></span>gocios. El <span class=\"_ _6\"></span>Grupo <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>econoce <span class=\"_ _2\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>deducciones <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>inversi\u00f3n <span class=\"_ _6\"></span>aplicando <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>criterios <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _6\"></span>y valoraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>impuesto <span class=\"_ _6\"></span>corriente <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>diferido, <span class=\"_ _6\"></span>salvo <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>tengan <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>naturaleza <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> subvenci\u00f3n. <span class=\"_ _2\"></span>S<span class=\"_ _2\"></span>i <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>deducciones <span class=\"_ _2\"></span>tienen <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>naturaleza <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>subvenci\u00f3n, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>rec<span class=\"_ _2\"></span>onocen, <span class=\"_ _2\"></span>presentan <span class=\"_ _6\"></span>y valoran a<span class=\"_ _0\"></span>plicando <span class=\"_ _0\"></span>la pol\u00edtica <span class=\"_ _1\"></span>contable correspondiente. <span class=\"_ _0\"></span>A estos <span class=\"_ _1\"></span>efectos, el Grupo <span class=\"_ _1\"></span>considera que tienen <span class=\"_ _6\"></span>naturaleza <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>sub<span class=\"_ _2\"></span>venci\u00f3n <span class=\"_ _6\"></span>aquellas <span class=\"_ _6\"></span>deducciones <span class=\"_ _6\"></span>cuya <span class=\"_ _5\"></span>aplicac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _6\"></span>es <span class=\"_ _5\"></span>independiente <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>la existencia de<span class=\"_ _0\"></span> cuota <span class=\"_ _1\"></span>\u00ednt<span class=\"_ _2\"></span>egra positiva <span class=\"_ _0\"></span>y que <span class=\"_ _1\"></span>t<span class=\"_ _2\"></span>ienen condicione<span class=\"_ _0\"></span>s sustantivas <span class=\"_ _0\"></span>operativas <span class=\"_ _0\"></span>adicionales a la realizaci\u00f3n o mantenimiento de la inversi\u00f3n. Los activos por impuesto diferido se reconocen siempre que: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">en la medida en <span class=\"_ _2\"></span>que resulta <span class=\"_ _2\"></span>probable que las empresas dispo<span class=\"_ _2\"></span>ngan de ganancias <span class=\"_ _2\"></span>fiscales </span></span>futuras que <span class=\"_ _2\"></span>permitan la <span class=\"_ _2\"></span>aplicaci\u00f3n <span class=\"_ _2\"></span>de estos <span class=\"_ _2\"></span>activos. <span class=\"_ _2\"></span>No obst<span class=\"_ _2\"></span>ante, los <span class=\"_ _2\"></span>activos que <span class=\"_ _2\"></span>surjan del <span class=\"_ _24\"> </span>reconocimiento <span class=\"_ _4\"> </span>ini<span class=\"_ _2\"></span>cial <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>activos <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>pasivos <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>una <span class=\"_ _24\"> </span>transacci\u00f3n <span class=\"_ _4\"> </span>que<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>no <span class=\"_ _24\"> </span>es <span class=\"_ _24\"> </span>una combinaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocios, <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>transacci\u00f3n <span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>afecta <span class=\"_ _3\"></span>ni <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>resultado <span class=\"_ _1\"></span>contable ni <span class=\"_ _24\"> </span>a  la <span class=\"_ _4\"> </span>base  impon<span class=\"_ _0\"></span>ible <span class=\"_ _24\"> </span>fiscal <span class=\"_ _24\"> </span>y <span class=\"_ _1e\"> </span>a <span class=\"_ _24\"> </span>la  fe<span class=\"_ _0\"></span>cha <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>la  tra<span class=\"_ _0\"></span>nsacci\u00f3n <span class=\"_ _24\"> </span>no <span class=\"_ _24\"> </span>surjan<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>diferencias temporarias <span class=\"_ _20\"> </span>imponibles <span class=\"_ _20\"> </span>y <span class=\"_ _20\"> </span>deducibles <span class=\"_ _20\"> </span>por <span class=\"_ _20\"> </span>el <span class=\"_ _20\"> </span>mismo <span class=\"_ _20\"> </span>importe, <span class=\"_ _20\"> </span>no <span class=\"_ _20\"> </span>son <span class=\"_ _20\"> </span>objeto <span class=\"_ _20\"> </span>de reconocimiento; \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">correspondan <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>diferencias <span class=\"_ _6\"></span>temporarias <span class=\"_ _6\"></span>relacionadas <span class=\"_ _6\"></span>con <span class=\"_ _5\"></span>inversiones <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>dependientes, </span></span>asociadas <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>negocios <span class=\"_ _6\"></span>conjuntos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>medida <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>q<span class=\"_ _2\"></span>ue <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>diferencias <span class=\"_ _2\"></span>tempor<span class=\"_ _2\"></span>arias <span class=\"_ _2\"></span>vayan a <span class=\"_ _1\"></span>revertir en <span class=\"_ _1\"></span>un futuro <span class=\"_ _1\"></span>previsible y <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>espere <span class=\"_ _1\"></span>g<span class=\"_ _2\"></span>enerar <span class=\"_ _1\"></span>ganancias fiscales <span class=\"_ _1\"></span>futuras positivas para compensar las diferencias; En cada <span class=\"_ _0\"></span>cierre de <span class=\"_ _0\"></span>Estado de Situac<span class=\"_ _0\"></span>i\u00f3n Financiera <span class=\"_ _0\"></span>se analiza e<span class=\"_ _0\"></span>l valor contable <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>activos por impuestos dife<span class=\"_ _0\"></span>ridos <span class=\"_ _0\"></span>registrados, <span class=\"_ _1\"></span>y se <span class=\"_ _0\"></span>realizan <span class=\"_ _1\"></span>los ajustes <span class=\"_ _1\"></span>necesarios en <span class=\"_ _1\"></span>la medida <span class=\"_ _1\"></span>en que <span class=\"_ _0\"></span>existan dudas <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>r<span class=\"_ _2\"></span>ecuperabilidad <span class=\"_ _6\"></span>fiscal <span class=\"_ _6\"></span>futura. <span class=\"_ _6\"></span>Asimi<span class=\"_ _2\"></span>smo, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>ca<span class=\"_ _2\"></span>da <span class=\"_ _6\"></span>cierre <span class=\"_ _6\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>eval\u00faan <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos<span class=\"_ _2\"></span> por impuestos <span class=\"_ _0\"></span>diferidos n<span class=\"_ _0\"></span>o registra<span class=\"_ _0\"></span>dos en <span class=\"_ _0\"></span>el balanc<span class=\"_ _0\"></span>e y <span class=\"_ _1\"></span>\u00e9stos son objeto de<span class=\"_ _0\"></span> rec<span class=\"_ _0\"></span>onocimiento en <span class=\"_ _1\"></span>la medida en que pase a ser probable su recuperaci\u00f3n con beneficios fisca<span class=\"_ _0\"></span>les futuros. <span class=\"_ _2\"></span> Si <span class=\"_ _2\"></span>surge un <span class=\"_ _2\"></span>activo <span class=\"_ _2\"></span>y un <span class=\"_ _2\"></span>pasivo por <span class=\"_ _2\"></span>impuesto <span class=\"_ _2\"></span>diferido por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>mismo importe en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>del<span class=\"_ _4b\"> </span>reconocimiento <span class=\"_ _3\"></span>ini<span class=\"_ _2\"></span>cial, <span class=\"_ _1\"></span>pero <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>a<span class=\"_ _2\"></span>ctivo <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>impuesto <span class=\"_ _0\"></span>diferido <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>pu<span class=\"_ _2\"></span>ede <span class=\"_ _1\"></span>reconocer <span class=\"_ _1\"></span>debido <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>que no es <span class=\"_ _0\"></span>probable que existan ganancias <span class=\"_ _0\"></span>fiscales futuras para <span class=\"_ _0\"></span>su compensaci\u00f3n o se a<span class=\"_ _0\"></span>pliquen tipos impositivos diferentes, la diferencia se rec<span class=\"_ _0\"></span>onoce en resultados.<span class=\"_ _2\"></span> El <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>reconoce <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>conversi\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>activo <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>impuesto <span class=\"_ _5\"></span>diferido <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>u<span class=\"_ _2\"></span>na <span class=\"_ _5\"></span>cuenta <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>cobrar frente <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Admini<span class=\"_ _2\"></span>straci\u00f3n <span class=\"_ _1\"></span>P\u00fablica, <span class=\"_ _3\"></span>cuando<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>es <span class=\"_ _1\"></span>exigibl<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>seg\u00fan <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>dispuesto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>legislaci\u00f3n <span class=\"_ _1\"></span>fiscal vigente. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>estos <span class=\"_ _0\"></span>efectos, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce <span class=\"_ _1\"></span>la baja <span class=\"_ _1\"></span>del activo por <span class=\"_ _1\"></span>impuesto diferido <span class=\"_ _1\"></span>con cargo <span class=\"_ _1\"></span>al gasto<span class=\"_ _4b\"> </span>por <span class=\"_ _8\"> </span>im<span class=\"_ _2\"></span>puesto <span class=\"_ _4\"> </span>sobre <span class=\"_ _4\"> </span>beneficios <span class=\"_ _8\"> </span>dif<span class=\"_ _2\"></span>erido <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>cuenta <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>cobrar <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>abono<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>al <span class=\"_ _4\"> </span>impuesto <span class=\"_ _4\"> </span>sobr<span class=\"_ _2\"></span>e beneficios <span class=\"_ _4\"> </span>sobr<span class=\"_ _2\"></span>e <span class=\"_ _24\"> </span>corriente. <span class=\"_ _24\"> </span>De <span class=\"_ _24\"> </span>igu<span class=\"_ _2\"></span>al <span class=\"_ _24\"> </span>forma, <span class=\"_ _24\"> </span>el <span class=\"_ _1e\"> </span>Grupo <span class=\"_ _24\"> </span>reconoce <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>canj<span class=\"_ _2\"></span>e <span class=\"_ _4\"> </span>de <span class=\"_ _1e\"> </span>un <span class=\"_ _24\"> </span>activo <span class=\"_ _24\"> </span>po<span class=\"_ _2\"></span>r impuesto <span class=\"_ _4\"> </span>diferido <span class=\"_ _24\"> </span>por <span class=\"_ _24\"> </span>valores <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>Deuda <span class=\"_ _4\"> </span>P<span class=\"_ _2\"></span>\u00fablica, <span class=\"_ _4\"> </span>c<span class=\"_ _2\"></span>uando <span class=\"_ _4\"> </span>se <span class=\"_ _24\"> </span>adquiere <span class=\"_ _4\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _4\"> </span>ti<span class=\"_ _2\"></span>tularidad <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>los mismos. El Grupo <span class=\"_ _2\"></span>reconoce la <span class=\"_ _2\"></span>obligaci\u00f3n <span class=\"_ _2\"></span>de pago <span class=\"_ _2\"></span>derivada <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la prestaci\u00f3n <span class=\"_ _2\"></span>patrimonial <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>un gasto de explotaci\u00f3n con abono a la deuda con la Administraci\u00f3n P\u00fablica. Se <span class=\"_ _1\"></span>considera <span class=\"_ _0\"></span>probable <span class=\"_ _1\"></span>que e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>Grupo dispone <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ganancias <span class=\"_ _0\"></span>fiscales <span class=\"_ _1\"></span>suficientes <span class=\"_ _0\"></span>para <span class=\"_ _1\"></span>recuperar <span class=\"_ _1\"></span>los<span class=\"_ _2\"></span> activos <span class=\"_ _24\"> </span>por <span class=\"_ _24\"> </span>impuesto <span class=\"_ _24\"> </span>diferido, <span class=\"_ _24\"> </span>siempre <span class=\"_ _24\"> </span>que  existan <span class=\"_ _4\"> </span>diferencias <span class=\"_ _24\"> </span>temporarias <span class=\"_ _24\"> </span>imponibl<span class=\"_ _2\"></span>es <span class=\"_ _24\"> </span>en cuant\u00eda <span class=\"_ _8\"> </span>suficiente, <span class=\"_ _4\"> </span>relacionadas <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>misma <span class=\"_ _4\"> </span>autoridad <span class=\"_ _4\"> </span>fiscal <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>referi<span class=\"_ _2\"></span>das <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>mismo <span class=\"_ _4\"> </span>sujeto pasivo, <span class=\"_ _2\"></span>cuya <span class=\"_ _6\"></span>reversi\u00f3n <span class=\"_ _2\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>espere <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>mismo <span class=\"_ _6\"></span>ejercicio <span class=\"_ _2\"></span>fiscal <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>prevea <span class=\"_ _6\"></span>reviertan <span class=\"_ _2\"></span>las<span class=\"_ _2\"></span> diferencias <span class=\"_ _1\"></span>temporarias <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>educibles <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>en ejercicios <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>una <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _1\"></span>fiscal, <span class=\"_ _1\"></span>surgida por <span class=\"_ _3\"></span>una<span class=\"_ _2\"></span> diferencia tempor<span class=\"_ _0\"></span>aria deducible, <span class=\"_ _0\"></span>pueda ser <span class=\"_ _0\"></span>compensada c<span class=\"_ _0\"></span>on gana<span class=\"_ _0\"></span>ncias anteriores o <span class=\"_ _1\"></span>posteriores. <span class=\"_ _2\"></span> Al <span class=\"_ _20\"> </span>objeto <span class=\"_ _20\"> </span>de <span class=\"_ _23\"> </span>determinar <span class=\"_ _20\"> </span>las <span class=\"_ _20\"> </span>ganancias <span class=\"_ _23\"> </span>fisc<span class=\"_ _2\"></span>ales <span class=\"_ _20\"> </span>futuras, <span class=\"_ _23\"> </span>el <span class=\"_ _20\"> </span>Grupo <span class=\"_ _20\"> </span>tiene <span class=\"_ _20\"> </span>en <span class=\"_ _20\"> </span>cuenta <span class=\"_ _23\"> </span>las<span class=\"_ _2\"></span> oportunidades <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>planificaci\u00f3n <span class=\"_ _3\"></span>fiscal, <span class=\"_ _1\"></span>siempre <span class=\"_ _3\"></span>que <span class=\"_ _1\"></span>tenga <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>intenci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>adoptarlas <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>es <span class=\"_ _3\"></span>probable<span class=\"_ _2\"></span> que las vaya a adoptar. El Grupo reconoce los pasivos por impuesto diferido en todos los casos excepto que: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">surjan del reconocimiento inicial del fondo de comercio o de un activo o<span class=\"_ _2\"></span> pasivo en una </span></span>transacci\u00f3n <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>no <span class=\"_ _5\"></span>es <span class=\"_ _5\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ombinaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>negocios, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>transacci\u00f3n <span class=\"_ _6\"></span>no<span class=\"_ _2\"></span> afecta <span class=\"_ _1\"></span>ni al re<span class=\"_ _0\"></span>sultado <span class=\"_ _0\"></span>contable <span class=\"_ _1\"></span>ni a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _1\"></span>imponibl<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>fiscal <span class=\"_ _1\"></span>y a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>tran<span class=\"_ _2\"></span>sacci\u00f3n no surjan diferencias temporarias imponibles y deducibles por el mismo importe; \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">correspondan <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>dif<span class=\"_ _2\"></span>erencias <span class=\"_ _5\"></span>relacionadas <span class=\"_ _5\"></span>con <span class=\"_ _9\"></span>inversiones <span class=\"_ _5\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>sociedades <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>ependientes, </span></span>asociadas y <span class=\"_ _6\"></span>negocios con<span class=\"_ _2\"></span>juntos <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>tenga <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>capacidad <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>controlar el <span class=\"_ _5\"></span>momento <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>reversi\u00f3n <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>fuese <span class=\"_ _5\"></span>probable <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>p<span class=\"_ _2\"></span>roduzca <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>reversi\u00f3n <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>un futuro previsible. Los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>impuesto <span class=\"_ _2\"></span>diferido <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>pasivos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>impuesto <span class=\"_ _2\"></span>diferido <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>compensan, <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>existe un <span class=\"_ _4\"> </span>derecho <span class=\"_ _4\"> </span>aplicable <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>egalmente <span class=\"_ _8\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>compensar <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>activos <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>impuesto <span class=\"_ _4\"> </span>corriente <span class=\"_ _8\"> </span>con<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>los pasivos <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>puesto <span class=\"_ _6\"></span>corriente, <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>impuestos <span class=\"_ _6\"></span>diferidos <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>relacionan <span class=\"_ _6\"></span>co<span class=\"_ _2\"></span>n <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>misma <span class=\"_ _6\"></span>entidad sujeta a gravamen y la misma autoridad fiscal. Los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>pa<span class=\"_ _0\"></span>sivos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>impuestos <span class=\"_ _5\"></span>diferidos <span class=\"_ _2\"></span>se <span class=\"_ _5\"></span>reconocen <span class=\"_ _2\"></span>en <span class=\"_ _5\"></span>estado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>situaci\u00f3n <span class=\"_ _6\"></span>financiera consolidado como <span class=\"_ _0\"></span>activos o pa<span class=\"_ _0\"></span>sivos no c<span class=\"_ _0\"></span>orrientes, independientemente de<span class=\"_ _0\"></span> la fecha <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> esperada de realizaci\u00f3n o liquidaci\u00f3n. k<span class=\"lsa\">) </span>Reconocimiento de ingresos  Los <span class=\"_ _9\"></span>ingresos <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Grupo <span class=\"_ _7\"> </span>se <span class=\"_ _9\"></span>reconocen <span class=\"_ _9\"></span>por <span class=\"_ _7\"> </span>el <span class=\"_ _9\"></span>precio <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>transacci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>cada <span class=\"_ _9\"></span>obligaci\u00f3n <span class=\"_ _9\"></span>de desempe\u00f1o <span class=\"_ _1\"></span>(<span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>bien o <span class=\"_ _1\"></span>servicio que <span class=\"_ _1\"></span>s<span class=\"_ _2\"></span>ean <span class=\"_ _1\"></span>dist<span class=\"_ _2\"></span>intos) por <span class=\"_ _1\"></span>un importe <span class=\"_ _1\"></span>que represente <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>de la contraprestaci\u00f3n a la cual la entidad espera tener derecho a cambio de transferir los bienes o<span class=\"_ _4b\"> </span>servicios <span class=\"_ _3\"></span>comprometidos <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>cliente <span class=\"_ _1\"></span>sin <span class=\"_ _1\"></span>incluir <span class=\"_ _3\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _3\"></span>importes <span class=\"_ _1\"></span>correspondientes <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>impuestos que <span class=\"_ _4\"> </span>gravan <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>operaciones, <span class=\"_ _4\"> </span>deduci\u00e9ndose <span class=\"_ _4\"> </span>como <span class=\"_ _4\"> </span>menor <span class=\"_ _4\"> </span>im<span class=\"_ _2\"></span>porte <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>operaci\u00f3n <span class=\"_ _4\"> </span>todos <span class=\"_ _4\"> </span>los descuentos y devoluciones, as\u00ed como las ventas dentro del Grupo. En <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>NIIF <span class=\"_ _1\"></span>15, en <span class=\"_ _3\"></span>el re<span class=\"_ _0\"></span>conocimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ingresos <span class=\"_ _0\"></span>debe <span class=\"_ _1\"></span>aplicarse <span class=\"_ _1\"></span>un <span class=\"_ _0\"></span>modelo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cin<span class=\"_ _2\"></span>co <span class=\"_ _1\"></span>pasos<span class=\"_ _2\"></span> para determinar el momento en que debe<span class=\"_ _0\"></span>n reconocerse, as\u00ed como su importe:<span class=\"_ _4b\"> </span>Paso 1: Identificar el contrato   Paso 2: Identificar las obligaciones contractuale<span class=\"_ _0\"></span>s  <span class=\"_ _2\"></span> Paso 3: Determinar el precio de la transacci\u00f3n   Paso 4: Asignar el precio de la transacci\u00f3n entre las obligaciones del contr<span class=\"_ _0\"></span>ato   Paso 5: Reconocer los ingresos   En este modelo <span class=\"_ _2\"></span>se especifica que los ingresos <span class=\"_ _2\"></span>deben reconocerse cuando (o<span class=\"_ _2\"></span> a medida que) una<span class=\"_ _2\"></span> entidad <span class=\"_ _1\"></span>transmite <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>control <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>bienes <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>servicios <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>un <span class=\"_ _0\"></span>cliente, <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>entidad espera tener derecho a recibir.  Dependiendo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>cumplen <span class=\"_ _5\"></span>determinados <span class=\"_ _5\"></span>criterios, <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>ingresos <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>reconocen <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>bien <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>lo largo de un <span class=\"_ _2\"></span>periodo de <span class=\"_ _2\"></span>tiempo, de <span class=\"_ _2\"></span>forma que <span class=\"_ _2\"></span>refleje la r<span class=\"_ _2\"></span>ealizaci\u00f3n por parte <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>entidad de la<span class=\"_ _2\"></span> obligaci\u00f3n <span class=\"_ _1\"></span>contractual; o <span class=\"_ _1\"></span>bien e<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>un momento <span class=\"_ _1\"></span>determinado, cua<span class=\"_ _0\"></span>ndo <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>cliente <span class=\"_ _1\"></span>obti<span class=\"_ _2\"></span>ene <span class=\"_ _1\"></span>el control de <span class=\"_ _1e\"> </span>los  biene<span class=\"_ _0\"></span>s <span class=\"_ _1e\"> </span>o  se<span class=\"_ _0\"></span>rvicios.  De <span class=\"_ _24\"> </span>acuerdo  con <span class=\"_ _24\"> </span>la  norma, <span class=\"_ _24\"> </span>el  Grupo <span class=\"_ _24\"> </span>r<span class=\"_ _2\"></span>econoce <span class=\"_ _24\"> </span>los  ingresos <span class=\"_ _1e\"> </span>de actividades ordina<span class=\"_ _0\"></span>rias por <span class=\"_ _0\"></span>una obligaci\u00f3n <span class=\"_ _0\"></span>de de<span class=\"_ _0\"></span>sempe\u00f1o sa<span class=\"_ _0\"></span>tisfecha <span class=\"_ _0\"></span>a lo <span class=\"_ _0\"></span>largo del tiempo <span class=\"_ _0\"></span>solo <span class=\"_ _0\"></span>si puede medir<span class=\"_ _0\"></span> razonablemente <span class=\"_ _0\"></span>su progreso <span class=\"_ _1\"></span>ha<span class=\"_ _2\"></span>cia la satisfac<span class=\"_ _0\"></span>ci\u00f3n completa <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e dicha obligac<span class=\"_ _0\"></span>i\u00f3n de desempe\u00f1o. Los <span class=\"_ _23\"> </span>ingresos <span class=\"_ _23\"> </span>del <span class=\"_ _23\"> </span>Grupo <span class=\"_ _23\"> </span>provienen <span class=\"_ _23\"> </span>principalmente <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>dos <span class=\"_ _23\"> </span>segmentos<span class=\"_ _2\"></span> <span class=\"_ _23\"> </span>que <span class=\"_ _23\"> </span>consisten <span class=\"_ _23\"> </span>en diagn\u00f3stico y <span class=\"_ _2\"></span>oncolog\u00eda. <span class=\"_ _2\"></span>En el <span class=\"_ _2\"></span>ejercicio 2025 <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>ha discon<span class=\"_ _2\"></span>tinuado <span class=\"_ _2\"></span>el segmento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>medicina de prevenci\u00f3n.  Los <span class=\"_ _5\"></span>segmentos <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span><span class=\"ff8\">Diagn\u00f3stico <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>Oncolog\u00eda<span class=\"_ _2\"></span></span> <span class=\"_ _6\"></span>ll<span class=\"_ _2\"></span>evan <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>cabo <span class=\"_ _5\"></span>distintas <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>ctividades <span class=\"_ _6\"></span>mediante <span class=\"_ _5\"></span>las cuales <span class=\"_ _2\"></span>prestan <span class=\"_ _6\"></span>servicios <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>diversa <span class=\"_ _2\"></span>\u00edndole <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>sus <span class=\"_ _6\"></span>clientes. <span class=\"_ _2\"></span>En <span class=\"_ _6\"></span>dichos <span class=\"_ _2\"></span>contratos <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>incluyen <span class=\"_ _2\"></span>o agrupan <span class=\"_ _4\"> </span>distint<span class=\"_ _2\"></span>as <span class=\"_ _24\"> </span>obligaciones <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>desempe\u00f1o, <span class=\"_ _24\"> </span>p<span class=\"_ _2\"></span>or <span class=\"_ _24\"> </span>lo <span class=\"_ _24\"> </span>que <span class=\"_ _24\"> </span>cada <span class=\"_ _24\"> </span>s<span class=\"_ _2\"></span>ervicio <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>trata <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>fo<span class=\"_ _2\"></span>rma individualizada. <span class=\"_ _5\"></span>La <span class=\"_ _9\"></span>Direcci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>evaluado <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>cada <span class=\"_ _5\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>servicio <span class=\"_ _9\"></span>concreto <span class=\"_ _5\"></span>el<span class=\"_ _2\"></span> momento en que, de acuerdo con la normativa descrita, se considera prestado y que suele e<span class=\"_ _0\"></span>star asociado a la entrega al propio cliente del informe <span class=\"_ _2\"></span>resultado de la prueba diagn\u00f3stica o estudio realizado.  En <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>caso <span class=\"_ _4\"> </span>p<span class=\"_ _2\"></span>articular <span class=\"_ _8\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _24\"> </span>servicios <span class=\"_ _4\"> </span>asociados <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>t<span class=\"_ _2\"></span>ratamientos, <span class=\"_ _4\"> </span>se <span class=\"_ _24\"> </span>trata <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>una <span class=\"_ _4\"> </span>obligaci\u00f3n <span class=\"_ _4\"> </span>de desempe\u00f1o <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>satisface <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>largo <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>tiempo <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>reconoce<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ingreso <span class=\"_ _5\"></span>corr<span class=\"_ _0\"></span>espondiente <span class=\"_ _6\"></span>al porcentaje <span class=\"_ _1d\"> </span>del <span class=\"_ _23\"> </span>tratamiento <span class=\"_ _23\"> </span>ya <span class=\"_ _23\"> </span>incurrido <span class=\"_ _1d\"> </span>en <span class=\"_ _23\"> </span>funci\u00f3n <span class=\"_ _1d\"> </span>del <span class=\"_ _23\"> </span>n\u00famero <span class=\"_ _23\"> </span>de <span class=\"_ _1d\"> </span>d\u00edas <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>tra<span class=\"_ _0\"></span>tamiento transcurrido <span class=\"_ _1\"></span>sobr<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>duraci\u00f3n <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>d\u00eda <span class=\"_ _0\"></span>estimada <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dicho <span class=\"_ _1\"></span>tratamiento, es <span class=\"_ _1\"></span>decir, en <span class=\"_ _1\"></span>la medida que <span class=\"_ _1\"></span>el c<span class=\"_ _0\"></span>liente <span class=\"_ _0\"></span>va <span class=\"_ _0\"></span>consumiendo <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>v<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>benefici<span class=\"_ _2\"></span>ando <span class=\"_ _0\"></span>del <span class=\"_ _1\"></span>servicio, re<span class=\"_ _0\"></span>gistr\u00e1ndose <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>ingreso como trabajos en cu<span class=\"_ _2\"></span>rso contra <span class=\"_ _2\"></span>una cuenta d<span class=\"_ _2\"></span>e clientes f<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>cturas por emitir. <span class=\"_ _2\"></span>A 31 <span class=\"_ _2\"></span>de diciembre <span class=\"_ _2\"></span>de 202<span class=\"_ _2\"></span>5 y 2024, no hubo periodificaciones significativas por los servicios prestados de tratamientos. La <span class=\"_ _5\"></span>ac<span class=\"_ _0\"></span>tividad <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>Bigdata <span class=\"_ _5\"></span>(incluida <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>segmento <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>medicina <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>precisi\u00f3n), <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>a<span class=\"_ _4b\"> </span>NIIF <span class=\"_ _6\"></span>15, <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>trata <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span>obligaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>desempe\u00f1o <span class=\"_ _5\"></span>a <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>atisfacer <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>lo<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>largo <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>tiempo <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>se<span class=\"_ _2\"></span> reconoce <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>ingreso <span class=\"_ _4\"> </span>correspondiente <span class=\"_ _4\"> </span>a <span class=\"_ _8\"> </span>medida <span class=\"_ _4\"> </span>q<span class=\"_ _2\"></span>ue <span class=\"_ _8\"> </span>se <span class=\"_ _4\"> </span>va <span class=\"_ _4\"> </span>satisfaciendo <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>misma. <span class=\"_ _4\"> </span>A <span class=\"_ _8\"> </span>31 <span class=\"_ _4\"> </span>de<span class=\"_ _2\"></span> diciembre de 2025 y 2024 las periodificaciones debidas al corte de operacio<span class=\"_ _2\"></span>nes y la prestaci\u00f3n de servicios no son significativas. Para <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>actividad <span class=\"_ _1\"></span>de onc<span class=\"_ _0\"></span>olog\u00eda <span class=\"_ _1\"></span>m\u00e9dica, se<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>trata de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>una obligac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _1\"></span>de dese<span class=\"_ _0\"></span>mpe\u00f1o <span class=\"_ _1\"></span>que se<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>satisface en <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>momento <span class=\"_ _0\"></span>determinado <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>reconoce <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ingreso <span class=\"_ _0\"></span>mensualmente <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _0\"></span>contratos<span class=\"_ _4b\"> </span>firmados  con <span class=\"_ _1c\"> </span>las <span class=\"_ _1c\"> </span>aseguradoras <span class=\"_ _1c\"> </span>mediante <span class=\"_ _1c\"> </span>c\u00e1pitas  (se <span class=\"_ _1c\"> </span>calcula <span class=\"_ _1c\"> </span>multiplicando <span class=\"_ _1c\"> </span>el  n\u00famero <span class=\"_ _1c\"> </span>de asegurados de una aseguradora en un territorio determinado por la c\u00e1pita<span class=\"_ _0\"></span> unitaria).<span class=\"_ _4b\"> </span>l) Provisiones y Contingencias Las <span class=\"_ _7\"> </span>obli<span class=\"_ _2\"></span>gaciones <span class=\"_ _8\"> </span>existentes <span class=\"_ _8\"> </span>al <span class=\"_ _4\"> </span>cierre <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>el <span class=\"_ _8\"> </span>ejercicio, <span class=\"_ _8\"> </span>surgidas <span class=\"_ _8\"> </span>como <span class=\"_ _4\"> </span>consecuencia <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>sucesos pasados <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>pu<span class=\"_ _2\"></span>eden <span class=\"_ _4\"> </span>derivarse <span class=\"_ _4\"> </span>perjuicios <span class=\"_ _24\"> </span>patrimoniales <span class=\"_ _4\"> </span>para <span class=\"_ _4\"> </span>las <span class=\"_ _24\"> </span>sociedades, <span class=\"_ _4\"> </span>y <span class=\"_ _24\"> </span>cuyo importe y <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cancelaci\u00f3n son <span class=\"_ _2\"></span>indeterminados, <span class=\"_ _2\"></span>se registran <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Esta<span class=\"_ _2\"></span>do <span class=\"_ _2\"></span>de Situaci\u00f3n Financiera  Consol<span class=\"_ _2\"></span>idado <span class=\"_ _1c\"> </span>como <span class=\"_ _1c\"> </span>provisiones <span class=\"_ _1c\"> </span>y <span class=\"_ _1c\"> </span>se  valoran <span class=\"_ _1c\"> </span>por <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>valor <span class=\"_ _1c\"> </span>actual <span class=\"_ _1c\"> </span>de  la <span class=\"_ _1c\"> </span>mejo<span class=\"_ _2\"></span>r estimaci\u00f3n posible del importe nece<span class=\"_ _0\"></span>sario para cancelar o transferir a un tercero la obligaci\u00f3n.<span class=\"_ _2\"></span> Los <span class=\"_ _1\"></span>ajustes <span class=\"_ _3\"></span>que <span class=\"_ _1\"></span>surgen <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>actualizaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>provisi<span class=\"_ _2\"></span>\u00f3n <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>registran <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>gasto <span class=\"_ _1\"></span>financiero conforme se <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>devengando. <span class=\"_ _2\"></span>En <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>provisiones <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>vencimiento i<span class=\"_ _2\"></span>nferior <span class=\"_ _2\"></span>o igual <span class=\"_ _6\"></span>a un<span class=\"_ _2\"></span> a\u00f1o, <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>siempre <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>efecto <span class=\"_ _8\"> </span>financiero <span class=\"_ _8\"> </span>no <span class=\"_ _4\"> </span>sea <span class=\"_ _8\"> </span>significativo, <span class=\"_ _4\"> </span>no <span class=\"_ _8\"> </span>s<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>efect\u00faa <span class=\"_ _4\"> </span>ning\u00fan <span class=\"_ _8\"> </span>tipo <span class=\"_ _4\"> </span>de descuento. Las <span class=\"_ _5\"></span>provisiones <span class=\"_ _6\"></span>no<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>incluyen <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>efecto <span class=\"_ _5\"></span>fiscal, <span class=\"_ _6\"></span>ni <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>ganancias <span class=\"_ _5\"></span>esperadas <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>enajenaci\u00f3n <span class=\"_ _5\"></span>o abandono de activos. Los <span class=\"_ _6\"></span>derechos <span class=\"_ _2\"></span>de <span class=\"_ _5\"></span>re<span class=\"_ _0\"></span>embolso <span class=\"_ _6\"></span>exigibles <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>terceros <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>ara <span class=\"_ _2\"></span>liquidar <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>provisi\u00f3n <span class=\"_ _5\"></span>se <span class=\"_ _2\"></span>reconocen <span class=\"_ _6\"></span>como un <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>separado <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span>es <span class=\"_ _5\"></span>pr\u00e1<span class=\"_ _0\"></span>cticamente <span class=\"_ _2\"></span>segu<span class=\"_ _2\"></span>ro <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>cobro <span class=\"_ _6\"></span>efectivo. <span class=\"_ _6\"></span>El <span class=\"_ _5\"></span>ingre<span class=\"_ _0\"></span>so <span class=\"_ _6\"></span>relacionado con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>reembolso <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce, <span class=\"_ _0\"></span>en su <span class=\"_ _1\"></span>caso, en <span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>esultados <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>una re<span class=\"_ _0\"></span>ducci\u00f3n del <span class=\"_ _0\"></span>gasto <span class=\"_ _0\"></span>asociado con la provisi\u00f3n con el l\u00edmite del importe de la provisi\u00f3n.  Las <span class=\"_ _2\"></span>provisiones <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>revier<span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>contra <span class=\"_ _6\"></span>resultados <span class=\"_ _6\"></span>cuando <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>es <span class=\"_ _2\"></span>probable <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>exista <span class=\"_ _2\"></span>una <span class=\"_ _6\"></span>salida <span class=\"_ _2\"></span>de recursos para <span class=\"_ _2\"></span>cancelar tal <span class=\"_ _2\"></span>obligaci\u00f3n. <span class=\"_ _2\"></span>La reversi\u00f3n <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>realiza contra <span class=\"_ _2\"></span>la partida <span class=\"_ _2\"></span>de resultados <span class=\"_ _2\"></span>en el que se hubier<span class=\"_ _2\"></span>a registrado el <span class=\"_ _2\"></span>correspondiente gasto y <span class=\"_ _2\"></span>el exces<span class=\"_ _2\"></span>o, en <span class=\"_ _2\"></span>su caso, se <span class=\"_ _2\"></span>reconoce en la<span class=\"_ _2\"></span> partida otros ingresos. m<span class=\"lsa\">) </span>Transacciones con pagos basados en instrumentos de patrim<span class=\"_ _2\"></span>onio El <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>reconoce los <span class=\"_ _6\"></span>bienes <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>servicios <span class=\"_ _2\"></span>recibidos <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>adquiridos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>transacci\u00f3n <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>pagos basados en acciones, en el <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>que se reciben los servicios. Si <span class=\"_ _2\"></span>los servicios se reciben en una transacci\u00f3n <span class=\"_ _2\"></span>con pago<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>basados en <span class=\"_ _2\"></span>acciones que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>liquidan en <span class=\"_ _2\"></span>instrumentos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>patrimonio se <span class=\"_ _8\"> </span>reconoce <span class=\"_ _8\"> </span>un <span class=\"_ _4\"> </span>incremento <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>patrimonio <span class=\"_ _4\"> </span>neto, <span class=\"_ _8\"> </span>mientras <span class=\"_ _8\"> </span>que <span class=\"_ _4\"> </span>si <span class=\"_ _8\"> </span>se <span class=\"_ _4\"> </span>liquidan <span class=\"_ _4\"> </span>en <span class=\"_ _8\"> </span>efectivo <span class=\"_ _8\"> </span>s<span class=\"_ _2\"></span>e reconoce <span class=\"_ _7\"> </span>un <span class=\"_ _8\"> </span>pasivo, <span class=\"_ _4\"> </span>con <span class=\"_ _7\"> </span>contrapartida <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>resultados <span class=\"_ _8\"> </span>o <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>activo <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>estado <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>situaci\u00f3n financiera consolidado. <span class=\"_ _15\"> </span> El <span class=\"_ _24\"> </span>Grupo  re<span class=\"_ _0\"></span>conoce <span class=\"_ _24\"> </span>las <span class=\"_ _1e\"> </span>transacciones <span class=\"_ _24\"> </span>con <span class=\"_ _24\"> </span>pagos<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>basados <span class=\"_ _1e\"> </span>en <span class=\"_ _24\"> </span>acciones  liquidada<span class=\"_ _0\"></span>s <span class=\"_ _24\"> </span>mediante instrumentos <span class=\"_ _1\"></span>de patrimonio <span class=\"_ _1\"></span>del Gr<span class=\"_ _0\"></span>upo, <span class=\"_ _1\"></span>incluy<span class=\"_ _2\"></span>endo <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>ampliaciones de <span class=\"_ _1\"></span>capital <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>aportaciones no <span class=\"_ _2\"></span>dinerarias, <span class=\"_ _2\"></span>as\u00ed <span class=\"_ _2\"></span>como <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>incremento <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>patrimonio <span class=\"_ _2\"></span>neto <span class=\"_ _6\"></span>relacionado <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>as mismas, <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>razonable <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _9\"></span>bienes <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>servicios <span class=\"_ _5\"></span>recibidos, <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>menos <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>dicho <span class=\"_ _5\"></span>valor razonable <span class=\"_ _24\"> </span>no <span class=\"_ _1e\"> </span>pueda <span class=\"_ _24\"> </span>s<span class=\"_ _2\"></span>er <span class=\"_ _24\"> </span>estimado  con <span class=\"_ _24\"> </span>fiabilidad, <span class=\"_ _24\"> </span>en  cuyo <span class=\"_ _24\"> </span>caso <span class=\"_ _1e\"> </span>el <span class=\"_ _24\"> </span>valo<span class=\"_ _2\"></span>r <span class=\"_ _24\"> </span>se <span class=\"_ _1e\"> </span>determina <span class=\"_ _24\"> </span>po<span class=\"_ _2\"></span>r referencia al valor razonable de los instrumentos de patrimonio entregados.  Las entregas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>instrumentos <span class=\"_ _2\"></span>de patrimonio <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>contraprestaci\u00f3n <span class=\"_ _2\"></span>de los <span class=\"_ _2\"></span>servicios <span class=\"_ _2\"></span>prestados <span class=\"_ _2\"></span>por los <span class=\"_ _3\"></span>empleados <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>Grupo <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>terceros <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>sumi<span class=\"_ _2\"></span>nistran <span class=\"_ _3\"></span>servicios <span class=\"_ _1\"></span>similares <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>va<span class=\"_ _2\"></span>loran <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>referencia<span class=\"_ _4b\"> </span>al valor razonable de los instrumentos de patrimonio ofrec<span class=\"_ _0\"></span>idos. Pagos <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>empleados <span class=\"_ _9\"></span>basa<span class=\"_ _2\"></span>dos <span class=\"_ _5\"></span>en <span class=\"_ _9\"></span>acciones <span class=\"_ _9\"></span>liquidados <span class=\"_ _9\"></span>mediante <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>emisi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _5\"></span>instrumentos <span class=\"_ _9\"></span>de patrimonio Los <span class=\"_ _4\"> </span>pagos <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>empleados <span class=\"_ _24\"> </span>liquidados <span class=\"_ _4\"> </span>mediante <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>emisi\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>instrumentos <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>patrimonio <span class=\"_ _24\"> </span>se registran mediante la aplicaci\u00f3n de los siguientes criterios:<span class=\"_ _4b\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Si <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>instrumentos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _5\"></span>conc<span class=\"_ _0\"></span>edidos <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>convierten <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>irrevocables <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>forma </span></span>inmediata <span class=\"_ _3\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>momento <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>concesi\u00f3n, <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>servicios <span class=\"_ _1\"></span>recibidos <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>reconocen <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>cargo a resultados con el consiguiente aumento de patrimonio neto; \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Si los <span class=\"_ _2\"></span>instrumentos de patrimonio <span class=\"_ _2\"></span>concedidos se convierten en irr<span class=\"_ _2\"></span>evocables cuando los </span></span>empleados <span class=\"_ _9\"></span>completan <span class=\"_ _9\"></span>un <span class=\"_ _7\"></span>determinado <span class=\"_ _9\"></span>periodo <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>servicio, <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>servicios <span class=\"_ _7\"></span>recibidos <span class=\"_ _9\"></span>se reconocen <span class=\"_ _5\"></span>durante <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>ejercicio <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>irrevocabilidad <span class=\"_ _9\"></span>con <span class=\"_ _5\"></span>abono <span class=\"_ _9\"></span>a <span class=\"_ _5\"></span>cuentas <span class=\"_ _5\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>patrimonio neto. El <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>determina <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>razona<span class=\"_ _0\"></span>ble <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>instrumentos <span class=\"_ _6\"></span>concedidos <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>empleados <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>a fecha de concesi\u00f3n.  Las <span class=\"_ _7\"> </span>condiciones <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"> </span>mercado <span class=\"_ _8\"> </span>y <span class=\"_ _7\"> </span>otras <span class=\"_ _8\"> </span>condiciones <span class=\"_ _8\"> </span>no <span class=\"_ _8\"> </span>determinantes <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>la <span class=\"_ _4\"> </span>irrevocabilidad <span class=\"_ _7\"> </span>se<span class=\"_ _2\"></span> consideran <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>valoraci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>razonable <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>instrumento. <span class=\"_ _5\"></span>El <span class=\"_ _9\"></span>resto <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _5\"></span>condiciones para <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>irrevocabilidad, <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>consideran <span class=\"_ _24\"> </span>ajustando <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>n\u00famero <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>instrumentos <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>patrimonio incluidos <span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>determinaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>tr<span class=\"_ _2\"></span>ansacci\u00f3n, <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>forma <span class=\"_ _3\"></span>que <span class=\"_ _1\"></span>finalmente, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe reconocido por <span class=\"_ _0\"></span>los servicios recibidos se <span class=\"_ _0\"></span>base en el n\u00famer<span class=\"_ _0\"></span>o de instrumentos de<span class=\"_ _0\"></span> patrimonio que eventualmente <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>v<span class=\"_ _2\"></span>an <span class=\"_ _9\"></span>a <span class=\"_ _7\"> </span>consolidar. <span class=\"_ _7\"> </span>En <span class=\"_ _7\"></span>consecuencia, <span class=\"_ _7\"> </span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _9\"></span>reconoce <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>importe <span class=\"_ _7\"></span>por <span class=\"_ _9\"></span>los servicios <span class=\"_ _6\"></span>recibidos <span class=\"_ _5\"></span>dura<span class=\"_ _0\"></span>nte <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>para <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>irrevocabilidad, <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>mejor <span class=\"_ _5\"></span>estimaci\u00f3n del n\u00famero de <span class=\"_ _0\"></span>instrumentos que <span class=\"_ _0\"></span>se van a consolidar <span class=\"_ _0\"></span>y dicha estimaci\u00f3n <span class=\"_ _0\"></span>se revisa en funci\u00f3n <span class=\"_ _0\"></span>de los derechos que se espera que consoliden.  Una vez <span class=\"_ _2\"></span>reconocidos los <span class=\"_ _2\"></span>servicios recibidos y <span class=\"_ _2\"></span>el c<span class=\"_ _2\"></span>orrespondiente aumento de <span class=\"_ _2\"></span>patrimonio neto,<span class=\"_ _2\"></span> no <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>realizan <span class=\"_ _24\"> </span>ajustes <span class=\"_ _24\"> </span>a<span class=\"_ _2\"></span>dicionales <span class=\"_ _24\"> </span>al <span class=\"_ _24\"> </span>patrimonio <span class=\"_ _24\"> </span>neto <span class=\"_ _24\"> </span>tras <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>fecha <span class=\"_ _24\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _24\"> </span>irrevocabilidad, <span class=\"_ _24\"> </span>sin perjuicio de realizar las correspondientes rec<span class=\"_ _0\"></span>lasificaciones en patrimonio n<span class=\"_ _2\"></span>eto.  Si <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>retiene <span class=\"_ _5\"></span>instrumentos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>patrimonio <span class=\"_ _5\"></span>para <span class=\"_ _6\"></span>ha<span class=\"_ _2\"></span>cer <span class=\"_ _5\"></span>efectivo <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>pago <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Hacienda P\u00fablica <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"> </span>impuesto <span class=\"_ _7\"> </span>sobre <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>renta <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>empleado, <span class=\"_ _9\"></span>el <span class=\"_ _8\"> </span>plan <span class=\"_ _7\"></span>se <span class=\"_ _7\"> </span>trata <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>su <span class=\"_ _7\"> </span>totalidad <span class=\"_ _7\"> </span>como liquidado <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>instrumentos <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>patrimonio, <span class=\"_ _2\"></span>salvo <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>parte <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>inst<span class=\"_ _2\"></span>rumentos <span class=\"_ _6\"></span>retenidos <span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>e exceden del valor razonable de la obligaci\u00f3n tributaria. Efecto fiscal De <span class=\"_ _7\"></span>acuerdo <span class=\"_ _9\"></span>con <span class=\"_ _8\"> </span>la <span class=\"_ _7\"></span>legislaci\u00f3n <span class=\"_ _7\"> </span>fiscal <span class=\"_ _7\"> </span>vigente <span class=\"_ _8\"> </span>en <span class=\"_ _7\"> </span>Espa\u00f1a, <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>pagos <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>em<span class=\"_ _2\"></span>pleados <span class=\"_ _7\"></span>basados <span class=\"_ _7\"></span>en acciones <span class=\"_ _8\"> </span>son <span class=\"_ _4\"> </span>deducibles <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>impuesto <span class=\"_ _4\"> </span>sobre <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>ganancias <span class=\"_ _4\"> </span>por <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>v<span class=\"_ _2\"></span>alor <span class=\"_ _4\"> </span>intr\u00ednseco <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>las<span class=\"_ _2\"></span> opciones <span class=\"_ _5\"></span>sobre <span class=\"_ _5\"></span>acciones <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>momento <span class=\"_ _9\"></span>que <span class=\"_ _5\"></span>son <span class=\"_ _5\"></span>ejercitadas, <span class=\"_ _5\"></span>surgiendo <span class=\"_ _5\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>consecuencia <span class=\"_ _5\"></span>una diferencia temporaria deducible por la dife<span class=\"_ _0\"></span>rencia existente entre el importe que las autoridades fiscales <span class=\"_ _9\"></span>van <span class=\"_ _7\"> </span>a <span class=\"_ _7\"></span>permitir <span class=\"_ _9\"></span>como <span class=\"_ _7\"> </span>deducci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>un <span class=\"_ _7\"> </span>fu<span class=\"_ _2\"></span>turo <span class=\"_ _9\"></span>y <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>valor <span class=\"_ _9\"></span>contabl<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>nulo <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>pagos basados <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>acciones. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>estima <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>cierre <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>ejercicio <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>deducci\u00f3n <span class=\"_ _2\"></span>fiscal <span class=\"_ _6\"></span>futura en <span class=\"_ _2\"></span>bas<span class=\"_ _2\"></span>e al <span class=\"_ _1\"></span>precio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>acciones <span class=\"_ _1\"></span>en dicho <span class=\"_ _3\"></span>momento. <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>deducci\u00f3n <span class=\"_ _1\"></span>fiscal se<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>reconoce <span class=\"_ _3\"></span>como<span class=\"_ _2\"></span> impuesto <span class=\"_ _2\"></span>sobre <span class=\"_ _6\"></span>las <span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>anancias <span class=\"_ _2\"></span>corriente <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>dife<span class=\"_ _2\"></span>rido <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>contrapartida <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>resu<span class=\"_ _2\"></span>ltados, <span class=\"_ _2\"></span>registrando cualquier exceso en cuentas de patrimonio neto. n<span class=\"lsa\">) </span>Subvenciones, Donaciones y Legados<span class=\"_ _4b\"> </span>Las <span class=\"_ _5\"></span>subvenciones <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>reconocen <span class=\"_ _5\"></span>cu<span class=\"_ _2\"></span>ando <span class=\"_ _5\"></span>existe <span class=\"_ _9\"></span>una <span class=\"_ _5\"></span>seguridad <span class=\"_ _9\"></span>razonable <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>recibir\u00e1 <span class=\"_ _5\"></span>la subvenci\u00f3n  y <span class=\"_ _1c\"> </span>se  cumplir\u00e1n  todas <span class=\"_ _1c\"> </span>las  condicion<span class=\"_ _2\"></span>es  impuestas.  Cuando <span class=\"_ _1c\"> </span>la  subven<span class=\"_ _2\"></span>ci\u00f3n  est\u00e1 relacionada con <span class=\"_ _2\"></span>una parti<span class=\"_ _2\"></span>da de <span class=\"_ _2\"></span>gastos, <span class=\"_ _2\"></span>se reconoce <span class=\"_ _2\"></span>como ingreso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>forma sistem\u00e1t<span class=\"_ _2\"></span>ica durante el <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>regis<span class=\"_ _2\"></span>tran <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>rel<span class=\"_ _2\"></span>acionados, <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>subv<span class=\"_ _2\"></span>enci\u00f3n <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>ha <span class=\"_ _0\"></span>otorgado como <span class=\"_ _6\"></span>compensaci\u00f3n. <span class=\"_ _5\"></span>Cuando <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>subvenci\u00f3n <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _5\"></span>relacionada <span class=\"_ _6\"></span>con <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>activo, <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>registra <span class=\"_ _5\"></span>como ingreso linealmente durante la vida \u00fatil esperada del activo correspondiente.<span class=\"_ _4b\"> </span>Cuando <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _1\"></span>recibe <span class=\"_ _3\"></span>subvenciones <span class=\"_ _3\"></span>mediante <span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>ctivos <span class=\"_ _3\"></span>no <span class=\"_ _1\"></span>monetarios, <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>activo <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>subvenci\u00f3n se <span class=\"_ _2\"></span>contabilizan <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>nominal <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>regist<span class=\"_ _2\"></span>rando li<span class=\"_ _2\"></span>nealmente <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>estado <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>resultados durante la vida \u00fatil del activo, en base a su patr\u00f3n de consumo. La <span class=\"_ _1c\"> </span>NIC <span class=\"_ _1c\"> </span>20.24 <span class=\"_ _1d\"> </span>permite <span class=\"_ _1c\"> </span>dos <span class=\"_ _1c\"> </span>maneras <span class=\"_ _1c\"> </span>alternativas <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>presentar <span class=\"_ _1c\"> </span>las <span class=\"_ _1d\"> </span>subvenciones <span class=\"_ _1c\"> </span>oficiales relacionadas <span class=\"_ _1\"></span>con los <span class=\"_ _1\"></span>activos. El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>ha optado <span class=\"_ _1\"></span>por pre<span class=\"_ _0\"></span>sentar <span class=\"_ _1\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>subvenci<span class=\"_ _2\"></span>ones <span class=\"_ _1\"></span>en el <span class=\"_ _1\"></span>estado <span class=\"_ _0\"></span>de situaci\u00f3n <span class=\"_ _20\"> </span>financiera <span class=\"_ _20\"> </span>como <span class=\"_ _20\"> </span>ingresos <span class=\"_ _23\"> </span>diferidos <span class=\"_ _20\"> </span>y <span class=\"_ _20\"> </span>reconoci\u00e9ndolas <span class=\"_ _20\"> </span>sistem\u00e1ticamente <span class=\"_ _20\"> </span>como ingresos durante la vida \u00fatil del activo. o<span class=\"lsa\">) </span>Subvenciones de Tipo de Inter\u00e9s Las <span class=\"_ _5\"></span>sociedades <span class=\"_ _5\"></span>tienen <span class=\"_ _5\"></span>concedidos <span class=\"_ _5\"></span>pr\u00e9stamos <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>Entidades <span class=\"_ _5\"></span>u <span class=\"_ _9\"></span>Organismos <span class=\"_ _5\"></span>P\u00fablicos, <span class=\"_ _9\"></span>a <span class=\"_ _5\"></span>tipo <span class=\"_ _9\"></span>de inter\u00e9s <span class=\"_ _2\"></span>cero <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>nferior <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>rcado. <span class=\"_ _2\"></span>Como <span class=\"_ _2\"></span>consecuencia <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>ello <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _2\"></span>de la <span class=\"_ _3\"></span>normativa <span class=\"_ _1\"></span>contable <span class=\"_ _1\"></span>vigente, <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>Sociedades <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>procedido <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>actualizar <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>mismos,<span class=\"_ _2\"></span> tomando <span class=\"_ _2\"></span>como <span class=\"_ _6\"></span>referencia <span class=\"_ _2\"></span>su <span class=\"_ _6\"></span>coste <span class=\"_ _2\"></span>medio <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>financiaci\u00f3n. <span class=\"_ _2\"></span>El <span class=\"_ _6\"></span>efecto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>actualizaci\u00f3n <span class=\"_ _2\"></span>inicial se <span class=\"_ _2\"></span>registra <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>base <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>N<span class=\"_ _2\"></span>IC <span class=\"_ _2\"></span>20 <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>ingr<span class=\"_ _2\"></span>eso <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>iferido <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>econoce <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>resultados <span class=\"_ _6\"></span>sobre una base sistem\u00e1tica a lo largo de la vida \u00fatil del correspondiente activo al que se relaciona. Los pasivos <span class=\"_ _0\"></span>financieros que incorporan ayuda<span class=\"_ _0\"></span>s impl\u00edcitas en <span class=\"_ _0\"></span>forma de la a<span class=\"_ _0\"></span>plicaci\u00f3n de tipos de inter\u00e9s <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>ebajo <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>mercado <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>econocen <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>momento <span class=\"_ _2\"></span>inicial <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable. <span class=\"_ _2\"></span>La<span class=\"_ _2\"></span> diferencia <span class=\"_ _1\"></span>entre dicho <span class=\"_ _1\"></span>val<span class=\"_ _2\"></span>or, <span class=\"_ _0\"></span>ajustado <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>su caso <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>misi\u00f3n de<span class=\"_ _1\"></span>l pasivo fina<span class=\"_ _0\"></span>nciero y el <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>recibido, se <span class=\"_ _2\"></span>registra como <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>subvenci\u00f3n <span class=\"_ _2\"></span>oficial atendiendo <span class=\"_ _2\"></span>a la <span class=\"_ _2\"></span>naturaleza de <span class=\"_ _2\"></span>la subvenci\u00f3n concedida. p<span class=\"lsa\">) </span>Retribuciones a empleados a corto plazo Las <span class=\"_ _0\"></span>retribuciones <span class=\"_ _0\"></span>a e<span class=\"_ _0\"></span>mpleados <span class=\"_ _0\"></span>a c<span class=\"_ _0\"></span>orto <span class=\"_ _0\"></span>plazo son <span class=\"_ _1\"></span>remuneraciones a <span class=\"_ _1\"></span>los empleados, dife<span class=\"_ _0\"></span>rentes <span class=\"_ _0\"></span>de las indemnizaciones por ce<span class=\"_ _0\"></span>se, cuyo pago se e<span class=\"_ _0\"></span>spera liquidar \u00edntegramente antes de los 12 meses siguientes <span class=\"_ _6\"></span>al <span class=\"_ _2\"></span>cierre <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ej<span class=\"_ _2\"></span>ercicio <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>empleados <span class=\"_ _6\"></span>hayan <span class=\"_ _6\"></span>prestado<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>servicios <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>es otorgan las retribuciones. Las <span class=\"_ _6\"></span>retribuciones <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>empleados <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>corto <span class=\"_ _5\"></span>plazo <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>reclasifican <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>largo <span class=\"_ _6\"></span>plazo, <span class=\"_ _5\"></span>si <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>modifican <span class=\"_ _6\"></span>las caracter\u00edsticas <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>retribuciones <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>produce <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>cambio <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>temporal <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>expectativas de la liquidaci\u00f3n. El <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>reconoce <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>coste <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>sperado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>retribuciones <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>corto <span class=\"_ _5\"></span>plazo <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>permisos remunerados <span class=\"_ _8\"> </span>cuyos <span class=\"_ _8\"> </span>derechos <span class=\"_ _4\"> </span>se <span class=\"_ _8\"> </span>van <span class=\"_ _4\"> </span>acumulando, <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>medida <span class=\"_ _4\"> </span>que <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>empleados <span class=\"_ _7\"> </span>prestan <span class=\"_ _4\"> </span>los servicios <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>les <span class=\"_ _6\"></span>otorgan <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>derecho <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>perc<span class=\"_ _2\"></span>epci\u00f3n. <span class=\"_ _6\"></span>Si <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>permisos <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>ac<span class=\"_ _2\"></span>umulativos, <span class=\"_ _6\"></span>el gasto se reconoce a medida que se producen los permisos. El <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"> </span>reconoce <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>coste <span class=\"_ _4\"> </span>esperado <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _24\"> </span>participaci\u00f3n <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>ganancias <span class=\"_ _4\"> </span>o <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>los <span class=\"_ _4\"> </span>planes <span class=\"_ _4\"> </span>de incentivos  a <span class=\"_ _1c\"> </span>trabajadores  cuando <span class=\"_ _1c\"> </span>existe  una <span class=\"_ _1c\"> </span>obligaci\u00f3n  presente, <span class=\"_ _1c\"> </span>legal  o <span class=\"_ _1c\"> </span>impl\u00edcita  como consecuencia <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>su<span class=\"_ _2\"></span>cesos <span class=\"_ _7\"> </span>pasados <span class=\"_ _8\"> </span>y <span class=\"_ _7\"> </span>se <span class=\"_ _8\"> </span>puede <span class=\"_ _8\"> </span>realizar <span class=\"_ _7\"> </span>una <span class=\"_ _7\"> </span>estimaci\u00f3n <span class=\"_ _8\"> </span>fia<span class=\"_ _2\"></span>ble <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>va<span class=\"_ _2\"></span>lor <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>la obligaci\u00f3n.<span class=\"_ _4b\"> </span>q<span class=\"lsa\">) </span>Informaci\u00f3n financiera por segmentos Un <span class=\"_ _3\"></span>segmento <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>explotac<span class=\"_ _2\"></span>i\u00f3n <span class=\"_ _1\"></span>es <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>compon<span class=\"_ _2\"></span>ente <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _1\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>des<span class=\"_ _2\"></span>arrolla <span class=\"_ _3\"></span>acti<span class=\"_ _2\"></span>vidades <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>negocio<span class=\"_ _2\"></span> de <span class=\"_ _1c\"> </span>las <span class=\"_ _1c\"> </span>que <span class=\"_ _1d\"> </span>puede <span class=\"_ _1d\"> </span>obtener <span class=\"_ _1c\"> </span>ingresos <span class=\"_ _1d\"> </span>ordinarios <span class=\"_ _1c\"> </span>e <span class=\"_ _1d\"> </span>incurrir <span class=\"_ _1c\"> </span>en<span class=\"_ _2\"></span> <span class=\"_ _1c\"> </span>gastos, <span class=\"_ _1d\"> </span>cuyos <span class=\"_ _1c\"> </span>resultados <span class=\"_ _1c\"> </span>d<span class=\"_ _2\"></span>e explotaci\u00f3n <span class=\"_ _2\"></span>son <span class=\"_ _2\"></span>revisados <span class=\"_ _6\"></span>de fo<span class=\"_ _2\"></span>rma <span class=\"_ _2\"></span>regular <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>m\u00e1xima <span class=\"_ _2\"></span>autoridad <span class=\"_ _2\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>tom<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>decisiones de <span class=\"_ _9\"></span>explotaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _9\"></span>Grup<span class=\"_ _2\"></span>o, <span class=\"_ _9\"></span>para <span class=\"_ _7\"></span>decidir <span class=\"_ _9\"></span>sobre <span class=\"_ _9\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>recursos <span class=\"_ _9\"></span>que <span class=\"_ _7\"></span>deben <span class=\"_ _9\"></span>asignarse <span class=\"_ _7\"></span>al <span class=\"_ _9\"></span>segmento<span class=\"_ _4b\"> </span>evaluar  su <span class=\"_ _1c\"> </span>r<span class=\"_ _2\"></span>endimiento <span class=\"_ _1c\"> </span>y <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>relaci\u00f3n  con <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>cual <span class=\"_ _1c\"> </span>se <span class=\"_ _1c\"> </span>dispone <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>informaci\u00f3n <span class=\"_ _1c\"> </span>financiera diferenciada. r<span class=\"lsa\">) </span>Combinaciones de Negocios En las <span class=\"_ _0\"></span>combinaciones <span class=\"_ _0\"></span>de negocios, el <span class=\"_ _0\"></span>Grupo aplica el <span class=\"_ _0\"></span>m\u00e9todo de <span class=\"_ _1\"></span>adquisici\u00f3<span class=\"_ _2\"></span>n de acuerdo con <span class=\"_ _1\"></span>la<span class=\"_ _2\"></span> NIIF 3 \u201cCombinaciones de negocios\u201d<span class=\"ff2\">. </span>El Grupo, a la <span class=\"_ _2\"></span>fecha de a<span class=\"_ _2\"></span>dquisici\u00f3n de una <span class=\"_ _2\"></span>combinaci\u00f3n de negocios procedente de <span class=\"_ _2\"></span>una fusi\u00f3n<span class=\"_ _2\"></span> o escisi\u00f3n o de la adquisic<span class=\"_ _0\"></span>i\u00f3n de todos o parte de l<span class=\"_ _0\"></span>os elementos patrimoniales de una soc<span class=\"_ _0\"></span>iedad, registran la totalidad de los activos adquiridos y los pasivos asumidos, as\u00ed<span class=\"_ _2\"></span> como, en su <span class=\"_ _2\"></span>caso, la diferencia entre el valor de dichos activos y pasivos y el coste de la combinaci\u00f3n de ne<span class=\"_ _0\"></span>gocios. La <span class=\"_ _9\"></span>fecha <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>adquisici\u00f3n <span class=\"_ _7\"></span>es <span class=\"_ _9\"></span>aqu\u00e9lla <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>adquiere <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>control <span class=\"_ _9\"></span>del <span class=\"_ _7\"></span>negocio <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>negocios<span class=\"_ _2\"></span> adquiridos. Se <span class=\"_ _0\"></span>considera como fe<span class=\"_ _0\"></span>cha de a<span class=\"_ _0\"></span>dquisici\u00f3n y toma <span class=\"_ _1\"></span>de control m\u00e1s habitual <span class=\"_ _0\"></span>la fecha <span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>n la <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>firma <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>contrato <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>compraventa <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>resuelto <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>forma <span class=\"_ _2\"></span>positiva, <span class=\"_ _6\"></span>si <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>hubiera, las posibles condiciones suspensivas.  El coste de una combinaci\u00f3n de negocios corresponde a la suma de: a)<span class=\"ff4 ls0\"> <span class=\"_ _31\"> </span><span class=\"ff2\">Los <span class=\"_ _1\"></span>valores <span class=\"_ _1\"></span>razonables, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>adquisici\u00f3n, <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _1\"></span>entregados, <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>pasivos<span class=\"_ _2\"></span> </span></span>incurridos <span class=\"_ _8\"> </span>o <span class=\"_ _24\"> </span>asumidos <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>inst<span class=\"_ _2\"></span>rumentos <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>patrimonio <span class=\"_ _4\"> </span>emitidos <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>camb<span class=\"_ _2\"></span>io <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los negocios adquiridos. La contraprestac<span class=\"_ _0\"></span>i\u00f3n entregada, excluye cualquier <span class=\"_ _0\"></span>desembolso que no forma <span class=\"_ _8\"> </span>parte <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>intercambio <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>negocio <span class=\"_ _4\"> </span>adquirido. <span class=\"_ _4\"> </span>Los <span class=\"_ _4\"> </span>costes <span class=\"_ _8\"> </span>relacionados <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>la<span class=\"_ _2\"></span> adquisici\u00f3n se reconocen como gasto a medida que se incurren. b)<span class=\"ff4\"> <span class=\"_ _2b\"> </span></span>El valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>de cualquier c<span class=\"_ _0\"></span>ontraprestaci\u00f3n adicional que <span class=\"_ _0\"></span>dependa de<span class=\"_ _0\"></span> eventos futur<span class=\"_ _0\"></span>os o <span class=\"_ _9\"></span>del <span class=\"_ _7\"> </span>cumplimiento <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>ciertas <span class=\"_ _9\"></span>condiciones, <span class=\"_ _7\"> </span>salvo <span class=\"_ _7\"></span>que <span class=\"_ _9\"></span>la <span class=\"_ _7\"> </span>contraprestaci\u00f3n <span class=\"_ _9\"></span>diera <span class=\"_ _7\"></span>lugar <span class=\"_ _9\"></span>al reconocimiento <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>contingente <span class=\"_ _3\"></span>que <span class=\"_ _1\"></span>motivase <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>registro <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>ingreso<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>cuenta de <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>ganancias <span class=\"_ _6\"></span>consolidada, <span class=\"_ _5\"></span>en <span class=\"_ _2\"></span>cuyo <span class=\"_ _5\"></span>ca<span class=\"_ _0\"></span>so, <span class=\"_ _6\"></span>dicho <span class=\"_ _5\"></span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>valora <span class=\"_ _6\"></span>deduciendo <span class=\"_ _6\"></span>la diferencia <span class=\"_ _3\"></span>negativa, <span class=\"_ _1\"></span>inicialmente <span class=\"_ _1\"></span>calculada, <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>im<span class=\"_ _2\"></span>porte <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>razonable. <span class=\"_ _1\"></span>Si <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe de <span class=\"_ _1\"></span>dicha diferencia <span class=\"_ _1\"></span>negativa <span class=\"_ _0\"></span>fuera <span class=\"_ _1\"></span>sup<span class=\"_ _2\"></span>erior <span class=\"_ _1\"></span>al valor <span class=\"_ _1\"></span>tot<span class=\"_ _2\"></span>al <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _1\"></span>inm<span class=\"_ _2\"></span>ovilizado <span class=\"_ _1\"></span>intangible, dicho activo <span class=\"_ _1c\"> </span>no <span class=\"_ _1c\"> </span>se <span class=\"_ _1c\"> </span>registra. <span class=\"_ _1c\"> </span>La <span class=\"_ _1c\"> </span>contraprestaci\u00f3n  con<span class=\"_ _2\"></span>tingente <span class=\"_ _1c\"> </span>se  clasifica <span class=\"_ _1c\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _1c\"> </span>acuerdo <span class=\"_ _1c\"> </span>a  las condiciones <span class=\"_ _9\"></span>contractuales <span class=\"_ _9\"></span>subyacentes <span class=\"_ _9\"></span>como <span class=\"_ _7\"></span>activo <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>pasivo <span class=\"_ _7\"></span>financiero, <span class=\"_ _9\"></span>instrumento <span class=\"_ _7\"></span>de patrimonio <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>provisi\u00f3n. En <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>medida <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>que <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>variaciones <span class=\"_ _1\"></span>posteriores <span class=\"_ _0\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>razonable de <span class=\"_ _7\"></span>un <span class=\"_ _7\"> </span>activo <span class=\"_ _7\"> </span>o <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>p<span class=\"_ _2\"></span>asivo <span class=\"_ _7\"> </span>financiero <span class=\"_ _7\"> </span>no <span class=\"_ _7\"> </span>se <span class=\"_ _8\"> </span>correspondan <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>un <span class=\"_ _7\"> </span>ajuste <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e valoraci\u00f3n, se reconocen en resultados. La <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>ontraprestaci\u00f3n <span class=\"_ _23\"> </span>contingente <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>lasificada <span class=\"_ _23\"> </span>como <span class=\"_ _1d\"> </span>patrimonio <span class=\"_ _23\"> </span>neto <span class=\"_ _23\"> </span>no <span class=\"_ _23\"> </span>e<span class=\"_ _0\"></span>s <span class=\"_ _23\"> </span>objeto <span class=\"_ _1d\"> </span>de<span class=\"_ _2\"></span> actualizaci\u00f3n <span class=\"_ _9\"></span>post<span class=\"_ _2\"></span>erior, <span class=\"_ _7\"></span>reconociendo <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>liquidaci\u00f3n <span class=\"_ _8\"> </span>igualmente <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>patrim<span class=\"_ _2\"></span>onio <span class=\"_ _7\"> </span>neto. <span class=\"_ _7\"> </span>La contraprestaci\u00f3n <span class=\"_ _8\"> </span>contingente <span class=\"_ _8\"> </span>clasificada <span class=\"_ _4\"> </span>como <span class=\"_ _8\"> </span>provisi\u00f3n, <span class=\"_ _4\"> </span>se <span class=\"_ _8\"> </span>reconoce <span class=\"_ _8\"> </span>po<span class=\"_ _2\"></span>steriormente <span class=\"_ _8\"> </span>a valor <span class=\"_ _1\"></span>razonable <span class=\"_ _0\"></span>con <span class=\"_ _1\"></span>cambios en <span class=\"_ _1\"></span>resultados. <span class=\"_ _1\"></span>Los pasivos <span class=\"_ _1\"></span>contingentes <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>reconocen <span class=\"_ _1\"></span>hasta su liquidaci\u00f3n, <span class=\"_ _5\"></span>canc<span class=\"_ _0\"></span>elaci\u00f3n <span class=\"_ _5\"></span>o <span class=\"_ _6\"></span>expiraci\u00f3n <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>mayor <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>inicialme<span class=\"_ _0\"></span>nte <span class=\"_ _5\"></span>rec<span class=\"_ _0\"></span>onocido, menos <span class=\"_ _7\"></span>los <span class=\"_ _7\"> </span>importes <span class=\"_ _7\"> </span>que <span class=\"_ _8\"> </span>deban <span class=\"_ _7\"></span>imputarse <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>resu<span class=\"_ _2\"></span>ltados <span class=\"_ _7\"></span>consolidados <span class=\"_ _7\"></span>seg\u00fan <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>norma <span class=\"_ _4\"> </span>de valoraci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>ingresos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>contratos <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>clientes <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>importe <span class=\"_ _5\"></span>resultante <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>norma <span class=\"_ _5\"></span>de valoraci\u00f3n de provisiones.<span class=\"_ _4b\"> </span>En <span class=\"_ _7\"></span>la <span class=\"_ _7\"> </span>fecha <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>adquisici\u00f3n, <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>activos <span class=\"_ _7\"> </span>identifica<span class=\"_ _2\"></span>bles <span class=\"_ _7\"> </span>adquiridos <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>p<span class=\"_ _2\"></span>asivos <span class=\"_ _7\"> </span>asumidos <span class=\"_ _8\"> </span>se registran, con car\u00e1cter ge<span class=\"_ _2\"></span>neral, por su valor <span class=\"_ _2\"></span>razonable siempre y <span class=\"_ _2\"></span>cuando dicho valor <span class=\"_ _2\"></span>razonable pueda <span class=\"_ _1c\"> </span>ser <span class=\"_ _1c\"> </span>medido <span class=\"_ _1d\"> </span>con <span class=\"_ _1d\"> </span>suficiente <span class=\"_ _1c\"> </span>fiabilidad. <span class=\"_ _1c\"> </span>Los <span class=\"_ _1d\"> </span>pasivos <span class=\"_ _1c\"> </span>asumidos <span class=\"_ _1d\"> </span>incl<span class=\"_ _2\"></span>uyen <span class=\"_ _1c\"> </span>los <span class=\"_ _1d\"> </span>pasivos contingentes <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>medi<span class=\"_ _2\"></span>da <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>representen <span class=\"_ _9\"></span>obligaciones <span class=\"_ _9\"></span>pres<span class=\"_ _2\"></span>entes <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>surjan <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>sucesos pasados y su valor razonable pueda ser medido con fiabilidad.<span class=\"_ _4b\"> </span>Se exce<span class=\"_ _0\"></span>pt\u00faa de la <span class=\"_ _0\"></span>aplicaci\u00f3n de e<span class=\"_ _0\"></span>ste criterio a <span class=\"_ _0\"></span>los activos no <span class=\"_ _0\"></span>corrientes o <span class=\"_ _1\"></span>gru<span class=\"_ _2\"></span>pos enajenables <span class=\"_ _0\"></span>de los <span class=\"_ _2\"></span>elementos que <span class=\"_ _2\"></span>se clas<span class=\"_ _2\"></span>ifiquen como <span class=\"_ _2\"></span>mantenidos <span class=\"_ _2\"></span>para la <span class=\"_ _2\"></span>venta, <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>pasivos por <span class=\"_ _2\"></span>retribuciones a <span class=\"_ _6\"></span>largo <span class=\"_ _6\"></span>plazo <span class=\"_ _6\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>prestaci\u00f3n <span class=\"_ _5\"></span>definida, <span class=\"_ _2\"></span>las <span class=\"_ _5\"></span>transacciones <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>pago<span class=\"_ _2\"></span>s <span class=\"_ _6\"></span>basados <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>instrumentos <span class=\"_ _6\"></span>de patrimonio, los activos y pasivos por impuesto diferido y los <span class=\"_ _2\"></span>activos intangibles surgidos de l<span class=\"_ _2\"></span>a adquisici\u00f3n de derechos previamente otorgados. Los <span class=\"_ _6\"></span>activos <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>pasivos <span class=\"_ _6\"></span>asumidos <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>clasifican <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>designan <span class=\"_ _6\"></span>para <span class=\"_ _2\"></span>su <span class=\"_ _6\"></span>valoraci\u00f3n <span class=\"_ _6\"></span>posterior <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>la base <span class=\"_ _20\"> </span>de <span class=\"_ _27\"> </span>los <span class=\"_ _27\"> </span>acuerdos <span class=\"_ _27\"> </span>contractuales, <span class=\"_ _27\"> </span>condiciones <span class=\"_ _27\"> </span>econ\u00f3micas, <span class=\"_ _27\"> </span>pol\u00edticas <span class=\"_ _27\"> </span>contables <span class=\"_ _27\"> </span>y <span class=\"_ _27\"> </span>de explotaci\u00f3n y <span class=\"_ _2\"></span>otras <span class=\"_ _2\"></span>condiciones existentes <span class=\"_ _2\"></span>en la <span class=\"_ _2\"></span>fecha de <span class=\"_ _2\"></span>adquisici\u00f3n, except<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>contratos <span class=\"_ _2\"></span>de arrendamiento en los que el negocio adquirido es el arrendador y<span class=\"_ _0\"></span> de seguros. El <span class=\"_ _20\"> </span>exceso <span class=\"_ _20\"> </span>existente <span class=\"_ _27\"> </span>entre <span class=\"_ _27\"> </span>la <span class=\"_ _20\"> </span>contraprestaci\u00f3n <span class=\"_ _27\"> </span>entregada, <span class=\"_ _20\"> </span>m\u00e1s <span class=\"_ _27\"> </span>el <span class=\"_ _20\"> </span>va<span class=\"_ _2\"></span>lor <span class=\"_ _20\"> </span>asignado <span class=\"_ _27\"> </span>a <span class=\"_ _20\"> </span>las participaciones <span class=\"_ _24\"> </span>no  dominantes <span class=\"_ _1e\"> </span>y  e<span class=\"_ _0\"></span>l  importe<span class=\"_ _0\"></span> <span class=\"_ _1e\"> </span>neto  de <span class=\"_ _24\"> </span>los  activos <span class=\"_ _24\"> </span>adquiridos  y <span class=\"_ _1e\"> </span>los  pasivos asumidos, <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>registra <span class=\"_ _6\"></span>como <span class=\"_ _5\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comercio. <span class=\"_ _6\"></span>En <span class=\"_ _5\"></span>su <span class=\"_ _6\"></span>caso, <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>defecto, <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>espu\u00e9s <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>evaluar <span class=\"_ _5\"></span>el importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>contraprestaci\u00f3n <span class=\"_ _1\"></span>entregada, el <span class=\"_ _1\"></span>valor asignado <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>las participaciones <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>dominantes y <span class=\"_ _7\"></span>la <span class=\"_ _7\"> </span>identificaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"> </span>val<span class=\"_ _2\"></span>oraci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>los <span class=\"_ _8\"> </span>activos <span class=\"_ _7\"> </span>n<span class=\"_ _2\"></span>etos <span class=\"_ _8\"> </span>adquiridos <span class=\"_ _7\"></span>se <span class=\"_ _7\"> </span>reconoce <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>una <span class=\"_ _7\"> </span>pa<span class=\"_ _2\"></span>rtida separada de la cuenta de resultados consolidada. Si la <span class=\"_ _1\"></span>combinaci\u00f3n de <span class=\"_ _1\"></span>negocios <span class=\"_ _0\"></span>s\u00f3lo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>puede <span class=\"_ _1\"></span>determinar de <span class=\"_ _1\"></span>forma provisional, <span class=\"_ _1\"></span>los activos <span class=\"_ _1\"></span>netos identificables <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>registran <span class=\"_ _2\"></span>inicialmente <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>sus <span class=\"_ _2\"></span>valores <span class=\"_ _2\"></span>provisionales, <span class=\"_ _2\"></span>reconociendo <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>ajustes<span class=\"_ _2\"></span> efectuados dura<span class=\"_ _0\"></span>nte el <span class=\"_ _0\"></span>ejercicio de <span class=\"_ _1\"></span>valoraci\u00f3n como si \u00e9stos<span class=\"_ _0\"></span> se <span class=\"_ _0\"></span>hubieran <span class=\"_ _0\"></span>conocido en <span class=\"_ _1\"></span>la fecha de adquisici\u00f3n,  reexpresando, <span class=\"_ _1c\"> </span>en  su <span class=\"_ _1c\"> </span>caso, <span class=\"_ _1c\"> </span>las  cifras <span class=\"_ _1c\"> </span>comparativas  del <span class=\"_ _1c\"> </span>ejercicio  anterior. <span class=\"_ _1c\"> </span>En cualquier <span class=\"_ _4\"> </span>caso, <span class=\"_ _24\"> </span>los <span class=\"_ _24\"> </span>ajustes <span class=\"_ _4\"> </span>a <span class=\"_ _24\"> </span>los <span class=\"_ _24\"> </span>valores <span class=\"_ _4\"> </span>p<span class=\"_ _2\"></span>rovisionales <span class=\"_ _4\"> </span>\u00fanicamente <span class=\"_ _24\"> </span>incorporan <span class=\"_ _24\"> </span>informaci\u00f3n relativa <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>he<span class=\"_ _2\"></span>chos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>circunstancias <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>e<span class=\"_ _2\"></span>xist\u00edan <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _2\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>adquisici\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>que, <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>haber<span class=\"_ _2\"></span> sido conocidos, hubieran afectado a los importes reconocidos en dic<span class=\"_ _0\"></span>ha fecha.<span class=\"_ _2\"></span> Transcurrido <span class=\"_ _2\"></span>dicho <span class=\"_ _6\"></span>periodo, <span class=\"_ _6\"></span>s\u00f3lo <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>realizan <span class=\"_ _2\"></span>ajustes <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>valoraci\u00f3n <span class=\"_ _6\"></span>inicial <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>correcci\u00f3n de error.  El <span class=\"_ _8\"> </span>beneficio <span class=\"_ _8\"> </span>pot<span class=\"_ _2\"></span>encial <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>las <span class=\"_ _8\"> </span>p\u00e9rdidas <span class=\"_ _4\"> </span>fiscales <span class=\"_ _8\"> </span>y<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>otros <span class=\"_ _4\"> </span>activos <span class=\"_ _8\"> </span>por <span class=\"_ _4\"> </span>impuesto <span class=\"_ _4\"> </span>diferido <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>la adquirida <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>registrados <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>no <span class=\"_ _7\"> </span>cumplir <span class=\"_ _9\"></span>los <span class=\"_ _7\"></span>criterios <span class=\"_ _5\"></span>para <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>reconocimiento <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _9\"></span>de adquisici\u00f3n, <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>contabiliza, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>medida <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>corresponda <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>u<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>ajuste <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ejercicio de valoraci\u00f3n, como un ingreso por impuesto sobre beneficios.  s<span class=\"lsa\">) </span>Estados de Flujos de Efectivo En <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>estado <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>consolidado <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>utilizan <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>siguientes <span class=\"_ _1\"></span>expresiones <span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>sentido que figura a continuaci\u00f3n:  Efectivo o Equivalentes: el <span class=\"_ _2\"></span>efectivo comprende tanto <span class=\"_ _2\"></span>la caja como los <span class=\"_ _2\"></span>dep\u00f3sitos bancarios a la vista. Los e<span class=\"_ _0\"></span>quivalentes a<span class=\"_ _0\"></span>l efec<span class=\"_ _0\"></span>tivo son instrumentos <span class=\"_ _0\"></span>financieros, <span class=\"_ _1\"></span>que forman parte de <span class=\"_ _0\"></span>la ge<span class=\"_ _0\"></span>sti\u00f3n normal <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la tesorer\u00eda<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>Grupo, <span class=\"_ _1\"></span>son convertibles en <span class=\"_ _1\"></span>efectivo, tienen <span class=\"_ _0\"></span>vencimientos iniciales <span class=\"_ _0\"></span>no superiores a tres meses y est\u00e1n sujetos a un riesgo poco significativo de cambios en su valor. Flujos de <span class=\"_ _2\"></span>Efectivo: <span class=\"_ _2\"></span>entradas <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>salidas de <span class=\"_ _2\"></span>efectivo <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>de otros <span class=\"_ _2\"></span>medios <span class=\"_ _2\"></span>equivalentes, <span class=\"_ _2\"></span>entendiendo<span class=\"_ _4b\"> </span>por <span class=\"_ _24\"> </span>\u00e9stos <span class=\"_ _24\"> </span>las <span class=\"_ _24\"> </span>inversiones <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>plazo <span class=\"_ _24\"> </span>inferior <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>tres <span class=\"_ _24\"> </span>meses <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>gran <span class=\"_ _24\"> </span>liquidez <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>bajo <span class=\"_ _24\"> </span>riesgo <span class=\"_ _24\"> </span>de alteraciones en su valor.  Actividades de<span class=\"_ _0\"></span> Explotaci\u00f3n: son las <span class=\"_ _1\"></span>actividades que constituyen <span class=\"_ _0\"></span>la princ<span class=\"_ _0\"></span>ipal fuente <span class=\"_ _0\"></span>de ingresos ordinarios <span class=\"_ _24\"> </span>del <span class=\"_ _24\"> </span>Grupo, <span class=\"_ _24\"> </span>as\u00ed  c<span class=\"_ _0\"></span>omo <span class=\"_ _24\"> </span>otras <span class=\"_ _24\"> </span>actividades <span class=\"_ _24\"> </span>que <span class=\"_ _24\"> </span>no <span class=\"_ _24\"> </span>pu<span class=\"_ _2\"></span>edan <span class=\"_ _24\"> </span>ser <span class=\"_ _24\"> </span>calificadas <span class=\"_ _24\"> </span>como <span class=\"_ _24\"> </span>d<span class=\"_ _2\"></span>e inversi\u00f3n o financiaci\u00f3n.<span class=\"_ _4b\"> </span>Actividades <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Inversi\u00f3n: <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>adquisici\u00f3n, <span class=\"_ _5\"></span>enajenaci\u00f3n <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>disposici\u00f3n <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>otros <span class=\"_ _5\"></span>medios <span class=\"_ _5\"></span>de<span class=\"_ _2\"></span> activos a largo plazo y otras inversiones no incluidas en el efectivo y sus equivalentes.  Actividades <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Financiaci\u00f3n<span class=\"_ _2\"></span>: <span class=\"_ _6\"></span>actividades <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>producen <span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>ambios <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>tam<span class=\"_ _2\"></span>a\u00f1o <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>composici\u00f3n<span class=\"_ _2\"></span> del patrimonio neto y de los pasivos de car\u00e1cter financiero.  El <span class=\"_ _7\"> </span>estado <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>flujos <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>efectivo <span class=\"_ _7\"> </span>incluye <span class=\"_ _8\"> </span>los <span class=\"_ _7\"> </span>flujo<span class=\"_ _2\"></span>s <span class=\"_ _7\"> </span>tot<span class=\"_ _2\"></span>ales <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>Grupo. <span class=\"_ _7\"> </span>Los <span class=\"_ _8\"> </span>flujos <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>efectivo atribuibles <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _2\"></span>operaciones <span class=\"_ _2\"></span>discontinuadas <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>presentan <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _2\"></span>separada <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>Nota <span class=\"_ _2\"></span>24, <span class=\"_ _2\"></span>de conformidad con la NIIF 5. t<span class=\"lsa\">) </span>Clasificaci\u00f3n Corriente-no Corriente El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>presenta los <span class=\"_ _3\"></span>activos y <span class=\"_ _3\"></span>pasivos <span class=\"_ _1\"></span>en el <span class=\"_ _3\"></span>estad<span class=\"_ _2\"></span>o <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>situaci\u00f3n financ<span class=\"_ _0\"></span>iera <span class=\"_ _1\"></span>consolidado <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>b<span class=\"_ _2\"></span>ase a la clasificaci\u00f3n de corrientes o no corrientes. Un activo se clasifica c<span class=\"_ _0\"></span>omo corriente cuando:<span class=\"_ _2\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _14\"> </span><span class=\"ff2\">S<span class=\"_ _2\"></span>e espera rea<span class=\"_ _0\"></span>lizarlo, venderlo o consumirlo, en el ciclo normal de explotaci\u00f3n;<span class=\"_ _2\"></span> </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _14\"> </span><span class=\"ff2\">S<span class=\"_ _2\"></span>e mantiene principalmente con fine<span class=\"_ _0\"></span>s de negociaci\u00f3n;<span class=\"_ _2\"></span> </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _14\"> </span><span class=\"ff2\">S<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>espera <span class=\"_ _5\"></span>realizarlo <span class=\"_ _6\"></span>dentro <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>doce <span class=\"_ _5\"></span>meses <span class=\"_ _6\"></span>sig<span class=\"_ _2\"></span>uientes <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>ejercicio <span class=\"_ _5\"></span>sobre <span class=\"_ _6\"></span>el </span></span>que se informa; o \u2022<span class=\"ff4\"> <span class=\"_ _14\"> </span><span class=\"ff2\">Es <span class=\"_ _20\"> </span>efectivo <span class=\"_ _20\"> </span>o <span class=\"_ _20\"> </span>equivalente <span class=\"_ _23\"> </span>de <span class=\"_ _20\"> </span>efectivo, <span class=\"_ _20\"> </span>a <span class=\"_ _23\"> </span>me<span class=\"_ _2\"></span>nos <span class=\"_ _20\"> </span>que <span class=\"_ _20\"> </span>tenga <span class=\"_ _23\"> </span>restricciones, <span class=\"_ _20\"> </span>para <span class=\"_ _20\"> </span>ser </span></span>intercambiado <span class=\"_ _1\"></span>o usado <span class=\"_ _0\"></span>para <span class=\"_ _1\"></span>can<span class=\"_ _2\"></span>celar <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>pasivo <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>menos <span class=\"_ _0\"></span>durante <span class=\"_ _1\"></span>los doce mese<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>partir <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> la fecha del ejercicio sobre el que se informa. El resto de los activos se clasifican como no corrientes. Un pasivo se clasifica como corriente cuando: \u2022<span class=\"ff4\"> <span class=\"_ _14\"> </span><span class=\"ff2\">S<span class=\"_ _2\"></span>e espera sea cancelado en el cic<span class=\"_ _0\"></span>lo normal de explotaci\u00f3n; </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _14\"> </span><span class=\"ff2\">S<span class=\"_ _2\"></span>e mantiene principalmente con fine<span class=\"_ _0\"></span>s de negociaci\u00f3n;<span class=\"_ _2\"></span> </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _14\"> </span><span class=\"ff2\">Debe <span class=\"_ _6\"></span>liquidarse <span class=\"_ _2\"></span>durante <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>doce <span class=\"_ _2\"></span>meses <span class=\"_ _6\"></span>siguientes <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>ejercicio <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>obre <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>se </span></span>informa; o \u2022<span class=\"ff4\"> <span class=\"_ _14\"> </span><span class=\"ff2\">No existe <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>derecho <span class=\"_ _0\"></span>incondicional para <span class=\"_ _1\"></span>aplazar su <span class=\"_ _0\"></span>cancelaci\u00f3n, <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>menos durante los <span class=\"_ _1\"></span>doce </span></span>meses siguientes a la fecha del ejercicio sobre el que se informa. El Grupo clasifica el resto de los pasivos como no corrie<span class=\"_ _0\"></span>ntes. Los  activos <span class=\"_ _1c\"> </span>y <span class=\"_ _1c\"> </span>pasivos <span class=\"_ _1c\"> </span>por  im<span class=\"_ _2\"></span>puestos  diferidos<span class=\"_ _2\"></span>  se <span class=\"_ _1c\"> </span>clasifican <span class=\"_ _1c\"> </span>como  a<span class=\"_ _2\"></span>ctivos  y <span class=\"_ _1c\"> </span>pasivos <span class=\"_ _1c\"> </span>no corrientes.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "a)<span class=\"ff1\"> <span class=\"_ _2b\"> </span></span>Principios de Consolidaci\u00f3n El<span class=\"ls0\"> Grupo ha seguido los siguientes principios b\u00e1sicos:  </span>-<span class=\"ff4\"> <span class=\"_ _25\"> </span></span>Se <span class=\"_ _4\"> </span>consideran <span class=\"_ _24\"> </span>sociedades <span class=\"_ _24\"> </span>dependientes, <span class=\"_ _24\"> </span>aquellas <span class=\"_ _24\"> </span>sobre <span class=\"_ _24\"> </span>las <span class=\"_ _24\"> </span>que <span class=\"_ _24\"> </span>la <span class=\"_ _1e\"> </span>Sociedad, <span class=\"_ _24\"> </span>directa <span class=\"_ _4\"> </span>o<span class=\"_ _2\"></span> indirectamente, a <span class=\"_ _2\"></span>trav\u00e9s <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>dependientes eje<span class=\"_ _2\"></span>rce c<span class=\"_ _2\"></span>ontrol. El <span class=\"_ _2\"></span>Grup<span class=\"_ _4b\"> </span>o <span class=\"_ _2\"></span>considera que <span class=\"_ _2\"></span>mantiene el <span class=\"_ _2\"></span>control <span class=\"_ _2\"></span>cuando <span class=\"_ _2\"></span>tiene <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>poder sobr<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>filial, <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>exposici\u00f3n <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>derecho <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>resultados variables de <span class=\"_ _2\"></span>la inversi\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>capacidad de utilizar <span class=\"_ _2\"></span>dicho <span class=\"_ _2\"></span>poder de <span class=\"_ _2\"></span>modo <span class=\"_ _2\"></span>que pueda <span class=\"_ _2\"></span>influir en el importe de esos retornos.<span class=\"_ _4b\"> </span>Los <span class=\"_ _2\"></span>ingresos, <span class=\"_ _2\"></span>gastos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>efectivo <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>enti<span class=\"_ _2\"></span>dades <span class=\"_ _2\"></span>dependientes <span class=\"_ _2\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>incluyen <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las cuentas <span class=\"_ _6\"></span>anu<span class=\"_ _2\"></span>ales <span class=\"_ _5\"></span>consolidadas <span class=\"_ _6\"></span>desd<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>adquisici\u00f3n, <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>es <span class=\"_ _5\"></span>aquella, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>el Grupo <span class=\"_ _8\"> </span>obti<span class=\"_ _2\"></span>ene <span class=\"_ _8\"> </span>efectivamente <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>control <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _24\"> </span>mismas. <span class=\"_ _4\"> </span>Las <span class=\"_ _4\"> </span>entidades <span class=\"_ _4\"> </span>dependientes <span class=\"_ _4\"> </span>se excluyen de la consolidaci\u00f3n desde la fecha en la que se ha perdido control. -<span class=\"ff4\"> <span class=\"_ _25\"> </span></span>La<span class=\"_ _0\"></span>s tra<span class=\"_ _0\"></span>nsacciones <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>saldos mantenidos <span class=\"_ _1\"></span>con empresas <span class=\"_ _1\"></span>del Grupo <span class=\"_ _1\"></span>y los be<span class=\"_ _0\"></span>neficios o <span class=\"_ _1\"></span>p\u00e9rdidas<span class=\"_ _4b\"> </span>no realizados han sido eliminados en el proceso de consolidaci\u00f3n. -<span class=\"ff4\"> <span class=\"_ _25\"> </span></span>La<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>pol\u00edticas <span class=\"_ _1\"></span>contables <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>sociedades <span class=\"_ _3\"></span>dependientes <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>han <span class=\"_ _1\"></span>homogeneizado <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>las <span class=\"_ _3\"></span>pol\u00edticas y criterios contables del Grupo, para su adaptaci\u00f3n a las NIIF-<span class=\"ls11\">UE</span>.  -<span class=\"ff4\"> <span class=\"_ _25\"> </span></span>La<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>cu<span class=\"_ _2\"></span>entas <span class=\"_ _2\"></span>anuales <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>estados <span class=\"_ _2\"></span>financieros <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>sociedades <span class=\"_ _6\"></span>dependientes <span class=\"_ _6\"></span>utilizados <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>el proceso <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>consolidaci\u00f3n <span class=\"_ _3\"></span>est\u00e1n <span class=\"_ _1\"></span>referidos <span class=\"_ _3\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>mi<span class=\"_ _2\"></span>sma <span class=\"_ _3\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>p<span class=\"_ _2\"></span>resentaci\u00f3n <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>mismo <span class=\"_ _1\"></span>periodo que los de la Sociedad Dominante. -<span class=\"ff4\"> <span class=\"_ _25\"> </span></span><span class=\"ls10\">El</span> <span class=\"_ _23\"> </span>estado <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>situaci\u00f3n <span class=\"_ _20\"> </span>financiera <span class=\"_ _20\"> </span>consolidado, <span class=\"_ _20\"> </span>la <span class=\"_ _23\"> </span>cuenta <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>p\u00e9rdidas <span class=\"_ _20\"> </span>y <span class=\"_ _20\"> </span>ganancias consolidada, el <span class=\"_ _2\"></span>estado <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>cambios en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>patrimonio <span class=\"_ _2\"></span>neto <span class=\"_ _2\"></span>consolidado <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>stado de <span class=\"_ _2\"></span>flujos de <span class=\"_ _8\"> </span>efectivo <span class=\"_ _4\"> </span>consolidado<span class=\"_ _2\"></span>s, <span class=\"_ _4\"> </span>incluyen <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>ajustes <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>eliminaciones <span class=\"_ _4\"> </span>propios <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>proceso <span class=\"_ _8\"> </span>de consolidaci\u00f3n,  a<span class=\"_ _0\"></span>s\u00ed  como <span class=\"_ _1e\"> </span>las  homogeneizac<span class=\"_ _0\"></span>iones  valorativas <span class=\"_ _24\"> </span>pertinentes<span class=\"_ _2\"></span>  para<span class=\"_ _0\"></span>  conc<span class=\"_ _0\"></span>iliar saldos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>transacciones <span class=\"_ _2\"></span>entre <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>sociedades <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>consol<span class=\"_ _2\"></span>idan, <span class=\"_ _2\"></span>previo <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>conversi\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>las normas y principios contables nacionales a los contemplados en las NIIF-UE. -<span class=\"ff4\"> <span class=\"_ _25\"> </span></span>Los <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>pasivos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _9\"></span>filiales <span class=\"_ _5\"></span>cuya <span class=\"_ _5\"></span>moneda <span class=\"_ _5\"></span>funcional <span class=\"_ _5\"></span>es <span class=\"_ _9\"></span>distinta <span class=\"_ _5\"></span>al <span class=\"_ _9\"></span>euro <span class=\"_ _5\"></span>han <span class=\"_ _5\"></span>sido convertidos <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>euros utiliza<span class=\"_ _0\"></span>ndo <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ti<span class=\"_ _2\"></span>pos <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _1\"></span>vigentes <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>ejercicio y <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>fondos <span class=\"_ _8\"> </span>propios <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>tipo <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>cambio <span class=\"_ _4\"> </span>hist\u00f3rico <span class=\"_ _4\"> </span>(el <span class=\"_ _8\"> </span>vigente <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>fecha <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _8\"> </span>primera consolidaci\u00f3n). La<span class=\"_ _0\"></span>s cuentas de <span class=\"_ _0\"></span>p\u00e9rdidas y <span class=\"_ _0\"></span>ganancias de <span class=\"_ _0\"></span>estas sociedades <span class=\"_ _0\"></span>se han convertido a euros utilizando los tipos de cambio medios del ejercicio. -<span class=\"ff4\"> <span class=\"_ _25\"> </span></span>El <span class=\"_ _1\"></span>resultado consolidado <span class=\"_ _1\"></span>del ejerc<span class=\"_ _0\"></span>icio <span class=\"_ _0\"></span>muestra <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>arte <span class=\"_ _0\"></span>atribuible <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>la Sociedad Dominante<span class=\"_ _0\"></span>, que <span class=\"_ _5\"></span>est\u00e1 <span class=\"_ _6\"></span>formada <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>resultado <span class=\"_ _6\"></span>obtenido <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>\u00e9sta <span class=\"_ _5\"></span>m\u00e1s <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>p<span class=\"_ _2\"></span>arte <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>le <span class=\"_ _6\"></span>corresponde, <span class=\"_ _5\"></span>en virtud <span class=\"_ _2c\"> </span>de <span class=\"_ _2c\"> </span>la <span class=\"_ _2c\"> </span>participaci\u00f3n <span class=\"_ _2c\"> </span>financiera, <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>resultado <span class=\"_ _2c\"> </span>obtenido <span class=\"_ _2c\"> </span>por <span class=\"_ _2d\"> </span><span class=\"ls12\">la</span>s <span class=\"_ _2a\"> </span>sociedad<span class=\"lse\">es<span class=\"_ _2\"></span></span> dependientes. <span class=\"_ _23\"> </span>En <span class=\"_ _23\"> </span>el <span class=\"_ _23\"> </span>caso <span class=\"_ _23\"> </span>de <span class=\"_ _20\"> </span>las <span class=\"_ _23\"> </span>nuevas <span class=\"_ _23\"> </span>sociedad<span class=\"lse\">es</span> <span class=\"_ _20\"> </span>integradas <span class=\"_ _23\"> </span>en <span class=\"_ _23\"> </span>el <span class=\"_ _23\"> </span>per\u00edmetro <span class=\"_ _23\"> </span>de consolidaci\u00f3n, <span class=\"_ _1\"></span>solamente <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>han <span class=\"_ _1\"></span>recogido <span class=\"_ _1\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>la c<span class=\"_ _0\"></span>uenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>gan<span class=\"_ _2\"></span>ancias <span class=\"_ _1\"></span>consolidada las operaciones posteriores a <span class=\"_ _2\"></span>la toma efectiva de control.<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Los resultados generados por las sociedades <span class=\"_ _1\"></span>adquiridas <span class=\"_ _0\"></span>antes <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la combinaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>negocios <span class=\"_ _1\"></span>han <span class=\"_ _0\"></span>sido <span class=\"_ _1\"></span>registrados en las reservas en sociedades consolidadas. -<span class=\"ff4\"> <span class=\"_ _25\"> </span></span>La<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>eliminaci\u00f3n <span class=\"_ _6\"></span>inversi\u00f3n/patrimonio <span class=\"_ _2\"></span>neto <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>sociedad<span class=\"lse\">es</span> <span class=\"_ _2\"></span>dep<span class=\"_ _2\"></span>endientes <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>efectuado compensando <span class=\"_ _8\"> </span>la <span class=\"_ _4\"> </span>participaci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>sociedad <span class=\"_ _8\"> </span>domi<span class=\"_ _2\"></span>nante <span class=\"_ _8\"> </span>con <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>parte <span class=\"_ _8\"> </span>pr<span class=\"_ _2\"></span>oporcional <span class=\"_ _8\"> </span>del patrimonio <span class=\"_ _9\"></span>neto <span class=\"_ _7\"> </span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>sociedad<span class=\"lse\">es</span> <span class=\"_ _7\"></span>dependientes <span class=\"_ _7\"> </span>que <span class=\"_ _7\"> </span>represente <span class=\"_ _7\"></span>dicha <span class=\"_ _9\"></span>p<span class=\"_ _2\"></span>articipaci\u00f3n <span class=\"_ _9\"></span>a <span class=\"_ _7\"> </span>la fecha de adquisici\u00f3n, registrado por su valor razonable a dicha fecha.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-543": {
   "value": "o <span class=\"_ _2\"></span>considera que <span class=\"_ _2\"></span>mantiene el <span class=\"_ _2\"></span>control <span class=\"_ _2\"></span>cuando <span class=\"_ _2\"></span>tiene <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>poder sobr<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>filial, <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>exposici\u00f3n <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>derecho <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>resultados variables de <span class=\"_ _2\"></span>la inversi\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>capacidad de utilizar <span class=\"_ _2\"></span>dicho <span class=\"_ _2\"></span>poder de <span class=\"_ _2\"></span>modo <span class=\"_ _2\"></span>que pueda <span class=\"_ _2\"></span>influir en el importe de esos retornos.<span class=\"_ _4b\"> </span>Los <span class=\"_ _2\"></span>ingresos, <span class=\"_ _2\"></span>gastos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>efectivo <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>enti<span class=\"_ _2\"></span>dades <span class=\"_ _2\"></span>dependientes <span class=\"_ _2\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>incluyen <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las cuentas <span class=\"_ _6\"></span>anu<span class=\"_ _2\"></span>ales <span class=\"_ _5\"></span>consolidadas <span class=\"_ _6\"></span>desd<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>adquisici\u00f3n, <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>es <span class=\"_ _5\"></span>aquella, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>el Grupo <span class=\"_ _8\"> </span>obti<span class=\"_ _2\"></span>ene <span class=\"_ _8\"> </span>efectivamente <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>control <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _24\"> </span>mismas. <span class=\"_ _4\"> </span>Las <span class=\"_ _4\"> </span>entidades <span class=\"_ _4\"> </span>dependientes <span class=\"_ _4\"> </span>se excluyen de la consolidaci\u00f3n desde la fecha en la que se ha perdido control. -<span class=\"ff4\"> <span class=\"_ _25\"> </span></span>La<span class=\"_ _0\"></span>s tra<span class=\"_ _0\"></span>nsacciones <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>saldos mantenidos <span class=\"_ _1\"></span>con empresas <span class=\"_ _1\"></span>del Grupo <span class=\"_ _1\"></span>y los be<span class=\"_ _0\"></span>neficios o <span class=\"_ _1\"></span>p\u00e9rdidas<span class=\"_ _4b\"> </span>no realizados han sido eliminados en el proceso de consolidaci\u00f3n. -<span class=\"ff4\"> <span class=\"_ _25\"> </span></span>La<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>pol\u00edticas <span class=\"_ _1\"></span>contables <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>sociedades <span class=\"_ _3\"></span>dependientes <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>han <span class=\"_ _1\"></span>homogeneizado <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>las <span class=\"_ _3\"></span>pol\u00edticas y criterios contables del Grupo, para su adaptaci\u00f3n a las NIIF-<span class=\"ls11\">UE</span>.  -<span class=\"ff4\"> <span class=\"_ _25\"> </span></span>La<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>cu<span class=\"_ _2\"></span>entas <span class=\"_ _2\"></span>anuales <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>estados <span class=\"_ _2\"></span>financieros <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>sociedades <span class=\"_ _6\"></span>dependientes <span class=\"_ _6\"></span>utilizados <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>el proceso <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>consolidaci\u00f3n <span class=\"_ _3\"></span>est\u00e1n <span class=\"_ _1\"></span>referidos <span class=\"_ _3\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>mi<span class=\"_ _2\"></span>sma <span class=\"_ _3\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>p<span class=\"_ _2\"></span>resentaci\u00f3n <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>mismo <span class=\"_ _1\"></span>periodo que los de la Sociedad Dominante. -<span class=\"ff4\"> <span class=\"_ _25\"> </span></span><span class=\"ls10\">El</span> <span class=\"_ _23\"> </span>estado <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>situaci\u00f3n <span class=\"_ _20\"> </span>financiera <span class=\"_ _20\"> </span>consolidado, <span class=\"_ _20\"> </span>la <span class=\"_ _23\"> </span>cuenta <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>p\u00e9rdidas <span class=\"_ _20\"> </span>y <span class=\"_ _20\"> </span>ganancias consolidada, el <span class=\"_ _2\"></span>estado <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>cambios en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>patrimonio <span class=\"_ _2\"></span>neto <span class=\"_ _2\"></span>consolidado <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>stado de <span class=\"_ _2\"></span>flujos de <span class=\"_ _8\"> </span>efectivo <span class=\"_ _4\"> </span>consolidado<span class=\"_ _2\"></span>s, <span class=\"_ _4\"> </span>incluyen <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>ajustes <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>eliminaciones <span class=\"_ _4\"> </span>propios <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>proceso <span class=\"_ _8\"> </span>de consolidaci\u00f3n,  a<span class=\"_ _0\"></span>s\u00ed  como <span class=\"_ _1e\"> </span>las  homogeneizac<span class=\"_ _0\"></span>iones  valorativas <span class=\"_ _24\"> </span>pertinentes<span class=\"_ _2\"></span>  para<span class=\"_ _0\"></span>  conc<span class=\"_ _0\"></span>iliar saldos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>transacciones <span class=\"_ _2\"></span>entre <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>sociedades <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>consol<span class=\"_ _2\"></span>idan, <span class=\"_ _2\"></span>previo <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>conversi\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>las normas y principios contables nacionales a los contemplados en las NIIF-UE. -<span class=\"ff4\"> <span class=\"_ _25\"> </span></span>Los <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>pasivos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _9\"></span>filiales <span class=\"_ _5\"></span>cuya <span class=\"_ _5\"></span>moneda <span class=\"_ _5\"></span>funcional <span class=\"_ _5\"></span>es <span class=\"_ _9\"></span>distinta <span class=\"_ _5\"></span>al <span class=\"_ _9\"></span>euro <span class=\"_ _5\"></span>han <span class=\"_ _5\"></span>sido convertidos <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>euros utiliza<span class=\"_ _0\"></span>ndo <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ti<span class=\"_ _2\"></span>pos <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _1\"></span>vigentes <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>ejercicio y <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>fondos <span class=\"_ _8\"> </span>propios <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>tipo <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>cambio <span class=\"_ _4\"> </span>hist\u00f3rico <span class=\"_ _4\"> </span>(el <span class=\"_ _8\"> </span>vigente <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>fecha <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _8\"> </span>primera consolidaci\u00f3n). La<span class=\"_ _0\"></span>s cuentas de <span class=\"_ _0\"></span>p\u00e9rdidas y <span class=\"_ _0\"></span>ganancias de <span class=\"_ _0\"></span>estas sociedades <span class=\"_ _0\"></span>se han convertido a euros utilizando los tipos de cambio medios del ejercicio. -<span class=\"ff4\"> <span class=\"_ _25\"> </span></span>El <span class=\"_ _1\"></span>resultado consolidado <span class=\"_ _1\"></span>del ejerc<span class=\"_ _0\"></span>icio <span class=\"_ _0\"></span>muestra <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>arte <span class=\"_ _0\"></span>atribuible <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>la Sociedad Dominante<span class=\"_ _0\"></span>, que <span class=\"_ _5\"></span>est\u00e1 <span class=\"_ _6\"></span>formada <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>resultado <span class=\"_ _6\"></span>obtenido <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>\u00e9sta <span class=\"_ _5\"></span>m\u00e1s <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>p<span class=\"_ _2\"></span>arte <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>le <span class=\"_ _6\"></span>corresponde, <span class=\"_ _5\"></span>en virtud <span class=\"_ _2c\"> </span>de <span class=\"_ _2c\"> </span>la <span class=\"_ _2c\"> </span>participaci\u00f3n <span class=\"_ _2c\"> </span>financiera, <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>resultado <span class=\"_ _2c\"> </span>obtenido <span class=\"_ _2c\"> </span>por <span class=\"_ _2d\"> </span><span class=\"ls12\">la</span>s <span class=\"_ _2a\"> </span>sociedad<span class=\"lse\">es<span class=\"_ _2\"></span></span> dependientes. <span class=\"_ _23\"> </span>En <span class=\"_ _23\"> </span>el <span class=\"_ _23\"> </span>caso <span class=\"_ _23\"> </span>de <span class=\"_ _20\"> </span>las <span class=\"_ _23\"> </span>nuevas <span class=\"_ _23\"> </span>sociedad<span class=\"lse\">es</span> <span class=\"_ _20\"> </span>integradas <span class=\"_ _23\"> </span>en <span class=\"_ _23\"> </span>el <span class=\"_ _23\"> </span>per\u00edmetro <span class=\"_ _23\"> </span>de consolidaci\u00f3n, <span class=\"_ _1\"></span>solamente <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>han <span class=\"_ _1\"></span>recogido <span class=\"_ _1\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>la c<span class=\"_ _0\"></span>uenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>gan<span class=\"_ _2\"></span>ancias <span class=\"_ _1\"></span>consolidada las operaciones posteriores a <span class=\"_ _2\"></span>la toma efectiva de control.<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Los resultados generados por las sociedades <span class=\"_ _1\"></span>adquiridas <span class=\"_ _0\"></span>antes <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la combinaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>negocios <span class=\"_ _1\"></span>han <span class=\"_ _0\"></span>sido <span class=\"_ _1\"></span>registrados en las reservas en sociedades consolidadas. -<span class=\"ff4\"> <span class=\"_ _25\"> </span></span>La<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>eliminaci\u00f3n <span class=\"_ _6\"></span>inversi\u00f3n/patrimonio <span class=\"_ _2\"></span>neto <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>sociedad<span class=\"lse\">es</span> <span class=\"_ _2\"></span>dep<span class=\"_ _2\"></span>endientes <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>efectuado compensando <span class=\"_ _8\"> </span>la <span class=\"_ _4\"> </span>participaci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>sociedad <span class=\"_ _8\"> </span>domi<span class=\"_ _2\"></span>nante <span class=\"_ _8\"> </span>con <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>parte <span class=\"_ _8\"> </span>pr<span class=\"_ _2\"></span>oporcional <span class=\"_ _8\"> </span>del patrimonio <span class=\"_ _9\"></span>neto <span class=\"_ _7\"> </span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>sociedad<span class=\"lse\">es</span> <span class=\"_ _7\"></span>dependientes <span class=\"_ _7\"> </span>que <span class=\"_ _7\"> </span>represente <span class=\"_ _7\"></span>dicha <span class=\"_ _9\"></span>p<span class=\"_ _2\"></span>articipaci\u00f3n <span class=\"_ _9\"></span>a <span class=\"_ _7\"> </span>la fecha de adquisici\u00f3n, registrado por su valor razonable a dicha fecha.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-544": {
   "value": "b<span class=\"lsa\">) </span>Inmovilizado Intangible Los <span class=\"_ _2\"></span>bienes <span class=\"_ _6\"></span>comprendidos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>inmovilizado <span class=\"_ _2\"></span>int<span class=\"_ _2\"></span>angible <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>valoran <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>coste, <span class=\"_ _6\"></span>ya <span class=\"_ _2\"></span>sea <span class=\"_ _2\"></span>\u00e9ste <span class=\"_ _6\"></span>el precio de <span class=\"_ _2\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>producci\u00f3n, mi<span class=\"_ _2\"></span>norado por<span class=\"_ _2\"></span> la <span class=\"_ _6\"></span>correspondiente amortizaci\u00f3n acumulada <span class=\"_ _1\"></span>(calculada <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>funci\u00f3n de <span class=\"_ _1\"></span>su <span class=\"_ _0\"></span>vida <span class=\"_ _1\"></span>\u00fatil) y <span class=\"_ _3\"></span>de las <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>por de<span class=\"_ _0\"></span>terioro <span class=\"_ _1\"></span>que, en <span class=\"_ _1\"></span>su <span class=\"_ _0\"></span>caso, hayan experimentado. El <span class=\"_ _6\"></span>im<span class=\"_ _2\"></span>porte <span class=\"_ _6\"></span>amortizable <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>activo <span class=\"_ _6\"></span>intangible <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span>vida <span class=\"_ _6\"></span>\u00fatil <span class=\"_ _5\"></span>definida <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>distribuye <span class=\"_ _6\"></span>sobre<span class=\"_ _2\"></span> una <span class=\"_ _6\"></span>base <span class=\"_ _5\"></span>sistem\u00e1tica <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _5\"></span>largo <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>su <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>\u00fati<span class=\"_ _2\"></span>l. <span class=\"_ _6\"></span>El <span class=\"_ _5\"></span>cargo <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>amortizaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>per\u00edodo <span class=\"_ _5\"></span>se<span class=\"_ _4b\"> </span>reconoce en el resultado del ejercicio. El <span class=\"_ _2\"></span>Grupo <span class=\"_ _6\"></span>reconoce <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>aja <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>activo <span class=\"_ _2\"></span>intangible <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>momento <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>disposici\u00f3n <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>cuando <span class=\"_ _2\"></span>no espera recibir beneficios econ\u00f3micos futuros por su uso o disposici\u00f3n. La fecha de disposici\u00f3n del <span class=\"_ _9\"></span>activo <span class=\"_ _7\"> </span>intangible <span class=\"_ _7\"></span>es <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>comprador <span class=\"_ _9\"></span>adquiere <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>control <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>mismo. <span class=\"_ _7\"></span>La p\u00e9rdida o ganancia surgida se determina como la diferencia e<span class=\"_ _0\"></span>ntre el importe neto obtenido y el<span class=\"_ _4b\"> </span>importe en libros del activo y se reconoce en el resultado del ejercicio. Gastos de Desarrollo Se trata de proy<span class=\"_ _2\"></span>ectos de desarrollo de p<span class=\"_ _2\"></span>roductos que <span class=\"_ _2\"></span>pretenden alcanzar el <span class=\"_ _2\"></span>mercado, o que <span class=\"_ _2\"></span>son utilizados  para<span class=\"_ _0\"></span>  su <span class=\"_ _1e\"> </span>explotaci\u00f3n  y <span class=\"_ _24\"> </span>uti<span class=\"_ _2\"></span>lizaci\u00f3n  imp<span class=\"_ _0\"></span>lement\u00e1ndolos  de<span class=\"_ _0\"></span>ntro  de <span class=\"_ _24\"> </span>los  servicios  de diagn\u00f3stico <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _5\"></span>pre<span class=\"_ _0\"></span>sta <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>sus <span class=\"_ _6\"></span>clientes <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>habitual, <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>objeto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>mejorar <span class=\"_ _6\"></span>su competitividad. <span class=\"_ _2\"></span>Cada <span class=\"_ _6\"></span>uno <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>proyectos <span class=\"_ _2\"></span>tiene <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>plan <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>negocio <span class=\"_ _2\"></span>espec\u00edfico <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>eval\u00faa <span class=\"_ _2\"></span>de forma individualizada. La descripc<span class=\"_ _0\"></span>i\u00f3n detallada de los proyectos se encuentra en el informe de gesti\u00f3n consolidado. Estos <span class=\"_ _2\"></span>proyectos <span class=\"_ _6\"></span>tienen <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>periodo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>desarrollo <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>entre <span class=\"_ _2\"></span>7 <span class=\"_ _6\"></span>y <span class=\"_ _2\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>a\u00f1os, <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _2\"></span>u<span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>dos <span class=\"_ _2\"></span>a\u00f1os <span class=\"_ _6\"></span>para entrar en fase de comercializaci\u00f3n. Todos <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>proyectos <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>llevan <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>cabo <span class=\"_ _8\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>basan <span class=\"_ _4\"> </span>en <span class=\"_ _7\"> </span>cono<span class=\"_ _2\"></span>cimientos <span class=\"_ _8\"> </span>previos adquiridos <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>trav\u00e9s <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>experiencia <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _24\"> </span>desarrollo <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>sus <span class=\"_ _24\"> </span>servicios <span class=\"_ _4\"> </span>diagn\u00f3sticos, <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>la literatura <span class=\"_ _3\"></span>cient\u00edfic<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>publicada <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>licencia <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>pa<span class=\"_ _2\"></span>tentes <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>know<span class=\"_ _2\"></span>-how <span class=\"_ _1\"></span>previamente <span class=\"_ _1\"></span>desarrollada por otras instituciones.  Los <span class=\"_ _5\"></span>gastos <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>desarrollo <span class=\"_ _5\"></span>incurridos <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>ejercicio <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>registran <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _5\"></span>cuenta <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>resultado <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>el ejercicio. <span class=\"_ _24\"> </span>Los <span class=\"_ _24\"> </span>costes  relacionados <span class=\"_ _24\"> </span>con <span class=\"_ _24\"> </span>las  actividades <span class=\"_ _4\"> </span>de  desarrollo <span class=\"_ _24\"> </span>se  activar\u00e1<span class=\"_ _0\"></span>n <span class=\"_ _24\"> </span>d<span class=\"_ _2\"></span>esde <span class=\"_ _24\"> </span>el momento en que cumplan las condiciones siguientes: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">existencia <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>proyecto <span class=\"_ _9\"></span>espec\u00edfico <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>individualizado <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>permita <span class=\"_ _9\"></span>valorar <span class=\"_ _5\"></span>de <span class=\"_ _7\"></span>forma </span></span>fiable el desembolso atribuible a la realizac<span class=\"_ _0\"></span>i\u00f3n del proyecto. <span class=\"_ _2\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">la asignaci\u00f3n, imputaci\u00f3n y distribuci\u00f3n temporal de los costes de cada proyec<span class=\"_ _0\"></span>to deben </span></span>estar claramente establecidas. \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">en todo momento <span class=\"_ _2\"></span>deben <span class=\"_ _2\"></span>existir motivos <span class=\"_ _2\"></span>fundados de \u00e9xito <span class=\"_ _2\"></span>t\u00e9cnico en <span class=\"_ _2\"></span>la realizaci\u00f3n del<span class=\"_ _2\"></span> </span></span>proyecto, <span class=\"_ _9\"></span>tanto <span class=\"_ _7\"></span>para <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>caso <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>empresa <span class=\"_ _7\"></span>tenga <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>intenci\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _7\"></span>su <span class=\"_ _9\"></span>explotaci\u00f3n directa, <span class=\"_ _4\"> </span>como <span class=\"_ _4\"> </span>para <span class=\"_ _24\"> </span>el <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>la <span class=\"_ _4\"> </span>venta <span class=\"_ _24\"> </span>a <span class=\"_ _4\"> </span>un <span class=\"_ _24\"> </span>tercero <span class=\"_ _4\"> </span>del <span class=\"_ _24\"> </span>resultado <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>p<span class=\"_ _2\"></span>royecto <span class=\"_ _4\"> </span>una <span class=\"_ _4\"> </span>v<span class=\"_ _2\"></span>ez concluido, si existe mercado. \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">la <span class=\"_ _3\"></span>rentabilidad <span class=\"_ _1\"></span>econ\u00f3mico-comercial <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>proyecto <span class=\"_ _3\"></span>debe <span class=\"_ _1\"></span>estar <span class=\"_ _3\"></span>ra<span class=\"_ _2\"></span>zonablemente <span class=\"_ _3\"></span>asegurada.<span class=\"_ _2\"></span> </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">la <span class=\"_ _7\"></span>financiaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"> </span>di<span class=\"_ _2\"></span>stintos <span class=\"_ _7\"> </span>proyectos <span class=\"_ _7\"> </span>debe <span class=\"_ _7\"> </span>estar <span class=\"_ _7\"> </span>ra<span class=\"_ _2\"></span>zonablemente <span class=\"_ _9\"></span>as<span class=\"_ _2\"></span>egurada <span class=\"_ _7\"></span>para </span></span>completar <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>realizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>estos. Ade<span class=\"_ _0\"></span>m\u00e1s, <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>ebe <span class=\"_ _1\"></span>estar a<span class=\"_ _0\"></span>segurada <span class=\"_ _1\"></span>la disponibilidad <span class=\"_ _1\"></span>de los adecuados <span class=\"_ _2\"></span>recursos <span class=\"_ _2\"></span>t\u00e9cnicos <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>otro <span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>po <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>completar <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>proyecto <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>para <span class=\"_ _2\"></span>utiliza<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>o vender el activo intangible. \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">debe <span class=\"_ _6\"></span>existir <span class=\"_ _6\"></span>una <span class=\"_ _2\"></span>int<span class=\"_ _2\"></span>enci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>completar <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>intangible <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>cuesti\u00f3n, <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>usarlo <span class=\"_ _6\"></span>o </span></span>venderlo. Para ello, se <span class=\"_ _2\"></span>aplican las <span class=\"_ _2\"></span>m\u00e9tricas est\u00e1ndar que <span class=\"_ _2\"></span>permiten <span class=\"_ _2\"></span>evaluar los riesgos<span class=\"_ _2\"></span> tecnol\u00f3gicos de <span class=\"_ _2\"></span>las diferentes fase<span class=\"_ _0\"></span>s de desarrollo y <span class=\"_ _0\"></span>establece<span class=\"_ _0\"></span>r de forma <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>y fundada <span class=\"_ _0\"></span>una previsi\u00f3n <span class=\"_ _0\"></span>de \u00e9xito t\u00e9cnico <span class=\"_ _8\"> </span>y <span class=\"_ _24\"> </span>econ\u00f3mico-comercial. <span class=\"_ _4\"> </span>Teniendo <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>cuenta <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>modelo <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>negocio <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Grupo, <span class=\"_ _4\"> </span>las<span class=\"_ _4b\"> </span>estimaciones se efect\u00faan de forma separada por proyecto de desarrollo. Para <span class=\"_ _4\"> </span>la <span class=\"_ _1e\"> </span>determinaci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>previsi\u00f3n <span class=\"_ _24\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>viabilidad <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>\u00e9xito <span class=\"_ _24\"> </span>e<span class=\"_ _2\"></span>con\u00f3mico<span class=\"_ _2\"></span>-comercial <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>los proyectos, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>utilizan <span class=\"_ _1\"></span>valoraciones <span class=\"_ _1\"></span>intern<span class=\"_ _2\"></span>as <span class=\"_ _1\"></span>comparando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>neto <span class=\"_ _0\"></span>contable <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _1\"></span>proyecto de <span class=\"_ _9\"></span>desarrollo <span class=\"_ _7\"></span>m\u00e1s <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>importe <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>inversi\u00f3n <span class=\"_ _9\"></span>previsto <span class=\"_ _7\"> </span>hasta <span class=\"_ _7\"></span>su <span class=\"_ _9\"></span>finalizaci\u00f3n<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>con <span class=\"_ _7\"> </span>el <span class=\"_ _7\"></span>valor <span class=\"_ _9\"></span>actual adjudicado <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>dicho <span class=\"_ _5\"></span>an\u00e1lisis, <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>cuanto <span class=\"_ _6\"></span>considera <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>efectivo <span class=\"_ _5\"></span>y, <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>consecuencia,<span class=\"_ _4b\"> </span>determina <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>importe <span class=\"_ _1\"></span>recuperable <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>proye<span class=\"_ _2\"></span>cto <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>esarrollo, <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>por <span class=\"_ _1\"></span>ello <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>previsi\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>viabilidad de \u00e9xito econ\u00f3mico-comercial. La <span class=\"_ _24\"> </span>Direcci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>Sociedad <span class=\"_ _24\"> </span>Dominante <span class=\"_ _24\"> </span>ha <span class=\"_ _24\"> </span>analizado <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>viabilidad <span class=\"_ _24\"> </span>t\u00e9cnica <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>econ\u00f3mico<span class=\"_ _2\"></span>-<span class=\"_ _4b\"> </span>financiera <span class=\"_ _7\"> </span>de <span class=\"_ _4\"> </span>todos <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>proyectos <span class=\"_ _8\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>desarrollo <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>ha <span class=\"_ _8\"> </span>considerado <span class=\"_ _8\"> </span>qu<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>existen <span class=\"_ _8\"> </span>razones <span class=\"_ _8\"> </span>para mantenerlos <span class=\"_ _1\"></span>activados <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>aparecen <span class=\"_ _1\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>activo <span class=\"_ _1\"></span>consolidado, <span class=\"_ _1\"></span>no existiendo indicios  de  deterioro  de  los  mismos,  excepto  por  los  proyectos  deteriorados  dura<span class=\"_ _0\"></span>nte  los<span class=\"_ _2\"></span> ejercicios 2025<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>detallados <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>nota <span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>. <span class=\"_ _2\"></span>A <span class=\"_ _6\"></span>su <span class=\"_ _2\"></span>vez, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>conside<span class=\"_ _2\"></span>ra <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>plan <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>tesorer\u00eda elaborado por <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>Direcci\u00f3n <span class=\"_ _2\"></span>evidencia <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>capacidad <span class=\"_ _2\"></span>futura <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>sociedades <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>hacer <span class=\"_ _2\"></span>frente <span class=\"_ _2\"></span>a sus <span class=\"_ _5\"></span>inversiones, <span class=\"_ _5\"></span>continuar <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>desarrollo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>sus <span class=\"_ _5\"></span>proyectos <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>curso <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>financiar <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>plan <span class=\"_ _5\"></span>de crecimiento presupuestado para ejercicios venideros. A <span class=\"_ _24\"> </span>pesar  de <span class=\"_ _24\"> </span>que <span class=\"_ _1e\"> </span>estas <span class=\"_ _24\"> </span>e<span class=\"_ _2\"></span>stimaciones <span class=\"_ _24\"> </span>se  han <span class=\"_ _24\"> </span>realizado  en <span class=\"_ _4\"> </span>fun<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _24\"> </span>de  la <span class=\"_ _24\"> </span>mejor <span class=\"_ _1e\"> </span>informaci\u00f3n disponible en <span class=\"_ _0\"></span>la fe<span class=\"_ _0\"></span>cha de<span class=\"_ _0\"></span> formulac<span class=\"_ _0\"></span>i\u00f3n de <span class=\"_ _0\"></span>las presentes <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>anuales c<span class=\"_ _0\"></span>onsolidadas, es posible<span class=\"_ _1\"></span> que ac<span class=\"_ _0\"></span>ontecimientos que pudier<span class=\"_ _0\"></span>an tener <span class=\"_ _1\"></span>luga<span class=\"_ _2\"></span>r en <span class=\"_ _1\"></span>el<span class=\"_ _2\"></span> futuro <span class=\"_ _0\"></span>obliguen a <span class=\"_ _0\"></span>modificarlas <span class=\"_ _0\"></span>en pr\u00f3ximos ejercicios. En tal caso, ello se har\u00eda de forma prospectiva, reconociendo los efec<span class=\"_ _0\"></span>tos del cambio de estimaci\u00f3n en la cuenta de p\u00e9rdidas y ganancias consolidada. El valor de los <span class=\"_ _2\"></span>flujos de <span class=\"_ _2\"></span>efectivo individualizado <span class=\"_ _2\"></span>por proyecto de des<span class=\"_ _2\"></span>arrollo a 31 <span class=\"_ _2\"></span>de diciembre<span class=\"_ _2\"></span> 2025 se <span class=\"_ _0\"></span>descuentan <span class=\"_ _0\"></span>estimando un <span class=\"_ _0\"></span>rango <span class=\"_ _0\"></span>razonable de<span class=\"_ _0\"></span> tasas <span class=\"_ _0\"></span>de de<span class=\"_ _0\"></span>scuento y <span class=\"_ _0\"></span>tasas de<span class=\"_ _0\"></span> cre<span class=\"_ _0\"></span>cimiento a <span class=\"_ _3\"></span>perpetuidad <span class=\"_ _1\"></span>(\u201cg\u201d), <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>rangos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>tasas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>descu<span class=\"_ _2\"></span>ento <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pa<span class=\"_ _2\"></span>rtir <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>informaci\u00f3n de mercado <span class=\"_ _2\"></span>bajo <span class=\"_ _2\"></span>el mode<span class=\"_ _2\"></span>lo del <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>medio <span class=\"_ _2\"></span>ponderado de <span class=\"_ _2\"></span>capital (\u201cCMPC<span class=\"_ _2\"></span>\u201d <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>\u201cWACC\u201d) y <span class=\"_ _2\"></span>las tasas <span class=\"_ _7\"> </span>de <span class=\"_ _4\"> </span>crecimiento <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>perpetuidad <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>partir <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>estimaciones <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>inflac<span class=\"_ _2\"></span>i\u00f3n <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>largo <span class=\"_ _8\"> </span>plazo,<span class=\"_ _2\"></span> resultando <span class=\"_ _4\"> </span>la <span class=\"_ _24\"> </span>aplicaci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>una <span class=\"_ _24\"> </span>tasa <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>descue<span class=\"_ _2\"></span>nto <span class=\"_ _24\"> </span>WACC <span class=\"_ _4\"> </span>media <span class=\"_ _24\"> </span>del <span class=\"_ _24\"> </span>8,8% <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>una <span class=\"_ _4\"> </span>tasa <span class=\"_ _24\"> </span>de crecimiento <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>perpetuidad <span class=\"_ _1\"></span>media del <span class=\"_ _1\"></span>2,0% <span class=\"_ _0\"></span>calculadas <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>PricewaterhouseCoopers <span class=\"_ _1\"></span>Asesores <span class=\"_ _0\"></span>de Negocios,  S.L.  como <span class=\"_ _1c\"> </span>experto  independiente  y <span class=\"_ _1c\"> </span>asociadas  a  las <span class=\"_ _1c\"> </span>Unidades  Generadores  de Efectivo (\u201cUGEs\u201d) para las cuales se<span class=\"_ _0\"></span> realizan los proyectos de desarrollo del Grupo.<span class=\"_ _2\"></span><span class=\"ff2\"> </span>Se considera<span class=\"_ _0\"></span>n como gastos a<span class=\"_ _0\"></span>ctivables de de<span class=\"_ _0\"></span>sarrollo, valorados <span class=\"_ _1\"></span>a<span class=\"_ _2\"></span> coste <span class=\"_ _0\"></span>de producci\u00f3n, todos <span class=\"_ _0\"></span>los costes <span class=\"_ _2\"></span>directamente <span class=\"_ _6\"></span>atribuibles <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>sean <span class=\"_ _2\"></span>necesarios <span class=\"_ _6\"></span>para <span class=\"_ _2\"></span>crear, <span class=\"_ _2\"></span>producir <span class=\"_ _6\"></span>y <span class=\"_ _2\"></span>preparar <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>activo para <span class=\"_ _5\"></span>que <span class=\"_ _7\"></span>pueda <span class=\"_ _9\"></span>operar <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>forma <span class=\"_ _9\"></span>prevista <span class=\"_ _9\"></span>inclu<span class=\"_ _2\"></span>yendo <span class=\"_ _9\"></span>costes <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>p<span class=\"_ _2\"></span>ersonal <span class=\"_ _7\"></span>afecto, <span class=\"_ _5\"></span>costes <span class=\"_ _7\"></span>de materiales <span class=\"_ _7\"></span>consumibles <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>servicios <span class=\"_ _7\"> </span>utilizados <span class=\"_ _8\"> </span>directamente <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>los <span class=\"_ _7\"> </span>proyectos. <span class=\"_ _8\"> </span>Los <span class=\"_ _8\"> </span>gastos <span class=\"_ _7\"> </span>de desarrollo <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>contabilizan <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>gasto <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>resultados <span class=\"_ _5\"></span>hasta <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>no <span class=\"_ _5\"></span>cumplen <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>requisitos para su <span class=\"_ _2\"></span>activaci\u00f3n, siendo <span class=\"_ _2\"></span>estas <span class=\"_ _2\"></span>partidas no <span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>gnificativas en <span class=\"_ _2\"></span>la cuenta <span class=\"_ _2\"></span>de p<span class=\"_ _2\"></span>\u00e9rdidas y <span class=\"_ _2\"></span>ganancias consolidada a 31 de diciembre de 2025.  Adicionalmente,  e<span class=\"_ _0\"></span>n  el  caso <span class=\"_ _24\"> </span>de  que  existan  dudas  raz<span class=\"_ _0\"></span>onables  sobre  el  \u00e9<span class=\"_ _0\"></span>xito  t\u00e9cnico <span class=\"_ _24\"> </span>o  la<span class=\"_ _2\"></span> rentabilidad <span class=\"_ _9\"></span>econ\u00f3mico-<span class=\"_ _2\"></span>comercial <span class=\"_ _9\"></span>del <span class=\"_ _7\"> </span>proyecto <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>desarrollo, <span class=\"_ _7\"> </span>es <span class=\"_ _7\"> </span>decir <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>vi<span class=\"_ _2\"></span>abilidad <span class=\"_ _9\"></span>del<span class=\"_ _2\"></span> proyecto <span class=\"_ _5\"></span>est\u00e1 <span class=\"_ _5\"></span>comprometida, <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>desestima <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>continuaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>proyec<span class=\"_ _0\"></span>to, <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>s<span class=\"_ _2\"></span>i <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>neto contable <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>proyecto <span class=\"_ _6\"></span>su<span class=\"_ _2\"></span>pera <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>re<span class=\"_ _2\"></span>cuperable <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>cuanto <span class=\"_ _5\"></span>a <span class=\"_ _2\"></span>las <span class=\"_ _5\"></span>expectativas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>generaci\u00f3n futura <span class=\"_ _24\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>ingresos, <span class=\"_ _1e\"> </span>se  producir\u00e1 <span class=\"_ _24\"> </span>un  deterioro <span class=\"_ _1e\"> </span>sobre  los <span class=\"_ _24\"> </span>importes  registrados <span class=\"_ _24\"> </span>en<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>el <span class=\"_ _1e\"> </span>activo imput\u00e1ndose directamente a p\u00e9rdidas del ejercicio.<span class=\"_ _4b\"> </span>Los <span class=\"_ _1\"></span>gastos <span class=\"_ _3\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>des<span class=\"_ _2\"></span>arrollo <span class=\"_ _3\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>amortiz<span class=\"_ _2\"></span>ar\u00e1n <span class=\"_ _3\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>cuerdo <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>plan <span class=\"_ _1\"></span>sistem\u00e1tico <span class=\"_ _1\"></span>espec\u00edfico <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>cada<span class=\"_ _4b\"> </span>proyecto. Este comenzar\u00e1 <span class=\"_ _2\"></span>a partir del <span class=\"_ _2\"></span>ejercicio en que <span class=\"_ _2\"></span>se termine cada p<span class=\"_ _2\"></span>royecto y se <span class=\"_ _2\"></span>extender\u00e1 durante el per\u00edodo en el cual genere ingresos, sin superar el plazo de cinco a\u00f1os. Propiedad Industrial Corresponde <span class=\"_ _20\"> </span>a <span class=\"_ _23\"> </span>los <span class=\"_ _20\"> </span>gast<span class=\"_ _2\"></span>os <span class=\"_ _20\"> </span>de <span class=\"_ _23\"> </span>desarrollo <span class=\"_ _20\"> </span>capitalizados <span class=\"_ _20\"> </span>para <span class=\"_ _20\"> </span>los <span class=\"_ _20\"> </span>que <span class=\"_ _23\"> </span>s<span class=\"_ _2\"></span>e <span class=\"_ _20\"> </span>ha <span class=\"_ _23\"> </span>obtenido <span class=\"_ _20\"> </span>la<span class=\"_ _4b\"> </span>correspondiente <span class=\"_ _4\"> </span>patente <span class=\"_ _4\"> </span>o <span class=\"_ _24\"> </span>similar, <span class=\"_ _4\"> </span>e <span class=\"_ _24\"> </span>incluyen <span class=\"_ _4\"> </span>los <span class=\"_ _24\"> </span>costes <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>r<span class=\"_ _2\"></span>egistro <span class=\"_ _4\"> </span>y <span class=\"_ _24\"> </span>formalizaci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _2\"></span>a propiedad <span class=\"_ _27\"> </span>industrial, <span class=\"_ _1f\"> </span>as\u00ed <span class=\"_ _1f\"> </span>como <span class=\"_ _1f\"> </span>los <span class=\"_ _1f\"> </span>costes <span class=\"_ _1f\"> </span>de <span class=\"_ _27\"> </span>adquisici\u00f3n <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>terceros <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>los <span class=\"_ _1f\"> </span>derechos<span class=\"_ _2\"></span> correspondientes. Se <span class=\"_ _5\"></span>presentan <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>balance <span class=\"_ _5\"></span>consolidado <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>coste <span class=\"_ _5\"></span>minorado <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las<span class=\"_ _2\"></span> amortizaciones y <span class=\"_ _0\"></span>p\u00e9rdidas por de<span class=\"_ _0\"></span>terioro acumuladas. Se <span class=\"_ _0\"></span>amortizan linealmente durante <span class=\"_ _1\"></span>su vida \u00fatil, <span class=\"_ _9\"></span>a <span class=\"_ _5\"></span>raz\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>10 <span class=\"_ _9\"></span>% <span class=\"_ _9\"></span>anual <span class=\"_ _5\"></span>y <span class=\"_ _9\"></span>son <span class=\"_ _9\"></span>objeto <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>c<span class=\"_ _2\"></span>orrecci\u00f3n <span class=\"_ _5\"></span>valorativa <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>deterioro. <span class=\"_ _9\"></span>A <span class=\"_ _9\"></span>estos efectos <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>entiende <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>amortizable <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>atribuido <span class=\"_ _2\"></span>(o <span class=\"_ _6\"></span>valor revalorizado) menos su valor residual. El <span class=\"_ _8\"> </span>Grupo <span class=\"_ _4\"> </span>revisa <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>valor <span class=\"_ _4\"> </span>residual, <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>vida <span class=\"_ _4\"> </span>\u00fatil <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>el <span class=\"_ _8\"> </span>m\u00e9todo <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>amortizaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>activos intangibles <span class=\"_ _1c\"> </span>al <span class=\"_ _1d\"> </span>cierre <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>cada <span class=\"_ _1d\"> </span>ejercicio. <span class=\"_ _1d\"> </span>Las <span class=\"_ _1d\"> </span>modificaciones <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>los <span class=\"_ _1d\"> </span>criterios <span class=\"_ _1d\"> </span>inicialmente establecidos se reconocen como un cambio de estimaci\u00f3n. Carteras de clientes La <span class=\"_ _1\"></span>cartera de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>client<span class=\"_ _2\"></span>es <span class=\"_ _1\"></span>corresponde a <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>adquiridas <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>combinaciones <span class=\"_ _1\"></span>de negocios <span class=\"_ _1\"></span>realizadas desde 2018. Para la va<span class=\"_ _0\"></span>loraci\u00f3n de las relaciones con clientes se ha utilizado la me<span class=\"_ _0\"></span>todolog\u00eda del beneficio <span class=\"_ _1\"></span>(MEEM). El <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>estima a <span class=\"_ _1\"></span>trav\u00e9s de <span class=\"_ _1\"></span>la suma <span class=\"_ _1\"></span>del \u201cexce<span class=\"_ _0\"></span>so de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>beneficios\u201d futuros descontados a valor actual, al que se le sustraen los cargos por activos contributivos. Dichas <span class=\"_ _0\"></span>carteras <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>lientes se <span class=\"_ _1\"></span>amortizan de <span class=\"_ _1\"></span>forma lineal dura<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>su vida <span class=\"_ _1\"></span>\u00fatil que <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>estima entre 1 <span class=\"_ _2\"></span>(cartera <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>clientes <span class=\"_ _2\"></span>aflorada <span class=\"_ _6\"></span>en la <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>R<span class=\"_ _2\"></span>eal Life <span class=\"_ _6\"></span>Data, <span class=\"_ _2\"></span>S.L.) <span class=\"_ _2\"></span>y <span class=\"_ _5\"></span>18 <span class=\"_ _2\"></span>a\u00f1os <span class=\"_ _2\"></span>(cartera <span class=\"_ _2\"></span>de clientes <span class=\"_ _0\"></span>aflorada <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la a<span class=\"_ _0\"></span>dquisici\u00f3n de <span class=\"_ _0\"></span>SIMM <span class=\"_ _0\"></span>Molecular, <span class=\"_ _0\"></span>S.L.U.) determinada <span class=\"_ _0\"></span>de a<span class=\"_ _0\"></span>cuerdo con <span class=\"_ _1\"></span>la ratio de ca\u00edda de los mismos de acuerdo con la experiencia hist\u00f3rica.  La <span class=\"_ _1\"></span>cartera <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>clientes m\u00e1s <span class=\"_ _1\"></span>relevante, <span class=\"_ _1\"></span>que es <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>Significant I<span class=\"_ _1\"></span>mp<span class=\"_ _2\"></span>act <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>ystems, <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>.L. <span class=\"_ _0\"></span>(Bienzobas), tiene <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>vida <span class=\"_ _5\"></span>\u00fatil <span class=\"_ _6\"></span>estimada <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>15 <span class=\"_ _6\"></span>a\u00f1os. <span class=\"_ _5\"></span>Los <span class=\"_ _2\"></span>indi<span class=\"_ _2\"></span>cios <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>deterioro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>artera <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>clientes <span class=\"_ _5\"></span>s<span class=\"ls13\">e </span>obtienen <span class=\"_ _9\"></span>tanto <span class=\"_ _7\"> </span>de <span class=\"_ _7\"></span>fuentes <span class=\"_ _9\"></span>internas, <span class=\"_ _7\"></span>evidencia <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>deterioro <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>una <span class=\"_ _7\"> </span>cuenta <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>clientes<span class=\"_ _2\"></span>, <span class=\"_ _7\"></span>y/o <span class=\"_ _9\"></span>de fuentes <span class=\"_ _1\"></span>exte<span class=\"_ _2\"></span>rnas, <span class=\"_ _0\"></span>cambios significa<span class=\"_ _0\"></span>tivos c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>incidencia <span class=\"_ _0\"></span>adversa <span class=\"_ _0\"></span>sobre <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a e<span class=\"_ _0\"></span>ntidad, <span class=\"_ _0\"></span>referentes al entorno legal, econ\u00f3mico, tecnol\u00f3gico o de<span class=\"_ _0\"></span> mercado.<span class=\"_ _4b\"> </span>Marcas Las <span class=\"_ _3\"></span>marcas <span class=\"_ _1\"></span>proceden <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _3\"></span>adquiridas <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>combinaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocio. <span class=\"_ _1\"></span>Algunas <span class=\"_ _1\"></span>marcas <span class=\"_ _1\"></span>tienen vida <span class=\"_ _0\"></span>\u00fatil indef<span class=\"_ _0\"></span>inida (ASPY <span class=\"_ _1\"></span>Global Services S.A.U., discontinuada<span class=\"_ _0\"></span> en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio 2025), <span class=\"_ _0\"></span>ya que no <span class=\"_ _5\"></span>existe <span class=\"_ _5\"></span>un <span class=\"_ _9\"></span>l\u00edmite <span class=\"_ _5\"></span>esti<span class=\"_ _2\"></span>mable <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>p<span class=\"_ _2\"></span>eriodo <span class=\"_ _5\"></span>durante <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>cual <span class=\"_ _9\"></span>este <span class=\"_ _5\"></span>activo <span class=\"_ _9\"></span>va <span class=\"_ _9\"></span>a <span class=\"_ _5\"></span>generar <span class=\"_ _5\"></span>entrada <span class=\"_ _9\"></span>de flujos <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>efectivos, <span class=\"_ _24\"> </span>mientras <span class=\"_ _24\"> </span>que <span class=\"_ _24\"> </span>otras <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>amortizan <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>funci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>su<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>vida <span class=\"_ _4\"> </span>\u00fati<span class=\"_ _2\"></span>l <span class=\"_ _4\"> </span>estimada,<span class=\"_ _2\"></span> principalmente <span class=\"_ _6\"></span>entr<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>10 <span class=\"_ _5\"></span>(marca<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>relativa <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>adquisici\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>I<span class=\"_ _0\"></span>nstituto <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Estudios <span class=\"_ _5\"></span>Celulares <span class=\"_ _6\"></span>y<span class=\"_ _2\"></span> Moleculares, <span class=\"_ _9\"></span>S.A.) <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>15<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>a\u00f1os <span class=\"_ _9\"></span>(m<span class=\"_ _2\"></span>arca <span class=\"_ _9\"></span>relativa <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>adquisici\u00f3n <span class=\"_ _7\"></span>de Global<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>Telemed<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>S<span class=\"_ _2\"></span>ystems, A.G.). <span class=\"_ _2\"></span>Las <span class=\"_ _6\"></span>marcas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>\u00fatil <span class=\"_ _6\"></span>definida <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>amortizan <span class=\"_ _6\"></span>linealmente. <span class=\"_ _6\"></span>Sobre <span class=\"_ _2\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>marcas, <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>Grupo realiza <span class=\"_ _7\"></span>test <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>deterioro <span class=\"_ _8\"> </span>ya <span class=\"_ _8\"> </span>sean <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"> </span>vida <span class=\"_ _8\"> </span>\u00fatil <span class=\"_ _7\"> </span>def<span class=\"_ _2\"></span>inida <span class=\"_ _7\"> </span>o <span class=\"_ _8\"> </span>indefinida <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>base <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>planes <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e negocios de las sociedades. Para <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>aloraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>marcas <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>utilizado <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>metodolog\u00eda <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ahorro <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>royalty <span class=\"_ _6\"></span>(Relief from Royalties):<span class=\"_ _4b\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Esta <span class=\"_ _7\"> </span>metodolog\u00ed<span class=\"_ _2\"></span>a <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>fundamenta <span class=\"_ _7\"></span>en <span class=\"_ _7\"> </span>que <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>v<span class=\"_ _2\"></span>alor <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>activo <span class=\"_ _7\"> </span>es <span class=\"_ _7\"> </span>igual <span class=\"_ _8\"> </span>al <span class=\"_ _7\"> </span>valor </span></span>presente de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>ingresos <span class=\"_ _2\"></span>obtenidos <span class=\"_ _2\"></span>(o <span class=\"_ _2\"></span>te\u00f3ricos) <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el cob<span class=\"_ _2\"></span>ro de <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>\"royalty\" <span class=\"_ _2\"></span>por la utilizaci\u00f3n por parte del licenciatario.  \u2022<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>Los <span class=\"_ _5\"></span>ingresos <span class=\"_ _2\"></span>atribuibles <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>\u201c<span class=\"_ _0\"></span>royalty\u201d <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>uso <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>tambi\u00e9n <span class=\"_ _6\"></span>representan el ahorro <span class=\"_ _2\"></span>de costes <span class=\"_ _2\"></span>disponibl<span class=\"_ _2\"></span>es para <span class=\"_ _2\"></span>el propietario <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>mismo <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>evitar el pago<span class=\"_ _4b\"> </span>de royalties por la licencia de su activo a otro propietario. Aplicaciones Inform\u00e1ticas Las licencias para aplic<span class=\"_ _0\"></span>aciones inform\u00e1ticas adquiridas, est\u00e1n destinadas a uso propio y no a <span class=\"_ _0\"></span>la venta <span class=\"_ _5\"></span><span class=\"lse\">a <span class=\"_ _5\"></span></span>ter<span class=\"_ _2\"></span>ceros, <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>programas <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>ordenador <span class=\"_ _9\"></span>elaborados <span class=\"_ _5\"></span>internamente, <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>capitalizan <span class=\"_ _5\"></span>sobre <span class=\"_ _5\"></span>la<span class=\"_ _2\"></span> base de<span class=\"_ _0\"></span> los c<span class=\"_ _0\"></span>ostes en que se <span class=\"_ _1\"></span>ha incurrido para adquirirlas <span class=\"_ _0\"></span>o desarrollarlos, <span class=\"_ _0\"></span>y prepararlos <span class=\"_ _0\"></span>para su uso. Se <span class=\"_ _6\"></span>presentan <span class=\"_ _2\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>estado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>situaci\u00f3n <span class=\"_ _6\"></span>financiera <span class=\"_ _6\"></span>consolidado<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>minorado en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _7\"> </span>amortizaciones <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>p\u00e9<span class=\"_ _2\"></span>rdidas <span class=\"_ _7\"> </span>por <span class=\"_ _7\"> </span>deterioro <span class=\"_ _7\"> </span>a<span class=\"_ _2\"></span>cumuladas. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"> </span>aplicaciones inform\u00e1ticas <span class=\"_ _6\"></span>antes <span class=\"_ _6\"></span>referidas, <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>amortizan <span class=\"_ _6\"></span>linealmente <span class=\"_ _6\"></span>durante <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>vida <span class=\"_ _2\"></span>\u00fat<span class=\"_ _2\"></span>il, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>raz\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _5\"></span>25<span class=\"_ _2\"></span>-<span class=\"_ _4b\"> </span>33% anual. A estos efectos se entiende por importe<span class=\"_ _0\"></span> amortizable el coste de adquisici\u00f3n o coste atribuido menos su valor residual. El <span class=\"_ _8\"> </span>Grupo <span class=\"_ _4\"> </span>revisa <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>valor <span class=\"_ _4\"> </span>residual, <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>vida <span class=\"_ _4\"> </span>\u00fatil <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>el <span class=\"_ _8\"> </span>m\u00e9todo <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>amortizaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>activos intangibles <span class=\"_ _1c\"> </span>al <span class=\"_ _1d\"> </span>cierre <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>cada <span class=\"_ _1d\"> </span>ejercicio. <span class=\"_ _1d\"> </span>Las <span class=\"_ _1d\"> </span>modificaciones <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>los <span class=\"_ _1d\"> </span>criterios <span class=\"_ _1d\"> </span>inicialmente establecidos se reconocen como un cambio de estimaci\u00f3n. Los gastos de<span class=\"_ _2\"></span> mantenimiento de l<span class=\"_ _2\"></span>as aplicaciones <span class=\"_ _2\"></span>inform\u00e1ticas mencionadas <span class=\"_ _2\"></span>incurridas durante<span class=\"_ _2\"></span> el ejercicio se registran en el resultado del ejercicio.<span class=\"_ _4b\"> </span>Fondo de Comercio El <span class=\"_ _6\"></span>fondo <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>come<span class=\"_ _2\"></span>rcio <span class=\"_ _5\"></span>repre<span class=\"_ _0\"></span>senta <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>exceso <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>coste <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>combinaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>nego<span class=\"_ _2\"></span>cios <span class=\"_ _6\"></span>sobre<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>el<span class=\"_ _2\"></span> valor <span class=\"_ _2\"></span>razonable <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>participaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>netos <span class=\"_ _2\"></span>identificables <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _2\"></span>adquirida en la fecha de adquisici\u00f3n.<span class=\"_ _4b\"> </span>Tras e<span class=\"_ _0\"></span>l reconocimiento <span class=\"_ _0\"></span>inicial, los fondos de<span class=\"_ _0\"></span> comercio <span class=\"_ _0\"></span>se valoran <span class=\"_ _0\"></span>a su <span class=\"_ _1\"></span>coste menos, en su c<span class=\"_ _0\"></span>aso, las <span class=\"_ _5\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>ac<span class=\"_ _0\"></span>umuladas, <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>cuales <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>considera<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>irre<span class=\"_ _0\"></span>versibles. <span class=\"_ _9\"></span>Las <span class=\"_ _5\"></span>prueba<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>de deterioro <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>realizan <span class=\"_ _6\"></span>semestralmente, <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _6\"></span>frecuencia, <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>acontecimientos <span class=\"_ _6\"></span>o cambios <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _2\"></span>circunstancias <span class=\"_ _2\"></span>indican <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>libros <span class=\"_ _2\"></span>pueda <span class=\"_ _6\"></span>haberse <span class=\"_ _2\"></span>deteriorado<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>siendo la <span class=\"_ _4\"> </span>pol\u00edtica <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"> </span>r<span class=\"_ _2\"></span>ealizar <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>pruebas <span class=\"_ _4\"> </span>s<span class=\"_ _2\"></span>emestralmente, <span class=\"_ _4\"> </span>consistente <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>analizar <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>valor actualizado de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>flujos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>efectivo <span class=\"_ _2\"></span>esperados <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>sociedades <span class=\"_ _2\"></span>participadas <span class=\"_ _2\"></span>que los han generado.<span class=\"_ _4b\"> </span>Deterioro de activos no corrientes En <span class=\"_ _7\"></span>general, <span class=\"_ _9\"></span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _7\"></span>considera <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>UGE <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>la<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"> </span>le <span class=\"_ _7\"> </span>asigna, <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>su <span class=\"_ _7\"> </span>caso, <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>fondo <span class=\"_ _7\"> </span>de comercio <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>intangibles <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>vida <span class=\"_ _6\"></span>\u00fatil <span class=\"_ _6\"></span>indefinida, <span class=\"_ _6\"></span>es <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>un<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>las <span class=\"_ _6\"></span>sociedades <span class=\"_ _6\"></span>o <span class=\"_ _2\"></span>subgrupos <span class=\"_ _6\"></span>que forman <span class=\"_ _5\"></span>parte <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Grupo <span class=\"_ _9\"></span>ya <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>estas <span class=\"_ _5\"></span>ser\u00edan <span class=\"_ _9\"></span>la <span class=\"_ _5\"></span>unidad <span class=\"_ _9\"></span>m\u00ednima <span class=\"_ _5\"></span>cuyos <span class=\"_ _5\"></span>flujos <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>caja, <span class=\"_ _5\"></span>tanto <span class=\"_ _5\"></span>de entrada como se salida, son identificables e independientes de otros f<span class=\"_ _0\"></span>lujos compartidos.  El <span class=\"_ _1\"></span>Grupo conside<span class=\"_ _0\"></span>ra <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>forma <span class=\"_ _1\"></span>general que <span class=\"_ _1\"></span>hay <span class=\"_ _1\"></span>indicios de <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>cuando e<span class=\"_ _0\"></span>xisten <span class=\"_ _1\"></span>desviaciones<span class=\"_ _4b\"> </span>relevantes respecto al presupuesto.  El <span class=\"_ _5\"></span>Grupo <span class=\"_ _9\"></span>comprueba <span class=\"_ _5\"></span>se<span class=\"_ _2\"></span>mestralmente <span class=\"_ _5\"></span>si <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>UGEs <span class=\"_ _9\"></span>ha <span class=\"_ _5\"></span>sufrido <span class=\"_ _9\"></span>alguna <span class=\"_ _5\"></span>p\u00e9rdida <span class=\"_ _9\"></span>por deterioro.  El valor <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>de los a<span class=\"_ _0\"></span>ctivos de <span class=\"_ _0\"></span>las UGEs <span class=\"_ _1\"></span>es el mayor e<span class=\"_ _0\"></span>ntre su <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable menos <span class=\"_ _1\"></span>los<span class=\"_ _4b\"> </span>costes <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>venta <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>su <span class=\"_ _5\"></span>valor <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>uso. <span class=\"_ _9\"></span>El <span class=\"_ _9\"></span>valor <span class=\"_ _5\"></span>en <span class=\"_ _9\"></span>uso <span class=\"_ _9\"></span>se <span class=\"_ _5\"></span>determina <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>funci<span class=\"_ _2\"></span>\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>flujos <span class=\"_ _9\"></span>de efectivo esperados <span class=\"_ _2\"></span>durante <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>espera <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>dichos <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>contribuyan <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span> generaci\u00f3n  de  resultados, <span class=\"_ _1c\"> </span>las  expectativas  sobre  posibles <span class=\"_ _1c\"> </span>variaciones  en  el  importe  o <span class=\"_ _1c\"> </span>la distribuci\u00f3n <span class=\"_ _5\"></span>temporal <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>flujos, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>tem<span class=\"_ _2\"></span>poral <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>dinero <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>pre<span class=\"_ _2\"></span>cio <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>satisfacer <span class=\"_ _9\"></span>por soportar la incertidumbre relacionada con el activo, entre otros.  El <span class=\"_ _1c\"> </span>Grupo <span class=\"_ _1c\"> </span>utiliza <span class=\"_ _1c\"> </span>hist\u00f3ricamente  los <span class=\"_ _1c\"> </span>presupuestos <span class=\"_ _1d\"> </span>y <span class=\"_ _1c\"> </span>planes <span class=\"_ _1c\"> </span>de  negocio<span class=\"_ _2\"></span> <span class=\"_ _1c\"> </span>aprobados <span class=\"_ _1c\"> </span>por  la administraci\u00f3n, <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>generalmente a<span class=\"_ _0\"></span>barcaban <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>eriodo <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>8 <span class=\"_ _1\"></span>a\u00f1os <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>considerar <span class=\"_ _1\"></span>factible <span class=\"_ _0\"></span>estimar de <span class=\"_ _1\"></span>forma <span class=\"_ _0\"></span>fiable <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>dicho <span class=\"_ _0\"></span>periodo <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>tiempo, <span class=\"_ _1\"></span>para <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>distint<span class=\"_ _2\"></span>as <span class=\"_ _1\"></span>unidades <span class=\"_ _0\"></span>generadoras <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>efectivo. No <span class=\"_ _2\"></span>obstante, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>partir <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>redujo <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>6 <span class=\"_ _2\"></span>a\u00f1os, <span class=\"_ _2\"></span>derivado <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>proceso <span class=\"_ _2\"></span>de maduraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>sociedades <span class=\"_ _5\"></span>adquiridas, <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>considerar <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>reduce <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>f<span class=\"_ _2\"></span>orma <span class=\"_ _6\"></span>progresiva <span class=\"_ _5\"></span>la llegada <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>punto <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>inicio <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>negocios <span class=\"_ _3\"></span>adquirido<span class=\"_ _2\"></span>s, <span class=\"_ _3\"></span>siendo <span class=\"_ _1\"></span>ya <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _3\"></span>2025 <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>period<span class=\"_ _2\"></span>o de 5 a\u00f1os. A <span class=\"_ _24\"> </span>31  de<span class=\"_ _0\"></span> <span class=\"_ _24\"> </span>dici<span class=\"_ _2\"></span>embre <span class=\"_ _24\"> </span>de  2025 <span class=\"_ _24\"> </span>y  2024, <span class=\"_ _24\"> </span>las <span class=\"_ _24\"> </span>hip\u00f3t<span class=\"_ _2\"></span>esis <span class=\"_ _24\"> </span>clave <span class=\"_ _1e\"> </span>sobre <span class=\"_ _24\"> </span>las<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>que<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>se  c<span class=\"_ _0\"></span>onstruyen <span class=\"_ _24\"> </span>los presupuestos y planes de negocio son las siguientes: -<span class=\"ff4\"> <span class=\"_ _2f\"> </span></span>Proyecciones <span class=\"_ _1\"></span>de ingresos: Las <span class=\"_ _1\"></span>proyecciones de <span class=\"_ _1\"></span>ingresos el <span class=\"_ _1\"></span>a\u00f1o N+1 <span class=\"_ _1\"></span>(siendo N el <span class=\"_ _1\"></span>\u00faltimo ejercicio cerrado) <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>proyectan en <span class=\"_ _2\"></span>funci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>presupuesto <span class=\"_ _2\"></span>aprobado po<span class=\"_ _2\"></span>r el <span class=\"_ _2\"></span>Consejo <span class=\"_ _2\"></span>de Administraci\u00f3n <span class=\"_ _23\"> </span>y <span class=\"_ _23\"> </span>elaborado <span class=\"_ _23\"> </span>por <span class=\"_ _23\"> </span>la <span class=\"_ _23\"> </span>Sociedad <span class=\"_ _23\"> </span>Dominante <span class=\"_ _23\"> </span>en <span class=\"_ _23\"> </span>base <span class=\"_ _23\"> </span>a <span class=\"_ _23\"> </span>las <span class=\"_ _23\"> </span>mejores<span class=\"_ _2\"></span> estimaciones <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>proyecciones <span class=\"_ _2\"></span>comerciales <span class=\"_ _2\"></span>seg\u00fan <span class=\"_ _6\"></span>visibilidad <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>contratos <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>sirven como base para la elaboraci\u00f3n del <span class=\"_ _2\"></span>presupuesto, utilizando tanto informaciones internas como <span class=\"_ _27\"> </span>el <span class=\"_ _27\"> </span>conocimiento <span class=\"_ _20\"> </span>hist<span class=\"_ _2\"></span>\u00f3rico <span class=\"_ _20\"> </span>y <span class=\"_ _27\"> </span>acuerdos <span class=\"_ _27\"> </span>ya <span class=\"_ _27\"> </span>cerrados, <span class=\"_ _27\"> </span>as\u00ed <span class=\"_ _27\"> </span>como <span class=\"_ _27\"> </span>fuentes <span class=\"_ _27\"> </span>de informaci\u00f3n <span class=\"_ _2\"></span>ext<span class=\"_ _2\"></span>erna <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>investigaci\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>estudio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>directores <span class=\"_ _6\"></span>comerciales <span class=\"_ _6\"></span>sobre el <span class=\"_ _8\"> </span>sector, <span class=\"_ _4\"> </span>estudios <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>aseguradores <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>datos <span class=\"_ _4\"> </span>reales <span class=\"_ _8\"> </span>sobre <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _8\"> </span>evolu<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>se<span class=\"_ _2\"></span>ctor bas\u00e1ndose <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>observ<span class=\"_ _2\"></span>aciones <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>m\u00e9dicos. <span class=\"_ _6\"></span>Para<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>per\u00edodos <span class=\"_ _6\"></span>sucesivos, <span class=\"_ _5\"></span>con <span class=\"_ _2\"></span>car\u00e1cter general, se proyecta el <span class=\"_ _2\"></span>CAGR estimado <span class=\"_ _2\"></span>conforme el estudio <span class=\"_ _2\"></span>de mercado elaborado por<span class=\"_ _2\"></span> la <span class=\"_ _8\"> </span>firma <span class=\"_ _7\"> </span>esp<span class=\"_ _2\"></span>ecializada <span class=\"_ _7\"> </span>C<span class=\"_ _2\"></span>andesic <span class=\"_ _8\"> </span>\u201cOutlook <span class=\"_ _8\"> </span>for <span class=\"_ _8\"> </span>Atrys <span class=\"_ _8\"> </span>Main <span class=\"_ _4\"> </span>Markets\u201d, <span class=\"_ _7\"> </span>que<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>contempla estimaciones <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>crecimiento <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>me<span class=\"_ _2\"></span>rcado <span class=\"_ _20\"> </span>para <span class=\"_ _20\"> </span>las <span class=\"_ _20\"> </span>diferentes <span class=\"_ _27\"> </span>UGEs <span class=\"_ _20\"> </span>del <span class=\"_ _20\"> </span>Grupo.<span class=\"_ _6\"></span> Adicionalmente, <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>con<span class=\"_ _2\"></span>sideran <span class=\"_ _24\"> </span>tambi\u00e9n <span class=\"_ _1e\"> </span>proyectos <span class=\"_ _1e\"> </span>singulares <span class=\"_ _24\"> </span>qu<span class=\"_ _2\"></span>e <span class=\"_ _24\"> </span>ya  se <span class=\"_ _24\"> </span>encuentran firmados con determinados clientes. -<span class=\"ff4\"> <span class=\"_ _2f\"> </span></span>Proyecciones <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>gastos <span class=\"_ _7\"></span>operativos: <span class=\"_ _9\"></span>Para <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _9\"></span>N+1 <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>proyecciones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>gastos corresponden <span class=\"_ _20\"> </span>al <span class=\"_ _20\"> </span>presup<span class=\"_ _2\"></span>uesto <span class=\"_ _20\"> </span>aprobado <span class=\"_ _20\"> </span>por <span class=\"_ _27\"> </span>el <span class=\"_ _20\"> </span>Consejo <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>Administraci\u00f3n. <span class=\"_ _20\"> </span>Este presupuesto <span class=\"_ _7\"> </span>recoge <span class=\"_ _7\"> </span>siner<span class=\"_ _2\"></span>gias <span class=\"_ _7\"> </span>estimadas <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>caso <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>nuevas <span class=\"_ _8\"> </span>incorporaciones <span class=\"_ _7\"> </span>y <span class=\"_ _8\"> </span>mayor productividad <span class=\"_ _7\"> </span>por <span class=\"_ _8\"> </span>incremento <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>la <span class=\"_ _8\"> </span>ocupaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>os <span class=\"_ _7\"> </span>r<span class=\"_ _2\"></span>ecursos <span class=\"_ _7\"> </span>disponibles. <span class=\"_ _8\"> </span>Para <span class=\"_ _8\"> </span>los ejercicios N+2 y siguientes se <span class=\"_ _2\"></span>proyectan los gastos con un <span class=\"_ _2\"></span>CAGR lineal en funci\u00f3n del objetivo de inflaci\u00f3n d<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>BCE, salvo en <span class=\"_ _2\"></span>aquellos casos de <span class=\"_ _2\"></span>UGEs concretas <span class=\"_ _2\"></span>en donde se<span class=\"_ _2\"></span> tengan <span class=\"_ _7\"> </span>que <span class=\"_ _8\"> </span>adapt<span class=\"_ _2\"></span>ar <span class=\"_ _7\"> </span>los <span class=\"_ _4\"> </span>costes <span class=\"_ _8\"> </span>fijos <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>salarios <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>OPEX <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>funci\u00f3n <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>crecimiento esperado. -<span class=\"ff4\"> <span class=\"_ _2f\"> </span></span>Capex: <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>inversi\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>CAPEX <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>N+1 <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>proyecta <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>funci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>presupuesto <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el<span class=\"_ _2\"></span> resto de los <span class=\"_ _2\"></span>ejercicios se <span class=\"_ _2\"></span>proyecta un c<span class=\"_ _2\"></span>recimiento CAGR <span class=\"_ _2\"></span>lineal en funci\u00f3n <span class=\"_ _2\"></span>del objetivo<span class=\"_ _2\"></span> de <span class=\"_ _6\"></span>inflaci\u00f3n <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>BCE <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>argo <span class=\"_ _6\"></span>plazo, <span class=\"_ _6\"></span>salvo <span class=\"_ _6\"></span>excepci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>determinadas <span class=\"_ _6\"></span>UGE <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>que<span class=\"_ _2\"></span> pueda <span class=\"_ _2\"></span>considerarse <span class=\"_ _2\"></span>una <span class=\"_ _6\"></span>inversi\u00f3n <span class=\"_ _2\"></span>adicional <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>CAPEX <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>crecimiento <span class=\"_ _2\"></span>(apertura <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>un<span class=\"_ _4b\"> </span>nuevo centro de tratamie<span class=\"_ _2\"></span>nto) en alg\u00fan a\u00f1o <span class=\"_ _2\"></span>concreto en contratos que <span class=\"_ _2\"></span>ya est\u00e9n firmados<span class=\"_ _2\"></span> con el cliente.  La extrapolac<span class=\"_ _0\"></span>i\u00f3n de los flujos de<span class=\"_ _0\"></span> efectivo <span class=\"_ _0\"></span>estimados para el e<span class=\"_ _0\"></span>jercicio no cubierto <span class=\"_ _0\"></span>por el plan <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> negocio <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>efect\u00faa <span class=\"_ _2\"></span>manteniendo <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>tasa <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>crecimiento <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>estructura <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>gasto <span class=\"_ _2\"></span>similar <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la del \u00faltimo a\u00f1o del plan de negocio, sin l\u00edmite temporal (re<span class=\"_ _0\"></span>nta a perpetuidad)<span class=\"_ _4b\"> </span>.<span class=\"_ _4b\"> </span>El <span class=\"_ _9\"></span>valor <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>flujos <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>efectivo <span class=\"_ _7\"></span>individualizados <span class=\"_ _7\"></span>por <span class=\"_ _9\"></span>UG<span class=\"_ _2\"></span>E <span class=\"_ _9\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>31 <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _7\"> </span>se descuentan <span class=\"_ _8\"> </span>estimando <span class=\"_ _8\"> </span>un <span class=\"_ _8\"> </span>rango <span class=\"_ _8\"> </span>razonables <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>t<span class=\"_ _2\"></span>asas <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>descuento <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>tasas <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>crecimiento <span class=\"_ _8\"> </span>a perpetuidad (\u201cg\u201d), <span class=\"_ _1\"></span>los<span class=\"_ _2\"></span> rangos de <span class=\"_ _0\"></span>las tasas de descuento <span class=\"_ _0\"></span>se han estimado <span class=\"_ _0\"></span>a partir de infor<span class=\"_ _0\"></span>maci\u00f3n de mercado <span class=\"_ _2\"></span>bajo <span class=\"_ _2\"></span>el mode<span class=\"_ _2\"></span>lo del <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>medio <span class=\"_ _2\"></span>ponderado de <span class=\"_ _2\"></span>capital (\u201cCMP<span class=\"_ _2\"></span>C\u201d <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>\u201cWACC\u201d) y <span class=\"_ _2\"></span>las tasas <span class=\"_ _7\"> </span>de <span class=\"_ _4\"> </span>crecimiento <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>perpetuidad <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>partir <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>estimaciones <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>inflac<span class=\"_ _2\"></span>i\u00f3n <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>largo <span class=\"_ _8\"> </span>plazo,<span class=\"_ _2\"></span> calcul\u00e1ndose de <span class=\"_ _2\"></span>forma <span class=\"_ _2\"></span>individualizada <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>funci\u00f3n <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>natur<span class=\"_ _2\"></span>aleza d<span class=\"_ _2\"></span>e la <span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ividad de <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>una de las diferentes UGEs y del pa\u00eds en el que desarrollan su actividad. Dichos rangos razonables en las tasas de descuento y en las tasas de crecimiento a perpetuidad han <span class=\"_ _7\"> </span>sido <span class=\"_ _8\"> </span>estimadas <span class=\"_ _7\"> </span>por <span class=\"_ _4\"> </span>PricewaterhouseCoopers <span class=\"_ _7\"> </span>Asesores <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>Negocios, <span class=\"_ _8\"> </span>S.L. <span class=\"_ _8\"> </span>como <span class=\"_ _8\"> </span>experto independiente. El <span class=\"_ _6\"></span>sigui<span class=\"_ _2\"></span>ente <span class=\"_ _6\"></span>cuadro <span class=\"_ _6\"></span>muestra <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>rangos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>tasas <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>scuento <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>crecimiento <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>perpetuidad aplicadas al valor de los flujos de efectivo de<span class=\"_ _0\"></span> las diferentes UGEs al 31 de d<span class=\"_ _2\"></span>iciembre de 2025: Bajo Medio Alto Unidad de <span class=\"_ _2\"></span>Negocio Tasa g <span class=\"ls0\"> </span>Tasa g <span class=\"ls0\"> </span>Tasa g <span class=\"ls0\"> </span>UGES ED Radiolog\u00eda<span class=\"_ _2\"></span> 8,<span class=\"ls0\">6% </span>2,0% 9,<span class=\"ls0\">4% </span>2,0% 10,<span class=\"ls0\">2% </span>2,0% ED Cardiolog\u00eda 8,<span class=\"ls0\">6% </span>2,0% 9,<span class=\"ls0\">4% </span>2,0% 10,<span class=\"ls0\">2% </span>2,0% Real Life Data<span class=\"_ _2\"></span> 8,<span class=\"ls0\">6% </span>2,0% 9,<span class=\"ls0\">4% </span>2,0% 10,<span class=\"ls0\">2% </span>2,0% GTMS (ITMS) 9,<span class=\"ls0\">6% </span>3,<span class=\"ls0\">2% </span>10,<span class=\"ls0\">4% </span>3,<span class=\"ls0\">1% </span>11,2% 3,0% Axismed 1<span class=\"ls6\">1,</span>5% 3,<span class=\"ls0\">5% </span>1<span class=\"ls6\">2,</span>3% 3,3% 1<span class=\"ls6\">3,</span>2% 3,<span class=\"ls0\">2% </span>Teleradiolog<span class=\"_ _2\"></span>\u00eda de Colombia 10,<span class=\"ls0\">7% </span>3,<span class=\"ls0\">4% </span>11,5% 3,<span class=\"ls0\">3% </span>1<span class=\"ls6\">2,</span>4% 3,<span class=\"ls0\">1% </span>Bienzobas 8,8% 2,<span class=\"ls0\">0% </span>9,<span class=\"ls0\">3% </span>2,0% 9,8% 2,0% IMOR 9,<span class=\"ls0\">0% </span>2,<span class=\"ls0\">0% </span>9,<span class=\"ls0\">5% </span>2,0% 10,<span class=\"ls0\">0% </span>2,0% Atrys Portugal 8,9% 2,0% 9,4% 1,9% 9,9% 1,<span class=\"ls0\">8% </span>SIMM 7,5% 2,<span class=\"ls0\">0% </span>8,8% 2,0% 10,<span class=\"ls0\">1% </span>2,0% ICM 7,5% 2,<span class=\"ls0\">0% </span>8,8% 2,0% 10,<span class=\"ls0\">1% </span>2,0% Llebalust 7,5% 2,0% 8,8% 2,0% 10,1% 2,0% ICM Genetyca 7,5% 2,0% 8,8% 1,9% 10,<span class=\"ls0\">0% </span>1,<span class=\"ls0\">8% </span>No <span class=\"_ _5\"></span>existen <span class=\"_ _6\"></span>variaciones <span class=\"_ _5\"></span>significativas <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>rangos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>tasas <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>descuento <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>crecimiento <span class=\"_ _5\"></span>a perpetuidad respecto al 31 de diciembre<span class=\"_ _0\"></span> de 2024.<span class=\"_ _2\"></span> Tal <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>comenta <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>Nota <span class=\"_ _2\"></span>24, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>UGE <span class=\"_ _2\"></span>Aspy <span class=\"_ _6\"></span>ha <span class=\"_ _2\"></span>sido <span class=\"_ _2\"></span>discontinuada <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025.<span class=\"_ _6\"></span> En <span class=\"_ _2\"></span>base <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>ello, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _2\"></span>regi<span class=\"_ _2\"></span>strado <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>deterioro <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>Aspy <span class=\"_ _6\"></span>Global <span class=\"_ _2\"></span>S<span class=\"_ _2\"></span>ervices, S.A.U. de 45,3 millones de euros, siendo asignados en su totalidad al fondo de comercio. El <span class=\"_ _6\"></span>sigui<span class=\"_ _2\"></span>ente <span class=\"_ _6\"></span>cuadro <span class=\"_ _6\"></span>muestra <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>rangos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>tasas <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>scuento <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>crecimiento <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>perpetuidad aplicadas al valor de los flujos de efectivo de<span class=\"_ _0\"></span> las diferentes UGEs al 31 de diciembre de 2024: <span class=\"_ _2\"></span> Bajo Medio Alto Unidad de <span class=\"_ _2\"></span>Negocio Tasa g <span class=\"ls0\"> </span>Tasa g <span class=\"ls0\"> </span>Tasa g <span class=\"ls0\"> </span>UGES ED Radiolog\u00eda<span class=\"_ _2\"></span> 8,5% 2,0% 9,3% 2,0% 10,1% 1,9%<span class=\"_ _4b\"> </span>ED Cardiolog\u00eda 8,5% 2,0% 9,3% 2,0% 10,1% 1,9% Real Life Data<span class=\"_ _2\"></span> 8,5% 2,0% 9,3% 2,0% 10,1% 1,9% GTMS (ITMS) 9,2% 3,1% 10,1% 3,0% 10,9% 2,9% Axismed 11,3% 3,5% 12,2% 3,3% 13,1% 3,1% Teleradiolog<span class=\"_ _2\"></span>\u00eda de Colombia 10,5% 3,2% 11,4% 3,1% 12,2% 3,0%<span class=\"_ _4b\"> </span>Bienzobas 9,2% 2,0% 9,7% 2,0% 10,2% 1,9% IMOR 9,2% 2,0% 9,7% 2,0% 10,2% 1,9% Atrys Portugal 9,5% 2,0% 10,0% 2,0% 10,5% 1,9% SIMM 8,5% 2,0% 9,4% 2,0% 10,2% 1,9% ICM 8,5% 2,0% 9,4% 2,0% 10,2% 1,9% Llebalust 8,5% 2,0% 9,4% 2,0% 10,2% 1,9% ICM Genetyca 8,8% 2,0% 9,7% 2,0% 10,5% 1,9% ASPY 8,8% 2,0% 9,3% 2,0% 9,8% 1,9% De la aplicaci\u00f3n de <span class=\"_ _2\"></span>los di<span class=\"_ _2\"></span>ferentes rangos razonables en las <span class=\"_ _2\"></span>tasas de <span class=\"_ _2\"></span>descuento y <span class=\"_ _2\"></span>en las tasas de<span class=\"_ _2\"></span> crecimiento <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>perpetuidad <span class=\"_ _1\"></span>estimadas <span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>ha <span class=\"_ _1\"></span>surgido <span class=\"_ _1\"></span>ning\u00fan <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>diferentes UGEs <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Grupo <span class=\"_ _7\"> </span>a <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>2025 <span class=\"_ _9\"></span>ni <span class=\"_ _7\"> </span>a <span class=\"_ _9\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _7\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>2024, <span class=\"_ _7\"></span>excepto <span class=\"_ _9\"></span>por <span class=\"_ _7\"></span>el deterioro de <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>aplicado en <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>UGE\u2019s <span class=\"_ _2\"></span>IMOR y <span class=\"_ _2\"></span>Atrys <span class=\"_ _2\"></span>Portugal <span class=\"_ _2\"></span>en el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 y <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el<span class=\"_ _2\"></span> deterioro <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>valor <span class=\"_ _1\"></span>aplicado <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>UGE\u2019s <span class=\"_ _3\"></span>ICM <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>Atrys <span class=\"_ _1\"></span>Portugal <span class=\"_ _3\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>ejercicio <span class=\"_ _3\"></span>2025, <span class=\"_ _1\"></span>comentados en detalle en la Nota 5. Detalle <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Unid<span class=\"_ _2\"></span>ades <span class=\"_ _2\"></span>Generadoras <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Efectivo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>coinciden <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>entidad <span class=\"_ _6\"></span>legal <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>las<span class=\"_ _2\"></span> siguientes: CIE <span class=\"_ _6\"></span>/ <span class=\"_ _5\"></span>ITH<span class=\"ff2\"> <span class=\"_ _5\"></span>(\u00e1rea <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>negocio <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>tele <span class=\"_ _5\"></span>cardiolog\u00eda) <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>DRIM <span class=\"_ _5\"></span>(\u00e1rea <span class=\"_ _6\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>negoc<span class=\"_ _2\"></span>io <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>radiolog\u00eda) <span class=\"_ _5\"></span>se </span>consideran <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>UGEs <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>eDiagnostic <span class=\"_ _5\"></span>Cl\u00ednica <span class=\"_ _5\"></span>Virt<span class=\"_ _2\"></span>ual <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Especialidades <span class=\"_ _5\"></span>M\u00e9dicas <span class=\"_ _5\"></span>S.L. <span class=\"_ _9\"></span>ya <span class=\"_ _5\"></span>que ambos grupos de activo por separado tienen un merca<span class=\"_ _0\"></span>do activo existente.<span class=\"_ _2\"></span> Real Life Data <span class=\"ff2\">es <span class=\"_ _2\"></span>una UGE <span class=\"_ _2\"></span>de Atrys Health S.A. <span class=\"_ _2\"></span>ya que se considera <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>grupo de activo<span class=\"ls14\">s </span>por<span class=\"_ _2\"></span> </span>separado con un mercado activo existente.  ICM <span class=\"_ _2\"></span><span class=\"ff2\">es <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>UGE <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Atrys <span class=\"_ _6\"></span>Health <span class=\"_ _2\"></span>S.A. <span class=\"_ _2\"></span>ya <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>considera <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>grupo <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>separado </span>con un mercado activo existente. Global <span class=\"_ _5\"></span>Telemed <span class=\"_ _6\"></span>Systems <span class=\"_ _5\"></span>AG <span class=\"_ _5\"></span>(ITMS <span class=\"_ _5\"></span>Group)<span class=\"ff2\"> <span class=\"_ _5\"></span></span>y <span class=\"_ _6\"></span>sociedades <span class=\"_ _5\"></span>dependientes<span class=\"ff2\"> <span class=\"_ _5\"></span>ha <span class=\"_ _5\"></span>sido <span class=\"_ _6\"></span>valorada </span>por <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>UGE <span class=\"_ _6\"></span>ya <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>matriz <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>sociedades <span class=\"_ _2\"></span>dependientes <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>grupos <span class=\"_ _6\"></span>de activos <span class=\"_ _5\"></span>tienen <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>mercado <span class=\"_ _9\"></span>activo <span class=\"_ _5\"></span>existente <span class=\"_ _9\"></span>com\u00fan. <span class=\"_ _9\"></span>Desde <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>ejercicio <span class=\"_ _5\"></span>2023 <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>incluye <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>el<span class=\"_ _2\"></span> mismo <span class=\"_ _6\"></span>an\u00e1lisis <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>sociedad <span class=\"_ _2\"></span>Axismed<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>Gestao <span class=\"_ _6\"></span>Preventiva <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>Saude<span class=\"_ _0\"></span>, <span class=\"_ _6\"></span>S.A., <span class=\"_ _5\"></span>ya <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>gesti<span class=\"_ _2\"></span>onada conjuntamente a ITMS Group. Atrys Portugal S.G.P.S. y sociedades dependientes<span class=\"ff2\"> ha<span class=\"_ _2\"></span> sido valorada por el Grupo como una<span class=\"_ _2\"></span> </span>UGE <span class=\"_ _1\"></span>ya que<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>matriz y <span class=\"_ _1\"></span>las soc<span class=\"_ _0\"></span>iedades <span class=\"_ _1\"></span>dependientes como <span class=\"_ _1\"></span>grupos <span class=\"_ _1\"></span>de activos <span class=\"_ _1\"></span>tienen un <span class=\"_ _1\"></span>mercado activo existente com\u00fan.  Bienzobas <span class=\"_ _1\"></span>Salud, <span class=\"_ _1\"></span>S.L<span class=\"_ _2\"></span>.U. <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>sociedades <span class=\"_ _1\"></span>dependientes <span class=\"_ _1\"></span>(Grupo <span class=\"_ _1\"></span>Bienzobas)<span class=\"_ _2\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>sido valora<span class=\"_ _0\"></span>da <span class=\"_ _1\"></span>por </span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _0\"></span>como <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>UGE <span class=\"_ _0\"></span>ya <span class=\"_ _3\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>matriz <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>soci<span class=\"_ _2\"></span>edades <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>ependientes <span class=\"_ _3\"></span>com<span class=\"_ _2\"></span>o <span class=\"_ _1\"></span>grupos <span class=\"_ _3\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>activos<span class=\"_ _2\"></span> tienen un mercado activo existente com\u00fan.  Adicionalmente, a 31 de diciembre de 2025 y a 31 de diciembre de 2024, la direcci\u00f3n financiera del Grupo, de forma orientativa y con el objetivo de anticiparse<span class=\"_ _0\"></span> a potenciales riesgos de deterioros en sus unidades generadores de efectivo, analiza qu\u00e9 ca\u00edda lineal deber\u00eda<span class=\"_ _4b\"> </span>tener el EBITDA (MAR) (ver definici\u00f3n en anexo I) en cada uno de los a\u00f1os del plan de negocio para que una unidad generadora de efectivo pueda empezar a tener indicio de potenciales deterioros en el escenario m\u00e1s adverso de rangos (rango a<span class=\"_ _0\"></span>lto) de tasas de descuento y crecimientos a perpetuidad (g).<span class=\"_ _4b\"> </span>Los resultados de dicho an\u00e1lisis de sensibilidad son los siguientes a 31 de diciembre<span class=\"_ _0\"></span> de 2025: Alto Ca\u00edda  Unidad de Negocio<span class=\"_ _2\"></span> Wacc g EBITDA ED Radiolog\u00eda<span class=\"_ _2\"></span> 10,<span class=\"ls0\">2% </span>2,0% &gt;88% ED Cardiolog\u00eda 10,<span class=\"ls0\">2% </span>2,0% &gt;<span class=\"ls6\">21</span>% Real Life Data<span class=\"_ _2\"></span> 10,2% 2,0% &gt;<span class=\"ls6\">37</span>% GTMS (ITMS) 11,2% 3,0% &gt;54% Bienzobas 9,8% 2,0% &gt;2<span class=\"ls0\">5% </span>IMOR 10,<span class=\"ls0\">0% </span>2,0% &gt;<span class=\"ls6\">16</span>% Atrys Portugal 9,9% 1,<span class=\"ls0\">8% </span>&gt;0% SIMM 10,<span class=\"ls0\">1% </span>2,0% &gt;<span class=\"ls6\">30</span>% ICM 10,<span class=\"ls0\">1% </span>2,0% &gt;0% Llebalust 10,<span class=\"ls0\">1% </span>2,0% &gt;<span class=\"ls6\">31</span>% ICM Genetyca 10,<span class=\"ls0\">0% </span>1,<span class=\"ls0\">8% </span>&gt;43% Los <span class=\"_ _1\"></span>resultados <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>an\u00e1lisis <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>sensibilidad <span class=\"_ _1\"></span>fueron <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>sigui<span class=\"_ _2\"></span>entes <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _2\"></span>4: Alto Ca\u00edda  Unidad de Negocio<span class=\"_ _2\"></span> Wacc g EBITDA ED Radiolog\u00eda<span class=\"_ _2\"></span> 10,1% 1,9% &gt;87% ED Cardiolog\u00eda 10,1% 1,9% &gt;17% Real Life Data<span class=\"_ _2\"></span> 10,1% 1,9% &gt;49% GTMS (ITMS) 10,9% 2,9% &gt;58% Bienzobas 10,2% 1,9% &gt;27% IMOR 10,2% 1,9% &gt;0% Atrys Portugal 10,5% 1,9% &gt;0% SIMM 10,2% 1,9% &gt;53% ICM 10,2% 1,9% &gt;14% Llebalust 10,2% 1,9% &gt;20% ICM Genetyca 10,5% 1,9% &gt;53% ASPY 9,8% 1,9% &gt;0% El Grupo <span class=\"_ _0\"></span>no considera<span class=\"_ _0\"></span> razonable <span class=\"_ _1\"></span>que se produzcan ca\u00eddas <span class=\"_ _0\"></span>del EBITDA (MAR) por <span class=\"_ _0\"></span>encima <span class=\"_ _0\"></span>de las mostradas en los cuadros a<span class=\"_ _0\"></span>nteriores en ca<span class=\"_ _0\"></span>da una de las UGE\u2019s, por lo que n<span class=\"_ _0\"></span>o se ha identificado ning\u00fan <span class=\"_ _2\"></span>indicio <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>det<span class=\"_ _2\"></span>erioro <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2025 <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2024, excepto para <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>comentando en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Nota 5 <span class=\"_ _2\"></span>respecto <span class=\"_ _6\"></span><span class=\"ff9\">al <span class=\"_ _2\"></span>deterioro de <span class=\"_ _2\"></span>valor ap<span class=\"_ _2\"></span>licado en <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>UGE\u2019s </span>ICM <span class=\"_ _1\"></span>y Atrys <span class=\"_ _1\"></span>Portugal en <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _1\"></span>2025<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>y a <span class=\"_ _1\"></span>las UGE\u2019s <span class=\"_ _1\"></span>IMOR <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>Atrys<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>P<span class=\"_ _2\"></span>ortugal <span class=\"_ _1\"></span>en el <span class=\"_ _1\"></span>ejercicio<span class=\"_ _2\"></span> 2024. No <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>han <span class=\"_ _5\"></span>producido <span class=\"_ _5\"></span>varia<span class=\"_ _0\"></span>ciones <span class=\"_ _5\"></span>significativas <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>cumplimiento <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>planes <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>negocio<span class=\"_ _4b\"> </span>durante <span class=\"_ _1\"></span>el ejercicio 2025. <span class=\"_ _1\"></span>Las UGE\u2019S <span class=\"_ _1\"></span>con menor <span class=\"_ _0\"></span>holgura <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>escenario <span class=\"_ _0\"></span>desfavorable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tasas de <span class=\"_ _2\"></span>descuento <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>crecimiento <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>perpetuidad <span class=\"_ _2\"></span>evolucionan seg\u00fan <span class=\"_ _6\"></span>lo <span class=\"_ _2\"></span>previsto <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>cierre del <span class=\"_ _6\"></span>ejercicio 2024 <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>no <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>detectan <span class=\"_ _8\"> </span>indicadores <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>deterioro <span class=\"_ _8\"> </span>a <span class=\"_ _4\"> </span>tal <span class=\"_ _8\"> </span>efecto, <span class=\"_ _8\"> </span>a <span class=\"_ _4\"> </span>excepci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>deterioros aplicados en el ejercicio 2024 en las UGE\u2019s IMOR y Atrys Portugal, comentados en detalle en la Nota 5 y en las UGE\u2019s ICM y Atrys Portugal en el ejerc<span class=\"_ _0\"></span>icio 2025.<span class=\"_ _4b\"> </span>Las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>relacionadas <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>deterioro <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>or <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>UGE <span class=\"_ _6\"></span>reducen <span class=\"_ _6\"></span>inicialmente, <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>su caso, el valor del fondo de comercio asignado a la misma y a continuaci\u00f3n a los dem\u00e1s activos de la <span class=\"_ _0\"></span>UGE, prorratea<span class=\"_ _0\"></span>ndo en funci\u00f3n <span class=\"_ _1\"></span>del valor contable de <span class=\"_ _0\"></span>cada uno <span class=\"_ _0\"></span>de los activos, c<span class=\"_ _0\"></span>on el <span class=\"_ _0\"></span>l\u00edmite para <span class=\"_ _5\"></span>c<span class=\"_ _2\"></span>ada <span class=\"_ _9\"></span>uno <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ellos <span class=\"_ _7\"> </span>del <span class=\"_ _9\"></span>mayor <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>su <span class=\"_ _7\"></span>valor <span class=\"_ _9\"></span>razonable <span class=\"_ _9\"></span>m<span class=\"_ _2\"></span>enos <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>costes <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>enajenaci\u00f3n <span class=\"_ _9\"></span>o disposici\u00f3n <span class=\"_ _1c\"> </span>por <span class=\"_ _1c\"> </span>otra <span class=\"_ _1d\"> </span>v\u00eda, <span class=\"_ _1c\"> </span>su <span class=\"_ _1d\"> </span>valor <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>uso <span class=\"_ _1d\"> </span>y <span class=\"_ _1c\"> </span>c<span class=\"_ _2\"></span>ero. <span class=\"_ _1c\"> </span>Las <span class=\"_ _1c\"> </span>p\u00e9rdidas <span class=\"_ _1c\"> </span>por <span class=\"_ _1d\"> </span>deterioro <span class=\"_ _1c\"> </span>del <span class=\"_ _1d\"> </span>valor correspondientes al fondo <span class=\"_ _2\"></span>de comercio no son <span class=\"_ _2\"></span>reversibles. <span class=\"_ _2\"></span>Las p\u00e9rdidas po<span class=\"_ _2\"></span>r deterioro del resto<span class=\"_ _2\"></span> de <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>s\u00f3lo <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>revierten <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>hubiese <span class=\"_ _6\"></span>producido <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>cambio <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>estimaciones <span class=\"_ _6\"></span>utilizadas para determinar el valor recuperable de<span class=\"_ _0\"></span>l activo.<span class=\"_ _2\"></span> Si existen indicios <span class=\"_ _2\"></span>de deterioro de valor en una UGE <span class=\"_ _2\"></span>a la que no <span class=\"_ _2\"></span>se ha podido asignar el <span class=\"_ _2\"></span>fondo de <span class=\"_ _5\"></span>comercio, <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>comprueba <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>primer <span class=\"_ _5\"></span>lugar <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>UGE <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>re<span class=\"_ _0\"></span>conoce, <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>su caso, la p\u00e9rdida por deterioro de valor.  Al <span class=\"_ _8\"> </span>comprobar <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>deterioro <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>valor <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>una <span class=\"_ _4\"> </span>UGE, <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>Grupo <span class=\"_ _8\"> </span>identifica <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>activos <span class=\"_ _8\"> </span>comunes relacionados <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>misma. <span class=\"_ _5\"></span>Si <span class=\"_ _5\"></span>una <span class=\"_ _6\"></span>parte <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>comunes <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>pueden <span class=\"_ _5\"></span>asignar <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>form<span class=\"_ _2\"></span>a razonable <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>consistente <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>UGE, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _6\"></span>compara <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>contable <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>UGE,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>incluyendo los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>comunes, <span class=\"_ _1\"></span>con el <span class=\"_ _3\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>reconoce, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>su ca<span class=\"_ _0\"></span>so, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>\u00e9rdida <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>deterior<span class=\"_ _2\"></span>o de valor al nivel de la UGE. Si el G<span class=\"_ _2\"></span>rupo no puede asignar una parte d<span class=\"_ _2\"></span>e los activos comunes de forma <span class=\"_ _2\"></span>razonable y <span class=\"_ _6\"></span>consistente a <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>UGE, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>compara <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>contable <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>unidad, <span class=\"_ _2\"></span>sin los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>comunes, <span class=\"_ _1\"></span>con el <span class=\"_ _3\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>reconoce, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>su ca<span class=\"_ _0\"></span>so, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>\u00e9rdida <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>deterior<span class=\"_ _2\"></span>o de <span class=\"_ _3\"></span>valor<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>niv<span class=\"_ _2\"></span>el <span class=\"_ _3\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>U<span class=\"_ _2\"></span>GE. <span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>continuaci\u00f3n, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>identifica <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>grupo <span class=\"_ _1\"></span>m\u00e1<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>peque\u00f1o <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>UGEs a <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>que <span class=\"_ _7\"> </span>se <span class=\"_ _8\"> </span>puede <span class=\"_ _7\"> </span>asigna<span class=\"_ _2\"></span>r <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>valor <span class=\"_ _8\"> </span>contable <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>los <span class=\"_ _8\"> </span>activos <span class=\"_ _7\"> </span>comunes <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"> </span>forma <span class=\"_ _7\"> </span>razonable <span class=\"_ _7\"> </span>y<span class=\"_ _2\"></span> consistente <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>compara <span class=\"_ _2\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>valor <span class=\"_ _6\"></span>contable <span class=\"_ _2\"></span>del<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>grupo<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>UGEs, <span class=\"_ _2\"></span>incluyendo <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _2\"></span>comunes, con el <span class=\"_ _0\"></span>importe re<span class=\"_ _0\"></span>cuperable y <span class=\"_ _0\"></span>reconoce, e<span class=\"_ _0\"></span>n su <span class=\"_ _0\"></span>caso, la <span class=\"_ _0\"></span>p\u00e9rdida por <span class=\"_ _1\"></span>deterioro de valor <span class=\"_ _0\"></span>al nivel <span class=\"_ _0\"></span>del grupo de UGEs. A 31 de diciembre de 2025 no existen activos comunes entre UGEs. A <span class=\"_ _1c\"> </span>los <span class=\"_ _1d\"> </span>efectos <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>comprobar <span class=\"_ _1c\"> </span>el <span class=\"_ _1d\"> </span>deterioro <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>v<span class=\"_ _2\"></span>alor <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>una <span class=\"_ _1c\"> </span>UGE <span class=\"_ _1d\"> </span>con <span class=\"_ _1c\"> </span>participaciones <span class=\"_ _1c\"> </span>no<span class=\"_ _2\"></span> dominantes, <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>fueron <span class=\"_ _2\"></span>reconocidas <span class=\"_ _2\"></span>inicialmente <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>participaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _6\"></span>razonable d<span class=\"_ _2\"></span>e los <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>netos<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>identificables, <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _9\"></span>ajusta <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>e\u00f3ricamente <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _5\"></span>contabl<span class=\"_ _6\"></span>e <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>fondo <span class=\"_ _9\"></span>de comercio, <span class=\"_ _6\"></span>antes <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>ser <span class=\"_ _6\"></span>comparado <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>recuperable <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>UGE. <span class=\"_ _5\"></span>Este <span class=\"_ _2\"></span>ajuste <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>realiza, a\u00f1adiendo <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>fondo<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comercio <span class=\"_ _6\"></span>asignado <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>UGE, <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>fondo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>comercio atribuible a las participaciones no dominantes.  No obstante, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>p\u00e9rdida por <span class=\"_ _2\"></span>deterioro de <span class=\"_ _2\"></span>valor del <span class=\"_ _2\"></span>fondo <span class=\"_ _2\"></span>de comercio <span class=\"_ _2\"></span>reconocida <span class=\"_ _2\"></span>en resultados se <span class=\"_ _6\"></span>corresponde <span class=\"_ _5\"></span>exclusivamente <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>aquella <span class=\"_ _5\"></span>parte <span class=\"_ _6\"></span>relacionada <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>pa<span class=\"_ _2\"></span>rticipaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>Grupo, salvo en <span class=\"_ _2\"></span>aquellos <span class=\"_ _2\"></span>casos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>que, <span class=\"_ _2\"></span>por la <span class=\"_ _2\"></span>modific<span class=\"_ _2\"></span>aci\u00f3n de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>particip<span class=\"_ _2\"></span>aci\u00f3n, <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>participaciones no dominantes participen en el fondo de comercio.  Si <span class=\"_ _2\"></span>una UGE <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>parte de <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>UGE <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>participaciones <span class=\"_ _2\"></span>no domi<span class=\"_ _2\"></span>nantes, <span class=\"_ _2\"></span>forma <span class=\"_ _2\"></span>parte d<span class=\"_ _2\"></span>e una <span class=\"_ _2\"></span>UGE<span class=\"_ _2\"></span> superior, <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>p\u00e9rdidas <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>deterioro <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>asignan <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>UGE <span class=\"_ _5\"></span>superior. <span class=\"_ _6\"></span>La <span class=\"_ _5\"></span>asignaci\u00f3n <span class=\"_ _5\"></span>se realiza <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>funci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>valores <span class=\"_ _6\"></span>contables <span class=\"_ _6\"></span>relativos <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>anterioridad <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _2\"></span> p\u00e9rdida por deterioro de valor. Las <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>deterioro <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _6\"></span>relacionadas <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>UGEs <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>mantienen <span class=\"_ _2\"></span>participaciones <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>o dominantes <span class=\"_ _24\"> </span>se  asignan <span class=\"_ _24\"> </span>entre  e<span class=\"_ _0\"></span>l <span class=\"_ _24\"> </span>Grupo  y <span class=\"_ _24\"> </span>las <span class=\"_ _1e\"> </span>participaciones <span class=\"_ _24\"> </span>no<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>domina<span class=\"_ _2\"></span>ntes <span class=\"_ _24\"> </span>siguiendo  los criterios de reparto del resultado de la UGE.<span class=\"_ _4b\"> </span>La <span class=\"_ _3\"></span>reversi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>p\u00e9rdida <span class=\"_ _1\"></span>por <span class=\"_ _3\"></span>deterioro <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valor <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>registra <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>abono <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>resultados. <span class=\"_ _1\"></span>No <span class=\"_ _1\"></span>obstante, la reversi\u00f3n <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>p\u00e9rdida <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>puede aumentar el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>contable del <span class=\"_ _2\"></span>activo por <span class=\"_ _2\"></span>encima <span class=\"_ _2\"></span>del valor contable que hubiera tenido, neto de amortizaciones, si no se hubiera registrado el deterioro. El importe de la reversi\u00f3n de la p\u00e9rdida de valor de una UGE se distribuye entre los activos de<span class=\"_ _4b\"> </span>la <span class=\"_ _0\"></span>misma, e<span class=\"_ _0\"></span>xceptuando <span class=\"_ _0\"></span>el fondo <span class=\"_ _1\"></span>de comercio, <span class=\"_ _0\"></span>prorrateando en <span class=\"_ _1\"></span>funci\u00f3n del <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>contable <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e los activos, <span class=\"_ _9\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>l\u00ed<span class=\"_ _2\"></span>mite <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>activo <span class=\"_ _7\"></span>del <span class=\"_ _9\"></span>menor <span class=\"_ _7\"> </span>de <span class=\"_ _7\"></span>su <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>recuperabl<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>y <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>valor <span class=\"_ _9\"></span>contable <span class=\"_ _7\"> </span>que hubiera tenido, neto de amortizaciones, si no se hubiera registrado la p\u00e9rdida.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "b<span class=\"lsa\">) </span>Inmovilizado Intangible Los <span class=\"_ _2\"></span>bienes <span class=\"_ _6\"></span>comprendidos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>inmovilizado <span class=\"_ _2\"></span>int<span class=\"_ _2\"></span>angible <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>valoran <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>coste, <span class=\"_ _6\"></span>ya <span class=\"_ _2\"></span>sea <span class=\"_ _2\"></span>\u00e9ste <span class=\"_ _6\"></span>el precio de <span class=\"_ _2\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>producci\u00f3n, mi<span class=\"_ _2\"></span>norado por<span class=\"_ _2\"></span> la <span class=\"_ _6\"></span>correspondiente amortizaci\u00f3n acumulada <span class=\"_ _1\"></span>(calculada <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>funci\u00f3n de <span class=\"_ _1\"></span>su <span class=\"_ _0\"></span>vida <span class=\"_ _1\"></span>\u00fatil) y <span class=\"_ _3\"></span>de las <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>por de<span class=\"_ _0\"></span>terioro <span class=\"_ _1\"></span>que, en <span class=\"_ _1\"></span>su <span class=\"_ _0\"></span>caso, hayan experimentado. El <span class=\"_ _6\"></span>im<span class=\"_ _2\"></span>porte <span class=\"_ _6\"></span>amortizable <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>activo <span class=\"_ _6\"></span>intangible <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span>vida <span class=\"_ _6\"></span>\u00fatil <span class=\"_ _5\"></span>definida <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>distribuye <span class=\"_ _6\"></span>sobre<span class=\"_ _2\"></span> una <span class=\"_ _6\"></span>base <span class=\"_ _5\"></span>sistem\u00e1tica <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _5\"></span>largo <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>su <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>\u00fati<span class=\"_ _2\"></span>l. <span class=\"_ _6\"></span>El <span class=\"_ _5\"></span>cargo <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>amortizaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>per\u00edodo <span class=\"_ _5\"></span>se<span class=\"_ _4b\"> </span>reconoce en el resultado del ejercicio. El <span class=\"_ _2\"></span>Grupo <span class=\"_ _6\"></span>reconoce <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>aja <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>activo <span class=\"_ _2\"></span>intangible <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>momento <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>disposici\u00f3n <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>cuando <span class=\"_ _2\"></span>no espera recibir beneficios econ\u00f3micos futuros por su uso o disposici\u00f3n. La fecha de disposici\u00f3n del <span class=\"_ _9\"></span>activo <span class=\"_ _7\"> </span>intangible <span class=\"_ _7\"></span>es <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>comprador <span class=\"_ _9\"></span>adquiere <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>control <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>mismo. <span class=\"_ _7\"></span>La p\u00e9rdida o ganancia surgida se determina como la diferencia e<span class=\"_ _0\"></span>ntre el importe neto obtenido y el<span class=\"_ _4b\"> </span>importe en libros del activo y se reconoce en el resultado del ejercicio. Gastos de Desarrollo Se trata de proy<span class=\"_ _2\"></span>ectos de desarrollo de p<span class=\"_ _2\"></span>roductos que <span class=\"_ _2\"></span>pretenden alcanzar el <span class=\"_ _2\"></span>mercado, o que <span class=\"_ _2\"></span>son utilizados  para<span class=\"_ _0\"></span>  su <span class=\"_ _1e\"> </span>explotaci\u00f3n  y <span class=\"_ _24\"> </span>uti<span class=\"_ _2\"></span>lizaci\u00f3n  imp<span class=\"_ _0\"></span>lement\u00e1ndolos  de<span class=\"_ _0\"></span>ntro  de <span class=\"_ _24\"> </span>los  servicios  de diagn\u00f3stico <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _5\"></span>pre<span class=\"_ _0\"></span>sta <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>sus <span class=\"_ _6\"></span>clientes <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>habitual, <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>objeto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>mejorar <span class=\"_ _6\"></span>su competitividad. <span class=\"_ _2\"></span>Cada <span class=\"_ _6\"></span>uno <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>proyectos <span class=\"_ _2\"></span>tiene <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>plan <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>negocio <span class=\"_ _2\"></span>espec\u00edfico <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>eval\u00faa <span class=\"_ _2\"></span>de forma individualizada. La descripc<span class=\"_ _0\"></span>i\u00f3n detallada de los proyectos se encuentra en el informe de gesti\u00f3n consolidado. Estos <span class=\"_ _2\"></span>proyectos <span class=\"_ _6\"></span>tienen <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>periodo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>desarrollo <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>entre <span class=\"_ _2\"></span>7 <span class=\"_ _6\"></span>y <span class=\"_ _2\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>a\u00f1os, <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _2\"></span>u<span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>dos <span class=\"_ _2\"></span>a\u00f1os <span class=\"_ _6\"></span>para entrar en fase de comercializaci\u00f3n. Todos <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>proyectos <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>llevan <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>cabo <span class=\"_ _8\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>basan <span class=\"_ _4\"> </span>en <span class=\"_ _7\"> </span>cono<span class=\"_ _2\"></span>cimientos <span class=\"_ _8\"> </span>previos adquiridos <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>trav\u00e9s <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>experiencia <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _24\"> </span>desarrollo <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>sus <span class=\"_ _24\"> </span>servicios <span class=\"_ _4\"> </span>diagn\u00f3sticos, <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>la literatura <span class=\"_ _3\"></span>cient\u00edfic<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>publicada <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>licencia <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>pa<span class=\"_ _2\"></span>tentes <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>know<span class=\"_ _2\"></span>-how <span class=\"_ _1\"></span>previamente <span class=\"_ _1\"></span>desarrollada por otras instituciones.  Los <span class=\"_ _5\"></span>gastos <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>desarrollo <span class=\"_ _5\"></span>incurridos <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>ejercicio <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>registran <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _5\"></span>cuenta <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>resultado <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>el ejercicio. <span class=\"_ _24\"> </span>Los <span class=\"_ _24\"> </span>costes  relacionados <span class=\"_ _24\"> </span>con <span class=\"_ _24\"> </span>las  actividades <span class=\"_ _4\"> </span>de  desarrollo <span class=\"_ _24\"> </span>se  activar\u00e1<span class=\"_ _0\"></span>n <span class=\"_ _24\"> </span>d<span class=\"_ _2\"></span>esde <span class=\"_ _24\"> </span>el momento en que cumplan las condiciones siguientes: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">existencia <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>proyecto <span class=\"_ _9\"></span>espec\u00edfico <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>individualizado <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>permita <span class=\"_ _9\"></span>valorar <span class=\"_ _5\"></span>de <span class=\"_ _7\"></span>forma </span></span>fiable el desembolso atribuible a la realizac<span class=\"_ _0\"></span>i\u00f3n del proyecto. <span class=\"_ _2\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">la asignaci\u00f3n, imputaci\u00f3n y distribuci\u00f3n temporal de los costes de cada proyec<span class=\"_ _0\"></span>to deben </span></span>estar claramente establecidas. \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">en todo momento <span class=\"_ _2\"></span>deben <span class=\"_ _2\"></span>existir motivos <span class=\"_ _2\"></span>fundados de \u00e9xito <span class=\"_ _2\"></span>t\u00e9cnico en <span class=\"_ _2\"></span>la realizaci\u00f3n del<span class=\"_ _2\"></span> </span></span>proyecto, <span class=\"_ _9\"></span>tanto <span class=\"_ _7\"></span>para <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>caso <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>empresa <span class=\"_ _7\"></span>tenga <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>intenci\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _7\"></span>su <span class=\"_ _9\"></span>explotaci\u00f3n directa, <span class=\"_ _4\"> </span>como <span class=\"_ _4\"> </span>para <span class=\"_ _24\"> </span>el <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>la <span class=\"_ _4\"> </span>venta <span class=\"_ _24\"> </span>a <span class=\"_ _4\"> </span>un <span class=\"_ _24\"> </span>tercero <span class=\"_ _4\"> </span>del <span class=\"_ _24\"> </span>resultado <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>p<span class=\"_ _2\"></span>royecto <span class=\"_ _4\"> </span>una <span class=\"_ _4\"> </span>v<span class=\"_ _2\"></span>ez concluido, si existe mercado. \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">la <span class=\"_ _3\"></span>rentabilidad <span class=\"_ _1\"></span>econ\u00f3mico-comercial <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>proyecto <span class=\"_ _3\"></span>debe <span class=\"_ _1\"></span>estar <span class=\"_ _3\"></span>ra<span class=\"_ _2\"></span>zonablemente <span class=\"_ _3\"></span>asegurada.<span class=\"_ _2\"></span> </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">la <span class=\"_ _7\"></span>financiaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"> </span>di<span class=\"_ _2\"></span>stintos <span class=\"_ _7\"> </span>proyectos <span class=\"_ _7\"> </span>debe <span class=\"_ _7\"> </span>estar <span class=\"_ _7\"> </span>ra<span class=\"_ _2\"></span>zonablemente <span class=\"_ _9\"></span>as<span class=\"_ _2\"></span>egurada <span class=\"_ _7\"></span>para </span></span>completar <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>realizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>estos. Ade<span class=\"_ _0\"></span>m\u00e1s, <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>ebe <span class=\"_ _1\"></span>estar a<span class=\"_ _0\"></span>segurada <span class=\"_ _1\"></span>la disponibilidad <span class=\"_ _1\"></span>de los adecuados <span class=\"_ _2\"></span>recursos <span class=\"_ _2\"></span>t\u00e9cnicos <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>otro <span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>po <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>completar <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>proyecto <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>para <span class=\"_ _2\"></span>utiliza<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>o vender el activo intangible. \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">debe <span class=\"_ _6\"></span>existir <span class=\"_ _6\"></span>una <span class=\"_ _2\"></span>int<span class=\"_ _2\"></span>enci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>completar <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>intangible <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>cuesti\u00f3n, <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>usarlo <span class=\"_ _6\"></span>o </span></span>venderlo. Para ello, se <span class=\"_ _2\"></span>aplican las <span class=\"_ _2\"></span>m\u00e9tricas est\u00e1ndar que <span class=\"_ _2\"></span>permiten <span class=\"_ _2\"></span>evaluar los riesgos<span class=\"_ _2\"></span> tecnol\u00f3gicos de <span class=\"_ _2\"></span>las diferentes fase<span class=\"_ _0\"></span>s de desarrollo y <span class=\"_ _0\"></span>establece<span class=\"_ _0\"></span>r de forma <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>y fundada <span class=\"_ _0\"></span>una previsi\u00f3n <span class=\"_ _0\"></span>de \u00e9xito t\u00e9cnico <span class=\"_ _8\"> </span>y <span class=\"_ _24\"> </span>econ\u00f3mico-comercial. <span class=\"_ _4\"> </span>Teniendo <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>cuenta <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>modelo <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>negocio <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Grupo, <span class=\"_ _4\"> </span>las<span class=\"_ _4b\"> </span>estimaciones se efect\u00faan de forma separada por proyecto de desarrollo. Para <span class=\"_ _4\"> </span>la <span class=\"_ _1e\"> </span>determinaci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>previsi\u00f3n <span class=\"_ _24\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>viabilidad <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>\u00e9xito <span class=\"_ _24\"> </span>e<span class=\"_ _2\"></span>con\u00f3mico<span class=\"_ _2\"></span>-comercial <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>los proyectos, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>utilizan <span class=\"_ _1\"></span>valoraciones <span class=\"_ _1\"></span>intern<span class=\"_ _2\"></span>as <span class=\"_ _1\"></span>comparando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>neto <span class=\"_ _0\"></span>contable <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _1\"></span>proyecto de <span class=\"_ _9\"></span>desarrollo <span class=\"_ _7\"></span>m\u00e1s <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>importe <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>inversi\u00f3n <span class=\"_ _9\"></span>previsto <span class=\"_ _7\"> </span>hasta <span class=\"_ _7\"></span>su <span class=\"_ _9\"></span>finalizaci\u00f3n<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>con <span class=\"_ _7\"> </span>el <span class=\"_ _7\"></span>valor <span class=\"_ _9\"></span>actual adjudicado <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>dicho <span class=\"_ _5\"></span>an\u00e1lisis, <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>cuanto <span class=\"_ _6\"></span>considera <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>efectivo <span class=\"_ _5\"></span>y, <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>consecuencia,<span class=\"_ _4b\"> </span>determina <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>importe <span class=\"_ _1\"></span>recuperable <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>proye<span class=\"_ _2\"></span>cto <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>esarrollo, <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>por <span class=\"_ _1\"></span>ello <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>previsi\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>viabilidad de \u00e9xito econ\u00f3mico-comercial. La <span class=\"_ _24\"> </span>Direcci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>Sociedad <span class=\"_ _24\"> </span>Dominante <span class=\"_ _24\"> </span>ha <span class=\"_ _24\"> </span>analizado <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>viabilidad <span class=\"_ _24\"> </span>t\u00e9cnica <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>econ\u00f3mico<span class=\"_ _2\"></span>-<span class=\"_ _4b\"> </span>financiera <span class=\"_ _7\"> </span>de <span class=\"_ _4\"> </span>todos <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>proyectos <span class=\"_ _8\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>desarrollo <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>ha <span class=\"_ _8\"> </span>considerado <span class=\"_ _8\"> </span>qu<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>existen <span class=\"_ _8\"> </span>razones <span class=\"_ _8\"> </span>para mantenerlos <span class=\"_ _1\"></span>activados <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>aparecen <span class=\"_ _1\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>activo <span class=\"_ _1\"></span>consolidado, <span class=\"_ _1\"></span>no existiendo indicios  de  deterioro  de  los  mismos,  excepto  por  los  proyectos  deteriorados  dura<span class=\"_ _0\"></span>nte  los<span class=\"_ _2\"></span> ejercicios 2025<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>detallados <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>nota <span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>. <span class=\"_ _2\"></span>A <span class=\"_ _6\"></span>su <span class=\"_ _2\"></span>vez, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>conside<span class=\"_ _2\"></span>ra <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>plan <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>tesorer\u00eda elaborado por <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>Direcci\u00f3n <span class=\"_ _2\"></span>evidencia <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>capacidad <span class=\"_ _2\"></span>futura <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>sociedades <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>hacer <span class=\"_ _2\"></span>frente <span class=\"_ _2\"></span>a sus <span class=\"_ _5\"></span>inversiones, <span class=\"_ _5\"></span>continuar <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>desarrollo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>sus <span class=\"_ _5\"></span>proyectos <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>curso <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>financiar <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>plan <span class=\"_ _5\"></span>de crecimiento presupuestado para ejercicios venideros. A <span class=\"_ _24\"> </span>pesar  de <span class=\"_ _24\"> </span>que <span class=\"_ _1e\"> </span>estas <span class=\"_ _24\"> </span>e<span class=\"_ _2\"></span>stimaciones <span class=\"_ _24\"> </span>se  han <span class=\"_ _24\"> </span>realizado  en <span class=\"_ _4\"> </span>fun<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _24\"> </span>de  la <span class=\"_ _24\"> </span>mejor <span class=\"_ _1e\"> </span>informaci\u00f3n disponible en <span class=\"_ _0\"></span>la fe<span class=\"_ _0\"></span>cha de<span class=\"_ _0\"></span> formulac<span class=\"_ _0\"></span>i\u00f3n de <span class=\"_ _0\"></span>las presentes <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>anuales c<span class=\"_ _0\"></span>onsolidadas, es posible<span class=\"_ _1\"></span> que ac<span class=\"_ _0\"></span>ontecimientos que pudier<span class=\"_ _0\"></span>an tener <span class=\"_ _1\"></span>luga<span class=\"_ _2\"></span>r en <span class=\"_ _1\"></span>el<span class=\"_ _2\"></span> futuro <span class=\"_ _0\"></span>obliguen a <span class=\"_ _0\"></span>modificarlas <span class=\"_ _0\"></span>en pr\u00f3ximos ejercicios. En tal caso, ello se har\u00eda de forma prospectiva, reconociendo los efec<span class=\"_ _0\"></span>tos del cambio de estimaci\u00f3n en la cuenta de p\u00e9rdidas y ganancias consolidada. El valor de los <span class=\"_ _2\"></span>flujos de <span class=\"_ _2\"></span>efectivo individualizado <span class=\"_ _2\"></span>por proyecto de des<span class=\"_ _2\"></span>arrollo a 31 <span class=\"_ _2\"></span>de diciembre<span class=\"_ _2\"></span> 2025 se <span class=\"_ _0\"></span>descuentan <span class=\"_ _0\"></span>estimando un <span class=\"_ _0\"></span>rango <span class=\"_ _0\"></span>razonable de<span class=\"_ _0\"></span> tasas <span class=\"_ _0\"></span>de de<span class=\"_ _0\"></span>scuento y <span class=\"_ _0\"></span>tasas de<span class=\"_ _0\"></span> cre<span class=\"_ _0\"></span>cimiento a <span class=\"_ _3\"></span>perpetuidad <span class=\"_ _1\"></span>(\u201cg\u201d), <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>rangos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>tasas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>descu<span class=\"_ _2\"></span>ento <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pa<span class=\"_ _2\"></span>rtir <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>informaci\u00f3n de mercado <span class=\"_ _2\"></span>bajo <span class=\"_ _2\"></span>el mode<span class=\"_ _2\"></span>lo del <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>medio <span class=\"_ _2\"></span>ponderado de <span class=\"_ _2\"></span>capital (\u201cCMPC<span class=\"_ _2\"></span>\u201d <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>\u201cWACC\u201d) y <span class=\"_ _2\"></span>las tasas <span class=\"_ _7\"> </span>de <span class=\"_ _4\"> </span>crecimiento <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>perpetuidad <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>partir <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>estimaciones <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>inflac<span class=\"_ _2\"></span>i\u00f3n <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>largo <span class=\"_ _8\"> </span>plazo,<span class=\"_ _2\"></span> resultando <span class=\"_ _4\"> </span>la <span class=\"_ _24\"> </span>aplicaci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>una <span class=\"_ _24\"> </span>tasa <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>descue<span class=\"_ _2\"></span>nto <span class=\"_ _24\"> </span>WACC <span class=\"_ _4\"> </span>media <span class=\"_ _24\"> </span>del <span class=\"_ _24\"> </span>8,8% <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>una <span class=\"_ _4\"> </span>tasa <span class=\"_ _24\"> </span>de crecimiento <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>perpetuidad <span class=\"_ _1\"></span>media del <span class=\"_ _1\"></span>2,0% <span class=\"_ _0\"></span>calculadas <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>PricewaterhouseCoopers <span class=\"_ _1\"></span>Asesores <span class=\"_ _0\"></span>de Negocios,  S.L.  como <span class=\"_ _1c\"> </span>experto  independiente  y <span class=\"_ _1c\"> </span>asociadas  a  las <span class=\"_ _1c\"> </span>Unidades  Generadores  de Efectivo (\u201cUGEs\u201d) para las cuales se<span class=\"_ _0\"></span> realizan los proyectos de desarrollo del Grupo.<span class=\"_ _2\"></span><span class=\"ff2\"> </span>Se considera<span class=\"_ _0\"></span>n como gastos a<span class=\"_ _0\"></span>ctivables de de<span class=\"_ _0\"></span>sarrollo, valorados <span class=\"_ _1\"></span>a<span class=\"_ _2\"></span> coste <span class=\"_ _0\"></span>de producci\u00f3n, todos <span class=\"_ _0\"></span>los costes <span class=\"_ _2\"></span>directamente <span class=\"_ _6\"></span>atribuibles <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>sean <span class=\"_ _2\"></span>necesarios <span class=\"_ _6\"></span>para <span class=\"_ _2\"></span>crear, <span class=\"_ _2\"></span>producir <span class=\"_ _6\"></span>y <span class=\"_ _2\"></span>preparar <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>activo para <span class=\"_ _5\"></span>que <span class=\"_ _7\"></span>pueda <span class=\"_ _9\"></span>operar <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>forma <span class=\"_ _9\"></span>prevista <span class=\"_ _9\"></span>inclu<span class=\"_ _2\"></span>yendo <span class=\"_ _9\"></span>costes <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>p<span class=\"_ _2\"></span>ersonal <span class=\"_ _7\"></span>afecto, <span class=\"_ _5\"></span>costes <span class=\"_ _7\"></span>de materiales <span class=\"_ _7\"></span>consumibles <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>servicios <span class=\"_ _7\"> </span>utilizados <span class=\"_ _8\"> </span>directamente <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>los <span class=\"_ _7\"> </span>proyectos. <span class=\"_ _8\"> </span>Los <span class=\"_ _8\"> </span>gastos <span class=\"_ _7\"> </span>de desarrollo <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>contabilizan <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>gasto <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>resultados <span class=\"_ _5\"></span>hasta <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>no <span class=\"_ _5\"></span>cumplen <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>requisitos para su <span class=\"_ _2\"></span>activaci\u00f3n, siendo <span class=\"_ _2\"></span>estas <span class=\"_ _2\"></span>partidas no <span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>gnificativas en <span class=\"_ _2\"></span>la cuenta <span class=\"_ _2\"></span>de p<span class=\"_ _2\"></span>\u00e9rdidas y <span class=\"_ _2\"></span>ganancias consolidada a 31 de diciembre de 2025.  Adicionalmente,  e<span class=\"_ _0\"></span>n  el  caso <span class=\"_ _24\"> </span>de  que  existan  dudas  raz<span class=\"_ _0\"></span>onables  sobre  el  \u00e9<span class=\"_ _0\"></span>xito  t\u00e9cnico <span class=\"_ _24\"> </span>o  la<span class=\"_ _2\"></span> rentabilidad <span class=\"_ _9\"></span>econ\u00f3mico-<span class=\"_ _2\"></span>comercial <span class=\"_ _9\"></span>del <span class=\"_ _7\"> </span>proyecto <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>desarrollo, <span class=\"_ _7\"> </span>es <span class=\"_ _7\"> </span>decir <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>vi<span class=\"_ _2\"></span>abilidad <span class=\"_ _9\"></span>del<span class=\"_ _2\"></span> proyecto <span class=\"_ _5\"></span>est\u00e1 <span class=\"_ _5\"></span>comprometida, <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>desestima <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>continuaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>proyec<span class=\"_ _0\"></span>to, <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>s<span class=\"_ _2\"></span>i <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>neto contable <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>proyecto <span class=\"_ _6\"></span>su<span class=\"_ _2\"></span>pera <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>re<span class=\"_ _2\"></span>cuperable <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>cuanto <span class=\"_ _5\"></span>a <span class=\"_ _2\"></span>las <span class=\"_ _5\"></span>expectativas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>generaci\u00f3n futura <span class=\"_ _24\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>ingresos, <span class=\"_ _1e\"> </span>se  producir\u00e1 <span class=\"_ _24\"> </span>un  deterioro <span class=\"_ _1e\"> </span>sobre  los <span class=\"_ _24\"> </span>importes  registrados <span class=\"_ _24\"> </span>en<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>el <span class=\"_ _1e\"> </span>activo imput\u00e1ndose directamente a p\u00e9rdidas del ejercicio.<span class=\"_ _4b\"> </span>Los <span class=\"_ _1\"></span>gastos <span class=\"_ _3\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>des<span class=\"_ _2\"></span>arrollo <span class=\"_ _3\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>amortiz<span class=\"_ _2\"></span>ar\u00e1n <span class=\"_ _3\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>cuerdo <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>plan <span class=\"_ _1\"></span>sistem\u00e1tico <span class=\"_ _1\"></span>espec\u00edfico <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>cada<span class=\"_ _4b\"> </span>proyecto. Este comenzar\u00e1 <span class=\"_ _2\"></span>a partir del <span class=\"_ _2\"></span>ejercicio en que <span class=\"_ _2\"></span>se termine cada p<span class=\"_ _2\"></span>royecto y se <span class=\"_ _2\"></span>extender\u00e1 durante el per\u00edodo en el cual genere ingresos, sin superar el plazo de cinco a\u00f1os. Propiedad Industrial Corresponde <span class=\"_ _20\"> </span>a <span class=\"_ _23\"> </span>los <span class=\"_ _20\"> </span>gast<span class=\"_ _2\"></span>os <span class=\"_ _20\"> </span>de <span class=\"_ _23\"> </span>desarrollo <span class=\"_ _20\"> </span>capitalizados <span class=\"_ _20\"> </span>para <span class=\"_ _20\"> </span>los <span class=\"_ _20\"> </span>que <span class=\"_ _23\"> </span>s<span class=\"_ _2\"></span>e <span class=\"_ _20\"> </span>ha <span class=\"_ _23\"> </span>obtenido <span class=\"_ _20\"> </span>la<span class=\"_ _4b\"> </span>correspondiente <span class=\"_ _4\"> </span>patente <span class=\"_ _4\"> </span>o <span class=\"_ _24\"> </span>similar, <span class=\"_ _4\"> </span>e <span class=\"_ _24\"> </span>incluyen <span class=\"_ _4\"> </span>los <span class=\"_ _24\"> </span>costes <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>r<span class=\"_ _2\"></span>egistro <span class=\"_ _4\"> </span>y <span class=\"_ _24\"> </span>formalizaci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _2\"></span>a propiedad <span class=\"_ _27\"> </span>industrial, <span class=\"_ _1f\"> </span>as\u00ed <span class=\"_ _1f\"> </span>como <span class=\"_ _1f\"> </span>los <span class=\"_ _1f\"> </span>costes <span class=\"_ _1f\"> </span>de <span class=\"_ _27\"> </span>adquisici\u00f3n <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>terceros <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>los <span class=\"_ _1f\"> </span>derechos<span class=\"_ _2\"></span> correspondientes. Se <span class=\"_ _5\"></span>presentan <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>balance <span class=\"_ _5\"></span>consolidado <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>coste <span class=\"_ _5\"></span>minorado <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las<span class=\"_ _2\"></span> amortizaciones y <span class=\"_ _0\"></span>p\u00e9rdidas por de<span class=\"_ _0\"></span>terioro acumuladas. Se <span class=\"_ _0\"></span>amortizan linealmente durante <span class=\"_ _1\"></span>su vida \u00fatil, <span class=\"_ _9\"></span>a <span class=\"_ _5\"></span>raz\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>10 <span class=\"_ _9\"></span>% <span class=\"_ _9\"></span>anual <span class=\"_ _5\"></span>y <span class=\"_ _9\"></span>son <span class=\"_ _9\"></span>objeto <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>c<span class=\"_ _2\"></span>orrecci\u00f3n <span class=\"_ _5\"></span>valorativa <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>deterioro. <span class=\"_ _9\"></span>A <span class=\"_ _9\"></span>estos efectos <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>entiende <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>amortizable <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>atribuido <span class=\"_ _2\"></span>(o <span class=\"_ _6\"></span>valor revalorizado) menos su valor residual. El <span class=\"_ _8\"> </span>Grupo <span class=\"_ _4\"> </span>revisa <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>valor <span class=\"_ _4\"> </span>residual, <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>vida <span class=\"_ _4\"> </span>\u00fatil <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>el <span class=\"_ _8\"> </span>m\u00e9todo <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>amortizaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>activos intangibles <span class=\"_ _1c\"> </span>al <span class=\"_ _1d\"> </span>cierre <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>cada <span class=\"_ _1d\"> </span>ejercicio. <span class=\"_ _1d\"> </span>Las <span class=\"_ _1d\"> </span>modificaciones <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>los <span class=\"_ _1d\"> </span>criterios <span class=\"_ _1d\"> </span>inicialmente establecidos se reconocen como un cambio de estimaci\u00f3n. Carteras de clientes La <span class=\"_ _1\"></span>cartera de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>client<span class=\"_ _2\"></span>es <span class=\"_ _1\"></span>corresponde a <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>adquiridas <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>combinaciones <span class=\"_ _1\"></span>de negocios <span class=\"_ _1\"></span>realizadas desde 2018. Para la va<span class=\"_ _0\"></span>loraci\u00f3n de las relaciones con clientes se ha utilizado la me<span class=\"_ _0\"></span>todolog\u00eda del beneficio <span class=\"_ _1\"></span>(MEEM). El <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>estima a <span class=\"_ _1\"></span>trav\u00e9s de <span class=\"_ _1\"></span>la suma <span class=\"_ _1\"></span>del \u201cexce<span class=\"_ _0\"></span>so de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>beneficios\u201d futuros descontados a valor actual, al que se le sustraen los cargos por activos contributivos. Dichas <span class=\"_ _0\"></span>carteras <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>lientes se <span class=\"_ _1\"></span>amortizan de <span class=\"_ _1\"></span>forma lineal dura<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>su vida <span class=\"_ _1\"></span>\u00fatil que <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>estima entre 1 <span class=\"_ _2\"></span>(cartera <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>clientes <span class=\"_ _2\"></span>aflorada <span class=\"_ _6\"></span>en la <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>R<span class=\"_ _2\"></span>eal Life <span class=\"_ _6\"></span>Data, <span class=\"_ _2\"></span>S.L.) <span class=\"_ _2\"></span>y <span class=\"_ _5\"></span>18 <span class=\"_ _2\"></span>a\u00f1os <span class=\"_ _2\"></span>(cartera <span class=\"_ _2\"></span>de clientes <span class=\"_ _0\"></span>aflorada <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la a<span class=\"_ _0\"></span>dquisici\u00f3n de <span class=\"_ _0\"></span>SIMM <span class=\"_ _0\"></span>Molecular, <span class=\"_ _0\"></span>S.L.U.) determinada <span class=\"_ _0\"></span>de a<span class=\"_ _0\"></span>cuerdo con <span class=\"_ _1\"></span>la ratio de ca\u00edda de los mismos de acuerdo con la experiencia hist\u00f3rica.  La <span class=\"_ _1\"></span>cartera <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>clientes m\u00e1s <span class=\"_ _1\"></span>relevante, <span class=\"_ _1\"></span>que es <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>Significant I<span class=\"_ _1\"></span>mp<span class=\"_ _2\"></span>act <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>ystems, <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>.L. <span class=\"_ _0\"></span>(Bienzobas), tiene <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>vida <span class=\"_ _5\"></span>\u00fatil <span class=\"_ _6\"></span>estimada <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>15 <span class=\"_ _6\"></span>a\u00f1os. <span class=\"_ _5\"></span>Los <span class=\"_ _2\"></span>indi<span class=\"_ _2\"></span>cios <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>deterioro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>artera <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>clientes <span class=\"_ _5\"></span>s<span class=\"ls13\">e </span>obtienen <span class=\"_ _9\"></span>tanto <span class=\"_ _7\"> </span>de <span class=\"_ _7\"></span>fuentes <span class=\"_ _9\"></span>internas, <span class=\"_ _7\"></span>evidencia <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>deterioro <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>una <span class=\"_ _7\"> </span>cuenta <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>clientes<span class=\"_ _2\"></span>, <span class=\"_ _7\"></span>y/o <span class=\"_ _9\"></span>de fuentes <span class=\"_ _1\"></span>exte<span class=\"_ _2\"></span>rnas, <span class=\"_ _0\"></span>cambios significa<span class=\"_ _0\"></span>tivos c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>incidencia <span class=\"_ _0\"></span>adversa <span class=\"_ _0\"></span>sobre <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a e<span class=\"_ _0\"></span>ntidad, <span class=\"_ _0\"></span>referentes al entorno legal, econ\u00f3mico, tecnol\u00f3gico o de<span class=\"_ _0\"></span> mercado.<span class=\"_ _4b\"> </span>Marcas Las <span class=\"_ _3\"></span>marcas <span class=\"_ _1\"></span>proceden <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _3\"></span>adquiridas <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>combinaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocio. <span class=\"_ _1\"></span>Algunas <span class=\"_ _1\"></span>marcas <span class=\"_ _1\"></span>tienen vida <span class=\"_ _0\"></span>\u00fatil indef<span class=\"_ _0\"></span>inida (ASPY <span class=\"_ _1\"></span>Global Services S.A.U., discontinuada<span class=\"_ _0\"></span> en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio 2025), <span class=\"_ _0\"></span>ya que no <span class=\"_ _5\"></span>existe <span class=\"_ _5\"></span>un <span class=\"_ _9\"></span>l\u00edmite <span class=\"_ _5\"></span>esti<span class=\"_ _2\"></span>mable <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>p<span class=\"_ _2\"></span>eriodo <span class=\"_ _5\"></span>durante <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>cual <span class=\"_ _9\"></span>este <span class=\"_ _5\"></span>activo <span class=\"_ _9\"></span>va <span class=\"_ _9\"></span>a <span class=\"_ _5\"></span>generar <span class=\"_ _5\"></span>entrada <span class=\"_ _9\"></span>de flujos <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>efectivos, <span class=\"_ _24\"> </span>mientras <span class=\"_ _24\"> </span>que <span class=\"_ _24\"> </span>otras <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>amortizan <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>funci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>su<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>vida <span class=\"_ _4\"> </span>\u00fati<span class=\"_ _2\"></span>l <span class=\"_ _4\"> </span>estimada,<span class=\"_ _2\"></span> principalmente <span class=\"_ _6\"></span>entr<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>10 <span class=\"_ _5\"></span>(marca<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>relativa <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>adquisici\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>I<span class=\"_ _0\"></span>nstituto <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Estudios <span class=\"_ _5\"></span>Celulares <span class=\"_ _6\"></span>y<span class=\"_ _2\"></span> Moleculares, <span class=\"_ _9\"></span>S.A.) <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>15<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>a\u00f1os <span class=\"_ _9\"></span>(m<span class=\"_ _2\"></span>arca <span class=\"_ _9\"></span>relativa <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>adquisici\u00f3n <span class=\"_ _7\"></span>de Global<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>Telemed<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>S<span class=\"_ _2\"></span>ystems, A.G.). <span class=\"_ _2\"></span>Las <span class=\"_ _6\"></span>marcas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>\u00fatil <span class=\"_ _6\"></span>definida <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>amortizan <span class=\"_ _6\"></span>linealmente. <span class=\"_ _6\"></span>Sobre <span class=\"_ _2\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>marcas, <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>Grupo realiza <span class=\"_ _7\"></span>test <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>deterioro <span class=\"_ _8\"> </span>ya <span class=\"_ _8\"> </span>sean <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"> </span>vida <span class=\"_ _8\"> </span>\u00fatil <span class=\"_ _7\"> </span>def<span class=\"_ _2\"></span>inida <span class=\"_ _7\"> </span>o <span class=\"_ _8\"> </span>indefinida <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>base <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>planes <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e negocios de las sociedades. Para <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>aloraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>marcas <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>utilizado <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>metodolog\u00eda <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ahorro <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>royalty <span class=\"_ _6\"></span>(Relief from Royalties):<span class=\"_ _4b\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Esta <span class=\"_ _7\"> </span>metodolog\u00ed<span class=\"_ _2\"></span>a <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>fundamenta <span class=\"_ _7\"></span>en <span class=\"_ _7\"> </span>que <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>v<span class=\"_ _2\"></span>alor <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>activo <span class=\"_ _7\"> </span>es <span class=\"_ _7\"> </span>igual <span class=\"_ _8\"> </span>al <span class=\"_ _7\"> </span>valor </span></span>presente de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>ingresos <span class=\"_ _2\"></span>obtenidos <span class=\"_ _2\"></span>(o <span class=\"_ _2\"></span>te\u00f3ricos) <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el cob<span class=\"_ _2\"></span>ro de <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>\"royalty\" <span class=\"_ _2\"></span>por la utilizaci\u00f3n por parte del licenciatario.  \u2022<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>Los <span class=\"_ _5\"></span>ingresos <span class=\"_ _2\"></span>atribuibles <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>\u201c<span class=\"_ _0\"></span>royalty\u201d <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>uso <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>tambi\u00e9n <span class=\"_ _6\"></span>representan el ahorro <span class=\"_ _2\"></span>de costes <span class=\"_ _2\"></span>disponibl<span class=\"_ _2\"></span>es para <span class=\"_ _2\"></span>el propietario <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>mismo <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>evitar el pago<span class=\"_ _4b\"> </span>de royalties por la licencia de su activo a otro propietario. Aplicaciones Inform\u00e1ticas Las licencias para aplic<span class=\"_ _0\"></span>aciones inform\u00e1ticas adquiridas, est\u00e1n destinadas a uso propio y no a <span class=\"_ _0\"></span>la venta <span class=\"_ _5\"></span><span class=\"lse\">a <span class=\"_ _5\"></span></span>ter<span class=\"_ _2\"></span>ceros, <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>programas <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>ordenador <span class=\"_ _9\"></span>elaborados <span class=\"_ _5\"></span>internamente, <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>capitalizan <span class=\"_ _5\"></span>sobre <span class=\"_ _5\"></span>la<span class=\"_ _2\"></span> base de<span class=\"_ _0\"></span> los c<span class=\"_ _0\"></span>ostes en que se <span class=\"_ _1\"></span>ha incurrido para adquirirlas <span class=\"_ _0\"></span>o desarrollarlos, <span class=\"_ _0\"></span>y prepararlos <span class=\"_ _0\"></span>para su uso. Se <span class=\"_ _6\"></span>presentan <span class=\"_ _2\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>estado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>situaci\u00f3n <span class=\"_ _6\"></span>financiera <span class=\"_ _6\"></span>consolidado<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>minorado en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _7\"> </span>amortizaciones <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>p\u00e9<span class=\"_ _2\"></span>rdidas <span class=\"_ _7\"> </span>por <span class=\"_ _7\"> </span>deterioro <span class=\"_ _7\"> </span>a<span class=\"_ _2\"></span>cumuladas. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"> </span>aplicaciones inform\u00e1ticas <span class=\"_ _6\"></span>antes <span class=\"_ _6\"></span>referidas, <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>amortizan <span class=\"_ _6\"></span>linealmente <span class=\"_ _6\"></span>durante <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>vida <span class=\"_ _2\"></span>\u00fat<span class=\"_ _2\"></span>il, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>raz\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _5\"></span>25<span class=\"_ _2\"></span>-<span class=\"_ _4b\"> </span>33% anual. A estos efectos se entiende por importe<span class=\"_ _0\"></span> amortizable el coste de adquisici\u00f3n o coste atribuido menos su valor residual. El <span class=\"_ _8\"> </span>Grupo <span class=\"_ _4\"> </span>revisa <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>valor <span class=\"_ _4\"> </span>residual, <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>vida <span class=\"_ _4\"> </span>\u00fatil <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>el <span class=\"_ _8\"> </span>m\u00e9todo <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>amortizaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>activos intangibles <span class=\"_ _1c\"> </span>al <span class=\"_ _1d\"> </span>cierre <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>cada <span class=\"_ _1d\"> </span>ejercicio. <span class=\"_ _1d\"> </span>Las <span class=\"_ _1d\"> </span>modificaciones <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>los <span class=\"_ _1d\"> </span>criterios <span class=\"_ _1d\"> </span>inicialmente establecidos se reconocen como un cambio de estimaci\u00f3n. Los gastos de<span class=\"_ _2\"></span> mantenimiento de l<span class=\"_ _2\"></span>as aplicaciones <span class=\"_ _2\"></span>inform\u00e1ticas mencionadas <span class=\"_ _2\"></span>incurridas durante<span class=\"_ _2\"></span> el ejercicio se registran en el resultado del ejercicio.<span class=\"_ _4b\"> </span>Fondo de Comercio El <span class=\"_ _6\"></span>fondo <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>come<span class=\"_ _2\"></span>rcio <span class=\"_ _5\"></span>repre<span class=\"_ _0\"></span>senta <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>exceso <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>coste <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>combinaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>nego<span class=\"_ _2\"></span>cios <span class=\"_ _6\"></span>sobre<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>el<span class=\"_ _2\"></span> valor <span class=\"_ _2\"></span>razonable <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>participaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>netos <span class=\"_ _2\"></span>identificables <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _2\"></span>adquirida en la fecha de adquisici\u00f3n.<span class=\"_ _4b\"> </span>Tras e<span class=\"_ _0\"></span>l reconocimiento <span class=\"_ _0\"></span>inicial, los fondos de<span class=\"_ _0\"></span> comercio <span class=\"_ _0\"></span>se valoran <span class=\"_ _0\"></span>a su <span class=\"_ _1\"></span>coste menos, en su c<span class=\"_ _0\"></span>aso, las <span class=\"_ _5\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>ac<span class=\"_ _0\"></span>umuladas, <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>cuales <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>considera<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>irre<span class=\"_ _0\"></span>versibles. <span class=\"_ _9\"></span>Las <span class=\"_ _5\"></span>prueba<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>de deterioro <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>realizan <span class=\"_ _6\"></span>semestralmente, <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _6\"></span>frecuencia, <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>acontecimientos <span class=\"_ _6\"></span>o cambios <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _2\"></span>circunstancias <span class=\"_ _2\"></span>indican <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>libros <span class=\"_ _2\"></span>pueda <span class=\"_ _6\"></span>haberse <span class=\"_ _2\"></span>deteriorado<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>siendo la <span class=\"_ _4\"> </span>pol\u00edtica <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"> </span>r<span class=\"_ _2\"></span>ealizar <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>pruebas <span class=\"_ _4\"> </span>s<span class=\"_ _2\"></span>emestralmente, <span class=\"_ _4\"> </span>consistente <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>analizar <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>valor actualizado de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>flujos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>efectivo <span class=\"_ _2\"></span>esperados <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>sociedades <span class=\"_ _2\"></span>participadas <span class=\"_ _2\"></span>que los han generado.<span class=\"_ _4b\"> </span>Deterioro de activos no corrientes En <span class=\"_ _7\"></span>general, <span class=\"_ _9\"></span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _7\"></span>considera <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>UGE <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>la<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"> </span>le <span class=\"_ _7\"> </span>asigna, <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>su <span class=\"_ _7\"> </span>caso, <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>fondo <span class=\"_ _7\"> </span>de comercio <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>intangibles <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>vida <span class=\"_ _6\"></span>\u00fatil <span class=\"_ _6\"></span>indefinida, <span class=\"_ _6\"></span>es <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>un<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>las <span class=\"_ _6\"></span>sociedades <span class=\"_ _6\"></span>o <span class=\"_ _2\"></span>subgrupos <span class=\"_ _6\"></span>que forman <span class=\"_ _5\"></span>parte <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Grupo <span class=\"_ _9\"></span>ya <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>estas <span class=\"_ _5\"></span>ser\u00edan <span class=\"_ _9\"></span>la <span class=\"_ _5\"></span>unidad <span class=\"_ _9\"></span>m\u00ednima <span class=\"_ _5\"></span>cuyos <span class=\"_ _5\"></span>flujos <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>caja, <span class=\"_ _5\"></span>tanto <span class=\"_ _5\"></span>de entrada como se salida, son identificables e independientes de otros f<span class=\"_ _0\"></span>lujos compartidos.  El <span class=\"_ _1\"></span>Grupo conside<span class=\"_ _0\"></span>ra <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>forma <span class=\"_ _1\"></span>general que <span class=\"_ _1\"></span>hay <span class=\"_ _1\"></span>indicios de <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>cuando e<span class=\"_ _0\"></span>xisten <span class=\"_ _1\"></span>desviaciones<span class=\"_ _4b\"> </span>relevantes respecto al presupuesto.  El <span class=\"_ _5\"></span>Grupo <span class=\"_ _9\"></span>comprueba <span class=\"_ _5\"></span>se<span class=\"_ _2\"></span>mestralmente <span class=\"_ _5\"></span>si <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>UGEs <span class=\"_ _9\"></span>ha <span class=\"_ _5\"></span>sufrido <span class=\"_ _9\"></span>alguna <span class=\"_ _5\"></span>p\u00e9rdida <span class=\"_ _9\"></span>por deterioro.  El valor <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>de los a<span class=\"_ _0\"></span>ctivos de <span class=\"_ _0\"></span>las UGEs <span class=\"_ _1\"></span>es el mayor e<span class=\"_ _0\"></span>ntre su <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable menos <span class=\"_ _1\"></span>los<span class=\"_ _4b\"> </span>costes <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>venta <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>su <span class=\"_ _5\"></span>valor <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>uso. <span class=\"_ _9\"></span>El <span class=\"_ _9\"></span>valor <span class=\"_ _5\"></span>en <span class=\"_ _9\"></span>uso <span class=\"_ _9\"></span>se <span class=\"_ _5\"></span>determina <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>funci<span class=\"_ _2\"></span>\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>flujos <span class=\"_ _9\"></span>de efectivo esperados <span class=\"_ _2\"></span>durante <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>espera <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>dichos <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>contribuyan <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span> generaci\u00f3n  de  resultados, <span class=\"_ _1c\"> </span>las  expectativas  sobre  posibles <span class=\"_ _1c\"> </span>variaciones  en  el  importe  o <span class=\"_ _1c\"> </span>la distribuci\u00f3n <span class=\"_ _5\"></span>temporal <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>flujos, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>tem<span class=\"_ _2\"></span>poral <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>dinero <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>pre<span class=\"_ _2\"></span>cio <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>satisfacer <span class=\"_ _9\"></span>por soportar la incertidumbre relacionada con el activo, entre otros.  El <span class=\"_ _1c\"> </span>Grupo <span class=\"_ _1c\"> </span>utiliza <span class=\"_ _1c\"> </span>hist\u00f3ricamente  los <span class=\"_ _1c\"> </span>presupuestos <span class=\"_ _1d\"> </span>y <span class=\"_ _1c\"> </span>planes <span class=\"_ _1c\"> </span>de  negocio<span class=\"_ _2\"></span> <span class=\"_ _1c\"> </span>aprobados <span class=\"_ _1c\"> </span>por  la administraci\u00f3n, <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>generalmente a<span class=\"_ _0\"></span>barcaban <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>eriodo <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>8 <span class=\"_ _1\"></span>a\u00f1os <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>considerar <span class=\"_ _1\"></span>factible <span class=\"_ _0\"></span>estimar de <span class=\"_ _1\"></span>forma <span class=\"_ _0\"></span>fiable <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>dicho <span class=\"_ _0\"></span>periodo <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>tiempo, <span class=\"_ _1\"></span>para <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>distint<span class=\"_ _2\"></span>as <span class=\"_ _1\"></span>unidades <span class=\"_ _0\"></span>generadoras <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>efectivo. No <span class=\"_ _2\"></span>obstante, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>partir <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>redujo <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>6 <span class=\"_ _2\"></span>a\u00f1os, <span class=\"_ _2\"></span>derivado <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>proceso <span class=\"_ _2\"></span>de maduraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>sociedades <span class=\"_ _5\"></span>adquiridas, <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>considerar <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>reduce <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>f<span class=\"_ _2\"></span>orma <span class=\"_ _6\"></span>progresiva <span class=\"_ _5\"></span>la llegada <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>punto <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>inicio <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>negocios <span class=\"_ _3\"></span>adquirido<span class=\"_ _2\"></span>s, <span class=\"_ _3\"></span>siendo <span class=\"_ _1\"></span>ya <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _3\"></span>2025 <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>period<span class=\"_ _2\"></span>o de 5 a\u00f1os. A <span class=\"_ _24\"> </span>31  de<span class=\"_ _0\"></span> <span class=\"_ _24\"> </span>dici<span class=\"_ _2\"></span>embre <span class=\"_ _24\"> </span>de  2025 <span class=\"_ _24\"> </span>y  2024, <span class=\"_ _24\"> </span>las <span class=\"_ _24\"> </span>hip\u00f3t<span class=\"_ _2\"></span>esis <span class=\"_ _24\"> </span>clave <span class=\"_ _1e\"> </span>sobre <span class=\"_ _24\"> </span>las<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>que<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>se  c<span class=\"_ _0\"></span>onstruyen <span class=\"_ _24\"> </span>los presupuestos y planes de negocio son las siguientes: -<span class=\"ff4\"> <span class=\"_ _2f\"> </span></span>Proyecciones <span class=\"_ _1\"></span>de ingresos: Las <span class=\"_ _1\"></span>proyecciones de <span class=\"_ _1\"></span>ingresos el <span class=\"_ _1\"></span>a\u00f1o N+1 <span class=\"_ _1\"></span>(siendo N el <span class=\"_ _1\"></span>\u00faltimo ejercicio cerrado) <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>proyectan en <span class=\"_ _2\"></span>funci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>presupuesto <span class=\"_ _2\"></span>aprobado po<span class=\"_ _2\"></span>r el <span class=\"_ _2\"></span>Consejo <span class=\"_ _2\"></span>de Administraci\u00f3n <span class=\"_ _23\"> </span>y <span class=\"_ _23\"> </span>elaborado <span class=\"_ _23\"> </span>por <span class=\"_ _23\"> </span>la <span class=\"_ _23\"> </span>Sociedad <span class=\"_ _23\"> </span>Dominante <span class=\"_ _23\"> </span>en <span class=\"_ _23\"> </span>base <span class=\"_ _23\"> </span>a <span class=\"_ _23\"> </span>las <span class=\"_ _23\"> </span>mejores<span class=\"_ _2\"></span> estimaciones <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>proyecciones <span class=\"_ _2\"></span>comerciales <span class=\"_ _2\"></span>seg\u00fan <span class=\"_ _6\"></span>visibilidad <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>contratos <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>sirven como base para la elaboraci\u00f3n del <span class=\"_ _2\"></span>presupuesto, utilizando tanto informaciones internas como <span class=\"_ _27\"> </span>el <span class=\"_ _27\"> </span>conocimiento <span class=\"_ _20\"> </span>hist<span class=\"_ _2\"></span>\u00f3rico <span class=\"_ _20\"> </span>y <span class=\"_ _27\"> </span>acuerdos <span class=\"_ _27\"> </span>ya <span class=\"_ _27\"> </span>cerrados, <span class=\"_ _27\"> </span>as\u00ed <span class=\"_ _27\"> </span>como <span class=\"_ _27\"> </span>fuentes <span class=\"_ _27\"> </span>de informaci\u00f3n <span class=\"_ _2\"></span>ext<span class=\"_ _2\"></span>erna <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>investigaci\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>estudio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>directores <span class=\"_ _6\"></span>comerciales <span class=\"_ _6\"></span>sobre el <span class=\"_ _8\"> </span>sector, <span class=\"_ _4\"> </span>estudios <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>aseguradores <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>datos <span class=\"_ _4\"> </span>reales <span class=\"_ _8\"> </span>sobre <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _8\"> </span>evolu<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>se<span class=\"_ _2\"></span>ctor bas\u00e1ndose <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>observ<span class=\"_ _2\"></span>aciones <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>m\u00e9dicos. <span class=\"_ _6\"></span>Para<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>per\u00edodos <span class=\"_ _6\"></span>sucesivos, <span class=\"_ _5\"></span>con <span class=\"_ _2\"></span>car\u00e1cter general, se proyecta el <span class=\"_ _2\"></span>CAGR estimado <span class=\"_ _2\"></span>conforme el estudio <span class=\"_ _2\"></span>de mercado elaborado por<span class=\"_ _2\"></span> la <span class=\"_ _8\"> </span>firma <span class=\"_ _7\"> </span>esp<span class=\"_ _2\"></span>ecializada <span class=\"_ _7\"> </span>C<span class=\"_ _2\"></span>andesic <span class=\"_ _8\"> </span>\u201cOutlook <span class=\"_ _8\"> </span>for <span class=\"_ _8\"> </span>Atrys <span class=\"_ _8\"> </span>Main <span class=\"_ _4\"> </span>Markets\u201d, <span class=\"_ _7\"> </span>que<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>contempla estimaciones <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>crecimiento <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>me<span class=\"_ _2\"></span>rcado <span class=\"_ _20\"> </span>para <span class=\"_ _20\"> </span>las <span class=\"_ _20\"> </span>diferentes <span class=\"_ _27\"> </span>UGEs <span class=\"_ _20\"> </span>del <span class=\"_ _20\"> </span>Grupo.<span class=\"_ _6\"></span> Adicionalmente, <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>con<span class=\"_ _2\"></span>sideran <span class=\"_ _24\"> </span>tambi\u00e9n <span class=\"_ _1e\"> </span>proyectos <span class=\"_ _1e\"> </span>singulares <span class=\"_ _24\"> </span>qu<span class=\"_ _2\"></span>e <span class=\"_ _24\"> </span>ya  se <span class=\"_ _24\"> </span>encuentran firmados con determinados clientes. -<span class=\"ff4\"> <span class=\"_ _2f\"> </span></span>Proyecciones <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>gastos <span class=\"_ _7\"></span>operativos: <span class=\"_ _9\"></span>Para <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _9\"></span>N+1 <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>proyecciones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>gastos corresponden <span class=\"_ _20\"> </span>al <span class=\"_ _20\"> </span>presup<span class=\"_ _2\"></span>uesto <span class=\"_ _20\"> </span>aprobado <span class=\"_ _20\"> </span>por <span class=\"_ _27\"> </span>el <span class=\"_ _20\"> </span>Consejo <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>Administraci\u00f3n. <span class=\"_ _20\"> </span>Este presupuesto <span class=\"_ _7\"> </span>recoge <span class=\"_ _7\"> </span>siner<span class=\"_ _2\"></span>gias <span class=\"_ _7\"> </span>estimadas <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>caso <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>nuevas <span class=\"_ _8\"> </span>incorporaciones <span class=\"_ _7\"> </span>y <span class=\"_ _8\"> </span>mayor productividad <span class=\"_ _7\"> </span>por <span class=\"_ _8\"> </span>incremento <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>la <span class=\"_ _8\"> </span>ocupaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>os <span class=\"_ _7\"> </span>r<span class=\"_ _2\"></span>ecursos <span class=\"_ _7\"> </span>disponibles. <span class=\"_ _8\"> </span>Para <span class=\"_ _8\"> </span>los ejercicios N+2 y siguientes se <span class=\"_ _2\"></span>proyectan los gastos con un <span class=\"_ _2\"></span>CAGR lineal en funci\u00f3n del objetivo de inflaci\u00f3n d<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>BCE, salvo en <span class=\"_ _2\"></span>aquellos casos de <span class=\"_ _2\"></span>UGEs concretas <span class=\"_ _2\"></span>en donde se<span class=\"_ _2\"></span> tengan <span class=\"_ _7\"> </span>que <span class=\"_ _8\"> </span>adapt<span class=\"_ _2\"></span>ar <span class=\"_ _7\"> </span>los <span class=\"_ _4\"> </span>costes <span class=\"_ _8\"> </span>fijos <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>salarios <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>OPEX <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>funci\u00f3n <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>crecimiento esperado. -<span class=\"ff4\"> <span class=\"_ _2f\"> </span></span>Capex: <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>inversi\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>CAPEX <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>N+1 <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>proyecta <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>funci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>presupuesto <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el<span class=\"_ _2\"></span> resto de los <span class=\"_ _2\"></span>ejercicios se <span class=\"_ _2\"></span>proyecta un c<span class=\"_ _2\"></span>recimiento CAGR <span class=\"_ _2\"></span>lineal en funci\u00f3n <span class=\"_ _2\"></span>del objetivo<span class=\"_ _2\"></span> de <span class=\"_ _6\"></span>inflaci\u00f3n <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>BCE <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>argo <span class=\"_ _6\"></span>plazo, <span class=\"_ _6\"></span>salvo <span class=\"_ _6\"></span>excepci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>determinadas <span class=\"_ _6\"></span>UGE <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>que<span class=\"_ _2\"></span> pueda <span class=\"_ _2\"></span>considerarse <span class=\"_ _2\"></span>una <span class=\"_ _6\"></span>inversi\u00f3n <span class=\"_ _2\"></span>adicional <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>CAPEX <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>crecimiento <span class=\"_ _2\"></span>(apertura <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>un<span class=\"_ _4b\"> </span>nuevo centro de tratamie<span class=\"_ _2\"></span>nto) en alg\u00fan a\u00f1o <span class=\"_ _2\"></span>concreto en contratos que <span class=\"_ _2\"></span>ya est\u00e9n firmados<span class=\"_ _2\"></span> con el cliente.  La extrapolac<span class=\"_ _0\"></span>i\u00f3n de los flujos de<span class=\"_ _0\"></span> efectivo <span class=\"_ _0\"></span>estimados para el e<span class=\"_ _0\"></span>jercicio no cubierto <span class=\"_ _0\"></span>por el plan <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> negocio <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>efect\u00faa <span class=\"_ _2\"></span>manteniendo <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>tasa <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>crecimiento <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>estructura <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>gasto <span class=\"_ _2\"></span>similar <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la del \u00faltimo a\u00f1o del plan de negocio, sin l\u00edmite temporal (re<span class=\"_ _0\"></span>nta a perpetuidad)<span class=\"_ _4b\"> </span>.<span class=\"_ _4b\"> </span>El <span class=\"_ _9\"></span>valor <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>flujos <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>efectivo <span class=\"_ _7\"></span>individualizados <span class=\"_ _7\"></span>por <span class=\"_ _9\"></span>UG<span class=\"_ _2\"></span>E <span class=\"_ _9\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>31 <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _7\"> </span>se descuentan <span class=\"_ _8\"> </span>estimando <span class=\"_ _8\"> </span>un <span class=\"_ _8\"> </span>rango <span class=\"_ _8\"> </span>razonables <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>t<span class=\"_ _2\"></span>asas <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>descuento <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>tasas <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>crecimiento <span class=\"_ _8\"> </span>a perpetuidad (\u201cg\u201d), <span class=\"_ _1\"></span>los<span class=\"_ _2\"></span> rangos de <span class=\"_ _0\"></span>las tasas de descuento <span class=\"_ _0\"></span>se han estimado <span class=\"_ _0\"></span>a partir de infor<span class=\"_ _0\"></span>maci\u00f3n de mercado <span class=\"_ _2\"></span>bajo <span class=\"_ _2\"></span>el mode<span class=\"_ _2\"></span>lo del <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>medio <span class=\"_ _2\"></span>ponderado de <span class=\"_ _2\"></span>capital (\u201cCMP<span class=\"_ _2\"></span>C\u201d <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>\u201cWACC\u201d) y <span class=\"_ _2\"></span>las tasas <span class=\"_ _7\"> </span>de <span class=\"_ _4\"> </span>crecimiento <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>perpetuidad <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>partir <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>estimaciones <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>inflac<span class=\"_ _2\"></span>i\u00f3n <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>largo <span class=\"_ _8\"> </span>plazo,<span class=\"_ _2\"></span> calcul\u00e1ndose de <span class=\"_ _2\"></span>forma <span class=\"_ _2\"></span>individualizada <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>funci\u00f3n <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>natur<span class=\"_ _2\"></span>aleza d<span class=\"_ _2\"></span>e la <span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ividad de <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>una de las diferentes UGEs y del pa\u00eds en el que desarrollan su actividad. Dichos rangos razonables en las tasas de descuento y en las tasas de crecimiento a perpetuidad han <span class=\"_ _7\"> </span>sido <span class=\"_ _8\"> </span>estimadas <span class=\"_ _7\"> </span>por <span class=\"_ _4\"> </span>PricewaterhouseCoopers <span class=\"_ _7\"> </span>Asesores <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>Negocios, <span class=\"_ _8\"> </span>S.L. <span class=\"_ _8\"> </span>como <span class=\"_ _8\"> </span>experto independiente. El <span class=\"_ _6\"></span>sigui<span class=\"_ _2\"></span>ente <span class=\"_ _6\"></span>cuadro <span class=\"_ _6\"></span>muestra <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>rangos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>tasas <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>scuento <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>crecimiento <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>perpetuidad aplicadas al valor de los flujos de efectivo de<span class=\"_ _0\"></span> las diferentes UGEs al 31 de d<span class=\"_ _2\"></span>iciembre de 2025: Bajo Medio Alto Unidad de <span class=\"_ _2\"></span>Negocio Tasa g <span class=\"ls0\"> </span>Tasa g <span class=\"ls0\"> </span>Tasa g <span class=\"ls0\"> </span>UGES ED Radiolog\u00eda<span class=\"_ _2\"></span> 8,<span class=\"ls0\">6% </span>2,0% 9,<span class=\"ls0\">4% </span>2,0% 10,<span class=\"ls0\">2% </span>2,0% ED Cardiolog\u00eda 8,<span class=\"ls0\">6% </span>2,0% 9,<span class=\"ls0\">4% </span>2,0% 10,<span class=\"ls0\">2% </span>2,0% Real Life Data<span class=\"_ _2\"></span> 8,<span class=\"ls0\">6% </span>2,0% 9,<span class=\"ls0\">4% </span>2,0% 10,<span class=\"ls0\">2% </span>2,0% GTMS (ITMS) 9,<span class=\"ls0\">6% </span>3,<span class=\"ls0\">2% </span>10,<span class=\"ls0\">4% </span>3,<span class=\"ls0\">1% </span>11,2% 3,0% Axismed 1<span class=\"ls6\">1,</span>5% 3,<span class=\"ls0\">5% </span>1<span class=\"ls6\">2,</span>3% 3,3% 1<span class=\"ls6\">3,</span>2% 3,<span class=\"ls0\">2% </span>Teleradiolog<span class=\"_ _2\"></span>\u00eda de Colombia 10,<span class=\"ls0\">7% </span>3,<span class=\"ls0\">4% </span>11,5% 3,<span class=\"ls0\">3% </span>1<span class=\"ls6\">2,</span>4% 3,<span class=\"ls0\">1% </span>Bienzobas 8,8% 2,<span class=\"ls0\">0% </span>9,<span class=\"ls0\">3% </span>2,0% 9,8% 2,0% IMOR 9,<span class=\"ls0\">0% </span>2,<span class=\"ls0\">0% </span>9,<span class=\"ls0\">5% </span>2,0% 10,<span class=\"ls0\">0% </span>2,0% Atrys Portugal 8,9% 2,0% 9,4% 1,9% 9,9% 1,<span class=\"ls0\">8% </span>SIMM 7,5% 2,<span class=\"ls0\">0% </span>8,8% 2,0% 10,<span class=\"ls0\">1% </span>2,0% ICM 7,5% 2,<span class=\"ls0\">0% </span>8,8% 2,0% 10,<span class=\"ls0\">1% </span>2,0% Llebalust 7,5% 2,0% 8,8% 2,0% 10,1% 2,0% ICM Genetyca 7,5% 2,0% 8,8% 1,9% 10,<span class=\"ls0\">0% </span>1,<span class=\"ls0\">8% </span>No <span class=\"_ _5\"></span>existen <span class=\"_ _6\"></span>variaciones <span class=\"_ _5\"></span>significativas <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>rangos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>tasas <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>descuento <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>crecimiento <span class=\"_ _5\"></span>a perpetuidad respecto al 31 de diciembre<span class=\"_ _0\"></span> de 2024.<span class=\"_ _2\"></span> Tal <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>comenta <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>Nota <span class=\"_ _2\"></span>24, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>UGE <span class=\"_ _2\"></span>Aspy <span class=\"_ _6\"></span>ha <span class=\"_ _2\"></span>sido <span class=\"_ _2\"></span>discontinuada <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025.<span class=\"_ _6\"></span> En <span class=\"_ _2\"></span>base <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>ello, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _2\"></span>regi<span class=\"_ _2\"></span>strado <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>deterioro <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>Aspy <span class=\"_ _6\"></span>Global <span class=\"_ _2\"></span>S<span class=\"_ _2\"></span>ervices, S.A.U. de 45,3 millones de euros, siendo asignados en su totalidad al fondo de comercio. El <span class=\"_ _6\"></span>sigui<span class=\"_ _2\"></span>ente <span class=\"_ _6\"></span>cuadro <span class=\"_ _6\"></span>muestra <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>rangos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>tasas <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>scuento <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>crecimiento <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>perpetuidad aplicadas al valor de los flujos de efectivo de<span class=\"_ _0\"></span> las diferentes UGEs al 31 de diciembre de 2024: <span class=\"_ _2\"></span> Bajo Medio Alto Unidad de <span class=\"_ _2\"></span>Negocio Tasa g <span class=\"ls0\"> </span>Tasa g <span class=\"ls0\"> </span>Tasa g <span class=\"ls0\"> </span>UGES ED Radiolog\u00eda<span class=\"_ _2\"></span> 8,5% 2,0% 9,3% 2,0% 10,1% 1,9%<span class=\"_ _4b\"> </span><div class=\"c w3f h7 gs100\"><div class=\"t m0 x51 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">ED Cardiolog\u00eda </div></div><div class=\"c w41 h7 gs101\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">8,5% </div></div><div class=\"c w41 h7 gs102\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c w2e h7 gs103\"><div class=\"t m0 x5b h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">9,3% </div></div><div class=\"c w30 h7 gs104\"><div class=\"t m0 x2c h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c w45 h7 gs105\"><div class=\"t m0 x29 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">10,1% </div></div><div class=\"c w46 h7 gs106\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">1,9% </div></div><div class=\"c w3f h62 gs107\"><div class=\"t m0 x51 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">Real Life Data<span class=\"_ _2\"></span> </div></div><div class=\"c w41 h62 gs108\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">8,5% </div></div><div class=\"c w41 h62 gs109\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c w2e h62 gs10a\"><div class=\"t m0 x5b h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">9,3% </div></div><div class=\"c w30 h62 gs10b\"><div class=\"t m0 x2c h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c w45 h62 gs10c\"><div class=\"t m0 x29 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">10,1% </div></div><div class=\"c w46 h62 gs10d\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">1,9% </div></div><div class=\"c w3f h7 gs10e\"><div class=\"t m0 x51 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">GTMS (ITMS) </div></div><div class=\"c w41 h7 gs10f\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">9,2% </div></div><div class=\"c w41 h7 gs110\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">3,1% </div></div><div class=\"c w2e h7 gs111\"><div class=\"t m0 x3b h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">10,1% </div></div><div class=\"c w30 h7 gs112\"><div class=\"t m0 x2c h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">3,0% </div></div><div class=\"c w45 h7 gs113\"><div class=\"t m0 x29 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">10,9% </div></div><div class=\"c w46 h7 gs114\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">2,9% </div></div><div class=\"c w3f h61 gs115\"><div class=\"t m0 x51 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">Axismed </div></div><div class=\"c w41 h61 gs116\"><div class=\"t m0 x29 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">11,3% </div></div><div class=\"c w41 h61 gs117\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">3,5% </div></div><div class=\"c w2e h61 gs118\"><div class=\"t m0 x3b h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">12,2% </div></div><div class=\"c w30 h61 gs119\"><div class=\"t m0 x2c h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">3,3% </div></div><div class=\"c w45 h61 gs11a\"><div class=\"t m0 x29 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">13,1% </div></div><div class=\"c w46 h61 gs11b\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">3,1% </div></div><div class=\"c w3f h27 gs11c\"><div class=\"t m0 x51 h19 y183 ff2 fs4 fc0 sc0 ls0 ws0\">Teleradiolog<span class=\"_ _2\"></span>\u00eda de </div><div class=\"t m0 x51 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">Colombia </div></div><div class=\"c w41 h27 gs11d\"><div class=\"t m0 x29 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">10,5% </div></div><div class=\"c w41 h27 gs11e\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">3,2% </div></div><div class=\"c w2e h27 gs11f\"><div class=\"t m0 x3b h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">11,4% </div></div><div class=\"c w30 h27 gs120\"><div class=\"t m0 x2c h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">3,1% </div></div><div class=\"c w45 h27 gs121\"><div class=\"t m0 x29 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">12,2% </div></div><div class=\"c w46 h27 gs122\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">3,0%<span class=\"_ _4b\"> </span> </div></div><div class=\"c w3f h7 gs124\"><div class=\"t m0 x51 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">Bienzobas </div></div><div class=\"c w41 h7 gs125\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">9,2% </div></div><div class=\"c w41 h7 gs126\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c w2e h7 gs127\"><div class=\"t m0 x5b h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">9,7% </div></div><div class=\"c w30 h7 gs128\"><div class=\"t m0 x2c h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c w45 h7 gs129\"><div class=\"t m0 x29 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">10,2% </div></div><div class=\"c w46 h7 gs12a\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">1,9% </div></div><div class=\"c w3f h61 gs12b\"><div class=\"t m0 x51 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">IMOR </div></div><div class=\"c w41 h61 gs12c\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">9,2% </div></div><div class=\"c w41 h61 gs12d\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c w2e h61 gs12e\"><div class=\"t m0 x5b h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">9,7% </div></div><div class=\"c w30 h61 gs12f\"><div class=\"t m0 x2c h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c w45 h61 gs130\"><div class=\"t m0 x29 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">10,2% </div></div><div class=\"c w46 h61 gs131\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">1,9% </div></div><div class=\"c w3f h7 gs132\"><div class=\"t m0 x51 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">Atrys Portugal </div></div><div class=\"c w41 h7 gs133\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">9,5% </div></div><div class=\"c w41 h7 gs134\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c w2e h7 gs135\"><div class=\"t m0 x3b h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">10,0% </div></div><div class=\"c w30 h7 gs136\"><div class=\"t m0 x2c h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c w45 h7 gs137\"><div class=\"t m0 x29 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">10,5% </div></div><div class=\"c w46 h7 gs138\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">1,9% </div></div><div class=\"c w3f h61 gs139\"><div class=\"t m0 x51 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">SIMM </div></div><div class=\"c w41 h61 gs13a\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">8,5% </div></div><div class=\"c w41 h61 gs13b\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c w2e h61 gs13c\"><div class=\"t m0 x5b h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">9,4% </div></div><div class=\"c w30 h61 gs13d\"><div class=\"t m0 x2c h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c w45 h61 gs13e\"><div class=\"t m0 x29 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">10,2% </div></div><div class=\"c w46 h61 gs13f\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">1,9% </div></div><div class=\"c w3f h7 gs140\"><div class=\"t m0 x51 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">ICM </div></div><div class=\"c w41 h7 gs141\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">8,5% </div></div><div class=\"c w41 h7 gs142\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c w2e h7 gs143\"><div class=\"t m0 x5b h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">9,4% </div></div><div class=\"c w30 h7 gs144\"><div class=\"t m0 x2c h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c w45 h7 gs145\"><div class=\"t m0 x29 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">10,2% </div></div><div class=\"c w46 h7 gs146\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">1,9% </div></div><div class=\"c w3f h7 gs147\"><div class=\"t m0 x51 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">Llebalust </div></div><div class=\"c w41 h7 gs148\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">8,5% </div></div><div class=\"c w41 h7 gs149\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c w2e h7 gs14a\"><div class=\"t m0 x5b h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">9,4% </div></div><div class=\"c w30 h7 gs14b\"><div class=\"t m0 x2c h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c w45 h7 gs14c\"><div class=\"t m0 x29 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">10,2% </div></div><div class=\"c w46 h7 gs14d\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">1,9% </div></div><div class=\"c w3f h61 gs14e\"><div class=\"t m0 x51 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">ICM Genetyca </div></div><div class=\"c w41 h61 gs14f\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">8,8% </div></div><div class=\"c w41 h61 gs150\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c w2e h61 gs151\"><div class=\"t m0 x5b h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">9,7% </div></div><div class=\"c w30 h61 gs152\"><div class=\"t m0 x2c h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c w45 h61 gs153\"><div class=\"t m0 x29 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">10,5% </div></div><div class=\"c w46 h61 gs154\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">1,9% </div></div><div class=\"c w3f h7 gs155\"><div class=\"t m0 x51 h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">ASPY </div></div><div class=\"c w41 h7 gs156\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">8,8% </div></div><div class=\"c w41 h7 gs157\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c w2e h7 gs158\"><div class=\"t m0 x5b h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">9,3% </div></div><div class=\"c w30 h7 gs159\"><div class=\"t m0 x2c h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c w45 h7 gs15a\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">9,8% </div></div><div class=\"c w46 h7 gs15b\"><div class=\"t m0 x2f h19 y15c ff2 fs4 fc0 sc0 ls0 ws0\">1,9% </div></div><div class=\"c w2 h0 gs15c\"><div class=\"t m0 x7 h3 y4b ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y416 ff2 fs2 fc0 sc0 ls0 ws0\">De la aplicaci\u00f3n de <span class=\"_ _2\"></span>los di<span class=\"_ _2\"></span>ferentes rangos razonables en las <span class=\"_ _2\"></span>tasas de <span class=\"_ _2\"></span>descuento y <span class=\"_ _2\"></span>en las tasas de<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y417 ff2 fs2 fc0 sc0 ls0 ws0\">crecimiento <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>perpetuidad <span class=\"_ _1\"></span>estimadas <span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>ha <span class=\"_ _1\"></span>surgido <span class=\"_ _1\"></span>ning\u00fan <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>diferentes </div><div class=\"t m0 x7 h3 y418 ff2 fs2 fc0 sc0 ls0 ws0\">UGEs <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Grupo <span class=\"_ _7\"> </span>a <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>2025 <span class=\"_ _9\"></span>ni <span class=\"_ _7\"> </span>a <span class=\"_ _9\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _7\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>2024, <span class=\"_ _7\"></span>excepto <span class=\"_ _9\"></span>por <span class=\"_ _7\"></span>el </div><div class=\"t m0 x7 h3 y419 ff9 fs2 fc0 sc0 ls0 ws0\">deterioro de <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>aplicado en <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>UGE\u2019s <span class=\"_ _2\"></span>IMOR y <span class=\"_ _2\"></span>Atrys <span class=\"_ _2\"></span>Portugal <span class=\"_ _2\"></span>en el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 y <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y41a ff9 fs2 fc0 sc0 ls0 ws0\">deterioro <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>valor <span class=\"_ _1\"></span>aplicado <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>UGE\u2019s <span class=\"_ _3\"></span>ICM <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>Atrys <span class=\"_ _1\"></span>Portugal <span class=\"_ _3\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>ejercicio <span class=\"_ _3\"></span>2025, <span class=\"_ _1\"></span>comentados </div><div class=\"t m0 x7 h3 y41b ff2 fs2 fc0 sc0 ls0 ws0\">en detalle en la Nota 5. </div><div class=\"t m0 x7 h3 y41c ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y41d ff2 fs2 fc0 sc0 ls0 ws0\">Detalle <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Unid<span class=\"_ _2\"></span>ades <span class=\"_ _2\"></span>Generadoras <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Efectivo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>coinciden <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>entidad <span class=\"_ _6\"></span>legal <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>las<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y41e ff2 fs2 fc0 sc0 ls0 ws0\">siguientes: </div><div class=\"t m0 x7 h3 y41f ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y420 ff8 fs2 fc0 sc0 ls0 ws0\">CIE <span class=\"_ _6\"></span>/ <span class=\"_ _5\"></span>ITH<span class=\"ff2\"> <span class=\"_ _5\"></span>(\u00e1rea <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>negocio <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>tele <span class=\"_ _5\"></span>cardiolog\u00eda) <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>DRIM <span class=\"_ _5\"></span>(\u00e1rea <span class=\"_ _6\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>negoc<span class=\"_ _2\"></span>io <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>radiolog\u00eda) <span class=\"_ _5\"></span>se </span></div><div class=\"t m0 x7 h3 y421 ff2 fs2 fc0 sc0 ls0 ws0\">consideran <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>UGEs <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>eDiagnostic <span class=\"_ _5\"></span>Cl\u00ednica <span class=\"_ _5\"></span>Virt<span class=\"_ _2\"></span>ual <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Especialidades <span class=\"_ _5\"></span>M\u00e9dicas <span class=\"_ _5\"></span>S.L. <span class=\"_ _9\"></span>ya <span class=\"_ _5\"></span>que </div><div class=\"t m0 x7 h3 y422 ff2 fs2 fc0 sc0 ls0 ws0\">ambos grupos de activo por separado tienen un merca<span class=\"_ _0\"></span>do activo existente.<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y423 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y424 ff8 fs2 fc0 sc0 ls0 ws0\">Real Life Data <span class=\"ff2\">es <span class=\"_ _2\"></span>una UGE <span class=\"_ _2\"></span>de Atrys Health S.A. <span class=\"_ _2\"></span>ya que se considera <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>grupo de activo<span class=\"ls14\">s </span>por<span class=\"_ _2\"></span> </span></div><div class=\"t m0 x7 h3 y425 ff2 fs2 fc0 sc0 ls0 ws0\">separado con un mercado activo existente.  </div><div class=\"t m0 x7 h3 y426 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y427 ff8 fs2 fc0 sc0 ls0 ws0\">ICM <span class=\"_ _2\"></span><span class=\"ff2\">es <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>UGE <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Atrys <span class=\"_ _6\"></span>Health <span class=\"_ _2\"></span>S.A. <span class=\"_ _2\"></span>ya <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>considera <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>grupo <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>separado </span></div><div class=\"t m0 x7 h3 y428 ff2 fs2 fc0 sc0 ls0 ws0\">con un mercado activo existente. </div><div class=\"t m0 x7 h3 y429 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y42a ff8 fs2 fc0 sc0 ls0 ws0\">Global <span class=\"_ _5\"></span>Telemed <span class=\"_ _6\"></span>Systems <span class=\"_ _5\"></span>AG <span class=\"_ _5\"></span>(ITMS <span class=\"_ _5\"></span>Group)<span class=\"ff2\"> <span class=\"_ _5\"></span></span>y <span class=\"_ _6\"></span>sociedades <span class=\"_ _5\"></span>dependientes<span class=\"ff2\"> <span class=\"_ _5\"></span>ha <span class=\"_ _5\"></span>sido <span class=\"_ _6\"></span>valorada </span></div><div class=\"t m0 x7 h3 y42b ff2 fs2 fc0 sc0 ls0 ws0\">por <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>UGE <span class=\"_ _6\"></span>ya <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>matriz <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>sociedades <span class=\"_ _2\"></span>dependientes <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>grupos <span class=\"_ _6\"></span>de </div><div class=\"t m0 x7 h3 y42c ff2 fs2 fc0 sc0 ls0 ws0\">activos <span class=\"_ _5\"></span>tienen <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>mercado <span class=\"_ _9\"></span>activo <span class=\"_ _5\"></span>existente <span class=\"_ _9\"></span>com\u00fan. <span class=\"_ _9\"></span>Desde <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>ejercicio <span class=\"_ _5\"></span>2023 <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>incluye <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>el<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y42d ff2 fs2 fc0 sc0 ls0 ws0\">mismo <span class=\"_ _6\"></span>an\u00e1lisis <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>sociedad <span class=\"_ _2\"></span>Axismed<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>Gestao <span class=\"_ _6\"></span>Preventiva <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>Saude<span class=\"_ _0\"></span>, <span class=\"_ _6\"></span>S.A., <span class=\"_ _5\"></span>ya <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>gesti<span class=\"_ _2\"></span>onada </div><div class=\"t m0 x7 h3 y42e ff2 fs2 fc0 sc0 ls0 ws0\">conjuntamente a ITMS Group. </div><div class=\"t m0 x7 h3 y42f ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y430 ff8 fs2 fc0 sc0 ls0 ws0\">Atrys Portugal S.G.P.S. y sociedades dependientes<span class=\"ff2\"> ha<span class=\"_ _2\"></span> sido valorada por el Grupo como una<span class=\"_ _2\"></span> </span></div><div class=\"t m0 x7 h3 y431 ff2 fs2 fc0 sc0 ls0 ws0\">UGE <span class=\"_ _1\"></span>ya que<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>matriz y <span class=\"_ _1\"></span>las soc<span class=\"_ _0\"></span>iedades <span class=\"_ _1\"></span>dependientes como <span class=\"_ _1\"></span>grupos <span class=\"_ _1\"></span>de activos <span class=\"_ _1\"></span>tienen un <span class=\"_ _1\"></span>mercado </div><div class=\"t m0 x7 h3 y432 ff2 fs2 fc0 sc0 ls0 ws0\">activo existente com\u00fan.  </div><div class=\"t m0 x7 h3 y433 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y434 ff8 fs2 fc0 sc0 ls0 ws0\">Bienzobas <span class=\"_ _1\"></span>Salud, <span class=\"_ _1\"></span>S.L<span class=\"_ _2\"></span>.U. <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>sociedades <span class=\"_ _1\"></span>dependientes <span class=\"_ _1\"></span>(Grupo <span class=\"_ _1\"></span>Bienzobas)<span class=\"_ _2\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>sido valora<span class=\"_ _0\"></span>da <span class=\"_ _1\"></span>por </span></div><div class=\"t m0 x7 h3 y435 ff2 fs2 fc0 sc0 ls0 ws0\">el <span class=\"_ _3\"></span>Grupo <span class=\"_ _0\"></span>como <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>UGE <span class=\"_ _0\"></span>ya <span class=\"_ _3\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>matriz <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>soci<span class=\"_ _2\"></span>edades <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>ependientes <span class=\"_ _3\"></span>com<span class=\"_ _2\"></span>o <span class=\"_ _1\"></span>grupos <span class=\"_ _3\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>activos<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y436 ff2 fs2 fc0 sc0 ls0 ws0\">tienen un mercado activo existente com\u00fan.  </div><div class=\"t m0 x7 h3 y437 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y438 ff2 fs2 fc0 sc0 ls0 ws0\">Adicionalmente, a 31 de diciembre de 2025 y a 31 de diciembre de 2024, la direcci\u00f3n </div><div class=\"t m0 x7 h3 y439 ff2 fs2 fc0 sc0 ls0 ws0\">financiera del Grupo, de forma orientativa y con el objetivo de anticiparse<span class=\"_ _0\"></span> a potenciales </div><div class=\"t m0 x7 h3 yb8 ff2 fs2 fc0 sc0 ls0 ws0\">riesgos de deterioros en sus unidades generadores de efectivo, analiza qu\u00e9 ca\u00edda lineal deber\u00eda<span class=\"_ _4b\"> </span><span class=\"_ _0\"></span> </div></div>tener el EBITDA (MAR) (ver definici\u00f3n en anexo I) en cada uno de los a\u00f1os del plan de negocio para que una unidad generadora de efectivo pueda empezar a tener indicio de potenciales deterioros en el escenario m\u00e1s adverso de rangos (rango a<span class=\"_ _0\"></span>lto) de tasas de descuento y crecimientos a perpetuidad (g).<span class=\"_ _4b\"> </span>Los resultados de dicho an\u00e1lisis de sensibilidad son los siguientes a 31 de diciembre<span class=\"_ _0\"></span> de 2025: Alto Ca\u00edda  Unidad de Negocio<span class=\"_ _2\"></span> Wacc g EBITDA ED Radiolog\u00eda<span class=\"_ _2\"></span> 10,<span class=\"ls0\">2% </span>2,0% &gt;88% ED Cardiolog\u00eda 10,<span class=\"ls0\">2% </span>2,0% &gt;<span class=\"ls6\">21</span>% Real Life Data<span class=\"_ _2\"></span> 10,2% 2,0% &gt;<span class=\"ls6\">37</span>% GTMS (ITMS) 11,2% 3,0% &gt;54% Bienzobas 9,8% 2,0% &gt;2<span class=\"ls0\">5% </span>IMOR 10,<span class=\"ls0\">0% </span>2,0% &gt;<span class=\"ls6\">16</span>% Atrys Portugal 9,9% 1,<span class=\"ls0\">8% </span>&gt;0% SIMM 10,<span class=\"ls0\">1% </span>2,0% &gt;<span class=\"ls6\">30</span>% ICM 10,<span class=\"ls0\">1% </span>2,0% &gt;0% Llebalust 10,<span class=\"ls0\">1% </span>2,0% &gt;<span class=\"ls6\">31</span>% ICM Genetyca 10,<span class=\"ls0\">0% </span>1,<span class=\"ls0\">8% </span>&gt;43% Los <span class=\"_ _1\"></span>resultados <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>an\u00e1lisis <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>sensibilidad <span class=\"_ _1\"></span>fueron <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>sigui<span class=\"_ _2\"></span>entes <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _2\"></span>4: Alto Ca\u00edda  Unidad de Negocio<span class=\"_ _2\"></span> Wacc g EBITDA ED Radiolog\u00eda<span class=\"_ _2\"></span> 10,1% 1,9% &gt;87% ED Cardiolog\u00eda 10,1% 1,9% &gt;17% Real Life Data<span class=\"_ _2\"></span> 10,1% 1,9% &gt;49% GTMS (ITMS) 10,9% 2,9% &gt;58% Bienzobas 10,2% 1,9% &gt;27% IMOR 10,2% 1,9% &gt;0% Atrys Portugal 10,5% 1,9% &gt;0% SIMM 10,2% 1,9% &gt;53% ICM 10,2% 1,9% &gt;14% Llebalust 10,2% 1,9% &gt;20% ICM Genetyca 10,5% 1,9% &gt;53% ASPY 9,8% 1,9% &gt;0% El Grupo <span class=\"_ _0\"></span>no considera<span class=\"_ _0\"></span> razonable <span class=\"_ _1\"></span>que se produzcan ca\u00eddas <span class=\"_ _0\"></span>del EBITDA (MAR) por <span class=\"_ _0\"></span>encima <span class=\"_ _0\"></span>de las mostradas en los cuadros a<span class=\"_ _0\"></span>nteriores en ca<span class=\"_ _0\"></span>da una de las UGE\u2019s, por lo que n<span class=\"_ _0\"></span>o se ha identificado ning\u00fan <span class=\"_ _2\"></span>indicio <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>det<span class=\"_ _2\"></span>erioro <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2025 <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2024, excepto para <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>comentando en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Nota 5 <span class=\"_ _2\"></span>respecto <span class=\"_ _6\"></span><span class=\"ff9\">al <span class=\"_ _2\"></span>deterioro de <span class=\"_ _2\"></span>valor ap<span class=\"_ _2\"></span>licado en <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>UGE\u2019s </span>ICM <span class=\"_ _1\"></span>y Atrys <span class=\"_ _1\"></span>Portugal en <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _1\"></span>2025<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>y a <span class=\"_ _1\"></span>las UGE\u2019s <span class=\"_ _1\"></span>IMOR <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>Atrys<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>P<span class=\"_ _2\"></span>ortugal <span class=\"_ _1\"></span>en el <span class=\"_ _1\"></span>ejercicio<span class=\"_ _2\"></span> 2024. No <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>han <span class=\"_ _5\"></span>producido <span class=\"_ _5\"></span>varia<span class=\"_ _0\"></span>ciones <span class=\"_ _5\"></span>significativas <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>cumplimiento <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>planes <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>negocio<span class=\"_ _4b\"> </span>durante <span class=\"_ _1\"></span>el ejercicio 2025. <span class=\"_ _1\"></span>Las UGE\u2019S <span class=\"_ _1\"></span>con menor <span class=\"_ _0\"></span>holgura <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>escenario <span class=\"_ _0\"></span>desfavorable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tasas de <span class=\"_ _2\"></span>descuento <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>crecimiento <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>perpetuidad <span class=\"_ _2\"></span>evolucionan seg\u00fan <span class=\"_ _6\"></span>lo <span class=\"_ _2\"></span>previsto <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>cierre del <span class=\"_ _6\"></span>ejercicio 2024 <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>no <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>detectan <span class=\"_ _8\"> </span>indicadores <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>deterioro <span class=\"_ _8\"> </span>a <span class=\"_ _4\"> </span>tal <span class=\"_ _8\"> </span>efecto, <span class=\"_ _8\"> </span>a <span class=\"_ _4\"> </span>excepci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>deterioros aplicados en el ejercicio 2024 en las UGE\u2019s IMOR y Atrys Portugal, comentados en detalle en la Nota 5 y en las UGE\u2019s ICM y Atrys Portugal en el ejerc<span class=\"_ _0\"></span>icio 2025.<span class=\"_ _4b\"> </span>Las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>relacionadas <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>deterioro <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>or <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>UGE <span class=\"_ _6\"></span>reducen <span class=\"_ _6\"></span>inicialmente, <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>su caso, el valor del fondo de comercio asignado a la misma y a continuaci\u00f3n a los dem\u00e1s activos de la <span class=\"_ _0\"></span>UGE, prorratea<span class=\"_ _0\"></span>ndo en funci\u00f3n <span class=\"_ _1\"></span>del valor contable de <span class=\"_ _0\"></span>cada uno <span class=\"_ _0\"></span>de los activos, c<span class=\"_ _0\"></span>on el <span class=\"_ _0\"></span>l\u00edmite para <span class=\"_ _5\"></span>c<span class=\"_ _2\"></span>ada <span class=\"_ _9\"></span>uno <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ellos <span class=\"_ _7\"> </span>del <span class=\"_ _9\"></span>mayor <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>su <span class=\"_ _7\"></span>valor <span class=\"_ _9\"></span>razonable <span class=\"_ _9\"></span>m<span class=\"_ _2\"></span>enos <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>costes <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>enajenaci\u00f3n <span class=\"_ _9\"></span>o disposici\u00f3n <span class=\"_ _1c\"> </span>por <span class=\"_ _1c\"> </span>otra <span class=\"_ _1d\"> </span>v\u00eda, <span class=\"_ _1c\"> </span>su <span class=\"_ _1d\"> </span>valor <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>uso <span class=\"_ _1d\"> </span>y <span class=\"_ _1c\"> </span>c<span class=\"_ _2\"></span>ero. <span class=\"_ _1c\"> </span>Las <span class=\"_ _1c\"> </span>p\u00e9rdidas <span class=\"_ _1c\"> </span>por <span class=\"_ _1d\"> </span>deterioro <span class=\"_ _1c\"> </span>del <span class=\"_ _1d\"> </span>valor correspondientes al fondo <span class=\"_ _2\"></span>de comercio no son <span class=\"_ _2\"></span>reversibles. <span class=\"_ _2\"></span>Las p\u00e9rdidas po<span class=\"_ _2\"></span>r deterioro del resto<span class=\"_ _2\"></span> de <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>s\u00f3lo <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>revierten <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>hubiese <span class=\"_ _6\"></span>producido <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>cambio <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>estimaciones <span class=\"_ _6\"></span>utilizadas para determinar el valor recuperable de<span class=\"_ _0\"></span>l activo.<span class=\"_ _2\"></span> Si existen indicios <span class=\"_ _2\"></span>de deterioro de valor en una UGE <span class=\"_ _2\"></span>a la que no <span class=\"_ _2\"></span>se ha podido asignar el <span class=\"_ _2\"></span>fondo de <span class=\"_ _5\"></span>comercio, <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>comprueba <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>primer <span class=\"_ _5\"></span>lugar <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>UGE <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>re<span class=\"_ _0\"></span>conoce, <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>su caso, la p\u00e9rdida por deterioro de valor.  Al <span class=\"_ _8\"> </span>comprobar <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>deterioro <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>valor <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>una <span class=\"_ _4\"> </span>UGE, <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>Grupo <span class=\"_ _8\"> </span>identifica <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>activos <span class=\"_ _8\"> </span>comunes relacionados <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>misma. <span class=\"_ _5\"></span>Si <span class=\"_ _5\"></span>una <span class=\"_ _6\"></span>parte <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>comunes <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>pueden <span class=\"_ _5\"></span>asignar <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>form<span class=\"_ _2\"></span>a razonable <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>consistente <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>UGE, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _6\"></span>compara <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>contable <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>UGE,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>incluyendo los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>comunes, <span class=\"_ _1\"></span>con el <span class=\"_ _3\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>reconoce, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>su ca<span class=\"_ _0\"></span>so, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>\u00e9rdida <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>deterior<span class=\"_ _2\"></span>o de valor al nivel de la UGE. Si el G<span class=\"_ _2\"></span>rupo no puede asignar una parte d<span class=\"_ _2\"></span>e los activos comunes de forma <span class=\"_ _2\"></span>razonable y <span class=\"_ _6\"></span>consistente a <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>UGE, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>compara <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>contable <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>unidad, <span class=\"_ _2\"></span>sin los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>comunes, <span class=\"_ _1\"></span>con el <span class=\"_ _3\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>reconoce, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>su ca<span class=\"_ _0\"></span>so, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>\u00e9rdida <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>deterior<span class=\"_ _2\"></span>o de <span class=\"_ _3\"></span>valor<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>niv<span class=\"_ _2\"></span>el <span class=\"_ _3\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>U<span class=\"_ _2\"></span>GE. <span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>continuaci\u00f3n, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>identifica <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>grupo <span class=\"_ _1\"></span>m\u00e1<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>peque\u00f1o <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>UGEs a <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>que <span class=\"_ _7\"> </span>se <span class=\"_ _8\"> </span>puede <span class=\"_ _7\"> </span>asigna<span class=\"_ _2\"></span>r <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>valor <span class=\"_ _8\"> </span>contable <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>los <span class=\"_ _8\"> </span>activos <span class=\"_ _7\"> </span>comunes <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"> </span>forma <span class=\"_ _7\"> </span>razonable <span class=\"_ _7\"> </span>y<span class=\"_ _2\"></span> consistente <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>compara <span class=\"_ _2\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>valor <span class=\"_ _6\"></span>contable <span class=\"_ _2\"></span>del<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>grupo<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>UGEs, <span class=\"_ _2\"></span>incluyendo <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _2\"></span>comunes, con el <span class=\"_ _0\"></span>importe re<span class=\"_ _0\"></span>cuperable y <span class=\"_ _0\"></span>reconoce, e<span class=\"_ _0\"></span>n su <span class=\"_ _0\"></span>caso, la <span class=\"_ _0\"></span>p\u00e9rdida por <span class=\"_ _1\"></span>deterioro de valor <span class=\"_ _0\"></span>al nivel <span class=\"_ _0\"></span>del grupo de UGEs. A 31 de diciembre de 2025 no existen activos comunes entre UGEs. A <span class=\"_ _1c\"> </span>los <span class=\"_ _1d\"> </span>efectos <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>comprobar <span class=\"_ _1c\"> </span>el <span class=\"_ _1d\"> </span>deterioro <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>v<span class=\"_ _2\"></span>alor <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>una <span class=\"_ _1c\"> </span>UGE <span class=\"_ _1d\"> </span>con <span class=\"_ _1c\"> </span>participaciones <span class=\"_ _1c\"> </span>no<span class=\"_ _2\"></span> dominantes, <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>fueron <span class=\"_ _2\"></span>reconocidas <span class=\"_ _2\"></span>inicialmente <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>participaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _6\"></span>razonable d<span class=\"_ _2\"></span>e los <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>netos<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>identificables, <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _9\"></span>ajusta <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>e\u00f3ricamente <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _5\"></span>contabl<span class=\"_ _6\"></span>e <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>fondo <span class=\"_ _9\"></span>de comercio, <span class=\"_ _6\"></span>antes <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>ser <span class=\"_ _6\"></span>comparado <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>recuperable <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>UGE. <span class=\"_ _5\"></span>Este <span class=\"_ _2\"></span>ajuste <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>realiza, a\u00f1adiendo <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>fondo<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comercio <span class=\"_ _6\"></span>asignado <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>UGE, <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>fondo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>comercio atribuible a las participaciones no dominantes.  No obstante, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>p\u00e9rdida por <span class=\"_ _2\"></span>deterioro de <span class=\"_ _2\"></span>valor del <span class=\"_ _2\"></span>fondo <span class=\"_ _2\"></span>de comercio <span class=\"_ _2\"></span>reconocida <span class=\"_ _2\"></span>en resultados se <span class=\"_ _6\"></span>corresponde <span class=\"_ _5\"></span>exclusivamente <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>aquella <span class=\"_ _5\"></span>parte <span class=\"_ _6\"></span>relacionada <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>pa<span class=\"_ _2\"></span>rticipaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>Grupo, salvo en <span class=\"_ _2\"></span>aquellos <span class=\"_ _2\"></span>casos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>que, <span class=\"_ _2\"></span>por la <span class=\"_ _2\"></span>modific<span class=\"_ _2\"></span>aci\u00f3n de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>particip<span class=\"_ _2\"></span>aci\u00f3n, <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>participaciones no dominantes participen en el fondo de comercio.  Si <span class=\"_ _2\"></span>una UGE <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>parte de <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>UGE <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>participaciones <span class=\"_ _2\"></span>no domi<span class=\"_ _2\"></span>nantes, <span class=\"_ _2\"></span>forma <span class=\"_ _2\"></span>parte d<span class=\"_ _2\"></span>e una <span class=\"_ _2\"></span>UGE<span class=\"_ _2\"></span> superior, <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>p\u00e9rdidas <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>deterioro <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>asignan <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>UGE <span class=\"_ _5\"></span>superior. <span class=\"_ _6\"></span>La <span class=\"_ _5\"></span>asignaci\u00f3n <span class=\"_ _5\"></span>se realiza <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>funci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>valores <span class=\"_ _6\"></span>contables <span class=\"_ _6\"></span>relativos <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>anterioridad <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _2\"></span> p\u00e9rdida por deterioro de valor. Las <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>deterioro <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _6\"></span>relacionadas <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>UGEs <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>mantienen <span class=\"_ _2\"></span>participaciones <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>o dominantes <span class=\"_ _24\"> </span>se  asignan <span class=\"_ _24\"> </span>entre  e<span class=\"_ _0\"></span>l <span class=\"_ _24\"> </span>Grupo  y <span class=\"_ _24\"> </span>las <span class=\"_ _1e\"> </span>participaciones <span class=\"_ _24\"> </span>no<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>domina<span class=\"_ _2\"></span>ntes <span class=\"_ _24\"> </span>siguiendo  los criterios de reparto del resultado de la UGE.<span class=\"_ _4b\"> </span>La <span class=\"_ _3\"></span>reversi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>p\u00e9rdida <span class=\"_ _1\"></span>por <span class=\"_ _3\"></span>deterioro <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valor <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>registra <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>abono <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>resultados. <span class=\"_ _1\"></span>No <span class=\"_ _1\"></span>obstante, la reversi\u00f3n <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>p\u00e9rdida <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>puede aumentar el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>contable del <span class=\"_ _2\"></span>activo por <span class=\"_ _2\"></span>encima <span class=\"_ _2\"></span>del valor contable que hubiera tenido, neto de amortizaciones, si no se hubiera registrado el deterioro. El importe de la reversi\u00f3n de la p\u00e9rdida de valor de una UGE se distribuye entre los activos de<span class=\"_ _4b\"> </span>la <span class=\"_ _0\"></span>misma, e<span class=\"_ _0\"></span>xceptuando <span class=\"_ _0\"></span>el fondo <span class=\"_ _1\"></span>de comercio, <span class=\"_ _0\"></span>prorrateando en <span class=\"_ _1\"></span>funci\u00f3n del <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>contable <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e los activos, <span class=\"_ _9\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>l\u00ed<span class=\"_ _2\"></span>mite <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>activo <span class=\"_ _7\"></span>del <span class=\"_ _9\"></span>menor <span class=\"_ _7\"> </span>de <span class=\"_ _7\"></span>su <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>recuperabl<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>y <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>valor <span class=\"_ _9\"></span>contable <span class=\"_ _7\"> </span>que hubiera tenido, neto de amortizaciones, si no se hubiera registrado la p\u00e9rdida.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-566": {
   "value": "Gastos de Desarrollo Se trata de proy<span class=\"_ _2\"></span>ectos de desarrollo de p<span class=\"_ _2\"></span>roductos que <span class=\"_ _2\"></span>pretenden alcanzar el <span class=\"_ _2\"></span>mercado, o que <span class=\"_ _2\"></span>son utilizados  para<span class=\"_ _0\"></span>  su <span class=\"_ _1e\"> </span>explotaci\u00f3n  y <span class=\"_ _24\"> </span>uti<span class=\"_ _2\"></span>lizaci\u00f3n  imp<span class=\"_ _0\"></span>lement\u00e1ndolos  de<span class=\"_ _0\"></span>ntro  de <span class=\"_ _24\"> </span>los  servicios  de diagn\u00f3stico <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _5\"></span>pre<span class=\"_ _0\"></span>sta <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>sus <span class=\"_ _6\"></span>clientes <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>habitual, <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>objeto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>mejorar <span class=\"_ _6\"></span>su competitividad. <span class=\"_ _2\"></span>Cada <span class=\"_ _6\"></span>uno <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>proyectos <span class=\"_ _2\"></span>tiene <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>plan <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>negocio <span class=\"_ _2\"></span>espec\u00edfico <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>eval\u00faa <span class=\"_ _2\"></span>de forma individualizada. La descripc<span class=\"_ _0\"></span>i\u00f3n detallada de los proyectos se encuentra en el informe de gesti\u00f3n consolidado. Estos <span class=\"_ _2\"></span>proyectos <span class=\"_ _6\"></span>tienen <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>periodo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>desarrollo <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>entre <span class=\"_ _2\"></span>7 <span class=\"_ _6\"></span>y <span class=\"_ _2\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>a\u00f1os, <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _2\"></span>u<span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>dos <span class=\"_ _2\"></span>a\u00f1os <span class=\"_ _6\"></span>para entrar en fase de comercializaci\u00f3n. Todos <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>proyectos <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>llevan <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>cabo <span class=\"_ _8\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>basan <span class=\"_ _4\"> </span>en <span class=\"_ _7\"> </span>cono<span class=\"_ _2\"></span>cimientos <span class=\"_ _8\"> </span>previos adquiridos <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>trav\u00e9s <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>experiencia <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _24\"> </span>desarrollo <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>sus <span class=\"_ _24\"> </span>servicios <span class=\"_ _4\"> </span>diagn\u00f3sticos, <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>la literatura <span class=\"_ _3\"></span>cient\u00edfic<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>publicada <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>licencia <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>pa<span class=\"_ _2\"></span>tentes <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>know<span class=\"_ _2\"></span>-how <span class=\"_ _1\"></span>previamente <span class=\"_ _1\"></span>desarrollada por otras instituciones.  Los <span class=\"_ _5\"></span>gastos <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>desarrollo <span class=\"_ _5\"></span>incurridos <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>ejercicio <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>registran <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _5\"></span>cuenta <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>resultado <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>el ejercicio. <span class=\"_ _24\"> </span>Los <span class=\"_ _24\"> </span>costes  relacionados <span class=\"_ _24\"> </span>con <span class=\"_ _24\"> </span>las  actividades <span class=\"_ _4\"> </span>de  desarrollo <span class=\"_ _24\"> </span>se  activar\u00e1<span class=\"_ _0\"></span>n <span class=\"_ _24\"> </span>d<span class=\"_ _2\"></span>esde <span class=\"_ _24\"> </span>el momento en que cumplan las condiciones siguientes: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">existencia <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>proyecto <span class=\"_ _9\"></span>espec\u00edfico <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>individualizado <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>permita <span class=\"_ _9\"></span>valorar <span class=\"_ _5\"></span>de <span class=\"_ _7\"></span>forma </span></span>fiable el desembolso atribuible a la realizac<span class=\"_ _0\"></span>i\u00f3n del proyecto. <span class=\"_ _2\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">la asignaci\u00f3n, imputaci\u00f3n y distribuci\u00f3n temporal de los costes de cada proyec<span class=\"_ _0\"></span>to deben </span></span>estar claramente establecidas. \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">en todo momento <span class=\"_ _2\"></span>deben <span class=\"_ _2\"></span>existir motivos <span class=\"_ _2\"></span>fundados de \u00e9xito <span class=\"_ _2\"></span>t\u00e9cnico en <span class=\"_ _2\"></span>la realizaci\u00f3n del<span class=\"_ _2\"></span> </span></span>proyecto, <span class=\"_ _9\"></span>tanto <span class=\"_ _7\"></span>para <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>caso <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>empresa <span class=\"_ _7\"></span>tenga <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>intenci\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _7\"></span>su <span class=\"_ _9\"></span>explotaci\u00f3n directa, <span class=\"_ _4\"> </span>como <span class=\"_ _4\"> </span>para <span class=\"_ _24\"> </span>el <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>la <span class=\"_ _4\"> </span>venta <span class=\"_ _24\"> </span>a <span class=\"_ _4\"> </span>un <span class=\"_ _24\"> </span>tercero <span class=\"_ _4\"> </span>del <span class=\"_ _24\"> </span>resultado <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>p<span class=\"_ _2\"></span>royecto <span class=\"_ _4\"> </span>una <span class=\"_ _4\"> </span>v<span class=\"_ _2\"></span>ez concluido, si existe mercado. \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">la <span class=\"_ _3\"></span>rentabilidad <span class=\"_ _1\"></span>econ\u00f3mico-comercial <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>proyecto <span class=\"_ _3\"></span>debe <span class=\"_ _1\"></span>estar <span class=\"_ _3\"></span>ra<span class=\"_ _2\"></span>zonablemente <span class=\"_ _3\"></span>asegurada.<span class=\"_ _2\"></span> </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">la <span class=\"_ _7\"></span>financiaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"> </span>di<span class=\"_ _2\"></span>stintos <span class=\"_ _7\"> </span>proyectos <span class=\"_ _7\"> </span>debe <span class=\"_ _7\"> </span>estar <span class=\"_ _7\"> </span>ra<span class=\"_ _2\"></span>zonablemente <span class=\"_ _9\"></span>as<span class=\"_ _2\"></span>egurada <span class=\"_ _7\"></span>para </span></span>completar <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>realizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>estos. Ade<span class=\"_ _0\"></span>m\u00e1s, <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>ebe <span class=\"_ _1\"></span>estar a<span class=\"_ _0\"></span>segurada <span class=\"_ _1\"></span>la disponibilidad <span class=\"_ _1\"></span>de los adecuados <span class=\"_ _2\"></span>recursos <span class=\"_ _2\"></span>t\u00e9cnicos <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>otro <span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>po <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>completar <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>proyecto <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>para <span class=\"_ _2\"></span>utiliza<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>o vender el activo intangible. \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">debe <span class=\"_ _6\"></span>existir <span class=\"_ _6\"></span>una <span class=\"_ _2\"></span>int<span class=\"_ _2\"></span>enci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>completar <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>intangible <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>cuesti\u00f3n, <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>usarlo <span class=\"_ _6\"></span>o </span></span>venderlo. Para ello, se <span class=\"_ _2\"></span>aplican las <span class=\"_ _2\"></span>m\u00e9tricas est\u00e1ndar que <span class=\"_ _2\"></span>permiten <span class=\"_ _2\"></span>evaluar los riesgos<span class=\"_ _2\"></span> tecnol\u00f3gicos de <span class=\"_ _2\"></span>las diferentes fase<span class=\"_ _0\"></span>s de desarrollo y <span class=\"_ _0\"></span>establece<span class=\"_ _0\"></span>r de forma <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>y fundada <span class=\"_ _0\"></span>una previsi\u00f3n <span class=\"_ _0\"></span>de \u00e9xito t\u00e9cnico <span class=\"_ _8\"> </span>y <span class=\"_ _24\"> </span>econ\u00f3mico-comercial. <span class=\"_ _4\"> </span>Teniendo <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>cuenta <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>modelo <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>negocio <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Grupo, <span class=\"_ _4\"> </span>las<span class=\"_ _4b\"> </span>estimaciones se efect\u00faan de forma separada por proyecto de desarrollo. Para <span class=\"_ _4\"> </span>la <span class=\"_ _1e\"> </span>determinaci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>previsi\u00f3n <span class=\"_ _24\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>viabilidad <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>\u00e9xito <span class=\"_ _24\"> </span>e<span class=\"_ _2\"></span>con\u00f3mico<span class=\"_ _2\"></span>-comercial <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>los proyectos, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>utilizan <span class=\"_ _1\"></span>valoraciones <span class=\"_ _1\"></span>intern<span class=\"_ _2\"></span>as <span class=\"_ _1\"></span>comparando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>neto <span class=\"_ _0\"></span>contable <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _1\"></span>proyecto de <span class=\"_ _9\"></span>desarrollo <span class=\"_ _7\"></span>m\u00e1s <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>importe <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>inversi\u00f3n <span class=\"_ _9\"></span>previsto <span class=\"_ _7\"> </span>hasta <span class=\"_ _7\"></span>su <span class=\"_ _9\"></span>finalizaci\u00f3n<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>con <span class=\"_ _7\"> </span>el <span class=\"_ _7\"></span>valor <span class=\"_ _9\"></span>actual adjudicado <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>dicho <span class=\"_ _5\"></span>an\u00e1lisis, <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>cuanto <span class=\"_ _6\"></span>considera <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>efectivo <span class=\"_ _5\"></span>y, <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>consecuencia,<span class=\"_ _4b\"> </span>determina <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>importe <span class=\"_ _1\"></span>recuperable <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>proye<span class=\"_ _2\"></span>cto <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>esarrollo, <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>por <span class=\"_ _1\"></span>ello <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>previsi\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>viabilidad de \u00e9xito econ\u00f3mico-comercial. La <span class=\"_ _24\"> </span>Direcci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>Sociedad <span class=\"_ _24\"> </span>Dominante <span class=\"_ _24\"> </span>ha <span class=\"_ _24\"> </span>analizado <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>viabilidad <span class=\"_ _24\"> </span>t\u00e9cnica <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>econ\u00f3mico<span class=\"_ _2\"></span>-<span class=\"_ _4b\"> </span>financiera <span class=\"_ _7\"> </span>de <span class=\"_ _4\"> </span>todos <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>proyectos <span class=\"_ _8\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>desarrollo <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>ha <span class=\"_ _8\"> </span>considerado <span class=\"_ _8\"> </span>qu<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>existen <span class=\"_ _8\"> </span>razones <span class=\"_ _8\"> </span>para mantenerlos <span class=\"_ _1\"></span>activados <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>aparecen <span class=\"_ _1\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>activo <span class=\"_ _1\"></span>consolidado, <span class=\"_ _1\"></span>no existiendo indicios  de  deterioro  de  los  mismos,  excepto  por  los  proyectos  deteriorados  dura<span class=\"_ _0\"></span>nte  los<span class=\"_ _2\"></span> ejercicios 2025<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>detallados <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>nota <span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>. <span class=\"_ _2\"></span>A <span class=\"_ _6\"></span>su <span class=\"_ _2\"></span>vez, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>conside<span class=\"_ _2\"></span>ra <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>plan <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>tesorer\u00eda elaborado por <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>Direcci\u00f3n <span class=\"_ _2\"></span>evidencia <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>capacidad <span class=\"_ _2\"></span>futura <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>sociedades <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>hacer <span class=\"_ _2\"></span>frente <span class=\"_ _2\"></span>a sus <span class=\"_ _5\"></span>inversiones, <span class=\"_ _5\"></span>continuar <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>desarrollo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>sus <span class=\"_ _5\"></span>proyectos <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>curso <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>financiar <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>plan <span class=\"_ _5\"></span>de crecimiento presupuestado para ejercicios venideros. A <span class=\"_ _24\"> </span>pesar  de <span class=\"_ _24\"> </span>que <span class=\"_ _1e\"> </span>estas <span class=\"_ _24\"> </span>e<span class=\"_ _2\"></span>stimaciones <span class=\"_ _24\"> </span>se  han <span class=\"_ _24\"> </span>realizado  en <span class=\"_ _4\"> </span>fun<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _24\"> </span>de  la <span class=\"_ _24\"> </span>mejor <span class=\"_ _1e\"> </span>informaci\u00f3n disponible en <span class=\"_ _0\"></span>la fe<span class=\"_ _0\"></span>cha de<span class=\"_ _0\"></span> formulac<span class=\"_ _0\"></span>i\u00f3n de <span class=\"_ _0\"></span>las presentes <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>anuales c<span class=\"_ _0\"></span>onsolidadas, es posible<span class=\"_ _1\"></span> que ac<span class=\"_ _0\"></span>ontecimientos que pudier<span class=\"_ _0\"></span>an tener <span class=\"_ _1\"></span>luga<span class=\"_ _2\"></span>r en <span class=\"_ _1\"></span>el<span class=\"_ _2\"></span> futuro <span class=\"_ _0\"></span>obliguen a <span class=\"_ _0\"></span>modificarlas <span class=\"_ _0\"></span>en pr\u00f3ximos ejercicios. En tal caso, ello se har\u00eda de forma prospectiva, reconociendo los efec<span class=\"_ _0\"></span>tos del cambio de estimaci\u00f3n en la cuenta de p\u00e9rdidas y ganancias consolidada. El valor de los <span class=\"_ _2\"></span>flujos de <span class=\"_ _2\"></span>efectivo individualizado <span class=\"_ _2\"></span>por proyecto de des<span class=\"_ _2\"></span>arrollo a 31 <span class=\"_ _2\"></span>de diciembre<span class=\"_ _2\"></span> 2025 se <span class=\"_ _0\"></span>descuentan <span class=\"_ _0\"></span>estimando un <span class=\"_ _0\"></span>rango <span class=\"_ _0\"></span>razonable de<span class=\"_ _0\"></span> tasas <span class=\"_ _0\"></span>de de<span class=\"_ _0\"></span>scuento y <span class=\"_ _0\"></span>tasas de<span class=\"_ _0\"></span> cre<span class=\"_ _0\"></span>cimiento a <span class=\"_ _3\"></span>perpetuidad <span class=\"_ _1\"></span>(\u201cg\u201d), <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>rangos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>tasas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>descu<span class=\"_ _2\"></span>ento <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pa<span class=\"_ _2\"></span>rtir <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>informaci\u00f3n de mercado <span class=\"_ _2\"></span>bajo <span class=\"_ _2\"></span>el mode<span class=\"_ _2\"></span>lo del <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>medio <span class=\"_ _2\"></span>ponderado de <span class=\"_ _2\"></span>capital (\u201cCMPC<span class=\"_ _2\"></span>\u201d <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>\u201cWACC\u201d) y <span class=\"_ _2\"></span>las tasas <span class=\"_ _7\"> </span>de <span class=\"_ _4\"> </span>crecimiento <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>perpetuidad <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>partir <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>estimaciones <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>inflac<span class=\"_ _2\"></span>i\u00f3n <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>largo <span class=\"_ _8\"> </span>plazo,<span class=\"_ _2\"></span> resultando <span class=\"_ _4\"> </span>la <span class=\"_ _24\"> </span>aplicaci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>una <span class=\"_ _24\"> </span>tasa <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>descue<span class=\"_ _2\"></span>nto <span class=\"_ _24\"> </span>WACC <span class=\"_ _4\"> </span>media <span class=\"_ _24\"> </span>del <span class=\"_ _24\"> </span>8,8% <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>una <span class=\"_ _4\"> </span>tasa <span class=\"_ _24\"> </span>de crecimiento <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>perpetuidad <span class=\"_ _1\"></span>media del <span class=\"_ _1\"></span>2,0% <span class=\"_ _0\"></span>calculadas <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>PricewaterhouseCoopers <span class=\"_ _1\"></span>Asesores <span class=\"_ _0\"></span>de Negocios,  S.L.  como <span class=\"_ _1c\"> </span>experto  independiente  y <span class=\"_ _1c\"> </span>asociadas  a  las <span class=\"_ _1c\"> </span>Unidades  Generadores  de Efectivo (\u201cUGEs\u201d) para las cuales se<span class=\"_ _0\"></span> realizan los proyectos de desarrollo del Grupo.<span class=\"_ _2\"></span><span class=\"ff2\"> </span>Se considera<span class=\"_ _0\"></span>n como gastos a<span class=\"_ _0\"></span>ctivables de de<span class=\"_ _0\"></span>sarrollo, valorados <span class=\"_ _1\"></span>a<span class=\"_ _2\"></span> coste <span class=\"_ _0\"></span>de producci\u00f3n, todos <span class=\"_ _0\"></span>los costes <span class=\"_ _2\"></span>directamente <span class=\"_ _6\"></span>atribuibles <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>sean <span class=\"_ _2\"></span>necesarios <span class=\"_ _6\"></span>para <span class=\"_ _2\"></span>crear, <span class=\"_ _2\"></span>producir <span class=\"_ _6\"></span>y <span class=\"_ _2\"></span>preparar <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>activo para <span class=\"_ _5\"></span>que <span class=\"_ _7\"></span>pueda <span class=\"_ _9\"></span>operar <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>forma <span class=\"_ _9\"></span>prevista <span class=\"_ _9\"></span>inclu<span class=\"_ _2\"></span>yendo <span class=\"_ _9\"></span>costes <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>p<span class=\"_ _2\"></span>ersonal <span class=\"_ _7\"></span>afecto, <span class=\"_ _5\"></span>costes <span class=\"_ _7\"></span>de materiales <span class=\"_ _7\"></span>consumibles <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>servicios <span class=\"_ _7\"> </span>utilizados <span class=\"_ _8\"> </span>directamente <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>los <span class=\"_ _7\"> </span>proyectos. <span class=\"_ _8\"> </span>Los <span class=\"_ _8\"> </span>gastos <span class=\"_ _7\"> </span>de desarrollo <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>contabilizan <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>gasto <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>resultados <span class=\"_ _5\"></span>hasta <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>no <span class=\"_ _5\"></span>cumplen <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>requisitos para su <span class=\"_ _2\"></span>activaci\u00f3n, siendo <span class=\"_ _2\"></span>estas <span class=\"_ _2\"></span>partidas no <span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>gnificativas en <span class=\"_ _2\"></span>la cuenta <span class=\"_ _2\"></span>de p<span class=\"_ _2\"></span>\u00e9rdidas y <span class=\"_ _2\"></span>ganancias consolidada a 31 de diciembre de 2025.  Adicionalmente,  e<span class=\"_ _0\"></span>n  el  caso <span class=\"_ _24\"> </span>de  que  existan  dudas  raz<span class=\"_ _0\"></span>onables  sobre  el  \u00e9<span class=\"_ _0\"></span>xito  t\u00e9cnico <span class=\"_ _24\"> </span>o  la<span class=\"_ _2\"></span> rentabilidad <span class=\"_ _9\"></span>econ\u00f3mico-<span class=\"_ _2\"></span>comercial <span class=\"_ _9\"></span>del <span class=\"_ _7\"> </span>proyecto <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>desarrollo, <span class=\"_ _7\"> </span>es <span class=\"_ _7\"> </span>decir <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>vi<span class=\"_ _2\"></span>abilidad <span class=\"_ _9\"></span>del<span class=\"_ _2\"></span> proyecto <span class=\"_ _5\"></span>est\u00e1 <span class=\"_ _5\"></span>comprometida, <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>desestima <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>continuaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>proyec<span class=\"_ _0\"></span>to, <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>s<span class=\"_ _2\"></span>i <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>neto contable <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>proyecto <span class=\"_ _6\"></span>su<span class=\"_ _2\"></span>pera <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>re<span class=\"_ _2\"></span>cuperable <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>cuanto <span class=\"_ _5\"></span>a <span class=\"_ _2\"></span>las <span class=\"_ _5\"></span>expectativas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>generaci\u00f3n futura <span class=\"_ _24\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>ingresos, <span class=\"_ _1e\"> </span>se  producir\u00e1 <span class=\"_ _24\"> </span>un  deterioro <span class=\"_ _1e\"> </span>sobre  los <span class=\"_ _24\"> </span>importes  registrados <span class=\"_ _24\"> </span>en<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>el <span class=\"_ _1e\"> </span>activo imput\u00e1ndose directamente a p\u00e9rdidas del ejercicio.<span class=\"_ _4b\"> </span>Los <span class=\"_ _1\"></span>gastos <span class=\"_ _3\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>des<span class=\"_ _2\"></span>arrollo <span class=\"_ _3\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>amortiz<span class=\"_ _2\"></span>ar\u00e1n <span class=\"_ _3\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>cuerdo <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>plan <span class=\"_ _1\"></span>sistem\u00e1tico <span class=\"_ _1\"></span>espec\u00edfico <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>cada<span class=\"_ _4b\"> </span>proyecto. Este comenzar\u00e1 <span class=\"_ _2\"></span>a partir del <span class=\"_ _2\"></span>ejercicio en que <span class=\"_ _2\"></span>se termine cada p<span class=\"_ _2\"></span>royecto y se <span class=\"_ _2\"></span>extender\u00e1 durante el per\u00edodo en el cual genere ingresos, sin superar el plazo de cinco a\u00f1os. Propiedad Industrial Corresponde <span class=\"_ _20\"> </span>a <span class=\"_ _23\"> </span>los <span class=\"_ _20\"> </span>gast<span class=\"_ _2\"></span>os <span class=\"_ _20\"> </span>de <span class=\"_ _23\"> </span>desarrollo <span class=\"_ _20\"> </span>capitalizados <span class=\"_ _20\"> </span>para <span class=\"_ _20\"> </span>los <span class=\"_ _20\"> </span>que <span class=\"_ _23\"> </span>s<span class=\"_ _2\"></span>e <span class=\"_ _20\"> </span>ha <span class=\"_ _23\"> </span>obtenido <span class=\"_ _20\"> </span>la<span class=\"_ _4b\"> </span>correspondiente <span class=\"_ _4\"> </span>patente <span class=\"_ _4\"> </span>o <span class=\"_ _24\"> </span>similar, <span class=\"_ _4\"> </span>e <span class=\"_ _24\"> </span>incluyen <span class=\"_ _4\"> </span>los <span class=\"_ _24\"> </span>costes <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>r<span class=\"_ _2\"></span>egistro <span class=\"_ _4\"> </span>y <span class=\"_ _24\"> </span>formalizaci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _2\"></span>a propiedad <span class=\"_ _27\"> </span>industrial, <span class=\"_ _1f\"> </span>as\u00ed <span class=\"_ _1f\"> </span>como <span class=\"_ _1f\"> </span>los <span class=\"_ _1f\"> </span>costes <span class=\"_ _1f\"> </span>de <span class=\"_ _27\"> </span>adquisici\u00f3n <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>terceros <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>los <span class=\"_ _1f\"> </span>derechos<span class=\"_ _2\"></span> correspondientes. Se <span class=\"_ _5\"></span>presentan <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>balance <span class=\"_ _5\"></span>consolidado <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>coste <span class=\"_ _5\"></span>minorado <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las<span class=\"_ _2\"></span> amortizaciones y <span class=\"_ _0\"></span>p\u00e9rdidas por de<span class=\"_ _0\"></span>terioro acumuladas. Se <span class=\"_ _0\"></span>amortizan linealmente durante <span class=\"_ _1\"></span>su vida \u00fatil, <span class=\"_ _9\"></span>a <span class=\"_ _5\"></span>raz\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>10 <span class=\"_ _9\"></span>% <span class=\"_ _9\"></span>anual <span class=\"_ _5\"></span>y <span class=\"_ _9\"></span>son <span class=\"_ _9\"></span>objeto <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>c<span class=\"_ _2\"></span>orrecci\u00f3n <span class=\"_ _5\"></span>valorativa <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>deterioro. <span class=\"_ _9\"></span>A <span class=\"_ _9\"></span>estos efectos <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>entiende <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>amortizable <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>atribuido <span class=\"_ _2\"></span>(o <span class=\"_ _6\"></span>valor revalorizado) menos su valor residual. El <span class=\"_ _8\"> </span>Grupo <span class=\"_ _4\"> </span>revisa <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>valor <span class=\"_ _4\"> </span>residual, <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>vida <span class=\"_ _4\"> </span>\u00fatil <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>el <span class=\"_ _8\"> </span>m\u00e9todo <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>amortizaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>activos intangibles <span class=\"_ _1c\"> </span>al <span class=\"_ _1d\"> </span>cierre <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>cada <span class=\"_ _1d\"> </span>ejercicio. <span class=\"_ _1d\"> </span>Las <span class=\"_ _1d\"> </span>modificaciones <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>los <span class=\"_ _1d\"> </span>criterios <span class=\"_ _1d\"> </span>inicialmente establecidos se reconocen como un cambio de estimaci\u00f3n. Carteras de clientes La <span class=\"_ _1\"></span>cartera de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>client<span class=\"_ _2\"></span>es <span class=\"_ _1\"></span>corresponde a <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>adquiridas <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>combinaciones <span class=\"_ _1\"></span>de negocios <span class=\"_ _1\"></span>realizadas desde 2018. Para la va<span class=\"_ _0\"></span>loraci\u00f3n de las relaciones con clientes se ha utilizado la me<span class=\"_ _0\"></span>todolog\u00eda del beneficio <span class=\"_ _1\"></span>(MEEM). El <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>estima a <span class=\"_ _1\"></span>trav\u00e9s de <span class=\"_ _1\"></span>la suma <span class=\"_ _1\"></span>del \u201cexce<span class=\"_ _0\"></span>so de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>beneficios\u201d futuros descontados a valor actual, al que se le sustraen los cargos por activos contributivos. Dichas <span class=\"_ _0\"></span>carteras <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>lientes se <span class=\"_ _1\"></span>amortizan de <span class=\"_ _1\"></span>forma lineal dura<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>su vida <span class=\"_ _1\"></span>\u00fatil que <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>estima entre 1 <span class=\"_ _2\"></span>(cartera <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>clientes <span class=\"_ _2\"></span>aflorada <span class=\"_ _6\"></span>en la <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>R<span class=\"_ _2\"></span>eal Life <span class=\"_ _6\"></span>Data, <span class=\"_ _2\"></span>S.L.) <span class=\"_ _2\"></span>y <span class=\"_ _5\"></span>18 <span class=\"_ _2\"></span>a\u00f1os <span class=\"_ _2\"></span>(cartera <span class=\"_ _2\"></span>de clientes <span class=\"_ _0\"></span>aflorada <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la a<span class=\"_ _0\"></span>dquisici\u00f3n de <span class=\"_ _0\"></span>SIMM <span class=\"_ _0\"></span>Molecular, <span class=\"_ _0\"></span>S.L.U.) determinada <span class=\"_ _0\"></span>de a<span class=\"_ _0\"></span>cuerdo con <span class=\"_ _1\"></span>la ratio de ca\u00edda de los mismos de acuerdo con la experiencia hist\u00f3rica.  La <span class=\"_ _1\"></span>cartera <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>clientes m\u00e1s <span class=\"_ _1\"></span>relevante, <span class=\"_ _1\"></span>que es <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>Significant I<span class=\"_ _1\"></span>mp<span class=\"_ _2\"></span>act <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>ystems, <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>.L. <span class=\"_ _0\"></span>(Bienzobas), tiene <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>vida <span class=\"_ _5\"></span>\u00fatil <span class=\"_ _6\"></span>estimada <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>15 <span class=\"_ _6\"></span>a\u00f1os. <span class=\"_ _5\"></span>Los <span class=\"_ _2\"></span>indi<span class=\"_ _2\"></span>cios <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>deterioro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>artera <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>clientes <span class=\"_ _5\"></span>s<span class=\"ls13\">e </span>obtienen <span class=\"_ _9\"></span>tanto <span class=\"_ _7\"> </span>de <span class=\"_ _7\"></span>fuentes <span class=\"_ _9\"></span>internas, <span class=\"_ _7\"></span>evidencia <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>deterioro <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>una <span class=\"_ _7\"> </span>cuenta <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>clientes<span class=\"_ _2\"></span>, <span class=\"_ _7\"></span>y/o <span class=\"_ _9\"></span>de fuentes <span class=\"_ _1\"></span>exte<span class=\"_ _2\"></span>rnas, <span class=\"_ _0\"></span>cambios significa<span class=\"_ _0\"></span>tivos c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>incidencia <span class=\"_ _0\"></span>adversa <span class=\"_ _0\"></span>sobre <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a e<span class=\"_ _0\"></span>ntidad, <span class=\"_ _0\"></span>referentes al entorno legal, econ\u00f3mico, tecnol\u00f3gico o de<span class=\"_ _0\"></span> mercado.<span class=\"_ _4b\"> </span>Marcas Las <span class=\"_ _3\"></span>marcas <span class=\"_ _1\"></span>proceden <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _3\"></span>adquiridas <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>combinaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocio. <span class=\"_ _1\"></span>Algunas <span class=\"_ _1\"></span>marcas <span class=\"_ _1\"></span>tienen vida <span class=\"_ _0\"></span>\u00fatil indef<span class=\"_ _0\"></span>inida (ASPY <span class=\"_ _1\"></span>Global Services S.A.U., discontinuada<span class=\"_ _0\"></span> en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio 2025), <span class=\"_ _0\"></span>ya que no <span class=\"_ _5\"></span>existe <span class=\"_ _5\"></span>un <span class=\"_ _9\"></span>l\u00edmite <span class=\"_ _5\"></span>esti<span class=\"_ _2\"></span>mable <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>p<span class=\"_ _2\"></span>eriodo <span class=\"_ _5\"></span>durante <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>cual <span class=\"_ _9\"></span>este <span class=\"_ _5\"></span>activo <span class=\"_ _9\"></span>va <span class=\"_ _9\"></span>a <span class=\"_ _5\"></span>generar <span class=\"_ _5\"></span>entrada <span class=\"_ _9\"></span>de flujos <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>efectivos, <span class=\"_ _24\"> </span>mientras <span class=\"_ _24\"> </span>que <span class=\"_ _24\"> </span>otras <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>amortizan <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>funci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>su<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>vida <span class=\"_ _4\"> </span>\u00fati<span class=\"_ _2\"></span>l <span class=\"_ _4\"> </span>estimada,<span class=\"_ _2\"></span> principalmente <span class=\"_ _6\"></span>entr<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>10 <span class=\"_ _5\"></span>(marca<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>relativa <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>adquisici\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>I<span class=\"_ _0\"></span>nstituto <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Estudios <span class=\"_ _5\"></span>Celulares <span class=\"_ _6\"></span>y<span class=\"_ _2\"></span> Moleculares, <span class=\"_ _9\"></span>S.A.) <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>15<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>a\u00f1os <span class=\"_ _9\"></span>(m<span class=\"_ _2\"></span>arca <span class=\"_ _9\"></span>relativa <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>adquisici\u00f3n <span class=\"_ _7\"></span>de Global<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>Telemed<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>S<span class=\"_ _2\"></span>ystems, A.G.). <span class=\"_ _2\"></span>Las <span class=\"_ _6\"></span>marcas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>\u00fatil <span class=\"_ _6\"></span>definida <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>amortizan <span class=\"_ _6\"></span>linealmente. <span class=\"_ _6\"></span>Sobre <span class=\"_ _2\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>marcas, <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>Grupo realiza <span class=\"_ _7\"></span>test <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>deterioro <span class=\"_ _8\"> </span>ya <span class=\"_ _8\"> </span>sean <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"> </span>vida <span class=\"_ _8\"> </span>\u00fatil <span class=\"_ _7\"> </span>def<span class=\"_ _2\"></span>inida <span class=\"_ _7\"> </span>o <span class=\"_ _8\"> </span>indefinida <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>base <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>planes <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e negocios de las sociedades. Para <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>aloraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>marcas <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>utilizado <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>metodolog\u00eda <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ahorro <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>royalty <span class=\"_ _6\"></span>(Relief from Royalties):<span class=\"_ _4b\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Esta <span class=\"_ _7\"> </span>metodolog\u00ed<span class=\"_ _2\"></span>a <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>fundamenta <span class=\"_ _7\"></span>en <span class=\"_ _7\"> </span>que <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>v<span class=\"_ _2\"></span>alor <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>activo <span class=\"_ _7\"> </span>es <span class=\"_ _7\"> </span>igual <span class=\"_ _8\"> </span>al <span class=\"_ _7\"> </span>valor </span></span>presente de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>ingresos <span class=\"_ _2\"></span>obtenidos <span class=\"_ _2\"></span>(o <span class=\"_ _2\"></span>te\u00f3ricos) <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el cob<span class=\"_ _2\"></span>ro de <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>\"royalty\" <span class=\"_ _2\"></span>por la utilizaci\u00f3n por parte del licenciatario.  \u2022<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>Los <span class=\"_ _5\"></span>ingresos <span class=\"_ _2\"></span>atribuibles <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>\u201c<span class=\"_ _0\"></span>royalty\u201d <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>uso <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>tambi\u00e9n <span class=\"_ _6\"></span>representan el ahorro <span class=\"_ _2\"></span>de costes <span class=\"_ _2\"></span>disponibl<span class=\"_ _2\"></span>es para <span class=\"_ _2\"></span>el propietario <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>mismo <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>evitar el pago<span class=\"_ _4b\"> </span>de royalties por la licencia de su activo a otro propietario. Aplicaciones Inform\u00e1ticas Las licencias para aplic<span class=\"_ _0\"></span>aciones inform\u00e1ticas adquiridas, est\u00e1n destinadas a uso propio y no a <span class=\"_ _0\"></span>la venta <span class=\"_ _5\"></span><span class=\"lse\">a <span class=\"_ _5\"></span></span>ter<span class=\"_ _2\"></span>ceros, <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>programas <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>ordenador <span class=\"_ _9\"></span>elaborados <span class=\"_ _5\"></span>internamente, <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>capitalizan <span class=\"_ _5\"></span>sobre <span class=\"_ _5\"></span>la<span class=\"_ _2\"></span> base de<span class=\"_ _0\"></span> los c<span class=\"_ _0\"></span>ostes en que se <span class=\"_ _1\"></span>ha incurrido para adquirirlas <span class=\"_ _0\"></span>o desarrollarlos, <span class=\"_ _0\"></span>y prepararlos <span class=\"_ _0\"></span>para su uso. Se <span class=\"_ _6\"></span>presentan <span class=\"_ _2\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>estado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>situaci\u00f3n <span class=\"_ _6\"></span>financiera <span class=\"_ _6\"></span>consolidado<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>minorado en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _7\"> </span>amortizaciones <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>p\u00e9<span class=\"_ _2\"></span>rdidas <span class=\"_ _7\"> </span>por <span class=\"_ _7\"> </span>deterioro <span class=\"_ _7\"> </span>a<span class=\"_ _2\"></span>cumuladas. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"> </span>aplicaciones inform\u00e1ticas <span class=\"_ _6\"></span>antes <span class=\"_ _6\"></span>referidas, <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>amortizan <span class=\"_ _6\"></span>linealmente <span class=\"_ _6\"></span>durante <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>vida <span class=\"_ _2\"></span>\u00fat<span class=\"_ _2\"></span>il, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>raz\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _5\"></span>25<span class=\"_ _2\"></span>-<span class=\"_ _4b\"> </span>33% anual. A estos efectos se entiende por importe<span class=\"_ _0\"></span> amortizable el coste de adquisici\u00f3n o coste atribuido menos su valor residual. El <span class=\"_ _8\"> </span>Grupo <span class=\"_ _4\"> </span>revisa <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>valor <span class=\"_ _4\"> </span>residual, <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>vida <span class=\"_ _4\"> </span>\u00fatil <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>el <span class=\"_ _8\"> </span>m\u00e9todo <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>amortizaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>activos intangibles <span class=\"_ _1c\"> </span>al <span class=\"_ _1d\"> </span>cierre <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>cada <span class=\"_ _1d\"> </span>ejercicio. <span class=\"_ _1d\"> </span>Las <span class=\"_ _1d\"> </span>modificaciones <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>los <span class=\"_ _1d\"> </span>criterios <span class=\"_ _1d\"> </span>inicialmente establecidos se reconocen como un cambio de estimaci\u00f3n. Los gastos de<span class=\"_ _2\"></span> mantenimiento de l<span class=\"_ _2\"></span>as aplicaciones <span class=\"_ _2\"></span>inform\u00e1ticas mencionadas <span class=\"_ _2\"></span>incurridas durante<span class=\"_ _2\"></span> el ejercicio se registran en el resultado del ejercicio.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-576": {
   "value": "Adicionalmente,  e<span class=\"_ _0\"></span>n  el  caso <span class=\"_ _24\"> </span>de  que  existan  dudas  raz<span class=\"_ _0\"></span>onables  sobre  el  \u00e9<span class=\"_ _0\"></span>xito  t\u00e9cnico <span class=\"_ _24\"> </span>o  la<span class=\"_ _2\"></span> rentabilidad <span class=\"_ _9\"></span>econ\u00f3mico-<span class=\"_ _2\"></span>comercial <span class=\"_ _9\"></span>del <span class=\"_ _7\"> </span>proyecto <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>desarrollo, <span class=\"_ _7\"> </span>es <span class=\"_ _7\"> </span>decir <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>vi<span class=\"_ _2\"></span>abilidad <span class=\"_ _9\"></span>del<span class=\"_ _2\"></span> proyecto <span class=\"_ _5\"></span>est\u00e1 <span class=\"_ _5\"></span>comprometida, <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>desestima <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>continuaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>proyec<span class=\"_ _0\"></span>to, <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>s<span class=\"_ _2\"></span>i <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>neto contable <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>proyecto <span class=\"_ _6\"></span>su<span class=\"_ _2\"></span>pera <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>re<span class=\"_ _2\"></span>cuperable <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>cuanto <span class=\"_ _5\"></span>a <span class=\"_ _2\"></span>las <span class=\"_ _5\"></span>expectativas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>generaci\u00f3n futura <span class=\"_ _24\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>ingresos, <span class=\"_ _1e\"> </span>se  producir\u00e1 <span class=\"_ _24\"> </span>un  deterioro <span class=\"_ _1e\"> </span>sobre  los <span class=\"_ _24\"> </span>importes  registrados <span class=\"_ _24\"> </span>en<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>el <span class=\"_ _1e\"> </span>activo imput\u00e1ndose directamente a p\u00e9rdidas del ejercicio.<span class=\"_ _4b\"> </span>Los <span class=\"_ _2\"></span>indi<span class=\"_ _2\"></span>cios <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>deterioro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>artera <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>clientes <span class=\"_ _5\"></span>s<span class=\"ls13\">e </span>obtienen <span class=\"_ _9\"></span>tanto <span class=\"_ _7\"> </span>de <span class=\"_ _7\"></span>fuentes <span class=\"_ _9\"></span>internas, <span class=\"_ _7\"></span>evidencia <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>deterioro <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>una <span class=\"_ _7\"> </span>cuenta <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>clientes<span class=\"_ _2\"></span>, <span class=\"_ _7\"></span>y/o <span class=\"_ _9\"></span>de fuentes <span class=\"_ _1\"></span>exte<span class=\"_ _2\"></span>rnas, <span class=\"_ _0\"></span>cambios significa<span class=\"_ _0\"></span>tivos c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>incidencia <span class=\"_ _0\"></span>adversa <span class=\"_ _0\"></span>sobre <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a e<span class=\"_ _0\"></span>ntidad, <span class=\"_ _0\"></span>referentes al entorno legal, econ\u00f3mico, tecnol\u00f3gico o de<span class=\"_ _0\"></span> mercado.<span class=\"_ _4b\"> </span>Las <span class=\"_ _5\"></span>prueba<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>de deterioro <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>realizan <span class=\"_ _6\"></span>semestralmente, <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _6\"></span>frecuencia, <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>acontecimientos <span class=\"_ _6\"></span>o cambios <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _2\"></span>circunstancias <span class=\"_ _2\"></span>indican <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>libros <span class=\"_ _2\"></span>pueda <span class=\"_ _6\"></span>haberse <span class=\"_ _2\"></span>deteriorado<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>siendo la <span class=\"_ _4\"> </span>pol\u00edtica <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"> </span>r<span class=\"_ _2\"></span>ealizar <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>pruebas <span class=\"_ _4\"> </span>s<span class=\"_ _2\"></span>emestralmente, <span class=\"_ _4\"> </span>consistente <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>analizar <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>valor actualizado de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>flujos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>efectivo <span class=\"_ _2\"></span>esperados <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>sociedades <span class=\"_ _2\"></span>participadas <span class=\"_ _2\"></span>que los han generado.<span class=\"_ _4b\"> </span>Al <span class=\"_ _6\"></span>cierre <span class=\"_ _2\"></span>del <span class=\"_ _5\"></span>ejercicio, <span class=\"_ _2\"></span><span class=\"ls14\">se</span> <span class=\"_ _6\"></span>eval\u00faa <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>existen <span class=\"_ _6\"></span>indicio<span class=\"_ _2\"></span>s <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>dete<span class=\"_ _2\"></span>rioro <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>v<span class=\"_ _2\"></span>alor <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>elemento <span class=\"_ _6\"></span>del inmovilizado material o de alguna unidad generadora de efectivo, en cuyo caso, se estiman los importes recuperables y se efect\u00faan las correcc<span class=\"_ _0\"></span>iones valorativas necesarias.<span class=\"_ _2\"></span> Se <span class=\"_ _5\"></span>entiende <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>existe <span class=\"_ _9\"></span>una <span class=\"_ _5\"></span>p\u00e9rdida <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>deterioro <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>un <span class=\"_ _5\"></span>elemento <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>inmovilizado material <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"></span>su <span class=\"_ _7\"> </span>valor <span class=\"_ _7\"> </span>contable <span class=\"_ _9\"></span>supera <span class=\"_ _7\"></span>a <span class=\"_ _9\"></span>su <span class=\"_ _7\"> </span>importe <span class=\"_ _7\"></span>recuperable, <span class=\"_ _9\"></span>entendido <span class=\"_ _7\"></span>\u00e9ste <span class=\"_ _9\"></span>como <span class=\"_ _7\"> </span>el mayor importe entre su valor razonable me<span class=\"_ _0\"></span>nos los costes de venta y su valor en uso.<span class=\"_ _4b\"> </span>El <span class=\"_ _5\"></span>Grupo <span class=\"_ _6\"></span>reconoce <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>p\u00e9rdidas <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>deterioro <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>valor, <span class=\"_ _5\"></span>iniciales <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>posteriores, <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>activos<span class=\"_ _2\"></span> clasificados <span class=\"_ _0\"></span>en esta <span class=\"_ _1\"></span>c<span class=\"_ _2\"></span>ategor\u00eda con <span class=\"_ _0\"></span>cargo <span class=\"_ _0\"></span>a resultados de <span class=\"_ _1\"></span>actividades continuadas de<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de resultados <span class=\"_ _7\"></span>consolidada <span class=\"_ _7\"></span>(estado <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>resultado <span class=\"_ _7\"></span>global <span class=\"_ _7\"> </span>consolidado)<span class=\"_ _2\"></span>, <span class=\"_ _7\"></span>salvo <span class=\"_ _8\"> </span>que <span class=\"_ _7\"> </span>se <span class=\"_ _7\"> </span>trate <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>una actividad <span class=\"_ _1d\"> </span>interrumpida. <span class=\"_ _23\"> </span>Las <span class=\"_ _1d\"> </span>p\u00e9<span class=\"_ _2\"></span>rdidas <span class=\"_ _1d\"> </span>por <span class=\"_ _23\"> </span>deterioro <span class=\"_ _1d\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>valor<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>de <span class=\"_ _23\"> </span>las <span class=\"_ _1d\"> </span>U<span class=\"_ _2\"></span>GE <span class=\"_ _1d\"> </span>se <span class=\"_ _23\"> </span>reconocen reduciendo, en su caso, el valor del fondo de com<span class=\"_ _2\"></span>ercio asignado a la misma y a continuaci\u00f3n a los <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _6\"></span>activos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>UGE, <span class=\"_ _6\"></span>prorrateando <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>funci<span class=\"_ _2\"></span>\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>contable <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>uno <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los<span class=\"_ _2\"></span> activos.<span class=\"_ _4b\"> </span>El <span class=\"_ _9\"></span>Grupo <span class=\"_ _7\"> </span>aplica <span class=\"_ _7\"></span>los <span class=\"_ _7\"> </span>criterios <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>deterioro <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>activos <span class=\"_ _9\"></span>no <span class=\"_ _7\"> </span>corrien<span class=\"_ _2\"></span>tes <span class=\"_ _9\"></span>indi<span class=\"_ _2\"></span>cados <span class=\"_ _9\"></span>en <span class=\"_ _7\"> </span>el apartado g al activo por derecho de uso.<span class=\"_ _4b\"> </span>Deterioro de valor El Grupo recono<span class=\"_ _2\"></span>ce en res<span class=\"_ _2\"></span>ultados una correcci\u00f3n <span class=\"_ _2\"></span>de valor <span class=\"_ _2\"></span>por p\u00e9rdidas <span class=\"_ _2\"></span>crediticias esperadas de<span class=\"_ _2\"></span> los <span class=\"_ _8\"> </span>activos <span class=\"_ _8\"> </span>financieros <span class=\"_ _8\"> </span>valorados <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>coste <span class=\"_ _4\"> </span>amortizado, <span class=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>razonable <span class=\"_ _8\"> </span>co<span class=\"_ _2\"></span>n <span class=\"_ _8\"> </span>cambios <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>otro resultado <span class=\"_ _6\"></span>global, <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>cobra<span class=\"_ _0\"></span>r <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>arrendamientos, <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>contrato, <span class=\"_ _6\"></span>compromisos de pr\u00e9stamo y garant\u00edas financiera<span class=\"_ _0\"></span>s. Para los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>financieros <span class=\"_ _2\"></span>valorados <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>razonable con<span class=\"_ _2\"></span> cambios <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>otro <span class=\"_ _2\"></span>resultado <span class=\"_ _2\"></span>global, la <span class=\"_ _4\"> </span>p\u00e9rdida <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>cr\u00e9dito <span class=\"_ _24\"> </span>esperada <span class=\"_ _24\"> </span>se <span class=\"_ _4\"> </span>r<span class=\"_ _2\"></span>econoce <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>otro <span class=\"_ _24\"> </span>resultado <span class=\"_ _4\"> </span>global <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>no <span class=\"_ _24\"> </span>reduce <span class=\"_ _24\"> </span>el <span class=\"_ _4\"> </span>valor<span class=\"_ _2\"></span> razonable de los activos. El <span class=\"_ _9\"></span>Grupo <span class=\"_ _7\"> </span>valora <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>cada <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cierre <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>corr<span class=\"_ _2\"></span>ecci\u00f3n <span class=\"_ _9\"></span>valorativa <span class=\"_ _7\"> </span>en <span class=\"_ _7\"></span>un <span class=\"_ _7\"> </span>importe <span class=\"_ _7\"></span>igual <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>las p\u00e9rdidas <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _1\"></span>esperadas e<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>los siguientes <span class=\"_ _1\"></span>doce <span class=\"_ _0\"></span>meses, <span class=\"_ _1\"></span>para los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _0\"></span>para <span class=\"_ _1\"></span>los<span class=\"_ _2\"></span> que <span class=\"_ _20\"> </span>el <span class=\"_ _20\"> </span>riesgo <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>cr\u00e9dito <span class=\"_ _20\"> </span>no <span class=\"_ _20\"> </span>ha <span class=\"_ _20\"> </span>aumentado <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>forma <span class=\"_ _23\"> </span>signi<span class=\"_ _2\"></span>ficativa <span class=\"_ _20\"> </span>desde <span class=\"_ _20\"> </span>la <span class=\"_ _20\"> </span>fecha <span class=\"_ _20\"> </span>de reconocimiento <span class=\"_ _2\"></span>inicial <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span>considera <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>financiero <span class=\"_ _2\"></span>ya no ha aumentado de forma significativa. El Grupo <span class=\"_ _2\"></span>valora <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>fecha de <span class=\"_ _2\"></span>cierre, <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>el riesgo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cr\u00e9dito <span class=\"_ _2\"></span>de un <span class=\"_ _2\"></span>instr<span class=\"_ _2\"></span>umento considerado<span class=\"_ _2\"></span> individualmente o <span class=\"_ _0\"></span>un grupo de <span class=\"_ _0\"></span>instrumentos considerados <span class=\"_ _0\"></span>de forma colectiva ha<span class=\"_ _0\"></span> aumentado <span class=\"_ _0\"></span>de<span class=\"_ _4b\"> </span>forma significativa desde el reconocimiento inicial. Al <span class=\"_ _1\"></span>evaluar <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>ara <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>instrumento <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>grupo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ins<span class=\"_ _2\"></span>trumentos, <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>ri<span class=\"_ _2\"></span>esgo <span class=\"_ _3\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>aumentado de <span class=\"_ _3\"></span>forma <span class=\"_ _3\"></span>significativa, <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _1\"></span>utiliza <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>cambio <span class=\"_ _3\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>riesgo <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>impago <span class=\"_ _3\"></span>que <span class=\"_ _1\"></span>va <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>ocurrir <span class=\"_ _1\"></span>durante toda <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>vida <span class=\"_ _9\"></span>esperada <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>inst<span class=\"_ _2\"></span>rumento, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>lugar <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>cambio <span class=\"_ _5\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _9\"></span>p\u00e9rdidas <span class=\"_ _5\"></span>de cr\u00e9dito esperadas. Por ello, el Grupo eval\u00faa el cambio en el riesgo de impago en cada fecha de cierre comparado con el reconocimiento inicial.<span class=\"_ _4b\"> </span>Al <span class=\"_ _1\"></span>evaluar <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>existe <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>aumento <span class=\"_ _1\"></span>significativo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>riesgo <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito, <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>conside<span class=\"_ _2\"></span>ra toda la informaci\u00f3n prospectiva razonable y soportable, e<span class=\"_ _0\"></span>n concreto: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Calificaciones de riesgo de cr\u00e9dito internas y externas; </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Cambios <span class=\"_ _0\"></span>adversos <span class=\"_ _1\"></span>actuales o <span class=\"_ _1\"></span>esperados <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>el negocio, <span class=\"_ _1\"></span>condiciones financieras <span class=\"_ _1\"></span>o </span></span>econ\u00f3micas <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>puedan <span class=\"_ _5\"></span>provocar <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>cambio <span class=\"_ _5\"></span>significativo <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>capa<span class=\"_ _0\"></span>cidad <span class=\"_ _5\"></span>del prestatario de cumplir con sus obligaciones; \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Cambios <span class=\"_ _1\"></span>significativos <span class=\"_ _1\"></span>actuales <span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>esperados <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los re<span class=\"_ _0\"></span>sultados <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>explotaci\u00f3n <span class=\"_ _1\"></span>del </span></span>prestatario; \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Aumentos significativos del riesgo de cr\u00e9dito en otros instrumentos financieros </span></span>del mismo prestatario; \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Cambios significativos en <span class=\"_ _2\"></span>el valor de la <span class=\"_ _2\"></span>garant\u00eda que soporta <span class=\"_ _2\"></span>la obligaci\u00f3n <span class=\"_ _2\"></span>o en </span></span>la calidad de las garant\u00edas o mejoras de cr\u00e9<span class=\"_ _0\"></span>dito de un tercero; \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Informaci\u00f3n  macroecon\u00f3mica  como  tipos  de  inter\u00e9s,  crecimiento,  tasas  de<span class=\"_ _2\"></span> </span></span>desempleo, <span class=\"_ _2\"></span>PIB <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>zo<span class=\"_ _2\"></span>na <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>regi\u00f3n, <span class=\"_ _2\"></span>precios <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>mercado <span class=\"_ _2\"></span>inmobiliario <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>rentas de alquiler.<span class=\"fs0\"> </span>Si un instrumento o un gr<span class=\"_ _0\"></span>upo de instrumentos han <span class=\"_ _0\"></span>experimentado un aumento significativo del<span class=\"_ _0\"></span> riesgo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _2\"></span>desde <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _2\"></span>inicial, <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>p\u00e9rdida <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>cr\u00e9dito <span class=\"_ _6\"></span>esperada <span class=\"_ _2\"></span>cubre <span class=\"_ _6\"></span>toda <span class=\"_ _2\"></span>la vida <span class=\"_ _3\"></span>esperada <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>instrumento. <span class=\"_ _1\"></span>Para <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _3\"></span>adquirid<span class=\"_ _2\"></span>os <span class=\"_ _3\"></span>u <span class=\"_ _1\"></span>originados <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>p\u00e9rdidas<span class=\"_ _2\"></span> incurridas, <span class=\"_ _1\"></span>el Grupo s\u00f3lo <span class=\"_ _1\"></span>reconoce en <span class=\"_ _1\"></span>cada fecha <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e c<span class=\"_ _0\"></span>ierre <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>cambios <span class=\"_ _0\"></span>positivos o <span class=\"_ _1\"></span>negativos en las <span class=\"_ _6\"></span>expectativas <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>desde <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>r<span class=\"_ _2\"></span>econocimiento <span class=\"_ _6\"></span>inicial <span class=\"_ _2\"></span>como <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>ganancia por <span class=\"_ _9\"></span>deterioro <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>valor, <span class=\"_ _9\"></span>i<span class=\"_ _2\"></span>ndependientemente <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>que <span class=\"_ _7\"> </span>la <span class=\"_ _7\"></span>ganancia <span class=\"_ _9\"></span>supere <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>valor <span class=\"_ _7\"></span>inicialmente estimado de la p\u00e9rdida de cr\u00e9dito incurrida. Para <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>financieros <span class=\"_ _9\"></span>renegociados <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>modificados <span class=\"_ _9\"></span>y <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>no <span class=\"_ _9\"></span>han <span class=\"_ _5\"></span>implicado <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>baja <span class=\"_ _5\"></span>del activo <span class=\"_ _24\"> </span>financiero <span class=\"_ _24\"> </span>original, <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>Grupo <span class=\"_ _24\"> </span>eval\u00faa <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>aumento <span class=\"_ _24\"> </span>signi<span class=\"_ _2\"></span>ficativo <span class=\"_ _4\"> </span>del <span class=\"_ _1e\"> </span>riesgo <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>cr\u00e9dito comparando <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>impago <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ierre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>nu<span class=\"_ _2\"></span>evas <span class=\"_ _6\"></span>condiciones con <span class=\"_ _1\"></span>el rie<span class=\"_ _0\"></span>sgo <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>im<span class=\"_ _2\"></span>pago <span class=\"_ _1\"></span>en la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de reconocimiento <span class=\"_ _1\"></span>inicial, <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _1\"></span>las condiciones <span class=\"_ _1\"></span>originales. El <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>s\u00f3lo <span class=\"_ _2\"></span>considera <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cr\u00e9dito <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _2\"></span>financieros modificados <span class=\"_ _2\"></span>no se <span class=\"_ _3\"></span>deben <span class=\"_ _3\"></span>estimar <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>lo <span class=\"_ _1\"></span>larg<span class=\"_ _2\"></span>o <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>vida <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>instrumen<span class=\"_ _2\"></span>to, <span class=\"_ _3\"></span>cuando <span class=\"_ _1\"></span>existe <span class=\"_ _3\"></span>evidencia <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>cumplimiento de las obligaciones modificadas por el prestatario. Si <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>activo <span class=\"_ _8\"> </span>financiero <span class=\"_ _8\"> </span>modificado <span class=\"_ _8\"> </span>ha <span class=\"_ _8\"> </span>im<span class=\"_ _2\"></span>plicado <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>baja <span class=\"_ _4\"> </span>del <span class=\"_ _8\"> </span>activo <span class=\"_ _8\"> </span>financiero <span class=\"_ _8\"> </span>anterior <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>el reconocimiento <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>uno <span class=\"_ _6\"></span>nuevo, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>determina <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>cr\u00e9dito <span class=\"_ _6\"></span>esperadas <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>dicho momento. <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>estos <span class=\"_ _1\"></span>efectos, <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>etermina <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _3\"></span>espe<span class=\"_ _2\"></span>radas <span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>pr\u00f3ximos<span class=\"_ _2\"></span> doce meses, salvo que el activo financiero se origine con p\u00e9rdidas incurridas.<span class=\"_ _4b\"> </span>No obstante, lo <span class=\"_ _2\"></span>anterior, el Grupo reconoce la p\u00e9<span class=\"_ _2\"></span>rdida de cr\u00e9dito esperada <span class=\"_ _2\"></span>durante toda la vida<span class=\"_ _2\"></span> del <span class=\"_ _24\"> </span>instrumento <span class=\"_ _24\"> </span>para <span class=\"_ _24\"> </span>deudores <span class=\"_ _24\"> </span>comerciales <span class=\"_ _4\"> </span>o <span class=\"_ _1e\"> </span>activos <span class=\"_ _24\"> </span>por <span class=\"_ _24\"> </span>contrato <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>cuentas <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>cobrar <span class=\"_ _24\"> </span>por arrendamientos. El <span class=\"_ _7\"> </span>Grupo <span class=\"_ _7\"> </span>determina <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _7\"> </span>esperadas <span class=\"_ _7\"></span>considerando <span class=\"_ _7\"></span>el <span class=\"_ _7\"> </span>importe <span class=\"_ _7\"> </span>insesgado <span class=\"_ _7\"> </span>y ponderado <span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>desenlaces <span class=\"_ _6\"></span>posibles, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>inter\u00e9s <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>inter\u00e9s <span class=\"_ _6\"></span>efectivo ajustado <span class=\"_ _1\"></span>por e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>riesgo de <span class=\"_ _1\"></span>cr\u00e9dito origina<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>e informaci\u00f3n <span class=\"_ _1\"></span>razonable <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>s<span class=\"_ _2\"></span>oportable <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>encuentra<span class=\"_ _4b\"> </span>disponible <span class=\"_ _3\"></span>sin <span class=\"_ _1\"></span>esfuerzos <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>costes <span class=\"_ _3\"></span>no <span class=\"_ _1\"></span>justificados <span class=\"_ _3\"></span>sobre <span class=\"_ _1\"></span>los <span class=\"_ _3\"></span>acontecimientos <span class=\"_ _1\"></span>pasados, <span class=\"_ _3\"></span>condiciones actuales y proyecciones de las condiciones econ\u00f3micas futuras. El <span class=\"_ _2\"></span>plazo <span class=\"_ _6\"></span>m\u00e1ximo <span class=\"_ _2\"></span>considerado <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>medir <span class=\"_ _2\"></span>las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cr\u00e9dit<span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>esperadas <span class=\"_ _2\"></span>es <span class=\"_ _6\"></span>el tiempo  contrac<span class=\"_ _0\"></span>tual,  incluyendo <span class=\"_ _24\"> </span>las  opciones  de <span class=\"_ _1e\"> </span>renovaci\u00f3n <span class=\"_ _1e\"> </span>durante  e<span class=\"_ _0\"></span>l  que  el <span class=\"_ _24\"> </span>Grupo  est\u00e1 expuesto al riesgo de cr\u00e9dito. Sin embargo, el Grupo determina las p\u00e9rdidas de cr\u00e9dito durante el <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>encuentra <span class=\"_ _3\"></span>expuest<span class=\"_ _2\"></span>o <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito no se <span class=\"_ _0\"></span>mitigar\u00edan por <span class=\"_ _0\"></span>las a<span class=\"_ _0\"></span>cciones de<span class=\"_ _0\"></span> gesti\u00f3n <span class=\"_ _0\"></span>del riesgo de<span class=\"_ _0\"></span> cr\u00e9<span class=\"_ _0\"></span>dito, aunque <span class=\"_ _0\"></span>dicho periodo <span class=\"_ _1\"></span>exceda del <span class=\"_ _1c\"> </span>periodo <span class=\"_ _1c\"> </span>m\u00e1ximo <span class=\"_ _1d\"> </span>contractual, <span class=\"_ _1c\"> </span>para <span class=\"_ _1c\"> </span>los <span class=\"_ _1d\"> </span>instrumentos <span class=\"_ _1d\"> </span>que <span class=\"_ _1c\"> </span>incluyen <span class=\"_ _1c\"> </span>un <span class=\"_ _1d\"> </span>pr\u00e9stamo <span class=\"_ _1c\"> </span>y <span class=\"_ _1d\"> </span>un compromiso <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>dispuesto <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>pacidad <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>exigir <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>reembolso <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>cancelar <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>compromiso <span class=\"_ _6\"></span>no limitar\u00edan el riesgo de cr\u00e9dito del Grupo al periodo contractual de preaviso. Las <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cr\u00e9dito <span class=\"_ _2\"></span>esperadas <span class=\"_ _6\"></span>representan la <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>iferencia <span class=\"_ _2\"></span>entre <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>flujos <span class=\"_ _2\"></span>contractuales <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>los esperados, tanto en importe, como en plazo.  Si el a<span class=\"_ _0\"></span>ctivo financier<span class=\"_ _0\"></span>o se encuentra <span class=\"_ _0\"></span>garantizado, <span class=\"_ _0\"></span>el c\u00e1lculo <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>p\u00e9rdidas crediticias <span class=\"_ _0\"></span>considera los <span class=\"_ _2\"></span>flujos <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>podr\u00edan <span class=\"_ _2\"></span>result<span class=\"_ _2\"></span>ar de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>adjudicaci\u00f3n, <span class=\"_ _2\"></span>netos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>costes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>adjudicaci\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>venta, descontados <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>tipo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>inter\u00e9s <span class=\"_ _6\"></span>ef<span class=\"_ _2\"></span>ectivo <span class=\"_ _5\"></span>original. <span class=\"_ _5\"></span>En <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>medida <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>activo <span class=\"_ _5\"></span>financ<span class=\"_ _0\"></span>iero <span class=\"_ _5\"></span>no estuviera <span class=\"_ _6\"></span>garantizado, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>aplica <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>mismos <span class=\"_ _6\"></span>criterios <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>partir <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>momento <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _2\"></span>que <span class=\"_ _5\"></span>la adjudicaci\u00f3n se considere probable. La <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>re<span class=\"_ _2\"></span>conocimiento <span class=\"_ _6\"></span>inicial <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>compromi<span class=\"_ _2\"></span>sos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>garant\u00edas <span class=\"_ _5\"></span>financieras <span class=\"_ _2\"></span>es <span class=\"_ _5\"></span>la fecha en la que el Grupo se convierte en parte irrevoca<span class=\"_ _0\"></span>ble del compromiso. Para <span class=\"_ _5\"></span>compromisos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>pr<span class=\"_ _2\"></span>\u00e9stamo, <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>consid<span class=\"_ _2\"></span>era <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>cambios <span class=\"_ _5\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>rie<span class=\"_ _2\"></span>sgo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>impago <span class=\"_ _9\"></span>del pr\u00e9stamo <span class=\"_ _2\"></span>vinculado<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>compromiso <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>inter\u00e9s <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>financiero <span class=\"_ _6\"></span>que surge <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>compromiso. <span class=\"_ _2\"></span>P<span class=\"_ _2\"></span>ara <span class=\"_ _2\"></span>compromisos <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>pr\u00e9stamo <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>dispuestos, <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>p\u00e9rdid<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _2\"></span>es el <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>actual <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>diferenc<span class=\"_ _0\"></span>ia <span class=\"_ _5\"></span>entre <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>flujos <span class=\"_ _5\"></span>contractuales <span class=\"_ _5\"></span>exigibles <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>Grupo <span class=\"_ _6\"></span>si <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>tenedor dispone <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>pr\u00e9stamo <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>espera <span class=\"_ _1\"></span>recibir <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>mismo. <span class=\"_ _1\"></span>Las <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9dito en <span class=\"_ _0\"></span>este caso, <span class=\"_ _1\"></span>se determinan <span class=\"_ _0\"></span>de for<span class=\"_ _0\"></span>ma consistente con <span class=\"_ _1\"></span>el plazo espe<span class=\"_ _0\"></span>rado de <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _0\"></span>p\u00e9rdidas, e<span class=\"_ _0\"></span>s decir durante un plazo de doce meses o toda la vida del compromiso.  Para <span class=\"_ _7\"> </span>las <span class=\"_ _8\"> </span>g<span class=\"_ _2\"></span>arant\u00edas <span class=\"_ _8\"> </span>financieras, <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _8\"> </span>conside<span class=\"_ _2\"></span>ra <span class=\"_ _7\"> </span>los <span class=\"_ _4\"> </span>cambios <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>rie<span class=\"_ _2\"></span>sgo <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>impago <span class=\"_ _8\"> </span>del deudor. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>Grupo de<span class=\"_ _0\"></span>termina las <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>\u00e9rdidas <span class=\"_ _0\"></span>de cr\u00e9dito, <span class=\"_ _1\"></span>como los pa<span class=\"_ _0\"></span>gos esperados <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>reembolsar al <span class=\"_ _1\"></span>tenedor <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>las p\u00e9rdidas <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>incurre, <span class=\"_ _0\"></span>menos <span class=\"_ _1\"></span>cualquier <span class=\"_ _1\"></span>im<span class=\"_ _2\"></span>porte que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo e<span class=\"_ _0\"></span>spera recibir <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>tenedor, <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>deudor <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>cualquier <span class=\"_ _5\"></span>tercero. <span class=\"_ _9\"></span>A <span class=\"_ _9\"></span>estos <span class=\"_ _9\"></span>efectos, <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>considera <span class=\"_ _5\"></span>el importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>primas <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>cobrar <span class=\"_ _5\"></span>cuando <span class=\"_ _5\"></span>\u00e9stas <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>cobran <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>plazos. <span class=\"_ _5\"></span>Si <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>act<span class=\"_ _2\"></span>ivo <span class=\"_ _5\"></span>est\u00e1 <span class=\"_ _5\"></span>totalmente garantizado, <span class=\"_ _0\"></span>la estimaci\u00f3n de <span class=\"_ _0\"></span>la p\u00e9rdida<span class=\"_ _0\"></span> de <span class=\"_ _1\"></span>c<span class=\"_ _2\"></span>r\u00e9dito ser\u00eda consistente <span class=\"_ _1\"></span>con las estimaciones de <span class=\"_ _0\"></span>las p\u00e9rdidas de cr\u00e9dito del activo sujeto a la garant\u00eda. Para <span class=\"_ _6\"></span>garant\u00edas <span class=\"_ _5\"></span>financieras <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>compromisos <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>cr\u00e9dito, <span class=\"_ _5\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>puede <span class=\"_ _5\"></span>determina<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>el tipo de<span class=\"_ _0\"></span> inte<span class=\"_ _0\"></span>r\u00e9s efec<span class=\"_ _0\"></span>tivo de <span class=\"_ _1\"></span>forma fiable, el <span class=\"_ _1\"></span>Grupo aplica un <span class=\"_ _1\"></span>tipo de inter\u00e9<span class=\"_ _0\"></span>s de <span class=\"_ _0\"></span>mercado, a<span class=\"_ _0\"></span>justado por riesgos no considerados en los flujos descontados. Para <span class=\"_ _1\"></span>compromisos <span class=\"_ _1\"></span>de cr\u00e9dito <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>garant\u00edas <span class=\"_ _1\"></span>financieras, <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _1\"></span>esperada <span class=\"_ _1\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>reconoce<span class=\"_ _4b\"> </span>como <span class=\"_ _5\"></span>una <span class=\"_ _6\"></span>p<span class=\"_ _2\"></span>rovisi\u00f3n. <span class=\"_ _5\"></span>Si <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>instrumento <span class=\"_ _5\"></span>financiero <span class=\"_ _5\"></span>incluye <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>pr\u00e9stamo <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>compromiso <span class=\"_ _6\"></span>no<span class=\"_ _2\"></span> dispuesto y <span class=\"_ _1\"></span>el Grupo <span class=\"_ _1\"></span>no puede identificar <span class=\"_ _1\"></span>separadamente la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>de cr\u00e9<span class=\"_ _0\"></span>dito atribuible <span class=\"_ _1\"></span>a cada componente, <span class=\"_ _2\"></span>las <span class=\"_ _6\"></span>p\u00e9rdida<span class=\"_ _2\"></span>s <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>cr<span class=\"_ _2\"></span>\u00e9dito <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>compro<span class=\"_ _2\"></span>miso <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _2\"></span>conjunta<span class=\"_ _2\"></span>mente <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>del activo financ<span class=\"_ _0\"></span>iero. Si las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>de cr\u00e9dito <span class=\"_ _0\"></span>exceden del valor <span class=\"_ _0\"></span>contable del <span class=\"_ _0\"></span>activo financ<span class=\"_ _0\"></span>iero, el exceso se reconoce como una provisi\u00f3n.<span class=\"_ _4b\"> </span>Para cuentas a<span class=\"_ _0\"></span> cobrar por arrendamientos, el Gru<span class=\"_ _0\"></span>po determina las p\u00e9rdidas de cr\u00e9<span class=\"_ _0\"></span>dito de forma<span class=\"_ _4b\"> </span>consistente <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>flujos <span class=\"_ _2\"></span>utilizados <span class=\"_ _6\"></span>para <span class=\"_ _2\"></span>medir <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>cuentas <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>cobrar. <span class=\"_ _2\"></span>A <span class=\"_ _6\"></span>estos <span class=\"_ _6\"></span>efectos <span class=\"_ _2\"></span>utiliza <span class=\"_ _6\"></span>el tipo de inter\u00e9s impl\u00edcito del contrato. El <span class=\"_ _6\"></span>Grupo <span class=\"_ _5\"></span>ha <span class=\"_ _6\"></span>determinado <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>deterioro <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>efe<span class=\"_ _0\"></span>ctivo <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>equivalentes <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>efec<span class=\"_ _0\"></span>tivo <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>las p\u00e9rdidas <span class=\"_ _9\"></span>crediticias <span class=\"_ _9\"></span>esperadas <span class=\"_ _9\"></span>durante <span class=\"_ _7\"></span>los <span class=\"_ _9\"></span>pr\u00f3ximos <span class=\"_ _7\"> </span>doce <span class=\"_ _9\"></span>meses. <span class=\"_ _9\"></span>El <span class=\"_ _9\"></span>G<span class=\"_ _2\"></span>rupo <span class=\"_ _9\"></span>considera <span class=\"_ _9\"></span>que <span class=\"_ _7\"></span>el efectivo <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>equivalentes <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>efectivo <span class=\"_ _3\"></span>tienen <span class=\"_ _1\"></span>riesgo <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _3\"></span>bajo <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>acuerdo <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>las <span class=\"_ _3\"></span>calificaciones crediticias <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _8\"> </span>entidades <span class=\"_ _7\"></span>financieras <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _9\"></span>q<span class=\"_ _2\"></span>ue <span class=\"_ _9\"></span>se <span class=\"_ _7\"> </span>encuentra <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>epositado <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>efectivo <span class=\"_ _7\"></span>o <span class=\"_ _9\"></span>los dep\u00f3sitos.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-577": {
   "value": "Aplicaciones Inform\u00e1ticas Las licencias para aplic<span class=\"_ _0\"></span>aciones inform\u00e1ticas adquiridas, est\u00e1n destinadas a uso propio y no a <span class=\"_ _0\"></span>la venta <span class=\"_ _5\"></span><span class=\"lse\">a <span class=\"_ _5\"></span></span>ter<span class=\"_ _2\"></span>ceros, <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>programas <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>ordenador <span class=\"_ _9\"></span>elaborados <span class=\"_ _5\"></span>internamente, <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>capitalizan <span class=\"_ _5\"></span>sobre <span class=\"_ _5\"></span>la<span class=\"_ _2\"></span> base de<span class=\"_ _0\"></span> los c<span class=\"_ _0\"></span>ostes en que se <span class=\"_ _1\"></span>ha incurrido para adquirirlas <span class=\"_ _0\"></span>o desarrollarlos, <span class=\"_ _0\"></span>y prepararlos <span class=\"_ _0\"></span>para su uso. Se <span class=\"_ _6\"></span>presentan <span class=\"_ _2\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>estado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>situaci\u00f3n <span class=\"_ _6\"></span>financiera <span class=\"_ _6\"></span>consolidado<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>minorado en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _7\"> </span>amortizaciones <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>p\u00e9<span class=\"_ _2\"></span>rdidas <span class=\"_ _7\"> </span>por <span class=\"_ _7\"> </span>deterioro <span class=\"_ _7\"> </span>a<span class=\"_ _2\"></span>cumuladas. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"> </span>aplicaciones inform\u00e1ticas <span class=\"_ _6\"></span>antes <span class=\"_ _6\"></span>referidas, <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>amortizan <span class=\"_ _6\"></span>linealmente <span class=\"_ _6\"></span>durante <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>vida <span class=\"_ _2\"></span>\u00fat<span class=\"_ _2\"></span>il, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>raz\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _5\"></span>25<span class=\"_ _2\"></span>-<span class=\"_ _4b\"> </span>33% anual. A estos efectos se entiende por importe<span class=\"_ _0\"></span> amortizable el coste de adquisici\u00f3n o coste atribuido menos su valor residual. El <span class=\"_ _8\"> </span>Grupo <span class=\"_ _4\"> </span>revisa <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>valor <span class=\"_ _4\"> </span>residual, <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>vida <span class=\"_ _4\"> </span>\u00fatil <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>el <span class=\"_ _8\"> </span>m\u00e9todo <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>amortizaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>activos intangibles <span class=\"_ _1c\"> </span>al <span class=\"_ _1d\"> </span>cierre <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>cada <span class=\"_ _1d\"> </span>ejercicio. <span class=\"_ _1d\"> </span>Las <span class=\"_ _1d\"> </span>modificaciones <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>los <span class=\"_ _1d\"> </span>criterios <span class=\"_ _1d\"> </span>inicialmente establecidos se reconocen como un cambio de estimaci\u00f3n. Los gastos de<span class=\"_ _2\"></span> mantenimiento de l<span class=\"_ _2\"></span>as aplicaciones <span class=\"_ _2\"></span>inform\u00e1ticas mencionadas <span class=\"_ _2\"></span>incurridas durante<span class=\"_ _2\"></span> el ejercicio se registran en el resultado del ejercicio.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-567": {
   "value": "Fondo de Comercio El <span class=\"_ _6\"></span>fondo <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>come<span class=\"_ _2\"></span>rcio <span class=\"_ _5\"></span>repre<span class=\"_ _0\"></span>senta <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>exceso <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>coste <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>combinaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>nego<span class=\"_ _2\"></span>cios <span class=\"_ _6\"></span>sobre<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>el<span class=\"_ _2\"></span> valor <span class=\"_ _2\"></span>razonable <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>participaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>netos <span class=\"_ _2\"></span>identificables <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _2\"></span>adquirida en la fecha de adquisici\u00f3n.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": ".<span class=\"_ _4b\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRegulatoryDeferralAccountsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "c<span class=\"lsa\">) </span>Inmovilizado Material Los <span class=\"_ _5\"></span>bienes <span class=\"_ _9\"></span>comprendidos <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>inmovilizado <span class=\"_ _9\"></span>material <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>presentan <span class=\"_ _5\"></span>por <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>coste <span class=\"_ _9\"></span>de adquisici\u00f3n <span class=\"_ _1\"></span>menos <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>amortizaci\u00f3n <span class=\"_ _3\"></span>acumulada <span class=\"_ _1\"></span>y, <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>su <span class=\"_ _0\"></span>caso, <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _3\"></span>acumul<span class=\"_ _2\"></span>ada <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>deterioro del <span class=\"_ _2\"></span>valor. <span class=\"_ _2\"></span>Los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>asociados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>mantenimiento <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>inm<span class=\"_ _2\"></span>ovilizado <span class=\"_ _2\"></span>son <span class=\"_ _2\"></span>cargados <span class=\"_ _2\"></span>directamente a la Cuenta de resultados consolidada, as\u00ed como la<span class=\"_ _2\"></span>s reparaciones y mejoras que no representan una <span class=\"_ _1\"></span>ampliaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>vida<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>\u00fatil. <span class=\"_ _0\"></span>Aquellas <span class=\"_ _1\"></span>mejoras <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ampliaciones <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>dan <span class=\"_ _0\"></span>lugar <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>mayo<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>vida del bien son capitalizadas como mayor valor del mismo<span class=\"_ _4b\"> </span>. El <span class=\"_ _2\"></span>coste <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>inmovilizad<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>material <span class=\"_ _2\"></span>incluy<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>estimaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>costes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>desmantelamiento <span class=\"_ _2\"></span>o retiro, <span class=\"_ _2\"></span>as\u00ed <span class=\"_ _6\"></span>como<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>rehabilitaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>lugar <span class=\"_ _6\"></span>sob<span class=\"_ _2\"></span>re <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>encuentra <span class=\"_ _6\"></span>ubicado, <span class=\"_ _6\"></span>siempre <span class=\"_ _6\"></span>que constituyan obligaciones inc<span class=\"_ _0\"></span>urridas como c<span class=\"_ _0\"></span>onsecuencia de su <span class=\"_ _0\"></span>uso y con prop\u00f3sitos distintos de<span class=\"_ _0\"></span> la producci\u00f3n de existencias.<span class=\"_ _4b\"> </span>Se entiende por importe amortizable e<span class=\"_ _0\"></span>l coste de adquisici\u00f3n menos su valor residual. El Grupo determina <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>gasto <span class=\"_ _1\"></span>de a<span class=\"_ _0\"></span>mortizaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>forma <span class=\"_ _1\"></span>independiente <span class=\"_ _0\"></span>para <span class=\"_ _1\"></span>cada <span class=\"_ _0\"></span>componente <span class=\"_ _1\"></span>que tenga<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>un<span class=\"_ _2\"></span> coste <span class=\"_ _2\"></span>signi<span class=\"_ _2\"></span>ficativo <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>relaci\u00f3n <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>total <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>elemento <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>\u00fatil <span class=\"_ _6\"></span>dist<span class=\"_ _2\"></span>inta <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>resto <span class=\"_ _2\"></span>del<span class=\"_ _2\"></span> elemento<span class=\"_ _4b\"> </span>. La <span class=\"_ _3\"></span>amortizaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>inmovilizados <span class=\"_ _1\"></span>materiales <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>realiza <span class=\"_ _3\"></span>distribuyendo <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _3\"></span>amortizable de <span class=\"_ _1c\"> </span>forma <span class=\"_ _1d\"> </span>sistem\u00e1tica <span class=\"_ _1d\"> </span>a <span class=\"_ _1d\"> </span>lo <span class=\"_ _1d\"> </span>largo <span class=\"_ _1d\"> </span>de <span class=\"_ _1c\"> </span>su <span class=\"_ _1d\"> </span>vida <span class=\"_ _1d\"> </span>\u00fatil <span class=\"_ _1d\"> </span>mediante <span class=\"_ _1d\"> </span>la <span class=\"_ _1d\"> </span>aplicaci\u00f3n <span class=\"_ _1c\"> </span>del <span class=\"_ _1d\"> </span>m\u00e9todo <span class=\"_ _1d\"> </span>de amortizaci\u00f3n lineal durante los siguientes a\u00f1os de vida \u00fatil estimada: Porcentaje Anual A\u00f1os de Vida <span class=\"_ _2\"></span> \u00datil Estimados<span class=\"_ _2\"></span> Construcciones<span class=\"_ _2\"></span> 1-14,29 7-100 Instalaciones T\u00e9cn<span class=\"_ _2\"></span>icas y Maquinaria<span class=\"_ _2\"></span> 10<span class=\"ls0\">-<span class=\"ls7\">20</span> </span>5-<span class=\"ls6\">10</span> Otras instalaciones, utillaje <span class=\"_ _2\"></span>y mobiliario<span class=\"_ _2\"></span> 10<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>Equipos para el p<span class=\"_ _2\"></span>roceso de la informac<span class=\"_ _2\"></span>i\u00f3n 25<span class=\"ls0\"> </span>4 Otro inmov<span class=\"_ _2\"></span>ilizado material 10<span class=\"ls0\">-14,29 </span>7-<span class=\"ls6\">10</span> El <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>revisa <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>residual, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>vida <span class=\"_ _5\"></span>\u00fatil <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>amortizaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>inmovilizado material <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>cierre <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>cada <span class=\"_ _1\"></span>ejercicio. <span class=\"_ _3\"></span>Las <span class=\"_ _3\"></span>modi<span class=\"_ _2\"></span>ficaciones <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>criterios <span class=\"_ _3\"></span>inicialmente <span class=\"_ _1\"></span>establecidos se reconocen como un cambio de estimaci\u00f3n.<span class=\"_ _4b\"> </span>El <span class=\"_ _2\"></span>importe <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>libros <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>elemento <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>inmovilizado <span class=\"_ _2\"></span>material <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>baja <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>cuentas <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>su<span class=\"_ _2\"></span> enajenaci\u00f3n <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>disposici\u00f3<span class=\"_ _2\"></span>n <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>otr<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>v\u00eda, <span class=\"_ _1\"></span>o cuando <span class=\"_ _3\"></span>no se<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>espera <span class=\"_ _1\"></span>obten<span class=\"_ _2\"></span>er <span class=\"_ _1\"></span>beneficios <span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>rendimientos econ\u00f3micos futur<span class=\"_ _0\"></span>os por su uso, <span class=\"_ _0\"></span>enajenaci\u00f3n o disposici\u00f3n por <span class=\"_ _1\"></span>otra<span class=\"_ _2\"></span> v\u00eda. La fecha de <span class=\"_ _1\"></span>dispo<span class=\"_ _2\"></span>sici\u00f3n del inmovilizado es <span class=\"_ _2\"></span>la fecha en la <span class=\"_ _2\"></span>que el <span class=\"_ _2\"></span>comprador adquiere el <span class=\"_ _2\"></span>control del mi<span class=\"_ _2\"></span>smo. La p\u00e9rdida<span class=\"_ _2\"></span> o gananc<span class=\"_ _0\"></span>ia surgida se <span class=\"_ _0\"></span>determina como <span class=\"_ _0\"></span>la diferencia entre <span class=\"_ _0\"></span>el importe ne<span class=\"_ _0\"></span>to obtenido y <span class=\"_ _0\"></span>el importe en libros del activo y se reconoce en el resultado del ejercicio. Con <span class=\"_ _4\"> </span>posterioridad <span class=\"_ _4\"> </span>al <span class=\"_ _24\"> </span>reconocimiento <span class=\"_ _4\"> </span>inicial <span class=\"_ _24\"> </span>del <span class=\"_ _4\"> </span>activo, <span class=\"_ _4\"> </span>s\u00f3lo <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>capitalizan <span class=\"_ _4\"> </span>aquellos <span class=\"_ _4\"> </span>costes<span class=\"_ _2\"></span> incurridos  en <span class=\"_ _24\"> </span>la  medida  en  que<span class=\"_ _0\"></span>  supongan <span class=\"_ _24\"> </span>un  aumento  de <span class=\"_ _1e\"> </span>su  capac<span class=\"_ _0\"></span>idad,  productividad <span class=\"_ _1e\"> </span>o<span class=\"_ _4b\"> </span>alargamiento <span class=\"_ _1e\"> </span>de  la  vida <span class=\"_ _1e\"> </span>\u00fatil,  debi\u00e9ndose <span class=\"_ _1e\"> </span>dar  de  baja  e<span class=\"_ _0\"></span>l  valor  c<span class=\"_ _0\"></span>ontable  de <span class=\"_ _1e\"> </span>los  elementos sustituidos. <span class=\"_ _2\"></span>En <span class=\"_ _2\"></span>este sentido, <span class=\"_ _2\"></span>los costes <span class=\"_ _2\"></span>derivados <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>mantenimiento del <span class=\"_ _2\"></span>inmovilizado <span class=\"_ _2\"></span>material se registran en resultados a medida que se incurren.<span class=\"_ _4b\"> </span>Al <span class=\"_ _6\"></span>cierre <span class=\"_ _2\"></span>del <span class=\"_ _5\"></span>ejercicio, <span class=\"_ _2\"></span><span class=\"ls14\">se</span> <span class=\"_ _6\"></span>eval\u00faa <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>existen <span class=\"_ _6\"></span>indicio<span class=\"_ _2\"></span>s <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>dete<span class=\"_ _2\"></span>rioro <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>v<span class=\"_ _2\"></span>alor <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>elemento <span class=\"_ _6\"></span>del inmovilizado material o de alguna unidad generadora de efectivo, en cuyo caso, se estiman los importes recuperables y se efect\u00faan las correcc<span class=\"_ _0\"></span>iones valorativas necesarias.<span class=\"_ _2\"></span> Se <span class=\"_ _5\"></span>entiende <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>existe <span class=\"_ _9\"></span>una <span class=\"_ _5\"></span>p\u00e9rdida <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>deterioro <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>un <span class=\"_ _5\"></span>elemento <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>inmovilizado material <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"></span>su <span class=\"_ _7\"> </span>valor <span class=\"_ _7\"> </span>contable <span class=\"_ _9\"></span>supera <span class=\"_ _7\"></span>a <span class=\"_ _9\"></span>su <span class=\"_ _7\"> </span>importe <span class=\"_ _7\"></span>recuperable, <span class=\"_ _9\"></span>entendido <span class=\"_ _7\"></span>\u00e9ste <span class=\"_ _9\"></span>como <span class=\"_ _7\"> </span>el mayor importe entre su valor razonable me<span class=\"_ _0\"></span>nos los costes de venta y su valor en uso.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-545": {
   "value": "Los <span class=\"_ _5\"></span>bienes <span class=\"_ _9\"></span>comprendidos <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>inmovilizado <span class=\"_ _9\"></span>material <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>presentan <span class=\"_ _5\"></span>por <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>coste <span class=\"_ _9\"></span>de adquisici\u00f3n <span class=\"_ _1\"></span>menos <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>amortizaci\u00f3n <span class=\"_ _3\"></span>acumulada <span class=\"_ _1\"></span>y, <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>su <span class=\"_ _0\"></span>caso, <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _3\"></span>acumul<span class=\"_ _2\"></span>ada <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>deterioro del <span class=\"_ _2\"></span>valor. <span class=\"_ _2\"></span>Los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>asociados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>mantenimiento <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>inm<span class=\"_ _2\"></span>ovilizado <span class=\"_ _2\"></span>son <span class=\"_ _2\"></span>cargados <span class=\"_ _2\"></span>directamente a la Cuenta de resultados consolidada, as\u00ed como la<span class=\"_ _2\"></span>s reparaciones y mejoras que no representan una <span class=\"_ _1\"></span>ampliaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>vida<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>\u00fatil. <span class=\"_ _0\"></span>Aquellas <span class=\"_ _1\"></span>mejoras <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ampliaciones <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>dan <span class=\"_ _0\"></span>lugar <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>mayo<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>vida del bien son capitalizadas como mayor valor del mismo<span class=\"_ _4b\"> </span>Con <span class=\"_ _4\"> </span>posterioridad <span class=\"_ _4\"> </span>al <span class=\"_ _24\"> </span>reconocimiento <span class=\"_ _4\"> </span>inicial <span class=\"_ _24\"> </span>del <span class=\"_ _4\"> </span>activo, <span class=\"_ _4\"> </span>s\u00f3lo <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>capitalizan <span class=\"_ _4\"> </span>aquellos <span class=\"_ _4\"> </span>costes<span class=\"_ _2\"></span> incurridos  en <span class=\"_ _24\"> </span>la  medida  en  que<span class=\"_ _0\"></span>  supongan <span class=\"_ _24\"> </span>un  aumento  de <span class=\"_ _1e\"> </span>su  capac<span class=\"_ _0\"></span>idad,  productividad <span class=\"_ _1e\"> </span>o<span class=\"_ _4b\"> </span>alargamiento <span class=\"_ _1e\"> </span>de  la  vida <span class=\"_ _1e\"> </span>\u00fatil,  debi\u00e9ndose <span class=\"_ _1e\"> </span>dar  de  baja  e<span class=\"_ _0\"></span>l  valor  c<span class=\"_ _0\"></span>ontable  de <span class=\"_ _1e\"> </span>los  elementos sustituidos. <span class=\"_ _2\"></span>En <span class=\"_ _2\"></span>este sentido, <span class=\"_ _2\"></span>los costes <span class=\"_ _2\"></span>derivados <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>mantenimiento del <span class=\"_ _2\"></span>inmovilizado <span class=\"_ _2\"></span>material se registran en resultados a medida que se incurren.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-546": {
   "value": "El <span class=\"_ _2\"></span>coste <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>inmovilizad<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>material <span class=\"_ _2\"></span>incluy<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>estimaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>costes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>desmantelamiento <span class=\"_ _2\"></span>o retiro, <span class=\"_ _2\"></span>as\u00ed <span class=\"_ _6\"></span>como<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>rehabilitaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>lugar <span class=\"_ _6\"></span>sob<span class=\"_ _2\"></span>re <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>encuentra <span class=\"_ _6\"></span>ubicado, <span class=\"_ _6\"></span>siempre <span class=\"_ _6\"></span>que constituyan obligaciones inc<span class=\"_ _0\"></span>urridas como c<span class=\"_ _0\"></span>onsecuencia de su <span class=\"_ _0\"></span>uso y con prop\u00f3sitos distintos de<span class=\"_ _0\"></span> la producci\u00f3n de existencias.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-547": {
   "value": "Se entiende por importe amortizable e<span class=\"_ _0\"></span>l coste de adquisici\u00f3n menos su valor residual. El Grupo determina <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>gasto <span class=\"_ _1\"></span>de a<span class=\"_ _0\"></span>mortizaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>forma <span class=\"_ _1\"></span>independiente <span class=\"_ _0\"></span>para <span class=\"_ _1\"></span>cada <span class=\"_ _0\"></span>componente <span class=\"_ _1\"></span>que tenga<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>un<span class=\"_ _2\"></span> coste <span class=\"_ _2\"></span>signi<span class=\"_ _2\"></span>ficativo <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>relaci\u00f3n <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>total <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>elemento <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>\u00fatil <span class=\"_ _6\"></span>dist<span class=\"_ _2\"></span>inta <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>resto <span class=\"_ _2\"></span>del<span class=\"_ _2\"></span> elemento<span class=\"_ _4b\"> </span>La <span class=\"_ _3\"></span>amortizaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>inmovilizados <span class=\"_ _1\"></span>materiales <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>realiza <span class=\"_ _3\"></span>distribuyendo <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _3\"></span>amortizable de <span class=\"_ _1c\"> </span>forma <span class=\"_ _1d\"> </span>sistem\u00e1tica <span class=\"_ _1d\"> </span>a <span class=\"_ _1d\"> </span>lo <span class=\"_ _1d\"> </span>largo <span class=\"_ _1d\"> </span>de <span class=\"_ _1c\"> </span>su <span class=\"_ _1d\"> </span>vida <span class=\"_ _1d\"> </span>\u00fatil <span class=\"_ _1d\"> </span>mediante <span class=\"_ _1d\"> </span>la <span class=\"_ _1d\"> </span>aplicaci\u00f3n <span class=\"_ _1c\"> </span>del <span class=\"_ _1d\"> </span>m\u00e9todo <span class=\"_ _1d\"> </span>de amortizaci\u00f3n lineal durante los siguientes a\u00f1os de vida \u00fatil estimada: Porcentaje Anual A\u00f1os de Vida <span class=\"_ _2\"></span> \u00datil Estimados<span class=\"_ _2\"></span> Construcciones<span class=\"_ _2\"></span> 1-14,29 7-100 Instalaciones T\u00e9cn<span class=\"_ _2\"></span>icas y Maquinaria<span class=\"_ _2\"></span> 10<span class=\"ls0\">-<span class=\"ls7\">20</span> </span>5-<span class=\"ls6\">10</span> Otras instalaciones, utillaje <span class=\"_ _2\"></span>y mobiliario<span class=\"_ _2\"></span> 10<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>Equipos para el p<span class=\"_ _2\"></span>roceso de la informac<span class=\"_ _2\"></span>i\u00f3n 25<span class=\"ls0\"> </span>4 Otro inmov<span class=\"_ _2\"></span>ilizado material 10<span class=\"ls0\">-14,29 </span>7-<span class=\"ls6\">10</span> El <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>revisa <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>residual, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>vida <span class=\"_ _5\"></span>\u00fatil <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>amortizaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>inmovilizado material <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>cierre <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>cada <span class=\"_ _1\"></span>ejercicio. <span class=\"_ _3\"></span>Las <span class=\"_ _3\"></span>modi<span class=\"_ _2\"></span>ficaciones <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>criterios <span class=\"_ _3\"></span>inicialmente <span class=\"_ _1\"></span>establecidos se reconocen como un cambio de estimaci\u00f3n.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "d<span class=\"lsa\">) </span>Activos no corrientes mantenidos para la venta y operaciones discontinuadas El Grupo <span class=\"_ _0\"></span>clasifica <span class=\"_ _0\"></span>un activo no corr<span class=\"_ _0\"></span>iente como mantenido <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>la venta, <span class=\"_ _0\"></span>si su importe <span class=\"_ _0\"></span>en libros se <span class=\"_ _6\"></span>recuperar\u00e1 <span class=\"_ _6\"></span>fundamentalmente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>trav\u00e9s <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>transacci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>venta, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>ugar <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>uso continuado. Para  a<span class=\"_ _0\"></span>plicar <span class=\"_ _1e\"> </span>la  clasificaci\u00f3n <span class=\"_ _24\"> </span>anterior,  el <span class=\"_ _24\"> </span>activo  debe  estar<span class=\"_ _0\"></span> <span class=\"_ _1e\"> </span>disponible,  en <span class=\"_ _1e\"> </span>sus  c<span class=\"_ _0\"></span>ondiciones actuales, <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>venta <span class=\"_ _9\"></span>inmediata, <span class=\"_ _5\"></span>sujeto <span class=\"_ _5\"></span>exclusivamente <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _9\"></span>t\u00e9rminos <span class=\"_ _5\"></span>usuales <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>habituales para la venta de estos activos y su venta debe ser altamente probable. El Grupo no amortiza los activos no<span class=\"_ _2\"></span> corrientes o grupos enajenables de elementos clasificados como <span class=\"_ _2\"></span>mantenidos <span class=\"_ _6\"></span>para <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>venta <span class=\"_ _2\"></span>sino <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>aloran <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>menor <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>su <span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>contable <span class=\"_ _6\"></span>y <span class=\"_ _2\"></span>valo<span class=\"_ _2\"></span>r razonable menos los costes de enajenaci\u00f3n o disposici\u00f3n por otra v\u00eda. El <span class=\"_ _5\"></span>Grupo <span class=\"_ _6\"></span>reconoce <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>p\u00e9rdidas <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>deterioro <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>valor, <span class=\"_ _5\"></span>iniciales <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>posteriores, <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>activos<span class=\"_ _2\"></span> clasificados <span class=\"_ _0\"></span>en esta <span class=\"_ _1\"></span>c<span class=\"_ _2\"></span>ategor\u00eda con <span class=\"_ _0\"></span>cargo <span class=\"_ _0\"></span>a resultados de <span class=\"_ _1\"></span>actividades continuadas de<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de resultados <span class=\"_ _7\"></span>consolidada <span class=\"_ _7\"></span>(estado <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>resultado <span class=\"_ _7\"></span>global <span class=\"_ _7\"> </span>consolidado)<span class=\"_ _2\"></span>, <span class=\"_ _7\"></span>salvo <span class=\"_ _8\"> </span>que <span class=\"_ _7\"> </span>se <span class=\"_ _7\"> </span>trate <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>una actividad <span class=\"_ _1d\"> </span>interrumpida. <span class=\"_ _23\"> </span>Las <span class=\"_ _1d\"> </span>p\u00e9<span class=\"_ _2\"></span>rdidas <span class=\"_ _1d\"> </span>por <span class=\"_ _23\"> </span>deterioro <span class=\"_ _1d\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>valor<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>de <span class=\"_ _23\"> </span>las <span class=\"_ _1d\"> </span>U<span class=\"_ _2\"></span>GE <span class=\"_ _1d\"> </span>se <span class=\"_ _23\"> </span>reconocen reduciendo, en su caso, el valor del fondo de com<span class=\"_ _2\"></span>ercio asignado a la misma y a continuaci\u00f3n a los <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _6\"></span>activos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>UGE, <span class=\"_ _6\"></span>prorrateando <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>funci<span class=\"_ _2\"></span>\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>contable <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>uno <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los<span class=\"_ _2\"></span> activos.<span class=\"_ _4b\"> </span> El  Gr<span class=\"_ _0\"></span>upo <span class=\"_ _1e\"> </span>reconoce <span class=\"_ _24\"> </span>las  ganancias <span class=\"_ _24\"> </span>por  a<span class=\"_ _0\"></span>umentos  del <span class=\"_ _24\"> </span>valor  ra<span class=\"_ _0\"></span>zonable <span class=\"_ _24\"> </span>m<span class=\"_ _2\"></span>enos <span class=\"_ _1e\"> </span>los  costes <span class=\"_ _24\"> </span>de enajenaci\u00f3n o <span class=\"_ _0\"></span>disposici\u00f3n por <span class=\"_ _0\"></span>otra v\u00eda <span class=\"_ _1\"></span>en resultados, hasta e<span class=\"_ _0\"></span>l l\u00edmite de <span class=\"_ _1\"></span>las p\u00e9rdidas a<span class=\"_ _0\"></span>cumuladas por <span class=\"_ _1\"></span>deterioro reconocidas <span class=\"_ _1\"></span>con anterioridad <span class=\"_ _1\"></span>ya sea <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>v<span class=\"_ _2\"></span>aloraci\u00f3n <span class=\"_ _1\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>valo<span class=\"_ _2\"></span>r razona<span class=\"_ _0\"></span>ble <span class=\"_ _1\"></span>m<span class=\"_ _2\"></span>enos <span class=\"_ _1\"></span>los<span class=\"_ _2\"></span> costes <span class=\"_ _1\"></span>de e<span class=\"_ _0\"></span>najenaci\u00f3n <span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>isposici\u00f3n <span class=\"_ _1\"></span>por otra <span class=\"_ _1\"></span>v\u00eda <span class=\"_ _1\"></span>o por <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>valor <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>activos no corrientes.  El <span class=\"_ _5\"></span>Grupo <span class=\"_ _9\"></span>clasifica <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>adquisici\u00f3n, <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>activo <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>corriente <span class=\"_ _5\"></span>o <span class=\"_ _9\"></span>grupo <span class=\"_ _9\"></span>enajenable <span class=\"_ _5\"></span>de elementos, <span class=\"_ _7\"> </span>incluyendo <span class=\"_ _8\"> </span>e<span class=\"_ _2\"></span>ntidades <span class=\"_ _8\"> </span>dependientes, <span class=\"_ _7\"> </span>y<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>todo <span class=\"_ _8\"> </span>o <span class=\"_ _8\"> </span>parte <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>inversi\u00f3n <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>entidades<span class=\"_ _2\"></span> asociadas <span class=\"_ _9\"></span>o <span class=\"_ _7\"> </span>negocios <span class=\"_ _7\"> </span>co<span class=\"_ _2\"></span>njuntos <span class=\"_ _7\"> </span>adquiridos <span class=\"_ _7\"> </span>exclusivamente <span class=\"_ _7\"> </span>con <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>prop\u00f3sito <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>su <span class=\"_ _7\"> </span>posterior enajenaci\u00f3n o <span class=\"_ _0\"></span>permuta, como mantenidos <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>la venta, <span class=\"_ _0\"></span>si espera <span class=\"_ _0\"></span>que la <span class=\"_ _1\"></span>t<span class=\"_ _2\"></span>ransacci\u00f3n prevista se va <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>realizar <span class=\"_ _9\"></span>du<span class=\"_ _2\"></span>rante <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>a\u00f1o <span class=\"_ _9\"></span>siguiente <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>venta <span class=\"_ _9\"></span>cumple <span class=\"_ _7\"></span>los <span class=\"_ _9\"></span>requisitos <span class=\"_ _7\"></span>para <span class=\"_ _9\"></span>ser <span class=\"_ _7\"></span>considerada altamente <span class=\"_ _23\"> </span>prob<span class=\"_ _2\"></span>able <span class=\"_ _20\"> </span>dentro <span class=\"_ _20\"> </span>de <span class=\"_ _23\"> </span>un<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>corto <span class=\"_ _20\"> </span>plazo <span class=\"_ _20\"> </span>tras <span class=\"_ _23\"> </span>la<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>adquisici\u00f3n. <span class=\"_ _20\"> </span>En <span class=\"_ _20\"> </span>el <span class=\"_ _20\"> </span>momento <span class=\"_ _20\"> </span>de reconocimiento <span class=\"_ _6\"></span>inicial <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>este <span class=\"_ _6\"></span>tipo <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>activos, <span class=\"_ _5\"></span>su <span class=\"_ _6\"></span>valoraci\u00f3n <span class=\"_ _6\"></span>inicial <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>determina <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor<span class=\"_ _2\"></span> por el que se hubieran reconocido si no s<span class=\"_ _2\"></span>e hubieran clasificado como disponibles para la venta y <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>ra<span class=\"_ _0\"></span>zonable <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>costes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>enajenaci\u00f3n <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>disposici\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>otra <span class=\"_ _6\"></span>v\u00eda, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>menor <span class=\"_ _6\"></span>de los dos.<span class=\"_ _4b\"> </span>El Gr<span class=\"_ _0\"></span>upo <span class=\"_ _0\"></span>valora <span class=\"_ _1\"></span>los activos no <span class=\"_ _1\"></span>corrientes que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dejan de <span class=\"_ _1\"></span>estar clasificados <span class=\"_ _1\"></span>como mantenidos pa<span class=\"_ _0\"></span>ra la <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>que de<span class=\"_ _0\"></span>jan de <span class=\"_ _1\"></span>formar parte <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>grupo enajenable <span class=\"_ _1\"></span>de elementos, <span class=\"_ _0\"></span>al menor <span class=\"_ _1\"></span>de su <span class=\"_ _1\"></span>v<span class=\"_ _2\"></span>alor contable <span class=\"_ _9\"></span>antes <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>clasificaci\u00f3n, <span class=\"_ _9\"></span>menos <span class=\"_ _7\"></span>amortizaciones, <span class=\"_ _9\"></span>depreciaciones<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>revalorizaciones que <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>hubieran <span class=\"_ _2\"></span>reconocido <span class=\"_ _6\"></span>si <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>hubieran <span class=\"_ _2\"></span>clasificado <span class=\"_ _6\"></span>como <span class=\"_ _2\"></span>tales <span class=\"_ _6\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>recuperable <span class=\"_ _2\"></span>en<span class=\"_ _2\"></span> la <span class=\"_ _7\"> </span>fecha <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>r<span class=\"_ _2\"></span>eclasificaci\u00f3n. <span class=\"_ _7\"> </span>Los <span class=\"_ _8\"> </span>ajustes <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>valor<span class=\"_ _2\"></span>aci\u00f3n <span class=\"_ _7\"> </span>derivados <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>dicha <span class=\"_ _4\"> </span>reclasificaci\u00f3n <span class=\"_ _7\"> </span>s<span class=\"_ _2\"></span>e<span class=\"_ _4b\"> </span>reconocen <span class=\"_ _7\"></span>en <span class=\"_ _7\"> </span>resultados <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _7\"> </span>actividades <span class=\"_ _8\"> </span>continuadas <span class=\"_ _7\"> </span>o <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>otro <span class=\"_ _7\"> </span>resultado <span class=\"_ _8\"> </span>global. <span class=\"_ _8\"> </span>A <span class=\"_ _7\"> </span>estos efectos, <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _1\"></span>conside<span class=\"_ _2\"></span>ra <span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>cambio en <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>plan <span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>implique <span class=\"_ _1\"></span>vender <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>lugar <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>distribuir a <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>accionistas <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>viceversa, <span class=\"_ _5\"></span>es <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span>continuac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>plan <span class=\"_ _5\"></span>original, <span class=\"_ _6\"></span>reconociendo <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>impacto derivado del cambio de valoraci\u00f3n en resultados consolidados.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "e<span class=\"lsa\">) </span>Arrendamientos  El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>eval\u00faa <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>un <span class=\"_ _7\"></span>contrato <span class=\"_ _9\"></span>es <span class=\"_ _9\"></span>o <span class=\"_ _7\"></span>contiene <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>contrato <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>arrendamiento, <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>inicio <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>un contrato. El <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>reconoce un <span class=\"_ _2\"></span>activo por <span class=\"_ _2\"></span>derecho <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>uso y <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>pasivo <span class=\"_ _2\"></span>por arrendamiento para todos <span class=\"_ _2\"></span>los contratos <span class=\"_ _2\"></span>de arrendamiento en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>que es <span class=\"_ _2\"></span>el arrendatario, ex<span class=\"_ _2\"></span>cepto <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>arrendamientos a <span class=\"_ _6\"></span>corto <span class=\"_ _5\"></span>plazo <span class=\"_ _6\"></span>(definidos <span class=\"_ _5\"></span>como <span class=\"_ _6\"></span>arrendamientos <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>plazo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>arrendamiento <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>12 <span class=\"_ _5\"></span>meses <span class=\"_ _6\"></span>o menos)  y  arrendamientos  de  activos  de  ba<span class=\"_ _0\"></span>jo  valor.  Para  e<span class=\"_ _0\"></span>stos  arrendamientos,  el  Grupo reconoce <span class=\"_ _1\"></span>los pagos <span class=\"_ _1\"></span>del arrendamiento <span class=\"_ _1\"></span>como un <span class=\"_ _1\"></span>gasto opera<span class=\"_ _0\"></span>tivo de <span class=\"_ _1\"></span>forma <span class=\"_ _0\"></span>lineal <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>pla<span class=\"_ _2\"></span>zo<span class=\"_ _4b\"> </span>del <span class=\"_ _8\"> </span>arrendamiento, <span class=\"_ _8\"> </span>a <span class=\"_ _4\"> </span>menos <span class=\"_ _8\"> </span>que <span class=\"_ _4\"> </span>exista <span class=\"_ _8\"> </span>otra <span class=\"_ _8\"> </span>base <span class=\"_ _4\"> </span>sistem\u00e1tica <span class=\"_ _8\"> </span>m\u00e1s <span class=\"_ _4\"> </span>representativa <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>marco temporal en el que se consumen los beneficios econ\u00f3micos del activo arrendado. En <span class=\"_ _24\"> </span>los  contra<span class=\"_ _0\"></span>tos <span class=\"_ _24\"> </span>que  c<span class=\"_ _0\"></span>ontienen <span class=\"_ _24\"> </span>uno <span class=\"_ _1e\"> </span>o <span class=\"_ _24\"> </span>m\u00e1s  componente<span class=\"_ _0\"></span>s <span class=\"_ _24\"> </span>de  a<span class=\"_ _0\"></span>rrendamiento <span class=\"_ _24\"> </span>y  distintos <span class=\"_ _24\"> </span>de arrendamiento, <span class=\"_ _8\"> </span>el<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"> </span>considera <span class=\"_ _8\"> </span>todos <span class=\"_ _4\"> </span>los <span class=\"_ _24\"> </span>componentes <span class=\"_ _4\"> </span>como <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>\u00fanico <span class=\"_ _4\"> </span>componente <span class=\"_ _4\"> </span>de arrendamiento.<span class=\"_ _4b\"> </span>En la fecha de<span class=\"_ _0\"></span> inicio de un arrenda<span class=\"_ _0\"></span>miento, se reconocer\u00e1 un pasivo por los <span class=\"_ _0\"></span>pagos a realiz<span class=\"_ _0\"></span>ar por el arrendamiento, incluye<span class=\"_ _2\"></span>ndo en <span class=\"_ _2\"></span>el momento inicia<span class=\"_ _2\"></span>l las pr\u00f3rrogas <span class=\"_ _2\"></span>cuyo <span class=\"_ _2\"></span>ejercicio se consideren<span class=\"_ _2\"></span> razonablemente <span class=\"_ _5\"></span>ciertas, <span class=\"_ _7\"></span>y <span class=\"_ _9\"></span>un <span class=\"_ _5\"></span>a<span class=\"_ _2\"></span>ctivo <span class=\"_ _5\"></span>que <span class=\"_ _7\"></span>representar\u00e1 <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>de<span class=\"_ _2\"></span>recho <span class=\"_ _5\"></span>a <span class=\"_ _7\"> </span>usar <span class=\"_ _9\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>activo <span class=\"_ _5\"></span>subyacente durante <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>plazo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>arrendamiento. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>activo <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>derecho <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>uso <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>comp<span class=\"_ _2\"></span>one <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>del pasivo por <span class=\"_ _2\"></span>arrendamiento, <span class=\"_ _2\"></span>cualquier pago <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>arrendamiento realizado <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>con anterioridad <span class=\"_ _2\"></span>a la fecha de comienzo, menos los incentivos recibidos y los costes iniciales directos incurr<span class=\"_ _0\"></span>idos. Al eva<span class=\"_ _1\"></span>luar<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span>s pr\u00f3<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>og<span class=\"_ _0\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n la <span class=\"_ _2\"></span>va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>ra<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _0\"></span>n de <span class=\"_ _2\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>ntr<span class=\"_ _0\"></span>at<span class=\"_ _1\"></span>os <span class=\"_ _2\"></span>de arr<span class=\"_ _1\"></span>enda<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>, el Grup<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>cons<span class=\"_ _1\"></span>ide<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>, en<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>ro<span class=\"_ _1\"></span>s as<span class=\"_ _1\"></span>pec<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>s,<span class=\"_ _1\"></span> el <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>ho c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ac<span class=\"_ _1\"></span>tua<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>co<span class=\"_ _1\"></span>noc<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> arr<span class=\"_ _1\"></span>enda<span class=\"_ _1\"></span>tari<span class=\"_ _1\"></span>o de<span class=\"_ _1\"></span> eje<span class=\"_ _1\"></span>rci<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>pr\u00f3r<span class=\"_ _1\"></span>roga<span class=\"_ _1\"></span> al<span class=\"_ _1\"></span> co<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>y <span class=\"_ _3\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>pl<span class=\"_ _1\"></span>anes<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ne<span class=\"_ _0\"></span>go<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>yect<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>u <span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>tiv<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>as<span class=\"_ _1\"></span>oci<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>co<span class=\"_ _0\"></span>ntr<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>arr<span class=\"_ _1\"></span>enda<span class=\"_ _1\"></span>mie<span class=\"_ _0\"></span>nto<span class=\"_ _1\"></span>. Al <span class=\"_ _5\"></span>ent<span class=\"_ _0\"></span>en<span class=\"_ _1\"></span>der<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>in<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>s <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>act<span class=\"_ _1\"></span>ivo <span class=\"_ _5\"></span>rel<span class=\"_ _0\"></span>ac<span class=\"_ _1\"></span>iona<span class=\"_ _1\"></span>das <span class=\"_ _5\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>arr<span class=\"_ _1\"></span>enda<span class=\"_ _1\"></span>mie<span class=\"_ _1\"></span>nto <span class=\"_ _5\"></span>son<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>rel<span class=\"_ _1\"></span>eva<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>, ex<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>un<span class=\"_ _0\"></span> in<span class=\"_ _0\"></span>ce<span class=\"_ _1\"></span>ntiv<span class=\"_ _1\"></span>o eco<span class=\"_ _1\"></span>n\u00f3mi<span class=\"_ _0\"></span>co<span class=\"_ _1\"></span> sign<span class=\"_ _1\"></span>ific<span class=\"_ _1\"></span>ati<span class=\"_ _0\"></span>vo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>que<span class=\"_ _1\"></span> hac<span class=\"_ _1\"></span>e raz<span class=\"_ _1\"></span>onab<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>me<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>cie<span class=\"_ _1\"></span>rto<span class=\"_ _0\"></span> el<span class=\"_ _0\"></span> eje<span class=\"_ _1\"></span>rcic<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span> por<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>pa<span class=\"_ _0\"></span>rt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>ndat<span class=\"_ _0\"></span>ar<span class=\"_ _1\"></span>io <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>su <span class=\"_ _1\"></span>pos<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>idad<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>r\u00f3<span class=\"_ _1\"></span>rrog<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>. Los <span class=\"_ _6\"></span>arrendatarios <span class=\"_ _5\"></span>est\u00e1n <span class=\"_ _6\"></span>obligados <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>revaluar <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>pasivo <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>arrendamiento <span class=\"_ _5\"></span>al <span class=\"_ _6\"></span>ocurrir <span class=\"_ _6\"></span>ciertos eventos. El arrendatario generalmente reconoce el importe de la reevaluaci\u00f3n del pasivo por el arrendamiento <span class=\"_ _2\"></span>como <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>ajuste <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>activo <span class=\"_ _2\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>derecho <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>uso,<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>hasta <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>\u00e9ste <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>reduce <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ero <span class=\"_ _2\"></span>y<span class=\"_ _2\"></span> posteriormente en resultados. El Gr<span class=\"_ _0\"></span>upo <span class=\"_ _0\"></span>reestima <span class=\"_ _0\"></span>el pasivo <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>arrendamiento <span class=\"_ _0\"></span>descontando <span class=\"_ _0\"></span>los pa<span class=\"_ _0\"></span>gos por <span class=\"_ _0\"></span>arrendamiento <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>una tasa <span class=\"_ _7\"></span>actualizada, <span class=\"_ _9\"></span>si <span class=\"_ _8\"> </span>se <span class=\"_ _7\"> </span>produce <span class=\"_ _7\"></span>un <span class=\"_ _7\"> </span>cambio <span class=\"_ _7\"></span>en <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>plazo <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>arrendamiento <span class=\"_ _7\"></span>o <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>cambio <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>la expectativa de ejercicio de la opci\u00f3n de compra del activo subyac<span class=\"_ _0\"></span>ente. El <span class=\"_ _4\"> </span>Grupo <span class=\"_ _24\"> </span>reestima <span class=\"_ _4\"> </span>el <span class=\"_ _24\"> </span>pasivo <span class=\"_ _24\"> </span>por <span class=\"_ _4\"> </span>arrendamiento <span class=\"_ _24\"> </span>si <span class=\"_ _24\"> </span>se <span class=\"_ _4\"> </span>produce <span class=\"_ _24\"> </span>un <span class=\"_ _24\"> </span>cambio <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>los <span class=\"_ _24\"> </span>importes esperados <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>pagar <span class=\"_ _5\"></span>de <span class=\"_ _2\"></span>un<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>garant\u00eda <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>residual <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>cambio <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>\u00edndice<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>tas<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>utilizado para <span class=\"_ _3\"></span>determinar <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>pagos<span class=\"_ _2\"></span>, <span class=\"_ _3\"></span>incluyendo <span class=\"_ _1\"></span>un <span class=\"_ _0\"></span>cambio <span class=\"_ _3\"></span>para <span class=\"_ _1\"></span>reflejar <span class=\"_ _1\"></span>cambios <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>rentas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mercado una vez se produce una revisi\u00f3n de las mismas. El <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>reconoce <span class=\"_ _5\"></span>una <span class=\"_ _9\"></span>modificaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>arrendamiento <span class=\"_ _5\"></span>como <span class=\"_ _9\"></span>un <span class=\"_ _5\"></span>arrendamiento <span class=\"_ _5\"></span>separado <span class=\"_ _5\"></span>si \u00e9sta <span class=\"_ _2\"></span>aumenta <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>alcance <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>arrendamiento <span class=\"_ _2\"></span>a\u00f1adie<span class=\"_ _2\"></span>ndo <span class=\"_ _2\"></span>uno <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _2\"></span>derechos <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>uso <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>porte de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>contraprestaci\u00f3n <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>arrendamiento <span class=\"_ _2\"></span>aumenta <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>importe <span class=\"_ _2\"></span>consistente<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>precio individual <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>aumento <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>alcance <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>cualquier <span class=\"_ _6\"></span>ajuste <span class=\"_ _5\"></span>al <span class=\"_ _6\"></span>precio <span class=\"_ _5\"></span>individual <span class=\"_ _6\"></span>para <span class=\"_ _5\"></span>reflejar <span class=\"_ _6\"></span>las circunstancias particulares del contrato. Si <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>modificaci\u00f3n <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>resulta <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>arrendamiento <span class=\"_ _5\"></span>separa<span class=\"_ _0\"></span>do, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>modificaci\u00f3n, <span class=\"_ _5\"></span>el Grupo <span class=\"_ _4\"> </span>asigna <span class=\"_ _4\"> </span>la<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>contraprestaci\u00f3n <span class=\"_ _24\"> </span>al <span class=\"_ _4\"> </span>contrato <span class=\"_ _4\"> </span>mo<span class=\"_ _2\"></span>dificado <span class=\"_ _4\"> </span>seg\u00fan <span class=\"_ _4\"> </span>lo <span class=\"_ _24\"> </span>indicado <span class=\"_ _24\"> </span>anteriormente, vuelve <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>eterminar <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>plazo <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>arrendamiento <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>reestima <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>pasiv<span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>descontando <span class=\"_ _2\"></span>los<span class=\"_ _2\"></span> pagos <span class=\"_ _0\"></span>revisados <span class=\"_ _1\"></span>al tipo d<span class=\"_ _1\"></span>e inter\u00e9s <span class=\"_ _1\"></span>revisado. El <span class=\"_ _1\"></span>Gru<span class=\"_ _2\"></span>po disminuye <span class=\"_ _1\"></span>el valor <span class=\"_ _1\"></span>contable <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>activo <span class=\"_ _1\"></span>por derecho <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>uso <span class=\"_ _24\"> </span>para <span class=\"_ _4\"> </span>r<span class=\"_ _2\"></span>eflejar <span class=\"_ _4\"> </span>la <span class=\"_ _24\"> </span>finalizaci\u00f3n <span class=\"_ _4\"> </span>parcial <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>total <span class=\"_ _4\"> </span>del <span class=\"_ _24\"> </span>arrendamiento, <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>aquellas modificaciones  que  dis<span class=\"_ _2\"></span>minuyen  el  alcance <span class=\"_ _1c\"> </span>del  arre<span class=\"_ _2\"></span>ndamiento  y <span class=\"_ _1c\"> </span>registra  en  resultados <span class=\"_ _1c\"> </span>el beneficio <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>p\u00e9rdida. <span class=\"_ _6\"></span>Para <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>resto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>modificaciones, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>ajusta <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable <span class=\"_ _6\"></span>del activo por derecho de uso. Para e<span class=\"_ _0\"></span>l c\u00e1lculo de<span class=\"_ _0\"></span>l valor ac<span class=\"_ _0\"></span>tual de <span class=\"_ _0\"></span>los pagos <span class=\"_ _0\"></span>m\u00ednimos por e<span class=\"_ _0\"></span>l arre<span class=\"_ _0\"></span>ndamiento financiero <span class=\"_ _1\"></span>se utiliza<span class=\"_ _2\"></span> el <span class=\"_ _2\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>inter\u00e9s <span class=\"_ _6\"></span>impl\u00edcito <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>contrato <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>si <span class=\"_ _6\"></span>\u00e9ste <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>puede <span class=\"_ _2\"></span>determinar, <span class=\"_ _2\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>int<span class=\"_ _2\"></span>er\u00e9s <span class=\"_ _2\"></span>del<span class=\"_ _4b\"> </span>arrendatario <span class=\"_ _6\"></span>pa<span class=\"_ _2\"></span>ra <span class=\"_ _6\"></span>ope<span class=\"_ _2\"></span>raciones <span class=\"_ _5\"></span>similares. <span class=\"_ _6\"></span>La <span class=\"_ _5\"></span>carga <span class=\"_ _5\"></span>financiera <span class=\"_ _6\"></span>total <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>distribuye <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>largo <span class=\"_ _6\"></span>de<span class=\"_ _2\"></span>l plazo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>arrendamiento <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>se <span class=\"_ _8\"> </span>imputa <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>la <span class=\"_ _7\"> </span>cuenta <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>p\u00e9<span class=\"_ _2\"></span>rdidas <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>ganancias <span class=\"_ _7\"> </span>consolidada <span class=\"_ _8\"> </span>del ejercicio <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>devenga, <span class=\"_ _5\"></span>aplicando <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>tipo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>inter\u00e9s <span class=\"_ _5\"></span>efectivo. <span class=\"_ _5\"></span>Las <span class=\"_ _5\"></span>cuotas <span class=\"_ _5\"></span>de<span class=\"_ _2\"></span> car\u00e1cter contingente se registran como gastos del ejercicio en que se incurre en ella<span class=\"_ _0\"></span>s.<span class=\"_ _2\"></span> A los a<span class=\"_ _0\"></span>ctivos rec<span class=\"_ _0\"></span>onocidos en e<span class=\"_ _0\"></span>l balance<span class=\"_ _0\"></span> consolidado como c<span class=\"_ _0\"></span>onsecuencia de los a<span class=\"_ _0\"></span>rrendamientos se <span class=\"_ _2\"></span>encuentran <span class=\"_ _2\"></span>valorados <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>menos <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>amortizaci\u00f3n, <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>baja <span class=\"_ _2\"></span>q<span class=\"_ _2\"></span>ue <span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>corresponden<span class=\"_ _4b\"> </span>seg\u00fan su naturaleza, ajustados por cualquier reestimaci\u00f3n del pasivo por arrendamie<span class=\"_ _0\"></span>nto.<span class=\"_ _2\"></span> El <span class=\"_ _9\"></span>Grupo <span class=\"_ _7\"> </span>aplica <span class=\"_ _7\"></span>los <span class=\"_ _7\"> </span>criterios <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>deterioro <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>activos <span class=\"_ _9\"></span>no <span class=\"_ _7\"> </span>corrien<span class=\"_ _2\"></span>tes <span class=\"_ _9\"></span>indi<span class=\"_ _2\"></span>cados <span class=\"_ _9\"></span>en <span class=\"_ _7\"> </span>el apartado g al activo por derecho de uso.<span class=\"_ _4b\"> </span> El Grupo registra los pagos variables que no se han incluido en la valoraci\u00f3n inicial del pasivo en resultados del ejercicio en el que se producen los hechos que desencadenan su desembolso. En <span class=\"_ _9\"></span>relaci\u00f3n <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>estado <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>flujos <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>efectivo <span class=\"_ _7\"></span>consolidado, <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _9\"></span>registra <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>pagos <span class=\"_ _7\"></span>de principal <span class=\"_ _1\"></span>por los <span class=\"_ _1\"></span>contratos <span class=\"_ _1\"></span>de a<span class=\"_ _0\"></span>rrendamiento <span class=\"_ _1\"></span>dentro <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>los \u201cF<span class=\"_ _0\"></span>lujos <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>de las <span class=\"_ _3\"></span>actividades de financiaci\u00f3n<span class=\"ff9 lse\">\u201d.</span> Operaciones de venta con arrendamiento posterior El <span class=\"_ _7\"> </span>Grupo <span class=\"_ _8\"> </span>aplica <span class=\"_ _7\"> </span>los <span class=\"_ _4\"> </span>criterios <span class=\"_ _7\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>reconocimiento <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>ingresos <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>contratos <span class=\"_ _7\"> </span>con <span class=\"_ _8\"> </span>clientes <span class=\"_ _8\"> </span>para evaluar si se debe reconocer la venta del activo. Si <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>cumplen <span class=\"_ _9\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>criterios <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>reconocimiento <span class=\"_ _9\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>vent<span class=\"_ _2\"></span>a, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _7\"></span>reconoce <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>activo <span class=\"_ _9\"></span>por<span class=\"_ _2\"></span> derecho <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>uso <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>rivado <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>arrendamiento <span class=\"_ _6\"></span>posterior <span class=\"_ _2\"></span>como <span class=\"_ _6\"></span>una <span class=\"_ _2\"></span>propo<span class=\"_ _2\"></span>rci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>valor <span class=\"_ _6\"></span>contable previo del activo r<span class=\"_ _2\"></span>elacionado con la parte <span class=\"_ _2\"></span>mantenida. Por <span class=\"_ _2\"></span>ello, el Grupo r<span class=\"_ _6\"></span>econoce un resultado por <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>derechos <span class=\"_ _5\"></span>transmitidos <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>compra<span class=\"_ _0\"></span>dor. <span class=\"_ _5\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _5\"></span>determina <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>parte <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>derecho <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>uso mantenido, <span class=\"_ _27\"> </span>mul<span class=\"_ _2\"></span>tiplicando <span class=\"_ _27\"> </span>la <span class=\"_ _1f\"> </span>proporci\u00f3n <span class=\"_ _1f\"> </span>que <span class=\"_ _27\"> </span>representan <span class=\"_ _1f\"> </span>los <span class=\"_ _1f\"> </span>pagos <span class=\"_ _1f\"> </span>por <span class=\"_ _1f\"> </span>arrendamiento esperados, <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>escontados <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>tipo <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>descuento <span class=\"_ _9\"></span>del<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>arrendamiento <span class=\"_ _7\"></span>sobre <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>valor <span class=\"_ _9\"></span>razonable <span class=\"_ _9\"></span>del activo subyacente, por el valor contable del activo subyacente. Si <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>pagos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>arrendamiento <span class=\"_ _6\"></span>incluyen <span class=\"_ _2\"></span>pagos <span class=\"_ _6\"></span>variables, <span class=\"_ _6\"></span>\u00e9stos <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>conside<span class=\"_ _2\"></span>ran <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>efectos <span class=\"_ _6\"></span>de determinar la proporci\u00f3n indicada pre<span class=\"_ _0\"></span>viamente y para reconocer el pasivo por arrendamiento. <span class=\"_ _2\"></span> Con <span class=\"_ _9\"></span>post<span class=\"_ _2\"></span>erioridad, <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>pasivo <span class=\"_ _7\"> </span>por <span class=\"_ _7\"></span>arrendamiento <span class=\"_ _7\"> </span>se <span class=\"_ _7\"></span>reduce <span class=\"_ _9\"></span>considerando <span class=\"_ _8\"> </span>los <span class=\"_ _9\"></span>pagos <span class=\"_ _7\"> </span>variables considerados <span class=\"_ _1c\"> </span>inicialmente. <span class=\"_ _1c\"> </span>Si <span class=\"_ _1d\"> </span>se <span class=\"_ _1c\"> </span>produce <span class=\"_ _1d\"> </span>un <span class=\"_ _1c\"> </span>cambio <span class=\"_ _1d\"> </span>del <span class=\"_ _1c\"> </span>plazo <span class=\"_ _1c\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _1c\"> </span>arrendamiento <span class=\"_ _1d\"> </span>o <span class=\"_ _1c\"> </span>una<span class=\"_ _2\"></span> modificaci\u00f3n del arrendamiento, el Grupo reestima los pagos variables en dicha fecha. Si <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>razonable <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>contra<span class=\"_ _0\"></span>prestaci\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>venta <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>es<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>equivalente <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>razonable del <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>si los <span class=\"_ _1\"></span>pagos por <span class=\"_ _1\"></span>el arrendamiento <span class=\"_ _1\"></span>no reflejan <span class=\"_ _0\"></span>rentas <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e merca<span class=\"_ _0\"></span>do, el <span class=\"_ _1\"></span>Grupo reconoce cualquier <span class=\"_ _7\"> </span>condici\u00f3n <span class=\"_ _8\"> </span>por <span class=\"_ _8\"> </span>debajo <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>mercado <span class=\"_ _8\"> </span>como <span class=\"_ _8\"> </span>un <span class=\"_ _7\"> </span>pago <span class=\"_ _8\"> </span>anticipado <span class=\"_ _8\"> </span>por <span class=\"_ _8\"> </span>arrendamiento <span class=\"_ _7\"> </span>y<span class=\"_ _2\"></span> cualquier condici\u00f3n por encima de mercado c<span class=\"_ _0\"></span>omo una financiaci\u00f3n adicional. Si <span class=\"_ _2\"></span>no se <span class=\"_ _2\"></span>cumplen <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>criterios de <span class=\"_ _2\"></span>reconocimiento <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>venta, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo con<span class=\"_ _2\"></span>tin\u00faa registrando <span class=\"_ _2\"></span>el activo <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>reconoce <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>pasivo <span class=\"_ _6\"></span>financiero po<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>contraprestaci\u00f3n <span class=\"_ _2\"></span>recibida <span class=\"_ _2\"></span>apli<span class=\"_ _2\"></span>cando los <span class=\"_ _6\"></span>criterios indicados en la pol\u00edtica contable de instrumentos financieros. En  los  c<span class=\"_ _0\"></span>ontratos  de <span class=\"_ _24\"> </span>venta  con  arr<span class=\"_ _0\"></span>endamiento  posterior <span class=\"_ _24\"> </span>en  los  que <span class=\"_ _1e\"> </span>el  Grupo <span class=\"_ _24\"> </span>act\u00faa  como arrendador y <span class=\"_ _2\"></span>obtiene <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>control <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>activo, se <span class=\"_ _2\"></span>aplican <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>criterios indi<span class=\"_ _2\"></span>cados <span class=\"_ _2\"></span>previamente. S<span class=\"_ _2\"></span>i el Grupo <span class=\"_ _7\"> </span>no <span class=\"_ _8\"> </span>obtiene <span class=\"_ _7\"> </span>el <span class=\"_ _8\"> </span>control <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>activo, <span class=\"_ _7\"> </span>reconoce <span class=\"_ _8\"> </span>una <span class=\"_ _7\"> </span>cuenta <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>cobrar <span class=\"_ _7\"> </span>p<span class=\"_ _2\"></span>or <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>importe <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>la contraprestaci\u00f3n <span class=\"_ _2a\"> </span>pagada <span class=\"_ _2c\"> </span>aplicando <span class=\"_ _2a\"> </span>los <span class=\"_ _2c\"> </span>criterios <span class=\"_ _2c\"> </span>indicados <span class=\"_ _2a\"> </span>en <span class=\"_ _2c\"> </span>la <span class=\"_ _2a\"> </span>pol\u00ed<span class=\"_ _2\"></span>tica <span class=\"_ _2a\"> </span>contable <span class=\"_ _2c\"> </span>de instrumentos financieros.<span class=\"_ _4b\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "f<span class=\"lsa\">) </span>Instrumentos Financieros Los <span class=\"_ _6\"></span>inst<span class=\"_ _2\"></span>rumentos <span class=\"_ _6\"></span>financieros <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>clasifican <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>momento <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _5\"></span>inicial <span class=\"_ _6\"></span>como un a<span class=\"_ _0\"></span>ctivo <span class=\"_ _0\"></span>financiero, un <span class=\"_ _1\"></span>pasivo financiero <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>un instrumento <span class=\"_ _1\"></span>de patrimonio, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>conformidad <span class=\"_ _0\"></span>con el fondo econ\u00f3mico del acuerdo contractual y con las definiciones de ac<span class=\"_ _2\"></span>tivo financiero, pasivo financiero <span class=\"_ _20\"> </span>o <span class=\"_ _23\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>instrumento <span class=\"_ _20\"> </span>de <span class=\"_ _23\"> </span>p<span class=\"_ _2\"></span>atrimonio <span class=\"_ _20\"> </span>desarrolladas <span class=\"_ _23\"> </span>en<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>la <span class=\"_ _23\"> </span>N<span class=\"_ _2\"></span>IC <span class=\"_ _20\"> </span>32 <span class=\"_ _20\"> </span>\u201cInstrumentos Financieros: Presentaci\u00f3n\u201d.<span class=\"_ _4b\"> </span>Los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>pasivos <span class=\"_ _2\"></span>financieros <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconocen <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>balance <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>situaci\u00f3n <span class=\"_ _2\"></span>consolidado <span class=\"_ _2\"></span>cuando el Grupo pasa a formar parte de las disposiciones contractuales del instrumento. A <span class=\"_ _6\"></span>efectos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valoraci\u00f3n, <span class=\"_ _5\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>lasifica <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>instrumentos <span class=\"_ _5\"></span>fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>categor\u00eda <span class=\"_ _6\"></span>de activos <span class=\"_ _7\"> </span>y <span class=\"_ _4\"> </span>pasivos <span class=\"_ _8\"> </span>financieros <span class=\"_ _8\"> </span>valorados <span class=\"_ _8\"> </span>a <span class=\"_ _4\"> </span>coste <span class=\"_ _8\"> </span>amortizado, <span class=\"_ _8\"> </span>separando <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>os <span class=\"_ _8\"> </span>instrumentos <span class=\"_ _8\"> </span>de patrimonio designados como tales, del resto de activos financieros.  Los <span class=\"_ _4\"> </span>inst<span class=\"_ _2\"></span>rumentos <span class=\"_ _4\"> </span>financieros <span class=\"_ _4\"> </span>uti<span class=\"_ _2\"></span>lizados <span class=\"_ _4\"> </span>por <span class=\"_ _24\"> </span>las <span class=\"_ _4\"> </span>sociedades, <span class=\"_ _24\"> </span>a <span class=\"_ _4\"> </span>e<span class=\"_ _2\"></span>fectos <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>su <span class=\"_ _24\"> </span>valoraci\u00f3n, <span class=\"_ _4\"> </span>se clasifican en alguna de las siguientes categor\u00edas: Activos y pasivos financieros a valor razonable con cambios en resultados Los a<span class=\"_ _0\"></span>ctivos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>financieros <span class=\"_ _1\"></span>a valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>cambios <span class=\"_ _1\"></span>en resultados son <span class=\"_ _1\"></span>aquellos que se <span class=\"_ _6\"></span>clasifican <span class=\"_ _5\"></span>como <span class=\"_ _6\"></span>mantenidos <span class=\"_ _5\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>nego<span class=\"_ _2\"></span>ciar <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>han <span class=\"_ _6\"></span>sido <span class=\"_ _5\"></span>designados <span class=\"_ _6\"></span>desde <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>momento <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>su reconocimiento inicial. Un activo o pasivo financiero se clasifica como mantenido para<span class=\"_ _0\"></span> negociar si \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Se adquiere<span class=\"_ _0\"></span> o <span class=\"_ _0\"></span>incurre principalmente con e<span class=\"_ _0\"></span>l objeto de<span class=\"_ _0\"></span> venderlo <span class=\"_ _0\"></span>o volver <span class=\"_ _0\"></span>a comprarlo <span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>n </span></span>un futuro inmediato. \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">En  el <span class=\"_ _1c\"> </span>reconocimiento <span class=\"_ _1c\"> </span>inicial <span class=\"_ _1c\"> </span>es  parte <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>una <span class=\"_ _1c\"> </span>cartera  de <span class=\"_ _1c\"> </span>instrumentos <span class=\"_ _1c\"> </span>financieros </span></span>identificados que se gestionan conjuntamente y para la cual existe evidencia de un  patr\u00f3n de obtenci\u00f3n de beneficios a corto plazo, o \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Es <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>derivado, <span class=\"_ _9\"></span>excepto<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>derivado <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>h<span class=\"_ _2\"></span>aya <span class=\"_ _9\"></span>sido <span class=\"_ _9\"></span>designado <span class=\"_ _7\"></span>como <span class=\"_ _9\"></span>instrumento <span class=\"_ _9\"></span>de </span></span>cobertura <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>cumpla <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>condiciones <span class=\"_ _1\"></span>para <span class=\"_ _3\"></span>ser <span class=\"_ _1\"></span>eficaz <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>derivado <span class=\"_ _3\"></span>que <span class=\"_ _1\"></span>sea <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>contrato de garant\u00eda financiera. Los <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>pasivos <span class=\"_ _5\"></span>financieros <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>r<span class=\"_ _2\"></span>azonable <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>cambios <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>resultados <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>reconocen inicialmente al valor raz<span class=\"_ _0\"></span>onable. Los costes de transacc<span class=\"_ _0\"></span>i\u00f3n directamente atribuibles a la compra o emisi\u00f3n se reconocen como gasto a medida que se incurre<span class=\"_ _0\"></span>n. Con <span class=\"_ _6\"></span>posterioridad <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>reconoc<span class=\"_ _0\"></span>imiento <span class=\"_ _6\"></span>inicial, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>valor <span class=\"_ _5\"></span>ra<span class=\"_ _0\"></span>zonable <span class=\"_ _6\"></span>registrando <span class=\"_ _6\"></span>las variaciones en resultados. El <span class=\"_ _2\"></span>valor razonable no se reduce por los <span class=\"_ _2\"></span>costes de transacci\u00f3n en que<span class=\"_ _2\"></span> se pueda incurrir por su eventual venta o disposici\u00f3n por otra v\u00eda.<span class=\"_ _4b\"> </span>Activos financieros a coste amortizado Los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>financieros <span class=\"_ _6\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>amortizado <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>reconocen <span class=\"_ _2\"></span>ini<span class=\"_ _2\"></span>cialmente <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>su <span class=\"_ _2\"></span>valor <span class=\"_ _5\"></span>razona<span class=\"_ _0\"></span>ble, m\u00e1s  o <span class=\"_ _1c\"> </span>menos <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>costes <span class=\"_ _1c\"> </span>de  transacci\u00f3n <span class=\"_ _1c\"> </span>incurridos <span class=\"_ _1c\"> </span>y  se <span class=\"_ _1c\"> </span>valoran <span class=\"_ _1c\"> </span>posteriormente <span class=\"_ _1c\"> </span>al <span class=\"_ _1c\"> </span>coste amortizado, utilizando el m\u00e9todo del tipo de inter\u00e9s efectivo.<span class=\"_ _4b\"> </span>Pasivos financieros a coste amortizado Los pasivos <span class=\"_ _0\"></span>financieros a coste <span class=\"_ _0\"></span>amortizado, incluyendo a<span class=\"_ _0\"></span>creedores comerciales y <span class=\"_ _0\"></span>otras cuentas a <span class=\"_ _4\"> </span>pagar, <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>no <span class=\"_ _24\"> </span>se <span class=\"_ _4\"> </span>clasifican <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>valor <span class=\"_ _24\"> </span>razonable <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>cambios <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>resultados, <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>reconocen<span class=\"_ _4b\"> </span>inicialmente <span class=\"_ _7\"> </span>por <span class=\"_ _8\"> </span>su <span class=\"_ _4\"> </span>valor <span class=\"_ _8\"> </span>razonable, <span class=\"_ _8\"> </span>menos, <span class=\"_ _4\"> </span>en <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>caso, <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>costes <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>tr<span class=\"_ _2\"></span>ansacci\u00f3n <span class=\"_ _7\"> </span>que <span class=\"_ _8\"> </span>son directamente <span class=\"_ _8\"> </span>atribuibles <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>emisi\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>mismos. <span class=\"_ _8\"> </span>Con <span class=\"_ _4\"> </span>posterioridad <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>reconocimiento inicial, <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>pasivos <span class=\"_ _2\"></span>clasifi<span class=\"_ _2\"></span>cados bajo <span class=\"_ _6\"></span>esta <span class=\"_ _2\"></span>categor\u00eda <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>valoran <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>amort<span class=\"_ _2\"></span>izado <span class=\"_ _2\"></span>utilizando <span class=\"_ _2\"></span>el m\u00e9todo del tipo de inter\u00e9s efectivo.<span class=\"_ _4b\"> </span>Inversiones en el Patrimonio de Empresas del Grupo No Consolidadas<span class=\"_ _4b\"> </span>Las <span class=\"_ _23\"> </span>inversiones <span class=\"_ _20\"> </span>financieras <span class=\"_ _20\"> </span>en <span class=\"_ _23\"> </span>empresas <span class=\"_ _20\"> </span>del <span class=\"_ _20\"> </span>Grupo <span class=\"_ _23\"> </span>corresponden <span class=\"_ _20\"> </span>a <span class=\"_ _20\"> </span>participaciones <span class=\"_ _23\"> </span>en<span class=\"_ _2\"></span> sociedades <span class=\"_ _9\"></span>que <span class=\"_ _7\"> </span>no <span class=\"_ _7\"> </span>han <span class=\"_ _7\"> </span>sido <span class=\"_ _7\"> </span>objeto <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>consolidaci\u00f3n <span class=\"_ _7\"> </span>en <span class=\"_ _9\"></span>est<span class=\"_ _2\"></span>as <span class=\"_ _9\"></span>cu<span class=\"_ _2\"></span>entas <span class=\"_ _7\"></span>anuales <span class=\"_ _9\"></span>consolidad<span class=\"_ _2\"></span>as, debido <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"> </span>que <span class=\"_ _1d\"> </span>son <span class=\"_ _1c\"> </span>so<span class=\"_ _2\"></span>ciedades <span class=\"_ _1c\"> </span>cuya <span class=\"_ _1c\"> </span>importancia <span class=\"_ _1d\"> </span>relativa <span class=\"_ _1c\"> </span>no <span class=\"_ _1c\"> </span>es<span class=\"_ _2\"></span> <span class=\"_ _1c\"> </span>relevante <span class=\"_ _1d\"> </span>en <span class=\"_ _1c\"> </span>la <span class=\"_ _1c\"> </span>sit<span class=\"_ _2\"></span>uaci\u00f3n patrimonial <span class=\"_ _0\"></span>consolidada. Se <span class=\"_ _1\"></span>valoran inicialmente <span class=\"_ _0\"></span>al coste, <span class=\"_ _1\"></span>que equivale <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valor raz<span class=\"_ _0\"></span>onable de <span class=\"_ _1\"></span>la<span class=\"_ _2\"></span> contraprestaci\u00f3n entregada m\u00e1s los costes de transacc<span class=\"_ _0\"></span>i\u00f3n que le son directamente atribuibles. Instrumentos financieros compuestos Se <span class=\"_ _6\"></span>designan <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>inst<span class=\"_ _2\"></span>rumentos <span class=\"_ _2\"></span>financieros <span class=\"_ _6\"></span>compuestos <span class=\"_ _5\"></span>aque<span class=\"_ _0\"></span>llos <span class=\"_ _6\"></span>instrumentos <span class=\"_ _6\"></span>financieros <span class=\"_ _6\"></span>no derivados en los que incluye componentes de pasivo y de patrimonio simult\u00e1neamente.  Las <span class=\"_ _7\"> </span>obligaciones <span class=\"_ _7\"> </span>convertibles <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>un <span class=\"_ _7\"> </span>n\u00famero <span class=\"_ _8\"> </span>fijo <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>acciones <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>la <span class=\"_ _8\"> </span>Sociedad <span class=\"_ _8\"> </span>Dominante, <span class=\"_ _8\"> </span>a opci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>inversor <span class=\"_ _5\"></span>u <span class=\"_ _5\"></span>obligatoriamente <span class=\"_ _6\"></span>si <span class=\"_ _9\"></span>se <span class=\"_ _5\"></span>produce <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>eve<span class=\"_ _0\"></span>nto <span class=\"_ _5\"></span>futuro, <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>califican <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>un instrumento financiero compuesto. En <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _6\"></span>inicial, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>determinar\u00e1 <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>libros <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>componente <span class=\"_ _6\"></span>de pasivo, <span class=\"_ _3\"></span>medido <span class=\"_ _3\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>pasivo <span class=\"_ _1\"></span>sim<span class=\"_ _2\"></span>ilar <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>no <span class=\"_ _1\"></span>lleve <span class=\"_ _3\"></span>asociado <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>componente de <span class=\"_ _0\"></span>patrimonio, <span class=\"_ _0\"></span>pero <span class=\"_ _1\"></span>que incluya, e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>su caso, <span class=\"_ _1\"></span>los eventuales <span class=\"_ _0\"></span>elementos <span class=\"_ _0\"></span>derivados que <span class=\"_ _1\"></span>no sean <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e patrimonio. El <span class=\"_ _2\"></span>importe <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>libros <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>instrumento <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>patrimonio, <span class=\"_ _6\"></span>representado <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>op<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>conversi\u00f3n del <span class=\"_ _1\"></span>instrumento en <span class=\"_ _1\"></span>acciones <span class=\"_ _1\"></span>se determinar\u00e1<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>educiendo <span class=\"_ _1\"></span>el valor <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>pasivo <span class=\"_ _1\"></span>financiero del <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>razonable <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>instrumento <span class=\"_ _6\"></span>financiero <span class=\"_ _5\"></span>compuesto <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>su <span class=\"_ _6\"></span>conju<span class=\"_ _2\"></span>nto. <span class=\"_ _5\"></span>En <span class=\"_ _6\"></span>ning\u00fan <span class=\"_ _5\"></span>ca<span class=\"_ _0\"></span>so <span class=\"_ _6\"></span>se<span class=\"_ _2\"></span> producir\u00e1n p\u00e9rdidas ni ganancias en el reconocimiento inicial. Los <span class=\"_ _5\"></span>gastos <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>transacci\u00f3n <span class=\"_ _9\"></span>relativos <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>un <span class=\"_ _9\"></span>instrumento <span class=\"_ _5\"></span>financiero <span class=\"_ _9\"></span>compuesto <span class=\"_ _5\"></span>se distribuir\u00e1n <span class=\"_ _5\"></span>entre <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>componentes <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>pasivo <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>patrimonio, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>proporci\u00f3n <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>valoraci\u00f3n inicial de ambos componentes.  La <span class=\"_ _24\"> </span>separaci\u00f3n  de<span class=\"_ _0\"></span> <span class=\"_ _24\"> </span>los  componentes <span class=\"_ _24\"> </span>del  instrumento <span class=\"_ _24\"> </span>financiero <span class=\"_ _24\"> </span>compu<span class=\"_ _2\"></span>esto <span class=\"_ _1e\"> </span>efectuada <span class=\"_ _24\"> </span>en <span class=\"_ _1e\"> </span>el momento inicial no se revisar\u00e1 a lo largo de la vida de la operaci\u00f3n. Con posterior<span class=\"_ _0\"></span>idad, <span class=\"_ _0\"></span>el componente <span class=\"_ _1\"></span>de pasivo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>contabilizar\u00e1, c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>car\u00e1cter ge<span class=\"_ _0\"></span>neral, a<span class=\"_ _0\"></span>plicando e<span class=\"_ _0\"></span>l criterio del coste amortizado, y el componente de <span class=\"_ _2\"></span>patrimonio neto se reconocer\u00e1 en el ep\u00edgrafe \u201cOtros <span class=\"_ _2\"></span>instrumentos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>atrimonio <span class=\"_ _2\"></span>neto\u201d <span class=\"_ _2\"></span>incluido <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>fondos <span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span><span class=\"ff2\">opios <span class=\"_ _2\"></span>del<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>balance <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>ser\u00e1 </span>objeto de nueva valoraci\u00f3n. En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _1\"></span>en que <span class=\"_ _1\"></span>se produzca <span class=\"_ _1\"></span>la conversi\u00f3n, <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>sociedad dar\u00e1 <span class=\"_ _1\"></span>de baja <span class=\"_ _1\"></span>el componente <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>pasivo con abono a la partida de capital y, en su caso, a la prima de e<span class=\"_ _0\"></span>misi\u00f3n.<span class=\"_ _4b\"> </span>Baja de Activos Financieros Un <span class=\"_ _9\"></span>activo <span class=\"_ _9\"></span>financiero, <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>parte <span class=\"_ _9\"></span>del <span class=\"_ _7\"></span>mismo, <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>da <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>baja <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"></span>expiran <span class=\"_ _7\"></span>o <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>han <span class=\"_ _9\"></span>cedido <span class=\"_ _9\"></span>los derechos <span class=\"_ _1\"></span>cont<span class=\"_ _2\"></span>ractuales <span class=\"_ _0\"></span>sobre <span class=\"_ _1\"></span>los flujos de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>efectivo <span class=\"_ _1\"></span>del activo <span class=\"_ _1\"></span>financiero, y <span class=\"_ _1\"></span>se han <span class=\"_ _0\"></span>transferido <span class=\"_ _1\"></span>de manera sustancial los riesgos y beneficios inherentes a su propiedad.<span class=\"_ _4b\"> </span>Asimismo, la baja de activos fina<span class=\"_ _0\"></span>ncieros en aque<span class=\"_ _0\"></span>llas circunstancias en las que el Grupo re<span class=\"_ _0\"></span>tiene los <span class=\"_ _4\"> </span>derechos <span class=\"_ _8\"> </span>contractuales <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>recibir <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>flujos <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>efectivo, <span class=\"_ _4\"> </span>s\u00f3lo <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>produce <span class=\"_ _4\"> </span>cuando <span class=\"_ _8\"> </span>s<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>han<span class=\"_ _2\"></span> asumido <span class=\"_ _4\"> </span>obligaciones <span class=\"_ _8\"> </span>contractuales <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>determinan <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>pago <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>dichos <span class=\"_ _24\"> </span>f<span class=\"_ _2\"></span>lujos <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>uno <span class=\"_ _8\"> </span>o <span class=\"_ _4\"> </span>m\u00e1s perceptores y se cumplen los siguientes requisitos: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">El pago de los flujos de efectivo se encuentra condicionado a su cobro <span class=\"_ _0\"></span>previo;<span class=\"_ _4b\"> </span></span></span>\u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">El Grupo no puede proceder a la venta o pignoraci\u00f3n del activo financiero; y </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Los flujos de <span class=\"_ _2\"></span>efectivo cobrados en nombr<span class=\"_ _2\"></span>e de <span class=\"_ _2\"></span>los eventuales perceptores s<span class=\"_ _2\"></span>on remitidos<span class=\"_ _2\"></span> </span></span>sin <span class=\"_ _0\"></span>retraso <span class=\"_ _1\"></span>significativo, <span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>encontr\u00e1ndose capacitado <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>G<span class=\"_ _2\"></span>rupo <span class=\"_ _1\"></span>pa<span class=\"_ _2\"></span>ra <span class=\"_ _1\"></span>reinvertir los <span class=\"_ _1\"></span>flujos de efectivo. Se except\u00faa de la aplicaci\u00f3n de este criterio a las inversione<span class=\"_ _0\"></span>s en<span class=\"_ _2\"></span> efectivo o  equivalentes <span class=\"_ _7\"> </span>al <span class=\"_ _8\"> </span>efectivo <span class=\"_ _8\"> </span>efectuadas <span class=\"_ _7\"> </span>por <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _8\"> </span>durante <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>liquidaci\u00f3n comprendido e<span class=\"_ _0\"></span>ntre la <span class=\"_ _0\"></span>fecha de <span class=\"_ _0\"></span>cobro <span class=\"_ _0\"></span>y la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>de remisi\u00f3n <span class=\"_ _0\"></span>pactada <span class=\"_ _0\"></span>con los <span class=\"_ _0\"></span>perceptores eventuales, <span class=\"_ _23\"> </span>siempre <span class=\"_ _23\"> </span>que <span class=\"_ _23\"> </span>los <span class=\"_ _23\"> </span>intere<span class=\"_ _0\"></span>ses <span class=\"_ _23\"> </span>devengados <span class=\"_ _23\"> </span>se <span class=\"_ _23\"> </span>atribuyan <span class=\"_ _23\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>los <span class=\"_ _23\"> </span>eventuales perceptores. En aquellos casos en los que el Gru<span class=\"_ _0\"></span>po cede un activo financiero en su totalidad, pe<span class=\"_ _0\"></span>ro retiene el derecho <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>administraci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _7\"> </span>activo <span class=\"_ _9\"></span>financiero <span class=\"_ _7\"></span>a <span class=\"_ _9\"></span>cambio <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>una <span class=\"_ _7\"> </span>comisi\u00f3n, <span class=\"_ _7\"></span>se <span class=\"_ _9\"></span>reconoce <span class=\"_ _9\"></span>u<span class=\"_ _2\"></span>n activo <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>pasivo <span class=\"_ _1\"></span>correspondiente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>prestaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>servicio. <span class=\"_ _1\"></span>Si <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>contra<span class=\"_ _2\"></span>prestaci\u00f3n <span class=\"_ _3\"></span>recibida es <span class=\"_ _2\"></span>inferior <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>gastos <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>incurrir <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>consecuencia <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>prestaci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ervicio se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>reconoce un pa<span class=\"_ _0\"></span>sivo por <span class=\"_ _1\"></span>un importe <span class=\"_ _1\"></span>equivalente <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>las obligaciones c<span class=\"_ _0\"></span>ontra\u00eddas <span class=\"_ _1\"></span>valor<span class=\"_ _2\"></span>adas a<span class=\"_ _0\"></span> va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>razonable. Si <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>contraprestaci\u00f3n por <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>servicio <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>superior <span class=\"_ _1\"></span>a la <span class=\"_ _1\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>resultar\u00eda de <span class=\"_ _1\"></span>aplicar una<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>muneraci\u00f3n adecuada se reconoce un activo por los derechos de administraci\u00f3n.  En <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>transacciones <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>registra <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>baja <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>fin<span class=\"_ _2\"></span>anciero <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>totalidad, <span class=\"_ _2\"></span>los<span class=\"_ _2\"></span> activos <span class=\"_ _3\"></span>financieros <span class=\"_ _3\"></span>obtenidos <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>pasivos <span class=\"_ _3\"></span>financieros, <span class=\"_ _3\"></span>incluyendo <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>pasivos <span class=\"_ _1\"></span>correspondientes a los servicios de administraci\u00f3n incurridos, se registran a valor razonable. En <span class=\"_ _7\"></span>las <span class=\"_ _7\"> </span>transacciones <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>las <span class=\"_ _7\"> </span>que <span class=\"_ _7\"> </span>se <span class=\"_ _7\"> </span>registra <span class=\"_ _8\"> </span>la <span class=\"_ _7\"></span>baja <span class=\"_ _7\"> </span>par<span class=\"_ _2\"></span>cial <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _7\"> </span>activo <span class=\"_ _8\"> </span>financiero, <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>valor contable <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>activo <span class=\"_ _5\"></span>financiero <span class=\"_ _5\"></span>completo <span class=\"_ _5\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>asigna <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>parte <span class=\"_ _5\"></span>vendida <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _5\"></span>parte <span class=\"_ _5\"></span>mantenida, incluyendo <span class=\"_ _9\"></span>los <span class=\"_ _7\"> </span>activos <span class=\"_ _7\"> </span>correspondientes <span class=\"_ _7\"> </span>a <span class=\"_ _9\"></span>los <span class=\"_ _7\"> </span>s<span class=\"_ _2\"></span>ervicios <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>administraci\u00f3n, <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>proporci\u00f3n <span class=\"_ _7\"> </span>al valor razonable relativo de cada una de ellas. La <span class=\"_ _2\"></span>baja <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>activo <span class=\"_ _6\"></span>financiero <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _2\"></span>totalidad <span class=\"_ _6\"></span>implica <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>resultados <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la diferencia <span class=\"_ _2\"></span>existente <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>s<span class=\"_ _2\"></span>uma <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _5\"></span>contra<span class=\"_ _0\"></span>prestaci\u00f3n <span class=\"_ _6\"></span>recibida, <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>eta <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e gastos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>transacci\u00f3n, <span class=\"_ _5\"></span>incluy\u00e9ndose <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>activos <span class=\"_ _9\"></span>obtenidos <span class=\"_ _5\"></span>o <span class=\"_ _9\"></span>pasivos <span class=\"_ _9\"></span>asumidos <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>cualquier p\u00e9rdida o ga<span class=\"_ _0\"></span>nancia diferida en <span class=\"_ _0\"></span>otro resultado global, sa<span class=\"_ _0\"></span>lvo para <span class=\"_ _0\"></span>los instrumentos de patrimonio designados a valor razonable con cambios en otro resultado global. Los <span class=\"_ _2\"></span>criterios <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>reconoci<span class=\"_ _2\"></span>miento <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>baja <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>activos <span class=\"_ _6\"></span>financieros <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>operaciones <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>el<span class=\"_ _2\"></span> Grupo, <span class=\"_ _3\"></span>ni <span class=\"_ _1\"></span>cede <span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>retiene <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>manera <span class=\"_ _1\"></span>sustancial <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>iesgos <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>beneficios <span class=\"_ _1\"></span>inherentes <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>propiedad se basan en el an\u00e1lisis del grado de control mantenido. De esta forma: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Si <span class=\"_ _2\"></span>el Grupo <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>retenido <span class=\"_ _2\"></span>el control, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>de b<span class=\"_ _2\"></span>aja <span class=\"_ _2\"></span>el a<span class=\"_ _2\"></span>ctivo financiero <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconocen </span></span>de <span class=\"_ _1e\"> </span>forma <span class=\"_ _24\"> </span>s<span class=\"_ _2\"></span>eparada,  c<span class=\"_ _0\"></span>omo  activos <span class=\"_ _24\"> </span>o  pasivos, <span class=\"_ _24\"> </span>cualesquiera  derechos <span class=\"_ _24\"> </span>u  obligaciones creados o retenidos por efecto de la cesi\u00f3n.  \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Si <span class=\"_ _23\"> </span>se <span class=\"_ _1d\"> </span>ha <span class=\"_ _23\"> </span>retenido <span class=\"_ _23\"> </span>el <span class=\"_ _23\"> </span>control, <span class=\"_ _23\"> </span>contin\u00faa<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>reconociendo <span class=\"_ _1d\"> </span>el <span class=\"_ _23\"> </span>activo <span class=\"_ _23\"> </span>financiero <span class=\"_ _23\"> </span>por <span class=\"_ _23\"> </span>e<span class=\"_ _0\"></span>l </span></span>compromiso <span class=\"_ _1c\"> </span>continuo <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>Grupo <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>mismo <span class=\"_ _1c\"> </span>y <span class=\"_ _1c\"> </span>registra <span class=\"_ _1c\"> </span>un <span class=\"_ _1c\"> </span>pasivo <span class=\"_ _1c\"> </span>asociado. <span class=\"_ _1c\"> </span>El<span class=\"_ _2\"></span> compromiso <span class=\"_ _1c\"> </span>continuo <span class=\"_ _1c\"> </span>en  el <span class=\"_ _1c\"> </span>activo <span class=\"_ _1c\"> </span>financiero <span class=\"_ _1c\"> </span>se  determina <span class=\"_ _1c\"> </span>por <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>importe <span class=\"_ _1c\"> </span>de  su<span class=\"_ _2\"></span> exposici\u00f3n <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>cambios <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>v<span class=\"_ _2\"></span>alor <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>dicho <span class=\"_ _5\"></span>activo. <span class=\"_ _5\"></span>El <span class=\"_ _5\"></span>activo <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>pasivo <span class=\"_ _9\"></span>asociado <span class=\"_ _5\"></span>se<span class=\"_ _4b\"> </span>valora <span class=\"_ _1\"></span>en funci\u00f3n de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los derec<span class=\"_ _0\"></span>hos y <span class=\"_ _1\"></span>obligaciones que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>reconocido. El <span class=\"_ _1\"></span>pasivo asociado se<span class=\"_ _0\"></span> reconoce <span class=\"_ _0\"></span>de forma <span class=\"_ _0\"></span>que el <span class=\"_ _1\"></span>valor contable del activo y <span class=\"_ _1\"></span>del pasivo asociado es igual <span class=\"_ _1\"></span>al coste <span class=\"_ _1\"></span>amortizado de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>los derechos <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>obligaciones <span class=\"_ _0\"></span>retenidos <span class=\"_ _1\"></span>por el <span class=\"_ _1\"></span>Grupo, cuando el <span class=\"_ _3\"></span>activo <span class=\"_ _3\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>valora <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>coste <span class=\"_ _3\"></span>amortizado <span class=\"_ _3\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _3\"></span>derechos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>obligaciones mantenidos <span class=\"_ _4\"> </span>por <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>Grupo, <span class=\"_ _4\"> </span>si <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>activo <span class=\"_ _8\"> </span>se <span class=\"_ _4\"> </span>valora <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>valor <span class=\"_ _8\"> </span>razonable. <span class=\"_ _4\"> </span>El <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"> </span>sigue reconociendo <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>ingresos <span class=\"_ _1\"></span>derivados <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>medida <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>compromiso<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>continuo y los gastos derivados del pasivo asociado.<span class=\"_ _4b\"> </span>Las <span class=\"_ _7\"> </span>vari<span class=\"_ _2\"></span>aciones <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>el <span class=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>razonable <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>a<span class=\"_ _2\"></span>ctivo <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>pasivo <span class=\"_ _8\"> </span>asociado, <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>reconocen<span class=\"_ _2\"></span> consistentemente <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>resultados <span class=\"_ _9\"></span>o <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>patrimonio, <span class=\"_ _9\"></span>siguiendo <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>criterios <span class=\"_ _9\"></span>generales <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e reconocimiento expuestos anteriormente y no se deben compensar. Las <span class=\"_ _3\"></span>transacciones <span class=\"_ _3\"></span>en <span class=\"_ _1\"></span>las <span class=\"_ _3\"></span>q<span class=\"_ _2\"></span>ue <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _1\"></span>retiene <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>manera <span class=\"_ _3\"></span>sustancial <span class=\"_ _1\"></span>todos <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>riesgos <span class=\"_ _1\"></span>y <span class=\"_ _3\"></span>beneficios inherentes <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>propiedad <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>activo <span class=\"_ _1\"></span>financiero <span class=\"_ _3\"></span>cedido <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>registran <span class=\"_ _3\"></span>medi<span class=\"_ _2\"></span>ante <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>reconocimiento<span class=\"_ _2\"></span> en cue<span class=\"_ _0\"></span>ntas de pasivo de<span class=\"_ _0\"></span> la contrapre<span class=\"_ _0\"></span>staci\u00f3n recibida. Los <span class=\"_ _0\"></span>gastos de la <span class=\"_ _0\"></span>transacci\u00f3n se reconocen en resultados siguiendo el m\u00e9todo del tipo de inter\u00e9s efectivo.  El Grupo <span class=\"_ _0\"></span>aplica el cr<span class=\"_ _0\"></span>iterio de precio <span class=\"_ _0\"></span>medio ponderado pa<span class=\"_ _0\"></span>ra valorar <span class=\"_ _0\"></span>y dar de baja <span class=\"_ _1\"></span>el coste de los instrumentos de patrimonio que forman parte de cartera<span class=\"_ _0\"></span>s homog\u00e9neas y que tienen los mismos derechos, <span class=\"_ _4\"> </span>s<span class=\"_ _2\"></span>alvo <span class=\"_ _24\"> </span>que <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>pueda <span class=\"_ _24\"> </span>identificar <span class=\"_ _24\"> </span>claramente <span class=\"_ _24\"> </span>los <span class=\"_ _1e\"> </span>instrumentos  ve<span class=\"_ _0\"></span>ndidos <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>coste individualizado <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _7\"> </span>mi<span class=\"_ _2\"></span>smos. <span class=\"_ _7\"> </span>Para <span class=\"_ _8\"> </span>los <span class=\"_ _7\"> </span>inst<span class=\"_ _2\"></span>rumentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>deuda, <span class=\"_ _7\"> </span>dete<span class=\"_ _2\"></span>rmina <span class=\"_ _7\"> </span>el <span class=\"_ _8\"> </span>coste <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>nivel individual <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>colectivo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>consistente <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>unidad <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>cuenta <span class=\"_ _6\"></span>utilizada <span class=\"_ _6\"></span>para <span class=\"_ _2\"></span>determinar el deterioro de valor.<span class=\"_ _4b\"> </span>Baja de Pasivos Financieros Un pasivo financiero se da de baja cuando se extingue la obligaci\u00f3n corre<span class=\"_ _0\"></span>spondiente.  La <span class=\"_ _6\"></span>diferencia <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>libros <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>pasivo <span class=\"_ _2\"></span>financiero <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>part<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>mi<span class=\"_ _2\"></span>smo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>ha<span class=\"_ _1\"></span> dado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>baja <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>contra<span class=\"_ _0\"></span>prestaci\u00f3n <span class=\"_ _6\"></span>pagada, <span class=\"_ _6\"></span>incluidos <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>costes <span class=\"_ _2\"></span>de <span class=\"_ _5\"></span>tra<span class=\"_ _0\"></span>nsacci\u00f3n <span class=\"_ _6\"></span>atribuibles, <span class=\"_ _6\"></span>as\u00ed como <span class=\"_ _1\"></span>cualquier <span class=\"_ _0\"></span>activo <span class=\"_ _1\"></span>cedido dife<span class=\"_ _0\"></span>rente <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>efectivo, <span class=\"_ _1\"></span>o pasivo <span class=\"_ _1\"></span>asumido, se<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>reconoce <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>cuent<span class=\"_ _2\"></span>a de p\u00e9rdidas y ganancias consolidada del ejercicio en que tiene lugar.<span class=\"_ _4b\"> </span>Deterioro de valor El Grupo recono<span class=\"_ _2\"></span>ce en res<span class=\"_ _2\"></span>ultados una correcci\u00f3n <span class=\"_ _2\"></span>de valor <span class=\"_ _2\"></span>por p\u00e9rdidas <span class=\"_ _2\"></span>crediticias esperadas de<span class=\"_ _2\"></span> los <span class=\"_ _8\"> </span>activos <span class=\"_ _8\"> </span>financieros <span class=\"_ _8\"> </span>valorados <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>coste <span class=\"_ _4\"> </span>amortizado, <span class=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>razonable <span class=\"_ _8\"> </span>co<span class=\"_ _2\"></span>n <span class=\"_ _8\"> </span>cambios <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>otro resultado <span class=\"_ _6\"></span>global, <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>cobra<span class=\"_ _0\"></span>r <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>arrendamientos, <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>contrato, <span class=\"_ _6\"></span>compromisos de pr\u00e9stamo y garant\u00edas financiera<span class=\"_ _0\"></span>s. Para los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>financieros <span class=\"_ _2\"></span>valorados <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>razonable con<span class=\"_ _2\"></span> cambios <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>otro <span class=\"_ _2\"></span>resultado <span class=\"_ _2\"></span>global, la <span class=\"_ _4\"> </span>p\u00e9rdida <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>cr\u00e9dito <span class=\"_ _24\"> </span>esperada <span class=\"_ _24\"> </span>se <span class=\"_ _4\"> </span>r<span class=\"_ _2\"></span>econoce <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>otro <span class=\"_ _24\"> </span>resultado <span class=\"_ _4\"> </span>global <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>no <span class=\"_ _24\"> </span>reduce <span class=\"_ _24\"> </span>el <span class=\"_ _4\"> </span>valor<span class=\"_ _2\"></span> razonable de los activos. El <span class=\"_ _9\"></span>Grupo <span class=\"_ _7\"> </span>valora <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>cada <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cierre <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>corr<span class=\"_ _2\"></span>ecci\u00f3n <span class=\"_ _9\"></span>valorativa <span class=\"_ _7\"> </span>en <span class=\"_ _7\"></span>un <span class=\"_ _7\"> </span>importe <span class=\"_ _7\"></span>igual <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>las p\u00e9rdidas <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _1\"></span>esperadas e<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>los siguientes <span class=\"_ _1\"></span>doce <span class=\"_ _0\"></span>meses, <span class=\"_ _1\"></span>para los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _0\"></span>para <span class=\"_ _1\"></span>los<span class=\"_ _2\"></span> que <span class=\"_ _20\"> </span>el <span class=\"_ _20\"> </span>riesgo <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>cr\u00e9dito <span class=\"_ _20\"> </span>no <span class=\"_ _20\"> </span>ha <span class=\"_ _20\"> </span>aumentado <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>forma <span class=\"_ _23\"> </span>signi<span class=\"_ _2\"></span>ficativa <span class=\"_ _20\"> </span>desde <span class=\"_ _20\"> </span>la <span class=\"_ _20\"> </span>fecha <span class=\"_ _20\"> </span>de reconocimiento <span class=\"_ _2\"></span>inicial <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span>considera <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>financiero <span class=\"_ _2\"></span>ya no ha aumentado de forma significativa. El Grupo <span class=\"_ _2\"></span>valora <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>fecha de <span class=\"_ _2\"></span>cierre, <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>el riesgo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cr\u00e9dito <span class=\"_ _2\"></span>de un <span class=\"_ _2\"></span>instr<span class=\"_ _2\"></span>umento considerado<span class=\"_ _2\"></span> individualmente o <span class=\"_ _0\"></span>un grupo de <span class=\"_ _0\"></span>instrumentos considerados <span class=\"_ _0\"></span>de forma colectiva ha<span class=\"_ _0\"></span> aumentado <span class=\"_ _0\"></span>de<span class=\"_ _4b\"> </span>forma significativa desde el reconocimiento inicial. Al <span class=\"_ _1\"></span>evaluar <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>ara <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>instrumento <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>grupo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ins<span class=\"_ _2\"></span>trumentos, <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>ri<span class=\"_ _2\"></span>esgo <span class=\"_ _3\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>aumentado de <span class=\"_ _3\"></span>forma <span class=\"_ _3\"></span>significativa, <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _1\"></span>utiliza <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>cambio <span class=\"_ _3\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>riesgo <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>impago <span class=\"_ _3\"></span>que <span class=\"_ _1\"></span>va <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>ocurrir <span class=\"_ _1\"></span>durante toda <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>vida <span class=\"_ _9\"></span>esperada <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>inst<span class=\"_ _2\"></span>rumento, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>lugar <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>cambio <span class=\"_ _5\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _9\"></span>p\u00e9rdidas <span class=\"_ _5\"></span>de cr\u00e9dito esperadas. Por ello, el Grupo eval\u00faa el cambio en el riesgo de impago en cada fecha de cierre comparado con el reconocimiento inicial.<span class=\"_ _4b\"> </span>Al <span class=\"_ _1\"></span>evaluar <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>existe <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>aumento <span class=\"_ _1\"></span>significativo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>riesgo <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito, <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>conside<span class=\"_ _2\"></span>ra toda la informaci\u00f3n prospectiva razonable y soportable, e<span class=\"_ _0\"></span>n concreto: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Calificaciones de riesgo de cr\u00e9dito internas y externas; </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Cambios <span class=\"_ _0\"></span>adversos <span class=\"_ _1\"></span>actuales o <span class=\"_ _1\"></span>esperados <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>el negocio, <span class=\"_ _1\"></span>condiciones financieras <span class=\"_ _1\"></span>o </span></span>econ\u00f3micas <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>puedan <span class=\"_ _5\"></span>provocar <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>cambio <span class=\"_ _5\"></span>significativo <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>capa<span class=\"_ _0\"></span>cidad <span class=\"_ _5\"></span>del prestatario de cumplir con sus obligaciones; \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Cambios <span class=\"_ _1\"></span>significativos <span class=\"_ _1\"></span>actuales <span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>esperados <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los re<span class=\"_ _0\"></span>sultados <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>explotaci\u00f3n <span class=\"_ _1\"></span>del </span></span>prestatario; \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Aumentos significativos del riesgo de cr\u00e9dito en otros instrumentos financieros </span></span>del mismo prestatario; \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Cambios significativos en <span class=\"_ _2\"></span>el valor de la <span class=\"_ _2\"></span>garant\u00eda que soporta <span class=\"_ _2\"></span>la obligaci\u00f3n <span class=\"_ _2\"></span>o en </span></span>la calidad de las garant\u00edas o mejoras de cr\u00e9<span class=\"_ _0\"></span>dito de un tercero; \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Informaci\u00f3n  macroecon\u00f3mica  como  tipos  de  inter\u00e9s,  crecimiento,  tasas  de<span class=\"_ _2\"></span> </span></span>desempleo, <span class=\"_ _2\"></span>PIB <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>zo<span class=\"_ _2\"></span>na <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>regi\u00f3n, <span class=\"_ _2\"></span>precios <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>mercado <span class=\"_ _2\"></span>inmobiliario <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>rentas de alquiler.<span class=\"fs0\"> </span>Si un instrumento o un gr<span class=\"_ _0\"></span>upo de instrumentos han <span class=\"_ _0\"></span>experimentado un aumento significativo del<span class=\"_ _0\"></span> riesgo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _2\"></span>desde <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _2\"></span>inicial, <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>p\u00e9rdida <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>cr\u00e9dito <span class=\"_ _6\"></span>esperada <span class=\"_ _2\"></span>cubre <span class=\"_ _6\"></span>toda <span class=\"_ _2\"></span>la vida <span class=\"_ _3\"></span>esperada <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>instrumento. <span class=\"_ _1\"></span>Para <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _3\"></span>adquirid<span class=\"_ _2\"></span>os <span class=\"_ _3\"></span>u <span class=\"_ _1\"></span>originados <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>p\u00e9rdidas<span class=\"_ _2\"></span> incurridas, <span class=\"_ _1\"></span>el Grupo s\u00f3lo <span class=\"_ _1\"></span>reconoce en <span class=\"_ _1\"></span>cada fecha <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e c<span class=\"_ _0\"></span>ierre <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>cambios <span class=\"_ _0\"></span>positivos o <span class=\"_ _1\"></span>negativos en las <span class=\"_ _6\"></span>expectativas <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>desde <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>r<span class=\"_ _2\"></span>econocimiento <span class=\"_ _6\"></span>inicial <span class=\"_ _2\"></span>como <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>ganancia por <span class=\"_ _9\"></span>deterioro <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>valor, <span class=\"_ _9\"></span>i<span class=\"_ _2\"></span>ndependientemente <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>que <span class=\"_ _7\"> </span>la <span class=\"_ _7\"></span>ganancia <span class=\"_ _9\"></span>supere <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>valor <span class=\"_ _7\"></span>inicialmente estimado de la p\u00e9rdida de cr\u00e9dito incurrida. Para <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>financieros <span class=\"_ _9\"></span>renegociados <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>modificados <span class=\"_ _9\"></span>y <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>no <span class=\"_ _9\"></span>han <span class=\"_ _5\"></span>implicado <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>baja <span class=\"_ _5\"></span>del activo <span class=\"_ _24\"> </span>financiero <span class=\"_ _24\"> </span>original, <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>Grupo <span class=\"_ _24\"> </span>eval\u00faa <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>aumento <span class=\"_ _24\"> </span>signi<span class=\"_ _2\"></span>ficativo <span class=\"_ _4\"> </span>del <span class=\"_ _1e\"> </span>riesgo <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>cr\u00e9dito comparando <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>impago <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ierre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>nu<span class=\"_ _2\"></span>evas <span class=\"_ _6\"></span>condiciones con <span class=\"_ _1\"></span>el rie<span class=\"_ _0\"></span>sgo <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>im<span class=\"_ _2\"></span>pago <span class=\"_ _1\"></span>en la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de reconocimiento <span class=\"_ _1\"></span>inicial, <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _1\"></span>las condiciones <span class=\"_ _1\"></span>originales. El <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>s\u00f3lo <span class=\"_ _2\"></span>considera <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cr\u00e9dito <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _2\"></span>financieros modificados <span class=\"_ _2\"></span>no se <span class=\"_ _3\"></span>deben <span class=\"_ _3\"></span>estimar <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>lo <span class=\"_ _1\"></span>larg<span class=\"_ _2\"></span>o <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>vida <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>instrumen<span class=\"_ _2\"></span>to, <span class=\"_ _3\"></span>cuando <span class=\"_ _1\"></span>existe <span class=\"_ _3\"></span>evidencia <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>cumplimiento de las obligaciones modificadas por el prestatario. Si <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>activo <span class=\"_ _8\"> </span>financiero <span class=\"_ _8\"> </span>modificado <span class=\"_ _8\"> </span>ha <span class=\"_ _8\"> </span>im<span class=\"_ _2\"></span>plicado <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>baja <span class=\"_ _4\"> </span>del <span class=\"_ _8\"> </span>activo <span class=\"_ _8\"> </span>financiero <span class=\"_ _8\"> </span>anterior <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>el reconocimiento <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>uno <span class=\"_ _6\"></span>nuevo, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>determina <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>cr\u00e9dito <span class=\"_ _6\"></span>esperadas <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>dicho momento. <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>estos <span class=\"_ _1\"></span>efectos, <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>etermina <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _3\"></span>espe<span class=\"_ _2\"></span>radas <span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>pr\u00f3ximos<span class=\"_ _2\"></span> doce meses, salvo que el activo financiero se origine con p\u00e9rdidas incurridas.<span class=\"_ _4b\"> </span>No obstante, lo <span class=\"_ _2\"></span>anterior, el Grupo reconoce la p\u00e9<span class=\"_ _2\"></span>rdida de cr\u00e9dito esperada <span class=\"_ _2\"></span>durante toda la vida<span class=\"_ _2\"></span> del <span class=\"_ _24\"> </span>instrumento <span class=\"_ _24\"> </span>para <span class=\"_ _24\"> </span>deudores <span class=\"_ _24\"> </span>comerciales <span class=\"_ _4\"> </span>o <span class=\"_ _1e\"> </span>activos <span class=\"_ _24\"> </span>por <span class=\"_ _24\"> </span>contrato <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>cuentas <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>cobrar <span class=\"_ _24\"> </span>por arrendamientos. El <span class=\"_ _7\"> </span>Grupo <span class=\"_ _7\"> </span>determina <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _7\"> </span>esperadas <span class=\"_ _7\"></span>considerando <span class=\"_ _7\"></span>el <span class=\"_ _7\"> </span>importe <span class=\"_ _7\"> </span>insesgado <span class=\"_ _7\"> </span>y ponderado <span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>desenlaces <span class=\"_ _6\"></span>posibles, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>inter\u00e9s <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>inter\u00e9s <span class=\"_ _6\"></span>efectivo ajustado <span class=\"_ _1\"></span>por e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>riesgo de <span class=\"_ _1\"></span>cr\u00e9dito origina<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>e informaci\u00f3n <span class=\"_ _1\"></span>razonable <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>s<span class=\"_ _2\"></span>oportable <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>encuentra<span class=\"_ _4b\"> </span>disponible <span class=\"_ _3\"></span>sin <span class=\"_ _1\"></span>esfuerzos <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>costes <span class=\"_ _3\"></span>no <span class=\"_ _1\"></span>justificados <span class=\"_ _3\"></span>sobre <span class=\"_ _1\"></span>los <span class=\"_ _3\"></span>acontecimientos <span class=\"_ _1\"></span>pasados, <span class=\"_ _3\"></span>condiciones actuales y proyecciones de las condiciones econ\u00f3micas futuras. El <span class=\"_ _2\"></span>plazo <span class=\"_ _6\"></span>m\u00e1ximo <span class=\"_ _2\"></span>considerado <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>medir <span class=\"_ _2\"></span>las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cr\u00e9dit<span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>esperadas <span class=\"_ _2\"></span>es <span class=\"_ _6\"></span>el tiempo  contrac<span class=\"_ _0\"></span>tual,  incluyendo <span class=\"_ _24\"> </span>las  opciones  de <span class=\"_ _1e\"> </span>renovaci\u00f3n <span class=\"_ _1e\"> </span>durante  e<span class=\"_ _0\"></span>l  que  el <span class=\"_ _24\"> </span>Grupo  est\u00e1 expuesto al riesgo de cr\u00e9dito. Sin embargo, el Grupo determina las p\u00e9rdidas de cr\u00e9dito durante el <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>encuentra <span class=\"_ _3\"></span>expuest<span class=\"_ _2\"></span>o <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito no se <span class=\"_ _0\"></span>mitigar\u00edan por <span class=\"_ _0\"></span>las a<span class=\"_ _0\"></span>cciones de<span class=\"_ _0\"></span> gesti\u00f3n <span class=\"_ _0\"></span>del riesgo de<span class=\"_ _0\"></span> cr\u00e9<span class=\"_ _0\"></span>dito, aunque <span class=\"_ _0\"></span>dicho periodo <span class=\"_ _1\"></span>exceda del <span class=\"_ _1c\"> </span>periodo <span class=\"_ _1c\"> </span>m\u00e1ximo <span class=\"_ _1d\"> </span>contractual, <span class=\"_ _1c\"> </span>para <span class=\"_ _1c\"> </span>los <span class=\"_ _1d\"> </span>instrumentos <span class=\"_ _1d\"> </span>que <span class=\"_ _1c\"> </span>incluyen <span class=\"_ _1c\"> </span>un <span class=\"_ _1d\"> </span>pr\u00e9stamo <span class=\"_ _1c\"> </span>y <span class=\"_ _1d\"> </span>un compromiso <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>dispuesto <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>pacidad <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>exigir <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>reembolso <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>cancelar <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>compromiso <span class=\"_ _6\"></span>no limitar\u00edan el riesgo de cr\u00e9dito del Grupo al periodo contractual de preaviso. Las <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cr\u00e9dito <span class=\"_ _2\"></span>esperadas <span class=\"_ _6\"></span>representan la <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>iferencia <span class=\"_ _2\"></span>entre <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>flujos <span class=\"_ _2\"></span>contractuales <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>los esperados, tanto en importe, como en plazo.  Si el a<span class=\"_ _0\"></span>ctivo financier<span class=\"_ _0\"></span>o se encuentra <span class=\"_ _0\"></span>garantizado, <span class=\"_ _0\"></span>el c\u00e1lculo <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>p\u00e9rdidas crediticias <span class=\"_ _0\"></span>considera los <span class=\"_ _2\"></span>flujos <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>podr\u00edan <span class=\"_ _2\"></span>result<span class=\"_ _2\"></span>ar de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>adjudicaci\u00f3n, <span class=\"_ _2\"></span>netos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>costes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>adjudicaci\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>venta, descontados <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>tipo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>inter\u00e9s <span class=\"_ _6\"></span>ef<span class=\"_ _2\"></span>ectivo <span class=\"_ _5\"></span>original. <span class=\"_ _5\"></span>En <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>medida <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>activo <span class=\"_ _5\"></span>financ<span class=\"_ _0\"></span>iero <span class=\"_ _5\"></span>no estuviera <span class=\"_ _6\"></span>garantizado, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>aplica <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>mismos <span class=\"_ _6\"></span>criterios <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>partir <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>momento <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _2\"></span>que <span class=\"_ _5\"></span>la adjudicaci\u00f3n se considere probable. La <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>re<span class=\"_ _2\"></span>conocimiento <span class=\"_ _6\"></span>inicial <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>compromi<span class=\"_ _2\"></span>sos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>garant\u00edas <span class=\"_ _5\"></span>financieras <span class=\"_ _2\"></span>es <span class=\"_ _5\"></span>la fecha en la que el Grupo se convierte en parte irrevoca<span class=\"_ _0\"></span>ble del compromiso. Para <span class=\"_ _5\"></span>compromisos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>pr<span class=\"_ _2\"></span>\u00e9stamo, <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>consid<span class=\"_ _2\"></span>era <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>cambios <span class=\"_ _5\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>rie<span class=\"_ _2\"></span>sgo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>impago <span class=\"_ _9\"></span>del pr\u00e9stamo <span class=\"_ _2\"></span>vinculado<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>compromiso <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>inter\u00e9s <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>financiero <span class=\"_ _6\"></span>que surge <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>compromiso. <span class=\"_ _2\"></span>P<span class=\"_ _2\"></span>ara <span class=\"_ _2\"></span>compromisos <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>pr\u00e9stamo <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>dispuestos, <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>p\u00e9rdid<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _2\"></span>es el <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>actual <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>diferenc<span class=\"_ _0\"></span>ia <span class=\"_ _5\"></span>entre <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>flujos <span class=\"_ _5\"></span>contractuales <span class=\"_ _5\"></span>exigibles <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>Grupo <span class=\"_ _6\"></span>si <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>tenedor dispone <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>pr\u00e9stamo <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>espera <span class=\"_ _1\"></span>recibir <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>mismo. <span class=\"_ _1\"></span>Las <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9dito en <span class=\"_ _0\"></span>este caso, <span class=\"_ _1\"></span>se determinan <span class=\"_ _0\"></span>de for<span class=\"_ _0\"></span>ma consistente con <span class=\"_ _1\"></span>el plazo espe<span class=\"_ _0\"></span>rado de <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _0\"></span>p\u00e9rdidas, e<span class=\"_ _0\"></span>s decir durante un plazo de doce meses o toda la vida del compromiso.  Para <span class=\"_ _7\"> </span>las <span class=\"_ _8\"> </span>g<span class=\"_ _2\"></span>arant\u00edas <span class=\"_ _8\"> </span>financieras, <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _8\"> </span>conside<span class=\"_ _2\"></span>ra <span class=\"_ _7\"> </span>los <span class=\"_ _4\"> </span>cambios <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>rie<span class=\"_ _2\"></span>sgo <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>impago <span class=\"_ _8\"> </span>del deudor. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>Grupo de<span class=\"_ _0\"></span>termina las <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>\u00e9rdidas <span class=\"_ _0\"></span>de cr\u00e9dito, <span class=\"_ _1\"></span>como los pa<span class=\"_ _0\"></span>gos esperados <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>reembolsar al <span class=\"_ _1\"></span>tenedor <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>las p\u00e9rdidas <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>incurre, <span class=\"_ _0\"></span>menos <span class=\"_ _1\"></span>cualquier <span class=\"_ _1\"></span>im<span class=\"_ _2\"></span>porte que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo e<span class=\"_ _0\"></span>spera recibir <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>tenedor, <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>deudor <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>cualquier <span class=\"_ _5\"></span>tercero. <span class=\"_ _9\"></span>A <span class=\"_ _9\"></span>estos <span class=\"_ _9\"></span>efectos, <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>considera <span class=\"_ _5\"></span>el importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>primas <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>cobrar <span class=\"_ _5\"></span>cuando <span class=\"_ _5\"></span>\u00e9stas <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>cobran <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>plazos. <span class=\"_ _5\"></span>Si <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>act<span class=\"_ _2\"></span>ivo <span class=\"_ _5\"></span>est\u00e1 <span class=\"_ _5\"></span>totalmente garantizado, <span class=\"_ _0\"></span>la estimaci\u00f3n de <span class=\"_ _0\"></span>la p\u00e9rdida<span class=\"_ _0\"></span> de <span class=\"_ _1\"></span>c<span class=\"_ _2\"></span>r\u00e9dito ser\u00eda consistente <span class=\"_ _1\"></span>con las estimaciones de <span class=\"_ _0\"></span>las p\u00e9rdidas de cr\u00e9dito del activo sujeto a la garant\u00eda. Para <span class=\"_ _6\"></span>garant\u00edas <span class=\"_ _5\"></span>financieras <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>compromisos <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>cr\u00e9dito, <span class=\"_ _5\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>puede <span class=\"_ _5\"></span>determina<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>el tipo de<span class=\"_ _0\"></span> inte<span class=\"_ _0\"></span>r\u00e9s efec<span class=\"_ _0\"></span>tivo de <span class=\"_ _1\"></span>forma fiable, el <span class=\"_ _1\"></span>Grupo aplica un <span class=\"_ _1\"></span>tipo de inter\u00e9<span class=\"_ _0\"></span>s de <span class=\"_ _0\"></span>mercado, a<span class=\"_ _0\"></span>justado por riesgos no considerados en los flujos descontados. Para <span class=\"_ _1\"></span>compromisos <span class=\"_ _1\"></span>de cr\u00e9dito <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>garant\u00edas <span class=\"_ _1\"></span>financieras, <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _1\"></span>esperada <span class=\"_ _1\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>reconoce<span class=\"_ _4b\"> </span>como <span class=\"_ _5\"></span>una <span class=\"_ _6\"></span>p<span class=\"_ _2\"></span>rovisi\u00f3n. <span class=\"_ _5\"></span>Si <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>instrumento <span class=\"_ _5\"></span>financiero <span class=\"_ _5\"></span>incluye <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>pr\u00e9stamo <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>compromiso <span class=\"_ _6\"></span>no<span class=\"_ _2\"></span> dispuesto y <span class=\"_ _1\"></span>el Grupo <span class=\"_ _1\"></span>no puede identificar <span class=\"_ _1\"></span>separadamente la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>de cr\u00e9<span class=\"_ _0\"></span>dito atribuible <span class=\"_ _1\"></span>a cada componente, <span class=\"_ _2\"></span>las <span class=\"_ _6\"></span>p\u00e9rdida<span class=\"_ _2\"></span>s <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>cr<span class=\"_ _2\"></span>\u00e9dito <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>compro<span class=\"_ _2\"></span>miso <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _2\"></span>conjunta<span class=\"_ _2\"></span>mente <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>del activo financ<span class=\"_ _0\"></span>iero. Si las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>de cr\u00e9dito <span class=\"_ _0\"></span>exceden del valor <span class=\"_ _0\"></span>contable del <span class=\"_ _0\"></span>activo financ<span class=\"_ _0\"></span>iero, el exceso se reconoce como una provisi\u00f3n.<span class=\"_ _4b\"> </span>Para cuentas a<span class=\"_ _0\"></span> cobrar por arrendamientos, el Gru<span class=\"_ _0\"></span>po determina las p\u00e9rdidas de cr\u00e9<span class=\"_ _0\"></span>dito de forma<span class=\"_ _4b\"> </span>consistente <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>flujos <span class=\"_ _2\"></span>utilizados <span class=\"_ _6\"></span>para <span class=\"_ _2\"></span>medir <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>cuentas <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>cobrar. <span class=\"_ _2\"></span>A <span class=\"_ _6\"></span>estos <span class=\"_ _6\"></span>efectos <span class=\"_ _2\"></span>utiliza <span class=\"_ _6\"></span>el tipo de inter\u00e9s impl\u00edcito del contrato. El <span class=\"_ _6\"></span>Grupo <span class=\"_ _5\"></span>ha <span class=\"_ _6\"></span>determinado <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>deterioro <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>efe<span class=\"_ _0\"></span>ctivo <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>equivalentes <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>efec<span class=\"_ _0\"></span>tivo <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>las p\u00e9rdidas <span class=\"_ _9\"></span>crediticias <span class=\"_ _9\"></span>esperadas <span class=\"_ _9\"></span>durante <span class=\"_ _7\"></span>los <span class=\"_ _9\"></span>pr\u00f3ximos <span class=\"_ _7\"> </span>doce <span class=\"_ _9\"></span>meses. <span class=\"_ _9\"></span>El <span class=\"_ _9\"></span>G<span class=\"_ _2\"></span>rupo <span class=\"_ _9\"></span>considera <span class=\"_ _9\"></span>que <span class=\"_ _7\"></span>el efectivo <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>equivalentes <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>efectivo <span class=\"_ _3\"></span>tienen <span class=\"_ _1\"></span>riesgo <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _3\"></span>bajo <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>acuerdo <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>las <span class=\"_ _3\"></span>calificaciones crediticias <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _8\"> </span>entidades <span class=\"_ _7\"></span>financieras <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _9\"></span>q<span class=\"_ _2\"></span>ue <span class=\"_ _9\"></span>se <span class=\"_ _7\"> </span>encuentra <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>epositado <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>efectivo <span class=\"_ _7\"></span>o <span class=\"_ _9\"></span>los dep\u00f3sitos. Emisi\u00f3n <span class=\"_ _2c\"> </span>y <span class=\"_ _2d\"> </span>adquisici\u00f3n <span class=\"_ _2c\"> </span>de <span class=\"_ _2c\"> </span>instrumentos <span class=\"_ _2c\"> </span>de <span class=\"_ _2c\"> </span>patrimonio <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>instrumentos <span class=\"_ _2c\"> </span>financieros <span class=\"_ _2c\"> </span>y reconocimiento de dividendos El <span class=\"_ _9\"></span>Grupo <span class=\"_ _7\"></span>clasifica <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>inst<span class=\"_ _2\"></span>rumento <span class=\"_ _9\"></span>financiero <span class=\"_ _9\"></span>emitido, <span class=\"_ _7\"></span>incurrido <span class=\"_ _9\"></span>o <span class=\"_ _7\"></span>asumido <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>un<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>pasivo<span class=\"_ _2\"></span> financiero <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>su <span class=\"_ _7\"> </span>totalidad <span class=\"_ _8\"> </span>o <span class=\"_ _8\"> </span>en <span class=\"_ _7\"> </span>una <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>sus <span class=\"_ _8\"> </span>partes, <span class=\"_ _8\"> </span>siempre <span class=\"_ _7\"> </span>que <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>a<span class=\"_ _2\"></span>cuerdo <span class=\"_ _8\"> </span>con <span class=\"_ _7\"> </span>su <span class=\"_ _8\"> </span>realidad econ\u00f3mica <span class=\"_ _5\"></span>suponga <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>obligaci\u00f3n <span class=\"_ _5\"></span>contractual <span class=\"_ _5\"></span>directa <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>indirecta <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>entregar efectivo <span class=\"_ _1\"></span>u otro <span class=\"_ _1\"></span>activo financiero <span class=\"_ _1\"></span>o de <span class=\"_ _1\"></span>intercambiar <span class=\"_ _0\"></span>activos <span class=\"_ _1\"></span>o pasivos <span class=\"_ _1\"></span>financieros con <span class=\"_ _1\"></span>terceros e<span class=\"_ _0\"></span>n condiciones potencialmente desfavorables. Los <span class=\"_ _7\"></span>contratos <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>imponen <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>Grupo <span class=\"_ _7\"> </span>una <span class=\"_ _7\"> </span>obligaci\u00f3n <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>adquirir <span class=\"_ _7\"> </span>instrumentos <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>patrimonio propio, <span class=\"_ _7\"></span>incluyendo <span class=\"_ _7\"></span>participaciones <span class=\"_ _9\"></span>no <span class=\"_ _8\"> </span>dominantes, <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>efectivo <span class=\"_ _7\"> </span>o <span class=\"_ _7\"> </span>mediante <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>entrega <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>un activo <span class=\"_ _5\"></span>financiero, <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>reconocen <span class=\"_ _9\"></span>como <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>pasivo<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>financiero <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _5\"></span>a<span class=\"_ _2\"></span>ctual <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>im<span class=\"_ _2\"></span>porte <span class=\"_ _5\"></span>a pagar <span class=\"_ _3\"></span>contr<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>reservas. <span class=\"_ _1\"></span>Los <span class=\"_ _0\"></span>costes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>transacci\u00f3n <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _3\"></span>igualmente <span class=\"_ _0\"></span>como <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>minoraci\u00f3n de re<span class=\"_ _0\"></span>servas. Con posterior<span class=\"_ _0\"></span>idad, el <span class=\"_ _0\"></span>pasivo fina<span class=\"_ _0\"></span>nciero se <span class=\"_ _0\"></span>valora <span class=\"_ _0\"></span>a coste <span class=\"_ _1\"></span>amortizado. Si finalmente<span class=\"_ _0\"></span> el <span class=\"_ _2\"></span>contrato <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>ejercido <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reclasif<span class=\"_ _2\"></span>ica <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>contable <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>pasivo <span class=\"_ _2\"></span>financiero <span class=\"_ _2\"></span>a reservas  o, <span class=\"_ _24\"> </span>en  su  caso,  se  rec<span class=\"_ _0\"></span>onoce  la <span class=\"_ _1e\"> </span>transacci\u00f3n  de <span class=\"_ _1e\"> </span>venta  de  las <span class=\"_ _24\"> </span>p<span class=\"_ _2\"></span>articipaciones  a <span class=\"_ _24\"> </span>los<span class=\"_ _2\"></span> accionistas minoritarios. La <span class=\"_ _1\"></span>Sociedad Dominante <span class=\"_ _1\"></span>reconoce las <span class=\"_ _1\"></span>ampliaciones y <span class=\"_ _1\"></span>reducciones <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _2\"></span>apital <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>patrimonio neto cuando se ha producido la emisi\u00f3n y suscripci\u00f3n de las mismas. En <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>emisi\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>instru<span class=\"_ _2\"></span>mentos <span class=\"_ _24\"> </span>financieros <span class=\"_ _24\"> </span>compuestos <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>pasivo <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>pat<span class=\"_ _2\"></span>rimonio, <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>Grupo determina <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>componente <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>patrimonio <span class=\"_ _7\"></span>por <span class=\"_ _7\"> </span>el <span class=\"_ _7\"></span>importe <span class=\"_ _9\"></span>residual <span class=\"_ _7\"></span>que <span class=\"_ _9\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>obtiene, <span class=\"_ _9\"></span>despu\u00e9s <span class=\"_ _7\"> </span>de deducir <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>valor <span class=\"_ _8\"> </span>razonable <span class=\"_ _8\"> </span>del <span class=\"_ _7\"> </span>instrumento <span class=\"_ _8\"> </span>en <span class=\"_ _7\"> </span>su <span class=\"_ _8\"> </span>conjunto, <span class=\"_ _7\"> </span>el <span class=\"_ _8\"> </span>importe <span class=\"_ _8\"> </span>del <span class=\"_ _7\"></span>compon<span class=\"_ _2\"></span>ente <span class=\"_ _7\"> </span>de<span class=\"_ _2\"></span> pasivo, <span class=\"_ _7\"> </span>incluyendo <span class=\"_ _8\"> </span>cualquier <span class=\"_ _8\"> </span>instrumento <span class=\"_ _7\"> </span>finan<span class=\"_ _2\"></span>ciero <span class=\"_ _7\"> </span>derivado. <span class=\"_ _8\"> </span>El <span class=\"_ _8\"> </span>componente <span class=\"_ _7\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>pasivo <span class=\"_ _8\"> </span>se valora <span class=\"_ _1\"></span>por el <span class=\"_ _1\"></span>valor razonable <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>instrumento <span class=\"_ _1\"></span>si<span class=\"_ _2\"></span>milar <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>no lleve <span class=\"_ _1\"></span>asociado e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>compon<span class=\"_ _2\"></span>ente <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e patrimonio. <span class=\"_ _2\"></span>No <span class=\"_ _2\"></span>obstante, <span class=\"_ _2\"></span>si <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>instrumento <span class=\"_ _2\"></span>finan<span class=\"_ _2\"></span>ciero <span class=\"_ _2\"></span>emitido <span class=\"_ _2\"></span>es<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>rescatable <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>cualquier <span class=\"_ _2\"></span>fecha<span class=\"_ _2\"></span> a <span class=\"_ _1\"></span>solicitud del <span class=\"_ _1\"></span>inversor <span class=\"_ _0\"></span>o por <span class=\"_ _1\"></span>un a<span class=\"_ _0\"></span>contecimiento <span class=\"_ _1\"></span>co<span class=\"_ _2\"></span>ntingente <span class=\"_ _1\"></span>que no <span class=\"_ _1\"></span>se enc<span class=\"_ _0\"></span>uentra <span class=\"_ _0\"></span>bajo <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>control del  Grupo,  el  valor <span class=\"_ _1c\"> </span>inicial  del  pasivo <span class=\"_ _1c\"> </span>financiero  es  equivalente <span class=\"_ _1c\"> </span>al  valor  de <span class=\"_ _1c\"> </span>emisi\u00f3n.  El instrumento financiero <span class=\"_ _2\"></span>derivado, se <span class=\"_ _2\"></span>clasifi<span class=\"_ _2\"></span>ca posteriormente <span class=\"_ _2\"></span>a v<span class=\"_ _2\"></span>alor razonable <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>cambios en resultados. El componente de pa<span class=\"_ _0\"></span>sivo financiero se clasific<span class=\"_ _0\"></span>a posteriormente a coste amortiza<span class=\"_ _0\"></span>do. Los <span class=\"_ _1d\"> </span>costes <span class=\"_ _23\"> </span>de <span class=\"_ _1d\"> </span>transacci\u00f3n <span class=\"_ _23\"> </span>relac<span class=\"_ _0\"></span>ionados <span class=\"_ _1d\"> </span>con <span class=\"_ _23\"> </span>la <span class=\"_ _1d\"> </span>emisi\u00f3n <span class=\"_ _23\"> </span>de <span class=\"_ _1d\"> </span>los <span class=\"_ _23\"> </span>instrumentos <span class=\"_ _1d\"> </span>financieros compuestos <span class=\"_ _23\"> </span>se <span class=\"_ _23\"> </span>distribuyen <span class=\"_ _23\"> </span>en <span class=\"_ _23\"> </span>func<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _23\"> </span>del <span class=\"_ _23\"> </span>valor <span class=\"_ _23\"> </span>contable <span class=\"_ _23\"> </span>relativo <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>ada <span class=\"_ _23\"> </span>uno <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>los componentes en el momento de la clasificaci\u00f3n.<span class=\"_ _4b\"> </span>La <span class=\"_ _4\"> </span>adquisici\u00f3n <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>Grupo <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>instrumentos <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>patrimonio <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>Sociedad <span class=\"_ _4\"> </span>dominante <span class=\"_ _4\"> </span>se<span class=\"_ _2\"></span> presenta <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>coste <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>separada <span class=\"_ _5\"></span>como <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span>minoraci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>patrimonio neto <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>estado <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>situaci\u00f3n <span class=\"_ _24\"> </span>financiera <span class=\"_ _24\"> </span>consolidado, <span class=\"_ _24\"> </span>con <span class=\"_ _1e\"> </span>independencia <span class=\"_ _4\"> </span>del <span class=\"_ _1e\"> </span>mot<span class=\"_ _2\"></span>ivo <span class=\"_ _24\"> </span>que justific\u00f3 su a<span class=\"_ _0\"></span>dquisici\u00f3n. En <span class=\"_ _1\"></span>las transacciones rea<span class=\"_ _0\"></span>lizadas con <span class=\"_ _0\"></span>instrumentos de <span class=\"_ _0\"></span>patrimonio propio no se reconoce ning\u00fan resultado. La <span class=\"_ _24\"> </span>amortizaci\u00f3n  posterior <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>los  instrumentos <span class=\"_ _24\"> </span>de  la <span class=\"_ _24\"> </span>Sociedad  dominante  da <span class=\"_ _24\"> </span>lugar  a <span class=\"_ _24\"> </span>un<span class=\"_ _2\"></span>a<span class=\"_ _4b\"> </span>reducci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>apital <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>nominal <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>dichas <span class=\"_ _5\"></span>ac<span class=\"_ _0\"></span>ciones <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>diferencia <span class=\"_ _5\"></span>positiva <span class=\"_ _6\"></span>o negativa entre el precio de adquisici\u00f3n y el nominal de las<span class=\"_ _2\"></span> acciones se carga o abona a cuentas de reservas.  Los costes de <span class=\"_ _2\"></span>transacci\u00f3n relacionados <span class=\"_ _2\"></span>con instrumentos <span class=\"_ _2\"></span>de patrimonio propio, <span class=\"_ _2\"></span>incluyendo los<span class=\"_ _2\"></span> costes <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>emisi\u00f3n <span class=\"_ _24\"> </span>relacionados <span class=\"_ _4\"> </span>con <span class=\"_ _24\"> </span>una <span class=\"_ _4\"> </span>combin<span class=\"_ _2\"></span>aci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>negocios, <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>registran <span class=\"_ _4\"> </span>como <span class=\"_ _24\"> </span>una minoraci\u00f3n del patrimonio neto, una vez<span class=\"_ _0\"></span> considerado cualquier efecto fiscal.<span class=\"_ _2\"></span> Los <span class=\"_ _2\"></span>dividendos <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>tienen <span class=\"_ _6\"></span>car\u00e1cter <span class=\"_ _2\"></span>discrecional, <span class=\"_ _6\"></span>ya <span class=\"_ _6\"></span>sea <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>efectivo <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>especie <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>reconocen como una re<span class=\"_ _0\"></span>ducci\u00f3n de patrimonio neto <span class=\"_ _0\"></span>en el momento <span class=\"_ _0\"></span>en el que <span class=\"_ _0\"></span>tiene lugar su aprobaci\u00f3n <span class=\"_ _1\"></span>po<span class=\"_ _2\"></span>r la Junta General de Accionistas.<span class=\"_ _4b\"> </span>Fianzas Entregadas y Recibidas Las fianzas entregadas y <span class=\"_ _2\"></span>recibidas por arrendamientos <span class=\"_ _2\"></span>y prestaci\u00f3n de <span class=\"_ _2\"></span>servicios se valoran por<span class=\"_ _2\"></span> el importe desembolsado o recibido.  Efectivo y otros medios l\u00edquidos equivalentes El <span class=\"_ _5\"></span>efectivo <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>otros <span class=\"_ _5\"></span>medi<span class=\"_ _0\"></span>os <span class=\"_ _5\"></span>l\u00edquidos <span class=\"_ _5\"></span>equivalentes <span class=\"_ _5\"></span>incluyen <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>efectivo <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>ca<span class=\"_ _0\"></span>ja <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>dep\u00f3sitos bancarios <span class=\"_ _7\"></span>a <span class=\"_ _7\"> </span>la <span class=\"_ _8\"> </span>vista <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>entidades <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>cr\u00e9dito. <span class=\"_ _8\"> </span>Tambi\u00e9n <span class=\"_ _7\"> </span>se <span class=\"_ _8\"> </span>incluyen <span class=\"_ _7\"> </span>bajo <span class=\"_ _8\"> </span>este <span class=\"_ _8\"> </span>concepto <span class=\"_ _7\"></span>otras inversiones <span class=\"_ _4\"> </span>a <span class=\"_ _24\"> </span>corto <span class=\"_ _4\"> </span>plazo <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>gran <span class=\"_ _4\"> </span>liquidez <span class=\"_ _24\"> </span>siempre <span class=\"_ _24\"> </span>que <span class=\"_ _4\"> </span>fuesen <span class=\"_ _24\"> </span>f\u00e1cilment<span class=\"_ _2\"></span>e <span class=\"_ _4\"> </span>convertibles <span class=\"_ _24\"> </span>en importes determinados de efectivo y que<span class=\"_ _0\"></span> est\u00e1n sujetas a un riesgo insignificante de<span class=\"_ _0\"></span> cambios de valor. <span class=\"_ _5\"></span>A <span class=\"_ _5\"></span>estos <span class=\"_ _9\"></span>efectos <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>incluyen <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>inversiones <span class=\"_ _9\"></span>con <span class=\"_ _5\"></span>vencimientos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>menos <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>tres <span class=\"_ _5\"></span>meses desde la fecha de adquisici\u00f3n.  A <span class=\"_ _3\"></span>efectos <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>estado <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>efectivo <span class=\"_ _1\"></span>consolidado, <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>incluyen <span class=\"_ _1\"></span>como <span class=\"_ _3\"></span>efectivo <span class=\"_ _1\"></span>y <span class=\"_ _3\"></span>otros <span class=\"_ _1\"></span>medios l\u00edquidos equivale<span class=\"_ _0\"></span>ntes <span class=\"_ _0\"></span>los descubiertos <span class=\"_ _1\"></span>bancarios que son <span class=\"_ _1\"></span>exigibles a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>vista y <span class=\"_ _1\"></span>que forman <span class=\"_ _1\"></span>pa<span class=\"_ _2\"></span>rte de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>tesorer\u00eda <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>Grupo. <span class=\"_ _6\"></span>Los <span class=\"_ _2\"></span>des<span class=\"_ _2\"></span>cubiertos <span class=\"_ _2\"></span>bancari<span class=\"_ _2\"></span>os <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>estado<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>de situaci\u00f3n <span class=\"_ _1\"></span>financiera <span class=\"_ _0\"></span>consolidado <span class=\"_ _0\"></span>como <span class=\"_ _1\"></span>pasivos fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>deudas <span class=\"_ _1\"></span>con entidades <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9dito.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-548": {
   "value": "Los <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>pasivos <span class=\"_ _5\"></span>financieros <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>r<span class=\"_ _2\"></span>azonable <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>cambios <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>resultados <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>reconocen inicialmente al valor raz<span class=\"_ _0\"></span>onable. Los costes de transacc<span class=\"_ _0\"></span>i\u00f3n directamente atribuibles a la compra o emisi\u00f3n se reconocen como gasto a medida que se incurre<span class=\"_ _0\"></span>n. Con <span class=\"_ _6\"></span>posterioridad <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>reconoc<span class=\"_ _0\"></span>imiento <span class=\"_ _6\"></span>inicial, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>valor <span class=\"_ _5\"></span>ra<span class=\"_ _0\"></span>zonable <span class=\"_ _6\"></span>registrando <span class=\"_ _6\"></span>las variaciones en resultados. El <span class=\"_ _2\"></span>valor razonable no se reduce por los <span class=\"_ _2\"></span>costes de transacci\u00f3n en que<span class=\"_ _2\"></span> se pueda incurrir por su eventual venta o disposici\u00f3n por otra v\u00eda.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-549": {
   "value": "Activos financieros a coste amortizado Los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>financieros <span class=\"_ _6\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>amortizado <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>reconocen <span class=\"_ _2\"></span>ini<span class=\"_ _2\"></span>cialmente <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>su <span class=\"_ _2\"></span>valor <span class=\"_ _5\"></span>razona<span class=\"_ _0\"></span>ble, m\u00e1s  o <span class=\"_ _1c\"> </span>menos <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>costes <span class=\"_ _1c\"> </span>de  transacci\u00f3n <span class=\"_ _1c\"> </span>incurridos <span class=\"_ _1c\"> </span>y  se <span class=\"_ _1c\"> </span>valoran <span class=\"_ _1c\"> </span>posteriormente <span class=\"_ _1c\"> </span>al <span class=\"_ _1c\"> </span>coste amortizado, utilizando el m\u00e9todo del tipo de inter\u00e9s efectivo.<span class=\"_ _4b\"> </span>Baja de Activos Financieros Un <span class=\"_ _9\"></span>activo <span class=\"_ _9\"></span>financiero, <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>parte <span class=\"_ _9\"></span>del <span class=\"_ _7\"></span>mismo, <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>da <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>baja <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"></span>expiran <span class=\"_ _7\"></span>o <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>han <span class=\"_ _9\"></span>cedido <span class=\"_ _9\"></span>los derechos <span class=\"_ _1\"></span>cont<span class=\"_ _2\"></span>ractuales <span class=\"_ _0\"></span>sobre <span class=\"_ _1\"></span>los flujos de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>efectivo <span class=\"_ _1\"></span>del activo <span class=\"_ _1\"></span>financiero, y <span class=\"_ _1\"></span>se han <span class=\"_ _0\"></span>transferido <span class=\"_ _1\"></span>de manera sustancial los riesgos y beneficios inherentes a su propiedad.<span class=\"_ _4b\"> </span>Asimismo, la baja de activos fina<span class=\"_ _0\"></span>ncieros en aque<span class=\"_ _0\"></span>llas circunstancias en las que el Grupo re<span class=\"_ _0\"></span>tiene los <span class=\"_ _4\"> </span>derechos <span class=\"_ _8\"> </span>contractuales <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>recibir <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>flujos <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>efectivo, <span class=\"_ _4\"> </span>s\u00f3lo <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>produce <span class=\"_ _4\"> </span>cuando <span class=\"_ _8\"> </span>s<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>han<span class=\"_ _2\"></span> asumido <span class=\"_ _4\"> </span>obligaciones <span class=\"_ _8\"> </span>contractuales <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>determinan <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>pago <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>dichos <span class=\"_ _24\"> </span>f<span class=\"_ _2\"></span>lujos <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>uno <span class=\"_ _8\"> </span>o <span class=\"_ _4\"> </span>m\u00e1s perceptores y se cumplen los siguientes requisitos: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">El pago de los flujos de efectivo se encuentra condicionado a su cobro <span class=\"_ _0\"></span>previo;<span class=\"_ _4b\"> </span></span></span>\u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">El Grupo no puede proceder a la venta o pignoraci\u00f3n del activo financiero; y </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Los flujos de <span class=\"_ _2\"></span>efectivo cobrados en nombr<span class=\"_ _2\"></span>e de <span class=\"_ _2\"></span>los eventuales perceptores s<span class=\"_ _2\"></span>on remitidos<span class=\"_ _2\"></span> </span></span>sin <span class=\"_ _0\"></span>retraso <span class=\"_ _1\"></span>significativo, <span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>encontr\u00e1ndose capacitado <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>G<span class=\"_ _2\"></span>rupo <span class=\"_ _1\"></span>pa<span class=\"_ _2\"></span>ra <span class=\"_ _1\"></span>reinvertir los <span class=\"_ _1\"></span>flujos de efectivo. Se except\u00faa de la aplicaci\u00f3n de este criterio a las inversione<span class=\"_ _0\"></span>s en<span class=\"_ _2\"></span> efectivo o  equivalentes <span class=\"_ _7\"> </span>al <span class=\"_ _8\"> </span>efectivo <span class=\"_ _8\"> </span>efectuadas <span class=\"_ _7\"> </span>por <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _8\"> </span>durante <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>liquidaci\u00f3n comprendido e<span class=\"_ _0\"></span>ntre la <span class=\"_ _0\"></span>fecha de <span class=\"_ _0\"></span>cobro <span class=\"_ _0\"></span>y la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>de remisi\u00f3n <span class=\"_ _0\"></span>pactada <span class=\"_ _0\"></span>con los <span class=\"_ _0\"></span>perceptores eventuales, <span class=\"_ _23\"> </span>siempre <span class=\"_ _23\"> </span>que <span class=\"_ _23\"> </span>los <span class=\"_ _23\"> </span>intere<span class=\"_ _0\"></span>ses <span class=\"_ _23\"> </span>devengados <span class=\"_ _23\"> </span>se <span class=\"_ _23\"> </span>atribuyan <span class=\"_ _23\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>los <span class=\"_ _23\"> </span>eventuales perceptores. En aquellos casos en los que el Gru<span class=\"_ _0\"></span>po cede un activo financiero en su totalidad, pe<span class=\"_ _0\"></span>ro retiene el derecho <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>administraci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _7\"> </span>activo <span class=\"_ _9\"></span>financiero <span class=\"_ _7\"></span>a <span class=\"_ _9\"></span>cambio <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>una <span class=\"_ _7\"> </span>comisi\u00f3n, <span class=\"_ _7\"></span>se <span class=\"_ _9\"></span>reconoce <span class=\"_ _9\"></span>u<span class=\"_ _2\"></span>n activo <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>pasivo <span class=\"_ _1\"></span>correspondiente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>prestaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>servicio. <span class=\"_ _1\"></span>Si <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>contra<span class=\"_ _2\"></span>prestaci\u00f3n <span class=\"_ _3\"></span>recibida es <span class=\"_ _2\"></span>inferior <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>gastos <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>incurrir <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>consecuencia <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>prestaci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ervicio se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>reconoce un pa<span class=\"_ _0\"></span>sivo por <span class=\"_ _1\"></span>un importe <span class=\"_ _1\"></span>equivalente <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>las obligaciones c<span class=\"_ _0\"></span>ontra\u00eddas <span class=\"_ _1\"></span>valor<span class=\"_ _2\"></span>adas a<span class=\"_ _0\"></span> va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>razonable. Si <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>contraprestaci\u00f3n por <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>servicio <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>superior <span class=\"_ _1\"></span>a la <span class=\"_ _1\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>resultar\u00eda de <span class=\"_ _1\"></span>aplicar una<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>muneraci\u00f3n adecuada se reconoce un activo por los derechos de administraci\u00f3n.  En <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>transacciones <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>registra <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>baja <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>fin<span class=\"_ _2\"></span>anciero <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>totalidad, <span class=\"_ _2\"></span>los<span class=\"_ _2\"></span> activos <span class=\"_ _3\"></span>financieros <span class=\"_ _3\"></span>obtenidos <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>pasivos <span class=\"_ _3\"></span>financieros, <span class=\"_ _3\"></span>incluyendo <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>pasivos <span class=\"_ _1\"></span>correspondientes a los servicios de administraci\u00f3n incurridos, se registran a valor razonable. En <span class=\"_ _7\"></span>las <span class=\"_ _7\"> </span>transacciones <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>las <span class=\"_ _7\"> </span>que <span class=\"_ _7\"> </span>se <span class=\"_ _7\"> </span>registra <span class=\"_ _8\"> </span>la <span class=\"_ _7\"></span>baja <span class=\"_ _7\"> </span>par<span class=\"_ _2\"></span>cial <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _7\"> </span>activo <span class=\"_ _8\"> </span>financiero, <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>valor contable <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>activo <span class=\"_ _5\"></span>financiero <span class=\"_ _5\"></span>completo <span class=\"_ _5\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>asigna <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>parte <span class=\"_ _5\"></span>vendida <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _5\"></span>parte <span class=\"_ _5\"></span>mantenida, incluyendo <span class=\"_ _9\"></span>los <span class=\"_ _7\"> </span>activos <span class=\"_ _7\"> </span>correspondientes <span class=\"_ _7\"> </span>a <span class=\"_ _9\"></span>los <span class=\"_ _7\"> </span>s<span class=\"_ _2\"></span>ervicios <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>administraci\u00f3n, <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>proporci\u00f3n <span class=\"_ _7\"> </span>al valor razonable relativo de cada una de ellas. La <span class=\"_ _2\"></span>baja <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>activo <span class=\"_ _6\"></span>financiero <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _2\"></span>totalidad <span class=\"_ _6\"></span>implica <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>resultados <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la diferencia <span class=\"_ _2\"></span>existente <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>s<span class=\"_ _2\"></span>uma <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _5\"></span>contra<span class=\"_ _0\"></span>prestaci\u00f3n <span class=\"_ _6\"></span>recibida, <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>eta <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e gastos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>transacci\u00f3n, <span class=\"_ _5\"></span>incluy\u00e9ndose <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>activos <span class=\"_ _9\"></span>obtenidos <span class=\"_ _5\"></span>o <span class=\"_ _9\"></span>pasivos <span class=\"_ _9\"></span>asumidos <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>cualquier p\u00e9rdida o ga<span class=\"_ _0\"></span>nancia diferida en <span class=\"_ _0\"></span>otro resultado global, sa<span class=\"_ _0\"></span>lvo para <span class=\"_ _0\"></span>los instrumentos de patrimonio designados a valor razonable con cambios en otro resultado global. Los <span class=\"_ _2\"></span>criterios <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>reconoci<span class=\"_ _2\"></span>miento <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>baja <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>activos <span class=\"_ _6\"></span>financieros <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>operaciones <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>el<span class=\"_ _2\"></span> Grupo, <span class=\"_ _3\"></span>ni <span class=\"_ _1\"></span>cede <span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>retiene <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>manera <span class=\"_ _1\"></span>sustancial <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>iesgos <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>beneficios <span class=\"_ _1\"></span>inherentes <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>propiedad se basan en el an\u00e1lisis del grado de control mantenido. De esta forma: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Si <span class=\"_ _2\"></span>el Grupo <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>retenido <span class=\"_ _2\"></span>el control, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>de b<span class=\"_ _2\"></span>aja <span class=\"_ _2\"></span>el a<span class=\"_ _2\"></span>ctivo financiero <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconocen </span></span>de <span class=\"_ _1e\"> </span>forma <span class=\"_ _24\"> </span>s<span class=\"_ _2\"></span>eparada,  c<span class=\"_ _0\"></span>omo  activos <span class=\"_ _24\"> </span>o  pasivos, <span class=\"_ _24\"> </span>cualesquiera  derechos <span class=\"_ _24\"> </span>u  obligaciones creados o retenidos por efecto de la cesi\u00f3n.  \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Si <span class=\"_ _23\"> </span>se <span class=\"_ _1d\"> </span>ha <span class=\"_ _23\"> </span>retenido <span class=\"_ _23\"> </span>el <span class=\"_ _23\"> </span>control, <span class=\"_ _23\"> </span>contin\u00faa<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>reconociendo <span class=\"_ _1d\"> </span>el <span class=\"_ _23\"> </span>activo <span class=\"_ _23\"> </span>financiero <span class=\"_ _23\"> </span>por <span class=\"_ _23\"> </span>e<span class=\"_ _0\"></span>l </span></span>compromiso <span class=\"_ _1c\"> </span>continuo <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>Grupo <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>mismo <span class=\"_ _1c\"> </span>y <span class=\"_ _1c\"> </span>registra <span class=\"_ _1c\"> </span>un <span class=\"_ _1c\"> </span>pasivo <span class=\"_ _1c\"> </span>asociado. <span class=\"_ _1c\"> </span>El<span class=\"_ _2\"></span> compromiso <span class=\"_ _1c\"> </span>continuo <span class=\"_ _1c\"> </span>en  el <span class=\"_ _1c\"> </span>activo <span class=\"_ _1c\"> </span>financiero <span class=\"_ _1c\"> </span>se  determina <span class=\"_ _1c\"> </span>por <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>importe <span class=\"_ _1c\"> </span>de  su<span class=\"_ _2\"></span> exposici\u00f3n <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>cambios <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>v<span class=\"_ _2\"></span>alor <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>dicho <span class=\"_ _5\"></span>activo. <span class=\"_ _5\"></span>El <span class=\"_ _5\"></span>activo <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>pasivo <span class=\"_ _9\"></span>asociado <span class=\"_ _5\"></span>se<span class=\"_ _4b\"> </span>valora <span class=\"_ _1\"></span>en funci\u00f3n de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los derec<span class=\"_ _0\"></span>hos y <span class=\"_ _1\"></span>obligaciones que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>reconocido. El <span class=\"_ _1\"></span>pasivo asociado se<span class=\"_ _0\"></span> reconoce <span class=\"_ _0\"></span>de forma <span class=\"_ _0\"></span>que el <span class=\"_ _1\"></span>valor contable del activo y <span class=\"_ _1\"></span>del pasivo asociado es igual <span class=\"_ _1\"></span>al coste <span class=\"_ _1\"></span>amortizado de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>los derechos <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>obligaciones <span class=\"_ _0\"></span>retenidos <span class=\"_ _1\"></span>por el <span class=\"_ _1\"></span>Grupo, cuando el <span class=\"_ _3\"></span>activo <span class=\"_ _3\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>valora <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>coste <span class=\"_ _3\"></span>amortizado <span class=\"_ _3\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _3\"></span>derechos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>obligaciones mantenidos <span class=\"_ _4\"> </span>por <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>Grupo, <span class=\"_ _4\"> </span>si <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>activo <span class=\"_ _8\"> </span>se <span class=\"_ _4\"> </span>valora <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>valor <span class=\"_ _8\"> </span>razonable. <span class=\"_ _4\"> </span>El <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"> </span>sigue reconociendo <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>ingresos <span class=\"_ _1\"></span>derivados <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>medida <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>compromiso<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>continuo y los gastos derivados del pasivo asociado.<span class=\"_ _4b\"> </span>Las <span class=\"_ _7\"> </span>vari<span class=\"_ _2\"></span>aciones <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>el <span class=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>razonable <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>a<span class=\"_ _2\"></span>ctivo <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>pasivo <span class=\"_ _8\"> </span>asociado, <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>reconocen<span class=\"_ _2\"></span> consistentemente <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>resultados <span class=\"_ _9\"></span>o <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>patrimonio, <span class=\"_ _9\"></span>siguiendo <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>criterios <span class=\"_ _9\"></span>generales <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e reconocimiento expuestos anteriormente y no se deben compensar. Las <span class=\"_ _3\"></span>transacciones <span class=\"_ _3\"></span>en <span class=\"_ _1\"></span>las <span class=\"_ _3\"></span>q<span class=\"_ _2\"></span>ue <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _1\"></span>retiene <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>manera <span class=\"_ _3\"></span>sustancial <span class=\"_ _1\"></span>todos <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>riesgos <span class=\"_ _1\"></span>y <span class=\"_ _3\"></span>beneficios inherentes <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>propiedad <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>activo <span class=\"_ _1\"></span>financiero <span class=\"_ _3\"></span>cedido <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>registran <span class=\"_ _3\"></span>medi<span class=\"_ _2\"></span>ante <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>reconocimiento<span class=\"_ _2\"></span> en cue<span class=\"_ _0\"></span>ntas de pasivo de<span class=\"_ _0\"></span> la contrapre<span class=\"_ _0\"></span>staci\u00f3n recibida. Los <span class=\"_ _0\"></span>gastos de la <span class=\"_ _0\"></span>transacci\u00f3n se reconocen en resultados siguiendo el m\u00e9todo del tipo de inter\u00e9s efectivo.  El Grupo <span class=\"_ _0\"></span>aplica el cr<span class=\"_ _0\"></span>iterio de precio <span class=\"_ _0\"></span>medio ponderado pa<span class=\"_ _0\"></span>ra valorar <span class=\"_ _0\"></span>y dar de baja <span class=\"_ _1\"></span>el coste de los instrumentos de patrimonio que forman parte de cartera<span class=\"_ _0\"></span>s homog\u00e9neas y que tienen los mismos derechos, <span class=\"_ _4\"> </span>s<span class=\"_ _2\"></span>alvo <span class=\"_ _24\"> </span>que <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>pueda <span class=\"_ _24\"> </span>identificar <span class=\"_ _24\"> </span>claramente <span class=\"_ _24\"> </span>los <span class=\"_ _1e\"> </span>instrumentos  ve<span class=\"_ _0\"></span>ndidos <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>coste individualizado <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _7\"> </span>mi<span class=\"_ _2\"></span>smos. <span class=\"_ _7\"> </span>Para <span class=\"_ _8\"> </span>los <span class=\"_ _7\"> </span>inst<span class=\"_ _2\"></span>rumentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>deuda, <span class=\"_ _7\"> </span>dete<span class=\"_ _2\"></span>rmina <span class=\"_ _7\"> </span>el <span class=\"_ _8\"> </span>coste <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>nivel individual <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>colectivo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>consistente <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>unidad <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>cuenta <span class=\"_ _6\"></span>utilizada <span class=\"_ _6\"></span>para <span class=\"_ _2\"></span>determinar el deterioro de valor.<span class=\"_ _4b\"> </span>Efectivo o Equivalentes: el <span class=\"_ _2\"></span>efectivo comprende tanto <span class=\"_ _2\"></span>la caja como los <span class=\"_ _2\"></span>dep\u00f3sitos bancarios a la vista. Los e<span class=\"_ _0\"></span>quivalentes a<span class=\"_ _0\"></span>l efec<span class=\"_ _0\"></span>tivo son instrumentos <span class=\"_ _0\"></span>financieros, <span class=\"_ _1\"></span>que forman parte de <span class=\"_ _0\"></span>la ge<span class=\"_ _0\"></span>sti\u00f3n normal <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la tesorer\u00eda<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>Grupo, <span class=\"_ _1\"></span>son convertibles en <span class=\"_ _1\"></span>efectivo, tienen <span class=\"_ _0\"></span>vencimientos iniciales <span class=\"_ _0\"></span>no superiores a tres meses y est\u00e1n sujetos a un riesgo poco significativo de cambios en su valor.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-550": {
   "value": "Pasivos financieros a coste amortizado Los pasivos <span class=\"_ _0\"></span>financieros a coste <span class=\"_ _0\"></span>amortizado, incluyendo a<span class=\"_ _0\"></span>creedores comerciales y <span class=\"_ _0\"></span>otras cuentas a <span class=\"_ _4\"> </span>pagar, <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>no <span class=\"_ _24\"> </span>se <span class=\"_ _4\"> </span>clasifican <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>valor <span class=\"_ _24\"> </span>razonable <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>cambios <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>resultados, <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>reconocen<span class=\"_ _4b\"> </span>inicialmente <span class=\"_ _7\"> </span>por <span class=\"_ _8\"> </span>su <span class=\"_ _4\"> </span>valor <span class=\"_ _8\"> </span>razonable, <span class=\"_ _8\"> </span>menos, <span class=\"_ _4\"> </span>en <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>caso, <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>costes <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>tr<span class=\"_ _2\"></span>ansacci\u00f3n <span class=\"_ _7\"> </span>que <span class=\"_ _8\"> </span>son directamente <span class=\"_ _8\"> </span>atribuibles <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>emisi\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>mismos. <span class=\"_ _8\"> </span>Con <span class=\"_ _4\"> </span>posterioridad <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>reconocimiento inicial, <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>pasivos <span class=\"_ _2\"></span>clasifi<span class=\"_ _2\"></span>cados bajo <span class=\"_ _6\"></span>esta <span class=\"_ _2\"></span>categor\u00eda <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>valoran <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>amort<span class=\"_ _2\"></span>izado <span class=\"_ _2\"></span>utilizando <span class=\"_ _2\"></span>el m\u00e9todo del tipo de inter\u00e9s efectivo.<span class=\"_ _4b\"> </span>Instrumentos financieros compuestos Se <span class=\"_ _6\"></span>designan <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>inst<span class=\"_ _2\"></span>rumentos <span class=\"_ _2\"></span>financieros <span class=\"_ _6\"></span>compuestos <span class=\"_ _5\"></span>aque<span class=\"_ _0\"></span>llos <span class=\"_ _6\"></span>instrumentos <span class=\"_ _6\"></span>financieros <span class=\"_ _6\"></span>no derivados en los que incluye componentes de pasivo y de patrimonio simult\u00e1neamente.  Las <span class=\"_ _7\"> </span>obligaciones <span class=\"_ _7\"> </span>convertibles <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>un <span class=\"_ _7\"> </span>n\u00famero <span class=\"_ _8\"> </span>fijo <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>acciones <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>la <span class=\"_ _8\"> </span>Sociedad <span class=\"_ _8\"> </span>Dominante, <span class=\"_ _8\"> </span>a opci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>inversor <span class=\"_ _5\"></span>u <span class=\"_ _5\"></span>obligatoriamente <span class=\"_ _6\"></span>si <span class=\"_ _9\"></span>se <span class=\"_ _5\"></span>produce <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>eve<span class=\"_ _0\"></span>nto <span class=\"_ _5\"></span>futuro, <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>califican <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>un instrumento financiero compuesto. En <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _6\"></span>inicial, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>determinar\u00e1 <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>libros <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>componente <span class=\"_ _6\"></span>de pasivo, <span class=\"_ _3\"></span>medido <span class=\"_ _3\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>pasivo <span class=\"_ _1\"></span>sim<span class=\"_ _2\"></span>ilar <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>no <span class=\"_ _1\"></span>lleve <span class=\"_ _3\"></span>asociado <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>componente de <span class=\"_ _0\"></span>patrimonio, <span class=\"_ _0\"></span>pero <span class=\"_ _1\"></span>que incluya, e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>su caso, <span class=\"_ _1\"></span>los eventuales <span class=\"_ _0\"></span>elementos <span class=\"_ _0\"></span>derivados que <span class=\"_ _1\"></span>no sean <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e patrimonio. El <span class=\"_ _2\"></span>importe <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>libros <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>instrumento <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>patrimonio, <span class=\"_ _6\"></span>representado <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>op<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>conversi\u00f3n del <span class=\"_ _1\"></span>instrumento en <span class=\"_ _1\"></span>acciones <span class=\"_ _1\"></span>se determinar\u00e1<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>educiendo <span class=\"_ _1\"></span>el valor <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>pasivo <span class=\"_ _1\"></span>financiero del <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>razonable <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>instrumento <span class=\"_ _6\"></span>financiero <span class=\"_ _5\"></span>compuesto <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>su <span class=\"_ _6\"></span>conju<span class=\"_ _2\"></span>nto. <span class=\"_ _5\"></span>En <span class=\"_ _6\"></span>ning\u00fan <span class=\"_ _5\"></span>ca<span class=\"_ _0\"></span>so <span class=\"_ _6\"></span>se<span class=\"_ _2\"></span> producir\u00e1n p\u00e9rdidas ni ganancias en el reconocimiento inicial. Los <span class=\"_ _5\"></span>gastos <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>transacci\u00f3n <span class=\"_ _9\"></span>relativos <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>un <span class=\"_ _9\"></span>instrumento <span class=\"_ _5\"></span>financiero <span class=\"_ _9\"></span>compuesto <span class=\"_ _5\"></span>se distribuir\u00e1n <span class=\"_ _5\"></span>entre <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>componentes <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>pasivo <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>patrimonio, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>proporci\u00f3n <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>valoraci\u00f3n inicial de ambos componentes.  La <span class=\"_ _24\"> </span>separaci\u00f3n  de<span class=\"_ _0\"></span> <span class=\"_ _24\"> </span>los  componentes <span class=\"_ _24\"> </span>del  instrumento <span class=\"_ _24\"> </span>financiero <span class=\"_ _24\"> </span>compu<span class=\"_ _2\"></span>esto <span class=\"_ _1e\"> </span>efectuada <span class=\"_ _24\"> </span>en <span class=\"_ _1e\"> </span>el momento inicial no se revisar\u00e1 a lo largo de la vida de la operaci\u00f3n. Con posterior<span class=\"_ _0\"></span>idad, <span class=\"_ _0\"></span>el componente <span class=\"_ _1\"></span>de pasivo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>contabilizar\u00e1, c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>car\u00e1cter ge<span class=\"_ _0\"></span>neral, a<span class=\"_ _0\"></span>plicando e<span class=\"_ _0\"></span>l criterio del coste amortizado, y el componente de <span class=\"_ _2\"></span>patrimonio neto se reconocer\u00e1 en el ep\u00edgrafe \u201cOtros <span class=\"_ _2\"></span>instrumentos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>atrimonio <span class=\"_ _2\"></span>neto\u201d <span class=\"_ _2\"></span>incluido <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>fondos <span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span><span class=\"ff2\">opios <span class=\"_ _2\"></span>del<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>balance <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>ser\u00e1 </span>objeto de nueva valoraci\u00f3n. En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _1\"></span>en que <span class=\"_ _1\"></span>se produzca <span class=\"_ _1\"></span>la conversi\u00f3n, <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>sociedad dar\u00e1 <span class=\"_ _1\"></span>de baja <span class=\"_ _1\"></span>el componente <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>pasivo con abono a la partida de capital y, en su caso, a la prima de e<span class=\"_ _0\"></span>misi\u00f3n.<span class=\"_ _4b\"> </span>Baja de Pasivos Financieros Un pasivo financiero se da de baja cuando se extingue la obligaci\u00f3n corre<span class=\"_ _0\"></span>spondiente.  La <span class=\"_ _6\"></span>diferencia <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>libros <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>pasivo <span class=\"_ _2\"></span>financiero <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>part<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>mi<span class=\"_ _2\"></span>smo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>ha<span class=\"_ _1\"></span> dado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>baja <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>contra<span class=\"_ _0\"></span>prestaci\u00f3n <span class=\"_ _6\"></span>pagada, <span class=\"_ _6\"></span>incluidos <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>costes <span class=\"_ _2\"></span>de <span class=\"_ _5\"></span>tra<span class=\"_ _0\"></span>nsacci\u00f3n <span class=\"_ _6\"></span>atribuibles, <span class=\"_ _6\"></span>as\u00ed como <span class=\"_ _1\"></span>cualquier <span class=\"_ _0\"></span>activo <span class=\"_ _1\"></span>cedido dife<span class=\"_ _0\"></span>rente <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>efectivo, <span class=\"_ _1\"></span>o pasivo <span class=\"_ _1\"></span>asumido, se<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>reconoce <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>cuent<span class=\"_ _2\"></span>a de p\u00e9rdidas y ganancias consolidada del ejercicio en que tiene lugar.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-551": {
   "value": "Inversiones en el Patrimonio de Empresas del Grupo No Consolidadas<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-568": {
   "value": "Baja de Activos Financieros Un <span class=\"_ _9\"></span>activo <span class=\"_ _9\"></span>financiero, <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>parte <span class=\"_ _9\"></span>del <span class=\"_ _7\"></span>mismo, <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>da <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>baja <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"></span>expiran <span class=\"_ _7\"></span>o <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>han <span class=\"_ _9\"></span>cedido <span class=\"_ _9\"></span>los derechos <span class=\"_ _1\"></span>cont<span class=\"_ _2\"></span>ractuales <span class=\"_ _0\"></span>sobre <span class=\"_ _1\"></span>los flujos de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>efectivo <span class=\"_ _1\"></span>del activo <span class=\"_ _1\"></span>financiero, y <span class=\"_ _1\"></span>se han <span class=\"_ _0\"></span>transferido <span class=\"_ _1\"></span>de manera sustancial los riesgos y beneficios inherentes a su propiedad.<span class=\"_ _4b\"> </span>Asimismo, la baja de activos fina<span class=\"_ _0\"></span>ncieros en aque<span class=\"_ _0\"></span>llas circunstancias en las que el Grupo re<span class=\"_ _0\"></span>tiene los <span class=\"_ _4\"> </span>derechos <span class=\"_ _8\"> </span>contractuales <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>recibir <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>flujos <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>efectivo, <span class=\"_ _4\"> </span>s\u00f3lo <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>produce <span class=\"_ _4\"> </span>cuando <span class=\"_ _8\"> </span>s<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>han<span class=\"_ _2\"></span> asumido <span class=\"_ _4\"> </span>obligaciones <span class=\"_ _8\"> </span>contractuales <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>determinan <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>pago <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>dichos <span class=\"_ _24\"> </span>f<span class=\"_ _2\"></span>lujos <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>uno <span class=\"_ _8\"> </span>o <span class=\"_ _4\"> </span>m\u00e1s perceptores y se cumplen los siguientes requisitos: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">El pago de los flujos de efectivo se encuentra condicionado a su cobro <span class=\"_ _0\"></span>previo;<span class=\"_ _4b\"> </span></span></span>\u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">El Grupo no puede proceder a la venta o pignoraci\u00f3n del activo financiero; y </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Los flujos de <span class=\"_ _2\"></span>efectivo cobrados en nombr<span class=\"_ _2\"></span>e de <span class=\"_ _2\"></span>los eventuales perceptores s<span class=\"_ _2\"></span>on remitidos<span class=\"_ _2\"></span> </span></span>sin <span class=\"_ _0\"></span>retraso <span class=\"_ _1\"></span>significativo, <span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>encontr\u00e1ndose capacitado <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>G<span class=\"_ _2\"></span>rupo <span class=\"_ _1\"></span>pa<span class=\"_ _2\"></span>ra <span class=\"_ _1\"></span>reinvertir los <span class=\"_ _1\"></span>flujos de efectivo. Se except\u00faa de la aplicaci\u00f3n de este criterio a las inversione<span class=\"_ _0\"></span>s en<span class=\"_ _2\"></span> efectivo o  equivalentes <span class=\"_ _7\"> </span>al <span class=\"_ _8\"> </span>efectivo <span class=\"_ _8\"> </span>efectuadas <span class=\"_ _7\"> </span>por <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _8\"> </span>durante <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>liquidaci\u00f3n comprendido e<span class=\"_ _0\"></span>ntre la <span class=\"_ _0\"></span>fecha de <span class=\"_ _0\"></span>cobro <span class=\"_ _0\"></span>y la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>de remisi\u00f3n <span class=\"_ _0\"></span>pactada <span class=\"_ _0\"></span>con los <span class=\"_ _0\"></span>perceptores eventuales, <span class=\"_ _23\"> </span>siempre <span class=\"_ _23\"> </span>que <span class=\"_ _23\"> </span>los <span class=\"_ _23\"> </span>intere<span class=\"_ _0\"></span>ses <span class=\"_ _23\"> </span>devengados <span class=\"_ _23\"> </span>se <span class=\"_ _23\"> </span>atribuyan <span class=\"_ _23\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>los <span class=\"_ _23\"> </span>eventuales perceptores. En aquellos casos en los que el Gru<span class=\"_ _0\"></span>po cede un activo financiero en su totalidad, pe<span class=\"_ _0\"></span>ro retiene el derecho <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>administraci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _7\"> </span>activo <span class=\"_ _9\"></span>financiero <span class=\"_ _7\"></span>a <span class=\"_ _9\"></span>cambio <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>una <span class=\"_ _7\"> </span>comisi\u00f3n, <span class=\"_ _7\"></span>se <span class=\"_ _9\"></span>reconoce <span class=\"_ _9\"></span>u<span class=\"_ _2\"></span>n activo <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>pasivo <span class=\"_ _1\"></span>correspondiente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>prestaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>servicio. <span class=\"_ _1\"></span>Si <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>contra<span class=\"_ _2\"></span>prestaci\u00f3n <span class=\"_ _3\"></span>recibida es <span class=\"_ _2\"></span>inferior <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>gastos <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>incurrir <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>consecuencia <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>prestaci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ervicio se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>reconoce un pa<span class=\"_ _0\"></span>sivo por <span class=\"_ _1\"></span>un importe <span class=\"_ _1\"></span>equivalente <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>las obligaciones c<span class=\"_ _0\"></span>ontra\u00eddas <span class=\"_ _1\"></span>valor<span class=\"_ _2\"></span>adas a<span class=\"_ _0\"></span> va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>razonable. Si <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>contraprestaci\u00f3n por <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>servicio <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>superior <span class=\"_ _1\"></span>a la <span class=\"_ _1\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>resultar\u00eda de <span class=\"_ _1\"></span>aplicar una<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>muneraci\u00f3n adecuada se reconoce un activo por los derechos de administraci\u00f3n.  En <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>transacciones <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>registra <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>baja <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>fin<span class=\"_ _2\"></span>anciero <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>totalidad, <span class=\"_ _2\"></span>los<span class=\"_ _2\"></span> activos <span class=\"_ _3\"></span>financieros <span class=\"_ _3\"></span>obtenidos <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>pasivos <span class=\"_ _3\"></span>financieros, <span class=\"_ _3\"></span>incluyendo <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>pasivos <span class=\"_ _1\"></span>correspondientes a los servicios de administraci\u00f3n incurridos, se registran a valor razonable. En <span class=\"_ _7\"></span>las <span class=\"_ _7\"> </span>transacciones <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>las <span class=\"_ _7\"> </span>que <span class=\"_ _7\"> </span>se <span class=\"_ _7\"> </span>registra <span class=\"_ _8\"> </span>la <span class=\"_ _7\"></span>baja <span class=\"_ _7\"> </span>par<span class=\"_ _2\"></span>cial <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _7\"> </span>activo <span class=\"_ _8\"> </span>financiero, <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>valor contable <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>activo <span class=\"_ _5\"></span>financiero <span class=\"_ _5\"></span>completo <span class=\"_ _5\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>asigna <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>parte <span class=\"_ _5\"></span>vendida <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _5\"></span>parte <span class=\"_ _5\"></span>mantenida, incluyendo <span class=\"_ _9\"></span>los <span class=\"_ _7\"> </span>activos <span class=\"_ _7\"> </span>correspondientes <span class=\"_ _7\"> </span>a <span class=\"_ _9\"></span>los <span class=\"_ _7\"> </span>s<span class=\"_ _2\"></span>ervicios <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>administraci\u00f3n, <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>proporci\u00f3n <span class=\"_ _7\"> </span>al valor razonable relativo de cada una de ellas. La <span class=\"_ _2\"></span>baja <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>activo <span class=\"_ _6\"></span>financiero <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _2\"></span>totalidad <span class=\"_ _6\"></span>implica <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>resultados <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la diferencia <span class=\"_ _2\"></span>existente <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>s<span class=\"_ _2\"></span>uma <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _5\"></span>contra<span class=\"_ _0\"></span>prestaci\u00f3n <span class=\"_ _6\"></span>recibida, <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>eta <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e gastos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>transacci\u00f3n, <span class=\"_ _5\"></span>incluy\u00e9ndose <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>activos <span class=\"_ _9\"></span>obtenidos <span class=\"_ _5\"></span>o <span class=\"_ _9\"></span>pasivos <span class=\"_ _9\"></span>asumidos <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>cualquier p\u00e9rdida o ga<span class=\"_ _0\"></span>nancia diferida en <span class=\"_ _0\"></span>otro resultado global, sa<span class=\"_ _0\"></span>lvo para <span class=\"_ _0\"></span>los instrumentos de patrimonio designados a valor razonable con cambios en otro resultado global. Los <span class=\"_ _2\"></span>criterios <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>reconoci<span class=\"_ _2\"></span>miento <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>baja <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>activos <span class=\"_ _6\"></span>financieros <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>operaciones <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>el<span class=\"_ _2\"></span> Grupo, <span class=\"_ _3\"></span>ni <span class=\"_ _1\"></span>cede <span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>retiene <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>manera <span class=\"_ _1\"></span>sustancial <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>iesgos <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>beneficios <span class=\"_ _1\"></span>inherentes <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>propiedad se basan en el an\u00e1lisis del grado de control mantenido. De esta forma: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Si <span class=\"_ _2\"></span>el Grupo <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>retenido <span class=\"_ _2\"></span>el control, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>de b<span class=\"_ _2\"></span>aja <span class=\"_ _2\"></span>el a<span class=\"_ _2\"></span>ctivo financiero <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconocen </span></span>de <span class=\"_ _1e\"> </span>forma <span class=\"_ _24\"> </span>s<span class=\"_ _2\"></span>eparada,  c<span class=\"_ _0\"></span>omo  activos <span class=\"_ _24\"> </span>o  pasivos, <span class=\"_ _24\"> </span>cualesquiera  derechos <span class=\"_ _24\"> </span>u  obligaciones creados o retenidos por efecto de la cesi\u00f3n.  \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Si <span class=\"_ _23\"> </span>se <span class=\"_ _1d\"> </span>ha <span class=\"_ _23\"> </span>retenido <span class=\"_ _23\"> </span>el <span class=\"_ _23\"> </span>control, <span class=\"_ _23\"> </span>contin\u00faa<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>reconociendo <span class=\"_ _1d\"> </span>el <span class=\"_ _23\"> </span>activo <span class=\"_ _23\"> </span>financiero <span class=\"_ _23\"> </span>por <span class=\"_ _23\"> </span>e<span class=\"_ _0\"></span>l </span></span>compromiso <span class=\"_ _1c\"> </span>continuo <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>Grupo <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>mismo <span class=\"_ _1c\"> </span>y <span class=\"_ _1c\"> </span>registra <span class=\"_ _1c\"> </span>un <span class=\"_ _1c\"> </span>pasivo <span class=\"_ _1c\"> </span>asociado. <span class=\"_ _1c\"> </span>El<span class=\"_ _2\"></span> compromiso <span class=\"_ _1c\"> </span>continuo <span class=\"_ _1c\"> </span>en  el <span class=\"_ _1c\"> </span>activo <span class=\"_ _1c\"> </span>financiero <span class=\"_ _1c\"> </span>se  determina <span class=\"_ _1c\"> </span>por <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>importe <span class=\"_ _1c\"> </span>de  su<span class=\"_ _2\"></span> exposici\u00f3n <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>cambios <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>v<span class=\"_ _2\"></span>alor <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>dicho <span class=\"_ _5\"></span>activo. <span class=\"_ _5\"></span>El <span class=\"_ _5\"></span>activo <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>pasivo <span class=\"_ _9\"></span>asociado <span class=\"_ _5\"></span>se<span class=\"_ _4b\"> </span>valora <span class=\"_ _1\"></span>en funci\u00f3n de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los derec<span class=\"_ _0\"></span>hos y <span class=\"_ _1\"></span>obligaciones que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>reconocido. El <span class=\"_ _1\"></span>pasivo asociado se<span class=\"_ _0\"></span> reconoce <span class=\"_ _0\"></span>de forma <span class=\"_ _0\"></span>que el <span class=\"_ _1\"></span>valor contable del activo y <span class=\"_ _1\"></span>del pasivo asociado es igual <span class=\"_ _1\"></span>al coste <span class=\"_ _1\"></span>amortizado de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>los derechos <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>obligaciones <span class=\"_ _0\"></span>retenidos <span class=\"_ _1\"></span>por el <span class=\"_ _1\"></span>Grupo, cuando el <span class=\"_ _3\"></span>activo <span class=\"_ _3\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>valora <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>coste <span class=\"_ _3\"></span>amortizado <span class=\"_ _3\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _3\"></span>derechos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>obligaciones mantenidos <span class=\"_ _4\"> </span>por <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>Grupo, <span class=\"_ _4\"> </span>si <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>activo <span class=\"_ _8\"> </span>se <span class=\"_ _4\"> </span>valora <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>valor <span class=\"_ _8\"> </span>razonable. <span class=\"_ _4\"> </span>El <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"> </span>sigue reconociendo <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>ingresos <span class=\"_ _1\"></span>derivados <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>medida <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>compromiso<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>continuo y los gastos derivados del pasivo asociado.<span class=\"_ _4b\"> </span>Las <span class=\"_ _7\"> </span>vari<span class=\"_ _2\"></span>aciones <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>el <span class=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>razonable <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>a<span class=\"_ _2\"></span>ctivo <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>pasivo <span class=\"_ _8\"> </span>asociado, <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>reconocen<span class=\"_ _2\"></span> consistentemente <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>resultados <span class=\"_ _9\"></span>o <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>patrimonio, <span class=\"_ _9\"></span>siguiendo <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>criterios <span class=\"_ _9\"></span>generales <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e reconocimiento expuestos anteriormente y no se deben compensar. Las <span class=\"_ _3\"></span>transacciones <span class=\"_ _3\"></span>en <span class=\"_ _1\"></span>las <span class=\"_ _3\"></span>q<span class=\"_ _2\"></span>ue <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _1\"></span>retiene <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>manera <span class=\"_ _3\"></span>sustancial <span class=\"_ _1\"></span>todos <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>riesgos <span class=\"_ _1\"></span>y <span class=\"_ _3\"></span>beneficios inherentes <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>propiedad <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>activo <span class=\"_ _1\"></span>financiero <span class=\"_ _3\"></span>cedido <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>registran <span class=\"_ _3\"></span>medi<span class=\"_ _2\"></span>ante <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>reconocimiento<span class=\"_ _2\"></span> en cue<span class=\"_ _0\"></span>ntas de pasivo de<span class=\"_ _0\"></span> la contrapre<span class=\"_ _0\"></span>staci\u00f3n recibida. Los <span class=\"_ _0\"></span>gastos de la <span class=\"_ _0\"></span>transacci\u00f3n se reconocen en resultados siguiendo el m\u00e9todo del tipo de inter\u00e9s efectivo.  El Grupo <span class=\"_ _0\"></span>aplica el cr<span class=\"_ _0\"></span>iterio de precio <span class=\"_ _0\"></span>medio ponderado pa<span class=\"_ _0\"></span>ra valorar <span class=\"_ _0\"></span>y dar de baja <span class=\"_ _1\"></span>el coste de los instrumentos de patrimonio que forman parte de cartera<span class=\"_ _0\"></span>s homog\u00e9neas y que tienen los mismos derechos, <span class=\"_ _4\"> </span>s<span class=\"_ _2\"></span>alvo <span class=\"_ _24\"> </span>que <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>pueda <span class=\"_ _24\"> </span>identificar <span class=\"_ _24\"> </span>claramente <span class=\"_ _24\"> </span>los <span class=\"_ _1e\"> </span>instrumentos  ve<span class=\"_ _0\"></span>ndidos <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>coste individualizado <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _7\"> </span>mi<span class=\"_ _2\"></span>smos. <span class=\"_ _7\"> </span>Para <span class=\"_ _8\"> </span>los <span class=\"_ _7\"> </span>inst<span class=\"_ _2\"></span>rumentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>deuda, <span class=\"_ _7\"> </span>dete<span class=\"_ _2\"></span>rmina <span class=\"_ _7\"> </span>el <span class=\"_ _8\"> </span>coste <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>nivel individual <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>colectivo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>consistente <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>unidad <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>cuenta <span class=\"_ _6\"></span>utilizada <span class=\"_ _6\"></span>para <span class=\"_ _2\"></span>determinar el deterioro de valor.<span class=\"_ _4b\"> </span>Baja de Pasivos Financieros Un pasivo financiero se da de baja cuando se extingue la obligaci\u00f3n corre<span class=\"_ _0\"></span>spondiente.  La <span class=\"_ _6\"></span>diferencia <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>libros <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>pasivo <span class=\"_ _2\"></span>financiero <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>part<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>mi<span class=\"_ _2\"></span>smo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>ha<span class=\"_ _1\"></span> dado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>baja <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>contra<span class=\"_ _0\"></span>prestaci\u00f3n <span class=\"_ _6\"></span>pagada, <span class=\"_ _6\"></span>incluidos <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>costes <span class=\"_ _2\"></span>de <span class=\"_ _5\"></span>tra<span class=\"_ _0\"></span>nsacci\u00f3n <span class=\"_ _6\"></span>atribuibles, <span class=\"_ _6\"></span>as\u00ed como <span class=\"_ _1\"></span>cualquier <span class=\"_ _0\"></span>activo <span class=\"_ _1\"></span>cedido dife<span class=\"_ _0\"></span>rente <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>efectivo, <span class=\"_ _1\"></span>o pasivo <span class=\"_ _1\"></span>asumido, se<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>reconoce <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>cuent<span class=\"_ _2\"></span>a de p\u00e9rdidas y ganancias consolidada del ejercicio en que tiene lugar.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-552": {
   "value": "Para <span class=\"_ _7\"> </span>las <span class=\"_ _8\"> </span>g<span class=\"_ _2\"></span>arant\u00edas <span class=\"_ _8\"> </span>financieras, <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _8\"> </span>conside<span class=\"_ _2\"></span>ra <span class=\"_ _7\"> </span>los <span class=\"_ _4\"> </span>cambios <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>rie<span class=\"_ _2\"></span>sgo <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>impago <span class=\"_ _8\"> </span>del deudor. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>Grupo de<span class=\"_ _0\"></span>termina las <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>\u00e9rdidas <span class=\"_ _0\"></span>de cr\u00e9dito, <span class=\"_ _1\"></span>como los pa<span class=\"_ _0\"></span>gos esperados <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>reembolsar al <span class=\"_ _1\"></span>tenedor <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>las p\u00e9rdidas <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>incurre, <span class=\"_ _0\"></span>menos <span class=\"_ _1\"></span>cualquier <span class=\"_ _1\"></span>im<span class=\"_ _2\"></span>porte que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo e<span class=\"_ _0\"></span>spera recibir <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>tenedor, <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>deudor <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>cualquier <span class=\"_ _5\"></span>tercero. <span class=\"_ _9\"></span>A <span class=\"_ _9\"></span>estos <span class=\"_ _9\"></span>efectos, <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>considera <span class=\"_ _5\"></span>el importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>primas <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>cobrar <span class=\"_ _5\"></span>cuando <span class=\"_ _5\"></span>\u00e9stas <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>cobran <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>plazos. <span class=\"_ _5\"></span>Si <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>act<span class=\"_ _2\"></span>ivo <span class=\"_ _5\"></span>est\u00e1 <span class=\"_ _5\"></span>totalmente garantizado, <span class=\"_ _0\"></span>la estimaci\u00f3n de <span class=\"_ _0\"></span>la p\u00e9rdida<span class=\"_ _0\"></span> de <span class=\"_ _1\"></span>c<span class=\"_ _2\"></span>r\u00e9dito ser\u00eda consistente <span class=\"_ _1\"></span>con las estimaciones de <span class=\"_ _0\"></span>las p\u00e9rdidas de cr\u00e9dito del activo sujeto a la garant\u00eda. Para <span class=\"_ _6\"></span>garant\u00edas <span class=\"_ _5\"></span>financieras <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>compromisos <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>cr\u00e9dito, <span class=\"_ _5\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>puede <span class=\"_ _5\"></span>determina<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>el tipo de<span class=\"_ _0\"></span> inte<span class=\"_ _0\"></span>r\u00e9s efec<span class=\"_ _0\"></span>tivo de <span class=\"_ _1\"></span>forma fiable, el <span class=\"_ _1\"></span>Grupo aplica un <span class=\"_ _1\"></span>tipo de inter\u00e9<span class=\"_ _0\"></span>s de <span class=\"_ _0\"></span>mercado, a<span class=\"_ _0\"></span>justado por riesgos no considerados en los flujos descontados. Para <span class=\"_ _1\"></span>compromisos <span class=\"_ _1\"></span>de cr\u00e9dito <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>garant\u00edas <span class=\"_ _1\"></span>financieras, <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _1\"></span>esperada <span class=\"_ _1\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>reconoce<span class=\"_ _4b\"> </span>como <span class=\"_ _5\"></span>una <span class=\"_ _6\"></span>p<span class=\"_ _2\"></span>rovisi\u00f3n. <span class=\"_ _5\"></span>Si <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>instrumento <span class=\"_ _5\"></span>financiero <span class=\"_ _5\"></span>incluye <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>pr\u00e9stamo <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>compromiso <span class=\"_ _6\"></span>no<span class=\"_ _2\"></span> dispuesto y <span class=\"_ _1\"></span>el Grupo <span class=\"_ _1\"></span>no puede identificar <span class=\"_ _1\"></span>separadamente la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>de cr\u00e9<span class=\"_ _0\"></span>dito atribuible <span class=\"_ _1\"></span>a cada componente, <span class=\"_ _2\"></span>las <span class=\"_ _6\"></span>p\u00e9rdida<span class=\"_ _2\"></span>s <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>cr<span class=\"_ _2\"></span>\u00e9dito <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>compro<span class=\"_ _2\"></span>miso <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _2\"></span>conjunta<span class=\"_ _2\"></span>mente <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>del activo financ<span class=\"_ _0\"></span>iero. Si las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>de cr\u00e9dito <span class=\"_ _0\"></span>exceden del valor <span class=\"_ _0\"></span>contable del <span class=\"_ _0\"></span>activo financ<span class=\"_ _0\"></span>iero, el exceso se reconoce como una provisi\u00f3n.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-553": {
   "value": "Los <span class=\"_ _2\"></span>dividendos <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>tienen <span class=\"_ _6\"></span>car\u00e1cter <span class=\"_ _2\"></span>discrecional, <span class=\"_ _6\"></span>ya <span class=\"_ _6\"></span>sea <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>efectivo <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>especie <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>reconocen como una re<span class=\"_ _0\"></span>ducci\u00f3n de patrimonio neto <span class=\"_ _0\"></span>en el momento <span class=\"_ _0\"></span>en el que <span class=\"_ _0\"></span>tiene lugar su aprobaci\u00f3n <span class=\"_ _1\"></span>po<span class=\"_ _2\"></span>r la Junta General de Accionistas.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-554": {
   "value": "Efectivo y otros medios l\u00edquidos equivalentes El <span class=\"_ _5\"></span>efectivo <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>otros <span class=\"_ _5\"></span>medi<span class=\"_ _0\"></span>os <span class=\"_ _5\"></span>l\u00edquidos <span class=\"_ _5\"></span>equivalentes <span class=\"_ _5\"></span>incluyen <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>efectivo <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>ca<span class=\"_ _0\"></span>ja <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>dep\u00f3sitos bancarios <span class=\"_ _7\"></span>a <span class=\"_ _7\"> </span>la <span class=\"_ _8\"> </span>vista <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>entidades <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>cr\u00e9dito. <span class=\"_ _8\"> </span>Tambi\u00e9n <span class=\"_ _7\"> </span>se <span class=\"_ _8\"> </span>incluyen <span class=\"_ _7\"> </span>bajo <span class=\"_ _8\"> </span>este <span class=\"_ _8\"> </span>concepto <span class=\"_ _7\"></span>otras inversiones <span class=\"_ _4\"> </span>a <span class=\"_ _24\"> </span>corto <span class=\"_ _4\"> </span>plazo <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>gran <span class=\"_ _4\"> </span>liquidez <span class=\"_ _24\"> </span>siempre <span class=\"_ _24\"> </span>que <span class=\"_ _4\"> </span>fuesen <span class=\"_ _24\"> </span>f\u00e1cilment<span class=\"_ _2\"></span>e <span class=\"_ _4\"> </span>convertibles <span class=\"_ _24\"> </span>en importes determinados de efectivo y que<span class=\"_ _0\"></span> est\u00e1n sujetas a un riesgo insignificante de<span class=\"_ _0\"></span> cambios de valor. <span class=\"_ _5\"></span>A <span class=\"_ _5\"></span>estos <span class=\"_ _9\"></span>efectos <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>incluyen <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>inversiones <span class=\"_ _9\"></span>con <span class=\"_ _5\"></span>vencimientos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>menos <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>tres <span class=\"_ _5\"></span>meses desde la fecha de adquisici\u00f3n.  A <span class=\"_ _3\"></span>efectos <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>estado <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>efectivo <span class=\"_ _1\"></span>consolidado, <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>incluyen <span class=\"_ _1\"></span>como <span class=\"_ _3\"></span>efectivo <span class=\"_ _1\"></span>y <span class=\"_ _3\"></span>otros <span class=\"_ _1\"></span>medios l\u00edquidos equivale<span class=\"_ _0\"></span>ntes <span class=\"_ _0\"></span>los descubiertos <span class=\"_ _1\"></span>bancarios que son <span class=\"_ _1\"></span>exigibles a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>vista y <span class=\"_ _1\"></span>que forman <span class=\"_ _1\"></span>pa<span class=\"_ _2\"></span>rte de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>tesorer\u00eda <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>Grupo. <span class=\"_ _6\"></span>Los <span class=\"_ _2\"></span>des<span class=\"_ _2\"></span>cubiertos <span class=\"_ _2\"></span>bancari<span class=\"_ _2\"></span>os <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>estado<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>de situaci\u00f3n <span class=\"_ _1\"></span>financiera <span class=\"_ _0\"></span>consolidado <span class=\"_ _0\"></span>como <span class=\"_ _1\"></span>pasivos fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>deudas <span class=\"_ _1\"></span>con entidades <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9dito.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "g<span class=\"lsa\">) </span>Existencias<span class=\"ff2\"> </span>Las existencias del Grupo est\u00e1n divididas en dos tipos seg\u00fan el \u00e1rea de negocio: -<span class=\"ff4\"> <span class=\"_ _15\"> </span></span>Existencias <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>laboratorio: <span class=\"_ _7\"> </span>todo <span class=\"_ _7\"> </span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>kits, <span class=\"_ _7\"> </span>reactivos <span class=\"_ _7\"> </span>y <span class=\"_ _7\"></span>material <span class=\"_ _9\"></span>fungibl<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>para <span class=\"_ _7\"> </span>poder llevar <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"> </span>cabo <span class=\"_ _1c\"> </span>las <span class=\"_ _1c\"> </span>prueb<span class=\"_ _2\"></span>as <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>laboratorio <span class=\"_ _1d\"> </span>(l\u00edquidos, <span class=\"_ _1c\"> </span>colorantes, <span class=\"_ _1c\"> </span>ceras, <span class=\"_ _1d\"> </span>laminillas, compuestos qu\u00edmicos, etc.). Todo <span class=\"_ _2\"></span>es con <span class=\"_ _2\"></span>relaci\u00f3n a las <span class=\"_ _2\"></span>unidades de negocio <span class=\"_ _2\"></span>de anatom\u00eda patol\u00f3gica, hematolog\u00eda y gen\u00e9tica. -<span class=\"ff4\"> <span class=\"_ _15\"> </span></span>Existencias <span class=\"_ _20\"> </span>Oncolog\u00eda: <span class=\"_ _27\"> </span>materiales <span class=\"_ _27\"> </span>necesarios <span class=\"_ _27\"> </span>para <span class=\"_ _20\"> </span>cada <span class=\"_ _27\"> </span>tratamiento <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>oncolog\u00eda<span class=\"_ _2\"></span> radioter\u00e1pica del grupo <span class=\"_ _2\"></span>(cremas, cables, <span class=\"_ _2\"></span>pegatinas, l\u00ed<span class=\"_ _2\"></span>quidos y compuestos <span class=\"_ _2\"></span>qu\u00edmicos <span class=\"_ _2\"></span>para llevar a cabo una sesi\u00f3n de radio).<span class=\"_ _4b\"> </span>Los bienes comprendidos <span class=\"_ _2\"></span>en las existencias <span class=\"_ _2\"></span>se valoran por su <span class=\"_ _2\"></span>coste<span class=\"_ _2\"></span> (p<span class=\"_ _2\"></span>recio de adquisici\u00f3n o <span class=\"_ _2\"></span>el coste de producci\u00f3n), seg\u00fan el m\u00e9todo del Precio Medio Ponderado. El <span class=\"_ _4\"> </span>coste <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>adquisici\u00f3n <span class=\"_ _24\"> </span>incluye <span class=\"_ _4\"> </span>el <span class=\"_ _24\"> </span>importe <span class=\"_ _24\"> </span>facturado <span class=\"_ _24\"> </span>por <span class=\"_ _24\"> </span>el <span class=\"_ _4\"> </span>vendedor <span class=\"_ _1e\"> </span>despu\u00e9s <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>deducir cualquier <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>escuento, <span class=\"_ _5\"></span>rebaja <span class=\"_ _6\"></span>u <span class=\"_ _5\"></span>otras <span class=\"_ _5\"></span>partidas <span class=\"_ _5\"></span>similares, <span class=\"_ _5\"></span>as\u00ed <span class=\"_ _5\"></span>como <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>intereses <span class=\"_ _5\"></span>incorporados <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>l nominal de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>d\u00e9bitos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>adicionales que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>producen <span class=\"_ _2\"></span>hasta qu<span class=\"_ _2\"></span>e l<span class=\"_ _2\"></span>os <span class=\"_ _2\"></span>bienes se <span class=\"_ _2\"></span>hallen<span class=\"_ _2\"></span> ubicados para su venta, otros directamente atribuibles a la a<span class=\"_ _0\"></span>dquisici\u00f3n, as\u00ed como los impuestos<span class=\"_ _4b\"> </span>indirectos no recuperables de la Hacienda P\u00fablica. Cuando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>realizable <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>existencias sea <span class=\"_ _1\"></span>inferior a <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>precio <span class=\"_ _1\"></span>de adquisici\u00f3n o <span class=\"_ _1\"></span>coste de <span class=\"_ _3\"></span>producci\u00f3n, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _3\"></span>efectuar\u00e1 <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>oportunas <span class=\"_ _3\"></span>correcciones <span class=\"_ _1\"></span>valorativas <span class=\"_ _1\"></span>reconoci\u00e9ndolas <span class=\"_ _3\"></span>como gasto en la Cuenta de resultados consolidada.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "h<span class=\"lsa\">) </span>Transacciones en Moneda Extranjera Las <span class=\"_ _4\"> </span>transacciones <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>m<span class=\"_ _2\"></span>oneda <span class=\"_ _4\"> </span>extranjera <span class=\"_ _4\"> </span>se <span class=\"_ _24\"> </span>convierten <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _24\"> </span>moneda <span class=\"_ _4\"> </span>funcional <span class=\"_ _24\"> </span>mediante <span class=\"_ _4\"> </span>la aplicaci\u00f3n <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>tipos de cambio <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>ontado entre la <span class=\"_ _0\"></span>moneda <span class=\"_ _0\"></span>funcional y <span class=\"_ _0\"></span>la moneda <span class=\"_ _0\"></span>extranjera en las fechas en las que se efect\u00faan las transacciones.  Los <span class=\"_ _1\"></span>activos y <span class=\"_ _1\"></span>pasivos monetarios <span class=\"_ _1\"></span>denominados e<span class=\"_ _0\"></span>n moneda <span class=\"_ _1\"></span>extranjera <span class=\"_ _1\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>han<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>convertido a <span class=\"_ _1\"></span>euros aplicando <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>tipo <span class=\"_ _6\"></span>existent<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>cierre <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>ejerc<span class=\"_ _0\"></span>icio, <span class=\"_ _6\"></span>mientras <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>monetarios <span class=\"_ _6\"></span>valorados <span class=\"_ _6\"></span>a<span class=\"_ _2\"></span> coste <span class=\"_ _1\"></span>hist\u00f3rico, se <span class=\"_ _1\"></span>convierten <span class=\"_ _0\"></span>aplicando <span class=\"_ _1\"></span>los tipos <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>aplicados <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>la fecha <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>tuvo<span class=\"_ _2\"></span> lugar la transacci\u00f3n.  Las <span class=\"_ _6\"></span>diferencias <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>ponen <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>manifiesto <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>liquidaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>tr<span class=\"_ _2\"></span>ansacciones <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>moned<span class=\"_ _2\"></span>a extranjera y en la conversi\u00f3n a euros de a<span class=\"_ _0\"></span>ctivos y pasivos monetarios denominados en moneda extranjera, <span class=\"_ _7\"> </span>se <span class=\"_ _8\"> </span>reconocen <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>resultados. <span class=\"_ _8\"> </span>No <span class=\"_ _8\"> </span>obstante, <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>diferencias <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>cambio <span class=\"_ _8\"> </span>surgidas <span class=\"_ _8\"> </span>en<span class=\"_ _2\"></span> partidas <span class=\"_ _8\"> </span>monetarias <span class=\"_ _8\"> </span>que <span class=\"_ _4\"> </span>forman <span class=\"_ _8\"> </span>parte <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _8\"> </span>inversi\u00f3n <span class=\"_ _4\"> </span>neta <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>negocios <span class=\"_ _4\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>extranjero <span class=\"_ _8\"> </span>se registran como diferencias de conversi\u00f3n en otro resultado global.  Las  p\u00e9rdidas  o <span class=\"_ _1c\"> </span>ganancias  por  diferen<span class=\"_ _2\"></span>cias  de  c<span class=\"_ _2\"></span>ambio  relacionadas  con  activos <span class=\"_ _1c\"> </span>o  pasivos financieros <span class=\"_ _1d\"> </span>monetarios <span class=\"_ _23\"> </span>denominados <span class=\"_ _1d\"> </span>en <span class=\"_ _23\"> </span>moneda <span class=\"_ _23\"> </span>e<span class=\"_ _0\"></span>xtranjera <span class=\"_ _1d\"> </span>s<span class=\"_ _2\"></span>e <span class=\"_ _1d\"> </span>r<span class=\"_ _2\"></span>econocen <span class=\"_ _1d\"> </span>igualmente <span class=\"_ _23\"> </span>en resultados.  Los <span class=\"_ _9\"></span>activos <span class=\"_ _7\"> </span>financieros <span class=\"_ _9\"></span>monetarios <span class=\"_ _7\"></span>denominados <span class=\"_ _9\"></span>en <span class=\"_ _7\"> </span>moneda <span class=\"_ _9\"></span>extranjera <span class=\"_ _9\"></span>c<span class=\"_ _2\"></span>lasificados <span class=\"_ _9\"></span>como <span class=\"_ _7\"></span>a valor <span class=\"_ _7\"> </span>ra<span class=\"_ _2\"></span>zonable <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>cambios <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>otro <span class=\"_ _8\"> </span>resultado <span class=\"_ _4\"> </span>global <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>consideran <span class=\"_ _8\"> </span>contabilizados <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>coste amortizado <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>moneda <span class=\"_ _9\"></span>extranjera <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>por <span class=\"_ _9\"></span>tanto <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>diferencias <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>cambio <span class=\"_ _5\"></span>asociadas <span class=\"_ _5\"></span>con <span class=\"_ _9\"></span>las variaciones del coste<span class=\"_ _0\"></span> amortizado se reconocen en resultados y el re<span class=\"_ _0\"></span>sto de la variaci\u00f3n del va<span class=\"_ _0\"></span>lor razonable se reconoce seg\u00fan lo expuesto en el apartado f.   El <span class=\"_ _7\"> </span>Grupo <span class=\"_ _8\"> </span>presenta <span class=\"_ _7\"> </span>el <span class=\"_ _8\"> </span>efecto <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>activos <span class=\"_ _7\"> </span>y <span class=\"_ _8\"> </span>pasivos <span class=\"_ _8\"> </span>por <span class=\"_ _7\"> </span>impuestos <span class=\"_ _8\"> </span>diferidos denominados <span class=\"_ _3\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>moneda<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>extranjera <span class=\"_ _1\"></span>conjuntamente <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>impuesto <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>diferido<span class=\"_ _2\"></span> en resultados de acuerdo con la NIC 12 <span class=\"ff9\">\u2013</span> <span class=\"ff9\">\u201cImpuesto a las Ganancias\u201d p\u00e1rrafo 78.</span> Las <span class=\"_ _1e\"> </span>p\u00e9rdidas <span class=\"_ _24\"> </span>o  ganancias <span class=\"_ _24\"> </span>por  diferencias <span class=\"_ _24\"> </span>de  cambio <span class=\"_ _24\"> </span>de  activos <span class=\"_ _24\"> </span>y  pasivos <span class=\"_ _24\"> </span>financieros  no monetarios <span class=\"_ _7\"> </span>y <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>activos <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>pasivos <span class=\"_ _4\"> </span>financieros <span class=\"_ _8\"> </span>monetarios <span class=\"_ _8\"> </span>valorados <span class=\"_ _8\"> </span>a<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>razonable <span class=\"_ _8\"> </span>co<span class=\"_ _2\"></span>n cambios <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>resultados, <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>reconocen <span class=\"_ _0\"></span>conjuntamente <span class=\"_ _1\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>variaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _1\"></span>raz<span class=\"_ _2\"></span>onable <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>otro resultado global o en resultados. El resto de la va<span class=\"_ _0\"></span>riaci\u00f3n del valor razonable se reconoce seg\u00fan lo <span class=\"_ _2\"></span>expuesto <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>Nota <span class=\"_ _2\"></span>3.f). <span class=\"_ _2\"></span>No <span class=\"_ _2\"></span>obstante, <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>componente <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>variaci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>tipo <span class=\"_ _6\"></span>de cambio <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> los <span class=\"_ _1c\"> </span>instrumentos <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>patrimonio <span class=\"_ _1c\"> </span>denominados  en <span class=\"_ _1c\"> </span>mone<span class=\"_ _2\"></span>da <span class=\"_ _1c\"> </span>extranjera  y<span class=\"_ _2\"></span> <span class=\"_ _1c\"> </span>valorados <span class=\"_ _1c\"> </span>a  valor<span class=\"_ _2\"></span> razonable con cambios en <span class=\"_ _2\"></span>otro resultado global y <span class=\"_ _2\"></span>que sean calificados com<span class=\"_ _2\"></span>o partidas cubiertas<span class=\"_ _4b\"> </span>en coberturas del valor razonable de dicho componente, se reconoce en otro resultado global. i) Conversi\u00f3n de negocios en el extranjero La <span class=\"_ _2\"></span>conversi\u00f3n <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>negocios <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>extranjero <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>efectuado <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>aplicaci\u00f3n <span class=\"_ _2\"></span>del siguiente <span class=\"_ _7\"></span>criterio <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>acuerdo <span class=\"_ _7\"> </span>con <span class=\"_ _7\"> </span>la <span class=\"_ _8\"> </span>NIC <span class=\"_ _7\"> </span>21 <span class=\"_ _7\"> </span><span class=\"ff9\">\u2013</span> <span class=\"_ _8\"> </span><span class=\"ff9\">\u201cEfectos <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>las <span class=\"_ _7\"> </span>Va<span class=\"_ _2\"></span>riaciones <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _7\"> </span>Tasas <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e </span>Cambio de la Moneda Extranjera\u201d p\u00e1rrafo <span class=\"ff2\">39:<span class=\"_ _4b\"> </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _2a\"> </span><span class=\"ff2\">Los <span class=\"_ _5\"></span>activos <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>pasivos, <span class=\"_ _9\"></span>incluyendo <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>fondo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>comercio <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>ajustes <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>netos </span></span>derivados <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>la <span class=\"_ _1d\"> </span>adquisici\u00f3n <span class=\"_ _1d\"> </span>de <span class=\"_ _1c\"> </span>los <span class=\"_ _1d\"> </span>negocios, <span class=\"_ _1c\"> </span>incluyendo <span class=\"_ _1d\"> </span>los <span class=\"_ _1c\"> </span>saldos <span class=\"_ _1d\"> </span>comparativos, <span class=\"_ _1c\"> </span>se convierten al tipo de cambio de cierre en la fecha de cada balance;  \u2022<span class=\"ff4\"> <span class=\"_ _2a\"> </span><span class=\"ff2\">Los <span class=\"_ _7\"> </span>ingresos <span class=\"_ _7\"> </span>y <span class=\"_ _8\"> </span>gastos, <span class=\"_ _8\"> </span>incluyendo <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>saldos <span class=\"_ _7\"> </span>comparativos, <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>convierten <span class=\"_ _8\"> </span>a <span class=\"_ _7\"> </span>los <span class=\"_ _8\"> </span>tipos <span class=\"_ _8\"> </span>de </span></span>cambio vigentes en la fecha de cada tra<span class=\"_ _0\"></span>nsacci\u00f3n; y \u2022<span class=\"ff4\"> <span class=\"_ _2a\"> </span><span class=\"ff2\">Las <span class=\"_ _3\"></span>diferencias <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>c<span class=\"_ _2\"></span>ambio <span class=\"_ _3\"></span>resultantes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>aplicaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>criterios <span class=\"_ _3\"></span>anteriores <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>re<span class=\"_ _2\"></span>conocen </span></span>como diferencias de conversi\u00f3n en otro resultado global; Este <span class=\"_ _5\"></span>mismo <span class=\"_ _5\"></span>crite<span class=\"_ _0\"></span>rio <span class=\"_ _5\"></span>es <span class=\"_ _6\"></span>aplicable <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>conversi\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>estados <span class=\"_ _5\"></span>financieros <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>sociedades contabilizadas <span class=\"_ _6\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>participaci\u00f3n, <span class=\"_ _5\"></span>reconociendo <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>dife<span class=\"_ _2\"></span>rencias <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>conve<span class=\"_ _2\"></span>rsi\u00f3n correspondientes a la participaci\u00f3n del Grupo en otro resultado globa<span class=\"ls16\">l.</span> En  la <span class=\"_ _1c\"> </span>presentaci\u00f3n <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>estado  de <span class=\"_ _1c\"> </span>flujos <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>efectivo <span class=\"_ _1c\"> </span>consolidado,  los <span class=\"_ _1c\"> </span>flujos <span class=\"_ _1c\"> </span>de  efectivo,<span class=\"_ _2\"></span> incluyendo  los  saldos <span class=\"_ _1c\"> </span>compar<span class=\"_ _0\"></span>ativos,  de  las <span class=\"_ _1c\"> </span>entidades  dependientes  y  negocios  conjuntos extranjeros <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>convierten <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>eu<span class=\"_ _2\"></span>ros <span class=\"_ _2\"></span>aplicando <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>tip<span class=\"_ _2\"></span>os <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cambio <span class=\"_ _2\"></span>vigentes <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>f<span class=\"_ _6\"></span>echa <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>que<span class=\"_ _2\"></span> estos tuvieron lugar. Las <span class=\"_ _2\"></span>diferencias <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>conversi\u00f3n <span class=\"_ _6\"></span>registradas <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>otro <span class=\"_ _6\"></span>resultado <span class=\"_ _2\"></span>global <span class=\"_ _2\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>reconocen <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>resultados,<span class=\"_ _2\"></span> como <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>ajuste <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>resultado <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>venta, <span class=\"_ _2\"></span>siguiendo <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>criterios <span class=\"_ _6\"></span>expuestos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>apartados <span class=\"_ _6\"></span>de entidades dependientes y asociadas.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "j<span class=\"lsa\">) </span>Impuesto sobre Beneficios Desde <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>ejercicio <span class=\"_ _7\"></span>2020, <span class=\"_ _7\"> </span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _9\"></span>Dominante<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>es <span class=\"_ _7\"> </span>la <span class=\"_ _7\"></span>cabecera <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>grupo <span class=\"_ _7\"> </span>que <span class=\"_ _7\"> </span>tributa <span class=\"_ _7\"></span>en r\u00e9gimen <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>consolidaci\u00f3n <span class=\"_ _6\"></span>fiscal <span class=\"_ _6\"></span>formado <span class=\"_ _6\"></span>conjuntamente <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>sus <span class=\"_ _6\"></span>filiales <span class=\"_ _6\"></span>directas <span class=\"_ _6\"></span>Ediagnostic-<span class=\"_ _4b\"> </span>Cl\u00ednica <span class=\"_ _1\"></span>Virtual de <span class=\"_ _1\"></span>Especialidades <span class=\"_ _1\"></span>M\u00e9dicas, <span class=\"_ _1\"></span>S.L.<span class=\"_ _2\"></span><span class=\"lsc\">U.</span><span class=\"ff9\">, I<span class=\"_ _1\"></span>nsti<span class=\"_ _2\"></span>tut <span class=\"_ _1\"></span>M\u00e8dic d\u2019O<span class=\"_ _0\"></span>nco<span class=\"ff2\">-Radioter\u00e0pia, <span class=\"_ _1\"></span>S.L.<span class=\"_ _2\"></span>U, </span></span>y <span class=\"_ _1\"></span>Atrys Hea<span class=\"_ _0\"></span>lth <span class=\"_ _1\"></span>Internacional, S.A. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>En e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>ejercicio <span class=\"_ _0\"></span>2022 <span class=\"_ _1\"></span>se a\u00f1adier<span class=\"_ _0\"></span>on <span class=\"_ _1\"></span>al grupo <span class=\"_ _1\"></span>fiscal <span class=\"_ _1\"></span>la Socieda<span class=\"_ _0\"></span>d ASPY <span class=\"_ _5\"></span>Global <span class=\"_ _5\"></span>Services <span class=\"_ _5\"></span>S.A.U. <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>sus <span class=\"_ _5\"></span>sociedade<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>dependientes, <span class=\"_ _5\"></span>as\u00ed <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>Llebalust <span class=\"_ _5\"></span>Patolog\u00eda, S.LU. En e<span class=\"_ _0\"></span>l ejercicio 2023 se a\u00f1a<span class=\"_ _0\"></span>di\u00f3 al grupo fiscal la <span class=\"_ _0\"></span>Sociedad Bienzobas Salud, S.L.U. <span class=\"_ _1\"></span>y sus sociedades dependientes, as\u00ed como SIMM Molecular, S.L.U. El <span class=\"_ _5\"></span>I<span class=\"_ _0\"></span>mpuesto <span class=\"_ _5\"></span>sobre <span class=\"_ _6\"></span>Benef<span class=\"_ _2\"></span>icios <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>registra <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>cu<span class=\"_ _2\"></span>enta <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>gan<span class=\"_ _2\"></span>ancias <span class=\"_ _5\"></span>consolidada <span class=\"_ _5\"></span>o directamente <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>Patrimonio <span class=\"_ _1\"></span>Neto <span class=\"_ _1\"></span>Consolidado, <span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>funci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>dond<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>encuentran <span class=\"_ _1\"></span>registradas las <span class=\"_ _2\"></span>ganancias <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>lo <span class=\"_ _6\"></span>han <span class=\"_ _2\"></span>originado. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>impuesto <span class=\"_ _2\"></span>sobre <span class=\"_ _6\"></span>beneficios <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>cada <span class=\"_ _2\"></span>ejercicio recoge tanto el impuesto corriente como los impuestos diferidos, si proce<span class=\"_ _0\"></span>de. El <span class=\"_ _1d\"> </span>importe <span class=\"_ _1c\"> </span>por <span class=\"_ _1d\"> </span>impuesto <span class=\"_ _1c\"> </span>corriente <span class=\"_ _1d\"> </span>es <span class=\"_ _1d\"> </span>la <span class=\"_ _1c\"> </span>cantidad <span class=\"_ _1d\"> </span>a <span class=\"_ _1d\"> </span>satisfacer <span class=\"_ _1c\"> </span>por <span class=\"_ _1d\"> </span>las <span class=\"_ _1d\"> </span>sociedades <span class=\"_ _1c\"> </span>como<span class=\"_ _2\"></span> consecuencia de las liquidaciones fiscales del impuesto. Las <span class=\"_ _6\"></span>diferencias <span class=\"_ _5\"></span>entre <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>contable <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>pasivos, <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>base <span class=\"_ _5\"></span>fisca<span class=\"_ _0\"></span>l, <span class=\"_ _5\"></span>generan <span class=\"_ _6\"></span>los<span class=\"_ _4b\"> </span>saldos <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>impuestos <span class=\"_ _7\"> </span>diferidos <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>activo <span class=\"_ _9\"></span>o <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>pasivo <span class=\"_ _7\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _7\"> </span>calculan <span class=\"_ _9\"></span>utilizando <span class=\"_ _7\"></span>los <span class=\"_ _9\"></span>ti<span class=\"_ _2\"></span>pos <span class=\"_ _9\"></span>de gravamen <span class=\"_ _24\"> </span>esperados  en <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>mom<span class=\"_ _2\"></span>ento <span class=\"_ _24\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _24\"> </span>su  reversi\u00f3n, <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _24\"> </span>acuerdo  con <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>fo<span class=\"_ _2\"></span>rma <span class=\"_ _1e\"> </span>en <span class=\"_ _24\"> </span>que<span class=\"_ _2\"></span> racionalmente se prevea recuperar o pagar el activo o el pasivo. Las <span class=\"_ _9\"></span>variaciones <span class=\"_ _9\"></span>produci<span class=\"_ _2\"></span>das <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>ejercicio <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>los <span class=\"_ _7\"> </span>impuestos <span class=\"_ _7\"> </span>diferidos <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>activo <span class=\"_ _9\"></span>o <span class=\"_ _7\"> </span>pasivo <span class=\"_ _9\"></span>se registran <span class=\"_ _3\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>consolidada <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>directamente <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Patrimonio <span class=\"_ _1\"></span>Neto Consolidado, seg\u00fan corresponda.<span class=\"_ _4b\"> </span>Los activos o <span class=\"_ _2\"></span>pasivos por<span class=\"_ _2\"></span> impuesto sobre <span class=\"_ _2\"></span>las gana<span class=\"_ _2\"></span>ncias <span class=\"_ _2\"></span>corriente se <span class=\"_ _2\"></span>valoran por <span class=\"_ _2\"></span>las cantidades<span class=\"_ _2\"></span> que <span class=\"_ _9\"></span>se <span class=\"_ _7\"> </span>espera <span class=\"_ _9\"></span>p<span class=\"_ _2\"></span>agar <span class=\"_ _9\"></span>o <span class=\"_ _7\"> </span>recuperar <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _9\"></span>auto<span class=\"_ _2\"></span>ridades <span class=\"_ _9\"></span>fiscales, <span class=\"_ _7\"> </span>utilizando <span class=\"_ _7\"> </span>la <span class=\"_ _7\"></span>normativa <span class=\"_ _9\"></span>y <span class=\"_ _7\"> </span>tipos impositivos que est\u00e1n aprobados o est\u00e9n a punto de aprobarse e<span class=\"_ _0\"></span>n la fecha de cierre.<span class=\"_ _2\"></span> Los <span class=\"_ _1\"></span>pasivos <span class=\"_ _3\"></span>por <span class=\"_ _1\"></span>impuesto <span class=\"_ _1\"></span>diferido <span class=\"_ _3\"></span>son <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>importes <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>pagar <span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>futuro <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>concepto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>impuesto sobre <span class=\"_ _7\"> </span>sociedades <span class=\"_ _8\"> </span>relacio<span class=\"_ _2\"></span>nados <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>diferencias <span class=\"_ _8\"> </span>temporarias <span class=\"_ _8\"> </span>imponibles <span class=\"_ _8\"> </span>mientras <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>los activos <span class=\"_ _7\"> </span>por <span class=\"_ _8\"> </span>impuesto <span class=\"_ _7\"> </span>diferido <span class=\"_ _8\"> </span>son <span class=\"_ _8\"> </span>los <span class=\"_ _7\"> </span>importes <span class=\"_ _8\"> </span>a <span class=\"_ _7\"> </span>recuperar <span class=\"_ _8\"> </span>en <span class=\"_ _7\"> </span>con<span class=\"_ _2\"></span>cepto <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>impuesto <span class=\"_ _8\"> </span>sobre sociedades <span class=\"_ _4\"> </span>debido <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _24\"> </span>existencia <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>diferencias <span class=\"_ _24\"> </span>temporarias <span class=\"_ _4\"> </span>deducibles, <span class=\"_ _4\"> </span>bases <span class=\"_ _24\"> </span>imponibles negativas compensables o deducciones pendientes de aplicaci\u00f3n. El impuesto <span class=\"_ _2\"></span>sobre las ganancias corriente o diferido <span class=\"_ _2\"></span>se reconoce en r<span class=\"_ _2\"></span>esultados, salvo que surja<span class=\"_ _2\"></span> de <span class=\"_ _6\"></span>una <span class=\"_ _2\"></span>transacci\u00f3n <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>suceso <span class=\"_ _6\"></span>econ\u00f3mico <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>reconocido <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>mismo <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>otro diferente, contra patrimonio neto o de una combinaci\u00f3n de ne<span class=\"_ _0\"></span>gocios. El <span class=\"_ _6\"></span>Grupo <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>econoce <span class=\"_ _2\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>deducciones <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>inversi\u00f3n <span class=\"_ _6\"></span>aplicando <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>criterios <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _6\"></span>y valoraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>impuesto <span class=\"_ _6\"></span>corriente <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>diferido, <span class=\"_ _6\"></span>salvo <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>tengan <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>naturaleza <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> subvenci\u00f3n. <span class=\"_ _2\"></span>S<span class=\"_ _2\"></span>i <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>deducciones <span class=\"_ _2\"></span>tienen <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>naturaleza <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>subvenci\u00f3n, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>rec<span class=\"_ _2\"></span>onocen, <span class=\"_ _2\"></span>presentan <span class=\"_ _6\"></span>y valoran a<span class=\"_ _0\"></span>plicando <span class=\"_ _0\"></span>la pol\u00edtica <span class=\"_ _1\"></span>contable correspondiente. <span class=\"_ _0\"></span>A estos <span class=\"_ _1\"></span>efectos, el Grupo <span class=\"_ _1\"></span>considera que tienen <span class=\"_ _6\"></span>naturaleza <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>sub<span class=\"_ _2\"></span>venci\u00f3n <span class=\"_ _6\"></span>aquellas <span class=\"_ _6\"></span>deducciones <span class=\"_ _6\"></span>cuya <span class=\"_ _5\"></span>aplicac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _6\"></span>es <span class=\"_ _5\"></span>independiente <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>la existencia de<span class=\"_ _0\"></span> cuota <span class=\"_ _1\"></span>\u00ednt<span class=\"_ _2\"></span>egra positiva <span class=\"_ _0\"></span>y que <span class=\"_ _1\"></span>t<span class=\"_ _2\"></span>ienen condicione<span class=\"_ _0\"></span>s sustantivas <span class=\"_ _0\"></span>operativas <span class=\"_ _0\"></span>adicionales a la realizaci\u00f3n o mantenimiento de la inversi\u00f3n. Los activos por impuesto diferido se reconocen siempre que: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">en la medida en <span class=\"_ _2\"></span>que resulta <span class=\"_ _2\"></span>probable que las empresas dispo<span class=\"_ _2\"></span>ngan de ganancias <span class=\"_ _2\"></span>fiscales </span></span>futuras que <span class=\"_ _2\"></span>permitan la <span class=\"_ _2\"></span>aplicaci\u00f3n <span class=\"_ _2\"></span>de estos <span class=\"_ _2\"></span>activos. <span class=\"_ _2\"></span>No obst<span class=\"_ _2\"></span>ante, los <span class=\"_ _2\"></span>activos que <span class=\"_ _2\"></span>surjan del <span class=\"_ _24\"> </span>reconocimiento <span class=\"_ _4\"> </span>ini<span class=\"_ _2\"></span>cial <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>activos <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>pasivos <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>una <span class=\"_ _24\"> </span>transacci\u00f3n <span class=\"_ _4\"> </span>que<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>no <span class=\"_ _24\"> </span>es <span class=\"_ _24\"> </span>una combinaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocios, <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>transacci\u00f3n <span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>afecta <span class=\"_ _3\"></span>ni <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>resultado <span class=\"_ _1\"></span>contable ni <span class=\"_ _24\"> </span>a  la <span class=\"_ _4\"> </span>base  impon<span class=\"_ _0\"></span>ible <span class=\"_ _24\"> </span>fiscal <span class=\"_ _24\"> </span>y <span class=\"_ _1e\"> </span>a <span class=\"_ _24\"> </span>la  fe<span class=\"_ _0\"></span>cha <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>la  tra<span class=\"_ _0\"></span>nsacci\u00f3n <span class=\"_ _24\"> </span>no <span class=\"_ _24\"> </span>surjan<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>diferencias temporarias <span class=\"_ _20\"> </span>imponibles <span class=\"_ _20\"> </span>y <span class=\"_ _20\"> </span>deducibles <span class=\"_ _20\"> </span>por <span class=\"_ _20\"> </span>el <span class=\"_ _20\"> </span>mismo <span class=\"_ _20\"> </span>importe, <span class=\"_ _20\"> </span>no <span class=\"_ _20\"> </span>son <span class=\"_ _20\"> </span>objeto <span class=\"_ _20\"> </span>de reconocimiento; \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">correspondan <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>diferencias <span class=\"_ _6\"></span>temporarias <span class=\"_ _6\"></span>relacionadas <span class=\"_ _6\"></span>con <span class=\"_ _5\"></span>inversiones <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>dependientes, </span></span>asociadas <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>negocios <span class=\"_ _6\"></span>conjuntos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>medida <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>q<span class=\"_ _2\"></span>ue <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>diferencias <span class=\"_ _2\"></span>tempor<span class=\"_ _2\"></span>arias <span class=\"_ _2\"></span>vayan a <span class=\"_ _1\"></span>revertir en <span class=\"_ _1\"></span>un futuro <span class=\"_ _1\"></span>previsible y <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>espere <span class=\"_ _1\"></span>g<span class=\"_ _2\"></span>enerar <span class=\"_ _1\"></span>ganancias fiscales <span class=\"_ _1\"></span>futuras positivas para compensar las diferencias; En cada <span class=\"_ _0\"></span>cierre de <span class=\"_ _0\"></span>Estado de Situac<span class=\"_ _0\"></span>i\u00f3n Financiera <span class=\"_ _0\"></span>se analiza e<span class=\"_ _0\"></span>l valor contable <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>activos por impuestos dife<span class=\"_ _0\"></span>ridos <span class=\"_ _0\"></span>registrados, <span class=\"_ _1\"></span>y se <span class=\"_ _0\"></span>realizan <span class=\"_ _1\"></span>los ajustes <span class=\"_ _1\"></span>necesarios en <span class=\"_ _1\"></span>la medida <span class=\"_ _1\"></span>en que <span class=\"_ _0\"></span>existan dudas <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>r<span class=\"_ _2\"></span>ecuperabilidad <span class=\"_ _6\"></span>fiscal <span class=\"_ _6\"></span>futura. <span class=\"_ _6\"></span>Asimi<span class=\"_ _2\"></span>smo, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>ca<span class=\"_ _2\"></span>da <span class=\"_ _6\"></span>cierre <span class=\"_ _6\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>eval\u00faan <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos<span class=\"_ _2\"></span> por impuestos <span class=\"_ _0\"></span>diferidos n<span class=\"_ _0\"></span>o registra<span class=\"_ _0\"></span>dos en <span class=\"_ _0\"></span>el balanc<span class=\"_ _0\"></span>e y <span class=\"_ _1\"></span>\u00e9stos son objeto de<span class=\"_ _0\"></span> rec<span class=\"_ _0\"></span>onocimiento en <span class=\"_ _1\"></span>la medida en que pase a ser probable su recuperaci\u00f3n con beneficios fisca<span class=\"_ _0\"></span>les futuros. <span class=\"_ _2\"></span> Si <span class=\"_ _2\"></span>surge un <span class=\"_ _2\"></span>activo <span class=\"_ _2\"></span>y un <span class=\"_ _2\"></span>pasivo por <span class=\"_ _2\"></span>impuesto <span class=\"_ _2\"></span>diferido por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>mismo importe en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>del<span class=\"_ _4b\"> </span>reconocimiento <span class=\"_ _3\"></span>ini<span class=\"_ _2\"></span>cial, <span class=\"_ _1\"></span>pero <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>a<span class=\"_ _2\"></span>ctivo <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>impuesto <span class=\"_ _0\"></span>diferido <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>pu<span class=\"_ _2\"></span>ede <span class=\"_ _1\"></span>reconocer <span class=\"_ _1\"></span>debido <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>que no es <span class=\"_ _0\"></span>probable que existan ganancias <span class=\"_ _0\"></span>fiscales futuras para <span class=\"_ _0\"></span>su compensaci\u00f3n o se a<span class=\"_ _0\"></span>pliquen tipos impositivos diferentes, la diferencia se rec<span class=\"_ _0\"></span>onoce en resultados.<span class=\"_ _2\"></span> El <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>reconoce <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>conversi\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>activo <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>impuesto <span class=\"_ _5\"></span>diferido <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>u<span class=\"_ _2\"></span>na <span class=\"_ _5\"></span>cuenta <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>cobrar frente <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Admini<span class=\"_ _2\"></span>straci\u00f3n <span class=\"_ _1\"></span>P\u00fablica, <span class=\"_ _3\"></span>cuando<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>es <span class=\"_ _1\"></span>exigibl<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>seg\u00fan <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>dispuesto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>legislaci\u00f3n <span class=\"_ _1\"></span>fiscal vigente. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>estos <span class=\"_ _0\"></span>efectos, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce <span class=\"_ _1\"></span>la baja <span class=\"_ _1\"></span>del activo por <span class=\"_ _1\"></span>impuesto diferido <span class=\"_ _1\"></span>con cargo <span class=\"_ _1\"></span>al gasto<span class=\"_ _4b\"> </span>por <span class=\"_ _8\"> </span>im<span class=\"_ _2\"></span>puesto <span class=\"_ _4\"> </span>sobre <span class=\"_ _4\"> </span>beneficios <span class=\"_ _8\"> </span>dif<span class=\"_ _2\"></span>erido <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>cuenta <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>cobrar <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>abono<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>al <span class=\"_ _4\"> </span>impuesto <span class=\"_ _4\"> </span>sobr<span class=\"_ _2\"></span>e beneficios <span class=\"_ _4\"> </span>sobr<span class=\"_ _2\"></span>e <span class=\"_ _24\"> </span>corriente. <span class=\"_ _24\"> </span>De <span class=\"_ _24\"> </span>igu<span class=\"_ _2\"></span>al <span class=\"_ _24\"> </span>forma, <span class=\"_ _24\"> </span>el <span class=\"_ _1e\"> </span>Grupo <span class=\"_ _24\"> </span>reconoce <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>canj<span class=\"_ _2\"></span>e <span class=\"_ _4\"> </span>de <span class=\"_ _1e\"> </span>un <span class=\"_ _24\"> </span>activo <span class=\"_ _24\"> </span>po<span class=\"_ _2\"></span>r impuesto <span class=\"_ _4\"> </span>diferido <span class=\"_ _24\"> </span>por <span class=\"_ _24\"> </span>valores <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>Deuda <span class=\"_ _4\"> </span>P<span class=\"_ _2\"></span>\u00fablica, <span class=\"_ _4\"> </span>c<span class=\"_ _2\"></span>uando <span class=\"_ _4\"> </span>se <span class=\"_ _24\"> </span>adquiere <span class=\"_ _4\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _4\"> </span>ti<span class=\"_ _2\"></span>tularidad <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>los mismos. El Grupo <span class=\"_ _2\"></span>reconoce la <span class=\"_ _2\"></span>obligaci\u00f3n <span class=\"_ _2\"></span>de pago <span class=\"_ _2\"></span>derivada <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la prestaci\u00f3n <span class=\"_ _2\"></span>patrimonial <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>un gasto de explotaci\u00f3n con abono a la deuda con la Administraci\u00f3n P\u00fablica. Se <span class=\"_ _1\"></span>considera <span class=\"_ _0\"></span>probable <span class=\"_ _1\"></span>que e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>Grupo dispone <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ganancias <span class=\"_ _0\"></span>fiscales <span class=\"_ _1\"></span>suficientes <span class=\"_ _0\"></span>para <span class=\"_ _1\"></span>recuperar <span class=\"_ _1\"></span>los<span class=\"_ _2\"></span> activos <span class=\"_ _24\"> </span>por <span class=\"_ _24\"> </span>impuesto <span class=\"_ _24\"> </span>diferido, <span class=\"_ _24\"> </span>siempre <span class=\"_ _24\"> </span>que  existan <span class=\"_ _4\"> </span>diferencias <span class=\"_ _24\"> </span>temporarias <span class=\"_ _24\"> </span>imponibl<span class=\"_ _2\"></span>es <span class=\"_ _24\"> </span>en cuant\u00eda <span class=\"_ _8\"> </span>suficiente, <span class=\"_ _4\"> </span>relacionadas <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>misma <span class=\"_ _4\"> </span>autoridad <span class=\"_ _4\"> </span>fiscal <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>referi<span class=\"_ _2\"></span>das <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>mismo <span class=\"_ _4\"> </span>sujeto pasivo, <span class=\"_ _2\"></span>cuya <span class=\"_ _6\"></span>reversi\u00f3n <span class=\"_ _2\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>espere <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>mismo <span class=\"_ _6\"></span>ejercicio <span class=\"_ _2\"></span>fiscal <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>prevea <span class=\"_ _6\"></span>reviertan <span class=\"_ _2\"></span>las<span class=\"_ _2\"></span> diferencias <span class=\"_ _1\"></span>temporarias <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>educibles <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>en ejercicios <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>una <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _1\"></span>fiscal, <span class=\"_ _1\"></span>surgida por <span class=\"_ _3\"></span>una<span class=\"_ _2\"></span> diferencia tempor<span class=\"_ _0\"></span>aria deducible, <span class=\"_ _0\"></span>pueda ser <span class=\"_ _0\"></span>compensada c<span class=\"_ _0\"></span>on gana<span class=\"_ _0\"></span>ncias anteriores o <span class=\"_ _1\"></span>posteriores. <span class=\"_ _2\"></span> Al <span class=\"_ _20\"> </span>objeto <span class=\"_ _20\"> </span>de <span class=\"_ _23\"> </span>determinar <span class=\"_ _20\"> </span>las <span class=\"_ _20\"> </span>ganancias <span class=\"_ _23\"> </span>fisc<span class=\"_ _2\"></span>ales <span class=\"_ _20\"> </span>futuras, <span class=\"_ _23\"> </span>el <span class=\"_ _20\"> </span>Grupo <span class=\"_ _20\"> </span>tiene <span class=\"_ _20\"> </span>en <span class=\"_ _20\"> </span>cuenta <span class=\"_ _23\"> </span>las<span class=\"_ _2\"></span> oportunidades <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>planificaci\u00f3n <span class=\"_ _3\"></span>fiscal, <span class=\"_ _1\"></span>siempre <span class=\"_ _3\"></span>que <span class=\"_ _1\"></span>tenga <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>intenci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>adoptarlas <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>es <span class=\"_ _3\"></span>probable<span class=\"_ _2\"></span> que las vaya a adoptar. El Grupo reconoce los pasivos por impuesto diferido en todos los casos excepto que: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">surjan del reconocimiento inicial del fondo de comercio o de un activo o<span class=\"_ _2\"></span> pasivo en una </span></span>transacci\u00f3n <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>no <span class=\"_ _5\"></span>es <span class=\"_ _5\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ombinaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>negocios, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>transacci\u00f3n <span class=\"_ _6\"></span>no<span class=\"_ _2\"></span> afecta <span class=\"_ _1\"></span>ni al re<span class=\"_ _0\"></span>sultado <span class=\"_ _0\"></span>contable <span class=\"_ _1\"></span>ni a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _1\"></span>imponibl<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>fiscal <span class=\"_ _1\"></span>y a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>tran<span class=\"_ _2\"></span>sacci\u00f3n no surjan diferencias temporarias imponibles y deducibles por el mismo importe; \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">correspondan <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>dif<span class=\"_ _2\"></span>erencias <span class=\"_ _5\"></span>relacionadas <span class=\"_ _5\"></span>con <span class=\"_ _9\"></span>inversiones <span class=\"_ _5\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>sociedades <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>ependientes, </span></span>asociadas y <span class=\"_ _6\"></span>negocios con<span class=\"_ _2\"></span>juntos <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>tenga <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>capacidad <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>controlar el <span class=\"_ _5\"></span>momento <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>reversi\u00f3n <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>fuese <span class=\"_ _5\"></span>probable <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>p<span class=\"_ _2\"></span>roduzca <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>reversi\u00f3n <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>un futuro previsible. Los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>impuesto <span class=\"_ _2\"></span>diferido <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>pasivos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>impuesto <span class=\"_ _2\"></span>diferido <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>compensan, <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>existe un <span class=\"_ _4\"> </span>derecho <span class=\"_ _4\"> </span>aplicable <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>egalmente <span class=\"_ _8\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>compensar <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>activos <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>impuesto <span class=\"_ _4\"> </span>corriente <span class=\"_ _8\"> </span>con<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>los pasivos <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>puesto <span class=\"_ _6\"></span>corriente, <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>impuestos <span class=\"_ _6\"></span>diferidos <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>relacionan <span class=\"_ _6\"></span>co<span class=\"_ _2\"></span>n <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>misma <span class=\"_ _6\"></span>entidad sujeta a gravamen y la misma autoridad fiscal. Los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>pa<span class=\"_ _0\"></span>sivos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>impuestos <span class=\"_ _5\"></span>diferidos <span class=\"_ _2\"></span>se <span class=\"_ _5\"></span>reconocen <span class=\"_ _2\"></span>en <span class=\"_ _5\"></span>estado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>situaci\u00f3n <span class=\"_ _6\"></span>financiera consolidado como <span class=\"_ _0\"></span>activos o pa<span class=\"_ _0\"></span>sivos no c<span class=\"_ _0\"></span>orrientes, independientemente de<span class=\"_ _0\"></span> la fecha <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> esperada de realizaci\u00f3n o liquidaci\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-555": {
   "value": "Las <span class=\"_ _9\"></span>variaciones <span class=\"_ _9\"></span>produci<span class=\"_ _2\"></span>das <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>ejercicio <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>los <span class=\"_ _7\"> </span>impuestos <span class=\"_ _7\"> </span>diferidos <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>activo <span class=\"_ _9\"></span>o <span class=\"_ _7\"> </span>pasivo <span class=\"_ _9\"></span>se registran <span class=\"_ _3\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>consolidada <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>directamente <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Patrimonio <span class=\"_ _1\"></span>Neto Consolidado, seg\u00fan corresponda.<span class=\"_ _4b\"> </span>Los activos o <span class=\"_ _2\"></span>pasivos por<span class=\"_ _2\"></span> impuesto sobre <span class=\"_ _2\"></span>las gana<span class=\"_ _2\"></span>ncias <span class=\"_ _2\"></span>corriente se <span class=\"_ _2\"></span>valoran por <span class=\"_ _2\"></span>las cantidades<span class=\"_ _2\"></span> que <span class=\"_ _9\"></span>se <span class=\"_ _7\"> </span>espera <span class=\"_ _9\"></span>p<span class=\"_ _2\"></span>agar <span class=\"_ _9\"></span>o <span class=\"_ _7\"> </span>recuperar <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _9\"></span>auto<span class=\"_ _2\"></span>ridades <span class=\"_ _9\"></span>fiscales, <span class=\"_ _7\"> </span>utilizando <span class=\"_ _7\"> </span>la <span class=\"_ _7\"></span>normativa <span class=\"_ _9\"></span>y <span class=\"_ _7\"> </span>tipos impositivos que est\u00e1n aprobados o est\u00e9n a punto de aprobarse e<span class=\"_ _0\"></span>n la fecha de cierre.<span class=\"_ _2\"></span> Los <span class=\"_ _1\"></span>pasivos <span class=\"_ _3\"></span>por <span class=\"_ _1\"></span>impuesto <span class=\"_ _1\"></span>diferido <span class=\"_ _3\"></span>son <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>importes <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>pagar <span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>futuro <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>concepto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>impuesto sobre <span class=\"_ _7\"> </span>sociedades <span class=\"_ _8\"> </span>relacio<span class=\"_ _2\"></span>nados <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>diferencias <span class=\"_ _8\"> </span>temporarias <span class=\"_ _8\"> </span>imponibles <span class=\"_ _8\"> </span>mientras <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>los activos <span class=\"_ _7\"> </span>por <span class=\"_ _8\"> </span>impuesto <span class=\"_ _7\"> </span>diferido <span class=\"_ _8\"> </span>son <span class=\"_ _8\"> </span>los <span class=\"_ _7\"> </span>importes <span class=\"_ _8\"> </span>a <span class=\"_ _7\"> </span>recuperar <span class=\"_ _8\"> </span>en <span class=\"_ _7\"> </span>con<span class=\"_ _2\"></span>cepto <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>impuesto <span class=\"_ _8\"> </span>sobre sociedades <span class=\"_ _4\"> </span>debido <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _24\"> </span>existencia <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>diferencias <span class=\"_ _24\"> </span>temporarias <span class=\"_ _4\"> </span>deducibles, <span class=\"_ _4\"> </span>bases <span class=\"_ _24\"> </span>imponibles negativas compensables o deducciones pendientes de aplicaci\u00f3n. El impuesto <span class=\"_ _2\"></span>sobre las ganancias corriente o diferido <span class=\"_ _2\"></span>se reconoce en r<span class=\"_ _2\"></span>esultados, salvo que surja<span class=\"_ _2\"></span> de <span class=\"_ _6\"></span>una <span class=\"_ _2\"></span>transacci\u00f3n <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>suceso <span class=\"_ _6\"></span>econ\u00f3mico <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>reconocido <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>mismo <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>otro diferente, contra patrimonio neto o de una combinaci\u00f3n de ne<span class=\"_ _0\"></span>gocios. El <span class=\"_ _6\"></span>Grupo <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>econoce <span class=\"_ _2\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>deducciones <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>inversi\u00f3n <span class=\"_ _6\"></span>aplicando <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>criterios <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _6\"></span>y valoraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>impuesto <span class=\"_ _6\"></span>corriente <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>diferido, <span class=\"_ _6\"></span>salvo <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>tengan <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>naturaleza <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> subvenci\u00f3n. <span class=\"_ _2\"></span>S<span class=\"_ _2\"></span>i <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>deducciones <span class=\"_ _2\"></span>tienen <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>naturaleza <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>subvenci\u00f3n, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>rec<span class=\"_ _2\"></span>onocen, <span class=\"_ _2\"></span>presentan <span class=\"_ _6\"></span>y valoran a<span class=\"_ _0\"></span>plicando <span class=\"_ _0\"></span>la pol\u00edtica <span class=\"_ _1\"></span>contable correspondiente. <span class=\"_ _0\"></span>A estos <span class=\"_ _1\"></span>efectos, el Grupo <span class=\"_ _1\"></span>considera que tienen <span class=\"_ _6\"></span>naturaleza <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>sub<span class=\"_ _2\"></span>venci\u00f3n <span class=\"_ _6\"></span>aquellas <span class=\"_ _6\"></span>deducciones <span class=\"_ _6\"></span>cuya <span class=\"_ _5\"></span>aplicac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _6\"></span>es <span class=\"_ _5\"></span>independiente <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>la existencia de<span class=\"_ _0\"></span> cuota <span class=\"_ _1\"></span>\u00ednt<span class=\"_ _2\"></span>egra positiva <span class=\"_ _0\"></span>y que <span class=\"_ _1\"></span>t<span class=\"_ _2\"></span>ienen condicione<span class=\"_ _0\"></span>s sustantivas <span class=\"_ _0\"></span>operativas <span class=\"_ _0\"></span>adicionales a la realizaci\u00f3n o mantenimiento de la inversi\u00f3n. Los activos por impuesto diferido se reconocen siempre que: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">en la medida en <span class=\"_ _2\"></span>que resulta <span class=\"_ _2\"></span>probable que las empresas dispo<span class=\"_ _2\"></span>ngan de ganancias <span class=\"_ _2\"></span>fiscales </span></span>futuras que <span class=\"_ _2\"></span>permitan la <span class=\"_ _2\"></span>aplicaci\u00f3n <span class=\"_ _2\"></span>de estos <span class=\"_ _2\"></span>activos. <span class=\"_ _2\"></span>No obst<span class=\"_ _2\"></span>ante, los <span class=\"_ _2\"></span>activos que <span class=\"_ _2\"></span>surjan del <span class=\"_ _24\"> </span>reconocimiento <span class=\"_ _4\"> </span>ini<span class=\"_ _2\"></span>cial <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>activos <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>pasivos <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>una <span class=\"_ _24\"> </span>transacci\u00f3n <span class=\"_ _4\"> </span>que<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>no <span class=\"_ _24\"> </span>es <span class=\"_ _24\"> </span>una combinaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocios, <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>transacci\u00f3n <span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>afecta <span class=\"_ _3\"></span>ni <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>resultado <span class=\"_ _1\"></span>contable ni <span class=\"_ _24\"> </span>a  la <span class=\"_ _4\"> </span>base  impon<span class=\"_ _0\"></span>ible <span class=\"_ _24\"> </span>fiscal <span class=\"_ _24\"> </span>y <span class=\"_ _1e\"> </span>a <span class=\"_ _24\"> </span>la  fe<span class=\"_ _0\"></span>cha <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>la  tra<span class=\"_ _0\"></span>nsacci\u00f3n <span class=\"_ _24\"> </span>no <span class=\"_ _24\"> </span>surjan<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>diferencias temporarias <span class=\"_ _20\"> </span>imponibles <span class=\"_ _20\"> </span>y <span class=\"_ _20\"> </span>deducibles <span class=\"_ _20\"> </span>por <span class=\"_ _20\"> </span>el <span class=\"_ _20\"> </span>mismo <span class=\"_ _20\"> </span>importe, <span class=\"_ _20\"> </span>no <span class=\"_ _20\"> </span>son <span class=\"_ _20\"> </span>objeto <span class=\"_ _20\"> </span>de reconocimiento; \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">correspondan <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>diferencias <span class=\"_ _6\"></span>temporarias <span class=\"_ _6\"></span>relacionadas <span class=\"_ _6\"></span>con <span class=\"_ _5\"></span>inversiones <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>dependientes, </span></span>asociadas <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>negocios <span class=\"_ _6\"></span>conjuntos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>medida <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>q<span class=\"_ _2\"></span>ue <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>diferencias <span class=\"_ _2\"></span>tempor<span class=\"_ _2\"></span>arias <span class=\"_ _2\"></span>vayan a <span class=\"_ _1\"></span>revertir en <span class=\"_ _1\"></span>un futuro <span class=\"_ _1\"></span>previsible y <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>espere <span class=\"_ _1\"></span>g<span class=\"_ _2\"></span>enerar <span class=\"_ _1\"></span>ganancias fiscales <span class=\"_ _1\"></span>futuras positivas para compensar las diferencias; En cada <span class=\"_ _0\"></span>cierre de <span class=\"_ _0\"></span>Estado de Situac<span class=\"_ _0\"></span>i\u00f3n Financiera <span class=\"_ _0\"></span>se analiza e<span class=\"_ _0\"></span>l valor contable <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>activos por impuestos dife<span class=\"_ _0\"></span>ridos <span class=\"_ _0\"></span>registrados, <span class=\"_ _1\"></span>y se <span class=\"_ _0\"></span>realizan <span class=\"_ _1\"></span>los ajustes <span class=\"_ _1\"></span>necesarios en <span class=\"_ _1\"></span>la medida <span class=\"_ _1\"></span>en que <span class=\"_ _0\"></span>existan dudas <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>r<span class=\"_ _2\"></span>ecuperabilidad <span class=\"_ _6\"></span>fiscal <span class=\"_ _6\"></span>futura. <span class=\"_ _6\"></span>Asimi<span class=\"_ _2\"></span>smo, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>ca<span class=\"_ _2\"></span>da <span class=\"_ _6\"></span>cierre <span class=\"_ _6\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>eval\u00faan <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos<span class=\"_ _2\"></span> por impuestos <span class=\"_ _0\"></span>diferidos n<span class=\"_ _0\"></span>o registra<span class=\"_ _0\"></span>dos en <span class=\"_ _0\"></span>el balanc<span class=\"_ _0\"></span>e y <span class=\"_ _1\"></span>\u00e9stos son objeto de<span class=\"_ _0\"></span> rec<span class=\"_ _0\"></span>onocimiento en <span class=\"_ _1\"></span>la medida en que pase a ser probable su recuperaci\u00f3n con beneficios fisca<span class=\"_ _0\"></span>les futuros. <span class=\"_ _2\"></span> Si <span class=\"_ _2\"></span>surge un <span class=\"_ _2\"></span>activo <span class=\"_ _2\"></span>y un <span class=\"_ _2\"></span>pasivo por <span class=\"_ _2\"></span>impuesto <span class=\"_ _2\"></span>diferido por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>mismo importe en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>del<span class=\"_ _4b\"> </span>reconocimiento <span class=\"_ _3\"></span>ini<span class=\"_ _2\"></span>cial, <span class=\"_ _1\"></span>pero <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>a<span class=\"_ _2\"></span>ctivo <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>impuesto <span class=\"_ _0\"></span>diferido <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>pu<span class=\"_ _2\"></span>ede <span class=\"_ _1\"></span>reconocer <span class=\"_ _1\"></span>debido <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>que no es <span class=\"_ _0\"></span>probable que existan ganancias <span class=\"_ _0\"></span>fiscales futuras para <span class=\"_ _0\"></span>su compensaci\u00f3n o se a<span class=\"_ _0\"></span>pliquen tipos impositivos diferentes, la diferencia se rec<span class=\"_ _0\"></span>onoce en resultados.<span class=\"_ _2\"></span> El <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>reconoce <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>conversi\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>activo <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>impuesto <span class=\"_ _5\"></span>diferido <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>u<span class=\"_ _2\"></span>na <span class=\"_ _5\"></span>cuenta <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>cobrar frente <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Admini<span class=\"_ _2\"></span>straci\u00f3n <span class=\"_ _1\"></span>P\u00fablica, <span class=\"_ _3\"></span>cuando<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>es <span class=\"_ _1\"></span>exigibl<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>seg\u00fan <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>dispuesto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>legislaci\u00f3n <span class=\"_ _1\"></span>fiscal vigente. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>estos <span class=\"_ _0\"></span>efectos, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce <span class=\"_ _1\"></span>la baja <span class=\"_ _1\"></span>del activo por <span class=\"_ _1\"></span>impuesto diferido <span class=\"_ _1\"></span>con cargo <span class=\"_ _1\"></span>al gasto<span class=\"_ _4b\"> </span>por <span class=\"_ _8\"> </span>im<span class=\"_ _2\"></span>puesto <span class=\"_ _4\"> </span>sobre <span class=\"_ _4\"> </span>beneficios <span class=\"_ _8\"> </span>dif<span class=\"_ _2\"></span>erido <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>cuenta <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>cobrar <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>abono<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>al <span class=\"_ _4\"> </span>impuesto <span class=\"_ _4\"> </span>sobr<span class=\"_ _2\"></span>e beneficios <span class=\"_ _4\"> </span>sobr<span class=\"_ _2\"></span>e <span class=\"_ _24\"> </span>corriente. <span class=\"_ _24\"> </span>De <span class=\"_ _24\"> </span>igu<span class=\"_ _2\"></span>al <span class=\"_ _24\"> </span>forma, <span class=\"_ _24\"> </span>el <span class=\"_ _1e\"> </span>Grupo <span class=\"_ _24\"> </span>reconoce <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>canj<span class=\"_ _2\"></span>e <span class=\"_ _4\"> </span>de <span class=\"_ _1e\"> </span>un <span class=\"_ _24\"> </span>activo <span class=\"_ _24\"> </span>po<span class=\"_ _2\"></span>r impuesto <span class=\"_ _4\"> </span>diferido <span class=\"_ _24\"> </span>por <span class=\"_ _24\"> </span>valores <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>Deuda <span class=\"_ _4\"> </span>P<span class=\"_ _2\"></span>\u00fablica, <span class=\"_ _4\"> </span>c<span class=\"_ _2\"></span>uando <span class=\"_ _4\"> </span>se <span class=\"_ _24\"> </span>adquiere <span class=\"_ _4\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _4\"> </span>ti<span class=\"_ _2\"></span>tularidad <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>los mismos. El Grupo <span class=\"_ _2\"></span>reconoce la <span class=\"_ _2\"></span>obligaci\u00f3n <span class=\"_ _2\"></span>de pago <span class=\"_ _2\"></span>derivada <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la prestaci\u00f3n <span class=\"_ _2\"></span>patrimonial <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>un gasto de explotaci\u00f3n con abono a la deuda con la Administraci\u00f3n P\u00fablica. Se <span class=\"_ _1\"></span>considera <span class=\"_ _0\"></span>probable <span class=\"_ _1\"></span>que e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>Grupo dispone <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ganancias <span class=\"_ _0\"></span>fiscales <span class=\"_ _1\"></span>suficientes <span class=\"_ _0\"></span>para <span class=\"_ _1\"></span>recuperar <span class=\"_ _1\"></span>los<span class=\"_ _2\"></span> activos <span class=\"_ _24\"> </span>por <span class=\"_ _24\"> </span>impuesto <span class=\"_ _24\"> </span>diferido, <span class=\"_ _24\"> </span>siempre <span class=\"_ _24\"> </span>que  existan <span class=\"_ _4\"> </span>diferencias <span class=\"_ _24\"> </span>temporarias <span class=\"_ _24\"> </span>imponibl<span class=\"_ _2\"></span>es <span class=\"_ _24\"> </span>en cuant\u00eda <span class=\"_ _8\"> </span>suficiente, <span class=\"_ _4\"> </span>relacionadas <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>misma <span class=\"_ _4\"> </span>autoridad <span class=\"_ _4\"> </span>fiscal <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>referi<span class=\"_ _2\"></span>das <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>mismo <span class=\"_ _4\"> </span>sujeto pasivo, <span class=\"_ _2\"></span>cuya <span class=\"_ _6\"></span>reversi\u00f3n <span class=\"_ _2\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>espere <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>mismo <span class=\"_ _6\"></span>ejercicio <span class=\"_ _2\"></span>fiscal <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>prevea <span class=\"_ _6\"></span>reviertan <span class=\"_ _2\"></span>las<span class=\"_ _2\"></span> diferencias <span class=\"_ _1\"></span>temporarias <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>educibles <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>en ejercicios <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>una <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _1\"></span>fiscal, <span class=\"_ _1\"></span>surgida por <span class=\"_ _3\"></span>una<span class=\"_ _2\"></span> diferencia tempor<span class=\"_ _0\"></span>aria deducible, <span class=\"_ _0\"></span>pueda ser <span class=\"_ _0\"></span>compensada c<span class=\"_ _0\"></span>on gana<span class=\"_ _0\"></span>ncias anteriores o <span class=\"_ _1\"></span>posteriores. <span class=\"_ _2\"></span> Al <span class=\"_ _20\"> </span>objeto <span class=\"_ _20\"> </span>de <span class=\"_ _23\"> </span>determinar <span class=\"_ _20\"> </span>las <span class=\"_ _20\"> </span>ganancias <span class=\"_ _23\"> </span>fisc<span class=\"_ _2\"></span>ales <span class=\"_ _20\"> </span>futuras, <span class=\"_ _23\"> </span>el <span class=\"_ _20\"> </span>Grupo <span class=\"_ _20\"> </span>tiene <span class=\"_ _20\"> </span>en <span class=\"_ _20\"> </span>cuenta <span class=\"_ _23\"> </span>las<span class=\"_ _2\"></span> oportunidades <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>planificaci\u00f3n <span class=\"_ _3\"></span>fiscal, <span class=\"_ _1\"></span>siempre <span class=\"_ _3\"></span>que <span class=\"_ _1\"></span>tenga <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>intenci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>adoptarlas <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>es <span class=\"_ _3\"></span>probable<span class=\"_ _2\"></span> que las vaya a adoptar. El Grupo reconoce los pasivos por impuesto diferido en todos los casos excepto que: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">surjan del reconocimiento inicial del fondo de comercio o de un activo o<span class=\"_ _2\"></span> pasivo en una </span></span>transacci\u00f3n <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>no <span class=\"_ _5\"></span>es <span class=\"_ _5\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ombinaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>negocios, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>transacci\u00f3n <span class=\"_ _6\"></span>no<span class=\"_ _2\"></span> afecta <span class=\"_ _1\"></span>ni al re<span class=\"_ _0\"></span>sultado <span class=\"_ _0\"></span>contable <span class=\"_ _1\"></span>ni a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _1\"></span>imponibl<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>fiscal <span class=\"_ _1\"></span>y a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>tran<span class=\"_ _2\"></span>sacci\u00f3n no surjan diferencias temporarias imponibles y deducibles por el mismo importe; \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">correspondan <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>dif<span class=\"_ _2\"></span>erencias <span class=\"_ _5\"></span>relacionadas <span class=\"_ _5\"></span>con <span class=\"_ _9\"></span>inversiones <span class=\"_ _5\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>sociedades <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>ependientes, </span></span>asociadas y <span class=\"_ _6\"></span>negocios con<span class=\"_ _2\"></span>juntos <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>tenga <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>capacidad <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>controlar el <span class=\"_ _5\"></span>momento <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>reversi\u00f3n <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>fuese <span class=\"_ _5\"></span>probable <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>p<span class=\"_ _2\"></span>roduzca <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>reversi\u00f3n <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>un futuro previsible. Los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>impuesto <span class=\"_ _2\"></span>diferido <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>pasivos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>impuesto <span class=\"_ _2\"></span>diferido <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>compensan, <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>existe un <span class=\"_ _4\"> </span>derecho <span class=\"_ _4\"> </span>aplicable <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>egalmente <span class=\"_ _8\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>compensar <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>activos <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>impuesto <span class=\"_ _4\"> </span>corriente <span class=\"_ _8\"> </span>con<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>los pasivos <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>puesto <span class=\"_ _6\"></span>corriente, <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>impuestos <span class=\"_ _6\"></span>diferidos <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>relacionan <span class=\"_ _6\"></span>co<span class=\"_ _2\"></span>n <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>misma <span class=\"_ _6\"></span>entidad sujeta a gravamen y la misma autoridad fiscal. Los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>pa<span class=\"_ _0\"></span>sivos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>impuestos <span class=\"_ _5\"></span>diferidos <span class=\"_ _2\"></span>se <span class=\"_ _5\"></span>reconocen <span class=\"_ _2\"></span>en <span class=\"_ _5\"></span>estado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>situaci\u00f3n <span class=\"_ _6\"></span>financiera consolidado como <span class=\"_ _0\"></span>activos o pa<span class=\"_ _0\"></span>sivos no c<span class=\"_ _0\"></span>orrientes, independientemente de<span class=\"_ _0\"></span> la fecha <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> esperada de realizaci\u00f3n o liquidaci\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "k<span class=\"lsa\">) </span>Reconocimiento de ingresos  Los <span class=\"_ _9\"></span>ingresos <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Grupo <span class=\"_ _7\"> </span>se <span class=\"_ _9\"></span>reconocen <span class=\"_ _9\"></span>por <span class=\"_ _7\"> </span>el <span class=\"_ _9\"></span>precio <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>transacci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>cada <span class=\"_ _9\"></span>obligaci\u00f3n <span class=\"_ _9\"></span>de desempe\u00f1o <span class=\"_ _1\"></span>(<span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>bien o <span class=\"_ _1\"></span>servicio que <span class=\"_ _1\"></span>s<span class=\"_ _2\"></span>ean <span class=\"_ _1\"></span>dist<span class=\"_ _2\"></span>intos) por <span class=\"_ _1\"></span>un importe <span class=\"_ _1\"></span>que represente <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>de la contraprestaci\u00f3n a la cual la entidad espera tener derecho a cambio de transferir los bienes o<span class=\"_ _4b\"> </span>servicios <span class=\"_ _3\"></span>comprometidos <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>cliente <span class=\"_ _1\"></span>sin <span class=\"_ _1\"></span>incluir <span class=\"_ _3\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _3\"></span>importes <span class=\"_ _1\"></span>correspondientes <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>impuestos que <span class=\"_ _4\"> </span>gravan <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>operaciones, <span class=\"_ _4\"> </span>deduci\u00e9ndose <span class=\"_ _4\"> </span>como <span class=\"_ _4\"> </span>menor <span class=\"_ _4\"> </span>im<span class=\"_ _2\"></span>porte <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>operaci\u00f3n <span class=\"_ _4\"> </span>todos <span class=\"_ _4\"> </span>los descuentos y devoluciones, as\u00ed como las ventas dentro del Grupo. En <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>NIIF <span class=\"_ _1\"></span>15, en <span class=\"_ _3\"></span>el re<span class=\"_ _0\"></span>conocimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ingresos <span class=\"_ _0\"></span>debe <span class=\"_ _1\"></span>aplicarse <span class=\"_ _1\"></span>un <span class=\"_ _0\"></span>modelo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cin<span class=\"_ _2\"></span>co <span class=\"_ _1\"></span>pasos<span class=\"_ _2\"></span> para determinar el momento en que debe<span class=\"_ _0\"></span>n reconocerse, as\u00ed como su importe:<span class=\"_ _4b\"> </span>Paso 1: Identificar el contrato   Paso 2: Identificar las obligaciones contractuale<span class=\"_ _0\"></span>s  <span class=\"_ _2\"></span> Paso 3: Determinar el precio de la transacci\u00f3n   Paso 4: Asignar el precio de la transacci\u00f3n entre las obligaciones del contr<span class=\"_ _0\"></span>ato   Paso 5: Reconocer los ingresos   En este modelo <span class=\"_ _2\"></span>se especifica que los ingresos <span class=\"_ _2\"></span>deben reconocerse cuando (o<span class=\"_ _2\"></span> a medida que) una<span class=\"_ _2\"></span> entidad <span class=\"_ _1\"></span>transmite <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>control <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>bienes <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>servicios <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>un <span class=\"_ _0\"></span>cliente, <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>entidad espera tener derecho a recibir.  Dependiendo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>cumplen <span class=\"_ _5\"></span>determinados <span class=\"_ _5\"></span>criterios, <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>ingresos <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>reconocen <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>bien <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>lo largo de un <span class=\"_ _2\"></span>periodo de <span class=\"_ _2\"></span>tiempo, de <span class=\"_ _2\"></span>forma que <span class=\"_ _2\"></span>refleje la r<span class=\"_ _2\"></span>ealizaci\u00f3n por parte <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>entidad de la<span class=\"_ _2\"></span> obligaci\u00f3n <span class=\"_ _1\"></span>contractual; o <span class=\"_ _1\"></span>bien e<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>un momento <span class=\"_ _1\"></span>determinado, cua<span class=\"_ _0\"></span>ndo <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>cliente <span class=\"_ _1\"></span>obti<span class=\"_ _2\"></span>ene <span class=\"_ _1\"></span>el control de <span class=\"_ _1e\"> </span>los  biene<span class=\"_ _0\"></span>s <span class=\"_ _1e\"> </span>o  se<span class=\"_ _0\"></span>rvicios.  De <span class=\"_ _24\"> </span>acuerdo  con <span class=\"_ _24\"> </span>la  norma, <span class=\"_ _24\"> </span>el  Grupo <span class=\"_ _24\"> </span>r<span class=\"_ _2\"></span>econoce <span class=\"_ _24\"> </span>los  ingresos <span class=\"_ _1e\"> </span>de actividades ordina<span class=\"_ _0\"></span>rias por <span class=\"_ _0\"></span>una obligaci\u00f3n <span class=\"_ _0\"></span>de de<span class=\"_ _0\"></span>sempe\u00f1o sa<span class=\"_ _0\"></span>tisfecha <span class=\"_ _0\"></span>a lo <span class=\"_ _0\"></span>largo del tiempo <span class=\"_ _0\"></span>solo <span class=\"_ _0\"></span>si puede medir<span class=\"_ _0\"></span> razonablemente <span class=\"_ _0\"></span>su progreso <span class=\"_ _1\"></span>ha<span class=\"_ _2\"></span>cia la satisfac<span class=\"_ _0\"></span>ci\u00f3n completa <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e dicha obligac<span class=\"_ _0\"></span>i\u00f3n de desempe\u00f1o. Los <span class=\"_ _23\"> </span>ingresos <span class=\"_ _23\"> </span>del <span class=\"_ _23\"> </span>Grupo <span class=\"_ _23\"> </span>provienen <span class=\"_ _23\"> </span>principalmente <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>dos <span class=\"_ _23\"> </span>segmentos<span class=\"_ _2\"></span> <span class=\"_ _23\"> </span>que <span class=\"_ _23\"> </span>consisten <span class=\"_ _23\"> </span>en diagn\u00f3stico y <span class=\"_ _2\"></span>oncolog\u00eda. <span class=\"_ _2\"></span>En el <span class=\"_ _2\"></span>ejercicio 2025 <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>ha discon<span class=\"_ _2\"></span>tinuado <span class=\"_ _2\"></span>el segmento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>medicina de prevenci\u00f3n.  Los <span class=\"_ _5\"></span>segmentos <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span><span class=\"ff8\">Diagn\u00f3stico <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>Oncolog\u00eda<span class=\"_ _2\"></span></span> <span class=\"_ _6\"></span>ll<span class=\"_ _2\"></span>evan <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>cabo <span class=\"_ _5\"></span>distintas <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>ctividades <span class=\"_ _6\"></span>mediante <span class=\"_ _5\"></span>las cuales <span class=\"_ _2\"></span>prestan <span class=\"_ _6\"></span>servicios <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>diversa <span class=\"_ _2\"></span>\u00edndole <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>sus <span class=\"_ _6\"></span>clientes. <span class=\"_ _2\"></span>En <span class=\"_ _6\"></span>dichos <span class=\"_ _2\"></span>contratos <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>incluyen <span class=\"_ _2\"></span>o agrupan <span class=\"_ _4\"> </span>distint<span class=\"_ _2\"></span>as <span class=\"_ _24\"> </span>obligaciones <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>desempe\u00f1o, <span class=\"_ _24\"> </span>p<span class=\"_ _2\"></span>or <span class=\"_ _24\"> </span>lo <span class=\"_ _24\"> </span>que <span class=\"_ _24\"> </span>cada <span class=\"_ _24\"> </span>s<span class=\"_ _2\"></span>ervicio <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>trata <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>fo<span class=\"_ _2\"></span>rma individualizada. <span class=\"_ _5\"></span>La <span class=\"_ _9\"></span>Direcci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>evaluado <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>cada <span class=\"_ _5\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>servicio <span class=\"_ _9\"></span>concreto <span class=\"_ _5\"></span>el<span class=\"_ _2\"></span> momento en que, de acuerdo con la normativa descrita, se considera prestado y que suele e<span class=\"_ _0\"></span>star asociado a la entrega al propio cliente del informe <span class=\"_ _2\"></span>resultado de la prueba diagn\u00f3stica o estudio realizado.  En <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>caso <span class=\"_ _4\"> </span>p<span class=\"_ _2\"></span>articular <span class=\"_ _8\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _24\"> </span>servicios <span class=\"_ _4\"> </span>asociados <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>t<span class=\"_ _2\"></span>ratamientos, <span class=\"_ _4\"> </span>se <span class=\"_ _24\"> </span>trata <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>una <span class=\"_ _4\"> </span>obligaci\u00f3n <span class=\"_ _4\"> </span>de desempe\u00f1o <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>satisface <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>largo <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>tiempo <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>reconoce<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ingreso <span class=\"_ _5\"></span>corr<span class=\"_ _0\"></span>espondiente <span class=\"_ _6\"></span>al porcentaje <span class=\"_ _1d\"> </span>del <span class=\"_ _23\"> </span>tratamiento <span class=\"_ _23\"> </span>ya <span class=\"_ _23\"> </span>incurrido <span class=\"_ _1d\"> </span>en <span class=\"_ _23\"> </span>funci\u00f3n <span class=\"_ _1d\"> </span>del <span class=\"_ _23\"> </span>n\u00famero <span class=\"_ _23\"> </span>de <span class=\"_ _1d\"> </span>d\u00edas <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>tra<span class=\"_ _0\"></span>tamiento transcurrido <span class=\"_ _1\"></span>sobr<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>duraci\u00f3n <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>d\u00eda <span class=\"_ _0\"></span>estimada <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dicho <span class=\"_ _1\"></span>tratamiento, es <span class=\"_ _1\"></span>decir, en <span class=\"_ _1\"></span>la medida que <span class=\"_ _1\"></span>el c<span class=\"_ _0\"></span>liente <span class=\"_ _0\"></span>va <span class=\"_ _0\"></span>consumiendo <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>v<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>benefici<span class=\"_ _2\"></span>ando <span class=\"_ _0\"></span>del <span class=\"_ _1\"></span>servicio, re<span class=\"_ _0\"></span>gistr\u00e1ndose <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>ingreso como trabajos en cu<span class=\"_ _2\"></span>rso contra <span class=\"_ _2\"></span>una cuenta d<span class=\"_ _2\"></span>e clientes f<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>cturas por emitir. <span class=\"_ _2\"></span>A 31 <span class=\"_ _2\"></span>de diciembre <span class=\"_ _2\"></span>de 202<span class=\"_ _2\"></span>5 y 2024, no hubo periodificaciones significativas por los servicios prestados de tratamientos. La <span class=\"_ _5\"></span>ac<span class=\"_ _0\"></span>tividad <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>Bigdata <span class=\"_ _5\"></span>(incluida <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>segmento <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>medicina <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>precisi\u00f3n), <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>a<span class=\"_ _4b\"> </span>NIIF <span class=\"_ _6\"></span>15, <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>trata <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span>obligaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>desempe\u00f1o <span class=\"_ _5\"></span>a <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>atisfacer <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>lo<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>largo <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>tiempo <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>se<span class=\"_ _2\"></span> reconoce <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>ingreso <span class=\"_ _4\"> </span>correspondiente <span class=\"_ _4\"> </span>a <span class=\"_ _8\"> </span>medida <span class=\"_ _4\"> </span>q<span class=\"_ _2\"></span>ue <span class=\"_ _8\"> </span>se <span class=\"_ _4\"> </span>va <span class=\"_ _4\"> </span>satisfaciendo <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>misma. <span class=\"_ _4\"> </span>A <span class=\"_ _8\"> </span>31 <span class=\"_ _4\"> </span>de<span class=\"_ _2\"></span> diciembre de 2025 y 2024 las periodificaciones debidas al corte de operacio<span class=\"_ _2\"></span>nes y la prestaci\u00f3n de servicios no son significativas. Para <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>actividad <span class=\"_ _1\"></span>de onc<span class=\"_ _0\"></span>olog\u00eda <span class=\"_ _1\"></span>m\u00e9dica, se<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>trata de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>una obligac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _1\"></span>de dese<span class=\"_ _0\"></span>mpe\u00f1o <span class=\"_ _1\"></span>que se<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>satisface en <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>momento <span class=\"_ _0\"></span>determinado <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>reconoce <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ingreso <span class=\"_ _0\"></span>mensualmente <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _0\"></span>contratos<span class=\"_ _4b\"> </span>firmados  con <span class=\"_ _1c\"> </span>las <span class=\"_ _1c\"> </span>aseguradoras <span class=\"_ _1c\"> </span>mediante <span class=\"_ _1c\"> </span>c\u00e1pitas  (se <span class=\"_ _1c\"> </span>calcula <span class=\"_ _1c\"> </span>multiplicando <span class=\"_ _1c\"> </span>el  n\u00famero <span class=\"_ _1c\"> </span>de asegurados de una aseguradora en un territorio determinado por la c\u00e1pita<span class=\"_ _0\"></span> unitaria).<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "l) Provisiones y Contingencias Las <span class=\"_ _7\"> </span>obli<span class=\"_ _2\"></span>gaciones <span class=\"_ _8\"> </span>existentes <span class=\"_ _8\"> </span>al <span class=\"_ _4\"> </span>cierre <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>el <span class=\"_ _8\"> </span>ejercicio, <span class=\"_ _8\"> </span>surgidas <span class=\"_ _8\"> </span>como <span class=\"_ _4\"> </span>consecuencia <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>sucesos pasados <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>pu<span class=\"_ _2\"></span>eden <span class=\"_ _4\"> </span>derivarse <span class=\"_ _4\"> </span>perjuicios <span class=\"_ _24\"> </span>patrimoniales <span class=\"_ _4\"> </span>para <span class=\"_ _4\"> </span>las <span class=\"_ _24\"> </span>sociedades, <span class=\"_ _4\"> </span>y <span class=\"_ _24\"> </span>cuyo importe y <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cancelaci\u00f3n son <span class=\"_ _2\"></span>indeterminados, <span class=\"_ _2\"></span>se registran <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Esta<span class=\"_ _2\"></span>do <span class=\"_ _2\"></span>de Situaci\u00f3n Financiera  Consol<span class=\"_ _2\"></span>idado <span class=\"_ _1c\"> </span>como <span class=\"_ _1c\"> </span>provisiones <span class=\"_ _1c\"> </span>y <span class=\"_ _1c\"> </span>se  valoran <span class=\"_ _1c\"> </span>por <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>valor <span class=\"_ _1c\"> </span>actual <span class=\"_ _1c\"> </span>de  la <span class=\"_ _1c\"> </span>mejo<span class=\"_ _2\"></span>r estimaci\u00f3n posible del importe nece<span class=\"_ _0\"></span>sario para cancelar o transferir a un tercero la obligaci\u00f3n.<span class=\"_ _2\"></span> Los <span class=\"_ _1\"></span>ajustes <span class=\"_ _3\"></span>que <span class=\"_ _1\"></span>surgen <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>actualizaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>provisi<span class=\"_ _2\"></span>\u00f3n <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>registran <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>gasto <span class=\"_ _1\"></span>financiero conforme se <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>devengando. <span class=\"_ _2\"></span>En <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>provisiones <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>vencimiento i<span class=\"_ _2\"></span>nferior <span class=\"_ _2\"></span>o igual <span class=\"_ _6\"></span>a un<span class=\"_ _2\"></span> a\u00f1o, <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>siempre <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>efecto <span class=\"_ _8\"> </span>financiero <span class=\"_ _8\"> </span>no <span class=\"_ _4\"> </span>sea <span class=\"_ _8\"> </span>significativo, <span class=\"_ _4\"> </span>no <span class=\"_ _8\"> </span>s<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>efect\u00faa <span class=\"_ _4\"> </span>ning\u00fan <span class=\"_ _8\"> </span>tipo <span class=\"_ _4\"> </span>de descuento. Las <span class=\"_ _5\"></span>provisiones <span class=\"_ _6\"></span>no<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>incluyen <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>efecto <span class=\"_ _5\"></span>fiscal, <span class=\"_ _6\"></span>ni <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>ganancias <span class=\"_ _5\"></span>esperadas <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>enajenaci\u00f3n <span class=\"_ _5\"></span>o abandono de activos. Los <span class=\"_ _6\"></span>derechos <span class=\"_ _2\"></span>de <span class=\"_ _5\"></span>re<span class=\"_ _0\"></span>embolso <span class=\"_ _6\"></span>exigibles <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>terceros <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>ara <span class=\"_ _2\"></span>liquidar <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>provisi\u00f3n <span class=\"_ _5\"></span>se <span class=\"_ _2\"></span>reconocen <span class=\"_ _6\"></span>como un <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>separado <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span>es <span class=\"_ _5\"></span>pr\u00e1<span class=\"_ _0\"></span>cticamente <span class=\"_ _2\"></span>segu<span class=\"_ _2\"></span>ro <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>cobro <span class=\"_ _6\"></span>efectivo. <span class=\"_ _6\"></span>El <span class=\"_ _5\"></span>ingre<span class=\"_ _0\"></span>so <span class=\"_ _6\"></span>relacionado con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>reembolso <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce, <span class=\"_ _0\"></span>en su <span class=\"_ _1\"></span>caso, en <span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>esultados <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>una re<span class=\"_ _0\"></span>ducci\u00f3n del <span class=\"_ _0\"></span>gasto <span class=\"_ _0\"></span>asociado con la provisi\u00f3n con el l\u00edmite del importe de la provisi\u00f3n.  Las <span class=\"_ _2\"></span>provisiones <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>revier<span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>contra <span class=\"_ _6\"></span>resultados <span class=\"_ _6\"></span>cuando <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>es <span class=\"_ _2\"></span>probable <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>exista <span class=\"_ _2\"></span>una <span class=\"_ _6\"></span>salida <span class=\"_ _2\"></span>de recursos para <span class=\"_ _2\"></span>cancelar tal <span class=\"_ _2\"></span>obligaci\u00f3n. <span class=\"_ _2\"></span>La reversi\u00f3n <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>realiza contra <span class=\"_ _2\"></span>la partida <span class=\"_ _2\"></span>de resultados <span class=\"_ _2\"></span>en el que se hubier<span class=\"_ _2\"></span>a registrado el <span class=\"_ _2\"></span>correspondiente gasto y <span class=\"_ _2\"></span>el exces<span class=\"_ _2\"></span>o, en <span class=\"_ _2\"></span>su caso, se <span class=\"_ _2\"></span>reconoce en la<span class=\"_ _2\"></span> partida otros ingresos.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "m<span class=\"lsa\">) </span>Transacciones con pagos basados en instrumentos de patrim<span class=\"_ _2\"></span>onio El <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>reconoce los <span class=\"_ _6\"></span>bienes <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>servicios <span class=\"_ _2\"></span>recibidos <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>adquiridos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>transacci\u00f3n <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>pagos basados en acciones, en el <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>que se reciben los servicios. Si <span class=\"_ _2\"></span>los servicios se reciben en una transacci\u00f3n <span class=\"_ _2\"></span>con pago<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>basados en <span class=\"_ _2\"></span>acciones que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>liquidan en <span class=\"_ _2\"></span>instrumentos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>patrimonio se <span class=\"_ _8\"> </span>reconoce <span class=\"_ _8\"> </span>un <span class=\"_ _4\"> </span>incremento <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>patrimonio <span class=\"_ _4\"> </span>neto, <span class=\"_ _8\"> </span>mientras <span class=\"_ _8\"> </span>que <span class=\"_ _4\"> </span>si <span class=\"_ _8\"> </span>se <span class=\"_ _4\"> </span>liquidan <span class=\"_ _4\"> </span>en <span class=\"_ _8\"> </span>efectivo <span class=\"_ _8\"> </span>s<span class=\"_ _2\"></span>e reconoce <span class=\"_ _7\"> </span>un <span class=\"_ _8\"> </span>pasivo, <span class=\"_ _4\"> </span>con <span class=\"_ _7\"> </span>contrapartida <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>resultados <span class=\"_ _8\"> </span>o <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>activo <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>estado <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>situaci\u00f3n financiera consolidado. <span class=\"_ _15\"> </span> El <span class=\"_ _24\"> </span>Grupo  re<span class=\"_ _0\"></span>conoce <span class=\"_ _24\"> </span>las <span class=\"_ _1e\"> </span>transacciones <span class=\"_ _24\"> </span>con <span class=\"_ _24\"> </span>pagos<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>basados <span class=\"_ _1e\"> </span>en <span class=\"_ _24\"> </span>acciones  liquidada<span class=\"_ _0\"></span>s <span class=\"_ _24\"> </span>mediante instrumentos <span class=\"_ _1\"></span>de patrimonio <span class=\"_ _1\"></span>del Gr<span class=\"_ _0\"></span>upo, <span class=\"_ _1\"></span>incluy<span class=\"_ _2\"></span>endo <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>ampliaciones de <span class=\"_ _1\"></span>capital <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>aportaciones no <span class=\"_ _2\"></span>dinerarias, <span class=\"_ _2\"></span>as\u00ed <span class=\"_ _2\"></span>como <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>incremento <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>patrimonio <span class=\"_ _2\"></span>neto <span class=\"_ _6\"></span>relacionado <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>as mismas, <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>razonable <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _9\"></span>bienes <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>servicios <span class=\"_ _5\"></span>recibidos, <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>menos <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>dicho <span class=\"_ _5\"></span>valor razonable <span class=\"_ _24\"> </span>no <span class=\"_ _1e\"> </span>pueda <span class=\"_ _24\"> </span>s<span class=\"_ _2\"></span>er <span class=\"_ _24\"> </span>estimado  con <span class=\"_ _24\"> </span>fiabilidad, <span class=\"_ _24\"> </span>en  cuyo <span class=\"_ _24\"> </span>caso <span class=\"_ _1e\"> </span>el <span class=\"_ _24\"> </span>valo<span class=\"_ _2\"></span>r <span class=\"_ _24\"> </span>se <span class=\"_ _1e\"> </span>determina <span class=\"_ _24\"> </span>po<span class=\"_ _2\"></span>r referencia al valor razonable de los instrumentos de patrimonio entregados.  Las entregas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>instrumentos <span class=\"_ _2\"></span>de patrimonio <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>contraprestaci\u00f3n <span class=\"_ _2\"></span>de los <span class=\"_ _2\"></span>servicios <span class=\"_ _2\"></span>prestados <span class=\"_ _2\"></span>por los <span class=\"_ _3\"></span>empleados <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>Grupo <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>terceros <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>sumi<span class=\"_ _2\"></span>nistran <span class=\"_ _3\"></span>servicios <span class=\"_ _1\"></span>similares <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>va<span class=\"_ _2\"></span>loran <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>referencia<span class=\"_ _4b\"> </span>al valor razonable de los instrumentos de patrimonio ofrec<span class=\"_ _0\"></span>idos. Pagos <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>empleados <span class=\"_ _9\"></span>basa<span class=\"_ _2\"></span>dos <span class=\"_ _5\"></span>en <span class=\"_ _9\"></span>acciones <span class=\"_ _9\"></span>liquidados <span class=\"_ _9\"></span>mediante <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>emisi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _5\"></span>instrumentos <span class=\"_ _9\"></span>de patrimonio Los <span class=\"_ _4\"> </span>pagos <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>empleados <span class=\"_ _24\"> </span>liquidados <span class=\"_ _4\"> </span>mediante <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>emisi\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>instrumentos <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>patrimonio <span class=\"_ _24\"> </span>se registran mediante la aplicaci\u00f3n de los siguientes criterios:<span class=\"_ _4b\"> </span>\u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Si <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>instrumentos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _5\"></span>conc<span class=\"_ _0\"></span>edidos <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>convierten <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>irrevocables <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>forma </span></span>inmediata <span class=\"_ _3\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>momento <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>concesi\u00f3n, <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>servicios <span class=\"_ _1\"></span>recibidos <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>reconocen <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>cargo a resultados con el consiguiente aumento de patrimonio neto; \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Si los <span class=\"_ _2\"></span>instrumentos de patrimonio <span class=\"_ _2\"></span>concedidos se convierten en irr<span class=\"_ _2\"></span>evocables cuando los </span></span>empleados <span class=\"_ _9\"></span>completan <span class=\"_ _9\"></span>un <span class=\"_ _7\"></span>determinado <span class=\"_ _9\"></span>periodo <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>servicio, <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>servicios <span class=\"_ _7\"></span>recibidos <span class=\"_ _9\"></span>se reconocen <span class=\"_ _5\"></span>durante <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>ejercicio <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>irrevocabilidad <span class=\"_ _9\"></span>con <span class=\"_ _5\"></span>abono <span class=\"_ _9\"></span>a <span class=\"_ _5\"></span>cuentas <span class=\"_ _5\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>patrimonio neto. El <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>determina <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>razona<span class=\"_ _0\"></span>ble <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>instrumentos <span class=\"_ _6\"></span>concedidos <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>empleados <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>a fecha de concesi\u00f3n.  Las <span class=\"_ _7\"> </span>condiciones <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"> </span>mercado <span class=\"_ _8\"> </span>y <span class=\"_ _7\"> </span>otras <span class=\"_ _8\"> </span>condiciones <span class=\"_ _8\"> </span>no <span class=\"_ _8\"> </span>determinantes <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>la <span class=\"_ _4\"> </span>irrevocabilidad <span class=\"_ _7\"> </span>se<span class=\"_ _2\"></span> consideran <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>valoraci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>razonable <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>instrumento. <span class=\"_ _5\"></span>El <span class=\"_ _9\"></span>resto <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _5\"></span>condiciones para <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>irrevocabilidad, <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>consideran <span class=\"_ _24\"> </span>ajustando <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>n\u00famero <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>instrumentos <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>patrimonio incluidos <span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>determinaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>tr<span class=\"_ _2\"></span>ansacci\u00f3n, <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>forma <span class=\"_ _3\"></span>que <span class=\"_ _1\"></span>finalmente, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe reconocido por <span class=\"_ _0\"></span>los servicios recibidos se <span class=\"_ _0\"></span>base en el n\u00famer<span class=\"_ _0\"></span>o de instrumentos de<span class=\"_ _0\"></span> patrimonio que eventualmente <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>v<span class=\"_ _2\"></span>an <span class=\"_ _9\"></span>a <span class=\"_ _7\"> </span>consolidar. <span class=\"_ _7\"> </span>En <span class=\"_ _7\"></span>consecuencia, <span class=\"_ _7\"> </span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _9\"></span>reconoce <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>importe <span class=\"_ _7\"></span>por <span class=\"_ _9\"></span>los servicios <span class=\"_ _6\"></span>recibidos <span class=\"_ _5\"></span>dura<span class=\"_ _0\"></span>nte <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>para <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>irrevocabilidad, <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>mejor <span class=\"_ _5\"></span>estimaci\u00f3n del n\u00famero de <span class=\"_ _0\"></span>instrumentos que <span class=\"_ _0\"></span>se van a consolidar <span class=\"_ _0\"></span>y dicha estimaci\u00f3n <span class=\"_ _0\"></span>se revisa en funci\u00f3n <span class=\"_ _0\"></span>de los derechos que se espera que consoliden.  Una vez <span class=\"_ _2\"></span>reconocidos los <span class=\"_ _2\"></span>servicios recibidos y <span class=\"_ _2\"></span>el c<span class=\"_ _2\"></span>orrespondiente aumento de <span class=\"_ _2\"></span>patrimonio neto,<span class=\"_ _2\"></span> no <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>realizan <span class=\"_ _24\"> </span>ajustes <span class=\"_ _24\"> </span>a<span class=\"_ _2\"></span>dicionales <span class=\"_ _24\"> </span>al <span class=\"_ _24\"> </span>patrimonio <span class=\"_ _24\"> </span>neto <span class=\"_ _24\"> </span>tras <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>fecha <span class=\"_ _24\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _24\"> </span>irrevocabilidad, <span class=\"_ _24\"> </span>sin perjuicio de realizar las correspondientes rec<span class=\"_ _0\"></span>lasificaciones en patrimonio n<span class=\"_ _2\"></span>eto.  Si <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>retiene <span class=\"_ _5\"></span>instrumentos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>patrimonio <span class=\"_ _5\"></span>para <span class=\"_ _6\"></span>ha<span class=\"_ _2\"></span>cer <span class=\"_ _5\"></span>efectivo <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>pago <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Hacienda P\u00fablica <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"> </span>impuesto <span class=\"_ _7\"> </span>sobre <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>renta <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>empleado, <span class=\"_ _9\"></span>el <span class=\"_ _8\"> </span>plan <span class=\"_ _7\"></span>se <span class=\"_ _7\"> </span>trata <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>su <span class=\"_ _7\"> </span>totalidad <span class=\"_ _7\"> </span>como liquidado <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>instrumentos <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>patrimonio, <span class=\"_ _2\"></span>salvo <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>parte <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>inst<span class=\"_ _2\"></span>rumentos <span class=\"_ _6\"></span>retenidos <span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>e exceden del valor razonable de la obligaci\u00f3n tributaria. Efecto fiscal De <span class=\"_ _7\"></span>acuerdo <span class=\"_ _9\"></span>con <span class=\"_ _8\"> </span>la <span class=\"_ _7\"></span>legislaci\u00f3n <span class=\"_ _7\"> </span>fiscal <span class=\"_ _7\"> </span>vigente <span class=\"_ _8\"> </span>en <span class=\"_ _7\"> </span>Espa\u00f1a, <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>pagos <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>em<span class=\"_ _2\"></span>pleados <span class=\"_ _7\"></span>basados <span class=\"_ _7\"></span>en acciones <span class=\"_ _8\"> </span>son <span class=\"_ _4\"> </span>deducibles <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>impuesto <span class=\"_ _4\"> </span>sobre <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>ganancias <span class=\"_ _4\"> </span>por <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>v<span class=\"_ _2\"></span>alor <span class=\"_ _4\"> </span>intr\u00ednseco <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>las<span class=\"_ _2\"></span> opciones <span class=\"_ _5\"></span>sobre <span class=\"_ _5\"></span>acciones <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>momento <span class=\"_ _9\"></span>que <span class=\"_ _5\"></span>son <span class=\"_ _5\"></span>ejercitadas, <span class=\"_ _5\"></span>surgiendo <span class=\"_ _5\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>consecuencia <span class=\"_ _5\"></span>una diferencia temporaria deducible por la dife<span class=\"_ _0\"></span>rencia existente entre el importe que las autoridades fiscales <span class=\"_ _9\"></span>van <span class=\"_ _7\"> </span>a <span class=\"_ _7\"></span>permitir <span class=\"_ _9\"></span>como <span class=\"_ _7\"> </span>deducci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>un <span class=\"_ _7\"> </span>fu<span class=\"_ _2\"></span>turo <span class=\"_ _9\"></span>y <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>valor <span class=\"_ _9\"></span>contabl<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>nulo <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>pagos basados <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>acciones. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>estima <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>cierre <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>ejercicio <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>deducci\u00f3n <span class=\"_ _2\"></span>fiscal <span class=\"_ _6\"></span>futura en <span class=\"_ _2\"></span>bas<span class=\"_ _2\"></span>e al <span class=\"_ _1\"></span>precio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>acciones <span class=\"_ _1\"></span>en dicho <span class=\"_ _3\"></span>momento. <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>deducci\u00f3n <span class=\"_ _1\"></span>fiscal se<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>reconoce <span class=\"_ _3\"></span>como<span class=\"_ _2\"></span> impuesto <span class=\"_ _2\"></span>sobre <span class=\"_ _6\"></span>las <span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>anancias <span class=\"_ _2\"></span>corriente <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>dife<span class=\"_ _2\"></span>rido <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>contrapartida <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>resu<span class=\"_ _2\"></span>ltados, <span class=\"_ _2\"></span>registrando cualquier exceso en cuentas de patrimonio neto.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "n<span class=\"lsa\">) </span>Subvenciones, Donaciones y Legados<span class=\"_ _4b\"> </span>Las <span class=\"_ _5\"></span>subvenciones <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>reconocen <span class=\"_ _5\"></span>cu<span class=\"_ _2\"></span>ando <span class=\"_ _5\"></span>existe <span class=\"_ _9\"></span>una <span class=\"_ _5\"></span>seguridad <span class=\"_ _9\"></span>razonable <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>recibir\u00e1 <span class=\"_ _5\"></span>la subvenci\u00f3n  y <span class=\"_ _1c\"> </span>se  cumplir\u00e1n  todas <span class=\"_ _1c\"> </span>las  condicion<span class=\"_ _2\"></span>es  impuestas.  Cuando <span class=\"_ _1c\"> </span>la  subven<span class=\"_ _2\"></span>ci\u00f3n  est\u00e1 relacionada con <span class=\"_ _2\"></span>una parti<span class=\"_ _2\"></span>da de <span class=\"_ _2\"></span>gastos, <span class=\"_ _2\"></span>se reconoce <span class=\"_ _2\"></span>como ingreso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>forma sistem\u00e1t<span class=\"_ _2\"></span>ica durante el <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>regis<span class=\"_ _2\"></span>tran <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>rel<span class=\"_ _2\"></span>acionados, <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>subv<span class=\"_ _2\"></span>enci\u00f3n <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>ha <span class=\"_ _0\"></span>otorgado como <span class=\"_ _6\"></span>compensaci\u00f3n. <span class=\"_ _5\"></span>Cuando <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>subvenci\u00f3n <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _5\"></span>relacionada <span class=\"_ _6\"></span>con <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>activo, <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>registra <span class=\"_ _5\"></span>como ingreso linealmente durante la vida \u00fatil esperada del activo correspondiente.<span class=\"_ _4b\"> </span>Cuando <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _1\"></span>recibe <span class=\"_ _3\"></span>subvenciones <span class=\"_ _3\"></span>mediante <span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>ctivos <span class=\"_ _3\"></span>no <span class=\"_ _1\"></span>monetarios, <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>activo <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>subvenci\u00f3n se <span class=\"_ _2\"></span>contabilizan <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>nominal <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>regist<span class=\"_ _2\"></span>rando li<span class=\"_ _2\"></span>nealmente <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>estado <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>resultados durante la vida \u00fatil del activo, en base a su patr\u00f3n de consumo. La <span class=\"_ _1c\"> </span>NIC <span class=\"_ _1c\"> </span>20.24 <span class=\"_ _1d\"> </span>permite <span class=\"_ _1c\"> </span>dos <span class=\"_ _1c\"> </span>maneras <span class=\"_ _1c\"> </span>alternativas <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>presentar <span class=\"_ _1c\"> </span>las <span class=\"_ _1d\"> </span>subvenciones <span class=\"_ _1c\"> </span>oficiales relacionadas <span class=\"_ _1\"></span>con los <span class=\"_ _1\"></span>activos. El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>ha optado <span class=\"_ _1\"></span>por pre<span class=\"_ _0\"></span>sentar <span class=\"_ _1\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>subvenci<span class=\"_ _2\"></span>ones <span class=\"_ _1\"></span>en el <span class=\"_ _1\"></span>estado <span class=\"_ _0\"></span>de situaci\u00f3n <span class=\"_ _20\"> </span>financiera <span class=\"_ _20\"> </span>como <span class=\"_ _20\"> </span>ingresos <span class=\"_ _23\"> </span>diferidos <span class=\"_ _20\"> </span>y <span class=\"_ _20\"> </span>reconoci\u00e9ndolas <span class=\"_ _20\"> </span>sistem\u00e1ticamente <span class=\"_ _20\"> </span>como ingresos durante la vida \u00fatil del activo. o<span class=\"lsa\">) </span>Subvenciones de Tipo de Inter\u00e9s Las <span class=\"_ _5\"></span>sociedades <span class=\"_ _5\"></span>tienen <span class=\"_ _5\"></span>concedidos <span class=\"_ _5\"></span>pr\u00e9stamos <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>Entidades <span class=\"_ _5\"></span>u <span class=\"_ _9\"></span>Organismos <span class=\"_ _5\"></span>P\u00fablicos, <span class=\"_ _9\"></span>a <span class=\"_ _5\"></span>tipo <span class=\"_ _9\"></span>de inter\u00e9s <span class=\"_ _2\"></span>cero <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>nferior <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>rcado. <span class=\"_ _2\"></span>Como <span class=\"_ _2\"></span>consecuencia <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>ello <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _2\"></span>de la <span class=\"_ _3\"></span>normativa <span class=\"_ _1\"></span>contable <span class=\"_ _1\"></span>vigente, <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>Sociedades <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>procedido <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>actualizar <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>mismos,<span class=\"_ _2\"></span> tomando <span class=\"_ _2\"></span>como <span class=\"_ _6\"></span>referencia <span class=\"_ _2\"></span>su <span class=\"_ _6\"></span>coste <span class=\"_ _2\"></span>medio <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>financiaci\u00f3n. <span class=\"_ _2\"></span>El <span class=\"_ _6\"></span>efecto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>actualizaci\u00f3n <span class=\"_ _2\"></span>inicial se <span class=\"_ _2\"></span>registra <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>base <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>N<span class=\"_ _2\"></span>IC <span class=\"_ _2\"></span>20 <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>ingr<span class=\"_ _2\"></span>eso <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>iferido <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>econoce <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>resultados <span class=\"_ _6\"></span>sobre una base sistem\u00e1tica a lo largo de la vida \u00fatil del correspondiente activo al que se relaciona. Los pasivos <span class=\"_ _0\"></span>financieros que incorporan ayuda<span class=\"_ _0\"></span>s impl\u00edcitas en <span class=\"_ _0\"></span>forma de la a<span class=\"_ _0\"></span>plicaci\u00f3n de tipos de inter\u00e9s <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>ebajo <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>mercado <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>econocen <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>momento <span class=\"_ _2\"></span>inicial <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable. <span class=\"_ _2\"></span>La<span class=\"_ _2\"></span> diferencia <span class=\"_ _1\"></span>entre dicho <span class=\"_ _1\"></span>val<span class=\"_ _2\"></span>or, <span class=\"_ _0\"></span>ajustado <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>su caso <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>misi\u00f3n de<span class=\"_ _1\"></span>l pasivo fina<span class=\"_ _0\"></span>nciero y el <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>recibido, se <span class=\"_ _2\"></span>registra como <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>subvenci\u00f3n <span class=\"_ _2\"></span>oficial atendiendo <span class=\"_ _2\"></span>a la <span class=\"_ _2\"></span>naturaleza de <span class=\"_ _2\"></span>la subvenci\u00f3n concedida.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "p<span class=\"lsa\">) </span>Retribuciones a empleados a corto plazo Las <span class=\"_ _0\"></span>retribuciones <span class=\"_ _0\"></span>a e<span class=\"_ _0\"></span>mpleados <span class=\"_ _0\"></span>a c<span class=\"_ _0\"></span>orto <span class=\"_ _0\"></span>plazo son <span class=\"_ _1\"></span>remuneraciones a <span class=\"_ _1\"></span>los empleados, dife<span class=\"_ _0\"></span>rentes <span class=\"_ _0\"></span>de las indemnizaciones por ce<span class=\"_ _0\"></span>se, cuyo pago se e<span class=\"_ _0\"></span>spera liquidar \u00edntegramente antes de los 12 meses siguientes <span class=\"_ _6\"></span>al <span class=\"_ _2\"></span>cierre <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ej<span class=\"_ _2\"></span>ercicio <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>empleados <span class=\"_ _6\"></span>hayan <span class=\"_ _6\"></span>prestado<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>servicios <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>es otorgan las retribuciones. Las <span class=\"_ _6\"></span>retribuciones <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>empleados <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>corto <span class=\"_ _5\"></span>plazo <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>reclasifican <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>largo <span class=\"_ _6\"></span>plazo, <span class=\"_ _5\"></span>si <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>modifican <span class=\"_ _6\"></span>las caracter\u00edsticas <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>retribuciones <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>produce <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>cambio <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>temporal <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>expectativas de la liquidaci\u00f3n. El <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>reconoce <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>coste <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>sperado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>retribuciones <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>corto <span class=\"_ _5\"></span>plazo <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>permisos remunerados <span class=\"_ _8\"> </span>cuyos <span class=\"_ _8\"> </span>derechos <span class=\"_ _4\"> </span>se <span class=\"_ _8\"> </span>van <span class=\"_ _4\"> </span>acumulando, <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>medida <span class=\"_ _4\"> </span>que <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>empleados <span class=\"_ _7\"> </span>prestan <span class=\"_ _4\"> </span>los servicios <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>les <span class=\"_ _6\"></span>otorgan <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>derecho <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>perc<span class=\"_ _2\"></span>epci\u00f3n. <span class=\"_ _6\"></span>Si <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>permisos <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>ac<span class=\"_ _2\"></span>umulativos, <span class=\"_ _6\"></span>el gasto se reconoce a medida que se producen los permisos. El <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"> </span>reconoce <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>coste <span class=\"_ _4\"> </span>esperado <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _24\"> </span>participaci\u00f3n <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>ganancias <span class=\"_ _4\"> </span>o <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>los <span class=\"_ _4\"> </span>planes <span class=\"_ _4\"> </span>de incentivos  a <span class=\"_ _1c\"> </span>trabajadores  cuando <span class=\"_ _1c\"> </span>existe  una <span class=\"_ _1c\"> </span>obligaci\u00f3n  presente, <span class=\"_ _1c\"> </span>legal  o <span class=\"_ _1c\"> </span>impl\u00edcita  como consecuencia <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>su<span class=\"_ _2\"></span>cesos <span class=\"_ _7\"> </span>pasados <span class=\"_ _8\"> </span>y <span class=\"_ _7\"> </span>se <span class=\"_ _8\"> </span>puede <span class=\"_ _8\"> </span>realizar <span class=\"_ _7\"> </span>una <span class=\"_ _7\"> </span>estimaci\u00f3n <span class=\"_ _8\"> </span>fia<span class=\"_ _2\"></span>ble <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>va<span class=\"_ _2\"></span>lor <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>la obligaci\u00f3n.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "q<span class=\"lsa\">) </span>Informaci\u00f3n financiera por segmentos Un <span class=\"_ _3\"></span>segmento <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>explotac<span class=\"_ _2\"></span>i\u00f3n <span class=\"_ _1\"></span>es <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>compon<span class=\"_ _2\"></span>ente <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _1\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>des<span class=\"_ _2\"></span>arrolla <span class=\"_ _3\"></span>acti<span class=\"_ _2\"></span>vidades <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>negocio<span class=\"_ _2\"></span> de <span class=\"_ _1c\"> </span>las <span class=\"_ _1c\"> </span>que <span class=\"_ _1d\"> </span>puede <span class=\"_ _1d\"> </span>obtener <span class=\"_ _1c\"> </span>ingresos <span class=\"_ _1d\"> </span>ordinarios <span class=\"_ _1c\"> </span>e <span class=\"_ _1d\"> </span>incurrir <span class=\"_ _1c\"> </span>en<span class=\"_ _2\"></span> <span class=\"_ _1c\"> </span>gastos, <span class=\"_ _1d\"> </span>cuyos <span class=\"_ _1c\"> </span>resultados <span class=\"_ _1c\"> </span>d<span class=\"_ _2\"></span>e explotaci\u00f3n <span class=\"_ _2\"></span>son <span class=\"_ _2\"></span>revisados <span class=\"_ _6\"></span>de fo<span class=\"_ _2\"></span>rma <span class=\"_ _2\"></span>regular <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>m\u00e1xima <span class=\"_ _2\"></span>autoridad <span class=\"_ _2\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>tom<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>decisiones de <span class=\"_ _9\"></span>explotaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _9\"></span>Grup<span class=\"_ _2\"></span>o, <span class=\"_ _9\"></span>para <span class=\"_ _7\"></span>decidir <span class=\"_ _9\"></span>sobre <span class=\"_ _9\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>recursos <span class=\"_ _9\"></span>que <span class=\"_ _7\"></span>deben <span class=\"_ _9\"></span>asignarse <span class=\"_ _7\"></span>al <span class=\"_ _9\"></span>segmento<span class=\"_ _4b\"> </span>evaluar  su <span class=\"_ _1c\"> </span>r<span class=\"_ _2\"></span>endimiento <span class=\"_ _1c\"> </span>y <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>relaci\u00f3n  con <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>cual <span class=\"_ _1c\"> </span>se <span class=\"_ _1c\"> </span>dispone <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>informaci\u00f3n <span class=\"_ _1c\"> </span>financiera diferenciada.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "r<span class=\"lsa\">) </span>Combinaciones de Negocios En las <span class=\"_ _0\"></span>combinaciones <span class=\"_ _0\"></span>de negocios, el <span class=\"_ _0\"></span>Grupo aplica el <span class=\"_ _0\"></span>m\u00e9todo de <span class=\"_ _1\"></span>adquisici\u00f3<span class=\"_ _2\"></span>n de acuerdo con <span class=\"_ _1\"></span>la<span class=\"_ _2\"></span> NIIF 3 \u201cCombinaciones de negocios\u201d<span class=\"ff2\">. </span>El Grupo, a la <span class=\"_ _2\"></span>fecha de a<span class=\"_ _2\"></span>dquisici\u00f3n de una <span class=\"_ _2\"></span>combinaci\u00f3n de negocios procedente de <span class=\"_ _2\"></span>una fusi\u00f3n<span class=\"_ _2\"></span> o escisi\u00f3n o de la adquisic<span class=\"_ _0\"></span>i\u00f3n de todos o parte de l<span class=\"_ _0\"></span>os elementos patrimoniales de una soc<span class=\"_ _0\"></span>iedad, registran la totalidad de los activos adquiridos y los pasivos asumidos, as\u00ed<span class=\"_ _2\"></span> como, en su <span class=\"_ _2\"></span>caso, la diferencia entre el valor de dichos activos y pasivos y el coste de la combinaci\u00f3n de ne<span class=\"_ _0\"></span>gocios. La <span class=\"_ _9\"></span>fecha <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>adquisici\u00f3n <span class=\"_ _7\"></span>es <span class=\"_ _9\"></span>aqu\u00e9lla <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>adquiere <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>control <span class=\"_ _9\"></span>del <span class=\"_ _7\"></span>negocio <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>negocios<span class=\"_ _2\"></span> adquiridos. Se <span class=\"_ _0\"></span>considera como fe<span class=\"_ _0\"></span>cha de a<span class=\"_ _0\"></span>dquisici\u00f3n y toma <span class=\"_ _1\"></span>de control m\u00e1s habitual <span class=\"_ _0\"></span>la fecha <span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>n la <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>firma <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>contrato <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>compraventa <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>resuelto <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>forma <span class=\"_ _2\"></span>positiva, <span class=\"_ _6\"></span>si <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>hubiera, las posibles condiciones suspensivas.  El coste de una combinaci\u00f3n de negocios corresponde a la suma de: a)<span class=\"ff4 ls0\"> <span class=\"_ _31\"> </span><span class=\"ff2\">Los <span class=\"_ _1\"></span>valores <span class=\"_ _1\"></span>razonables, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>adquisici\u00f3n, <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _1\"></span>entregados, <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>pasivos<span class=\"_ _2\"></span> </span></span>incurridos <span class=\"_ _8\"> </span>o <span class=\"_ _24\"> </span>asumidos <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>inst<span class=\"_ _2\"></span>rumentos <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>patrimonio <span class=\"_ _4\"> </span>emitidos <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>camb<span class=\"_ _2\"></span>io <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los negocios adquiridos. La contraprestac<span class=\"_ _0\"></span>i\u00f3n entregada, excluye cualquier <span class=\"_ _0\"></span>desembolso que no forma <span class=\"_ _8\"> </span>parte <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>intercambio <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>negocio <span class=\"_ _4\"> </span>adquirido. <span class=\"_ _4\"> </span>Los <span class=\"_ _4\"> </span>costes <span class=\"_ _8\"> </span>relacionados <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>la<span class=\"_ _2\"></span> adquisici\u00f3n se reconocen como gasto a medida que se incurren. b)<span class=\"ff4\"> <span class=\"_ _2b\"> </span></span>El valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>de cualquier c<span class=\"_ _0\"></span>ontraprestaci\u00f3n adicional que <span class=\"_ _0\"></span>dependa de<span class=\"_ _0\"></span> eventos futur<span class=\"_ _0\"></span>os o <span class=\"_ _9\"></span>del <span class=\"_ _7\"> </span>cumplimiento <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>ciertas <span class=\"_ _9\"></span>condiciones, <span class=\"_ _7\"> </span>salvo <span class=\"_ _7\"></span>que <span class=\"_ _9\"></span>la <span class=\"_ _7\"> </span>contraprestaci\u00f3n <span class=\"_ _9\"></span>diera <span class=\"_ _7\"></span>lugar <span class=\"_ _9\"></span>al reconocimiento <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>contingente <span class=\"_ _3\"></span>que <span class=\"_ _1\"></span>motivase <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>registro <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>ingreso<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>cuenta de <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>ganancias <span class=\"_ _6\"></span>consolidada, <span class=\"_ _5\"></span>en <span class=\"_ _2\"></span>cuyo <span class=\"_ _5\"></span>ca<span class=\"_ _0\"></span>so, <span class=\"_ _6\"></span>dicho <span class=\"_ _5\"></span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>valora <span class=\"_ _6\"></span>deduciendo <span class=\"_ _6\"></span>la diferencia <span class=\"_ _3\"></span>negativa, <span class=\"_ _1\"></span>inicialmente <span class=\"_ _1\"></span>calculada, <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>im<span class=\"_ _2\"></span>porte <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>razonable. <span class=\"_ _1\"></span>Si <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe de <span class=\"_ _1\"></span>dicha diferencia <span class=\"_ _1\"></span>negativa <span class=\"_ _0\"></span>fuera <span class=\"_ _1\"></span>sup<span class=\"_ _2\"></span>erior <span class=\"_ _1\"></span>al valor <span class=\"_ _1\"></span>tot<span class=\"_ _2\"></span>al <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _1\"></span>inm<span class=\"_ _2\"></span>ovilizado <span class=\"_ _1\"></span>intangible, dicho activo <span class=\"_ _1c\"> </span>no <span class=\"_ _1c\"> </span>se <span class=\"_ _1c\"> </span>registra. <span class=\"_ _1c\"> </span>La <span class=\"_ _1c\"> </span>contraprestaci\u00f3n  con<span class=\"_ _2\"></span>tingente <span class=\"_ _1c\"> </span>se  clasifica <span class=\"_ _1c\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _1c\"> </span>acuerdo <span class=\"_ _1c\"> </span>a  las condiciones <span class=\"_ _9\"></span>contractuales <span class=\"_ _9\"></span>subyacentes <span class=\"_ _9\"></span>como <span class=\"_ _7\"></span>activo <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>pasivo <span class=\"_ _7\"></span>financiero, <span class=\"_ _9\"></span>instrumento <span class=\"_ _7\"></span>de patrimonio <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>provisi\u00f3n. En <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>medida <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>que <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>variaciones <span class=\"_ _1\"></span>posteriores <span class=\"_ _0\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>razonable de <span class=\"_ _7\"></span>un <span class=\"_ _7\"> </span>activo <span class=\"_ _7\"> </span>o <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>p<span class=\"_ _2\"></span>asivo <span class=\"_ _7\"> </span>financiero <span class=\"_ _7\"> </span>no <span class=\"_ _7\"> </span>se <span class=\"_ _8\"> </span>correspondan <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>un <span class=\"_ _7\"> </span>ajuste <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e valoraci\u00f3n, se reconocen en resultados. La <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>ontraprestaci\u00f3n <span class=\"_ _23\"> </span>contingente <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>lasificada <span class=\"_ _23\"> </span>como <span class=\"_ _1d\"> </span>patrimonio <span class=\"_ _23\"> </span>neto <span class=\"_ _23\"> </span>no <span class=\"_ _23\"> </span>e<span class=\"_ _0\"></span>s <span class=\"_ _23\"> </span>objeto <span class=\"_ _1d\"> </span>de<span class=\"_ _2\"></span> actualizaci\u00f3n <span class=\"_ _9\"></span>post<span class=\"_ _2\"></span>erior, <span class=\"_ _7\"></span>reconociendo <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>liquidaci\u00f3n <span class=\"_ _8\"> </span>igualmente <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>patrim<span class=\"_ _2\"></span>onio <span class=\"_ _7\"> </span>neto. <span class=\"_ _7\"> </span>La contraprestaci\u00f3n <span class=\"_ _8\"> </span>contingente <span class=\"_ _8\"> </span>clasificada <span class=\"_ _4\"> </span>como <span class=\"_ _8\"> </span>provisi\u00f3n, <span class=\"_ _4\"> </span>se <span class=\"_ _8\"> </span>reconoce <span class=\"_ _8\"> </span>po<span class=\"_ _2\"></span>steriormente <span class=\"_ _8\"> </span>a valor <span class=\"_ _1\"></span>razonable <span class=\"_ _0\"></span>con <span class=\"_ _1\"></span>cambios en <span class=\"_ _1\"></span>resultados. <span class=\"_ _1\"></span>Los pasivos <span class=\"_ _1\"></span>contingentes <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>reconocen <span class=\"_ _1\"></span>hasta su liquidaci\u00f3n, <span class=\"_ _5\"></span>canc<span class=\"_ _0\"></span>elaci\u00f3n <span class=\"_ _5\"></span>o <span class=\"_ _6\"></span>expiraci\u00f3n <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>mayor <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>inicialme<span class=\"_ _0\"></span>nte <span class=\"_ _5\"></span>rec<span class=\"_ _0\"></span>onocido, menos <span class=\"_ _7\"></span>los <span class=\"_ _7\"> </span>importes <span class=\"_ _7\"> </span>que <span class=\"_ _8\"> </span>deban <span class=\"_ _7\"></span>imputarse <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>resu<span class=\"_ _2\"></span>ltados <span class=\"_ _7\"></span>consolidados <span class=\"_ _7\"></span>seg\u00fan <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>norma <span class=\"_ _4\"> </span>de valoraci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>ingresos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>contratos <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>clientes <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>importe <span class=\"_ _5\"></span>resultante <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>norma <span class=\"_ _5\"></span>de valoraci\u00f3n de provisiones.<span class=\"_ _4b\"> </span>En <span class=\"_ _7\"></span>la <span class=\"_ _7\"> </span>fecha <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>adquisici\u00f3n, <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>activos <span class=\"_ _7\"> </span>identifica<span class=\"_ _2\"></span>bles <span class=\"_ _7\"> </span>adquiridos <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>p<span class=\"_ _2\"></span>asivos <span class=\"_ _7\"> </span>asumidos <span class=\"_ _8\"> </span>se registran, con car\u00e1cter ge<span class=\"_ _2\"></span>neral, por su valor <span class=\"_ _2\"></span>razonable siempre y <span class=\"_ _2\"></span>cuando dicho valor <span class=\"_ _2\"></span>razonable pueda <span class=\"_ _1c\"> </span>ser <span class=\"_ _1c\"> </span>medido <span class=\"_ _1d\"> </span>con <span class=\"_ _1d\"> </span>suficiente <span class=\"_ _1c\"> </span>fiabilidad. <span class=\"_ _1c\"> </span>Los <span class=\"_ _1d\"> </span>pasivos <span class=\"_ _1c\"> </span>asumidos <span class=\"_ _1d\"> </span>incl<span class=\"_ _2\"></span>uyen <span class=\"_ _1c\"> </span>los <span class=\"_ _1d\"> </span>pasivos contingentes <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>medi<span class=\"_ _2\"></span>da <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>representen <span class=\"_ _9\"></span>obligaciones <span class=\"_ _9\"></span>pres<span class=\"_ _2\"></span>entes <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>surjan <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>sucesos pasados y su valor razonable pueda ser medido con fiabilidad.<span class=\"_ _4b\"> </span>Se exce<span class=\"_ _0\"></span>pt\u00faa de la <span class=\"_ _0\"></span>aplicaci\u00f3n de e<span class=\"_ _0\"></span>ste criterio a <span class=\"_ _0\"></span>los activos no <span class=\"_ _0\"></span>corrientes o <span class=\"_ _1\"></span>gru<span class=\"_ _2\"></span>pos enajenables <span class=\"_ _0\"></span>de los <span class=\"_ _2\"></span>elementos que <span class=\"_ _2\"></span>se clas<span class=\"_ _2\"></span>ifiquen como <span class=\"_ _2\"></span>mantenidos <span class=\"_ _2\"></span>para la <span class=\"_ _2\"></span>venta, <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>pasivos por <span class=\"_ _2\"></span>retribuciones a <span class=\"_ _6\"></span>largo <span class=\"_ _6\"></span>plazo <span class=\"_ _6\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>prestaci\u00f3n <span class=\"_ _5\"></span>definida, <span class=\"_ _2\"></span>las <span class=\"_ _5\"></span>transacciones <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>pago<span class=\"_ _2\"></span>s <span class=\"_ _6\"></span>basados <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>instrumentos <span class=\"_ _6\"></span>de patrimonio, los activos y pasivos por impuesto diferido y los <span class=\"_ _2\"></span>activos intangibles surgidos de l<span class=\"_ _2\"></span>a adquisici\u00f3n de derechos previamente otorgados. Los <span class=\"_ _6\"></span>activos <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>pasivos <span class=\"_ _6\"></span>asumidos <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>clasifican <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>designan <span class=\"_ _6\"></span>para <span class=\"_ _2\"></span>su <span class=\"_ _6\"></span>valoraci\u00f3n <span class=\"_ _6\"></span>posterior <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>la base <span class=\"_ _20\"> </span>de <span class=\"_ _27\"> </span>los <span class=\"_ _27\"> </span>acuerdos <span class=\"_ _27\"> </span>contractuales, <span class=\"_ _27\"> </span>condiciones <span class=\"_ _27\"> </span>econ\u00f3micas, <span class=\"_ _27\"> </span>pol\u00edticas <span class=\"_ _27\"> </span>contables <span class=\"_ _27\"> </span>y <span class=\"_ _27\"> </span>de explotaci\u00f3n y <span class=\"_ _2\"></span>otras <span class=\"_ _2\"></span>condiciones existentes <span class=\"_ _2\"></span>en la <span class=\"_ _2\"></span>fecha de <span class=\"_ _2\"></span>adquisici\u00f3n, except<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>contratos <span class=\"_ _2\"></span>de arrendamiento en los que el negocio adquirido es el arrendador y<span class=\"_ _0\"></span> de seguros. El <span class=\"_ _20\"> </span>exceso <span class=\"_ _20\"> </span>existente <span class=\"_ _27\"> </span>entre <span class=\"_ _27\"> </span>la <span class=\"_ _20\"> </span>contraprestaci\u00f3n <span class=\"_ _27\"> </span>entregada, <span class=\"_ _20\"> </span>m\u00e1s <span class=\"_ _27\"> </span>el <span class=\"_ _20\"> </span>va<span class=\"_ _2\"></span>lor <span class=\"_ _20\"> </span>asignado <span class=\"_ _27\"> </span>a <span class=\"_ _20\"> </span>las participaciones <span class=\"_ _24\"> </span>no  dominantes <span class=\"_ _1e\"> </span>y  e<span class=\"_ _0\"></span>l  importe<span class=\"_ _0\"></span> <span class=\"_ _1e\"> </span>neto  de <span class=\"_ _24\"> </span>los  activos <span class=\"_ _24\"> </span>adquiridos  y <span class=\"_ _1e\"> </span>los  pasivos asumidos, <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>registra <span class=\"_ _6\"></span>como <span class=\"_ _5\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comercio. <span class=\"_ _6\"></span>En <span class=\"_ _5\"></span>su <span class=\"_ _6\"></span>caso, <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>defecto, <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>espu\u00e9s <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>evaluar <span class=\"_ _5\"></span>el importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>contraprestaci\u00f3n <span class=\"_ _1\"></span>entregada, el <span class=\"_ _1\"></span>valor asignado <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>las participaciones <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>dominantes y <span class=\"_ _7\"></span>la <span class=\"_ _7\"> </span>identificaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"> </span>val<span class=\"_ _2\"></span>oraci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>los <span class=\"_ _8\"> </span>activos <span class=\"_ _7\"> </span>n<span class=\"_ _2\"></span>etos <span class=\"_ _8\"> </span>adquiridos <span class=\"_ _7\"></span>se <span class=\"_ _7\"> </span>reconoce <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>una <span class=\"_ _7\"> </span>pa<span class=\"_ _2\"></span>rtida separada de la cuenta de resultados consolidada. Si la <span class=\"_ _1\"></span>combinaci\u00f3n de <span class=\"_ _1\"></span>negocios <span class=\"_ _0\"></span>s\u00f3lo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>puede <span class=\"_ _1\"></span>determinar de <span class=\"_ _1\"></span>forma provisional, <span class=\"_ _1\"></span>los activos <span class=\"_ _1\"></span>netos identificables <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>registran <span class=\"_ _2\"></span>inicialmente <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>sus <span class=\"_ _2\"></span>valores <span class=\"_ _2\"></span>provisionales, <span class=\"_ _2\"></span>reconociendo <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>ajustes<span class=\"_ _2\"></span> efectuados dura<span class=\"_ _0\"></span>nte el <span class=\"_ _0\"></span>ejercicio de <span class=\"_ _1\"></span>valoraci\u00f3n como si \u00e9stos<span class=\"_ _0\"></span> se <span class=\"_ _0\"></span>hubieran <span class=\"_ _0\"></span>conocido en <span class=\"_ _1\"></span>la fecha de adquisici\u00f3n,  reexpresando, <span class=\"_ _1c\"> </span>en  su <span class=\"_ _1c\"> </span>caso, <span class=\"_ _1c\"> </span>las  cifras <span class=\"_ _1c\"> </span>comparativas  del <span class=\"_ _1c\"> </span>ejercicio  anterior. <span class=\"_ _1c\"> </span>En cualquier <span class=\"_ _4\"> </span>caso, <span class=\"_ _24\"> </span>los <span class=\"_ _24\"> </span>ajustes <span class=\"_ _4\"> </span>a <span class=\"_ _24\"> </span>los <span class=\"_ _24\"> </span>valores <span class=\"_ _4\"> </span>p<span class=\"_ _2\"></span>rovisionales <span class=\"_ _4\"> </span>\u00fanicamente <span class=\"_ _24\"> </span>incorporan <span class=\"_ _24\"> </span>informaci\u00f3n relativa <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>he<span class=\"_ _2\"></span>chos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>circunstancias <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>e<span class=\"_ _2\"></span>xist\u00edan <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _2\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>adquisici\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>que, <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>haber<span class=\"_ _2\"></span> sido conocidos, hubieran afectado a los importes reconocidos en dic<span class=\"_ _0\"></span>ha fecha.<span class=\"_ _2\"></span> Transcurrido <span class=\"_ _2\"></span>dicho <span class=\"_ _6\"></span>periodo, <span class=\"_ _6\"></span>s\u00f3lo <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>realizan <span class=\"_ _2\"></span>ajustes <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>valoraci\u00f3n <span class=\"_ _6\"></span>inicial <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>correcci\u00f3n de error.  El <span class=\"_ _8\"> </span>beneficio <span class=\"_ _8\"> </span>pot<span class=\"_ _2\"></span>encial <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>las <span class=\"_ _8\"> </span>p\u00e9rdidas <span class=\"_ _4\"> </span>fiscales <span class=\"_ _8\"> </span>y<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>otros <span class=\"_ _4\"> </span>activos <span class=\"_ _8\"> </span>por <span class=\"_ _4\"> </span>impuesto <span class=\"_ _4\"> </span>diferido <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>la adquirida <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>registrados <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>no <span class=\"_ _7\"> </span>cumplir <span class=\"_ _9\"></span>los <span class=\"_ _7\"></span>criterios <span class=\"_ _5\"></span>para <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>reconocimiento <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _9\"></span>de adquisici\u00f3n, <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>contabiliza, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>medida <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>corresponda <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>u<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>ajuste <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ejercicio de valoraci\u00f3n, como un ingreso por impuesto sobre beneficios.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "Flujos de <span class=\"_ _2\"></span>Efectivo: <span class=\"_ _2\"></span>entradas <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>salidas de <span class=\"_ _2\"></span>efectivo <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>de otros <span class=\"_ _2\"></span>medios <span class=\"_ _2\"></span>equivalentes, <span class=\"_ _2\"></span>entendiendo<span class=\"_ _4b\"> </span>por <span class=\"_ _24\"> </span>\u00e9stos <span class=\"_ _24\"> </span>las <span class=\"_ _24\"> </span>inversiones <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>plazo <span class=\"_ _24\"> </span>inferior <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>tres <span class=\"_ _24\"> </span>meses <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>gran <span class=\"_ _24\"> </span>liquidez <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>bajo <span class=\"_ _24\"> </span>riesgo <span class=\"_ _24\"> </span>de alteraciones en su valor.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "t) Clasificaci\u00f3n Corriente-no Corriente El Grupo presenta los activos y pasivos en el estado de situaci\u00f3n financiera consolidado en base a la clasificaci\u00f3n de corrientes o no corrientes. Un activo se clasifica como corriente cuando: \u2022  Se espera realizarlo, venderlo o consumirlo, en el ciclo normal de explotaci\u00f3n; \u2022  Se mantiene principalmente con fines de negociaci\u00f3n; \u2022  Se espera realizarlo dentro de los doce meses siguientes a la fecha del ejercicio sobre el que se informa; o \u2022  Es  efectivo  o  equivalente  de  efectivo,  a  menos  que  tenga  restricciones,  para  ser intercambiado o usado para cancelar un pasivo al menos durante los doce meses a partir de la fecha del ejercicio sobre el que se informa. El resto de los activos se clasifican como no corrientes. Un pasivo se clasifica como corriente cuando: \u2022  Se espera sea cancelado en el ciclo normal de explotaci\u00f3n; \u2022  Se mantiene principalmente con fines de negociaci\u00f3n; \u2022  Debe liquidarse durante los doce meses siguientes a la fecha del ejercicio sobre el que se informa; o \u2022  No existe un derecho incondicional para aplazar su cancelaci\u00f3n, al menos durante los doce meses siguientes a la fecha del ejercicio sobre el que se informa. El Grupo clasifica el resto de los pasivos como no corrientes. Los  activos  y  pasivos  por  impuestos  diferidos  se  clasifican  como  activos  y  pasivos  no corrientes.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfReasonForUsingLongerOrShorterReportingPeriod",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "NOTA 4. COMBINACIONES DE NEGOCIOS<span class=\"fc3\"> </span>El <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>sigue <span class=\"_ _9\"></span>la <span class=\"_ _5\"></span>pol\u00edtica <span class=\"_ _5\"></span>contable <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>incluir <span class=\"_ _9\"></span>las <span class=\"_ _5\"></span>empresas <span class=\"_ _5\"></span>adquiridas <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>consolidado <span class=\"_ _5\"></span>del<span class=\"_ _2\"></span> Grupo siguiendo el siguiente criterio:<span class=\"_ _4b\"> </span>Para <span class=\"_ _6\"></span>aquellas <span class=\"_ _5\"></span>adquisiciones <span class=\"_ _6\"></span>cuyo <span class=\"_ _5\"></span>corte <span class=\"_ _6\"></span>dentro <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>mes <span class=\"_ _5\"></span>entre <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>toma <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>control <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>a fecha <span class=\"_ _0\"></span>de incor<span class=\"_ _0\"></span>poraci\u00f3n al consolidado <span class=\"_ _1\"></span>del Grupo no <span class=\"_ _0\"></span>es mate<span class=\"_ _0\"></span>rial se proc<span class=\"_ _0\"></span>ede <span class=\"_ _0\"></span>a tomar <span class=\"_ _0\"></span>como fec<span class=\"_ _0\"></span>ha de incorporaci\u00f3n al Consolidado del Grupo de la compa\u00f1\u00eda adquirida: i)<span class=\"ff4 ls0\"> <span class=\"_ _32\"> </span><span class=\"ff2\">En <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>caso <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>que <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>tom<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>control <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>la <span class=\"_ _7\"></span>sociedad <span class=\"_ _9\"></span>adquirida <span class=\"_ _7\"> </span>se <span class=\"_ _7\"></span>haya </span></span>producido <span class=\"_ _1f\"> </span>durante <span class=\"_ _2a\"> </span>la <span class=\"_ _2a\"> </span>primera <span class=\"_ _1f\"> </span>quincena <span class=\"_ _2a\"> </span>del <span class=\"_ _1f\"> </span>mes, <span class=\"_ _2a\"> </span>se <span class=\"_ _2a\"> </span>toma <span class=\"_ _2a\"> </span>como <span class=\"_ _1f\"> </span>fecha <span class=\"_ _1f\"> </span>de<span class=\"_ _2\"></span> incorporaci\u00f3n al Consolidado del Grupo el primer d\u00eda de dicho mes.<span class=\"_ _4b\"> </span>ii)<span class=\"ff4 ls0\"> <span class=\"_ _33\"> </span><span class=\"ff2\">En <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>caso <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>que <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>tom<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>control <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>la <span class=\"_ _7\"></span>sociedad <span class=\"_ _9\"></span>adquirida <span class=\"_ _7\"> </span>se <span class=\"_ _7\"></span>haya </span></span>producido <span class=\"_ _27\"> </span>durant<span class=\"_ _2\"></span>e <span class=\"_ _27\"> </span>la <span class=\"_ _1f\"> </span>s<span class=\"_ _2\"></span>egunda <span class=\"_ _27\"> </span>quincena <span class=\"_ _1f\"> </span>d<span class=\"_ _2\"></span>el <span class=\"_ _27\"> </span>mes, <span class=\"_ _1f\"> </span>se <span class=\"_ _2a\"> </span>toma <span class=\"_ _1f\"> </span>como <span class=\"_ _1f\"> </span>fecha <span class=\"_ _1f\"> </span>de incorporaci\u00f3n al Consolidado del Grupo el primer d\u00eda del mes siguiente.  Si el impac<span class=\"_ _0\"></span>to genera<span class=\"_ _0\"></span>do por las <span class=\"_ _0\"></span>adquisiciones es <span class=\"_ _1\"></span>m<span class=\"_ _2\"></span>aterial, se <span class=\"_ _0\"></span>incorpora a la <span class=\"_ _1\"></span>c<span class=\"_ _2\"></span>uenta de <span class=\"_ _1\"></span>p\u00e9<span class=\"_ _2\"></span>rdidas y ganancias <span class=\"_ _6\"></span>consolidada <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>mes <span class=\"_ _2\"></span>completa <span class=\"_ _6\"></span>ponderada <span class=\"_ _5\"></span>por <span class=\"_ _2\"></span>los <span class=\"_ _5\"></span>d\u00edas <span class=\"_ _6\"></span>transcurridos <span class=\"_ _6\"></span>dentro <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>mes desde la fecha de toma de control por el total de d\u00edas del mes.  Para <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>valoraci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _1\"></span>intangibles <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>consideran <span class=\"_ _1\"></span>tres <span class=\"_ _1\"></span>metodolog\u00ed<span class=\"_ _2\"></span>as <span class=\"_ _1\"></span>dentro <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>enfoque de ingresos:  i)<span class=\"ff4 ls0\"> <span class=\"_ _32\"> </span><span class=\"ff2\">La metodolog\u00eda <span class=\"_ _0\"></span>del ahorro del <span class=\"_ _0\"></span>royalty (Relief from Royalties)<span class=\"_ _0\"></span> para <span class=\"_ _0\"></span>la valoraci\u00f3n de </span></span>las marcas (Ver Nota 3<span class=\"lsa\">).</span>  ii)<span class=\"ff4 ls0\"> <span class=\"_ _33\"> </span><span class=\"ff2\">M\u00e9todo <span class=\"_ _5\"></span>MEEM <span class=\"_ _9\"></span>(Multi<span class=\"_ _2\"></span>-period <span class=\"_ _9\"></span>Excess <span class=\"_ _9\"></span>Earnings <span class=\"_ _9\"></span>Method) <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>valoraci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la </span></span>cartera de clientes: o<span class=\"ff4\"> <span class=\"_ _c\"> </span><span class=\"ff2\">El <span class=\"_ _6\"></span>m\u00e9todo <span class=\"_ _2\"></span>MEEM <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>basa <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>caja <span class=\"_ _2\"></span>operativos <span class=\"_ _2\"></span>derivados <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tivo </span></span>y <span class=\"_ _2c\"> </span>descontados <span class=\"_ _2c\"> </span>por <span class=\"_ _2a\"> </span>los <span class=\"_ _2c\"> </span>C<span class=\"_ _2\"></span>argos <span class=\"_ _2c\"> </span>de <span class=\"_ _2a\"> </span>Activos <span class=\"_ _2c\"> </span>Contributivos <span class=\"_ _2c\"> </span>(\"CAC\") <span class=\"_ _2c\"> </span>que contribuyen <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a ge<span class=\"_ _0\"></span>neraci\u00f3n de <span class=\"_ _1\"></span>los flujos <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>aja <span class=\"_ _0\"></span>del a<span class=\"_ _0\"></span>ctivo <span class=\"_ _0\"></span>intangible <span class=\"_ _0\"></span>analizado. <span class=\"_ _2\"></span> o<span class=\"ff4\"> <span class=\"_ _c\"> </span><span class=\"ff2\">La <span class=\"_ _0\"></span>principal <span class=\"_ _1\"></span>premisa <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>m\u00e9todo <span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>activo <span class=\"_ _0\"></span>intangible <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>puede <span class=\"_ _1\"></span>generar </span></span>flujos <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>caja <span class=\"_ _7\"> </span>oper<span class=\"_ _2\"></span>ativos <span class=\"_ _7\"> </span>futuros <span class=\"_ _8\"> </span>por <span class=\"_ _7\"> </span>s\u00ed <span class=\"_ _8\"> </span>mismo. <span class=\"_ _8\"> </span>Sin <span class=\"_ _8\"> </span>embargo, <span class=\"_ _7\"> </span>existen <span class=\"_ _8\"> </span>ciertos activos <span class=\"_ _6\"></span>complementarios <span class=\"_ _2\"></span>como <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>inmovilizado <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>otros <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>intangibles <span class=\"_ _6\"></span>que pueden <span class=\"_ _1\"></span>combinars<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la empre<span class=\"_ _0\"></span>sa con <span class=\"_ _1\"></span>el activo <span class=\"_ _1\"></span>intangible para<span class=\"_ _0\"></span> generar <span class=\"_ _1\"></span>flujos de caja. iii)<span class=\"ffd ls0\"> <span class=\"_ _34\"> </span><span class=\"ff2\">Beneficio Fiscal de la Amortizaci\u00f3n (BF<span class=\"_ _0\"></span>A):<span class=\"_ _2\"></span><span class=\"ffa\"> </span></span></span>o<span class=\"ff4\"> <span class=\"_ _c\"> </span><span class=\"ff2\">S<span class=\"_ _2\"></span>e trata de un <span class=\"_ _2\"></span>componente <span class=\"_ _2\"></span>del Valor Ra<span class=\"_ _2\"></span>zonable que <span class=\"_ _2\"></span>se incluye bajo <span class=\"_ _2\"></span>el Enfo<span class=\"_ _2\"></span>que </span></span>de Ingresos.  o<span class=\"ff4\"> <span class=\"_ _c\"> </span><span class=\"ff2\">El <span class=\"_ _2\"></span>BFA representa los ah<span class=\"_ _2\"></span>orros fiscales derivados d<span class=\"_ _2\"></span>e las amortizaciones te\u00f3ri<span class=\"_ _2\"></span>cas </span></span>de <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>activos <span class=\"_ _24\"> </span>intangibles. <span class=\"_ _4\"> </span>La <span class=\"_ _24\"> </span>amortizaci\u00f3n <span class=\"_ _4\"> </span>fiscal <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>activos <span class=\"_ _4\"> </span>int<span class=\"_ _2\"></span>angibles supone <span class=\"_ _2\"></span>una <span class=\"_ _6\"></span>reducci\u00f3n <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>base <span class=\"_ _2\"></span>imposi<span class=\"_ _2\"></span>tiva <span class=\"_ _2\"></span>para <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>propietario, <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>lo <span class=\"_ _6\"></span>tanto, un flujo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>caja p<span class=\"_ _2\"></span>ara un <span class=\"_ _2\"></span>comprador <span class=\"_ _2\"></span>potencial <span class=\"_ _2\"></span>del a<span class=\"_ _2\"></span>ctivo, en <span class=\"_ _2\"></span>forma de <span class=\"_ _2\"></span>reducci\u00f3n<span class=\"_ _2\"></span> de los pasivos fiscales.  o<span class=\"ff4\"> <span class=\"_ _c\"> </span><span class=\"ff2\">La <span class=\"_ _7\"> </span>definici\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Valor <span class=\"_ _8\"> </span>Razonable <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>efectos <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>las <span class=\"_ _7\"> </span>NIIF <span class=\"_ _7\"> </span>incluye <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>valor <span class=\"_ _7\"> </span>del </span></span>hipot\u00e9tico ahorro <span class=\"_ _2\"></span>fiscal <span class=\"_ _2\"></span>resultante de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>amortizaci\u00f3n <span class=\"_ _2\"></span>de aquellos <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>donde tal <span class=\"_ _6\"></span>ahorro <span class=\"_ _6\"></span>fuera <span class=\"_ _6\"></span>posi<span class=\"_ _2\"></span>ble <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>potencial <span class=\"_ _5\"></span>comprador <span class=\"_ _2\"></span>del <span class=\"_ _5\"></span>activo, <span class=\"_ _6\"></span>forme <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>o<span class=\"_ _2\"></span> no de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>estructura real <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>transacci\u00f3n (por <span class=\"_ _2\"></span>ejemplo, <span class=\"_ _2\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>de activos o de acciones).  o<span class=\"ff4\"> <span class=\"_ _c\"> </span><span class=\"ff2\">P<span class=\"_ _2\"></span>ara <span class=\"_ _7\"></span>el <span class=\"_ _8\"> </span>c\u00e1lculo <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>BFA <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>c<span class=\"_ _2\"></span>ada <span class=\"_ _7\"> </span>activo, <span class=\"_ _8\"> </span>se <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>ebe <span class=\"_ _7\"> </span>considerar <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>capacidad <span class=\"_ _7\"> </span>de<span class=\"_ _4b\"> </span></span></span>amortizar <span class=\"_ _9\"></span>un <span class=\"_ _7\"> </span>activo, <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>periodo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>amortizaci\u00f3n <span class=\"_ _9\"></span>a <span class=\"_ _7\"> </span>efectos <span class=\"_ _7\"> </span>fiscales, <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>ta<span class=\"_ _2\"></span>sa <span class=\"_ _9\"></span>de descuento y la tasa impositiva aplicable.  o<span class=\"ff4\"> <span class=\"_ _c\"> </span><span class=\"ff2\">El <span class=\"_ _5\"></span>valor <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>beneficio <span class=\"_ _5\"></span>fiscal <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>r<span class=\"_ _2\"></span>epresenta <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>BFA <span class=\"_ _5\"></span>puede <span class=\"_ _5\"></span>estimarse <span class=\"_ _5\"></span>com<span class=\"_ _2\"></span>o <span class=\"_ _5\"></span>un </span></span>factor <span class=\"_ _1d\"> </span>incremental <span class=\"_ _1d\"> </span>aplicado <span class=\"_ _23\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _1d\"> </span>la <span class=\"_ _23\"> </span>suma <span class=\"_ _1c\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _1d\"> </span>los <span class=\"_ _23\"> </span>flujos <span class=\"_ _1c\"> </span>de <span class=\"_ _23\"> </span>caja <span class=\"_ _1c\"> </span>actualizados<span class=\"_ _2\"></span> atribuibles al activo intangible. El <span class=\"_ _1\"></span>exceso <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>precio <span class=\"_ _3\"></span>pagado <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>puede <span class=\"_ _1\"></span>ser <span class=\"_ _3\"></span>asignado <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ning\u00fan <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>reconoce <span class=\"_ _3\"></span>como <span class=\"_ _1\"></span>Fondo<span class=\"_ _4b\"> </span>de Comercio.  En las combinaciones de negocios, los pasivos asumidos incluyen los pasivos contingentes en la medida en que representen obligaciones presentes que surja<span class=\"_ _0\"></span>n de sucesos pasados y su valor razonable pueda ser medido con fiabilidad.<span class=\"_ _4b\"> </span>Durante los e<span class=\"_ _0\"></span>jercicios 2025 y <span class=\"_ _0\"></span>2024 no ha <span class=\"_ _0\"></span>habido combinaciones de <span class=\"_ _0\"></span>negocio por adquisici\u00f3n <span class=\"_ _0\"></span>de compa\u00f1\u00edas. Combinaciones de negocios en el ejercicio 2025: a-<span class=\"ff3\"> <span class=\"_ _20\"> </span></span>Telmed SpA<span class=\"ff8\"> </span>Durante el segundo semestre del ejercicio 2025 se ha proce<span class=\"_ _0\"></span>dido a la liquidaci\u00f3n de la sociedad Telmed SpA. Todos sus activos y pasivos, as\u00ed como su actividad, se han trasladado a la Sociedad Servicios M\u00e9dicos Ambulatorios Atrys Health Chile SpA, por lo que dicha operaci\u00f3n no ha comportado ning\u00fan impacto contable a los Estados Financieros Consolidados de Atrys Health, S.A. y sociedades dependientes al 31 de diciembre de 2025. b-<span class=\"ffd\"> <span class=\"_ _20\"> </span><span class=\"ffe\">SMA A<span class=\"_ _2\"></span>trys Health Chile Dos SpA<span class=\"ff2\"> </span></span></span>Durante el ejercicio 2025 se ha procedido a la constituci\u00f3n de la sociedad chilena SMA Atrys Health Chile Dos SpA. El 100% del capital social ha sido aportado por la sociedad de<span class=\"_ _0\"></span>l grupo Atrys Health Holding SPA. Esta operaci\u00f3n ha comportado la inclusi\u00f3n de la sociedad SMA Atrys Health Chile Dos SpA en el per\u00edmetro de consolidaci\u00f3n del ejercicio 2025. c-<span class=\"ff3\"> <span class=\"_ _2a\"> </span></span>Operaci\u00f3n de venta de la sociedad Aspy Global Service<span class=\"_ _0\"></span>s, S.A.U.<span class=\"_ _2\"></span><span class=\"ff8\"> </span>Con <span class=\"_ _2\"></span>fecha <span class=\"_ _6\"></span>3 <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>noviembre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2025, <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>Consejo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>Administraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _6\"></span>Dominante aprob\u00f3 <span class=\"_ _6\"></span>aceptar <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>oferta <span class=\"_ _5\"></span>recibida <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>Grupo <span class=\"_ _6\"></span>Ech<span class=\"_ _2\"></span>evarne, <span class=\"_ _6\"></span>S.L. <span class=\"_ _5\"></span>para <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>venta <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>tot<span class=\"_ _2\"></span>alidad <span class=\"_ _6\"></span>del capital social de Aspy Global Service, S.A.U. y sus filiales.  Con fecha 4 de noviembre de 2025, se suscribe contrato de compraventa entre ambas partes por un importe de 145 millones de euros, ajustado por la posici\u00f3n financiera de Aspy Global Services, S.A.U. a la fecha de cierre de la operaci\u00f3n, contemplando adem\u00e1s un pago contingente de 5 millones de euros e<span class=\"_ _0\"></span>n caso de que el comprador transmita el activo a un tercero dentro del a\u00f1o siguiente al cierre por un importe superior al acordado. El cierre de la operaci\u00f3n estaba sujeto a la<span class=\"_ _0\"></span> autorizaci\u00f3n de los organismos reguladores, a la aprobaci\u00f3n por parte de la Junta General de Accionistas de la Sociedad Dominante y a la aprobaci\u00f3n por parte de las entidades financiadoras del vendedor. En este sentido, con fecha 10 de diciembre de 2025, se obtiene la autorizaci\u00f3n de la operaci\u00f3n por parte de la Comisi\u00f3n<span class=\"_ _4b\"> </span>Nacional de los Mercados y la Competencia (<span class=\"_ _0\"></span>CNMC)<span class=\"_ _2\"></span>, mientras que el 19 de diciembre de 2025 la operaci\u00f3n de venta es aprobada por la Junta General Extra<span class=\"_ _0\"></span>ordinaria de la Sociedad Dominante. Tal como <span class=\"_ _0\"></span>se comenta e<span class=\"_ _0\"></span>n la Nota <span class=\"_ _0\"></span>25, con fecha 14 <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e enero <span class=\"_ _0\"></span>de 2026, una <span class=\"_ _0\"></span>vez consumadas todas las cl\u00e1usulas susp<span class=\"_ _2\"></span>ensivas, se eje<span class=\"_ _2\"></span>cuta y formaliza <span class=\"_ _2\"></span>la transmisi\u00f3n <span class=\"_ _2\"></span>del 100% <span class=\"_ _2\"></span>de las <span class=\"_ _2\"></span>acciones de l<span class=\"_ _2\"></span>a sociedad Aspy <span class=\"_ _2\"></span>Global <span class=\"_ _2\"></span>Services, S.A.U. <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>sus <span class=\"_ _2\"></span>filiales <span class=\"_ _2\"></span>a favo<span class=\"_ _2\"></span>r de <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>Echevarne, S<span class=\"_ _2\"></span>.L.<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>por un<span class=\"_ _2\"></span> importe <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>142 <span class=\"_ _6\"></span>mi<span class=\"_ _2\"></span>llones <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>euros. <span class=\"_ _6\"></span>En <span class=\"_ _6\"></span>dich<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>echa <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>producen <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>serie <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>actuaciones <span class=\"_ _6\"></span>entre<span class=\"_ _4b\"> </span>las <span class=\"_ _1c\"> </span>que <span class=\"_ _1c\"> </span>destacan <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>pago <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>la <span class=\"_ _1c\"> </span>operaci\u00f3n, <span class=\"_ _1d\"> </span>la <span class=\"_ _1c\"> </span>dimisi<span class=\"_ _2\"></span>\u00f3n <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>miembros <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>\u00f3rgano <span class=\"_ _1c\"> </span>de administraci\u00f3n, la cancelaci\u00f3n de prendas o la liberaci\u00f3n de gara<span class=\"_ _0\"></span>nt\u00edas El Grupo, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>base a <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>expuesto <span class=\"_ _2\"></span>anteriormente y <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>definici\u00f3n de <span class=\"_ _2\"></span>control <span class=\"_ _2\"></span>indicada en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>NIIF 10, considera que a 31 de diciembre de 2025 no se<span class=\"_ _2\"></span> ha producido <span class=\"ls16\">la</span> p\u00e9rdida <span class=\"_ _2\"></span>de control de Aspy Global Service<span class=\"_ _0\"></span>s, S.A.U. y <span class=\"_ _0\"></span>sociedades <span class=\"_ _0\"></span>dependientes, por lo <span class=\"_ _0\"></span>que no <span class=\"_ _0\"></span>se ha<span class=\"_ _0\"></span> procedido <span class=\"_ _0\"></span>a su <span class=\"_ _0\"></span>baja del per\u00edmetro de<span class=\"_ _0\"></span> consolidaci\u00f3n de<span class=\"_ _0\"></span>l Grupo. <span class=\"_ _0\"></span>No obstante, <span class=\"_ _1\"></span>tal como se detalla <span class=\"_ _1\"></span>en la Nota <span class=\"_ _0\"></span>24 y en <span class=\"_ _0\"></span>base a lo establecido en la NIIF-5, con fecha 31 de octubre se decide c<span class=\"_ _0\"></span>lasificar los activos y pasivos de <span class=\"_ _5\"></span>Aspy <span class=\"_ _5\"></span>Global <span class=\"_ _9\"></span>Services, <span class=\"_ _5\"></span>S.A.U. <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>so<span class=\"_ _2\"></span>ciedades <span class=\"_ _5\"></span>dependientes <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>corrientes <span class=\"_ _9\"></span>mantenidos para <span class=\"_ _23\"> </span>la <span class=\"_ _20\"> </span>venta <span class=\"_ _23\"> </span>y <span class=\"_ _20\"> </span>el <span class=\"_ _23\"> </span>resultado <span class=\"_ _20\"> </span>de <span class=\"_ _23\"> </span>la <span class=\"_ _20\"> </span>cuenta <span class=\"_ _23\"> </span>de <span class=\"_ _20\"> </span>p\u00e9rdidas <span class=\"_ _23\"> </span>y <span class=\"_ _20\"> </span>ganancias <span class=\"_ _23\"> </span>como <span class=\"_ _20\"> </span>actividades interrumpidas, <span class=\"_ _8\"> </span>al <span class=\"_ _8\"> </span>ser <span class=\"_ _4\"> </span>la <span class=\"_ _8\"> </span>fecha <span class=\"_ _8\"> </span>m\u00e1s <span class=\"_ _8\"> </span>pr\u00f3xima <span class=\"_ _4\"> </span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>tom<span class=\"_ _2\"></span>a <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>la <span class=\"_ _4\"> </span>decisi\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>venta<span class=\"_ _2\"></span>, <span class=\"_ _8\"> </span>dejando <span class=\"_ _4\"> </span>de amortizar sus activos desde dicha fecha. Como <span class=\"_ _5\"></span>conse<span class=\"_ _0\"></span>cuencia <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>NIIF <span class=\"_ _6\"></span>5, <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _5\"></span>ha <span class=\"_ _6\"></span>valorado <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _5\"></span>netos <span class=\"_ _6\"></span>de Aspy <span class=\"_ _5\"></span>Global <span class=\"_ _6\"></span>Services, <span class=\"_ _5\"></span>S.A.U. <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>sociedades <span class=\"_ _5\"></span>dependientes <span class=\"_ _5\"></span>al <span class=\"_ _6\"></span>menor <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>entre<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>su <span class=\"_ _6\"></span>importe <span class=\"_ _5\"></span>en libros <span class=\"_ _7\"> </span>y <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>valor <span class=\"_ _7\"> </span>razonable <span class=\"_ _7\"> </span>menos <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>costes <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>venta. <span class=\"_ _7\"> </span>En <span class=\"_ _8\"> </span>base <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>ello<span class=\"_ _2\"></span>, <span class=\"_ _7\"> </span>se <span class=\"_ _8\"> </span>ha <span class=\"_ _7\"> </span>registrado <span class=\"_ _8\"> </span>un deterioro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>Aspy <span class=\"_ _2\"></span>Global <span class=\"_ _6\"></span>Services, <span class=\"_ _6\"></span>S.A.U. <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>45,3 <span class=\"_ _6\"></span>millones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros, siendo <span class=\"_ _7\"></span>asignados <span class=\"_ _7\"></span>en <span class=\"_ _7\"> </span>su <span class=\"_ _7\"> </span>totalidad <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>fondo <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>comercio. <span class=\"_ _7\"> </span>Para <span class=\"_ _7\"></span>el <span class=\"_ _7\"> </span>c\u00e1lculo <span class=\"_ _7\"></span>del <span class=\"_ _7\"> </span>valor <span class=\"_ _7\"> </span>razonable menos <span class=\"_ _0\"></span>los c<span class=\"_ _0\"></span>ostes de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>venta, <span class=\"_ _1\"></span>no se <span class=\"_ _1\"></span>ha tenido <span class=\"_ _1\"></span>en cuenta <span class=\"_ _1\"></span>el pago <span class=\"_ _1\"></span>contingente de <span class=\"_ _1\"></span>5 millones <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>euros en <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>comprador <span class=\"_ _2\"></span>transmita <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>activo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>tercero <span class=\"_ _2\"></span>dentro <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>a\u00f1o <span class=\"_ _2\"></span>sigui<span class=\"_ _2\"></span>ente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>cierre por un importe superior al acordado, ya que no se<span class=\"_ _0\"></span> estima probable su ocurrencia. Combinaciones de negocios en el ejercicio 2024: d-<span class=\"ff3\"> <span class=\"_ _20\"> </span></span>Prestaciones M\u00e9dicas e Inversiones Chaxa SpA<span class=\"_ _2\"></span><span class=\"ff8\"> </span>Durante el segundo semestre del ejercicio 2024 se procedi\u00f3 a la liquidaci\u00f3n de la sociedad Prestaciones M\u00e9dicas e Inversiones Chaxa SpA. Todos sus activos y pasivos, as\u00ed como su actividad, se trasladaron a la Sociedad Servicios M\u00e9dicos Ambulatorios Atrys Health Chile SpA, por lo que dicha operaci\u00f3n no comport\u00f3 ning\u00fan impacto contable a los Estados Financieros Consolidados de Atrys Health, S.A. y sociedades dependientes al 31 de diciembre de 2024. e-<span class=\"ff3\"> <span class=\"_ _2a\"> </span></span>Atrys Schweiz A.G.<span class=\"ff8\"> </span>Tal como se comenta en la Nota 24, durante el segundo semestre de 2024 se procedi\u00f3 a la disoluci\u00f3n de la sociedad Atrys Schweiz A.G., cuyo negocio estaba clasificado como operaciones interrumpidas desde el 30 de junio de 2023. Dicha sociedad <span class=\"lse\">ca</span>us\u00f3 baja del per\u00edmetro de consolidaci\u00f3n del ejercicio 2024, detallando su impacto contable como resultado de operac<span class=\"_ _0\"></span>iones interrumpidas en la Nota 24.<span class=\"_ _2\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "o <span class=\"_ _3\"></span>pagado <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>puede <span class=\"_ _1\"></span>ser <span class=\"_ _3\"></span>asignado <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ning\u00fan <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>reconoce <span class=\"_ _3\"></span>como <span class=\"_ _1\"></span>Fondo<span class=\"_ _4b\"> </span>de Comercio.  En las combinaciones de negocios, los pasivos asumidos incluyen los pasivos contingentes en la medida en que representen obligaciones presentes que surja<span class=\"_ _0\"></span>n de sucesos pasados y su valor razonable pueda ser medido con fiabilidad.<span class=\"_ _4b\"> </span>Durante los e<span class=\"_ _0\"></span>jercicios 2025 y <span class=\"_ _0\"></span>2024 no ha <span class=\"_ _0\"></span>habido combinaciones de <span class=\"_ _0\"></span>negocio por adquisici\u00f3n <span class=\"_ _0\"></span>de compa\u00f1\u00edas. Combinaciones de negocios en el ejercicio 2025: a-<span class=\"ff3\"> <span class=\"_ _20\"> </span></span>Telmed SpA<span class=\"ff8\"> </span>Durante el segundo semestre del ejercicio 2025 se ha proce<span class=\"_ _0\"></span>dido a la liquidaci\u00f3n de la sociedad Telmed SpA. Todos sus activos y pasivos, as\u00ed como su actividad, se han trasladado a la Sociedad Servicios M\u00e9dicos Ambulatorios Atrys Health Chile SpA, por lo que dicha operaci\u00f3n no ha comportado ning\u00fan impacto contable a los Estados Financieros Consolidados de Atrys Health, S.A. y sociedades dependientes al 31 de diciembre de 2025. b-<span class=\"ffd\"> <span class=\"_ _20\"> </span><span class=\"ffe\">SMA A<span class=\"_ _2\"></span>trys Health Chile Dos SpA<span class=\"ff2\"> </span></span></span>Durante el ejercicio 2025 se ha procedido a la constituci\u00f3n de la sociedad chilena SMA Atrys Health Chile Dos SpA. El 100% del capital social ha sido aportado por la sociedad de<span class=\"_ _0\"></span>l grupo Atrys Health Holding SPA. Esta operaci\u00f3n ha comportado la inclusi\u00f3n de la sociedad SMA Atrys Health Chile Dos SpA en el per\u00edmetro de consolidaci\u00f3n del ejercicio 2025. c-<span class=\"ff3\"> <span class=\"_ _2a\"> </span></span>Operaci\u00f3n de venta de la sociedad Aspy Global Service<span class=\"_ _0\"></span>s, S.A.U.<span class=\"_ _2\"></span><span class=\"ff8\"> </span>Con <span class=\"_ _2\"></span>fecha <span class=\"_ _6\"></span>3 <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>noviembre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2025, <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>Consejo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>Administraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _6\"></span>Dominante aprob\u00f3 <span class=\"_ _6\"></span>aceptar <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>oferta <span class=\"_ _5\"></span>recibida <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>Grupo <span class=\"_ _6\"></span>Ech<span class=\"_ _2\"></span>evarne, <span class=\"_ _6\"></span>S.L. <span class=\"_ _5\"></span>para <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>venta <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>tot<span class=\"_ _2\"></span>alidad <span class=\"_ _6\"></span>del capital social de Aspy Global Service, S.A.U. y sus filiales.  Con fecha 4 de noviembre de 2025, se suscribe contrato de compraventa entre ambas partes por un importe de 145 millones de euros, ajustado por la posici\u00f3n financiera de Aspy Global Services, S.A.U. a la fecha de cierre de la operaci\u00f3n, contemplando adem\u00e1s un pago contingente de 5 millones de euros e<span class=\"_ _0\"></span>n caso de que el comprador transmita el activo a un tercero dentro del a\u00f1o siguiente al cierre por un importe superior al acordado. El cierre de la operaci\u00f3n estaba sujeto a la<span class=\"_ _0\"></span> autorizaci\u00f3n de los organismos reguladores, a la aprobaci\u00f3n por parte de la Junta General de Accionistas de la Sociedad Dominante y a la aprobaci\u00f3n por parte de las entidades financiadoras del vendedor. En este sentido, con fecha 10 de diciembre de 2025, se obtiene la autorizaci\u00f3n de la operaci\u00f3n por parte de la Comisi\u00f3n<span class=\"_ _4b\"> </span>Nacional de los Mercados y la Competencia (<span class=\"_ _0\"></span>CNMC)<span class=\"_ _2\"></span>, mientras que el 19 de diciembre de 2025 la operaci\u00f3n de venta es aprobada por la Junta General Extra<span class=\"_ _0\"></span>ordinaria de la Sociedad Dominante. Tal como <span class=\"_ _0\"></span>se comenta e<span class=\"_ _0\"></span>n la Nota <span class=\"_ _0\"></span>25, con fecha 14 <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e enero <span class=\"_ _0\"></span>de 2026, una <span class=\"_ _0\"></span>vez consumadas todas las cl\u00e1usulas susp<span class=\"_ _2\"></span>ensivas, se eje<span class=\"_ _2\"></span>cuta y formaliza <span class=\"_ _2\"></span>la transmisi\u00f3n <span class=\"_ _2\"></span>del 100% <span class=\"_ _2\"></span>de las <span class=\"_ _2\"></span>acciones de l<span class=\"_ _2\"></span>a sociedad Aspy <span class=\"_ _2\"></span>Global <span class=\"_ _2\"></span>Services, S.A.U. <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>sus <span class=\"_ _2\"></span>filiales <span class=\"_ _2\"></span>a favo<span class=\"_ _2\"></span>r de <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>Echevarne, S<span class=\"_ _2\"></span>.L.<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>por un<span class=\"_ _2\"></span> importe <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>142 <span class=\"_ _6\"></span>mi<span class=\"_ _2\"></span>llones <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>euros. <span class=\"_ _6\"></span>En <span class=\"_ _6\"></span>dich<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>echa <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>producen <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>serie <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>actuaciones <span class=\"_ _6\"></span>entre<span class=\"_ _4b\"> </span>las <span class=\"_ _1c\"> </span>que <span class=\"_ _1c\"> </span>destacan <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>pago <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>la <span class=\"_ _1c\"> </span>operaci\u00f3n, <span class=\"_ _1d\"> </span>la <span class=\"_ _1c\"> </span>dimisi<span class=\"_ _2\"></span>\u00f3n <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>miembros <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>\u00f3rgano <span class=\"_ _1c\"> </span>de administraci\u00f3n, la cancelaci\u00f3n de prendas o la liberaci\u00f3n de gara<span class=\"_ _0\"></span>nt\u00edas El Grupo, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>base a <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>expuesto <span class=\"_ _2\"></span>anteriormente y <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>definici\u00f3n de <span class=\"_ _2\"></span>control <span class=\"_ _2\"></span>indicada en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>NIIF 10, considera que a 31 de diciembre de 2025 no se<span class=\"_ _2\"></span> ha producido <span class=\"ls16\">la</span> p\u00e9rdida <span class=\"_ _2\"></span>de control de Aspy Global Service<span class=\"_ _0\"></span>s, S.A.U. y <span class=\"_ _0\"></span>sociedades <span class=\"_ _0\"></span>dependientes, por lo <span class=\"_ _0\"></span>que no <span class=\"_ _0\"></span>se ha<span class=\"_ _0\"></span> procedido <span class=\"_ _0\"></span>a su <span class=\"_ _0\"></span>baja del per\u00edmetro de<span class=\"_ _0\"></span> consolidaci\u00f3n de<span class=\"_ _0\"></span>l Grupo. <span class=\"_ _0\"></span>No obstante, <span class=\"_ _1\"></span>tal como se detalla <span class=\"_ _1\"></span>en la Nota <span class=\"_ _0\"></span>24 y en <span class=\"_ _0\"></span>base a lo establecido en la NIIF-5, con fecha 31 de octubre se decide c<span class=\"_ _0\"></span>lasificar los activos y pasivos de <span class=\"_ _5\"></span>Aspy <span class=\"_ _5\"></span>Global <span class=\"_ _9\"></span>Services, <span class=\"_ _5\"></span>S.A.U. <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>so<span class=\"_ _2\"></span>ciedades <span class=\"_ _5\"></span>dependientes <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>corrientes <span class=\"_ _9\"></span>mantenidos para <span class=\"_ _23\"> </span>la <span class=\"_ _20\"> </span>venta <span class=\"_ _23\"> </span>y <span class=\"_ _20\"> </span>el <span class=\"_ _23\"> </span>resultado <span class=\"_ _20\"> </span>de <span class=\"_ _23\"> </span>la <span class=\"_ _20\"> </span>cuenta <span class=\"_ _23\"> </span>de <span class=\"_ _20\"> </span>p\u00e9rdidas <span class=\"_ _23\"> </span>y <span class=\"_ _20\"> </span>ganancias <span class=\"_ _23\"> </span>como <span class=\"_ _20\"> </span>actividades interrumpidas, <span class=\"_ _8\"> </span>al <span class=\"_ _8\"> </span>ser <span class=\"_ _4\"> </span>la <span class=\"_ _8\"> </span>fecha <span class=\"_ _8\"> </span>m\u00e1s <span class=\"_ _8\"> </span>pr\u00f3xima <span class=\"_ _4\"> </span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>tom<span class=\"_ _2\"></span>a <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>la <span class=\"_ _4\"> </span>decisi\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>venta<span class=\"_ _2\"></span>, <span class=\"_ _8\"> </span>dejando <span class=\"_ _4\"> </span>de amortizar sus activos desde dicha fecha. Como <span class=\"_ _5\"></span>conse<span class=\"_ _0\"></span>cuencia <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>NIIF <span class=\"_ _6\"></span>5, <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _5\"></span>ha <span class=\"_ _6\"></span>valorado <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _5\"></span>netos <span class=\"_ _6\"></span>de Aspy <span class=\"_ _5\"></span>Global <span class=\"_ _6\"></span>Services, <span class=\"_ _5\"></span>S.A.U. <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>sociedades <span class=\"_ _5\"></span>dependientes <span class=\"_ _5\"></span>al <span class=\"_ _6\"></span>menor <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>entre<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>su <span class=\"_ _6\"></span>importe <span class=\"_ _5\"></span>en libros <span class=\"_ _7\"> </span>y <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>valor <span class=\"_ _7\"> </span>razonable <span class=\"_ _7\"> </span>menos <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>costes <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>venta. <span class=\"_ _7\"> </span>En <span class=\"_ _8\"> </span>base <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>ello<span class=\"_ _2\"></span>, <span class=\"_ _7\"> </span>se <span class=\"_ _8\"> </span>ha <span class=\"_ _7\"> </span>registrado <span class=\"_ _8\"> </span>un deterioro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>Aspy <span class=\"_ _2\"></span>Global <span class=\"_ _6\"></span>Services, <span class=\"_ _6\"></span>S.A.U. <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>45,3 <span class=\"_ _6\"></span>millones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros, siendo <span class=\"_ _7\"></span>asignados <span class=\"_ _7\"></span>en <span class=\"_ _7\"> </span>su <span class=\"_ _7\"> </span>totalidad <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>fondo <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>comercio. <span class=\"_ _7\"> </span>Para <span class=\"_ _7\"></span>el <span class=\"_ _7\"> </span>c\u00e1lculo <span class=\"_ _7\"></span>del <span class=\"_ _7\"> </span>valor <span class=\"_ _7\"> </span>razonable menos <span class=\"_ _0\"></span>los c<span class=\"_ _0\"></span>ostes de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>venta, <span class=\"_ _1\"></span>no se <span class=\"_ _1\"></span>ha tenido <span class=\"_ _1\"></span>en cuenta <span class=\"_ _1\"></span>el pago <span class=\"_ _1\"></span>contingente de <span class=\"_ _1\"></span>5 millones <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>euros en <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>comprador <span class=\"_ _2\"></span>transmita <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>activo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>tercero <span class=\"_ _2\"></span>dentro <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>a\u00f1o <span class=\"_ _2\"></span>sigui<span class=\"_ _2\"></span>ente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>cierre por un importe superior al acordado, ya que no se<span class=\"_ _0\"></span> estima probable su ocurrencia. Combinaciones de negocios en el ejercicio 2024: d-<span class=\"ff3\"> <span class=\"_ _20\"> </span></span>Prestaciones M\u00e9dicas e Inversiones Chaxa SpA<span class=\"_ _2\"></span><span class=\"ff8\"> </span>Durante el segundo semestre del ejercicio 2024 se procedi\u00f3 a la liquidaci\u00f3n de la sociedad Prestaciones M\u00e9dicas e Inversiones Chaxa SpA. Todos sus activos y pasivos, as\u00ed como su actividad, se trasladaron a la Sociedad Servicios M\u00e9dicos Ambulatorios Atrys Health Chile SpA, por lo que dicha operaci\u00f3n no comport\u00f3 ning\u00fan impacto contable a los Estados Financieros Consolidados de Atrys Health, S.A. y sociedades dependientes al 31 de diciembre de 2024. e-<span class=\"ff3\"> <span class=\"_ _2a\"> </span></span>Atrys Schweiz A.G.<span class=\"ff8\"> </span>Tal como se comenta en la Nota 24, durante el segundo semestre de 2024 se procedi\u00f3 a la disoluci\u00f3n de la sociedad Atrys Schweiz A.G., cuyo negocio estaba clasificado como operaciones interrumpidas desde el 30 de junio de 2023. Dicha sociedad <span class=\"lse\">ca</span>us\u00f3 baja del per\u00edmetro de consolidaci\u00f3n del ejercicio 2024, detallando su impacto contable como resultado de operac<span class=\"_ _0\"></span>iones interrumpidas en la Nota 24.<span class=\"_ _2\"></span> <div class=\"c w57 h82 gs15e\"><div class=\"t m0 x1 h2f y65c ff8 fs6 fc0 sc0 ls0 ws0\">Miles de euros </div><div class=\"t m0 x1 h2f y651 ff8 fs6 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w58 h82 gs15f\"><div class=\"t m0 x4e h2f y651 ff8 fs6 fc0 sc0 ls0 ws0\">31/12/2023  </div></div><div class=\"c w59 h82 gs160\"><div class=\"t m0 x30 h2f y651 ff8 fs6 fc0 sc0 ls0 ws0\">Altas  </div></div><div class=\"c w58 h82 gs161\"><div class=\"t m0 x3c h2f y66a ff8 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3c h2f y66b ff8 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3c h2f y65c ff8 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x69 h2f y651 ff8 fs6 fc0 sc0 ls0 ws0\">Traspasos (*) </div></div><div class=\"c w5a h82 gs162\"><div class=\"t m0 xe h2f y651 ff8 fs6 fc0 sc0 ls0 ws0\">Bajas  </div></div><div class=\"c w5b h82 gs163\"><div class=\"t m0 x20 h2f y65c ff8 fs6 fc0 sc0 ls0 ws0\">Diferencias </div><div class=\"t m0 x4e h2f y651 ff8 fs6 fc0 sc0 ls0 ws0\">conversi\u00f3n </div></div><div class=\"c w22 h82 gs164\"><div class=\"t m0 x8d h2f y651 ff8 fs6 fc0 sc0 ls0 ws0\">31/12/2024 </div></div><div class=\"c w57 h7e gs165\"><div class=\"t m0 x1 h2f y651 ff8 fs6 fc0 sc0 ls0 ws0\">Coste: </div></div><div class=\"c w57 h7d gs166\"><div class=\"t m0 x1 h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">Desarrollo </div></div><div class=\"c w58 h7d gs167\"><div class=\"t m0 xf h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">34.775 </div></div><div class=\"c w59 h7d gs168\"><div class=\"t m0 x39 h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">5.669 </div></div><div class=\"c w58 h7d gs169\"><div class=\"t m0 x39 h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">2.869 </div></div><div class=\"c w5a h7d gs16a\"><div class=\"t m0 x52 h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">(11.950) </div></div><div class=\"c w5b h7d gs16b\"><div class=\"t m0 x2c h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">(595) </div></div><div class=\"c w22 h7d gs16c\"><div class=\"t m0 x1f h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">30.768 </div></div><div class=\"c w57 h7d gs16d\"><div class=\"t m0 x1 h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">Propiedad industrial </div></div><div class=\"c w58 h7d gs16e\"><div class=\"t m0 x59 h24 y651 ff2 fs6 fc0 sc0 ls6 ws0\">689<span class=\"ls0\"> </span></div></div><div class=\"c w59 h7d gs16f\"><div class=\"t m0 x57 h24 y651 ff2 fs6 fc0 sc0 ls6 ws0\">18<span class=\"ls0\"> </span></div></div><div class=\"c w58 h7d gs170\"><div class=\"t m0 x3f h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w5a h7d gs171\"><div class=\"t m0 x3f h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w5b h7d gs172\"><div class=\"t m0 x3f h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w22 h7d gs173\"><div class=\"t m0 x39 h24 y651 ff2 fs6 fc0 sc0 ls6 ws0\">707<span class=\"ls0\"> </span></div></div><div class=\"c w57 h7e gs174\"><div class=\"t m0 x1 h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">Marcas </div></div><div class=\"c w58 h7e gs175\"><div class=\"t m0 xf h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">21.652 </div></div><div class=\"c w59 h7e gs176\"><div class=\"t m0 x3f h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w58 h7e gs177\"><div class=\"t m0 x3f h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w5a h7e gs178\"><div class=\"t m0 x3f h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w5b h7e gs179\"><div class=\"t m0 x3f h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w22 h7e gs17a\"><div class=\"t m0 x1f h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">21.652 </div></div><div class=\"c w57 h7f gs17b\"><div class=\"t m0 x1 h24 y650 ff2 fs6 fc0 sc0 ls0 ws0\">Aplicaciones </div><div class=\"t m0 x1 h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">inform\u00e1ticas </div></div><div class=\"c w58 h7f gs17c\"><div class=\"t m0 xf h24 y452 ff2 fs6 fc0 sc0 ls0 ws0\">30.228 </div></div><div class=\"c w59 h7f gs17d\"><div class=\"t m0 x39 h24 y452 ff2 fs6 fc0 sc0 ls6 ws0\">3.<span class=\"ls0\">204 </span></div></div><div class=\"c w58 h7f gs17e\"><div class=\"t m0 x59 h24 y452 ff2 fs6 fc0 sc0 ls6 ws0\">222<span class=\"ls0\"> </span></div></div><div class=\"c w5a h7f gs17f\"><div class=\"t m0 x2c h24 y452 ff2 fs6 fc0 sc0 ls8 ws0\">(2<span class=\"ls7\">55<span class=\"ls0\">) </span></span></div></div><div class=\"c w5b h7f gs180\"><div class=\"t m0 x3b h24 y452 ff2 fs6 fc0 sc0 ls0 ws0\">(7) </div></div><div class=\"c w22 h7f gs181\"><div class=\"t m0 x1f h24 y452 ff2 fs6 fc0 sc0 ls0 ws0\">33.392 </div></div><div class=\"c w57 h7d gs182\"><div class=\"t m0 x1 h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">Carteras de clientes </div></div><div class=\"c w58 h7d gs183\"><div class=\"t m0 xd h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">152.920 </div></div><div class=\"c w59 h7d gs184\"><div class=\"t m0 x3f h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w58 h7d gs185\"><div class=\"t m0 x3f h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w5a h7d gs186\"><div class=\"t m0 x3f h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w5b h7d gs187\"><div class=\"t m0 x10 h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">(68) </div></div><div class=\"c w22 h7d gs188\"><div class=\"t m0 x54 h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">152.852 </div></div><div class=\"c w57 h7d gs189\"><div class=\"t m0 x1 h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">Fondo de comercio </div></div><div class=\"c w58 h7d gs18a\"><div class=\"t m0 xd h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">275.740 </div></div><div class=\"c w59 h7d gs18b\"><div class=\"t m0 x3f h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w58 h7d gs18c\"><div class=\"t m0 x3f h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w5a h7d gs18d\"><div class=\"t m0 x9d h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">(6.299) </div></div><div class=\"c w5b h7d gs18e\"><div class=\"t m0 x9d h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">(2.089) </div></div><div class=\"c w22 h7d gs18f\"><div class=\"t m0 x54 h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">267.3<span class=\"ls6\">52</span> </div></div><div class=\"c w58 h31 gs190\"><div class=\"t m0 xd h2f y5b ff8 fs6 fc0 sc0 ls0 ws0\">516.004 </div></div><div class=\"c w59 h31 gs191\"><div class=\"t m0 x39 h2f y5b ff8 fs6 fc0 sc0 ls0 ws0\">8.8<span class=\"ls6\">91</span> </div></div><div class=\"c w58 h31 gs192\"><div class=\"t m0 x39 h2f y5b ff8 fs6 fc0 sc0 ls0 ws0\">3.091 </div></div><div class=\"c w5a h31 gs193\"><div class=\"t m0 x52 h2f y5b ff8 fs6 fc0 sc0 ls8 ws0\">(1<span class=\"ls0\">8.504) </span></div></div><div class=\"c w5b h31 gs194\"><div class=\"t m0 x9d h2f y5b ff8 fs6 fc0 sc0 ls0 ws0\">(2.7<span class=\"ls6\">59</span>) </div></div><div class=\"c w22 h31 gs195\"><div class=\"t m0 x54 h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">506.723 </div></div><div class=\"c w57 h80 gs196\"><div class=\"t m0 x1 h2f y65c ff8 fs6 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n </div><div class=\"t m0 x1 h2f y651 ff8 fs6 fc0 sc0 ls0 ws0\">Acumulada: </div></div><div class=\"c w57 h7d gs197\"><div class=\"t m0 x1 h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">Desarrollo </div></div><div class=\"c w58 h7d gs198\"><div class=\"t m0 x9d h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">(9.337) </div></div><div class=\"c w59 h7d gs199\"><div class=\"t m0 x9d h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">(2.674) </div></div><div class=\"c w58 h7d gs19a\"><div class=\"t m0 x3f h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w5a h7d gs19b\"><div class=\"t m0 x57 h24 y651 ff2 fs6 fc0 sc0 ls6 ws0\">81<span class=\"ls0\"> </span></div></div><div class=\"c w5b h7d gs19c\"><div class=\"t m0 x59 h24 y651 ff2 fs6 fc0 sc0 ls6 ws0\">138<span class=\"ls0\"> </span></div></div><div class=\"c w22 h7d gs19d\"><div class=\"t m0 x2f h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">(11.792) </div></div><div class=\"c w57 h83 gs19e\"><div class=\"t m0 x1 h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">Propiedad industrial </div></div><div class=\"c w58 h83 gs19f\"><div class=\"t m0 x2c h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">(462) </div></div><div class=\"c w59 h83 gs1a0\"><div class=\"t m0 x10 h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">(33) </div></div><div class=\"c w58 h83 gs1a1\"><div class=\"t m0 x3f h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w5a h83 gs1a2\"><div class=\"t m0 x3f h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w5b h83 gs1a3\"><div class=\"t m0 x3f h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w22 h83 gs1a4\"><div class=\"t m0 x15 h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">(495) </div></div><div class=\"c w57 h3b gs1a5\"><div class=\"t m0 x1 h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">Marcas </div></div><div class=\"c w58 h3b gs1a6\"><div class=\"t m0 x9d h24 y19 ff2 fs6 fc0 sc0 ls0 ws0\">(1.358) </div></div><div class=\"c w59 h3b gs1a7\"><div class=\"t m0 x2c h24 y19 ff2 fs6 fc0 sc0 ls0 ws0\">(392) </div></div><div class=\"c w58 h3b gs1a8\"><div class=\"t m0 x3f h24 y19 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w5a h3b gs1a9\"><div class=\"t m0 x3f h24 y19 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w5b h3b gs1aa\"><div class=\"t m0 x3f h24 y19 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w22 h3b gs1ab\"><div class=\"t m0 x30 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">(1.750) </div></div><div class=\"c w57 h7f gs1ac\"><div class=\"t m0 x1 h24 y65c ff2 fs6 fc0 sc0 ls0 ws0\">Aplicaciones </div><div class=\"t m0 x1 h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">inform\u00e1ticas </div></div><div class=\"c w58 h7f gs1ad\"><div class=\"t m0 x52 h24 y43f ff2 fs6 fc0 sc0 ls0 ws0\">(21.633) </div></div><div class=\"c w59 h7f gs1ae\"><div class=\"t m0 x9d h24 y43f ff2 fs6 fc0 sc0 ls0 ws0\">(2.565) </div></div><div class=\"c w58 h7f gs1af\"><div class=\"t m0 x3f h24 y43f ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w5a h7f gs1b0\"><div class=\"t m0 x59 h24 y43f ff2 fs6 fc0 sc0 ls6 ws0\">178<span class=\"ls0\"> </span></div></div><div class=\"c w5b h7f gs1b1\"><div class=\"t m0 x59 h24 y43f ff2 fs6 fc0 sc0 ls6 ws0\">103<span class=\"ls0\"> </span></div></div><div class=\"c w22 h7f gs1b2\"><div class=\"t m0 x2f h24 y43f ff2 fs6 fc0 sc0 ls0 ws0\">(23.917) </div></div><div class=\"c w57 h7e gs1b3\"><div class=\"t m0 x1 h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">Cartera de clientes </div></div><div class=\"c w58 h7e gs1b4\"><div class=\"t m0 x52 h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">(32.729) </div></div><div class=\"c w59 h7e gs1b5\"><div class=\"t m0 x52 h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">(12.015) </div></div><div class=\"c w58 h7e gs1b6\"><div class=\"t m0 x3f h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w5a h7e gs1b7\"><div class=\"t m0 x3f h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w5b h7e gs1b8\"><div class=\"t m0 x57 h24 y651 ff2 fs6 fc0 sc0 ls6 ws0\">66<span class=\"ls0\"> </span></div></div><div class=\"c w22 h7e gs1b9\"><div class=\"t m0 x2f h24 y651 ff2 fs6 fc0 sc0 ls0 ws0\">(44.678) </div></div><div class=\"c w58 h3b gs1ba\"><div class=\"t m0 x52 h2f y19 ff8 fs6 fc0 sc0 ls0 ws0\">(65.519) </div></div><div class=\"c w59 h3b gs1bb\"><div class=\"t m0 x52 h2f y19 ff8 fs6 fc0 sc0 ls0 ws0\">(17.679) </div></div><div class=\"c w58 h3b gs1bc\"><div class=\"t m0 x3f h2f y19 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w5a h3b gs1bd\"><div class=\"t m0 x59 h2f y19 ff8 fs6 fc0 sc0 ls6 ws0\">259<span class=\"ls0\"> </span></div></div><div class=\"c w5b h3b gs1be\"><div class=\"t m0 x59 h2f y19 ff8 fs6 fc0 sc0 ls6 ws0\">307<span class=\"ls0\"> </span></div></div><div class=\"c w22 h3b gs1bf\"><div class=\"t m0 x2f h2f y1ab ff8 fs6 fc0 sc0 ls0 ws0\">(82.632) </div></div><div class=\"c w57 h7f gs1c0\"><div class=\"t m0 x1 h2f y650 ff8 fs6 fc0 sc0 ls0 ws0\">Inmovilizado Intangible </div><div class=\"t m0 x1 h2f y651 ff8 fs6 fc0 sc0 ls0 ws0\">Neto </div></div><div class=\"c w58 h7f gs1c1\"><div class=\"t m0 xd h24 y43f ff8 fs6 fc0 sc0 ls0 ws0\">450.485<span class=\"ff2\"> </span></div></div><div class=\"c w59 h7f gs1c2\"><div class=\"t m0 x9d h2f y43f ff8 fs6 fc0 sc0 ls0 ws0\">(8.788) </div></div><div class=\"c w58 h7f gs1c3\"><div class=\"t m0 x39 h2f y43f ff8 fs6 fc0 sc0 ls0 ws0\">3.091 </div></div><div class=\"c w5a h7f gs1c4\"><div class=\"t m0 x52 h2f y43f ff8 fs6 fc0 sc0 ls8 ws0\">(1<span class=\"ls0\">8.245) </span></div></div><div class=\"c w5b h7f gs1c5\"><div class=\"t m0 x9d h2f y43f ff8 fs6 fc0 sc0 ls0 ws0\">(2.452) </div></div><div class=\"c w22 h7f gs1c6\"><div class=\"t m0 x54 h2f y663 ff8 fs6 fc0 sc0 ls0 ws0\">424.091 </div></div>Fondos de Comercio El detalle y evoluci\u00f3n de los fondos de comercio recogidos en el inmovilizado intangible a 31 de diciembre de 2025 y a 31 de diciembre de 2024 es el siguiente, en miles de euros: 31/<span class=\"ls6\">12</span>/2025 (*) 31/12/2024  Fondo de comercio CIE 1.104 1.104 Fondo de comercio DRIM 835<span class=\"ls0\"> </span>835<span class=\"ls0\"> </span>Fondo de comercio RLD 10.573 10.573 Fondo de comercio ITH 537<span class=\"ls0\"> </span>537<span class=\"ls0\"> </span>Fondo de comercio ICM - 15.113 Llebalust Patolog\u00eda, S.L. 5.673 5.673<span class=\"_ _4b\"> </span>Institut M\u00e8dic d\u2019Onco<span class=\"ff2\">-Radioter\u00e0pia, S.L.U. </span>8.325 8.325 Teleradiolog\u00eda de Colombia Diagn\u00f3stico Digital Especializado, S.A.S. 3.489 3.364 Global Telemed Systems AG. 18.23<span class=\"_ _0\"></span><span class=\"ls0\">7 </span>18.711 AxisMed Gestao Preventiva de Sa\u00fade S.A. 1.6<span class=\"ls6\">98</span> 1.687 Aspy Global Services, S.A.U. - 116.267 Atrys Portugal S.G.P.S.  7.005 10.005 Genetyca ICM 2.759 2.759 SIMM Molecular, S.L.U. 1.758 1.758 Bienzobas Salud, S.L.U.  64.042 64.042 Initia Oncolog\u00eda, S.L.U. 763<span class=\"ls0\"> </span>763<span class=\"ls0\"> </span>Initia Research, S.L. 478<span class=\"ls0\"> </span>478<span class=\"ls0\"> </span>Telmed SpA 3.<span class=\"ls0\">796 </span>3.932 Prestaciones M\u00e9dicas e Inversiones Chaxa SpA 1.<span class=\"ls0\">376 </span>1.<span class=\"ls0\">426 </span>132.448 267.352 (*) <span class=\"_ _2\"></span>Las <span class=\"_ _6\"></span>variaciones <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>Fondo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Comercio <span class=\"_ _2\"></span>asignado <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>Teleradiologia <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Colombia<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Diagn\u00f3stico <span class=\"_ _2\"></span>Digital <span class=\"_ _6\"></span>Especial<span class=\"_ _0\"></span>izado<span class=\"_ _2\"></span> S.A.S; Glo<span class=\"_ _0\"></span>bal Telem<span class=\"_ _0\"></span>ed Sys<span class=\"_ _0\"></span>tems AG, <span class=\"_ _1\"></span>Axi<span class=\"_ _2\"></span>sMed G<span class=\"_ _0\"></span>estao Pr<span class=\"_ _0\"></span>eventiva <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e Sa\u00fa<span class=\"_ _0\"></span>de S.A.<span class=\"ls2\">, </span>Telmed S<span class=\"_ _1\"></span>pA y Prestacione<span class=\"_ _0\"></span>s M\u00e9di<span class=\"_ _0\"></span>cas e <span class=\"_ _0\"></span>Inversiones<span class=\"_ _1\"></span> Chaxa SpA son debi<span class=\"_ _0\"></span>das a las variacio<span class=\"_ _0\"></span>nes de tipo de cam<span class=\"_ _0\"></span>bio aplicadas a l<span class=\"_ _0\"></span>a valoraci\u00f3n de dic<span class=\"_ _0\"></span>hos fondos de com<span class=\"_ _0\"></span>ercio. <span class=\"_ _2\"></span>Las variacione<span class=\"_ _0\"></span>s en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Fondo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>Comercio <span class=\"_ _2\"></span>asignado <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>Aspy <span class=\"_ _6\"></span>Global <span class=\"_ _2\"></span>Services, <span class=\"_ _2\"></span>S.A.U, <span class=\"_ _6\"></span>corres<span class=\"_ _0\"></span>ponde <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>traspaso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>dicho <span class=\"_ _2\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>comercio como <span class=\"_ _0\"></span>activos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>corrient<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>mantenid<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>para <span class=\"_ _1\"></span>la ven<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>(Nota <span class=\"_ _1\"></span>24), mie<span class=\"_ _0\"></span>ntras <span class=\"_ _1\"></span>que la <span class=\"_ _1\"></span>variaci\u00f3n <span class=\"_ _1\"></span>en el <span class=\"_ _1\"></span>Fondo <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>Comerci<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>ICM y <span class=\"_ _1\"></span>el as<span class=\"_ _0\"></span>ignado a Atrys Portug<span class=\"_ _0\"></span>al S.G.P.S. c<span class=\"_ _0\"></span>orresponde al<span class=\"_ _0\"></span> deterioro real<span class=\"_ _0\"></span>izado en el e<span class=\"_ _0\"></span>jercicio 202<span class=\"_ _0\"></span>5. El <span class=\"_ _9\"></span>Consejo <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Administraci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>Sociedad <span class=\"_ _7\"></span>Dominante, <span class=\"_ _7\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _7\"> </span>vista <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _7\"> </span>evoluci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>los negocios <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>sociedades <span class=\"_ _5\"></span>CIE <span class=\"_ _5\"></span>Telemedicine <span class=\"_ _5\"></span>S.L. <span class=\"_ _5\"></span>(\u201cCIE\u201d), <span class=\"_ _5\"></span>DRIM <span class=\"_ _5\"></span>Medical <span class=\"_ _5\"></span>S.L. <span class=\"_ _5\"></span>(\u201cDRIM\u201d), Real <span class=\"_ _7\"></span>Life <span class=\"_ _7\"> </span>Data <span class=\"_ _7\"> </span>S.L. <span class=\"_ _7\"> </span>(\u201cR<span class=\"_ _2\"></span>LD\u201d) <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span>International <span class=\"_ _7\"> </span>Tel<span class=\"_ _2\"></span>emedicine <span class=\"_ _9\"></span>Hospital,<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>S.L. <span class=\"_ _7\"> </span>(\u201cITH\u201d) <span class=\"_ _7\"> </span>y<span class=\"_ _6\"></span><span class=\"ff2\"> <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>las<span class=\"_ _2\"></span> </span>expectativas <span class=\"_ _2\"></span>futuras <span class=\"_ _6\"></span>recogidas <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>citado <span class=\"_ _6\"></span>plan <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>negocio <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo, <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>determinado <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>el<span class=\"_ _2\"></span> valor actualizado de los f<span class=\"_ _2\"></span>lujos de efectivo estimados <span class=\"_ _2\"></span>en cada caso, son superiores al valor <span class=\"_ _2\"></span>neto contable <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>uno <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>fondos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>comercio <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>dic<span class=\"_ _2\"></span>iembre <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>raz\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>cual<span class=\"_ _2\"></span> no <span class=\"_ _6\"></span>considera <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>existan <span class=\"_ _6\"></span>indicios <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>deterioro <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>procede <span class=\"_ _6\"></span>efectuar <span class=\"_ _6\"></span>ning\u00fan <span class=\"_ _6\"></span>ajuste <span class=\"_ _6\"></span>valorativo durante el ejercicio 2025.  Del <span class=\"_ _1\"></span>an\u00e1lisis de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>los flujos <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>efectivo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>UGE de <span class=\"_ _1\"></span>ICM rea<span class=\"_ _0\"></span>lizado <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>31.12.2025, se <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>etectado una reducci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>negocio <span class=\"_ _2\"></span>a partir <span class=\"_ _2\"></span>del segundo <span class=\"_ _2\"></span>semestre <span class=\"_ _2\"></span>de 2025, <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>que se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>deteriorado la <span class=\"_ _5\"></span>totalidad <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>intangibles <span class=\"_ _5\"></span>asoc<span class=\"_ _0\"></span>iados <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>dicha <span class=\"_ _6\"></span>U<span class=\"_ _2\"></span>GE, <span class=\"_ _5\"></span>comportando <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>deterioro <span class=\"_ _5\"></span>del fondo de <span class=\"_ _0\"></span>comercio por <span class=\"_ _1\"></span>im<span class=\"_ _2\"></span>porte de <span class=\"_ _0\"></span>15.113 miles <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>uros y <span class=\"_ _0\"></span>de marcas <span class=\"_ _1\"></span>por importe de 297 miles de <span class=\"_ _1\"></span>euros, <span class=\"_ _1\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>impact<span class=\"_ _2\"></span>ado <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la cuenta <span class=\"_ _3\"></span>de re<span class=\"_ _0\"></span>sultados <span class=\"_ _1\"></span>del ejercicio <span class=\"_ _3\"></span>2025. <span class=\"_ _0\"></span>La <span class=\"_ _1\"></span>cartera <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>clientes se encontraba totalmente amortizada a fecha de cierre del ejercicio. La<span class=\"ls0\">s p\u00e9rdidas por deterioro del valor correspondientes al fondo de c<span class=\"_ _0\"></span>omercio no son reversibles. </span>Fondos de Comercio de Consolidaci\u00f3n Se <span class=\"_ _2\"></span>generan <span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _6\"></span>Llebalust <span class=\"_ _6\"></span>Patolog\u00eda, <span class=\"_ _2\"></span>S.L.U. <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _2\"></span>2018, de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>sociedades <span class=\"_ _9\"></span><span class=\"ff9\">Institut <span class=\"_ _5\"></span>M\u00e8dic <span class=\"_ _5\"></span>d\u2019Onco</span>-Radioter\u00e0pia, <span class=\"_ _5\"></span>S.L.U. <span class=\"_ _9\"></span>y <span class=\"_ _5\"></span>Teleradiolog\u00eda <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>Colombia Diagn\u00f3stico <span class=\"_ _1e\"> </span>Digital  Especializa<span class=\"_ _0\"></span>do,  S.A.S. <span class=\"_ _24\"> </span>en  el  ejercicio <span class=\"_ _24\"> </span>2019,  de <span class=\"_ _1e\"> </span>las  sociedade<span class=\"_ _0\"></span>s  Global Telemed Systems <span class=\"_ _0\"></span>AG y AxisMed Ge<span class=\"_ _0\"></span>stao Preventiva de <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>a\u00fade S.A. en el <span class=\"_ _0\"></span>ejercicio 2020, <span class=\"_ _0\"></span>de las sociedades <span class=\"_ _7\"> </span>Atrys <span class=\"_ _8\"> </span>Portug<span class=\"_ _2\"></span>al <span class=\"_ _8\"> </span>S.G.P.S., <span class=\"_ _8\"> </span>Aspy <span class=\"_ _8\"> </span>Global <span class=\"_ _8\"> </span>S<span class=\"_ _2\"></span>ervices, <span class=\"_ _7\"> </span>S.A.U.,<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>Genetyca <span class=\"_ _8\"> </span>ICM <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>el ejercicio <span class=\"_ _9\"></span>2021, <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _9\"></span>sociedades <span class=\"_ _7\"></span>SIMM <span class=\"_ _9\"></span>Molecular, <span class=\"_ _9\"></span>S.L.U.<span class=\"_ _2\"></span>, <span class=\"_ _9\"></span>Bien<span class=\"_ _2\"></span>zobas <span class=\"_ _9\"></span>Salud, <span class=\"_ _7\"> </span>S.L.U., <span class=\"_ _7\"></span>Initia Oncolog\u00eda, <span class=\"_ _2\"></span>S.L.U., <span class=\"_ _2\"></span>Initia <span class=\"_ _2\"></span>Research, S<span class=\"_ _2\"></span>.L. <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>Telmed <span class=\"_ _2\"></span>SpA<span class=\"_ _2\"></span><span class=\"ls1c\">  </span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2022, <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>sociedad Prestaciones M\u00e9dicas e Inversiones Chaxa SpA en el eje<span class=\"_ _0\"></span>rcicio 2023. De  acuerdo <span class=\"_ _1c\"> </span>con <span class=\"_ _1c\"> </span>las <span class=\"_ _1c\"> </span>estimaciones  y <span class=\"_ _1c\"> </span>las  proyecciones <span class=\"_ _1c\"> </span>de  las<span class=\"_ _2\"></span> <span class=\"_ _1c\"> </span>que  disp<span class=\"_ _2\"></span>one  el <span class=\"_ _1c\"> </span>Consejo <span class=\"_ _1c\"> </span>de Administraci\u00f3n <span class=\"_ _20\"> </span>de <span class=\"_ _27\"> </span>la <span class=\"_ _27\"> </span>Sociedad <span class=\"_ _20\"> </span>Dominante, <span class=\"_ _27\"> </span>excepto <span class=\"_ _27\"> </span>por <span class=\"_ _27\"> </span>los <span class=\"_ _20\"> </span>dete<span class=\"_ _2\"></span>rioros <span class=\"_ _20\"> </span>registrados <span class=\"_ _27\"> </span>las previsiones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>flujos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>caja <span class=\"_ _2\"></span>atribuibles <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>estas <span class=\"_ _2\"></span>unidades <span class=\"_ _2\"></span>generadoras <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>efectivo <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>que se <span class=\"_ _0\"></span>encuentra <span class=\"_ _1\"></span>asignado cada <span class=\"_ _1\"></span>fondo de <span class=\"_ _0\"></span>comercio, <span class=\"_ _1\"></span>permiten recuperar <span class=\"_ _1\"></span>el valor <span class=\"_ _1\"></span>neto registrado <span class=\"_ _1\"></span>a 31 de diciembre de 2025.<span class=\"_ _4b\"> </span>Del <span class=\"_ _2\"></span>an\u00e1lisis <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>UGE <span class=\"_ _2\"></span>Atry<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>Portugal <span class=\"_ _2\"></span>realizado <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>31.12.2025, <span class=\"_ _6\"></span>mediante la <span class=\"_ _5\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _9\"></span>diferentes <span class=\"_ _5\"></span>rangos <span class=\"_ _9\"></span>razonables <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _9\"></span>tasas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>des<span class=\"_ _2\"></span>cuento <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _5\"></span>tasas <span class=\"_ _5\"></span>de<span class=\"_ _2\"></span> crecimiento <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>perpetuidad <span class=\"_ _1\"></span>consideradas, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>ha <span class=\"_ _0\"></span>estimado <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>3.000 <span class=\"_ _1\"></span>mi<span class=\"_ _2\"></span>les de euros en el ejercicio 2025. De acuerdo con la NIC 36, el Grupo ha registrado el deterioro de valor de la UGE en la cuenta de <span class=\"_ _0\"></span>resultados <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>el e<span class=\"_ _0\"></span>jercicio, reduc<span class=\"_ _0\"></span>iendo el <span class=\"_ _1\"></span>valor del fondo <span class=\"_ _1\"></span>de comercio <span class=\"_ _0\"></span>asignado <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>misma, <span class=\"_ _0\"></span>por importe <span class=\"_ _1\"></span>de 3.000 <span class=\"_ _1\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>euros. <span class=\"_ _0\"></span>Las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>por deterioro <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>v<span class=\"_ _2\"></span>alor <span class=\"_ _1\"></span>corres<span class=\"_ _2\"></span>pondientes <span class=\"_ _1\"></span>al fondo de comercio no son reversibles. Del <span class=\"_ _4\"> </span>an\u00e1lisis <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>deterioro <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>v<span class=\"_ _2\"></span>alor <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>UGE <span class=\"_ _24\"> </span>IMOR <span class=\"_ _4\"> </span>realizado <span class=\"_ _24\"> </span>a <span class=\"_ _4\"> </span>31.12.2024, <span class=\"_ _24\"> </span>mediante <span class=\"_ _4\"> </span>la aplicaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>diferentes <span class=\"_ _4\"> </span>rangos <span class=\"_ _8\"> </span>razonables <span class=\"_ _8\"> </span>en <span class=\"_ _4\"> </span>las <span class=\"_ _8\"> </span>tasas <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>descuento <span class=\"_ _4\"> </span>y <span class=\"_ _8\"> </span>en <span class=\"_ _4\"> </span>las <span class=\"_ _8\"> </span>tasas <span class=\"_ _4\"> </span>de<span class=\"_ _2\"></span> crecimiento <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>perpetuidad <span class=\"_ _5\"></span>considera<span class=\"_ _0\"></span>das, <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>estim\u00f3 <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>743 <span class=\"_ _5\"></span>miles <span class=\"_ _5\"></span>de euros <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2024. <span class=\"_ _1\"></span>Del <span class=\"_ _0\"></span>an\u00e1lisis <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>UGE <span class=\"_ _1\"></span>Atrys <span class=\"_ _1\"></span>Portugal <span class=\"_ _1\"></span>realizado a <span class=\"_ _24\"> </span>31.12.2024,  mediante <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>aplic<span class=\"_ _2\"></span>aci\u00f3n <span class=\"_ _24\"> </span>de  los <span class=\"_ _24\"> </span>diferentes <span class=\"_ _1e\"> </span>rangos <span class=\"_ _24\"> </span>r<span class=\"_ _2\"></span>azonables <span class=\"_ _24\"> </span>en  las <span class=\"_ _24\"> </span>tasas <span class=\"_ _1e\"> </span>de descuento y en las <span class=\"_ _2\"></span>tasas de crecimiento <span class=\"_ _2\"></span>a perpetuidad con<span class=\"_ _2\"></span>sideradas, se esti<span class=\"_ _2\"></span>m\u00f3 un deterioro por importe de 5.556 miles de euros en el ejercicio 2024. De acuerdo <span class=\"_ _6\"></span>con la <span class=\"_ _6\"></span>NIC 36, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>registr\u00f3 <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>UGE\u2019s <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la cuenta <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>resultados <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>ejer<span class=\"_ _0\"></span>cicio, <span class=\"_ _5\"></span>reduciendo <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>omercio <span class=\"_ _5\"></span>asignado <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>las mismas, <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>im<span class=\"_ _2\"></span>porte <span class=\"_ _6\"></span>agregado <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>6.299 <span class=\"_ _5\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros. <span class=\"_ _5\"></span>Las <span class=\"_ _5\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>valo<span class=\"_ _2\"></span>r correspondientes al fondo de comercio no son reversibles. Tal <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>comenta <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>Nota <span class=\"_ _1\"></span>24,<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Grupo <span class=\"_ _0\"></span>Atrys <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>decidido <span class=\"_ _0\"></span>vender <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>negocio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Aspy Globa<span class=\"_ _0\"></span>l Services, <span class=\"_ _6\"></span>S<span class=\"_ _2\"></span>.A.U. <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>sociedades <span class=\"_ _5\"></span>dependiente<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>octubre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2025, <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>los activos  de <span class=\"_ _24\"> </span>dicha  unidad  generadora  de<span class=\"_ _0\"></span>  efectivo  ha<span class=\"_ _0\"></span>n  sido  rec<span class=\"_ _0\"></span>lasificados  como  a<span class=\"_ _0\"></span>ctivos  no corrientes <span class=\"_ _3\"></span>mantenidos <span class=\"_ _3\"></span>para <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>venta <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>dicha <span class=\"_ _1\"></span>fecha <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>posteriormente <span class=\"_ _3\"></span>sometido<span class=\"_ _2\"></span>s <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>test <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>deterioro,<span class=\"_ _2\"></span> arrojando un deterioro del fondo de comercio por importe de 45,3 millones de euros. Los fondos de comercio de consolidaci\u00f3n inc<span class=\"_ _0\"></span>luyen una parte variable a satisfacer por el Grupo de <span class=\"_ _2\"></span>acuerdo <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>contratos <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>compraventa <span class=\"_ _6\"></span>firmados <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _6\"></span>Real Life <span class=\"_ _24\"> </span>Data, <span class=\"_ _24\"> </span>S.L.  en <span class=\"_ _24\"> </span>el <span class=\"_ _1e\"> </span>ejercicio <span class=\"_ _24\"> </span>2019,  de <span class=\"_ _24\"> </span>las <span class=\"_ _24\"> </span>so<span class=\"_ _2\"></span>ciedades <span class=\"_ _24\"> </span>Instituto  de <span class=\"_ _24\"> </span>Estudi<span class=\"_ _2\"></span>os <span class=\"_ _24\"> </span>Celulares <span class=\"_ _1e\"> </span>y Moleculares <span class=\"_ _3\"></span>I.C.M., <span class=\"_ _3\"></span>S<span class=\"_ _2\"></span>.A., <span class=\"_ _3\"></span>Global <span class=\"_ _3\"></span>Telemed <span class=\"_ _3\"></span>S<span class=\"_ _2\"></span>ystems <span class=\"_ _3\"></span>AG <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>AxisMed <span class=\"_ _3\"></span>Gestao <span class=\"_ _1\"></span>Preventiva <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Sa\u00fad<span class=\"_ _2\"></span>e S.A. <span class=\"_ _9\"></span>en <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>ejercicio <span class=\"_ _7\"></span>2020, <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>socied<span class=\"_ _2\"></span>ad <span class=\"_ _9\"></span>Atrys <span class=\"_ _8\"> </span>Schweiz <span class=\"_ _9\"></span>AG <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>ejercicio <span class=\"_ _7\"> </span>2021, <span class=\"_ _7\"> </span>y <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las sociedades <span class=\"_ _6\"></span>Significant <span class=\"_ _5\"></span>Impact <span class=\"_ _6\"></span>Systems, <span class=\"_ _5\"></span>S.L.U., <span class=\"_ _6\"></span>SIMM <span class=\"_ _6\"></span>Molecula<span class=\"_ _2\"></span>r, <span class=\"_ _6\"></span>S<span class=\"_ _2\"></span>.L.U. <span class=\"_ _6\"></span>e <span class=\"_ _5\"></span>Initia <span class=\"_ _6\"></span>Oncolog\u00eda, S.L.U. e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio 2022, <span class=\"_ _1\"></span>que corresponde <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>importe proba<span class=\"_ _0\"></span>ble a<span class=\"_ _0\"></span> pagar <span class=\"_ _1\"></span>actualizado a <span class=\"_ _1\"></span>un<span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>tasa de descuento del 5%.  En aplicaci\u00f3n de la NIC 38, el Fondo de Comercio <span class=\"_ _24\"> </span>no  se <span class=\"_ _24\"> </span>amortiza, <span class=\"_ _24\"> </span>habi\u00e9ndose  efectuado <span class=\"_ _24\"> </span>el correspondiente <span class=\"_ _3\"></span>test <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>cada <span class=\"_ _3\"></span>un<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>UGEs <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>pr<span class=\"_ _2\"></span>oyecciones <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>flujos previstas, sin que de los mismos se hayan derivado ajustes en la medici\u00f3n (ver metodolog\u00eda en la Nota 3.b), excepto en 2024 para el caso de <span class=\"_ _2\"></span>IMOR y Atrys Portugal, S.G.P.S. y en 2025 para el caso de ICM y Atrys Portugal.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-569": {
   "value": "En las combinaciones de negocios, los pasivos asumidos incluyen los pasivos contingentes en la medida en que representen obligaciones presentes que surja<span class=\"_ _0\"></span>n de sucesos pasados y su valor razonable pueda ser medido con fiabilidad.<span class=\"_ _4b\"> </span>No <span class=\"_ _2\"></span>existen <span class=\"_ _2\"></span>compromisos <span class=\"_ _2\"></span>firmes <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>compra <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>venta <span class=\"_ _2\"></span>respecto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>elementos <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>inmovilizado intangible <span class=\"_ _1e\"> </span>que <span class=\"_ _1e\"> </span>est\u00e9n <span class=\"_ _1e\"> </span>vigentes  a <span class=\"_ _24\"> </span>la  fecha <span class=\"_ _24\"> </span>de  elaboraci\u00f3n <span class=\"_ _24\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>las  pre<span class=\"_ _0\"></span>sentes  cue<span class=\"_ _0\"></span>ntas  anuales consolidadas<span class=\"_ _4b\"> </span>No <span class=\"_ _6\"></span>existen <span class=\"_ _5\"></span>compromisos <span class=\"_ _6\"></span>firmes <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>compra <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>venta, <span class=\"_ _6\"></span>adicional<span class=\"_ _2\"></span>es <span class=\"_ _6\"></span>respecto <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>elementos <span class=\"_ _5\"></span>del inmovilizado <span class=\"_ _9\"></span>material <span class=\"_ _7\"> </span>que <span class=\"_ _9\"></span>est\u00e9n <span class=\"_ _7\"> </span>vigentes <span class=\"_ _7\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _7\"> </span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>ap<span class=\"_ _2\"></span>robaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"> </span>presentes <span class=\"_ _9\"></span>estados financieros consolidados.<span class=\"_ _4b\"> </span>La actualizaci\u00f3n <span class=\"_ _2\"></span>por el <span class=\"_ _2\"></span>pago <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>pasivos contingen<span class=\"_ _2\"></span>tes supu<span class=\"_ _2\"></span><span class=\"ls14\">so</span> <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>gasto por <span class=\"_ _2\"></span>importe de <span class=\"_ _2\"></span>14 <span class=\"_ _2\"></span>miles de <span class=\"_ _5\"></span>euros <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>2024 <span class=\"_ _5\"></span>(Ve<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>Nota16.d), <span class=\"_ _6\"></span>no<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>quedando <span class=\"_ _6\"></span>ninguna <span class=\"_ _5\"></span>provisi\u00f3n <span class=\"_ _5\"></span>registrada <span class=\"_ _5\"></span>por este concepto al 31 de diciembre de 2025.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-556": {
   "value": "En las combinaciones de negocios, los pasivos asumidos incluyen los pasivos contingentes en la medida en que representen obligaciones presentes que surja<span class=\"_ _0\"></span>n de sucesos pasados y su valor razonable pueda ser medido con fiabilidad.<span class=\"_ _4b\"> </span>La actualizaci\u00f3n <span class=\"_ _2\"></span>por el <span class=\"_ _2\"></span>pago <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>pasivos contingen<span class=\"_ _2\"></span>tes supu<span class=\"_ _2\"></span><span class=\"ls14\">so</span> <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>gasto por <span class=\"_ _2\"></span>importe de <span class=\"_ _2\"></span>14 <span class=\"_ _2\"></span>miles de <span class=\"_ _5\"></span>euros <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>2024 <span class=\"_ _5\"></span>(Ve<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>Nota16.d), <span class=\"_ _6\"></span>no<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>quedando <span class=\"_ _6\"></span>ninguna <span class=\"_ _5\"></span>provisi\u00f3n <span class=\"_ _5\"></span>registrada <span class=\"_ _5\"></span>por este concepto al 31 de diciembre de 2025.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "NOTA 5. INMOVILIZADO INTANGIBLE El <span class=\"_ _1\"></span>detalle y <span class=\"_ _1\"></span>movimiento <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>inmovilizado intangible <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>lo larg<span class=\"_ _4b\"> </span>o <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _1\"></span>2<span class=\"_ _2\"></span>025 <span class=\"_ _1\"></span>es el <span class=\"_ _1\"></span>siguiente: Miles de euros 31/12/2024  Altas  Traspasos (*) Bajas (**) Diferencias conversi\u00f3n 31/12/2025 Coste: Desarrollo 30.768 3.264 (36) (16.483) (289) 17.224 Propiedad industrial 707<span class=\"ls0\"> </span>1 (194) (3) - 511<span class=\"ls0\"> </span>Marcas 21.652 - (16.095) (632) - 4.925 Aplicaciones inform\u00e1ticas 33.392 2.<span class=\"ls0\">761 </span>(2<span class=\"ls0\">1.074) </span>(1.568) (<span class=\"ls6\">11</span>2) 13.399 Carteras de clientes 152.852 - (54.813) (2.761) (42) 95.236 Fondo de comercio 267.352 - (116.267) (18.113) (524) 132.448 506.723 6.026 (208.479) (39.560) (967) 263.743 Amortizaci\u00f3n Acumulada: Desarrollo (11.792) (2.466) 3 2.969 (78) (11.364) Propiedad industrial (495) (30) 193<span class=\"ls0\"> </span>3 - (329) Marcas (1.750) (392) - 335<span class=\"ls0\"> </span>- (1.807) Aplicaciones inform\u00e1ticas (23.917) (2.912) 16.212 887<span class=\"ls0\"> </span>(14) (9.744) Cartera de clientes (44.678) (11.075) 20.573 2.761 (6) (3<span class=\"ls0\">2.425) </span>(82.632) (16.875) 36.981 6.955 (98) (5<span class=\"ls0\">5.669) </span>Inmovilizado Intangible Neto 424.091<span class=\"ff2\"> </span>(1<span class=\"ls0\">0.849) </span>(171.498) (32.605) (1.065) 2<span class=\"ls6\">08</span>.074 (*) <span class=\"_ _35\"> </span>Los <span class=\"_ _1\"></span>traspasos <span class=\"_ _1\"></span>corresponden <span class=\"_ _3\"></span>p<span class=\"_ _2\"></span>r\u00e1ctic<span class=\"_ _0\"></span>amente <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>totalidad <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>inmovilizado <span class=\"_ _1\"></span>intangible <span class=\"_ _1\"></span>correspon<span class=\"_ _0\"></span>diente <span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l <span class=\"_ _1\"></span>subgrupo <span class=\"ff8\">Asp<span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>Global <span class=\"_ _1\"></span>Services, </span>S.A.U. y socied<span class=\"_ _0\"></span>ades dependi<span class=\"_ _0\"></span>entes<span class=\"ff2\"> que ha sido clasifica<span class=\"_ _0\"></span>do como acti<span class=\"_ _0\"></span>vos no corrien<span class=\"_ _0\"></span>tes mantenidos <span class=\"_ _0\"></span>para la venta (<span class=\"_ _1\"></span>Ver Nota 24).  </span>(**)    <span class=\"_ _2\"></span>Las bajas de fondos de comercio, marcas y carteras de clientes<span class=\"_ _0\"></span> corresponden principalm<span class=\"_ _0\"></span>ente al deterioro realiz<span class=\"_ _0\"></span>ado en <span class=\"_ _6\"></span>el ejercicio 2025 en la UGE <span class=\"ff8\">ICM</span> y <span class=\"_ _0\"></span>de Atrys Por<span class=\"_ _0\"></span>tugal por un <span class=\"_ _0\"></span>importe de 1<span class=\"_ _0\"></span>5.410 miles d<span class=\"_ _0\"></span>e euros y <span class=\"_ _0\"></span>3.000 miles d<span class=\"_ _0\"></span>e euros respe<span class=\"_ _0\"></span>ctivamente.<span class=\"_ _4b\"> </span> El <span class=\"_ _1\"></span>detalle y <span class=\"_ _1\"></span>movimiento <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>inmovilizado intangible <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>lo largo <span class=\"_ _1\"></span>del ejercicio <span class=\"_ _1\"></span>2024 es <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>sigui<span class=\"_ _2\"></span>ente: Miles de euros 31/12/2023  Altas  Traspasos (*) Bajas  Diferencias conversi\u00f3n 31/12/2024 Coste: Desarrollo 34.775 5.669 2.869 (11.950) (595) 30.768 Propiedad industrial 689<span class=\"ls0\"> </span>18<span class=\"ls0\"> </span>- - - 707<span class=\"ls0\"> </span>Marcas 21.652 - - - - 21.652 Aplicaciones inform\u00e1ticas 30.228 3.<span class=\"ls0\">204 </span>222<span class=\"ls0\"> </span>(2<span class=\"ls7\">55<span class=\"ls0\">) </span></span>(7) 33.392 Carteras de clientes 152.920 - - - (68) 152.852 Fondo de comercio 275.740 - - (6.299) (2.089) 267.3<span class=\"ls6\">52</span> 516.004 8.8<span class=\"ls6\">91</span> 3.091 (1<span class=\"ls0\">8.504) </span>(2.7<span class=\"ls6\">59</span>) 506.723 Amortizaci\u00f3n Acumulada: Desarrollo (9.337) (2.674) - 81<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>(11.792) Propiedad industrial (462) (33) - - - (495) Marcas (1.358) (392) - - - (1.750) Aplicaciones inform\u00e1ticas (21.633) (2.565) - 178<span class=\"ls0\"> </span>103<span class=\"ls0\"> </span>(23.917) Cartera de clientes (32.729) (12.015) - - 66<span class=\"ls0\"> </span>(44.678) (65.519) (17.679) - 259<span class=\"ls0\"> </span>307<span class=\"ls0\"> </span>(82.632) Inmovilizado Intangible Neto 450.485<span class=\"ff2\"> </span>(8.788) 3.091 (1<span class=\"ls0\">8.245) </span>(2.452) 424.091 (*) <span class=\"_ _35\"> </span>Los <span class=\"_ _6\"></span>traspasos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>desarrollo<span class=\"_ _4b\"> </span> <span class=\"_ _6\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2.869 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>eu<span class=\"_ _2\"></span>ros <span class=\"_ _6\"></span>corresponden <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>tit<span class=\"_ _0\"></span>ularidad <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>t<span class=\"_ _0\"></span>odos <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>derechos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>explotaci\u00f3n recibidos en e<span class=\"_ _0\"></span>l proceso <span class=\"_ _0\"></span>de liquidaci\u00f3<span class=\"_ _0\"></span>n de las e<span class=\"_ _0\"></span>ntidades Bio<span class=\"_ _0\"></span>nam Biotech A<span class=\"_ _0\"></span>IE y T<span class=\"_ _0\"></span>hot Biotech AI<span class=\"_ _1\"></span>E<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>en relaci<span class=\"_ _0\"></span>\u00f3n a los <span class=\"_ _0\"></span>proyectos q<span class=\"_ _0\"></span>ue hab\u00edan sido desarrollad<span class=\"_ _0\"></span>os por cue<span class=\"_ _0\"></span>nta de amba<span class=\"_ _0\"></span>s sociedades en <span class=\"_ _0\"></span>ejercicios anteri<span class=\"_ _0\"></span>ores. Desarrollo<span class=\"_ _4b\"> </span>El de<span class=\"_ _0\"></span>talle <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>proyecto de <span class=\"_ _1\"></span>los costes activa<span class=\"_ _0\"></span>dos como <span class=\"_ _0\"></span>\u201cDesarrollo\u201d <span class=\"_ _1\"></span>dur<span class=\"_ _2\"></span>ante <span class=\"ff2\">los e<span class=\"_ _0\"></span>jercicios <span class=\"_ _1\"></span>2025<span class=\"_ _2\"></span> y </span>2024, as\u00ed como los acumulados hasta el 31 de diciembre de 2025 y el 31 de diciembre de 2024 son los siguientes, en miles de euros: Miles de euros 31/12/2024 Altas Bajas Traspasos y diferencias de conversi\u00f3n 31/12/2025 Proyecto glioblastom<span class=\"_ _0\"></span>as 3.919 - (3.919) - - Proyecto en c\u00e1ncer de mam<span class=\"_ _0\"></span>a 3.773 75<span class=\"ls0\"> </span>(3.848) - - Programa linfomas 2.145 - - - 2.145 Modelos avanzados de <span class=\"_ _0\"></span>diagn\u00f3stico personal - 1 1.504 - - - 1.504 Prototipo sistema experto <span class=\"_ _0\"></span>de tratamiento 3.806 - - - 3.806 Radio proliq 968 60<span class=\"ls0\"> </span>(1.028) - - COVIG-3 529 - (529) - - BLI<span class=\"ls0\">-O </span>1.067 150 (1.217) - - ONCLIQ 980 100 (1.080) - - Tolsen-Radiosen 743 - - - 743 Emir-Cancer de Pulm\u00f3n 708 150 (858) - - Eublam 692 200 (892) - - Graphari 274 50<span class=\"ls0\"> </span>- - 324 Stragen-<span class=\"ls18\">IO</span> 95<span class=\"ls0\"> </span>400 - - 495 Blimfopred 357 170 - - 527 Syntarch <span class=\"ff9\">\u2013</span> Smart Data 203 50<span class=\"ls0\"> </span>- - 253 Brecise 450 450 - - 900 Neurorescate - 100 - - 100 Proyecto Infinium 283 - - - 283 Proyecto Carehab 651 150 (801) - - Desarrollo AxisMed 1.325 11<span class=\"ls0\"> </span>(40) 8 1.304 Desarrollo ITMS 4.261 7<span class=\"ls7\">30</span> (1.38<span class=\"ls6\">4)</span> (333) 3.<span class=\"ls7\">27<span class=\"ls0\">4 </span></span>De<span class=\"ls0\">sarrollo Bienzobas </span>647 418 (887) - 1<span class=\"ls7\">78</span> Desarrollo BBDD 1.388 - - - 1.388 Total 30.768 3.264 (<span class=\"ls7\">16</span>.<span class=\"ls7\">483<span class=\"_ _2\"></span></span>) (325) 17.224 Miles de euros 31/12/2023 Altas Bajas Traspasos y diferencias de conversi\u00f3n 31/12/2024 Proyecto glioblastom<span class=\"_ _0\"></span>as 3.919 - - - 3.919 Proyecto en c\u00e1ncer de mam<span class=\"_ _0\"></span>a 3.667 106 - - 3.773 Programa linfomas 2.145 - - - 2.145 Modelos avanzados de <span class=\"_ _0\"></span>diagn\u00f3stico personal - 1 1.504 - - - 1.504 Modelos avanzados de <span class=\"_ _0\"></span>diagn\u00f3stico personal - 2 6.075 - (6.075) - - Prototipo sistema experto <span class=\"_ _0\"></span>de tratamiento 3.806 - - - 3.806 Predictores de respuesta f<span class=\"_ _0\"></span>rente a radio e inmunoterapia (pulm\u00f3n) 1.196 - (1.752) 556 - Radio proliq 842 126 - - 968 COVIG-3 529 - - - 529 BLI<span class=\"ls0\">-O </span>314 153 - 600 1.067 ONCLIQ 271 120 - 589 980 PrediApt 288 - (288) - - Alarc\u00e1n (Alarminas) 818 202 (1.988) 968 - Tolsen-Radiosen 587 - - 156 743 Emir-Cancer de Pulm\u00f3n 566 142 - - 708 Eublam 407 285 - - 692 Dipcan 781 463 (1.244) - - Graphari 163 111 - - 274 Stragen-<span class=\"ls18\">IO</span> - 95<span class=\"ls0\"> </span>- - 95<span class=\"ls0\"> </span>Blimfopred - 357 - - 357 Syntarch <span class=\"ff9\">\u2013</span> Smart Data - 203 - - 203 Brecise - 450 - - 450 Proyecto Infinium 283 - - - 283 Proyecto Daplia 475 - (475) - - Proyecto Carehab 384 267 - - 651 Proyecto DARTIA - - - - - Desarrollo AxisMed 1.725 10<span class=\"ls0\"> </span>(113) (297) 1.325 Desarrollo ITMS 2.363  2.211 (15) (298) 4.261 De<span class=\"ls0\">sarrollo Bienzobas </span>279 368 - - 647 Desarrollo BBDD 1.388  - - - 1.388<span class=\"_ _4b\"> </span>Total 34.775 5.669 (11.950) 2.274 30.768 Las <span class=\"_ _1\"></span>bajas de <span class=\"_ _1\"></span>desarrollo por <span class=\"_ _1\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>16.483 miles <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>euros<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>en el <span class=\"_ _1\"></span>ejercicio 2025 <span class=\"_ _1\"></span>(11.950 miles de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _2\"></span>2024) <span class=\"_ _2\"></span>corresponden <span class=\"_ _6\"></span>principalmente <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>proyectos <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>desarrollo <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>h<span class=\"_ _2\"></span>an sido <span class=\"_ _3\"></span>dados <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>baja <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>existir <span class=\"_ _1\"></span>dudas <span class=\"_ _3\"></span>razonables <span class=\"_ _1\"></span>acerca <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>\u00e9xito <span class=\"_ _1\"></span>t\u00e9cnico <span class=\"_ _3\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>renta<span class=\"_ _2\"></span>bilidad <span class=\"_ _3\"></span>econ\u00f3mico-<span class=\"_ _4b\"> </span>comercial <span class=\"_ _1f\"> </span>de <span class=\"_ _2a\"> </span>dichos <span class=\"_ _1f\"> </span>proyectos, <span class=\"_ _2a\"> </span>concretamente <span class=\"_ _1f\"> </span>en <span class=\"_ _2a\"> </span>lo <span class=\"_ _1f\"> </span>que <span class=\"_ _2a\"> </span>se <span class=\"_ _2a\"> </span>refiere <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>los <span class=\"_ _2a\"> </span>proyectos \u201cGlioblastomas\u201d, <span class=\"_ _24\"> </span>\u201cCOVIG<span class=\"ff2\">-</span>3\u201d,  \u201cC\u00e1<span class=\"_ _0\"></span>ncer <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>mama\u201d, <span class=\"_ _24\"> </span>\u201cBL<span class=\"_ _2\"></span>I<span class=\"ff2\">-</span>O\u201d, <span class=\"_ _24\"> </span>\u201cONCL<span class=\"_ _2\"></span>IQ\u201d, <span class=\"_ _24\"> </span>\u201cRadio <span class=\"_ _24\"> </span>proliq\u201d,<span class=\"_ _2\"></span> \u201cEmir<span class=\"ff2\">-</span>Cancer <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>pulm\u00f3n\u201d, <span class=\"_ _4\"> </span>\u201cEublam\u201d <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>\u201cCarehab\u201d <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _24\"> </span>2<span class=\"ff2\">025 <span class=\"_ _24\"> </span>y <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>los <span class=\"_ _24\"> </span>proyectos </span>\u201cModelos Avanzados\u201d, \u201c<span class=\"_ _2\"></span>Predictores de respuesta <span class=\"_ _2\"></span>frente a r<span class=\"_ _2\"></span>adio e inmunoterapia\u201d, <span class=\"_ _2\"></span>\u201cPrediApt\u201d, \u201cAlarc\u00e1n\u201d, \u201cDipcan\u201d, y <span class=\"_ _2\"></span>\u201cDaplia\u201d <span class=\"_ _2\"></span>en el <span class=\"_ _2\"></span>ejercicio 2024. A <span class=\"_ _2\"></span>pesar de <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>en alguno <span class=\"_ _2\"></span>de los <span class=\"_ _2\"></span>citados proyectos <span class=\"_ _1\"></span>se han <span class=\"_ _1\"></span>obtenido re<span class=\"_ _0\"></span>sultados <span class=\"_ _1\"></span>interesantes, las <span class=\"_ _1\"></span>circunstancias y <span class=\"_ _1\"></span>evoluci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>los mismos durante <span class=\"_ _3\"></span>dichos <span class=\"_ _1\"></span>eje<span class=\"_ _2\"></span>rcicios, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _3\"></span>como, <span class=\"_ _0\"></span>entre <span class=\"_ _3\"></span>otros a<span class=\"_ _0\"></span>spectos, <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>apa<span class=\"_ _2\"></span>rici\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>des<span class=\"_ _2\"></span>arrollos <span class=\"_ _3\"></span>alternativos<span class=\"_ _2\"></span> ha puesto de manifiesto <span class=\"_ _2\"></span>dificultades para entrar en <span class=\"_ _2\"></span>la fase comercial, por lo <span class=\"_ _2\"></span>que se ha decidido<span class=\"_ _2\"></span> dar <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>baja <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>citados <span class=\"_ _2\"></span>proyectos. <span class=\"_ _2\"></span>Dicha <span class=\"_ _6\"></span>decisi\u00f3n <span class=\"_ _2\"></span>propuesta <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>direcci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>departamento de <span class=\"_ _2\"></span>I+D y po<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>la direcci\u00f3n<span class=\"_ _2\"></span> financiera <span class=\"_ _2\"></span>ha sido <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>espaldada por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>consejo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>administraci\u00f3n. <span class=\"_ _2\"></span>Esto ha <span class=\"_ _2\"></span>supuesto <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inm<span class=\"_ _2\"></span>ovilizado <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>11.503 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>cuenta <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>resultados del <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _4\"> </span>2025 <span class=\"_ _24\"> </span>(11.8<span class=\"_ _2\"></span>22 <span class=\"_ _4\"> </span>miles <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>euros <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>resultados <span class=\"_ _4\"> </span>del <span class=\"_ _24\"> </span>ejercicio <span class=\"_ _4\"> </span>2024). Derivado <span class=\"_ _0\"></span>de ello, se <span class=\"_ _0\"></span>han traspasa<span class=\"_ _0\"></span>do a re<span class=\"_ _0\"></span>sultado todas las <span class=\"_ _0\"></span>subvenciones <span class=\"_ _0\"></span>relacionadas con <span class=\"_ _0\"></span>dichos proyectos, <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>agregado <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>1.002 <span class=\"_ _2\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>(5.182 <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>les de euros en el ejercicio 2024). (Ver nota 14). El importe total del deterioro de proyectos de desarrollo en el ejerc<span class=\"_ _0\"></span>icio 2025 ha sido de 13.514 miles de euros (11.869 miles de euros en el ejercicio 2024). En <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Nota <span class=\"_ _2\"></span>3.b) <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>detallan <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>criterios <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valoraci\u00f3n <span class=\"_ _6\"></span>empleados por <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>registro y  cumplimiento  de  las <span class=\"_ _24\"> </span>condiciones  para  la  capitalizaci\u00f3n  del  desarrollo,  as\u00ed  como  de  la<span class=\"_ _1\"></span> viabilidad y rentabilidad econ\u00f3mica futura de los mismos. En cuanto a los <span class=\"_ _2\"></span>proyectos activados a 31 de <span class=\"_ _2\"></span>diciembre de 2025, la mayor\u00eda de los <span class=\"_ _2\"></span>proyectos se encuentran <span class=\"_ _2\"></span>todav\u00eda <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>fase <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>desarrollo, <span class=\"_ _2\"></span>sin <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>hayan <span class=\"_ _2\"></span>producido <span class=\"_ _6\"></span>desviaciones <span class=\"_ _2\"></span>relevantes, ni en el <span class=\"_ _2\"></span>cumplimiento de <span class=\"_ _2\"></span>los diferentes hit<span class=\"_ _2\"></span>os, ni e<span class=\"_ _2\"></span>n las inversiones<span class=\"_ _2\"></span> p<span class=\"_ _2\"></span>resupuestadas, continuado su inversi\u00f3n en el ejercicio 2026. Proyecto \u201cTolsen<span class=\"ff2\">-</span>Radiosen\u201d<span class=\"ff2\"> </span>Durante <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>ejercicio <span class=\"_ _9\"></span>2024, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _5\"></span>Dominant<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>lleg\u00f3 <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>un <span class=\"_ _5\"></span>acuerdo <span class=\"_ _5\"></span>co<span class=\"_ _2\"></span>n <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Agrupaci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>e Inter\u00e9s <span class=\"_ _6\"></span>Econ\u00f3mico <span class=\"_ _5\"></span>Morfeo <span class=\"_ _6\"></span>Biotech <span class=\"_ _5\"></span>AI<span class=\"_ _0\"></span>E, <span class=\"_ _5\"></span>especializada <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>desarrollo <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>proyectos <span class=\"_ _6\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>I<span class=\"_ _0\"></span>+D, para desarrollar por cue<span class=\"_ _0\"></span>nta de esta \u00faltima el proyecto \u201cTolsen<span class=\"ff2\">-</span>Radiosen\u201d medi<span class=\"ff2\">ante un contrato </span>de <span class=\"_ _6\"></span>prestaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>s<span class=\"_ _2\"></span>ervicios, <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>establece <span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Mor<span class=\"_ _2\"></span>feo <span class=\"_ _6\"></span>Biotech <span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>IE <span class=\"_ _2\"></span>es <span class=\"_ _6\"></span>p<span class=\"_ _2\"></span>ropietaria <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>todos <span class=\"_ _6\"></span>los derechos <span class=\"_ _1\"></span>del desarr<span class=\"_ _0\"></span>ollo realiz<span class=\"_ _0\"></span>ado. <span class=\"_ _1\"></span>En aplicaci\u00f3n <span class=\"_ _1\"></span>del contra<span class=\"_ _0\"></span>to <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>presta<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>servicios firmado entre <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>partes, <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>S<span class=\"_ _2\"></span>ociedad <span class=\"_ _4\"> </span>Dominante <span class=\"_ _4\"> </span>ha <span class=\"_ _4\"> </span>factur<span class=\"_ _2\"></span>ado <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>Morfeo <span class=\"_ _4\"> </span>Biot<span class=\"_ _2\"></span>ech <span class=\"_ _4\"> </span>AIE, <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>precio <span class=\"_ _4\"> </span>de<span class=\"_ _2\"></span> mercado, <span class=\"_ _1\"></span>los costes <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span>sarrollo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>este <span class=\"_ _1\"></span>proyecto en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>incurrido <span class=\"_ _1\"></span>durante los <span class=\"_ _1\"></span>ejercicios 2025 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>2024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>importe<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>175 <span class=\"_ _6\"></span>mi<span class=\"_ _2\"></span>les <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>y<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>290 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>respectivamente. <span class=\"_ _6\"></span>(Nota 18.2). El detalle <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>proyecto d<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>total de <span class=\"_ _2\"></span>costes <span class=\"_ _2\"></span>activados <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>\u201cDesarrollo\u201d en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>inmovilizado <span class=\"_ _2\"></span>intangible, <span class=\"_ _2\"></span>la amortizaci\u00f3n <span class=\"_ _2\"></span>acumul<span class=\"_ _6\"></span><span class=\"ff2\">ada <span class=\"_ _2\"></span>total por <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>royecto, la <span class=\"_ _2\"></span>fecha </span>de inicio <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>prevista de <span class=\"_ _6\"></span>fin de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>proyectos, <span class=\"_ _2\"></span>as\u00ed <span class=\"_ _2\"></span>como la <span class=\"_ _2\"></span>financiaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>entidades <span class=\"_ _2\"></span>p\u00fablicas v\u00ed<span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>pr\u00e9stamos y/o <span class=\"_ _2\"></span>subvenciones <span class=\"_ _2\"></span>asignadas <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>cada proy<span class=\"_ _2\"></span>ecto <span class=\"_ _2\"></span>a 3<span class=\"_ _2\"></span>1 de diciembre de 2025 es la siguiente:  Detalle Proyecto Des<span class=\"_ _2\"></span>arrollo I+D 31-dic 31 dic 2025 31 dic 2025 Fecha  Financiaci\u00f3n  Ejercicio 2025<span class=\"_ _2\"></span> Amort. Fecha Estimada Pr\u00e9stamos I+D<span class=\"_ _2\"></span> Financiaci\u00f3n cifras en EUR  Activado   Acum.   <span class=\"ls1a\">VNC </span>  Inicio   Fin   Pendiente Amort. <span class=\"_ _2\"></span>  Subvenci\u00f3n I+D <span class=\"_ _2\"></span> Total  17.224.138 (11.364.022)  5.860.117  6.105.031  302.623 Proyecto Glioblastomas<span class=\"_ _2\"></span>  -  - - 2007 2023  209.010  - Proyecto en c\u00e1ncer de <span class=\"_ _2\"></span>mama  - - - 2007 2025  152.327 - Programa Linfomas<span class=\"_ _2\"></span>  2.144.908 (2.144.908) - 2008 2019 - - Modelos avanzados<span class=\"_ _2\"></span> de diagn\u00f3s<span class=\"_ _2\"></span>tico personal   1.504.000 (1.504.000) - 2009 2023 1.733.561  15.314 Prototipo Sistema <span class=\"_ _2\"></span>Experto de tratamiento<span class=\"_ _2\"></span>  3.805.807 (3.805.807) - 2010 2020   32.236  - Predictores de res<span class=\"_ _2\"></span>puesta frente a radio e<span class=\"_ _2\"></span> inmunoterapia (pulm\u00f3n)<span class=\"_ _2\"></span> - -  - 2019 2024 430.166 - Radio proliq - - - 2017 2025  182.200 - COVIG3 - -  - 2020 2022  187.318 - BLI-O - -  - 2020 2025  384.967 - ONCLIQ - - - 2020 2025  301.576 - PrediApt - -  - 2020 2024  120.296  - Alarc\u00e1n -  -  - 2020 2024  520.655 - Tolsen Radiose<span class=\"_ _2\"></span>n  742.778 - 742.778 2021 2026  231.009  82.243 Emir Cancer de Pulm\u00f3n<span class=\"_ _2\"></span> -  - - 2021 2025 - - Eublam - - - 2022 2026 -  - Graphari  323.829 - 323.829 2022 2026  99.611 13.914 Stragen-<span class=\"ls1b\">IO<span class=\"_ _2\"></span></span> 495.400 - 495.400 2024 2027 562.759 43.021 Blimfopred 526.650 - 526.650 2024 2027 358.089 - Syntarch <span class=\"ff9\">\u2013</span> Smart Da<span class=\"_ _2\"></span>ta 253.400 - 253.400 2024 2026 -  - Brecise 900.000 - 900.000 2024 2027 -   148.131 Neurorescate<span class=\"_ _2\"></span> 100.000 - 100.000 2025 2028 - - Proyecto Infinium<span class=\"_ _2\"></span>  282.667 (282.667)  - 2019 2021 -  - Proyecto Daplia -  - - 2019 2024  99.597  - Proyecto Carehab<span class=\"_ _2\"></span>  - - 2022 2025 - - Desarrollo Axismed<span class=\"_ _2\"></span>  1.304.228 (1.179.787)  124.441 2005 2024 - - Desarrollo ITMS <span class=\"_ _2\"></span> 3.274.128 (1.058.853) 2.215.275 2019 2023 - - Desarrollo Bienzobas<span class=\"_ _2\"></span> 178.343 - 178.343 2023 2025 499.652 - Desarrollo BBDD<span class=\"_ _2\"></span>  1.388.000 (1.388.000)  - 2021 2024 - - El <span class=\"_ _9\"></span>detalle <span class=\"_ _7\"> </span>por <span class=\"_ _7\"> </span>proyecto <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>total <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>costes <span class=\"_ _9\"></span>activados <span class=\"_ _7\"> </span>como <span class=\"_ _7\"></span>\u201cDesarrollo\u201d <span class=\"_ _7\"> </span>en <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>inmovilizado<span class=\"_ _2\"></span> intangible, la amortizaci\u00f3n acumulada total <span class=\"_ _2\"></span>por proyecto, la <span class=\"_ _2\"></span>fecha de inicio y <span class=\"_ _2\"></span>la prevista de fin de <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>proyectos, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>financiaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>entidades <span class=\"_ _3\"></span>p\u00fablicas <span class=\"_ _1\"></span>v\u00eda <span class=\"_ _1\"></span>pr\u00e9stamos <span class=\"_ _1\"></span>y/o <span class=\"_ _1\"></span>subvenciones asignadas a cada proyecto a 31 de diciembre de 2024 es la siguiente: Fondos de Comercio El detalle y evoluci\u00f3n de los fondos de comercio recogidos en el inmovilizado intangible a 31 de diciembre de 2025 y a 31 de diciembre de 2024 es el siguiente, en miles de euros: 31/<span class=\"ls6\">12</span>/2025 (*) 31/12/2024  Fondo de comercio CIE 1.104 1.104 Fondo de comercio DRIM 835<span class=\"ls0\"> </span>835<span class=\"ls0\"> </span>Fondo de comercio RLD 10.573 10.573 Fondo de comercio ITH 537<span class=\"ls0\"> </span>537<span class=\"ls0\"> </span>Fondo de comercio ICM - 15.113 Llebalust Patolog\u00eda, S.L. 5.673 5.673<span class=\"_ _4b\"> </span> Detalle Proyecto Des<span class=\"_ _2\"></span>arrollo I+D 31-dic 31 dic 2024 31 dic 2024 Fecha  Financiaci\u00f3n  Ejercicio 2024<span class=\"_ _2\"></span> Amort. Fech<span class=\"_ _4b\"> </span>a Estimad<span class=\"_ _4b\"> </span>a Pr\u00e9stamos I+D<span class=\"_ _2\"></span> Financiaci\u00f3n cifras en EUR  Activado   Acum.   <span class=\"ls1a\">VNC </span> Inici<span class=\"_ _4b\"> </span>o   Fin   Pendiente Amort.   Subvenci\u00f3n I+D  Total 30.768.03<span class=\"_ _4b\"> </span>0 (11.792.21<span class=\"_ _4b\"> </span>0) 18.975.82<span class=\"_ _4b\"> </span>1  6.898.177  1.491.847 Proyecto Glioblastomas<span class=\"_ _2\"></span>  3.919.661 (1.565.864<span class=\"_ _4b\"> </span>)  2.353.797 2007 2023  457.248  246.489 Proyecto en c\u00e1ncer de <span class=\"_ _2\"></span>mama  3.773.275 - 3.773.275 2007 2025  280.108  352.935 Programa Linfomas<span class=\"_ _2\"></span>  2.144.908 (2.144.908<span class=\"_ _4b\"> </span>) - 2008 2019 - - Modelos avanzados<span class=\"_ _2\"></span> de diagn\u00f3stico pe<span class=\"_ _2\"></span>rsonal   1.504.000 (1.504.000<span class=\"_ _4b\"> </span>) - 2009 2023  2.419.794  115.603 Prototipo Sistema <span class=\"_ _2\"></span>Experto de tratamiento<span class=\"_ _2\"></span>  3.805.807 (3.365.867<span class=\"_ _4b\"> </span>) 439.940 2010 2020  55.856  90.030 Predictores de res<span class=\"_ _2\"></span>puesta frente a radio e<span class=\"_ _2\"></span> inmunoterapia (pulm\u00f3n) - -  - 2019 2024  517.789 - Radio proliq 968.330 -  968.330 2017 2025  190.160  76.479 COVIG3  528.957  (211.583)  317.374 2020 2022  213.526  108.475 BLI-O  1.066.691 -  1.066.691 2020 2025  402.855  164.101 ONCLIQ 979.604 - 979.604 2020 2025  316.043  132.318 PrediApt - -  - 2020 2024  126.713  - Alarc\u00e1n -  -  - 2020 2024  589.576 - Tolsen Radiose<span class=\"_ _2\"></span>n  742.778 - 742.778 2021 2026  220.008  82.243 Emir Cancer de Pulm\u00f3n<span class=\"_ _2\"></span>  708.203  -  708.203 2021 2026 - - Eublam  692.008 - 692.008 2022 2026 -  - Dipcan  -  - - 2022 2024 -  - Graphari  273.829 - 273.829 2022 2025  99.611 13.914 Stragen-<span class=\"ls1b\">IO</span> 95.400 - 95.400 2024 2027 562.759 43.021 Blimfopred 356.650 - 356.650 2024 2027 - - Syntarch <span class=\"ff9\">\u2013</span> Smart Data<span class=\"_ _2\"></span> 203.400 - 203.400 2024 2025 -  - Brecise 450.000 - 450.000 2024 2027 -  - Proyecto Infinium<span class=\"_ _2\"></span>  282.667 (282.667)  - 2019 2021 -  - Proyecto Daplia -  - - 2019 2024  246.478  - Proyecto Carehab  650.500 - 650.500 2022 2025 -  66.239 Desarrollo Axismed<span class=\"_ _2\"></span>  1.324.859 (883.859)  441.000 2005 2024 - - Desarrollo ITMS <span class=\"_ _2\"></span>  4.261.162 (445.462) 3.815.701 2019 2023 - - Desarrollo Bienzobas<span class=\"_ _2\"></span> 647.342 - 647.342 2023 2025 199.652 - Desarrollo BBDD<span class=\"_ _2\"></span>  1.388.000 (1.388.000<span class=\"_ _4b\"> </span>)  - 2021 2024 - - Institut M\u00e8dic d\u2019Onco<span class=\"ff2\">-Radioter\u00e0pia, S.L.U. </span>8.325 8.325 Teleradiolog\u00eda de Colombia Diagn\u00f3stico Digital Especializado, S.A.S. 3.489 3.364 Global Telemed Systems AG. 18.23<span class=\"_ _0\"></span><span class=\"ls0\">7 </span>18.711 AxisMed Gestao Preventiva de Sa\u00fade S.A. 1.6<span class=\"ls6\">98</span> 1.687 Aspy Global Services, S.A.U. - 116.267 Atrys Portugal S.G.P.S.  7.005 10.005 Genetyca ICM 2.759 2.759 SIMM Molecular, S.L.U. 1.758 1.758 Bienzobas Salud, S.L.U.  64.042 64.042 Initia Oncolog\u00eda, S.L.U. 763<span class=\"ls0\"> </span>763<span class=\"ls0\"> </span>Initia Research, S.L. 478<span class=\"ls0\"> </span>478<span class=\"ls0\"> </span>Telmed SpA 3.<span class=\"ls0\">796 </span>3.932 Prestaciones M\u00e9dicas e Inversiones Chaxa SpA 1.<span class=\"ls0\">376 </span>1.<span class=\"ls0\">426 </span>132.448 267.352 (*) <span class=\"_ _2\"></span>Las <span class=\"_ _6\"></span>variaciones <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>Fondo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Comercio <span class=\"_ _2\"></span>asignado <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>Teleradiologia <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Colombia<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Diagn\u00f3stico <span class=\"_ _2\"></span>Digital <span class=\"_ _6\"></span>Especial<span class=\"_ _0\"></span>izado<span class=\"_ _2\"></span> S.A.S; Glo<span class=\"_ _0\"></span>bal Telem<span class=\"_ _0\"></span>ed Sys<span class=\"_ _0\"></span>tems AG, <span class=\"_ _1\"></span>Axi<span class=\"_ _2\"></span>sMed G<span class=\"_ _0\"></span>estao Pr<span class=\"_ _0\"></span>eventiva <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e Sa\u00fa<span class=\"_ _0\"></span>de S.A.<span class=\"ls2\">, </span>Telmed S<span class=\"_ _1\"></span>pA y Prestacione<span class=\"_ _0\"></span>s M\u00e9di<span class=\"_ _0\"></span>cas e <span class=\"_ _0\"></span>Inversiones<span class=\"_ _1\"></span> Chaxa SpA son debi<span class=\"_ _0\"></span>das a las variacio<span class=\"_ _0\"></span>nes de tipo de cam<span class=\"_ _0\"></span>bio aplicadas a l<span class=\"_ _0\"></span>a valoraci\u00f3n de dic<span class=\"_ _0\"></span>hos fondos de com<span class=\"_ _0\"></span>ercio. <span class=\"_ _2\"></span>Las variacione<span class=\"_ _0\"></span>s en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Fondo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>Comercio <span class=\"_ _2\"></span>asignado <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>Aspy <span class=\"_ _6\"></span>Global <span class=\"_ _2\"></span>Services, <span class=\"_ _2\"></span>S.A.U, <span class=\"_ _6\"></span>corres<span class=\"_ _0\"></span>ponde <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>traspaso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>dicho <span class=\"_ _2\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>comercio como <span class=\"_ _0\"></span>activos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>corrient<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>mantenid<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>para <span class=\"_ _1\"></span>la ven<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>(Nota <span class=\"_ _1\"></span>24), mie<span class=\"_ _0\"></span>ntras <span class=\"_ _1\"></span>que la <span class=\"_ _1\"></span>variaci\u00f3n <span class=\"_ _1\"></span>en el <span class=\"_ _1\"></span>Fondo <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>Comerci<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>ICM y <span class=\"_ _1\"></span>el as<span class=\"_ _0\"></span>ignado a Atrys Portug<span class=\"_ _0\"></span>al S.G.P.S. c<span class=\"_ _0\"></span>orresponde al<span class=\"_ _0\"></span> deterioro real<span class=\"_ _0\"></span>izado en el e<span class=\"_ _0\"></span>jercicio 202<span class=\"_ _0\"></span>5. El <span class=\"_ _9\"></span>Consejo <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Administraci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>Sociedad <span class=\"_ _7\"></span>Dominante, <span class=\"_ _7\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _7\"> </span>vista <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _7\"> </span>evoluci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>los negocios <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>sociedades <span class=\"_ _5\"></span>CIE <span class=\"_ _5\"></span>Telemedicine <span class=\"_ _5\"></span>S.L. <span class=\"_ _5\"></span>(\u201cCIE\u201d), <span class=\"_ _5\"></span>DRIM <span class=\"_ _5\"></span>Medical <span class=\"_ _5\"></span>S.L. <span class=\"_ _5\"></span>(\u201cDRIM\u201d), Real <span class=\"_ _7\"></span>Life <span class=\"_ _7\"> </span>Data <span class=\"_ _7\"> </span>S.L. <span class=\"_ _7\"> </span>(\u201cR<span class=\"_ _2\"></span>LD\u201d) <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span>International <span class=\"_ _7\"> </span>Tel<span class=\"_ _2\"></span>emedicine <span class=\"_ _9\"></span>Hospital,<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>S.L. <span class=\"_ _7\"> </span>(\u201cITH\u201d) <span class=\"_ _7\"> </span>y<span class=\"_ _6\"></span><span class=\"ff2\"> <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>las<span class=\"_ _2\"></span> </span>expectativas <span class=\"_ _2\"></span>futuras <span class=\"_ _6\"></span>recogidas <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>citado <span class=\"_ _6\"></span>plan <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>negocio <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo, <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>determinado <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>el<span class=\"_ _2\"></span> valor actualizado de los f<span class=\"_ _2\"></span>lujos de efectivo estimados <span class=\"_ _2\"></span>en cada caso, son superiores al valor <span class=\"_ _2\"></span>neto contable <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>uno <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>fondos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>comercio <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>dic<span class=\"_ _2\"></span>iembre <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>raz\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>cual<span class=\"_ _2\"></span> no <span class=\"_ _6\"></span>considera <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>existan <span class=\"_ _6\"></span>indicios <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>deterioro <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>procede <span class=\"_ _6\"></span>efectuar <span class=\"_ _6\"></span>ning\u00fan <span class=\"_ _6\"></span>ajuste <span class=\"_ _6\"></span>valorativo durante el ejercicio 2025.  Del <span class=\"_ _1\"></span>an\u00e1lisis de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>los flujos <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>efectivo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>UGE de <span class=\"_ _1\"></span>ICM rea<span class=\"_ _0\"></span>lizado <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>31.12.2025, se <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>etectado una reducci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>negocio <span class=\"_ _2\"></span>a partir <span class=\"_ _2\"></span>del segundo <span class=\"_ _2\"></span>semestre <span class=\"_ _2\"></span>de 2025, <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>que se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>deteriorado la <span class=\"_ _5\"></span>totalidad <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>intangibles <span class=\"_ _5\"></span>asoc<span class=\"_ _0\"></span>iados <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>dicha <span class=\"_ _6\"></span>U<span class=\"_ _2\"></span>GE, <span class=\"_ _5\"></span>comportando <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>deterioro <span class=\"_ _5\"></span>del fondo de <span class=\"_ _0\"></span>comercio por <span class=\"_ _1\"></span>im<span class=\"_ _2\"></span>porte de <span class=\"_ _0\"></span>15.113 miles <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>uros y <span class=\"_ _0\"></span>de marcas <span class=\"_ _1\"></span>por importe de 297 miles de <span class=\"_ _1\"></span>euros, <span class=\"_ _1\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>impact<span class=\"_ _2\"></span>ado <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la cuenta <span class=\"_ _3\"></span>de re<span class=\"_ _0\"></span>sultados <span class=\"_ _1\"></span>del ejercicio <span class=\"_ _3\"></span>2025. <span class=\"_ _0\"></span>La <span class=\"_ _1\"></span>cartera <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>clientes se encontraba totalmente amortizada a fecha de cierre del ejercicio. La<span class=\"ls0\">s p\u00e9rdidas por deterioro del valor correspondientes al fondo de c<span class=\"_ _0\"></span>omercio no son reversibles. </span>Fondos de Comercio de Consolidaci\u00f3n Se <span class=\"_ _2\"></span>generan <span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _6\"></span>Llebalust <span class=\"_ _6\"></span>Patolog\u00eda, <span class=\"_ _2\"></span>S.L.U. <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _2\"></span>2018, de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>sociedades <span class=\"_ _9\"></span><span class=\"ff9\">Institut <span class=\"_ _5\"></span>M\u00e8dic <span class=\"_ _5\"></span>d\u2019Onco</span>-Radioter\u00e0pia, <span class=\"_ _5\"></span>S.L.U. <span class=\"_ _9\"></span>y <span class=\"_ _5\"></span>Teleradiolog\u00eda <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>Colombia Diagn\u00f3stico <span class=\"_ _1e\"> </span>Digital  Especializa<span class=\"_ _0\"></span>do,  S.A.S. <span class=\"_ _24\"> </span>en  el  ejercicio <span class=\"_ _24\"> </span>2019,  de <span class=\"_ _1e\"> </span>las  sociedade<span class=\"_ _0\"></span>s  Global Telemed Systems <span class=\"_ _0\"></span>AG y AxisMed Ge<span class=\"_ _0\"></span>stao Preventiva de <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>a\u00fade S.A. en el <span class=\"_ _0\"></span>ejercicio 2020, <span class=\"_ _0\"></span>de las sociedades <span class=\"_ _7\"> </span>Atrys <span class=\"_ _8\"> </span>Portug<span class=\"_ _2\"></span>al <span class=\"_ _8\"> </span>S.G.P.S., <span class=\"_ _8\"> </span>Aspy <span class=\"_ _8\"> </span>Global <span class=\"_ _8\"> </span>S<span class=\"_ _2\"></span>ervices, <span class=\"_ _7\"> </span>S.A.U.,<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>Genetyca <span class=\"_ _8\"> </span>ICM <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>el ejercicio <span class=\"_ _9\"></span>2021, <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _9\"></span>sociedades <span class=\"_ _7\"></span>SIMM <span class=\"_ _9\"></span>Molecular, <span class=\"_ _9\"></span>S.L.U.<span class=\"_ _2\"></span>, <span class=\"_ _9\"></span>Bien<span class=\"_ _2\"></span>zobas <span class=\"_ _9\"></span>Salud, <span class=\"_ _7\"> </span>S.L.U., <span class=\"_ _7\"></span>Initia Oncolog\u00eda, <span class=\"_ _2\"></span>S.L.U., <span class=\"_ _2\"></span>Initia <span class=\"_ _2\"></span>Research, S<span class=\"_ _2\"></span>.L. <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>Telmed <span class=\"_ _2\"></span>SpA<span class=\"_ _2\"></span><span class=\"ls1c\">  </span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2022, <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>sociedad Prestaciones M\u00e9dicas e Inversiones Chaxa SpA en el eje<span class=\"_ _0\"></span>rcicio 2023. De  acuerdo <span class=\"_ _1c\"> </span>con <span class=\"_ _1c\"> </span>las <span class=\"_ _1c\"> </span>estimaciones  y <span class=\"_ _1c\"> </span>las  proyecciones <span class=\"_ _1c\"> </span>de  las<span class=\"_ _2\"></span> <span class=\"_ _1c\"> </span>que  disp<span class=\"_ _2\"></span>one  el <span class=\"_ _1c\"> </span>Consejo <span class=\"_ _1c\"> </span>de Administraci\u00f3n <span class=\"_ _20\"> </span>de <span class=\"_ _27\"> </span>la <span class=\"_ _27\"> </span>Sociedad <span class=\"_ _20\"> </span>Dominante, <span class=\"_ _27\"> </span>excepto <span class=\"_ _27\"> </span>por <span class=\"_ _27\"> </span>los <span class=\"_ _20\"> </span>dete<span class=\"_ _2\"></span>rioros <span class=\"_ _20\"> </span>registrados <span class=\"_ _27\"> </span>las previsiones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>flujos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>caja <span class=\"_ _2\"></span>atribuibles <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>estas <span class=\"_ _2\"></span>unidades <span class=\"_ _2\"></span>generadoras <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>efectivo <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>que se <span class=\"_ _0\"></span>encuentra <span class=\"_ _1\"></span>asignado cada <span class=\"_ _1\"></span>fondo de <span class=\"_ _0\"></span>comercio, <span class=\"_ _1\"></span>permiten recuperar <span class=\"_ _1\"></span>el valor <span class=\"_ _1\"></span>neto registrado <span class=\"_ _1\"></span>a 31 de diciembre de 2025.<span class=\"_ _4b\"> </span>  Del <span class=\"_ _2\"></span>an\u00e1lisis <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>UGE <span class=\"_ _2\"></span>Atry<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>Portugal <span class=\"_ _2\"></span>realizado <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>31.12.2025, <span class=\"_ _6\"></span>mediante la <span class=\"_ _5\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _9\"></span>diferentes <span class=\"_ _5\"></span>rangos <span class=\"_ _9\"></span>razonables <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _9\"></span>tasas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>des<span class=\"_ _2\"></span>cuento <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _5\"></span>tasas <span class=\"_ _5\"></span>de<span class=\"_ _2\"></span> crecimiento <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>perpetuidad <span class=\"_ _1\"></span>consideradas, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>ha <span class=\"_ _0\"></span>estimado <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>3.000 <span class=\"_ _1\"></span>mi<span class=\"_ _2\"></span>les de euros en el ejercicio 2025. De acuerdo con la NIC 36, el Grupo ha registrado el deterioro de valor de la UGE en la cuenta de <span class=\"_ _0\"></span>resultados <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>el e<span class=\"_ _0\"></span>jercicio, reduc<span class=\"_ _0\"></span>iendo el <span class=\"_ _1\"></span>valor del fondo <span class=\"_ _1\"></span>de comercio <span class=\"_ _0\"></span>asignado <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>misma, <span class=\"_ _0\"></span>por importe <span class=\"_ _1\"></span>de 3.000 <span class=\"_ _1\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>euros. <span class=\"_ _0\"></span>Las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>por deterioro <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>v<span class=\"_ _2\"></span>alor <span class=\"_ _1\"></span>corres<span class=\"_ _2\"></span>pondientes <span class=\"_ _1\"></span>al fondo de comercio no son reversibles. Del <span class=\"_ _4\"> </span>an\u00e1lisis <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>deterioro <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>v<span class=\"_ _2\"></span>alor <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>UGE <span class=\"_ _24\"> </span>IMOR <span class=\"_ _4\"> </span>realizado <span class=\"_ _24\"> </span>a <span class=\"_ _4\"> </span>31.12.2024, <span class=\"_ _24\"> </span>mediante <span class=\"_ _4\"> </span>la aplicaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>diferentes <span class=\"_ _4\"> </span>rangos <span class=\"_ _8\"> </span>razonables <span class=\"_ _8\"> </span>en <span class=\"_ _4\"> </span>las <span class=\"_ _8\"> </span>tasas <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>descuento <span class=\"_ _4\"> </span>y <span class=\"_ _8\"> </span>en <span class=\"_ _4\"> </span>las <span class=\"_ _8\"> </span>tasas <span class=\"_ _4\"> </span>de<span class=\"_ _2\"></span> crecimiento <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>perpetuidad <span class=\"_ _5\"></span>considera<span class=\"_ _0\"></span>das, <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>estim\u00f3 <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>743 <span class=\"_ _5\"></span>miles <span class=\"_ _5\"></span>de euros <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2024. <span class=\"_ _1\"></span>Del <span class=\"_ _0\"></span>an\u00e1lisis <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>UGE <span class=\"_ _1\"></span>Atrys <span class=\"_ _1\"></span>Portugal <span class=\"_ _1\"></span>realizado a <span class=\"_ _24\"> </span>31.12.2024,  mediante <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>aplic<span class=\"_ _2\"></span>aci\u00f3n <span class=\"_ _24\"> </span>de  los <span class=\"_ _24\"> </span>diferentes <span class=\"_ _1e\"> </span>rangos <span class=\"_ _24\"> </span>r<span class=\"_ _2\"></span>azonables <span class=\"_ _24\"> </span>en  las <span class=\"_ _24\"> </span>tasas <span class=\"_ _1e\"> </span>de descuento y en las <span class=\"_ _2\"></span>tasas de crecimiento <span class=\"_ _2\"></span>a perpetuidad con<span class=\"_ _2\"></span>sideradas, se esti<span class=\"_ _2\"></span>m\u00f3 un deterioro por importe de 5.556 miles de euros en el ejercicio 2024. De acuerdo <span class=\"_ _6\"></span>con la <span class=\"_ _6\"></span>NIC 36, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>registr\u00f3 <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>UGE\u2019s <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la cuenta <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>resultados <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>ejer<span class=\"_ _0\"></span>cicio, <span class=\"_ _5\"></span>reduciendo <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>omercio <span class=\"_ _5\"></span>asignado <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>las mismas, <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>im<span class=\"_ _2\"></span>porte <span class=\"_ _6\"></span>agregado <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>6.299 <span class=\"_ _5\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros. <span class=\"_ _5\"></span>Las <span class=\"_ _5\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>valo<span class=\"_ _2\"></span>r correspondientes al fondo de comercio no son reversibles. Tal <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>comenta <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>Nota <span class=\"_ _1\"></span>24,<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Grupo <span class=\"_ _0\"></span>Atrys <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>decidido <span class=\"_ _0\"></span>vender <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>negocio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Aspy Globa<span class=\"_ _0\"></span>l Services, <span class=\"_ _6\"></span>S<span class=\"_ _2\"></span>.A.U. <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>sociedades <span class=\"_ _5\"></span>dependiente<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>octubre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2025, <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>los activos  de <span class=\"_ _24\"> </span>dicha  unidad  generadora  de<span class=\"_ _0\"></span>  efectivo  ha<span class=\"_ _0\"></span>n  sido  rec<span class=\"_ _0\"></span>lasificados  como  a<span class=\"_ _0\"></span>ctivos  no corrientes <span class=\"_ _3\"></span>mantenidos <span class=\"_ _3\"></span>para <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>venta <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>dicha <span class=\"_ _1\"></span>fecha <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>posteriormente <span class=\"_ _3\"></span>sometido<span class=\"_ _2\"></span>s <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>test <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>deterioro,<span class=\"_ _2\"></span> arrojando un deterioro del fondo de comercio por importe de 45,3 millones de euros. Los fondos de comercio de consolidaci\u00f3n inc<span class=\"_ _0\"></span>luyen una parte variable a satisfacer por el Grupo de <span class=\"_ _2\"></span>acuerdo <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>contratos <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>compraventa <span class=\"_ _6\"></span>firmados <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _6\"></span>Real Life <span class=\"_ _24\"> </span>Data, <span class=\"_ _24\"> </span>S.L.  en <span class=\"_ _24\"> </span>el <span class=\"_ _1e\"> </span>ejercicio <span class=\"_ _24\"> </span>2019,  de <span class=\"_ _24\"> </span>las <span class=\"_ _24\"> </span>so<span class=\"_ _2\"></span>ciedades <span class=\"_ _24\"> </span>Instituto  de <span class=\"_ _24\"> </span>Estudi<span class=\"_ _2\"></span>os <span class=\"_ _24\"> </span>Celulares <span class=\"_ _1e\"> </span>y Moleculares <span class=\"_ _3\"></span>I.C.M., <span class=\"_ _3\"></span>S<span class=\"_ _2\"></span>.A., <span class=\"_ _3\"></span>Global <span class=\"_ _3\"></span>Telemed <span class=\"_ _3\"></span>S<span class=\"_ _2\"></span>ystems <span class=\"_ _3\"></span>AG <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>AxisMed <span class=\"_ _3\"></span>Gestao <span class=\"_ _1\"></span>Preventiva <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Sa\u00fad<span class=\"_ _2\"></span>e S.A. <span class=\"_ _9\"></span>en <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>ejercicio <span class=\"_ _7\"></span>2020, <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>socied<span class=\"_ _2\"></span>ad <span class=\"_ _9\"></span>Atrys <span class=\"_ _8\"> </span>Schweiz <span class=\"_ _9\"></span>AG <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>ejercicio <span class=\"_ _7\"> </span>2021, <span class=\"_ _7\"> </span>y <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las sociedades <span class=\"_ _6\"></span>Significant <span class=\"_ _5\"></span>Impact <span class=\"_ _6\"></span>Systems, <span class=\"_ _5\"></span>S.L.U., <span class=\"_ _6\"></span>SIMM <span class=\"_ _6\"></span>Molecula<span class=\"_ _2\"></span>r, <span class=\"_ _6\"></span>S<span class=\"_ _2\"></span>.L.U. <span class=\"_ _6\"></span>e <span class=\"_ _5\"></span>Initia <span class=\"_ _6\"></span>Oncolog\u00eda, S.L.U. e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio 2022, <span class=\"_ _1\"></span>que corresponde <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>importe proba<span class=\"_ _0\"></span>ble a<span class=\"_ _0\"></span> pagar <span class=\"_ _1\"></span>actualizado a <span class=\"_ _1\"></span>un<span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>tasa de descuento del 5%.  En aplicaci\u00f3n de la NIC 38, el Fondo de Comercio <span class=\"_ _24\"> </span>no  se <span class=\"_ _24\"> </span>amortiza, <span class=\"_ _24\"> </span>habi\u00e9ndose  efectuado <span class=\"_ _24\"> </span>el correspondiente <span class=\"_ _3\"></span>test <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>cada <span class=\"_ _3\"></span>un<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>UGEs <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>pr<span class=\"_ _2\"></span>oyecciones <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>flujos previstas, sin que de los mismos se hayan derivado ajustes en la medici\u00f3n (ver metodolog\u00eda en la Nota 3.b), excepto en 2024 para el caso de <span class=\"_ _2\"></span>IMOR y Atrys Portugal, S.G.P.S. y en 2025 para el caso de ICM y Atrys Portugal. Otra Informaci\u00f3n En el ejercicio 2025 y en el ejercicio 2024 no se han registrado otros deterioros de valor en los elementos <span class=\"_ _24\"> </span>del<span class=\"_ _2\"></span>  inmovilizado <span class=\"_ _24\"> </span>intangible,  que <span class=\"_ _24\"> </span>los<span class=\"_ _2\"></span>  menc<span class=\"_ _0\"></span>ionados  deter<span class=\"_ _0\"></span>ioros  de <span class=\"_ _24\"> </span>los  fondos  de comercio <span class=\"_ _0\"></span>de IMOR y <span class=\"_ _0\"></span>Atrys Portugal, S.G.P.S. e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>2024 y <span class=\"_ _0\"></span>de ICM <span class=\"_ _0\"></span>y Atrys <span class=\"_ _0\"></span>Portugal en 2025, <span class=\"_ _0\"></span>as\u00ed como el deterioro de los proyectos de desarrollo dados de ba<span class=\"_ _0\"></span>ja en los ejercicios 2024 y 2025. A 31 <span class=\"_ _0\"></span>de diciembre<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>2025 y <span class=\"_ _0\"></span>a 31 <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de 2<span class=\"_ _0\"></span>024 no <span class=\"_ _0\"></span>existen a<span class=\"_ _0\"></span>ctivos intangibles <span class=\"_ _1\"></span>de vida \u00fatil indefinida, <span class=\"_ _7\"></span>excepto <span class=\"_ _9\"></span>los <span class=\"_ _8\"> </span>fondos <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>comercio, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>marca <span class=\"_ _7\"></span>asignada <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>subgrupo <span class=\"_ _7\"> </span>Aspy Global Service<span class=\"_ _0\"></span>s, S.A.U. <span class=\"_ _0\"></span>y sociedade<span class=\"_ _0\"></span>s dependientes, por <span class=\"_ _0\"></span>importe de<span class=\"_ _0\"></span> 16.095 <span class=\"_ _1\"></span>mi<span class=\"_ _2\"></span>les de <span class=\"_ _0\"></span>euros en <span class=\"_ _0\"></span>el ejercicio 2024, que ha sido reclasificada a activos no corrientes mantenidos para<span class=\"_ _0\"></span> la venta<span class=\"_ _4b\"> </span><span class=\"_ _2\"></span> No <span class=\"_ _2\"></span>existen <span class=\"_ _2\"></span>compromisos <span class=\"_ _2\"></span>firmes <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>compra <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>venta <span class=\"_ _2\"></span>respecto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>elementos <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>inmovilizado intangible <span class=\"_ _1e\"> </span>que <span class=\"_ _1e\"> </span>est\u00e9n <span class=\"_ _1e\"> </span>vigentes  a <span class=\"_ _24\"> </span>la  fecha <span class=\"_ _24\"> </span>de  elaboraci\u00f3n <span class=\"_ _24\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>las  pre<span class=\"_ _0\"></span>sentes  cue<span class=\"_ _0\"></span>ntas  anuales consolidadas<span class=\"_ _4b\"> </span>. Todos los <span class=\"_ _2\"></span>elementos del inmovilizado intangible est\u00e1n afectos a la explotaci\u00f3n <span class=\"_ _2\"></span>del Grupo y <span class=\"_ _2\"></span>no tienen restricciones al uso, encontr\u00e1ndose libre de carga<span class=\"_ _0\"></span>s. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-557": {
   "value": "NOTA 5. INMOVILIZADO INTANGIBLE El <span class=\"_ _1\"></span>detalle y <span class=\"_ _1\"></span>movimiento <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>inmovilizado intangible <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>lo larg<span class=\"_ _4b\"> </span>o <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _1\"></span>2<span class=\"_ _2\"></span>025 <span class=\"_ _1\"></span>es el <span class=\"_ _1\"></span>siguiente: Miles de euros 31/12/2024  Altas  Traspasos (*) Bajas (**) Diferencias conversi\u00f3n 31/12/2025 Coste: Desarrollo 30.768 3.264 (36) (16.483) (289) 17.224 Propiedad industrial 707<span class=\"ls0\"> </span>1 (194) (3) - 511<span class=\"ls0\"> </span>Marcas 21.652 - (16.095) (632) - 4.925 Aplicaciones inform\u00e1ticas 33.392 2.<span class=\"ls0\">761 </span>(2<span class=\"ls0\">1.074) </span>(1.568) (<span class=\"ls6\">11</span>2) 13.399 Carteras de clientes 152.852 - (54.813) (2.761) (42) 95.236 Fondo de comercio 267.352 - (116.267) (18.113) (524) 132.448 506.723 6.026 (208.479) (39.560) (967) 263.743 Amortizaci\u00f3n Acumulada: Desarrollo (11.792) (2.466) 3 2.969 (78) (11.364) Propiedad industrial (495) (30) 193<span class=\"ls0\"> </span>3 - (329) Marcas (1.750) (392) - 335<span class=\"ls0\"> </span>- (1.807) Aplicaciones inform\u00e1ticas (23.917) (2.912) 16.212 887<span class=\"ls0\"> </span>(14) (9.744) Cartera de clientes (44.678) (11.075) 20.573 2.761 (6) (3<span class=\"ls0\">2.425) </span>(82.632) (16.875) 36.981 6.955 (98) (5<span class=\"ls0\">5.669) </span>Inmovilizado Intangible Neto 424.091<span class=\"ff2\"> </span>(1<span class=\"ls0\">0.849) </span>(171.498) (32.605) (1.065) 2<span class=\"ls6\">08</span>.074 (*) <span class=\"_ _35\"> </span>Los <span class=\"_ _1\"></span>traspasos <span class=\"_ _1\"></span>corresponden <span class=\"_ _3\"></span>p<span class=\"_ _2\"></span>r\u00e1ctic<span class=\"_ _0\"></span>amente <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>totalidad <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>inmovilizado <span class=\"_ _1\"></span>intangible <span class=\"_ _1\"></span>correspon<span class=\"_ _0\"></span>diente <span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l <span class=\"_ _1\"></span>subgrupo <span class=\"ff8\">Asp<span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>Global <span class=\"_ _1\"></span>Services, </span>S.A.U. y socied<span class=\"_ _0\"></span>ades dependi<span class=\"_ _0\"></span>entes<span class=\"ff2\"> que ha sido clasifica<span class=\"_ _0\"></span>do como acti<span class=\"_ _0\"></span>vos no corrien<span class=\"_ _0\"></span>tes mantenidos <span class=\"_ _0\"></span>para la venta (<span class=\"_ _1\"></span>Ver Nota 24).  </span>(**)    <span class=\"_ _2\"></span>Las bajas de fondos de comercio, marcas y carteras de clientes<span class=\"_ _0\"></span> corresponden principalm<span class=\"_ _0\"></span>ente al deterioro realiz<span class=\"_ _0\"></span>ado en <span class=\"_ _6\"></span>el ejercicio 2025 en la UGE <span class=\"ff8\">ICM</span> y <span class=\"_ _0\"></span>de Atrys Por<span class=\"_ _0\"></span>tugal por un <span class=\"_ _0\"></span>importe de 1<span class=\"_ _0\"></span>5.410 miles d<span class=\"_ _0\"></span>e euros y <span class=\"_ _0\"></span>3.000 miles d<span class=\"_ _0\"></span>e euros respe<span class=\"_ _0\"></span>ctivamente.<span class=\"_ _4b\"> </span> El <span class=\"_ _1\"></span>detalle y <span class=\"_ _1\"></span>movimiento <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>inmovilizado intangible <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>lo largo <span class=\"_ _1\"></span>del ejercicio <span class=\"_ _1\"></span>2024 es <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>sigui<span class=\"_ _2\"></span>ente: Miles de euros 31/12/2023  Altas  Traspasos (*) Bajas  Diferencias conversi\u00f3n 31/12/2024 Coste: Desarrollo 34.775 5.669 2.869 (11.950) (595) 30.768 Propiedad industrial 689<span class=\"ls0\"> </span>18<span class=\"ls0\"> </span>- - - 707<span class=\"ls0\"> </span>Marcas 21.652 - - - - 21.652 Aplicaciones inform\u00e1ticas 30.228 3.<span class=\"ls0\">204 </span>222<span class=\"ls0\"> </span>(2<span class=\"ls7\">55<span class=\"ls0\">) </span></span>(7) 33.392 Carteras de clientes 152.920 - - - (68) 152.852 Fondo de comercio 275.740 - - (6.299) (2.089) 267.3<span class=\"ls6\">52</span> 516.004 8.8<span class=\"ls6\">91</span> 3.091 (1<span class=\"ls0\">8.504) </span>(2.7<span class=\"ls6\">59</span>) 506.723 Amortizaci\u00f3n Acumulada: Desarrollo (9.337) (2.674) - 81<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>(11.792) Propiedad industrial (462) (33) - - - (495) Marcas (1.358) (392) - - - (1.750) Aplicaciones inform\u00e1ticas (21.633) (2.565) - 178<span class=\"ls0\"> </span>103<span class=\"ls0\"> </span>(23.917) Cartera de clientes (32.729) (12.015) - - 66<span class=\"ls0\"> </span>(44.678) (65.519) (17.679) - 259<span class=\"ls0\"> </span>307<span class=\"ls0\"> </span>(82.632) Inmovilizado Intangible Neto 450.485<span class=\"ff2\"> </span>(8.788) 3.091 (1<span class=\"ls0\">8.245) </span>(2.452) 424.091 (*) <span class=\"_ _35\"> </span>Los <span class=\"_ _6\"></span>traspasos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>desarrollo<span class=\"_ _4b\"> </span> <span class=\"_ _6\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2.869 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>eu<span class=\"_ _2\"></span>ros <span class=\"_ _6\"></span>corresponden <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>tit<span class=\"_ _0\"></span>ularidad <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>t<span class=\"_ _0\"></span>odos <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>derechos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>explotaci\u00f3n recibidos en e<span class=\"_ _0\"></span>l proceso <span class=\"_ _0\"></span>de liquidaci\u00f3<span class=\"_ _0\"></span>n de las e<span class=\"_ _0\"></span>ntidades Bio<span class=\"_ _0\"></span>nam Biotech A<span class=\"_ _0\"></span>IE y T<span class=\"_ _0\"></span>hot Biotech AI<span class=\"_ _1\"></span>E<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>en relaci<span class=\"_ _0\"></span>\u00f3n a los <span class=\"_ _0\"></span>proyectos q<span class=\"_ _0\"></span>ue hab\u00edan sido desarrollad<span class=\"_ _0\"></span>os por cue<span class=\"_ _0\"></span>nta de amba<span class=\"_ _0\"></span>s sociedades en <span class=\"_ _0\"></span>ejercicios anteri<span class=\"_ _0\"></span>ores. Desarrollo<span class=\"_ _4b\"> </span>El de<span class=\"_ _0\"></span>talle <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>proyecto de <span class=\"_ _1\"></span>los costes activa<span class=\"_ _0\"></span>dos como <span class=\"_ _0\"></span>\u201cDesarrollo\u201d <span class=\"_ _1\"></span>dur<span class=\"_ _2\"></span>ante <span class=\"ff2\">los e<span class=\"_ _0\"></span>jercicios <span class=\"_ _1\"></span>2025<span class=\"_ _2\"></span> y </span>2024, as\u00ed como los acumulados hasta el 31 de diciembre de 2025 y el 31 de diciembre de 2024 son los siguientes, en miles de euros: Miles de euros 31/12/2024 Altas Bajas Traspasos y diferencias de conversi\u00f3n 31/12/2025 Proyecto glioblastom<span class=\"_ _0\"></span>as 3.919 - (3.919) - - Proyecto en c\u00e1ncer de mam<span class=\"_ _0\"></span>a 3.773 75<span class=\"ls0\"> </span>(3.848) - - Programa linfomas 2.145 - - - 2.145 Modelos avanzados de <span class=\"_ _0\"></span>diagn\u00f3stico personal - 1 1.504 - - - 1.504 Prototipo sistema experto <span class=\"_ _0\"></span>de tratamiento 3.806 - - - 3.806 Radio proliq 968 60<span class=\"ls0\"> </span>(1.028) - - COVIG-3 529 - (529) - - BLI<span class=\"ls0\">-O </span>1.067 150 (1.217) - - ONCLIQ 980 100 (1.080) - - Tolsen-Radiosen 743 - - - 743 Emir-Cancer de Pulm\u00f3n 708 150 (858) - - Eublam 692 200 (892) - - Graphari 274 50<span class=\"ls0\"> </span>- - 324 Stragen-<span class=\"ls18\">IO</span> 95<span class=\"ls0\"> </span>400 - - 495 Blimfopred 357 170 - - 527 Syntarch <span class=\"ff9\">\u2013</span> Smart Data 203 50<span class=\"ls0\"> </span>- - 253 Brecise 450 450 - - 900 Neurorescate - 100 - - 100 Proyecto Infinium 283 - - - 283 Proyecto Carehab 651 150 (801) - - Desarrollo AxisMed 1.325 11<span class=\"ls0\"> </span>(40) 8 1.304 Desarrollo ITMS 4.261 7<span class=\"ls7\">30</span> (1.38<span class=\"ls6\">4)</span> (333) 3.<span class=\"ls7\">27<span class=\"ls0\">4 </span></span>De<span class=\"ls0\">sarrollo Bienzobas </span>647 418 (887) - 1<span class=\"ls7\">78</span> Desarrollo BBDD 1.388 - - - 1.388 Total 30.768 3.264 (<span class=\"ls7\">16</span>.<span class=\"ls7\">483<span class=\"_ _2\"></span></span>) (325) 17.224 Miles de euros 31/12/2023 Altas Bajas Traspasos y diferencias de conversi\u00f3n 31/12/2024 Proyecto glioblastom<span class=\"_ _0\"></span>as 3.919 - - - 3.919 Proyecto en c\u00e1ncer de mam<span class=\"_ _0\"></span>a 3.667 106 - - 3.773 Programa linfomas 2.145 - - - 2.145 Modelos avanzados de <span class=\"_ _0\"></span>diagn\u00f3stico personal - 1 1.504 - - - 1.504 Modelos avanzados de <span class=\"_ _0\"></span>diagn\u00f3stico personal - 2 6.075 - (6.075) - - Prototipo sistema experto <span class=\"_ _0\"></span>de tratamiento 3.806 - - - 3.806 Predictores de respuesta f<span class=\"_ _0\"></span>rente a radio e inmunoterapia (pulm\u00f3n) 1.196 - (1.752) 556 - Radio proliq 842 126 - - 968 COVIG-3 529 - - - 529 BLI<span class=\"ls0\">-O </span>314 153 - 600 1.067 ONCLIQ 271 120 - 589 980 PrediApt 288 - (288) - - Alarc\u00e1n (Alarminas) 818 202 (1.988) 968 - Tolsen-Radiosen 587 - - 156 743 Emir-Cancer de Pulm\u00f3n 566 142 - - 708 Eublam 407 285 - - 692 Dipcan 781 463 (1.244) - - Graphari 163 111 - - 274 Stragen-<span class=\"ls18\">IO</span> - 95<span class=\"ls0\"> </span>- - 95<span class=\"ls0\"> </span>Blimfopred - 357 - - 357 Syntarch <span class=\"ff9\">\u2013</span> Smart Data - 203 - - 203 Brecise - 450 - - 450 Proyecto Infinium 283 - - - 283 Proyecto Daplia 475 - (475) - - Proyecto Carehab 384 267 - - 651 Proyecto DARTIA - - - - - Desarrollo AxisMed 1.725 10<span class=\"ls0\"> </span>(113) (297) 1.325 Desarrollo ITMS 2.363  2.211 (15) (298) 4.261 De<span class=\"ls0\">sarrollo Bienzobas </span>279 368 - - 647 Desarrollo BBDD 1.388  - - - 1.388<span class=\"_ _4b\"> </span>Total 34.775 5.669 (11.950) 2.274 30.768 Las <span class=\"_ _1\"></span>bajas de <span class=\"_ _1\"></span>desarrollo por <span class=\"_ _1\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>16.483 miles <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>euros<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>en el <span class=\"_ _1\"></span>ejercicio 2025 <span class=\"_ _1\"></span>(11.950 miles de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _2\"></span>2024) <span class=\"_ _2\"></span>corresponden <span class=\"_ _6\"></span>principalmente <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>proyectos <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>desarrollo <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>h<span class=\"_ _2\"></span>an sido <span class=\"_ _3\"></span>dados <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>baja <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>existir <span class=\"_ _1\"></span>dudas <span class=\"_ _3\"></span>razonables <span class=\"_ _1\"></span>acerca <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>\u00e9xito <span class=\"_ _1\"></span>t\u00e9cnico <span class=\"_ _3\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>renta<span class=\"_ _2\"></span>bilidad <span class=\"_ _3\"></span>econ\u00f3mico-<span class=\"_ _4b\"> </span>comercial <span class=\"_ _1f\"> </span>de <span class=\"_ _2a\"> </span>dichos <span class=\"_ _1f\"> </span>proyectos, <span class=\"_ _2a\"> </span>concretamente <span class=\"_ _1f\"> </span>en <span class=\"_ _2a\"> </span>lo <span class=\"_ _1f\"> </span>que <span class=\"_ _2a\"> </span>se <span class=\"_ _2a\"> </span>refiere <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>los <span class=\"_ _2a\"> </span>proyectos \u201cGlioblastomas\u201d, <span class=\"_ _24\"> </span>\u201cCOVIG<span class=\"ff2\">-</span>3\u201d,  \u201cC\u00e1<span class=\"_ _0\"></span>ncer <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>mama\u201d, <span class=\"_ _24\"> </span>\u201cBL<span class=\"_ _2\"></span>I<span class=\"ff2\">-</span>O\u201d, <span class=\"_ _24\"> </span>\u201cONCL<span class=\"_ _2\"></span>IQ\u201d, <span class=\"_ _24\"> </span>\u201cRadio <span class=\"_ _24\"> </span>proliq\u201d,<span class=\"_ _2\"></span> \u201cEmir<span class=\"ff2\">-</span>Cancer <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>pulm\u00f3n\u201d, <span class=\"_ _4\"> </span>\u201cEublam\u201d <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>\u201cCarehab\u201d <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _24\"> </span>2<span class=\"ff2\">025 <span class=\"_ _24\"> </span>y <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>los <span class=\"_ _24\"> </span>proyectos </span>\u201cModelos Avanzados\u201d, \u201c<span class=\"_ _2\"></span>Predictores de respuesta <span class=\"_ _2\"></span>frente a r<span class=\"_ _2\"></span>adio e inmunoterapia\u201d, <span class=\"_ _2\"></span>\u201cPrediApt\u201d, \u201cAlarc\u00e1n\u201d, \u201cDipcan\u201d, y <span class=\"_ _2\"></span>\u201cDaplia\u201d <span class=\"_ _2\"></span>en el <span class=\"_ _2\"></span>ejercicio 2024. A <span class=\"_ _2\"></span>pesar de <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>en alguno <span class=\"_ _2\"></span>de los <span class=\"_ _2\"></span>citados proyectos <span class=\"_ _1\"></span>se han <span class=\"_ _1\"></span>obtenido re<span class=\"_ _0\"></span>sultados <span class=\"_ _1\"></span>interesantes, las <span class=\"_ _1\"></span>circunstancias y <span class=\"_ _1\"></span>evoluci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>los mismos durante <span class=\"_ _3\"></span>dichos <span class=\"_ _1\"></span>eje<span class=\"_ _2\"></span>rcicios, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _3\"></span>como, <span class=\"_ _0\"></span>entre <span class=\"_ _3\"></span>otros a<span class=\"_ _0\"></span>spectos, <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>apa<span class=\"_ _2\"></span>rici\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>des<span class=\"_ _2\"></span>arrollos <span class=\"_ _3\"></span>alternativos<span class=\"_ _2\"></span> ha puesto de manifiesto <span class=\"_ _2\"></span>dificultades para entrar en <span class=\"_ _2\"></span>la fase comercial, por lo <span class=\"_ _2\"></span>que se ha decidido<span class=\"_ _2\"></span> dar <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>baja <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>citados <span class=\"_ _2\"></span>proyectos. <span class=\"_ _2\"></span>Dicha <span class=\"_ _6\"></span>decisi\u00f3n <span class=\"_ _2\"></span>propuesta <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>direcci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>departamento de <span class=\"_ _2\"></span>I+D y po<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>la direcci\u00f3n<span class=\"_ _2\"></span> financiera <span class=\"_ _2\"></span>ha sido <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>espaldada por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>consejo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>administraci\u00f3n. <span class=\"_ _2\"></span>Esto ha <span class=\"_ _2\"></span>supuesto <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inm<span class=\"_ _2\"></span>ovilizado <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>11.503 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>cuenta <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>resultados del <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _4\"> </span>2025 <span class=\"_ _24\"> </span>(11.8<span class=\"_ _2\"></span>22 <span class=\"_ _4\"> </span>miles <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>euros <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>resultados <span class=\"_ _4\"> </span>del <span class=\"_ _24\"> </span>ejercicio <span class=\"_ _4\"> </span>2024). Derivado <span class=\"_ _0\"></span>de ello, se <span class=\"_ _0\"></span>han traspasa<span class=\"_ _0\"></span>do a re<span class=\"_ _0\"></span>sultado todas las <span class=\"_ _0\"></span>subvenciones <span class=\"_ _0\"></span>relacionadas con <span class=\"_ _0\"></span>dichos proyectos, <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>agregado <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>1.002 <span class=\"_ _2\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>(5.182 <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>les de euros en el ejercicio 2024). (Ver nota 14). El importe total del deterioro de proyectos de desarrollo en el ejerc<span class=\"_ _0\"></span>icio 2025 ha sido de 13.514 miles de euros (11.869 miles de euros en el ejercicio 2024). En <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Nota <span class=\"_ _2\"></span>3.b) <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>detallan <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>criterios <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valoraci\u00f3n <span class=\"_ _6\"></span>empleados por <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>registro y  cumplimiento  de  las <span class=\"_ _24\"> </span>condiciones  para  la  capitalizaci\u00f3n  del  desarrollo,  as\u00ed  como  de  la<span class=\"_ _1\"></span> viabilidad y rentabilidad econ\u00f3mica futura de los mismos. En cuanto a los <span class=\"_ _2\"></span>proyectos activados a 31 de <span class=\"_ _2\"></span>diciembre de 2025, la mayor\u00eda de los <span class=\"_ _2\"></span>proyectos se encuentran <span class=\"_ _2\"></span>todav\u00eda <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>fase <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>desarrollo, <span class=\"_ _2\"></span>sin <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>hayan <span class=\"_ _2\"></span>producido <span class=\"_ _6\"></span>desviaciones <span class=\"_ _2\"></span>relevantes, ni en el <span class=\"_ _2\"></span>cumplimiento de <span class=\"_ _2\"></span>los diferentes hit<span class=\"_ _2\"></span>os, ni e<span class=\"_ _2\"></span>n las inversiones<span class=\"_ _2\"></span> p<span class=\"_ _2\"></span>resupuestadas, continuado su inversi\u00f3n en el ejercicio 2026. Proyecto \u201cTolsen<span class=\"ff2\">-</span>Radiosen\u201d<span class=\"ff2\"> </span>Durante <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>ejercicio <span class=\"_ _9\"></span>2024, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _5\"></span>Dominant<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>lleg\u00f3 <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>un <span class=\"_ _5\"></span>acuerdo <span class=\"_ _5\"></span>co<span class=\"_ _2\"></span>n <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Agrupaci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>e Inter\u00e9s <span class=\"_ _6\"></span>Econ\u00f3mico <span class=\"_ _5\"></span>Morfeo <span class=\"_ _6\"></span>Biotech <span class=\"_ _5\"></span>AI<span class=\"_ _0\"></span>E, <span class=\"_ _5\"></span>especializada <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>desarrollo <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>proyectos <span class=\"_ _6\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>I<span class=\"_ _0\"></span>+D, para desarrollar por cue<span class=\"_ _0\"></span>nta de esta \u00faltima el proyecto \u201cTolsen<span class=\"ff2\">-</span>Radiosen\u201d medi<span class=\"ff2\">ante un contrato </span>de <span class=\"_ _6\"></span>prestaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>s<span class=\"_ _2\"></span>ervicios, <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>establece <span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Mor<span class=\"_ _2\"></span>feo <span class=\"_ _6\"></span>Biotech <span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>IE <span class=\"_ _2\"></span>es <span class=\"_ _6\"></span>p<span class=\"_ _2\"></span>ropietaria <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>todos <span class=\"_ _6\"></span>los derechos <span class=\"_ _1\"></span>del desarr<span class=\"_ _0\"></span>ollo realiz<span class=\"_ _0\"></span>ado. <span class=\"_ _1\"></span>En aplicaci\u00f3n <span class=\"_ _1\"></span>del contra<span class=\"_ _0\"></span>to <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>presta<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>servicios firmado entre <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>partes, <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>S<span class=\"_ _2\"></span>ociedad <span class=\"_ _4\"> </span>Dominante <span class=\"_ _4\"> </span>ha <span class=\"_ _4\"> </span>factur<span class=\"_ _2\"></span>ado <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>Morfeo <span class=\"_ _4\"> </span>Biot<span class=\"_ _2\"></span>ech <span class=\"_ _4\"> </span>AIE, <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>precio <span class=\"_ _4\"> </span>de<span class=\"_ _2\"></span> mercado, <span class=\"_ _1\"></span>los costes <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span>sarrollo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>este <span class=\"_ _1\"></span>proyecto en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>incurrido <span class=\"_ _1\"></span>durante los <span class=\"_ _1\"></span>ejercicios 2025 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>2024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>importe<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>175 <span class=\"_ _6\"></span>mi<span class=\"_ _2\"></span>les <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>y<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>290 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>respectivamente. <span class=\"_ _6\"></span>(Nota 18.2). El detalle <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>proyecto d<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>total de <span class=\"_ _2\"></span>costes <span class=\"_ _2\"></span>activados <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>\u201cDesarrollo\u201d en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>inmovilizado <span class=\"_ _2\"></span>intangible, <span class=\"_ _2\"></span>la amortizaci\u00f3n <span class=\"_ _2\"></span>acumul<span class=\"_ _6\"></span><span class=\"ff2\">ada <span class=\"_ _2\"></span>total por <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>royecto, la <span class=\"_ _2\"></span>fecha </span>de inicio <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>prevista de <span class=\"_ _6\"></span>fin de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>proyectos, <span class=\"_ _2\"></span>as\u00ed <span class=\"_ _2\"></span>como la <span class=\"_ _2\"></span>financiaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>entidades <span class=\"_ _2\"></span>p\u00fablicas v\u00ed<span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>pr\u00e9stamos y/o <span class=\"_ _2\"></span>subvenciones <span class=\"_ _2\"></span>asignadas <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>cada proy<span class=\"_ _2\"></span>ecto <span class=\"_ _2\"></span>a 3<span class=\"_ _2\"></span>1 de diciembre de 2025 es la siguiente:  Detalle Proyecto Des<span class=\"_ _2\"></span>arrollo I+D 31-dic 31 dic 2025 31 dic 2025 Fecha  Financiaci\u00f3n  Ejercicio 2025<span class=\"_ _2\"></span> Amort. Fecha Estimada Pr\u00e9stamos I+D<span class=\"_ _2\"></span> Financiaci\u00f3n cifras en EUR  Activado   Acum.   <span class=\"ls1a\">VNC </span>  Inicio   Fin   Pendiente Amort. <span class=\"_ _2\"></span>  Subvenci\u00f3n I+D <span class=\"_ _2\"></span> Total  17.224.138 (11.364.022)  5.860.117  6.105.031  302.623 Proyecto Glioblastomas<span class=\"_ _2\"></span>  -  - - 2007 2023  209.010  - Proyecto en c\u00e1ncer de <span class=\"_ _2\"></span>mama  - - - 2007 2025  152.327 - Programa Linfomas<span class=\"_ _2\"></span>  2.144.908 (2.144.908) - 2008 2019 - - Modelos avanzados<span class=\"_ _2\"></span> de diagn\u00f3s<span class=\"_ _2\"></span>tico personal   1.504.000 (1.504.000) - 2009 2023 1.733.561  15.314 Prototipo Sistema <span class=\"_ _2\"></span>Experto de tratamiento<span class=\"_ _2\"></span>  3.805.807 (3.805.807) - 2010 2020   32.236  - Predictores de res<span class=\"_ _2\"></span>puesta frente a radio e<span class=\"_ _2\"></span> inmunoterapia (pulm\u00f3n)<span class=\"_ _2\"></span> - -  - 2019 2024 430.166 - Radio proliq - - - 2017 2025  182.200 - COVIG3 - -  - 2020 2022  187.318 - BLI-O - -  - 2020 2025  384.967 - ONCLIQ - - - 2020 2025  301.576 - PrediApt - -  - 2020 2024  120.296  - Alarc\u00e1n -  -  - 2020 2024  520.655 - Tolsen Radiose<span class=\"_ _2\"></span>n  742.778 - 742.778 2021 2026  231.009  82.243 Emir Cancer de Pulm\u00f3n<span class=\"_ _2\"></span> -  - - 2021 2025 - - Eublam - - - 2022 2026 -  - Graphari  323.829 - 323.829 2022 2026  99.611 13.914 Stragen-<span class=\"ls1b\">IO<span class=\"_ _2\"></span></span> 495.400 - 495.400 2024 2027 562.759 43.021 Blimfopred 526.650 - 526.650 2024 2027 358.089 - Syntarch <span class=\"ff9\">\u2013</span> Smart Da<span class=\"_ _2\"></span>ta 253.400 - 253.400 2024 2026 -  - Brecise 900.000 - 900.000 2024 2027 -   148.131 Neurorescate<span class=\"_ _2\"></span> 100.000 - 100.000 2025 2028 - - Proyecto Infinium<span class=\"_ _2\"></span>  282.667 (282.667)  - 2019 2021 -  - Proyecto Daplia -  - - 2019 2024  99.597  - Proyecto Carehab<span class=\"_ _2\"></span>  - - 2022 2025 - - Desarrollo Axismed<span class=\"_ _2\"></span>  1.304.228 (1.179.787)  124.441 2005 2024 - - Desarrollo ITMS <span class=\"_ _2\"></span> 3.274.128 (1.058.853) 2.215.275 2019 2023 - - Desarrollo Bienzobas<span class=\"_ _2\"></span> 178.343 - 178.343 2023 2025 499.652 - Desarrollo BBDD<span class=\"_ _2\"></span>  1.388.000 (1.388.000)  - 2021 2024 - - El <span class=\"_ _9\"></span>detalle <span class=\"_ _7\"> </span>por <span class=\"_ _7\"> </span>proyecto <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>total <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>costes <span class=\"_ _9\"></span>activados <span class=\"_ _7\"> </span>como <span class=\"_ _7\"></span>\u201cDesarrollo\u201d <span class=\"_ _7\"> </span>en <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>inmovilizado<span class=\"_ _2\"></span> intangible, la amortizaci\u00f3n acumulada total <span class=\"_ _2\"></span>por proyecto, la <span class=\"_ _2\"></span>fecha de inicio y <span class=\"_ _2\"></span>la prevista de fin de <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>proyectos, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>financiaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>entidades <span class=\"_ _3\"></span>p\u00fablicas <span class=\"_ _1\"></span>v\u00eda <span class=\"_ _1\"></span>pr\u00e9stamos <span class=\"_ _1\"></span>y/o <span class=\"_ _1\"></span>subvenciones asignadas a cada proyecto a 31 de diciembre de 2024 es la siguiente: Fondos de Comercio El detalle y evoluci\u00f3n de los fondos de comercio recogidos en el inmovilizado intangible a 31 de diciembre de 2025 y a 31 de diciembre de 2024 es el siguiente, en miles de euros: 31/<span class=\"ls6\">12</span>/2025 (*) 31/12/2024  Fondo de comercio CIE 1.104 1.104 Fondo de comercio DRIM 835<span class=\"ls0\"> </span>835<span class=\"ls0\"> </span>Fondo de comercio RLD 10.573 10.573 Fondo de comercio ITH 537<span class=\"ls0\"> </span>537<span class=\"ls0\"> </span>Fondo de comercio ICM - 15.113 Llebalust Patolog\u00eda, S.L. 5.673 5.673<span class=\"_ _4b\"> </span> Detalle Proyecto Des<span class=\"_ _2\"></span>arrollo I+D 31-dic 31 dic 2024 31 dic 2024 Fecha  Financiaci\u00f3n  Ejercicio 2024<span class=\"_ _2\"></span> Amort. Fech<span class=\"_ _4b\"> </span>a Estimad<span class=\"_ _4b\"> </span>a Pr\u00e9stamos I+D<span class=\"_ _2\"></span> Financiaci\u00f3n cifras en EUR  Activado   Acum.   <span class=\"ls1a\">VNC </span> Inici<span class=\"_ _4b\"> </span>o   Fin   Pendiente Amort.   Subvenci\u00f3n I+D  Total 30.768.03<span class=\"_ _4b\"> </span>0 (11.792.21<span class=\"_ _4b\"> </span>0) 18.975.82<span class=\"_ _4b\"> </span>1  6.898.177  1.491.847 Proyecto Glioblastomas<span class=\"_ _2\"></span>  3.919.661 (1.565.864<span class=\"_ _4b\"> </span>)  2.353.797 2007 2023  457.248  246.489 Proyecto en c\u00e1ncer de <span class=\"_ _2\"></span>mama  3.773.275 - 3.773.275 2007 2025  280.108  352.935 Programa Linfomas<span class=\"_ _2\"></span>  2.144.908 (2.144.908<span class=\"_ _4b\"> </span>) - 2008 2019 - - Modelos avanzados<span class=\"_ _2\"></span> de diagn\u00f3stico pe<span class=\"_ _2\"></span>rsonal   1.504.000 (1.504.000<span class=\"_ _4b\"> </span>) - 2009 2023  2.419.794  115.603 Prototipo Sistema <span class=\"_ _2\"></span>Experto de tratamiento<span class=\"_ _2\"></span>  3.805.807 (3.365.867<span class=\"_ _4b\"> </span>) 439.940 2010 2020  55.856  90.030 Predictores de res<span class=\"_ _2\"></span>puesta frente a radio e<span class=\"_ _2\"></span> inmunoterapia (pulm\u00f3n) - -  - 2019 2024  517.789 - Radio proliq 968.330 -  968.330 2017 2025  190.160  76.479 COVIG3  528.957  (211.583)  317.374 2020 2022  213.526  108.475 BLI-O  1.066.691 -  1.066.691 2020 2025  402.855  164.101 ONCLIQ 979.604 - 979.604 2020 2025  316.043  132.318 PrediApt - -  - 2020 2024  126.713  - Alarc\u00e1n -  -  - 2020 2024  589.576 - Tolsen Radiose<span class=\"_ _2\"></span>n  742.778 - 742.778 2021 2026  220.008  82.243 Emir Cancer de Pulm\u00f3n<span class=\"_ _2\"></span>  708.203  -  708.203 2021 2026 - - Eublam  692.008 - 692.008 2022 2026 -  - Dipcan  -  - - 2022 2024 -  - Graphari  273.829 - 273.829 2022 2025  99.611 13.914 Stragen-<span class=\"ls1b\">IO</span> 95.400 - 95.400 2024 2027 562.759 43.021 Blimfopred 356.650 - 356.650 2024 2027 - - Syntarch <span class=\"ff9\">\u2013</span> Smart Data<span class=\"_ _2\"></span> 203.400 - 203.400 2024 2025 -  - Brecise 450.000 - 450.000 2024 2027 -  - Proyecto Infinium<span class=\"_ _2\"></span>  282.667 (282.667)  - 2019 2021 -  - Proyecto Daplia -  - - 2019 2024  246.478  - Proyecto Carehab  650.500 - 650.500 2022 2025 -  66.239 Desarrollo Axismed<span class=\"_ _2\"></span>  1.324.859 (883.859)  441.000 2005 2024 - - Desarrollo ITMS <span class=\"_ _2\"></span>  4.261.162 (445.462) 3.815.701 2019 2023 - - Desarrollo Bienzobas<span class=\"_ _2\"></span> 647.342 - 647.342 2023 2025 199.652 - Desarrollo BBDD<span class=\"_ _2\"></span>  1.388.000 (1.388.000<span class=\"_ _4b\"> </span>)  - 2021 2024 - - Institut M\u00e8dic d\u2019Onco<span class=\"ff2\">-Radioter\u00e0pia, S.L.U. </span>8.325 8.325 Teleradiolog\u00eda de Colombia Diagn\u00f3stico Digital Especializado, S.A.S. 3.489 3.364 Global Telemed Systems AG. 18.23<span class=\"_ _0\"></span><span class=\"ls0\">7 </span>18.711 AxisMed Gestao Preventiva de Sa\u00fade S.A. 1.6<span class=\"ls6\">98</span> 1.687 Aspy Global Services, S.A.U. - 116.267 Atrys Portugal S.G.P.S.  7.005 10.005 Genetyca ICM 2.759 2.759 SIMM Molecular, S.L.U. 1.758 1.758 Bienzobas Salud, S.L.U.  64.042 64.042 Initia Oncolog\u00eda, S.L.U. 763<span class=\"ls0\"> </span>763<span class=\"ls0\"> </span>Initia Research, S.L. 478<span class=\"ls0\"> </span>478<span class=\"ls0\"> </span>Telmed SpA 3.<span class=\"ls0\">796 </span>3.932 Prestaciones M\u00e9dicas e Inversiones Chaxa SpA 1.<span class=\"ls0\">376 </span>1.<span class=\"ls0\">426 </span>132.448 267.352 (*) <span class=\"_ _2\"></span>Las <span class=\"_ _6\"></span>variaciones <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>Fondo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Comercio <span class=\"_ _2\"></span>asignado <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>Teleradiologia <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Colombia<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Diagn\u00f3stico <span class=\"_ _2\"></span>Digital <span class=\"_ _6\"></span>Especial<span class=\"_ _0\"></span>izado<span class=\"_ _2\"></span> S.A.S; Glo<span class=\"_ _0\"></span>bal Telem<span class=\"_ _0\"></span>ed Sys<span class=\"_ _0\"></span>tems AG, <span class=\"_ _1\"></span>Axi<span class=\"_ _2\"></span>sMed G<span class=\"_ _0\"></span>estao Pr<span class=\"_ _0\"></span>eventiva <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e Sa\u00fa<span class=\"_ _0\"></span>de S.A.<span class=\"ls2\">, </span>Telmed S<span class=\"_ _1\"></span>pA y Prestacione<span class=\"_ _0\"></span>s M\u00e9di<span class=\"_ _0\"></span>cas e <span class=\"_ _0\"></span>Inversiones<span class=\"_ _1\"></span> Chaxa SpA son debi<span class=\"_ _0\"></span>das a las variacio<span class=\"_ _0\"></span>nes de tipo de cam<span class=\"_ _0\"></span>bio aplicadas a l<span class=\"_ _0\"></span>a valoraci\u00f3n de dic<span class=\"_ _0\"></span>hos fondos de com<span class=\"_ _0\"></span>ercio. <span class=\"_ _2\"></span>Las variacione<span class=\"_ _0\"></span>s en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Fondo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>Comercio <span class=\"_ _2\"></span>asignado <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>Aspy <span class=\"_ _6\"></span>Global <span class=\"_ _2\"></span>Services, <span class=\"_ _2\"></span>S.A.U, <span class=\"_ _6\"></span>corres<span class=\"_ _0\"></span>ponde <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>traspaso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>dicho <span class=\"_ _2\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>comercio como <span class=\"_ _0\"></span>activos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>corrient<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>mantenid<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>para <span class=\"_ _1\"></span>la ven<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>(Nota <span class=\"_ _1\"></span>24), mie<span class=\"_ _0\"></span>ntras <span class=\"_ _1\"></span>que la <span class=\"_ _1\"></span>variaci\u00f3n <span class=\"_ _1\"></span>en el <span class=\"_ _1\"></span>Fondo <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>Comerci<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>ICM y <span class=\"_ _1\"></span>el as<span class=\"_ _0\"></span>ignado a Atrys Portug<span class=\"_ _0\"></span>al S.G.P.S. c<span class=\"_ _0\"></span>orresponde al<span class=\"_ _0\"></span> deterioro real<span class=\"_ _0\"></span>izado en el e<span class=\"_ _0\"></span>jercicio 202<span class=\"_ _0\"></span>5. El <span class=\"_ _9\"></span>Consejo <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Administraci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>Sociedad <span class=\"_ _7\"></span>Dominante, <span class=\"_ _7\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _7\"> </span>vista <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _7\"> </span>evoluci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>los negocios <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>sociedades <span class=\"_ _5\"></span>CIE <span class=\"_ _5\"></span>Telemedicine <span class=\"_ _5\"></span>S.L. <span class=\"_ _5\"></span>(\u201cCIE\u201d), <span class=\"_ _5\"></span>DRIM <span class=\"_ _5\"></span>Medical <span class=\"_ _5\"></span>S.L. <span class=\"_ _5\"></span>(\u201cDRIM\u201d), Real <span class=\"_ _7\"></span>Life <span class=\"_ _7\"> </span>Data <span class=\"_ _7\"> </span>S.L. <span class=\"_ _7\"> </span>(\u201cR<span class=\"_ _2\"></span>LD\u201d) <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span>International <span class=\"_ _7\"> </span>Tel<span class=\"_ _2\"></span>emedicine <span class=\"_ _9\"></span>Hospital,<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>S.L. <span class=\"_ _7\"> </span>(\u201cITH\u201d) <span class=\"_ _7\"> </span>y<span class=\"_ _6\"></span><span class=\"ff2\"> <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>las<span class=\"_ _2\"></span> </span>expectativas <span class=\"_ _2\"></span>futuras <span class=\"_ _6\"></span>recogidas <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>citado <span class=\"_ _6\"></span>plan <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>negocio <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo, <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>determinado <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>el<span class=\"_ _2\"></span> valor actualizado de los f<span class=\"_ _2\"></span>lujos de efectivo estimados <span class=\"_ _2\"></span>en cada caso, son superiores al valor <span class=\"_ _2\"></span>neto contable <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>uno <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>fondos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>comercio <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>dic<span class=\"_ _2\"></span>iembre <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>raz\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>cual<span class=\"_ _2\"></span> no <span class=\"_ _6\"></span>considera <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>existan <span class=\"_ _6\"></span>indicios <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>deterioro <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>procede <span class=\"_ _6\"></span>efectuar <span class=\"_ _6\"></span>ning\u00fan <span class=\"_ _6\"></span>ajuste <span class=\"_ _6\"></span>valorativo durante el ejercicio 2025.  Del <span class=\"_ _1\"></span>an\u00e1lisis de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>los flujos <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>efectivo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>UGE de <span class=\"_ _1\"></span>ICM rea<span class=\"_ _0\"></span>lizado <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>31.12.2025, se <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>etectado una reducci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>negocio <span class=\"_ _2\"></span>a partir <span class=\"_ _2\"></span>del segundo <span class=\"_ _2\"></span>semestre <span class=\"_ _2\"></span>de 2025, <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>que se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>deteriorado la <span class=\"_ _5\"></span>totalidad <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>intangibles <span class=\"_ _5\"></span>asoc<span class=\"_ _0\"></span>iados <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>dicha <span class=\"_ _6\"></span>U<span class=\"_ _2\"></span>GE, <span class=\"_ _5\"></span>comportando <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>deterioro <span class=\"_ _5\"></span>del fondo de <span class=\"_ _0\"></span>comercio por <span class=\"_ _1\"></span>im<span class=\"_ _2\"></span>porte de <span class=\"_ _0\"></span>15.113 miles <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>uros y <span class=\"_ _0\"></span>de marcas <span class=\"_ _1\"></span>por importe de 297 miles de <span class=\"_ _1\"></span>euros, <span class=\"_ _1\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>impact<span class=\"_ _2\"></span>ado <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la cuenta <span class=\"_ _3\"></span>de re<span class=\"_ _0\"></span>sultados <span class=\"_ _1\"></span>del ejercicio <span class=\"_ _3\"></span>2025. <span class=\"_ _0\"></span>La <span class=\"_ _1\"></span>cartera <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>clientes se encontraba totalmente amortizada a fecha de cierre del ejercicio. La<span class=\"ls0\">s p\u00e9rdidas por deterioro del valor correspondientes al fondo de c<span class=\"_ _0\"></span>omercio no son reversibles. </span>Fondos de Comercio de Consolidaci\u00f3n Se <span class=\"_ _2\"></span>generan <span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _6\"></span>Llebalust <span class=\"_ _6\"></span>Patolog\u00eda, <span class=\"_ _2\"></span>S.L.U. <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _2\"></span>2018, de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>sociedades <span class=\"_ _9\"></span><span class=\"ff9\">Institut <span class=\"_ _5\"></span>M\u00e8dic <span class=\"_ _5\"></span>d\u2019Onco</span>-Radioter\u00e0pia, <span class=\"_ _5\"></span>S.L.U. <span class=\"_ _9\"></span>y <span class=\"_ _5\"></span>Teleradiolog\u00eda <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>Colombia Diagn\u00f3stico <span class=\"_ _1e\"> </span>Digital  Especializa<span class=\"_ _0\"></span>do,  S.A.S. <span class=\"_ _24\"> </span>en  el  ejercicio <span class=\"_ _24\"> </span>2019,  de <span class=\"_ _1e\"> </span>las  sociedade<span class=\"_ _0\"></span>s  Global Telemed Systems <span class=\"_ _0\"></span>AG y AxisMed Ge<span class=\"_ _0\"></span>stao Preventiva de <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>a\u00fade S.A. en el <span class=\"_ _0\"></span>ejercicio 2020, <span class=\"_ _0\"></span>de las sociedades <span class=\"_ _7\"> </span>Atrys <span class=\"_ _8\"> </span>Portug<span class=\"_ _2\"></span>al <span class=\"_ _8\"> </span>S.G.P.S., <span class=\"_ _8\"> </span>Aspy <span class=\"_ _8\"> </span>Global <span class=\"_ _8\"> </span>S<span class=\"_ _2\"></span>ervices, <span class=\"_ _7\"> </span>S.A.U.,<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>Genetyca <span class=\"_ _8\"> </span>ICM <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>el ejercicio <span class=\"_ _9\"></span>2021, <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _9\"></span>sociedades <span class=\"_ _7\"></span>SIMM <span class=\"_ _9\"></span>Molecular, <span class=\"_ _9\"></span>S.L.U.<span class=\"_ _2\"></span>, <span class=\"_ _9\"></span>Bien<span class=\"_ _2\"></span>zobas <span class=\"_ _9\"></span>Salud, <span class=\"_ _7\"> </span>S.L.U., <span class=\"_ _7\"></span>Initia Oncolog\u00eda, <span class=\"_ _2\"></span>S.L.U., <span class=\"_ _2\"></span>Initia <span class=\"_ _2\"></span>Research, S<span class=\"_ _2\"></span>.L. <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>Telmed <span class=\"_ _2\"></span>SpA<span class=\"_ _2\"></span><span class=\"ls1c\">  </span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2022, <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>sociedad Prestaciones M\u00e9dicas e Inversiones Chaxa SpA en el eje<span class=\"_ _0\"></span>rcicio 2023. De  acuerdo <span class=\"_ _1c\"> </span>con <span class=\"_ _1c\"> </span>las <span class=\"_ _1c\"> </span>estimaciones  y <span class=\"_ _1c\"> </span>las  proyecciones <span class=\"_ _1c\"> </span>de  las<span class=\"_ _2\"></span> <span class=\"_ _1c\"> </span>que  disp<span class=\"_ _2\"></span>one  el <span class=\"_ _1c\"> </span>Consejo <span class=\"_ _1c\"> </span>de Administraci\u00f3n <span class=\"_ _20\"> </span>de <span class=\"_ _27\"> </span>la <span class=\"_ _27\"> </span>Sociedad <span class=\"_ _20\"> </span>Dominante, <span class=\"_ _27\"> </span>excepto <span class=\"_ _27\"> </span>por <span class=\"_ _27\"> </span>los <span class=\"_ _20\"> </span>dete<span class=\"_ _2\"></span>rioros <span class=\"_ _20\"> </span>registrados <span class=\"_ _27\"> </span>las previsiones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>flujos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>caja <span class=\"_ _2\"></span>atribuibles <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>estas <span class=\"_ _2\"></span>unidades <span class=\"_ _2\"></span>generadoras <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>efectivo <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>que se <span class=\"_ _0\"></span>encuentra <span class=\"_ _1\"></span>asignado cada <span class=\"_ _1\"></span>fondo de <span class=\"_ _0\"></span>comercio, <span class=\"_ _1\"></span>permiten recuperar <span class=\"_ _1\"></span>el valor <span class=\"_ _1\"></span>neto registrado <span class=\"_ _1\"></span>a 31 de diciembre de 2025.<span class=\"_ _4b\"> </span>  Del <span class=\"_ _2\"></span>an\u00e1lisis <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>UGE <span class=\"_ _2\"></span>Atry<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>Portugal <span class=\"_ _2\"></span>realizado <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>31.12.2025, <span class=\"_ _6\"></span>mediante la <span class=\"_ _5\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _9\"></span>diferentes <span class=\"_ _5\"></span>rangos <span class=\"_ _9\"></span>razonables <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _9\"></span>tasas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>des<span class=\"_ _2\"></span>cuento <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _5\"></span>tasas <span class=\"_ _5\"></span>de<span class=\"_ _2\"></span> crecimiento <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>perpetuidad <span class=\"_ _1\"></span>consideradas, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>ha <span class=\"_ _0\"></span>estimado <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>3.000 <span class=\"_ _1\"></span>mi<span class=\"_ _2\"></span>les de euros en el ejercicio 2025. De acuerdo con la NIC 36, el Grupo ha registrado el deterioro de valor de la UGE en la cuenta de <span class=\"_ _0\"></span>resultados <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>el e<span class=\"_ _0\"></span>jercicio, reduc<span class=\"_ _0\"></span>iendo el <span class=\"_ _1\"></span>valor del fondo <span class=\"_ _1\"></span>de comercio <span class=\"_ _0\"></span>asignado <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>misma, <span class=\"_ _0\"></span>por importe <span class=\"_ _1\"></span>de 3.000 <span class=\"_ _1\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>euros. <span class=\"_ _0\"></span>Las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>por deterioro <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>v<span class=\"_ _2\"></span>alor <span class=\"_ _1\"></span>corres<span class=\"_ _2\"></span>pondientes <span class=\"_ _1\"></span>al fondo de comercio no son reversibles. Del <span class=\"_ _4\"> </span>an\u00e1lisis <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>deterioro <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>v<span class=\"_ _2\"></span>alor <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>UGE <span class=\"_ _24\"> </span>IMOR <span class=\"_ _4\"> </span>realizado <span class=\"_ _24\"> </span>a <span class=\"_ _4\"> </span>31.12.2024, <span class=\"_ _24\"> </span>mediante <span class=\"_ _4\"> </span>la aplicaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>diferentes <span class=\"_ _4\"> </span>rangos <span class=\"_ _8\"> </span>razonables <span class=\"_ _8\"> </span>en <span class=\"_ _4\"> </span>las <span class=\"_ _8\"> </span>tasas <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>descuento <span class=\"_ _4\"> </span>y <span class=\"_ _8\"> </span>en <span class=\"_ _4\"> </span>las <span class=\"_ _8\"> </span>tasas <span class=\"_ _4\"> </span>de<span class=\"_ _2\"></span> crecimiento <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>perpetuidad <span class=\"_ _5\"></span>considera<span class=\"_ _0\"></span>das, <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>estim\u00f3 <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>743 <span class=\"_ _5\"></span>miles <span class=\"_ _5\"></span>de euros <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2024. <span class=\"_ _1\"></span>Del <span class=\"_ _0\"></span>an\u00e1lisis <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>UGE <span class=\"_ _1\"></span>Atrys <span class=\"_ _1\"></span>Portugal <span class=\"_ _1\"></span>realizado a <span class=\"_ _24\"> </span>31.12.2024,  mediante <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>aplic<span class=\"_ _2\"></span>aci\u00f3n <span class=\"_ _24\"> </span>de  los <span class=\"_ _24\"> </span>diferentes <span class=\"_ _1e\"> </span>rangos <span class=\"_ _24\"> </span>r<span class=\"_ _2\"></span>azonables <span class=\"_ _24\"> </span>en  las <span class=\"_ _24\"> </span>tasas <span class=\"_ _1e\"> </span>de descuento y en las <span class=\"_ _2\"></span>tasas de crecimiento <span class=\"_ _2\"></span>a perpetuidad con<span class=\"_ _2\"></span>sideradas, se esti<span class=\"_ _2\"></span>m\u00f3 un deterioro por importe de 5.556 miles de euros en el ejercicio 2024. De acuerdo <span class=\"_ _6\"></span>con la <span class=\"_ _6\"></span>NIC 36, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>registr\u00f3 <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>UGE\u2019s <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la cuenta <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>resultados <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>ejer<span class=\"_ _0\"></span>cicio, <span class=\"_ _5\"></span>reduciendo <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>omercio <span class=\"_ _5\"></span>asignado <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>las mismas, <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>im<span class=\"_ _2\"></span>porte <span class=\"_ _6\"></span>agregado <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>6.299 <span class=\"_ _5\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros. <span class=\"_ _5\"></span>Las <span class=\"_ _5\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>valo<span class=\"_ _2\"></span>r correspondientes al fondo de comercio no son reversibles. Tal <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>comenta <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>Nota <span class=\"_ _1\"></span>24,<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Grupo <span class=\"_ _0\"></span>Atrys <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>decidido <span class=\"_ _0\"></span>vender <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>negocio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Aspy Globa<span class=\"_ _0\"></span>l Services, <span class=\"_ _6\"></span>S<span class=\"_ _2\"></span>.A.U. <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>sociedades <span class=\"_ _5\"></span>dependiente<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>octubre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2025, <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>los activos  de <span class=\"_ _24\"> </span>dicha  unidad  generadora  de<span class=\"_ _0\"></span>  efectivo  ha<span class=\"_ _0\"></span>n  sido  rec<span class=\"_ _0\"></span>lasificados  como  a<span class=\"_ _0\"></span>ctivos  no corrientes <span class=\"_ _3\"></span>mantenidos <span class=\"_ _3\"></span>para <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>venta <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>dicha <span class=\"_ _1\"></span>fecha <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>posteriormente <span class=\"_ _3\"></span>sometido<span class=\"_ _2\"></span>s <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>test <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>deterioro,<span class=\"_ _2\"></span> arrojando un deterioro del fondo de comercio por importe de 45,3 millones de euros. Los fondos de comercio de consolidaci\u00f3n inc<span class=\"_ _0\"></span>luyen una parte variable a satisfacer por el Grupo de <span class=\"_ _2\"></span>acuerdo <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>contratos <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>compraventa <span class=\"_ _6\"></span>firmados <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _6\"></span>Real Life <span class=\"_ _24\"> </span>Data, <span class=\"_ _24\"> </span>S.L.  en <span class=\"_ _24\"> </span>el <span class=\"_ _1e\"> </span>ejercicio <span class=\"_ _24\"> </span>2019,  de <span class=\"_ _24\"> </span>las <span class=\"_ _24\"> </span>so<span class=\"_ _2\"></span>ciedades <span class=\"_ _24\"> </span>Instituto  de <span class=\"_ _24\"> </span>Estudi<span class=\"_ _2\"></span>os <span class=\"_ _24\"> </span>Celulares <span class=\"_ _1e\"> </span>y Moleculares <span class=\"_ _3\"></span>I.C.M., <span class=\"_ _3\"></span>S<span class=\"_ _2\"></span>.A., <span class=\"_ _3\"></span>Global <span class=\"_ _3\"></span>Telemed <span class=\"_ _3\"></span>S<span class=\"_ _2\"></span>ystems <span class=\"_ _3\"></span>AG <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>AxisMed <span class=\"_ _3\"></span>Gestao <span class=\"_ _1\"></span>Preventiva <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Sa\u00fad<span class=\"_ _2\"></span>e S.A. <span class=\"_ _9\"></span>en <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>ejercicio <span class=\"_ _7\"></span>2020, <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>socied<span class=\"_ _2\"></span>ad <span class=\"_ _9\"></span>Atrys <span class=\"_ _8\"> </span>Schweiz <span class=\"_ _9\"></span>AG <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>ejercicio <span class=\"_ _7\"> </span>2021, <span class=\"_ _7\"> </span>y <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las sociedades <span class=\"_ _6\"></span>Significant <span class=\"_ _5\"></span>Impact <span class=\"_ _6\"></span>Systems, <span class=\"_ _5\"></span>S.L.U., <span class=\"_ _6\"></span>SIMM <span class=\"_ _6\"></span>Molecula<span class=\"_ _2\"></span>r, <span class=\"_ _6\"></span>S<span class=\"_ _2\"></span>.L.U. <span class=\"_ _6\"></span>e <span class=\"_ _5\"></span>Initia <span class=\"_ _6\"></span>Oncolog\u00eda, S.L.U. e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio 2022, <span class=\"_ _1\"></span>que corresponde <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>importe proba<span class=\"_ _0\"></span>ble a<span class=\"_ _0\"></span> pagar <span class=\"_ _1\"></span>actualizado a <span class=\"_ _1\"></span>un<span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>tasa de descuento del 5%.  En aplicaci\u00f3n de la NIC 38, el Fondo de Comercio <span class=\"_ _24\"> </span>no  se <span class=\"_ _24\"> </span>amortiza, <span class=\"_ _24\"> </span>habi\u00e9ndose  efectuado <span class=\"_ _24\"> </span>el correspondiente <span class=\"_ _3\"></span>test <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>cada <span class=\"_ _3\"></span>un<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>UGEs <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>pr<span class=\"_ _2\"></span>oyecciones <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>flujos previstas, sin que de los mismos se hayan derivado ajustes en la medici\u00f3n (ver metodolog\u00eda en la Nota 3.b), excepto en 2024 para el caso de <span class=\"_ _2\"></span>IMOR y Atrys Portugal, S.G.P.S. y en 2025 para el caso de ICM y Atrys Portugal. Otra Informaci\u00f3n En el ejercicio 2025 y en el ejercicio 2024 no se han registrado otros deterioros de valor en los elementos <span class=\"_ _24\"> </span>del<span class=\"_ _2\"></span>  inmovilizado <span class=\"_ _24\"> </span>intangible,  que <span class=\"_ _24\"> </span>los<span class=\"_ _2\"></span>  menc<span class=\"_ _0\"></span>ionados  deter<span class=\"_ _0\"></span>ioros  de <span class=\"_ _24\"> </span>los  fondos  de comercio <span class=\"_ _0\"></span>de IMOR y <span class=\"_ _0\"></span>Atrys Portugal, S.G.P.S. e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>2024 y <span class=\"_ _0\"></span>de ICM <span class=\"_ _0\"></span>y Atrys <span class=\"_ _0\"></span>Portugal en 2025, <span class=\"_ _0\"></span>as\u00ed como el deterioro de los proyectos de desarrollo dados de ba<span class=\"_ _0\"></span>ja en los ejercicios 2024 y 2025. A 31 <span class=\"_ _0\"></span>de diciembre<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>2025 y <span class=\"_ _0\"></span>a 31 <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de 2<span class=\"_ _0\"></span>024 no <span class=\"_ _0\"></span>existen a<span class=\"_ _0\"></span>ctivos intangibles <span class=\"_ _1\"></span>de vida \u00fatil indefinida, <span class=\"_ _7\"></span>excepto <span class=\"_ _9\"></span>los <span class=\"_ _8\"> </span>fondos <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>comercio, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>marca <span class=\"_ _7\"></span>asignada <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>subgrupo <span class=\"_ _7\"> </span>Aspy Global Service<span class=\"_ _0\"></span>s, S.A.U. <span class=\"_ _0\"></span>y sociedade<span class=\"_ _0\"></span>s dependientes, por <span class=\"_ _0\"></span>importe de<span class=\"_ _0\"></span> 16.095 <span class=\"_ _1\"></span>mi<span class=\"_ _2\"></span>les de <span class=\"_ _0\"></span>euros en <span class=\"_ _0\"></span>el ejercicio 2024, que ha sido reclasificada a activos no corrientes mantenidos para<span class=\"_ _0\"></span> la venta<span class=\"_ _4b\"> </span><span class=\"_ _2\"></span> No <span class=\"_ _2\"></span>existen <span class=\"_ _2\"></span>compromisos <span class=\"_ _2\"></span>firmes <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>compra <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>venta <span class=\"_ _2\"></span>respecto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>elementos <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>inmovilizado intangible <span class=\"_ _1e\"> </span>que <span class=\"_ _1e\"> </span>est\u00e9n <span class=\"_ _1e\"> </span>vigentes  a <span class=\"_ _24\"> </span>la  fecha <span class=\"_ _24\"> </span>de  elaboraci\u00f3n <span class=\"_ _24\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>las  pre<span class=\"_ _0\"></span>sentes  cue<span class=\"_ _0\"></span>ntas  anuales consolidadas<span class=\"_ _4b\"> </span>. Todos los <span class=\"_ _2\"></span>elementos del inmovilizado intangible est\u00e1n afectos a la explotaci\u00f3n <span class=\"_ _2\"></span>del Grupo y <span class=\"_ _2\"></span>no tienen restricciones al uso, encontr\u00e1ndose libre de carga<span class=\"_ _0\"></span>s. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-513": {
   "value": "o <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _1\"></span>2<span class=\"_ _2\"></span>025 <span class=\"_ _1\"></span>es el <span class=\"_ _1\"></span>siguiente: Miles de euros 31/12/2024  Altas  Traspasos (*) Bajas (**) Diferencias conversi\u00f3n 31/12/2025 Coste: Desarrollo 30.768 3.264 (36) (16.483) (289) 17.224 Propiedad industrial 707<span class=\"ls0\"> </span>1 (194) (3) - 511<span class=\"ls0\"> </span>Marcas 21.652 - (16.095) (632) - 4.925 Aplicaciones inform\u00e1ticas 33.392 2.<span class=\"ls0\">761 </span>(2<span class=\"ls0\">1.074) </span>(1.568) (<span class=\"ls6\">11</span>2) 13.399 Carteras de clientes 152.852 - (54.813) (2.761) (42) 95.236 Fondo de comercio 267.352 - (116.267) (18.113) (524) 132.448 506.723 6.026 (208.479) (39.560) (967) 263.743 Amortizaci\u00f3n Acumulada: Desarrollo (11.792) (2.466) 3 2.969 (78) (11.364) Propiedad industrial (495) (30) 193<span class=\"ls0\"> </span>3 - (329) Marcas (1.750) (392) - 335<span class=\"ls0\"> </span>- (1.807) Aplicaciones inform\u00e1ticas (23.917) (2.912) 16.212 887<span class=\"ls0\"> </span>(14) (9.744) Cartera de clientes (44.678) (11.075) 20.573 2.761 (6) (3<span class=\"ls0\">2.425) </span>(82.632) (16.875) 36.981 6.955 (98) (5<span class=\"ls0\">5.669) </span>Inmovilizado Intangible Neto 424.091<span class=\"ff2\"> </span>(1<span class=\"ls0\">0.849) </span>(171.498) (32.605) (1.065) 2<span class=\"ls6\">08</span>.074 (*) <span class=\"_ _35\"> </span>Los <span class=\"_ _1\"></span>traspasos <span class=\"_ _1\"></span>corresponden <span class=\"_ _3\"></span>p<span class=\"_ _2\"></span>r\u00e1ctic<span class=\"_ _0\"></span>amente <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>totalidad <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>inmovilizado <span class=\"_ _1\"></span>intangible <span class=\"_ _1\"></span>correspon<span class=\"_ _0\"></span>diente <span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l <span class=\"_ _1\"></span>subgrupo <span class=\"ff8\">Asp<span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>Global <span class=\"_ _1\"></span>Services, </span>S.A.U. y socied<span class=\"_ _0\"></span>ades dependi<span class=\"_ _0\"></span>entes<span class=\"ff2\"> que ha sido clasifica<span class=\"_ _0\"></span>do como acti<span class=\"_ _0\"></span>vos no corrien<span class=\"_ _0\"></span>tes mantenidos <span class=\"_ _0\"></span>para la venta (<span class=\"_ _1\"></span>Ver Nota 24).  </span>(**)    <span class=\"_ _2\"></span>Las bajas de fondos de comercio, marcas y carteras de clientes<span class=\"_ _0\"></span> corresponden principalm<span class=\"_ _0\"></span>ente al deterioro realiz<span class=\"_ _0\"></span>ado en <span class=\"_ _6\"></span>el ejercicio 2025 en la UGE <span class=\"ff8\">ICM</span> y <span class=\"_ _0\"></span>de Atrys Por<span class=\"_ _0\"></span>tugal por un <span class=\"_ _0\"></span>importe de 1<span class=\"_ _0\"></span>5.410 miles d<span class=\"_ _0\"></span>e euros y <span class=\"_ _0\"></span>3.000 miles d<span class=\"_ _0\"></span>e euros respe<span class=\"_ _0\"></span>ctivamente.<span class=\"_ _4b\"> </span>El detalle y movimiento del inmovilizado material a lo largo del ejercicio 2025 es el siguiente, en miles de euros: 31/12/2024 Altas  Bajas (*) Traspasos (**) Diferencias Conversi\u00f3n 31/12/2025 Coste: Terrenos y Construcciones 3.947 43<span class=\"ls0\"> </span>(33) (2.384) (1) 1.572 Instalaciones t\u00e9cnicas y Maquinaria 70.420 2.<span class=\"ls0\">753 </span>(5.404) (21.314) (60) 46.395 Otras instalaciones, utillaje y mobiliario 14.047 2<span class=\"ls6\">21</span> (1.212) (7.6<span class=\"ls6\">18</span>) (1) 5.437 Equipos proceso de informaci\u00f3n  6.079 2<span class=\"ls6\">30</span> (8) (2.9<span class=\"ls6\">65</span>) (55) 3.281 Otro inmovilizado material 4.232 129<span class=\"ls0\"> </span>(709) (1.866) - 1.7<span class=\"ls6\">86</span> Inmovilizado Material en curso y anticipos 603<span class=\"ls0\"> </span>3.115 (1) (3.389) - 328<span class=\"ls0\"> </span>99.328 6.<span class=\"ls0\">4</span>91<span class=\"ls0\"> </span>(7.367) (39.536) (117) 58.7<span class=\"ls7\">99</span> Amortizaci\u00f3n Acumulada: Construcciones (788) (149) 38<span class=\"ls0\"> </span>157<span class=\"ls0\"> </span>- (742) Instalaciones t\u00e9cnicas y Maquinaria (51.280) (3.968) 5.308 19.633 4 (30.303) Otras instalaciones, utillaje y mobiliario (10.235) (386) 1.238 6.505 7 (2<span class=\"ls0\">.871) </span>Equipos proceso de informaci\u00f3n (4.626) (532) 6 2.291 100<span class=\"ls0\"> </span>(2.761) Otro inmovilizado material (2.875) (155) 657<span class=\"ls0\"> </span>904<span class=\"ls0\"> </span>(11) (1.480) (69.804) (5.190) 7.247 29.490 100<span class=\"ls0\"> </span>(38.157) Inmovilizado Material, Neto 29.524 1.<span class=\"ls0\">301 </span>(120) (10.046) (17) 20.<span class=\"ls0\">642 </span>(*) <span class=\"_ _35\"> </span>Las bajas de inm<span class=\"_ _0\"></span>ovilizado mat<span class=\"_ _0\"></span>erial del ejerc<span class=\"_ _0\"></span>icio 2025 c<span class=\"_ _0\"></span>orresponden en s<span class=\"_ _0\"></span>u mayor\u00eda a el<span class=\"_ _0\"></span>ementos tot<span class=\"_ _0\"></span>almente am<span class=\"_ _0\"></span>ortizados dad<span class=\"_ _0\"></span>os de <span class=\"_ _2\"></span>baja en el subgr<span class=\"_ _0\"></span>upo <span class=\"ff8\">Atrys Portug<span class=\"_ _0\"></span>al S.G.P.S.<span class=\"ff2\"> </span>y sociedade<span class=\"_ _0\"></span>s dependient<span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>s<span class=\"ff2\">. </span></span>(**) <span class=\"_ _2c\"> </span>Lo<span class=\"_ _2\"></span>s <span class=\"_ _6\"></span>traspasos<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>corresponden <span class=\"_ _6\"></span>pr\u00e1cticamen<span class=\"_ _0\"></span>te <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>totalidad <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>inmovilizado <span class=\"_ _6\"></span>material <span class=\"_ _6\"></span>correspo<span class=\"_ _0\"></span>ndiente <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>l <span class=\"_ _6\"></span>subgrupo <span class=\"_ _6\"></span><span class=\"ff8\">Aspy <span class=\"_ _6\"></span>Global <span class=\"_ _6\"></span>Services, <span class=\"_ _6\"></span>S.A.U. <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>sociedades<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>dependientes<span class=\"ff2\"> <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>sido <span class=\"_ _6\"></span>clasificado <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>activos <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>corrient<span class=\"_ _0\"></span>es </span></span>mantenidos para<span class=\"_ _0\"></span> la venta (Ver<span class=\"_ _0\"></span> Nota 24).  El detalle y movimiento del inmovilizado material a lo largo del ejercicio 2024 es el siguiente, en miles de euros: 31/12/2023 Altas  Bajas  Traspasos (*) Diferencias Conversi\u00f3n 31/12/2024 Coste: Terrenos y Construcciones 3.949 - - - (2) 3.947 Instalaciones t\u00e9cnicas y Maquinaria 67.956 2.640 (1.580) 1.544 (140) 70.420 Otras instalaciones, utillaje y mobiliario 14.073 177<span class=\"ls0\"> </span>(354) 156<span class=\"ls0\"> </span>(5) 14.047 Equipos proceso de informaci\u00f3n  6.123 325<span class=\"ls0\"> </span>(125) - (244) 6.079 Otro inmovilizado material 3.818 502<span class=\"ls0\"> </span>(142) 52<span class=\"ls0\"> </span>2 4.232 Inmovilizado Material en curso y anticipos 384<span class=\"ls0\"> </span>603<span class=\"ls0\"> </span>- (384) - 603<span class=\"ls0\"> </span>96.303 4.247 (2.201) 1.368 (389) 99.328 Amortizaci\u00f3n Acumulada: Construcciones (648) (140) - - - (788) Instalaciones t\u00e9cnicas y Maquinaria (47.558) (3.540) 858<span class=\"ls0\"> </span>(1.143) 103<span class=\"ls0\"> </span>(51.280) Otras instalaciones, utillaje y mobiliario (10.159) (499) 348<span class=\"ls0\"> </span>75<span class=\"ls0\"> </span>- (10.235) Equipos proceso de informaci\u00f3n (4.412) (599) 178<span class=\"ls0\"> </span>- 207<span class=\"ls0\"> </span>(4.626) Otro inmovilizado material (2.818) (182) 139<span class=\"ls0\"> </span>(46) 32<span class=\"ls0\"> </span>(2.875) (65.595) (4.960) 1.523 (1.114) 342<span class=\"ls0\"> </span>(69.804) Inmovilizado Material, Neto 30.708 (713) (678) 254<span class=\"ls0\"> </span>(47) 29.524 (*) <span class=\"_ _35\"> </span>Los <span class=\"_ _6\"></span>traspasos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>instalaciones <span class=\"_ _6\"></span>t\u00e9cnic<span class=\"_ _0\"></span>as <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>maquinaria <span class=\"_ _6\"></span>corresponden <span class=\"_ _6\"></span>principalme<span class=\"_ _0\"></span>nte <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>lasificaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>inmovilizado <span class=\"_ _6\"></span>materia<span class=\"_ _2\"></span>l <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>determinados <span class=\"_ _6\"></span>derechos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>uso <span class=\"_ _6\"></span>correspondientes <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>l <span class=\"_ _6\"></span>subgrupo <span class=\"_ _5\"></span><span class=\"ff8\">Atrys <span class=\"_ _6\"></span>Portu<span class=\"_ _0\"></span>gal <span class=\"_ _6\"></span>S.G.P.S.<span class=\"ff2\"> <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>us </span></span>sociedades depen<span class=\"_ _0\"></span>dientes dura<span class=\"_ _0\"></span>nte el ejercici<span class=\"_ _0\"></span>o 2024 en base <span class=\"_ _0\"></span>a su natura<span class=\"_ _0\"></span>leza. (V<span class=\"_ _0\"></span>er nota 7).<span class=\"_ _4b\"> </span>ciones t\u00e9cnicas 3.439 488<span class=\"ls0\"> </span>- (994) 2.933 Veh\u00edculos 2.082 36<span class=\"ls0\"> </span>(1.471) (61) 586<span class=\"ls0\"> </span>Aplicaciones inform\u00e1ticas 416<span class=\"ls0\"> </span>4.220 - (16) 4.620 Equipos inform\u00e1ticos 337<span class=\"ls0\"> </span>234<span class=\"ls0\"> </span>(83) (82) 406<span class=\"ls0\"> </span>44.502 9.061 (18.687) (2.861) 32.015 Amortizaci\u00f3n Acumulada: Edificios/Oficinas (12.997) (4.056) 8.950 1.404 (6.699) Maquinaria e instalaciones t\u00e9cnicas (1.683) (297) - 895<span class=\"ls0\"> </span>(1.085) Veh\u00edculos (637) (446) 674<span class=\"ls0\"> </span>20 (389) Aplicaciones inform\u00e1ticas (373) (227) - 7 (593) Equipos inform\u00e1ticos (169) (123) 42<span class=\"ls0\"> </span>83<span class=\"ls0\"> </span>(167) (15.859) (5.149) 9.666 2.409 (8.933) Neto 28.643<span class=\"ff2\"> </span>3.912 (9.021) (452) 23.082 (**) <span class=\"_ _2c\"> </span>Las altas del ejercicio corresp<span class=\"_ _0\"></span>onden principal<span class=\"_ _0\"></span>mente a aplica<span class=\"_ _0\"></span>ciones inform\u00e1<span class=\"_ _0\"></span>ticas dadas de alta en el s<span class=\"_ _0\"></span>ubgrupo <span class=\"ff8\">Global Tele<span class=\"_ _0\"></span>med Systems<span class=\"_ _0\"></span> </span>AG <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>socied<span class=\"_ _0\"></span>ades <span class=\"_ _5\"></span>dep<span class=\"_ _0\"></span>endientes<span class=\"ff2\">, <span class=\"_ _5\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _5\"> </span>a <span class=\"_ _5\"></span>oficinas <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>delegaciones <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>rea<span class=\"_ _0\"></span>liza <span class=\"_ _6\"></span>e<span class=\"_ _2\"></span>l <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _5\"></span>act<span class=\"_ _0\"></span>ividad, <span class=\"_ _6\"></span>esp<span class=\"_ _2\"></span>ecialmente <span class=\"_ _6\"></span>en <span class=\"_ _5\"> </span>el </span>subgrupo <span class=\"_ _6\"></span><span class=\"ff8\">Aspy <span class=\"_ _5\"></span>Global <span class=\"_ _6\"></span>Services, <span class=\"_ _6\"></span>S.A.U. <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>soci<span class=\"_ _0\"></span>edades <span class=\"_ _5\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>pendientes<span class=\"ff2 ls1d\">, <span class=\"_ _6\"></span><span class=\"ls0\">q<span class=\"_ _2\"></span>ue <span class=\"_ _6\"></span>h<span class=\"_ _2\"></span>an <span class=\"_ _6\"></span>sido <span class=\"_ _5\"></span>posteriormen<span class=\"_ _0\"></span>te <span class=\"_ _6\"></span>t<span class=\"_ _2\"></span>raspasadas <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>clasificad<span class=\"ls1e\">as<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _5\"></span>com<span class=\"_ _1\"></span>o </span></span></span></span></span>activos no corri<span class=\"_ _0\"></span>entes manteni<span class=\"_ _0\"></span>dos para la<span class=\"_ _0\"></span> venta, (*<span class=\"ls0\">*) <span class=\"_ _2d\"> </span>Los <span class=\"_ _5\"> </span>t<span class=\"_ _2\"></span>raspasos<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>corresponden <span class=\"_ _5\"> </span>en <span class=\"_ _9\"> </span>su <span class=\"_ _5\"> </span>totalidad <span class=\"_ _5\"> </span>a <span class=\"_ _9\"> </span>los <span class=\"_ _5\"> </span>derechos <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>uso <span class=\"_ _5\"> </span>correspondientes <span class=\"_ _5\"> </span>al <span class=\"_ _9\"> </span>subgru<span class=\"_ _0\"></span>po <span class=\"_ _7\"> </span><span class=\"ff8\">Aspy <span class=\"_ _9\"> </span>Globa<span class=\"_ _0\"></span>l <span class=\"_ _9\"> </span>Services, <span class=\"_ _5\"></span>S.A.U. <span class=\"_ _5\"></span>y </span></span>sociedades depend<span class=\"_ _0\"></span>ientes<span class=\"ff2\"> que han s<span class=\"_ _0\"></span>ido clasifi<span class=\"_ _0\"></span>cados como activ<span class=\"_ _0\"></span>os no corrie<span class=\"_ _0\"></span>ntes mante<span class=\"_ _0\"></span>nidos para la ven<span class=\"_ _0\"></span>ta (Ver N<span class=\"_ _0\"></span>ota 24).<span class=\"_ _4b\"> </span></span>Miles de euros 31/12/2023 Altas  Traspasos (*) Bajas y diferencias de conversi\u00f3n 31/12/2024 Coste: Edificios/Oficinas 38.850 2.954 - (3.576) 38.228 Maquinaria e instalaciones t\u00e9cnicas 4.790 - (1.544) 193<span class=\"ls0\"> </span>3.439 Veh\u00edculos 2.349 557<span class=\"ls0\"> </span>(46) (778) 2.082 Aplicaciones inform\u00e1ticas 312<span class=\"ls0\"> </span>104<span class=\"ls0\"> </span>- - 416<span class=\"ls0\"> </span>Equipos inform\u00e1ticos 291<span class=\"ls0\"> </span>109<span class=\"ls0\"> </span>- (63) 337<span class=\"ls0\"> </span>46.592 3.724 (1.590) (4.224) 44.502 Amortizaci\u00f3n Acumulada: Edificios/Oficinas (11.424) (4.975) - 3.402 (12.997) Maquinaria e instalaciones t\u00e9cnicas (2.061) (747) 1.068 57<span class=\"ls0\"> </span>(1.683) Veh\u00edculos (983) (468) 46<span class=\"ls0\"> </span>768<span class=\"ls0\"> </span>(637) Aplicaciones inform\u00e1ticas (261) (111) - (1) (373) Equipos inform\u00e1ticos (92) (104) - 27<span class=\"ls0\"> </span>(169) (14.821) (6.405) 1.114 4.253 (15.859) Neto 31.771<span class=\"ff2\"> </span>(2.681) (476) 29<span class=\"ls0\"> </span>28.643 (*) <span class=\"_ _35\"> </span>Los <span class=\"_ _6\"></span>traspasos <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>ma<span class=\"_ _0\"></span>quinaria <span class=\"_ _6\"></span>e <span class=\"_ _5\"></span>ins<span class=\"_ _0\"></span>talacio<span class=\"_ _0\"></span>nes <span class=\"_ _6\"></span>t\u00e9cnicas <span class=\"_ _6\"></span>corresponden <span class=\"_ _6\"></span>principalmente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>clasific<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>inmovilizado <span class=\"_ _6\"></span>materia<span class=\"_ _6\"></span>l <span class=\"_ _6\"></span>de determinados<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>erechos <span class=\"_ _1\"></span>de uso<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>orrespon<span class=\"_ _0\"></span>dientes <span class=\"_ _1\"></span>al sub<span class=\"_ _0\"></span>grupo <span class=\"ff8\">Atr<span class=\"_ _0\"></span>ys <span class=\"_ _0\"></span>Portuga<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>S.G.P.S.<span class=\"ff2\"> <span class=\"_ _1\"></span>y sus<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sociedades<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ependientes <span class=\"_ _1\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>ejercicio </span></span>2024 en base a s<span class=\"_ _0\"></span>u naturaleza.<span class=\"_ _0\"></span> (Ver not<span class=\"_ _0\"></span>a 6).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-514": {
   "value": " <span class=\"_ _6\"></span>desarrollo<span class=\"_ _4b\"> </span>El de<span class=\"_ _0\"></span>talle <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>proyecto de <span class=\"_ _1\"></span>los costes activa<span class=\"_ _0\"></span>dos como <span class=\"_ _0\"></span>\u201cDesarrollo\u201d <span class=\"_ _1\"></span>dur<span class=\"_ _2\"></span>ante <span class=\"ff2\">los e<span class=\"_ _0\"></span>jercicios <span class=\"_ _1\"></span>2025<span class=\"_ _2\"></span> y </span>2024, as\u00ed como los acumulados hasta el 31 de diciembre de 2025 y el 31 de diciembre de 2024 son los siguientes, en miles de euros: Miles de euros 31/12/2024 Altas Bajas Traspasos y diferencias de conversi\u00f3n 31/12/2025 Proyecto glioblastom<span class=\"_ _0\"></span>as 3.919 - (3.919) - - Proyecto en c\u00e1ncer de mam<span class=\"_ _0\"></span>a 3.773 75<span class=\"ls0\"> </span>(3.848) - - Programa linfomas 2.145 - - - 2.145 Modelos avanzados de <span class=\"_ _0\"></span>diagn\u00f3stico personal - 1 1.504 - - - 1.504 Prototipo sistema experto <span class=\"_ _0\"></span>de tratamiento 3.806 - - - 3.806 Radio proliq 968 60<span class=\"ls0\"> </span>(1.028) - - COVIG-3 529 - (529) - - BLI<span class=\"ls0\">-O </span>1.067 150 (1.217) - - ONCLIQ 980 100 (1.080) - - Tolsen-Radiosen 743 - - - 743 Emir-Cancer de Pulm\u00f3n 708 150 (858) - - Eublam 692 200 (892) - - Graphari 274 50<span class=\"ls0\"> </span>- - 324 Stragen-<span class=\"ls18\">IO</span> 95<span class=\"ls0\"> </span>400 - - 495 Blimfopred 357 170 - - 527 Syntarch <span class=\"ff9\">\u2013</span> Smart Data 203 50<span class=\"ls0\"> </span>- - 253 Brecise 450 450 - - 900 Neurorescate - 100 - - 100 Proyecto Infinium 283 - - - 283 Proyecto Carehab 651 150 (801) - - Desarrollo AxisMed 1.325 11<span class=\"ls0\"> </span>(40) 8 1.304 Desarrollo ITMS 4.261 7<span class=\"ls7\">30</span> (1.38<span class=\"ls6\">4)</span> (333) 3.<span class=\"ls7\">27<span class=\"ls0\">4 </span></span>De<span class=\"ls0\">sarrollo Bienzobas </span>647 418 (887) - 1<span class=\"ls7\">78</span> Desarrollo BBDD 1.388 - - - 1.388 Total 30.768 3.264 (<span class=\"ls7\">16</span>.<span class=\"ls7\">483<span class=\"_ _2\"></span></span>) (325) 17.224 Miles de euros 31/12/2023 Altas Bajas Traspasos y diferencias de conversi\u00f3n 31/12/2024 Proyecto glioblastom<span class=\"_ _0\"></span>as 3.919 - - - 3.919 Proyecto en c\u00e1ncer de mam<span class=\"_ _0\"></span>a 3.667 106 - - 3.773 Programa linfomas 2.145 - - - 2.145 Modelos avanzados de <span class=\"_ _0\"></span>diagn\u00f3stico personal - 1 1.504 - - - 1.504 Modelos avanzados de <span class=\"_ _0\"></span>diagn\u00f3stico personal - 2 6.075 - (6.075) - - Prototipo sistema experto <span class=\"_ _0\"></span>de tratamiento 3.806 - - - 3.806 Predictores de respuesta f<span class=\"_ _0\"></span>rente a radio e inmunoterapia (pulm\u00f3n) 1.196 - (1.752) 556 - Radio proliq 842 126 - - 968 COVIG-3 529 - - - 529 BLI<span class=\"ls0\">-O </span>314 153 - 600 1.067 ONCLIQ 271 120 - 589 980 PrediApt 288 - (288) - - Alarc\u00e1n (Alarminas) 818 202 (1.988) 968 - Tolsen-Radiosen 587 - - 156 743 Emir-Cancer de Pulm\u00f3n 566 142 - - 708 Eublam 407 285 - - 692 Dipcan 781 463 (1.244) - - Graphari 163 111 - - 274 Stragen-<span class=\"ls18\">IO</span> - 95<span class=\"ls0\"> </span>- - 95<span class=\"ls0\"> </span>Blimfopred - 357 - - 357 Syntarch <span class=\"ff9\">\u2013</span> Smart Data - 203 - - 203 Brecise - 450 - - 450 Proyecto Infinium 283 - - - 283 Proyecto Daplia 475 - (475) - - Proyecto Carehab 384 267 - - 651 Proyecto DARTIA - - - - - Desarrollo AxisMed 1.725 10<span class=\"ls0\"> </span>(113) (297) 1.325 Desarrollo ITMS 2.363  2.211 (15) (298) 4.261 De<span class=\"ls0\">sarrollo Bienzobas </span>279 368 - - 647 Desarrollo BBDD 1.388  - - - 1.388<span class=\"_ _4b\"> </span><div class=\"c w5c h89 gs1c8\"><div class=\"t m0 x1 h86 y24c ff8 fs5 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w5d h89 gs1c9\"><div class=\"t m0 x28 h86 y24c ff8 fs5 fc0 sc0 ls0 ws0\">34.775 </div></div><div class=\"c w5e h89 gs1ca\"><div class=\"t m0 x5e h86 y24c ff8 fs5 fc0 sc0 ls0 ws0\">5.669 </div></div><div class=\"c w5d h89 gs1cb\"><div class=\"t m0 x3c h86 y24c ff8 fs5 fc0 sc0 ls0 ws0\">(11.950) </div></div><div class=\"c w5e h89 gs1cc\"><div class=\"t m0 x5e h86 y24c ff8 fs5 fc0 sc0 ls0 ws0\">2.274 </div></div><div class=\"c w5f h89 gs1cd\"><div class=\"t m0 x28 h86 y24c ff8 fs5 fc0 sc0 ls0 ws0\">30.768 </div></div><div class=\"c w2 h0 gs1ce\"><div class=\"t m0 x7 h3 y6b3 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y6b4 ff2 fs2 fc0 sc0 ls0 ws0\">Las <span class=\"_ _1\"></span>bajas de <span class=\"_ _1\"></span>desarrollo por <span class=\"_ _1\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>16.483 miles <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>euros<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>en el <span class=\"_ _1\"></span>ejercicio 2025 <span class=\"_ _1\"></span>(11.950 miles </div><div class=\"t m0 x7 h3 y6b5 ff2 fs2 fc0 sc0 ls0 ws0\">de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _2\"></span>2024) <span class=\"_ _2\"></span>corresponden <span class=\"_ _6\"></span>principalmente <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>proyectos <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>desarrollo <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>h<span class=\"_ _2\"></span>an </div><div class=\"t m0 x7 h3 y6b6 ff2 fs2 fc0 sc0 ls0 ws0\">sido <span class=\"_ _3\"></span>dados <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>baja <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>existir <span class=\"_ _1\"></span>dudas <span class=\"_ _3\"></span>razonables <span class=\"_ _1\"></span>acerca <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>\u00e9xito <span class=\"_ _1\"></span>t\u00e9cnico <span class=\"_ _3\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>renta<span class=\"_ _2\"></span>bilidad <span class=\"_ _3\"></span>econ\u00f3mico-<span class=\"_ _4b\"> </span></div><div class=\"t m0 x7 h3 y6b7 ff2 fs2 fc0 sc0 ls0 ws0\">comercial <span class=\"_ _1f\"> </span>de <span class=\"_ _2a\"> </span>dichos <span class=\"_ _1f\"> </span>proyectos, <span class=\"_ _2a\"> </span>concretamente <span class=\"_ _1f\"> </span>en <span class=\"_ _2a\"> </span>lo <span class=\"_ _1f\"> </span>que <span class=\"_ _2a\"> </span>se <span class=\"_ _2a\"> </span>refiere <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>los <span class=\"_ _2a\"> </span>proyectos </div><div class=\"t m0 x7 h3 y6b8 ff9 fs2 fc0 sc0 ls0 ws0\">\u201cGlioblastomas\u201d, <span class=\"_ _24\"> </span>\u201cCOVIG<span class=\"ff2\">-</span>3\u201d,  \u201cC\u00e1<span class=\"_ _0\"></span>ncer <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>mama\u201d, <span class=\"_ _24\"> </span>\u201cBL<span class=\"_ _2\"></span>I<span class=\"ff2\">-</span>O\u201d, <span class=\"_ _24\"> </span>\u201cONCL<span class=\"_ _2\"></span>IQ\u201d, <span class=\"_ _24\"> </span>\u201cRadio <span class=\"_ _24\"> </span>proliq\u201d,<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y24a ff9 fs2 fc0 sc0 ls0 ws0\">\u201cEmir<span class=\"ff2\">-</span>Cancer <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>pulm\u00f3n\u201d, <span class=\"_ _4\"> </span>\u201cEublam\u201d <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>\u201cCarehab\u201d <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _24\"> </span>2<span class=\"ff2\">025 <span class=\"_ _24\"> </span>y <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>los <span class=\"_ _24\"> </span>proyectos </span></div><div class=\"t m0 x7 h3 y6b9 ff9 fs2 fc0 sc0 ls0 ws0\">\u201cModelos Avanzados\u201d, \u201c<span class=\"_ _2\"></span>Predictores de respuesta <span class=\"_ _2\"></span>frente a r<span class=\"_ _2\"></span>adio e inmunoterapia\u201d, <span class=\"_ _2\"></span>\u201cPrediApt\u201d, </div><div class=\"t m0 x7 h3 y6ba ff9 fs2 fc0 sc0 ls0 ws0\">\u201cAlarc\u00e1n\u201d, \u201cDipcan\u201d, y <span class=\"_ _2\"></span>\u201cDaplia\u201d <span class=\"_ _2\"></span>en el <span class=\"_ _2\"></span>ejercicio 2024. A <span class=\"_ _2\"></span>pesar de <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>en alguno <span class=\"_ _2\"></span>de los <span class=\"_ _2\"></span>citados </div><div class=\"t m0 x7 h3 y6bb ff2 fs2 fc0 sc0 ls0 ws0\">proyectos <span class=\"_ _1\"></span>se han <span class=\"_ _1\"></span>obtenido re<span class=\"_ _0\"></span>sultados <span class=\"_ _1\"></span>interesantes, las <span class=\"_ _1\"></span>circunstancias y <span class=\"_ _1\"></span>evoluci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>los mismos </div><div class=\"t m0 x7 h3 y6bc ff2 fs2 fc0 sc0 ls0 ws0\">durante <span class=\"_ _3\"></span>dichos <span class=\"_ _1\"></span>eje<span class=\"_ _2\"></span>rcicios, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _3\"></span>como, <span class=\"_ _0\"></span>entre <span class=\"_ _3\"></span>otros a<span class=\"_ _0\"></span>spectos, <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>apa<span class=\"_ _2\"></span>rici\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>des<span class=\"_ _2\"></span>arrollos <span class=\"_ _3\"></span>alternativos<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y6bd ff2 fs2 fc0 sc0 ls0 ws0\">ha puesto de manifiesto <span class=\"_ _2\"></span>dificultades para entrar en <span class=\"_ _2\"></span>la fase comercial, por lo <span class=\"_ _2\"></span>que se ha decidido<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y163 ff2 fs2 fc0 sc0 ls0 ws0\">dar <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>baja <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>citados <span class=\"_ _2\"></span>proyectos. <span class=\"_ _2\"></span>Dicha <span class=\"_ _6\"></span>decisi\u00f3n <span class=\"_ _2\"></span>propuesta <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>direcci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>departamento </div><div class=\"t m0 x7 h3 y6be ff2 fs2 fc0 sc0 ls0 ws0\">de <span class=\"_ _2\"></span>I+D y po<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>la direcci\u00f3n<span class=\"_ _2\"></span> financiera <span class=\"_ _2\"></span>ha sido <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>espaldada por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>consejo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>administraci\u00f3n. <span class=\"_ _2\"></span>Esto </div><div class=\"t m0 x7 h3 y6bf ff2 fs2 fc0 sc0 ls0 ws0\">ha <span class=\"_ _2\"></span>supuesto <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inm<span class=\"_ _2\"></span>ovilizado <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>11.503 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>cuenta <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>resultados </div><div class=\"t m0 x7 h3 y6c0 ff2 fs2 fc0 sc0 ls0 ws0\">del <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _4\"> </span>2025 <span class=\"_ _24\"> </span>(11.8<span class=\"_ _2\"></span>22 <span class=\"_ _4\"> </span>miles <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>euros <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>resultados <span class=\"_ _4\"> </span>del <span class=\"_ _24\"> </span>ejercicio <span class=\"_ _4\"> </span>2024). </div><div class=\"t m0 x7 h3 yaf ff2 fs2 fc0 sc0 ls0 ws0\">Derivado <span class=\"_ _0\"></span>de ello, se <span class=\"_ _0\"></span>han traspasa<span class=\"_ _0\"></span>do a re<span class=\"_ _0\"></span>sultado todas las <span class=\"_ _0\"></span>subvenciones <span class=\"_ _0\"></span>relacionadas con <span class=\"_ _0\"></span>dichos </div><div class=\"t m0 x7 h3 y8e ff2 fs2 fc0 sc0 ls0 ws0\">proyectos, <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>agregado <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>1.002 <span class=\"_ _2\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>(5.182 <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>les </div><div class=\"t m0 x7 h3 y8f ff2 fs2 fc0 sc0 ls0 ws0\">de euros en el ejercicio 2024). (Ver nota 14). </div><div class=\"t m0 x7 h3 y6c1 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y6c2 ff2 fs2 fc0 sc0 ls0 ws0\">El importe total del deterioro de proyectos de desarrollo en el ejerc<span class=\"_ _0\"></span>icio 2025 ha sido de 13.514 </div><div class=\"t m0 x7 h3 y6c3 ff2 fs2 fc0 sc0 ls0 ws0\">miles de euros (11.869 miles de euros en el ejercicio 2024). </div><div class=\"t m0 x7 h3 ydf ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y6c4 ff2 fs2 fc0 sc0 ls0 ws0\">En <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Nota <span class=\"_ _2\"></span>3.b) <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>detallan <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>criterios <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valoraci\u00f3n <span class=\"_ _6\"></span>empleados por <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>registro </div><div class=\"t m0 x7 h3 y6c5 ff2 fs2 fc0 sc0 ls0 ws0\">y  cumplimiento  de  las <span class=\"_ _24\"> </span>condiciones  para  la  capitalizaci\u00f3n  del  desarrollo,  as\u00ed  como  de  la<span class=\"_ _1\"></span> </div><div class=\"t m0 x7 h3 y171 ff2 fs2 fc0 sc0 ls0 ws0\">viabilidad y rentabilidad econ\u00f3mica futura de los mismos. </div><div class=\"t m0 x7 h3 y6c6 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y6c7 ff2 fs2 fc0 sc0 ls0 ws0\">En cuanto a los <span class=\"_ _2\"></span>proyectos activados a 31 de <span class=\"_ _2\"></span>diciembre de 2025, la mayor\u00eda de los <span class=\"_ _2\"></span>proyectos se </div><div class=\"t m0 x7 h3 y6c8 ff2 fs2 fc0 sc0 ls0 ws0\">encuentran <span class=\"_ _2\"></span>todav\u00eda <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>fase <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>desarrollo, <span class=\"_ _2\"></span>sin <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>hayan <span class=\"_ _2\"></span>producido <span class=\"_ _6\"></span>desviaciones <span class=\"_ _2\"></span>relevantes, </div><div class=\"t m0 x7 h3 y49d ff2 fs2 fc0 sc0 ls0 ws0\">ni en el <span class=\"_ _2\"></span>cumplimiento de <span class=\"_ _2\"></span>los diferentes hit<span class=\"_ _2\"></span>os, ni e<span class=\"_ _2\"></span>n las inversiones<span class=\"_ _2\"></span> p<span class=\"_ _2\"></span>resupuestadas, continuado </div><div class=\"t m0 x7 h3 y6c9 ff2 fs2 fc0 sc0 ls0 ws0\">su inversi\u00f3n en el ejercicio 2026. </div><div class=\"t m0 x7 h3 y6ca ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y6cb ff9 fs2 fc0 sc0 ls0 ws0\">Proyecto \u201cTolsen<span class=\"ff2\">-</span>Radiosen\u201d<span class=\"ff2\"> </span></div><div class=\"t m0 x7 h15 y6cc ff8 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y6cd ff2 fs2 fc0 sc0 ls0 ws0\">Durante <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>ejercicio <span class=\"_ _9\"></span>2024, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _5\"></span>Dominant<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>lleg\u00f3 <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>un <span class=\"_ _5\"></span>acuerdo <span class=\"_ _5\"></span>co<span class=\"_ _2\"></span>n <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Agrupaci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>e </div><div class=\"t m0 x7 h3 y6ce ff2 fs2 fc0 sc0 ls0 ws0\">Inter\u00e9s <span class=\"_ _6\"></span>Econ\u00f3mico <span class=\"_ _5\"></span>Morfeo <span class=\"_ _6\"></span>Biotech <span class=\"_ _5\"></span>AI<span class=\"_ _0\"></span>E, <span class=\"_ _5\"></span>especializada <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>desarrollo <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>proyectos <span class=\"_ _6\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>I<span class=\"_ _0\"></span>+D, </div><div class=\"t m0 x7 h3 y6cf ff9 fs2 fc0 sc0 ls0 ws0\">para desarrollar por cue<span class=\"_ _0\"></span>nta de esta \u00faltima el proyecto \u201cTolsen<span class=\"ff2\">-</span>Radiosen\u201d medi<span class=\"ff2\">ante un contrato </span></div><div class=\"t m0 x7 h3 y6d0 ff2 fs2 fc0 sc0 ls0 ws0\">de <span class=\"_ _6\"></span>prestaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>s<span class=\"_ _2\"></span>ervicios, <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>establece <span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Mor<span class=\"_ _2\"></span>feo <span class=\"_ _6\"></span>Biotech <span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>IE <span class=\"_ _2\"></span>es <span class=\"_ _6\"></span>p<span class=\"_ _2\"></span>ropietaria <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>todos <span class=\"_ _6\"></span>los </div><div class=\"t m0 x7 h3 y6d1 ff2 fs2 fc0 sc0 ls0 ws0\">derechos <span class=\"_ _1\"></span>del desarr<span class=\"_ _0\"></span>ollo realiz<span class=\"_ _0\"></span>ado. <span class=\"_ _1\"></span>En aplicaci\u00f3n <span class=\"_ _1\"></span>del contra<span class=\"_ _0\"></span>to <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>presta<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>servicios firmado </div><div class=\"t m0 x7 h3 y6d2 ff2 fs2 fc0 sc0 ls0 ws0\">entre <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>partes, <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>S<span class=\"_ _2\"></span>ociedad <span class=\"_ _4\"> </span>Dominante <span class=\"_ _4\"> </span>ha <span class=\"_ _4\"> </span>factur<span class=\"_ _2\"></span>ado <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>Morfeo <span class=\"_ _4\"> </span>Biot<span class=\"_ _2\"></span>ech <span class=\"_ _4\"> </span>AIE, <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>precio <span class=\"_ _4\"> </span>de<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y6d3 ff2 fs2 fc0 sc0 ls0 ws0\">mercado, <span class=\"_ _1\"></span>los costes <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span>sarrollo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>este <span class=\"_ _1\"></span>proyecto en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>incurrido <span class=\"_ _1\"></span>durante los <span class=\"_ _1\"></span>ejercicios </div><div class=\"t m0 x7 h3 y6d4 ff2 fs2 fc0 sc0 ls0 ws0\">2025 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>2024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>importe<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>175 <span class=\"_ _6\"></span>mi<span class=\"_ _2\"></span>les <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>y<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>290 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>respectivamente. <span class=\"_ _6\"></span>(Nota </div><div class=\"t m0 x7 h3 y6d5 ff2 fs2 fc0 sc0 ls0 ws0\">18.2). </div><div class=\"t m0 x7 h3 y6d6 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y6d7 ff2 fs2 fc0 sc0 ls0 ws0\"> </div></div>El detalle <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>proyecto d<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>total de <span class=\"_ _2\"></span>costes <span class=\"_ _2\"></span>activados <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>\u201cDesarrollo\u201d en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>inmovilizado <span class=\"_ _2\"></span>intangible, <span class=\"_ _2\"></span>la amortizaci\u00f3n <span class=\"_ _2\"></span>acumul<span class=\"_ _6\"></span><span class=\"ff2\">ada <span class=\"_ _2\"></span>total por <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>royecto, la <span class=\"_ _2\"></span>fecha </span>de inicio <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>prevista de <span class=\"_ _6\"></span>fin de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>proyectos, <span class=\"_ _2\"></span>as\u00ed <span class=\"_ _2\"></span>como la <span class=\"_ _2\"></span>financiaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>entidades <span class=\"_ _2\"></span>p\u00fablicas v\u00ed<span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>pr\u00e9stamos y/o <span class=\"_ _2\"></span>subvenciones <span class=\"_ _2\"></span>asignadas <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>cada proy<span class=\"_ _2\"></span>ecto <span class=\"_ _2\"></span>a 3<span class=\"_ _2\"></span>1 de diciembre de 2025 es la siguiente:  Detalle Proyecto Des<span class=\"_ _2\"></span>arrollo I+D 31-dic 31 dic 2025 31 dic 2025 Fecha  Financiaci\u00f3n  Ejercicio 2025<span class=\"_ _2\"></span> Amort. Fecha Estimada Pr\u00e9stamos I+D<span class=\"_ _2\"></span> Financiaci\u00f3n cifras en EUR  Activado   Acum.   <span class=\"ls1a\">VNC </span>  Inicio   Fin   Pendiente Amort. <span class=\"_ _2\"></span>  Subvenci\u00f3n I+D <span class=\"_ _2\"></span> Total  17.224.138 (11.364.022)  5.860.117  6.105.031  302.623 Proyecto Glioblastomas<span class=\"_ _2\"></span>  -  - - 2007 2023  209.010  - Proyecto en c\u00e1ncer de <span class=\"_ _2\"></span>mama  - - - 2007 2025  152.327 - Programa Linfomas<span class=\"_ _2\"></span>  2.144.908 (2.144.908) - 2008 2019 - - Modelos avanzados<span class=\"_ _2\"></span> de diagn\u00f3s<span class=\"_ _2\"></span>tico personal   1.504.000 (1.504.000) - 2009 2023 1.733.561  15.314 Prototipo Sistema <span class=\"_ _2\"></span>Experto de tratamiento<span class=\"_ _2\"></span>  3.805.807 (3.805.807) - 2010 2020   32.236  - Predictores de res<span class=\"_ _2\"></span>puesta frente a radio e<span class=\"_ _2\"></span> inmunoterapia (pulm\u00f3n)<span class=\"_ _2\"></span> - -  - 2019 2024 430.166 - Radio proliq - - - 2017 2025  182.200 - COVIG3 - -  - 2020 2022  187.318 - BLI-O - -  - 2020 2025  384.967 - ONCLIQ - - - 2020 2025  301.576 - PrediApt - -  - 2020 2024  120.296  - Alarc\u00e1n -  -  - 2020 2024  520.655 - Tolsen Radiose<span class=\"_ _2\"></span>n  742.778 - 742.778 2021 2026  231.009  82.243 Emir Cancer de Pulm\u00f3n<span class=\"_ _2\"></span> -  - - 2021 2025 - - Eublam - - - 2022 2026 -  - Graphari  323.829 - 323.829 2022 2026  99.611 13.914 Stragen-<span class=\"ls1b\">IO<span class=\"_ _2\"></span></span> 495.400 - 495.400 2024 2027 562.759 43.021 Blimfopred 526.650 - 526.650 2024 2027 358.089 - Syntarch <span class=\"ff9\">\u2013</span> Smart Da<span class=\"_ _2\"></span>ta 253.400 - 253.400 2024 2026 -  - Brecise 900.000 - 900.000 2024 2027 -   148.131 Neurorescate<span class=\"_ _2\"></span> 100.000 - 100.000 2025 2028 - - Proyecto Infinium<span class=\"_ _2\"></span>  282.667 (282.667)  - 2019 2021 -  - Proyecto Daplia -  - - 2019 2024  99.597  - Proyecto Carehab<span class=\"_ _2\"></span>  - - 2022 2025 - - Desarrollo Axismed<span class=\"_ _2\"></span>  1.304.228 (1.179.787)  124.441 2005 2024 - - Desarrollo ITMS <span class=\"_ _2\"></span> 3.274.128 (1.058.853) 2.215.275 2019 2023 - - Desarrollo Bienzobas<span class=\"_ _2\"></span> 178.343 - 178.343 2023 2025 499.652 - Desarrollo BBDD<span class=\"_ _2\"></span>  1.388.000 (1.388.000)  - 2021 2024 - - ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-570": {
   "value": "Fondos de Comercio El detalle y evoluci\u00f3n de los fondos de comercio recogidos en el inmovilizado intangible a 31 de diciembre de 2025 y a 31 de diciembre de 2024 es el siguiente, en miles de euros: 31/<span class=\"ls6\">12</span>/2025 (*) 31/12/2024  Fondo de comercio CIE 1.104 1.104 Fondo de comercio DRIM 835<span class=\"ls0\"> </span>835<span class=\"ls0\"> </span>Fondo de comercio RLD 10.573 10.573 Fondo de comercio ITH 537<span class=\"ls0\"> </span>537<span class=\"ls0\"> </span>Fondo de comercio ICM - 15.113 Llebalust Patolog\u00eda, S.L. 5.673 5.673<span class=\"_ _4b\"> </span><div class=\"c w69 h31 gs1d0\"><div class=\"t m0 x1 h24 y1b3 ff9 fs6 fc0 sc0 ls0 ws0\">Institut M\u00e8dic d\u2019Onco<span class=\"ff2\">-Radioter\u00e0pia, S.L.U. </span></div></div><div class=\"c w6a h31 gs1d1\"><div class=\"t m0 x5d h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">8.325 </div></div><div class=\"c w6b h31 gs1d2\"><div class=\"t m0 x1f h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">8.325 </div></div><div class=\"c w69 h3f gs1d3\"><div class=\"t m0 x1 h24 y1a8 ff2 fs6 fc0 sc0 ls0 ws0\">Teleradiolog\u00eda de Colombia Diagn\u00f3stico Digital Especializado, </div><div class=\"t m0 x1 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">S.A.S. </div></div><div class=\"c w6a h3f gs1d4\"><div class=\"t m0 x5d h24 y16b ff2 fs6 fc0 sc0 ls0 ws0\">3.489 </div></div><div class=\"c w6b h3f gs1d5\"><div class=\"t m0 x1f h24 y16b ff2 fs6 fc0 sc0 ls0 ws0\">3.364 </div></div><div class=\"c w69 h31 gs1d6\"><div class=\"t m0 x1 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Global Telemed Systems AG. </div></div><div class=\"c w6a h31 gs1d7\"><div class=\"t m0 x58 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">18.23<span class=\"_ _0\"></span><span class=\"ls0\">7 </span></div></div><div class=\"c w6b h31 gs1d8\"><div class=\"t m0 x30 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">18.711 </div></div><div class=\"c w69 h31 gs1d9\"><div class=\"t m0 x1 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">AxisMed Gestao Preventiva de Sa\u00fade S.A. </div></div><div class=\"c w6a h31 gs1da\"><div class=\"t m0 x5d h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">1.6<span class=\"ls6\">98</span> </div></div><div class=\"c w6b h31 gs1db\"><div class=\"t m0 x1f h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">1.687 </div></div><div class=\"c w69 h31 gs1dc\"><div class=\"t m0 x1 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Aspy Global Services, S.A.U. </div></div><div class=\"c w6a h31 gs1dd\"><div class=\"t m0 xad h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w6b h31 gs1de\"><div class=\"t m0 x54 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">116.267 </div></div><div class=\"c w69 h3b gs1df\"><div class=\"t m0 x1 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">Atrys Portugal S.G.P.S.  </div></div><div class=\"c w6a h3b gs1e0\"><div class=\"t m0 x5d h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">7.005 </div></div><div class=\"c w6b h3b gs1e1\"><div class=\"t m0 x30 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">10.005 </div></div><div class=\"c w69 h31 gs1e2\"><div class=\"t m0 x1 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Genetyca ICM </div></div><div class=\"c w6a h31 gs1e3\"><div class=\"t m0 x5d h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">2.759 </div></div><div class=\"c w6b h31 gs1e4\"><div class=\"t m0 x1f h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">2.759 </div></div><div class=\"c w69 h31 gs1e5\"><div class=\"t m0 x1 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">SIMM Molecular, S.L.U. </div></div><div class=\"c w6a h31 gs1e6\"><div class=\"t m0 x5d h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">1.758 </div></div><div class=\"c w6b h31 gs1e7\"><div class=\"t m0 x1f h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">1.758 </div></div><div class=\"c w69 h31 gs1e8\"><div class=\"t m0 x1 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Bienzobas Salud, S.L.U.  </div></div><div class=\"c w6a h31 gs1e9\"><div class=\"t m0 x58 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">64.042 </div></div><div class=\"c w6b h31 gs1ea\"><div class=\"t m0 x30 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">64.042 </div></div><div class=\"c w69 h3b gs1eb\"><div class=\"t m0 x1 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">Initia Oncolog\u00eda, S.L.U. </div></div><div class=\"c w6a h3b gs1ec\"><div class=\"t m0 x40 h24 y1ab ff2 fs6 fc0 sc0 ls6 ws0\">763<span class=\"ls0\"> </span></div></div><div class=\"c w6b h3b gs1ed\"><div class=\"t m0 x13 h24 y1ab ff2 fs6 fc0 sc0 ls6 ws0\">763<span class=\"ls0\"> </span></div></div><div class=\"c w69 h31 gs1ee\"><div class=\"t m0 x1 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Initia Research, S.L. </div></div><div class=\"c w6a h31 gs1ef\"><div class=\"t m0 x40 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">478<span class=\"ls0\"> </span></div></div><div class=\"c w6b h31 gs1f0\"><div class=\"t m0 x13 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">478<span class=\"ls0\"> </span></div></div><div class=\"c w69 h31 gs1f1\"><div class=\"t m0 x1 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Telmed SpA </div></div><div class=\"c w6a h31 gs1f2\"><div class=\"t m0 x5d h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">3.<span class=\"ls0\">796 </span></div></div><div class=\"c w6b h31 gs1f3\"><div class=\"t m0 x1f h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">3.932 </div></div><div class=\"c w69 h31 gs1f4\"><div class=\"t m0 x1 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Prestaciones M\u00e9dicas e Inversiones Chaxa SpA </div></div><div class=\"c w6a h31 gs1f5\"><div class=\"t m0 x5d h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">1.<span class=\"ls0\">376 </span></div></div><div class=\"c w6b h31 gs1f6\"><div class=\"t m0 x1f h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">1.<span class=\"ls0\">426 </span></div></div><div class=\"c w6a h3b gs1f7\"><div class=\"t m0 x6d h2f y1ab ff8 fs6 fc0 sc0 ls0 ws0\">132.448 </div></div><div class=\"c w6b h3b gs1f8\"><div class=\"t m0 x54 h2f y1ab ff8 fs6 fc0 sc0 ls0 ws0\">267.352 </div></div><div class=\"c w2 h0 gs1f9\"><div class=\"t m0 x7 h37 y43d ff2 fs8 fc0 sc0 ls0 ws0\">(*) <span class=\"_ _2\"></span>Las <span class=\"_ _6\"></span>variaciones <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>Fondo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Comercio <span class=\"_ _2\"></span>asignado <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>Teleradiologia <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Colombia<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Diagn\u00f3stico <span class=\"_ _2\"></span>Digital <span class=\"_ _6\"></span>Especial<span class=\"_ _0\"></span>izado<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h37 y73f ff2 fs8 fc0 sc0 ls0 ws0\">S.A.S; Glo<span class=\"_ _0\"></span>bal Telem<span class=\"_ _0\"></span>ed Sys<span class=\"_ _0\"></span>tems AG, <span class=\"_ _1\"></span>Axi<span class=\"_ _2\"></span>sMed G<span class=\"_ _0\"></span>estao Pr<span class=\"_ _0\"></span>eventiva <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e Sa\u00fa<span class=\"_ _0\"></span>de S.A.<span class=\"ls2\">, </span>Telmed S<span class=\"_ _1\"></span>pA y Prestacione<span class=\"_ _0\"></span>s M\u00e9di<span class=\"_ _0\"></span>cas e <span class=\"_ _0\"></span>Inversiones<span class=\"_ _1\"></span> </div><div class=\"t m0 x7 h37 y740 ff2 fs8 fc0 sc0 ls0 ws0\">Chaxa SpA son debi<span class=\"_ _0\"></span>das a las variacio<span class=\"_ _0\"></span>nes de tipo de cam<span class=\"_ _0\"></span>bio aplicadas a l<span class=\"_ _0\"></span>a valoraci\u00f3n de dic<span class=\"_ _0\"></span>hos fondos de com<span class=\"_ _0\"></span>ercio. <span class=\"_ _2\"></span>Las variacione<span class=\"_ _0\"></span>s </div><div class=\"t m0 x7 h37 y48d ff2 fs8 fc0 sc0 ls0 ws0\">en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Fondo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>Comercio <span class=\"_ _2\"></span>asignado <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>Aspy <span class=\"_ _6\"></span>Global <span class=\"_ _2\"></span>Services, <span class=\"_ _2\"></span>S.A.U, <span class=\"_ _6\"></span>corres<span class=\"_ _0\"></span>ponde <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>traspaso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>dicho <span class=\"_ _2\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>comercio </div><div class=\"t m0 x7 h37 y741 ff2 fs8 fc0 sc0 ls0 ws0\">como <span class=\"_ _0\"></span>activos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>corrient<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>mantenid<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>para <span class=\"_ _1\"></span>la ven<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>(Nota <span class=\"_ _1\"></span>24), mie<span class=\"_ _0\"></span>ntras <span class=\"_ _1\"></span>que la <span class=\"_ _1\"></span>variaci\u00f3n <span class=\"_ _1\"></span>en el <span class=\"_ _1\"></span>Fondo <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>Comerci<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>ICM y <span class=\"_ _1\"></span>el as<span class=\"_ _0\"></span>ignado </div><div class=\"t m0 x7 h37 y742 ff2 fs8 fc0 sc0 ls0 ws0\">a Atrys Portug<span class=\"_ _0\"></span>al S.G.P.S. c<span class=\"_ _0\"></span>orresponde al<span class=\"_ _0\"></span> deterioro real<span class=\"_ _0\"></span>izado en el e<span class=\"_ _0\"></span>jercicio 202<span class=\"_ _0\"></span>5. </div><div class=\"t m0 x7 h3 y743 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y744 ff2 fs2 fc0 sc0 ls0 ws0\">El <span class=\"_ _9\"></span>Consejo <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Administraci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>Sociedad <span class=\"_ _7\"></span>Dominante, <span class=\"_ _7\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _7\"> </span>vista <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _7\"> </span>evoluci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>los </div><div class=\"t m0 x7 h3 y745 ff9 fs2 fc0 sc0 ls0 ws0\">negocios <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>sociedades <span class=\"_ _5\"></span>CIE <span class=\"_ _5\"></span>Telemedicine <span class=\"_ _5\"></span>S.L. <span class=\"_ _5\"></span>(\u201cCIE\u201d), <span class=\"_ _5\"></span>DRIM <span class=\"_ _5\"></span>Medical <span class=\"_ _5\"></span>S.L. <span class=\"_ _5\"></span>(\u201cDRIM\u201d), </div><div class=\"t m0 x7 h3 y746 ff9 fs2 fc0 sc0 ls0 ws0\">Real <span class=\"_ _7\"></span>Life <span class=\"_ _7\"> </span>Data <span class=\"_ _7\"> </span>S.L. <span class=\"_ _7\"> </span>(\u201cR<span class=\"_ _2\"></span>LD\u201d) <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span>International <span class=\"_ _7\"> </span>Tel<span class=\"_ _2\"></span>emedicine <span class=\"_ _9\"></span>Hospital,<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>S.L. <span class=\"_ _7\"> </span>(\u201cITH\u201d) <span class=\"_ _7\"> </span>y<span class=\"_ _6\"></span><span class=\"ff2\"> <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>las<span class=\"_ _2\"></span> </span></div><div class=\"t m0 x7 h3 y747 ff2 fs2 fc0 sc0 ls0 ws0\">expectativas <span class=\"_ _2\"></span>futuras <span class=\"_ _6\"></span>recogidas <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>citado <span class=\"_ _6\"></span>plan <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>negocio <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo, <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>determinado <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>el<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y748 ff2 fs2 fc0 sc0 ls0 ws0\">valor actualizado de los f<span class=\"_ _2\"></span>lujos de efectivo estimados <span class=\"_ _2\"></span>en cada caso, son superiores al valor <span class=\"_ _2\"></span>neto </div><div class=\"t m0 x7 h3 y749 ff2 fs2 fc0 sc0 ls0 ws0\">contable <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>uno <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>fondos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>comercio <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>dic<span class=\"_ _2\"></span>iembre <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>raz\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>cual<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y74a ff2 fs2 fc0 sc0 ls0 ws0\">no <span class=\"_ _6\"></span>considera <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>existan <span class=\"_ _6\"></span>indicios <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>deterioro <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>procede <span class=\"_ _6\"></span>efectuar <span class=\"_ _6\"></span>ning\u00fan <span class=\"_ _6\"></span>ajuste <span class=\"_ _6\"></span>valorativo </div><div class=\"t m0 x7 h3 y74b ff2 fs2 fc0 sc0 ls0 ws0\">durante el ejercicio 2025.  </div><div class=\"t m0 x7 h3 y1be ff2 fs2 fc0 sc0 ls0 ws0\">Del <span class=\"_ _1\"></span>an\u00e1lisis de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>los flujos <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>efectivo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>UGE de <span class=\"_ _1\"></span>ICM rea<span class=\"_ _0\"></span>lizado <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>31.12.2025, se <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>etectado </div><div class=\"t m0 x7 h3 y74c ff2 fs2 fc0 sc0 ls0 ws0\">una reducci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>negocio <span class=\"_ _2\"></span>a partir <span class=\"_ _2\"></span>del segundo <span class=\"_ _2\"></span>semestre <span class=\"_ _2\"></span>de 2025, <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>que se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>deteriorado </div><div class=\"t m0 x7 h3 y74d ff2 fs2 fc0 sc0 ls0 ws0\">la <span class=\"_ _5\"></span>totalidad <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>intangibles <span class=\"_ _5\"></span>asoc<span class=\"_ _0\"></span>iados <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>dicha <span class=\"_ _6\"></span>U<span class=\"_ _2\"></span>GE, <span class=\"_ _5\"></span>comportando <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>deterioro <span class=\"_ _5\"></span>del </div><div class=\"t m0 x7 h3 y63b ff2 fs2 fc0 sc0 ls0 ws0\">fondo de <span class=\"_ _0\"></span>comercio por <span class=\"_ _1\"></span>im<span class=\"_ _2\"></span>porte de <span class=\"_ _0\"></span>15.113 miles <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>uros y <span class=\"_ _0\"></span>de marcas <span class=\"_ _1\"></span>por importe de 297 miles </div><div class=\"t m0 x7 h3 y63c ff2 fs2 fc0 sc0 ls0 ws0\">de <span class=\"_ _1\"></span>euros, <span class=\"_ _1\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>impact<span class=\"_ _2\"></span>ado <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la cuenta <span class=\"_ _3\"></span>de re<span class=\"_ _0\"></span>sultados <span class=\"_ _1\"></span>del ejercicio <span class=\"_ _3\"></span>2025. <span class=\"_ _0\"></span>La <span class=\"_ _1\"></span>cartera <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>clientes </div><div class=\"t m0 x7 h3 y63d ff2 fs2 fc0 sc0 ls0 ws0\">se encontraba totalmente amortizada a fecha de cierre del ejercicio. </div><div class=\"t m0 x7 h3 y63e ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y63f ff2 fs2 fc0 sc0 ls10 ws0\">La<span class=\"ls0\">s p\u00e9rdidas por deterioro del valor correspondientes al fondo de c<span class=\"_ _0\"></span>omercio no son reversibles. </span></div><div class=\"t m0 x7 h3 y640 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y74e ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y74f ff2 fs2 fc0 sc0 ls0 ws0\">Fondos de Comercio de Consolidaci\u00f3n </div><div class=\"t m0 x7 h3 y750 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y751 ff2 fs2 fc0 sc0 ls0 ws0\">Se <span class=\"_ _2\"></span>generan <span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _6\"></span>Llebalust <span class=\"_ _6\"></span>Patolog\u00eda, <span class=\"_ _2\"></span>S.L.U. <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _2\"></span>2018, </div><div class=\"t m0 x7 h3 y752 ff2 fs2 fc0 sc0 ls0 ws0\">de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>sociedades <span class=\"_ _9\"></span><span class=\"ff9\">Institut <span class=\"_ _5\"></span>M\u00e8dic <span class=\"_ _5\"></span>d\u2019Onco</span>-Radioter\u00e0pia, <span class=\"_ _5\"></span>S.L.U. <span class=\"_ _9\"></span>y <span class=\"_ _5\"></span>Teleradiolog\u00eda <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>Colombia </div><div class=\"t m0 x7 h3 y753 ff2 fs2 fc0 sc0 ls0 ws0\">Diagn\u00f3stico <span class=\"_ _1e\"> </span>Digital  Especializa<span class=\"_ _0\"></span>do,  S.A.S. <span class=\"_ _24\"> </span>en  el  ejercicio <span class=\"_ _24\"> </span>2019,  de <span class=\"_ _1e\"> </span>las  sociedade<span class=\"_ _0\"></span>s  Global </div><div class=\"t m0 x7 h3 y673 ff2 fs2 fc0 sc0 ls0 ws0\">Telemed Systems <span class=\"_ _0\"></span>AG y AxisMed Ge<span class=\"_ _0\"></span>stao Preventiva de <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>a\u00fade S.A. en el <span class=\"_ _0\"></span>ejercicio 2020, <span class=\"_ _0\"></span>de las </div><div class=\"t m0 x7 h3 y754 ff2 fs2 fc0 sc0 ls0 ws0\">sociedades <span class=\"_ _7\"> </span>Atrys <span class=\"_ _8\"> </span>Portug<span class=\"_ _2\"></span>al <span class=\"_ _8\"> </span>S.G.P.S., <span class=\"_ _8\"> </span>Aspy <span class=\"_ _8\"> </span>Global <span class=\"_ _8\"> </span>S<span class=\"_ _2\"></span>ervices, <span class=\"_ _7\"> </span>S.A.U.,<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>Genetyca <span class=\"_ _8\"> </span>ICM <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>el </div><div class=\"t m0 x7 h3 y755 ff2 fs2 fc0 sc0 ls0 ws0\">ejercicio <span class=\"_ _9\"></span>2021, <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _9\"></span>sociedades <span class=\"_ _7\"></span>SIMM <span class=\"_ _9\"></span>Molecular, <span class=\"_ _9\"></span>S.L.U.<span class=\"_ _2\"></span>, <span class=\"_ _9\"></span>Bien<span class=\"_ _2\"></span>zobas <span class=\"_ _9\"></span>Salud, <span class=\"_ _7\"> </span>S.L.U., <span class=\"_ _7\"></span>Initia </div><div class=\"t m0 x7 h3 y547 ff2 fs2 fc0 sc0 ls0 ws0\">Oncolog\u00eda, <span class=\"_ _2\"></span>S.L.U., <span class=\"_ _2\"></span>Initia <span class=\"_ _2\"></span>Research, S<span class=\"_ _2\"></span>.L. <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>Telmed <span class=\"_ _2\"></span>SpA<span class=\"_ _2\"></span><span class=\"ls1c\">  </span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2022, <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>sociedad </div><div class=\"t m0 x7 h3 y548 ff2 fs2 fc0 sc0 ls0 ws0\">Prestaciones M\u00e9dicas e Inversiones Chaxa SpA en el eje<span class=\"_ _0\"></span>rcicio 2023. </div><div class=\"t m0 x7 h3 y549 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y33a ff2 fs2 fc0 sc0 ls0 ws0\">De  acuerdo <span class=\"_ _1c\"> </span>con <span class=\"_ _1c\"> </span>las <span class=\"_ _1c\"> </span>estimaciones  y <span class=\"_ _1c\"> </span>las  proyecciones <span class=\"_ _1c\"> </span>de  las<span class=\"_ _2\"></span> <span class=\"_ _1c\"> </span>que  disp<span class=\"_ _2\"></span>one  el <span class=\"_ _1c\"> </span>Consejo <span class=\"_ _1c\"> </span>de </div><div class=\"t m0 x7 h3 y756 ff2 fs2 fc0 sc0 ls0 ws0\">Administraci\u00f3n <span class=\"_ _20\"> </span>de <span class=\"_ _27\"> </span>la <span class=\"_ _27\"> </span>Sociedad <span class=\"_ _20\"> </span>Dominante, <span class=\"_ _27\"> </span>excepto <span class=\"_ _27\"> </span>por <span class=\"_ _27\"> </span>los <span class=\"_ _20\"> </span>dete<span class=\"_ _2\"></span>rioros <span class=\"_ _20\"> </span>registrados <span class=\"_ _27\"> </span>las </div><div class=\"t m0 x7 h3 y757 ff2 fs2 fc0 sc0 ls0 ws0\">previsiones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>flujos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>caja <span class=\"_ _2\"></span>atribuibles <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>estas <span class=\"_ _2\"></span>unidades <span class=\"_ _2\"></span>generadoras <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>efectivo <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>que </div><div class=\"t m0 x7 h3 ya5 ff2 fs2 fc0 sc0 ls0 ws0\">se <span class=\"_ _0\"></span>encuentra <span class=\"_ _1\"></span>asignado cada <span class=\"_ _1\"></span>fondo de <span class=\"_ _0\"></span>comercio, <span class=\"_ _1\"></span>permiten recuperar <span class=\"_ _1\"></span>el valor <span class=\"_ _1\"></span>neto registrado <span class=\"_ _1\"></span>a 31 </div><div class=\"t m0 x7 h3 ya6 ff2 fs2 fc0 sc0 ls0 ws0\">de diciembre de 2025.<span class=\"_ _4b\"> </span>  </div></div>Del <span class=\"_ _2\"></span>an\u00e1lisis <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>UGE <span class=\"_ _2\"></span>Atry<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>Portugal <span class=\"_ _2\"></span>realizado <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>31.12.2025, <span class=\"_ _6\"></span>mediante la <span class=\"_ _5\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _9\"></span>diferentes <span class=\"_ _5\"></span>rangos <span class=\"_ _9\"></span>razonables <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _9\"></span>tasas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>des<span class=\"_ _2\"></span>cuento <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _5\"></span>tasas <span class=\"_ _5\"></span>de<span class=\"_ _2\"></span> crecimiento <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>perpetuidad <span class=\"_ _1\"></span>consideradas, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>ha <span class=\"_ _0\"></span>estimado <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>3.000 <span class=\"_ _1\"></span>mi<span class=\"_ _2\"></span>les de euros en el ejercicio 2025. De acuerdo con la NIC 36, el Grupo ha registrado el deterioro de valor de la UGE en la cuenta de <span class=\"_ _0\"></span>resultados <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>el e<span class=\"_ _0\"></span>jercicio, reduc<span class=\"_ _0\"></span>iendo el <span class=\"_ _1\"></span>valor del fondo <span class=\"_ _1\"></span>de comercio <span class=\"_ _0\"></span>asignado <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>misma, <span class=\"_ _0\"></span>por importe <span class=\"_ _1\"></span>de 3.000 <span class=\"_ _1\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>euros. <span class=\"_ _0\"></span>Las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>por deterioro <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>v<span class=\"_ _2\"></span>alor <span class=\"_ _1\"></span>corres<span class=\"_ _2\"></span>pondientes <span class=\"_ _1\"></span>al fondo de comercio no son reversibles. Del <span class=\"_ _4\"> </span>an\u00e1lisis <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>deterioro <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>v<span class=\"_ _2\"></span>alor <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>UGE <span class=\"_ _24\"> </span>IMOR <span class=\"_ _4\"> </span>realizado <span class=\"_ _24\"> </span>a <span class=\"_ _4\"> </span>31.12.2024, <span class=\"_ _24\"> </span>mediante <span class=\"_ _4\"> </span>la aplicaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>diferentes <span class=\"_ _4\"> </span>rangos <span class=\"_ _8\"> </span>razonables <span class=\"_ _8\"> </span>en <span class=\"_ _4\"> </span>las <span class=\"_ _8\"> </span>tasas <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>descuento <span class=\"_ _4\"> </span>y <span class=\"_ _8\"> </span>en <span class=\"_ _4\"> </span>las <span class=\"_ _8\"> </span>tasas <span class=\"_ _4\"> </span>de<span class=\"_ _2\"></span> crecimiento <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>perpetuidad <span class=\"_ _5\"></span>considera<span class=\"_ _0\"></span>das, <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>estim\u00f3 <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>743 <span class=\"_ _5\"></span>miles <span class=\"_ _5\"></span>de euros <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2024. <span class=\"_ _1\"></span>Del <span class=\"_ _0\"></span>an\u00e1lisis <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>UGE <span class=\"_ _1\"></span>Atrys <span class=\"_ _1\"></span>Portugal <span class=\"_ _1\"></span>realizado a <span class=\"_ _24\"> </span>31.12.2024,  mediante <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>aplic<span class=\"_ _2\"></span>aci\u00f3n <span class=\"_ _24\"> </span>de  los <span class=\"_ _24\"> </span>diferentes <span class=\"_ _1e\"> </span>rangos <span class=\"_ _24\"> </span>r<span class=\"_ _2\"></span>azonables <span class=\"_ _24\"> </span>en  las <span class=\"_ _24\"> </span>tasas <span class=\"_ _1e\"> </span>de descuento y en las <span class=\"_ _2\"></span>tasas de crecimiento <span class=\"_ _2\"></span>a perpetuidad con<span class=\"_ _2\"></span>sideradas, se esti<span class=\"_ _2\"></span>m\u00f3 un deterioro por importe de 5.556 miles de euros en el ejercicio 2024. De acuerdo <span class=\"_ _6\"></span>con la <span class=\"_ _6\"></span>NIC 36, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>registr\u00f3 <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>UGE\u2019s <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la cuenta <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>resultados <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>ejer<span class=\"_ _0\"></span>cicio, <span class=\"_ _5\"></span>reduciendo <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>omercio <span class=\"_ _5\"></span>asignado <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>las mismas, <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>im<span class=\"_ _2\"></span>porte <span class=\"_ _6\"></span>agregado <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>6.299 <span class=\"_ _5\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros. <span class=\"_ _5\"></span>Las <span class=\"_ _5\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>valo<span class=\"_ _2\"></span>r correspondientes al fondo de comercio no son reversibles. Tal <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>comenta <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>Nota <span class=\"_ _1\"></span>24,<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Grupo <span class=\"_ _0\"></span>Atrys <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>decidido <span class=\"_ _0\"></span>vender <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>negocio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Aspy Globa<span class=\"_ _0\"></span>l Services, <span class=\"_ _6\"></span>S<span class=\"_ _2\"></span>.A.U. <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>sociedades <span class=\"_ _5\"></span>dependiente<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>octubre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2025, <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>los activos  de <span class=\"_ _24\"> </span>dicha  unidad  generadora  de<span class=\"_ _0\"></span>  efectivo  ha<span class=\"_ _0\"></span>n  sido  rec<span class=\"_ _0\"></span>lasificados  como  a<span class=\"_ _0\"></span>ctivos  no corrientes <span class=\"_ _3\"></span>mantenidos <span class=\"_ _3\"></span>para <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>venta <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>dicha <span class=\"_ _1\"></span>fecha <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>posteriormente <span class=\"_ _3\"></span>sometido<span class=\"_ _2\"></span>s <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>test <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>deterioro,<span class=\"_ _2\"></span> arrojando un deterioro del fondo de comercio por importe de 45,3 millones de euros. Los fondos de comercio de consolidaci\u00f3n inc<span class=\"_ _0\"></span>luyen una parte variable a satisfacer por el Grupo de <span class=\"_ _2\"></span>acuerdo <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>contratos <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>compraventa <span class=\"_ _6\"></span>firmados <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _6\"></span>Real Life <span class=\"_ _24\"> </span>Data, <span class=\"_ _24\"> </span>S.L.  en <span class=\"_ _24\"> </span>el <span class=\"_ _1e\"> </span>ejercicio <span class=\"_ _24\"> </span>2019,  de <span class=\"_ _24\"> </span>las <span class=\"_ _24\"> </span>so<span class=\"_ _2\"></span>ciedades <span class=\"_ _24\"> </span>Instituto  de <span class=\"_ _24\"> </span>Estudi<span class=\"_ _2\"></span>os <span class=\"_ _24\"> </span>Celulares <span class=\"_ _1e\"> </span>y Moleculares <span class=\"_ _3\"></span>I.C.M., <span class=\"_ _3\"></span>S<span class=\"_ _2\"></span>.A., <span class=\"_ _3\"></span>Global <span class=\"_ _3\"></span>Telemed <span class=\"_ _3\"></span>S<span class=\"_ _2\"></span>ystems <span class=\"_ _3\"></span>AG <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>AxisMed <span class=\"_ _3\"></span>Gestao <span class=\"_ _1\"></span>Preventiva <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Sa\u00fad<span class=\"_ _2\"></span>e S.A. <span class=\"_ _9\"></span>en <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>ejercicio <span class=\"_ _7\"></span>2020, <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>socied<span class=\"_ _2\"></span>ad <span class=\"_ _9\"></span>Atrys <span class=\"_ _8\"> </span>Schweiz <span class=\"_ _9\"></span>AG <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>ejercicio <span class=\"_ _7\"> </span>2021, <span class=\"_ _7\"> </span>y <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las sociedades <span class=\"_ _6\"></span>Significant <span class=\"_ _5\"></span>Impact <span class=\"_ _6\"></span>Systems, <span class=\"_ _5\"></span>S.L.U., <span class=\"_ _6\"></span>SIMM <span class=\"_ _6\"></span>Molecula<span class=\"_ _2\"></span>r, <span class=\"_ _6\"></span>S<span class=\"_ _2\"></span>.L.U. <span class=\"_ _6\"></span>e <span class=\"_ _5\"></span>Initia <span class=\"_ _6\"></span>Oncolog\u00eda, S.L.U. e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio 2022, <span class=\"_ _1\"></span>que corresponde <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>importe proba<span class=\"_ _0\"></span>ble a<span class=\"_ _0\"></span> pagar <span class=\"_ _1\"></span>actualizado a <span class=\"_ _1\"></span>un<span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>tasa de descuento del 5%.  En aplicaci\u00f3n de la NIC 38, el Fondo de Comercio <span class=\"_ _24\"> </span>no  se <span class=\"_ _24\"> </span>amortiza, <span class=\"_ _24\"> </span>habi\u00e9ndose  efectuado <span class=\"_ _24\"> </span>el correspondiente <span class=\"_ _3\"></span>test <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>cada <span class=\"_ _3\"></span>un<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>UGEs <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>pr<span class=\"_ _2\"></span>oyecciones <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>flujos previstas, sin que de los mismos se hayan derivado ajustes en la medici\u00f3n (ver metodolog\u00eda en la Nota 3.b), excepto en 2024 para el caso de <span class=\"_ _2\"></span>IMOR y Atrys Portugal, S.G.P.S. y en 2025 para el caso de ICM y Atrys Portugal. inmovilizado <span class=\"_ _24\"> </span>intangible,  que <span class=\"_ _24\"> </span>los<span class=\"_ _2\"></span>  menc<span class=\"_ _0\"></span>ionados  deter<span class=\"_ _0\"></span>ioros  de <span class=\"_ _24\"> </span>los  fondos  de comercio <span class=\"_ _0\"></span>de IMOR y <span class=\"_ _0\"></span>Atrys Portugal, S.G.P.S. e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>2024 y <span class=\"_ _0\"></span>de ICM <span class=\"_ _0\"></span>y Atrys <span class=\"_ _0\"></span>Portugal en 2025, <span class=\"_ _0\"></span>as\u00ed como el deterioro de los proyectos de desarrollo dados de ba<span class=\"_ _0\"></span>ja en los ejercicios 2024 y 2025. A 31 <span class=\"_ _0\"></span>de diciembre<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>2025 y <span class=\"_ _0\"></span>a 31 <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de 2<span class=\"_ _0\"></span>024 no <span class=\"_ _0\"></span>existen a<span class=\"_ _0\"></span>ctivos intangibles <span class=\"_ _1\"></span>de vida \u00fatil indefinida, <span class=\"_ _7\"></span>excepto <span class=\"_ _9\"></span>los <span class=\"_ _8\"> </span>fondos <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>comercio, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>marca <span class=\"_ _7\"></span>asignada <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>subgrupo <span class=\"_ _7\"> </span>Aspy Global Service<span class=\"_ _0\"></span>s, S.A.U. <span class=\"_ _0\"></span>y sociedade<span class=\"_ _0\"></span>s dependientes, por <span class=\"_ _0\"></span>importe de<span class=\"_ _0\"></span> 16.095 <span class=\"_ _1\"></span>mi<span class=\"_ _2\"></span>les de <span class=\"_ _0\"></span>euros en <span class=\"_ _0\"></span>el ejercicio 2024, que ha sido reclasificada a activos no corrientes mantenidos para<span class=\"_ _0\"></span> la venta<span class=\"_ _4b\"> </span>Durante <span class=\"_ _7\"></span>el <span class=\"_ _7\"> </span>ejercicio <span class=\"_ _7\"> </span>202<span class=\"_ _2\"></span>5 <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>el <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _7\"> </span>2024, <span class=\"_ _7\"> </span>n<span class=\"_ _2\"></span>o <span class=\"_ _7\"> </span>han <span class=\"_ _7\"> </span>existido <span class=\"_ _8\"> </span>correcciones <span class=\"_ _7\"> </span>valorativas <span class=\"_ _7\"> </span>por deterioro <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>inmovilizado <span class=\"_ _4\"> </span>material, <span class=\"_ _24\"> </span>ni <span class=\"_ _24\"> </span>se <span class=\"_ _4\"> </span>han <span class=\"_ _24\"> </span>llevado <span class=\"_ _24\"> </span>a <span class=\"_ _4\"> </span>cabo <span class=\"_ _24\"> </span>adquisiciones <span class=\"_ _24\"> </span>relativas <span class=\"_ _4\"> </span>al<span class=\"_ _2\"></span> inmovilizado material a empresas vinculada<span class=\"_ _0\"></span>s.<span class=\"_ _4b\"> </span>Ni <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _6\"></span>ni <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>202<span class=\"_ _2\"></span>4 <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>registrado <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>eterioros <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>respecto <span class=\"_ _2\"></span>a los derechos de uso por arrendamiento.<span class=\"_ _4b\"> </span>16.d<span class=\"lsa\">) </span>Resultados Financieros La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este <span class=\"_ _1e\"> </span>ep\u00edgrafe <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>p\u00e9rdidas <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>ganancias <span class=\"_ _1e\"> </span>consolidada <span class=\"_ _1e\"> </span>es <span class=\"_ _24\"> </span>la siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (**)<span class=\"_ _4b\"> </span></span>Gastos financiero<span class=\"_ _2\"></span>s con partes vincu<span class=\"_ _2\"></span>ladas (Nota 18.2)<span class=\"_ _2\"></span> 2.640 1.774 Gastos financiero<span class=\"_ _2\"></span>s con terceros  11.924 16.868 Gastos financiero<span class=\"_ _2\"></span>s de obligaciones y<span class=\"_ _2\"></span> bonos (*) 2.946 2.488 Gastos financiero<span class=\"_ _2\"></span>s por arrendamientos<span class=\"_ _2\"></span> 1.513 1.444 Actualizaci\u00f3n d<span class=\"_ _2\"></span>e provisiones  - 14<span class=\"ls0\"> </span>Total gasto<span class=\"_ _2\"></span>s financieros<span class=\"ff2\"> </span>19.023 22.588 Otros ingresos<span class=\"_ _2\"></span> 598<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>Total ingresos financiero<span class=\"_ _2\"></span>s<span class=\"ff2\"> </span>598<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>(*) Incluyen 1.515 miles de euros en el<span class=\"_ _2\"></span> ejercicio 2025 <span class=\"_ _2\"></span>(1.458 miles de euros en el ejercicio 2024) en <span class=\"_ _2\"></span>relaci\u00f3n a obligaciones<span class=\"_ _0\"></span> convertibles con partes vincula<span class=\"_ _0\"></span>das (ver nota <span class=\"_ _0\"></span>18.2). (**) La <span class=\"_ _6\"></span>columna correspondiente al <span class=\"_ _2\"></span>ejercicio 2024 <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con lo<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>Estados Financieros Consolidados al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2024 <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _7\"> </span>de  la <span class=\"_ _7\"> </span>reclasificaci\u00f3n <span class=\"_ _7\"> </span>como <span class=\"_ _7\"> </span>operaciones  i<span class=\"_ _0\"></span>nterrump<span class=\"_ _0\"></span>idas  d<span class=\"_ _0\"></span>e  los <span class=\"_ _9\"> </span>gastos  financier<span class=\"_ _0\"></span>os <span class=\"_ _7\"> </span>de  Aspy <span class=\"_ _7\"> </span>Global  S<span class=\"_ _0\"></span>ervices, <span class=\"_ _7\"> </span>S.A.U. <span class=\"_ _7\"> </span>y<span class=\"_ _6\"></span>  soci<span class=\"_ _0\"></span>edades dependientes. (V<span class=\"_ _0\"></span>er Nota 24). Los gastos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>con terc<span class=\"_ _0\"></span>eros c<span class=\"_ _0\"></span>orresponden principalmente <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>intereses <span class=\"_ _0\"></span>devengados <span class=\"_ _0\"></span>en relaci\u00f3n <span class=\"_ _7\"></span>al <span class=\"_ _7\"> </span>contrato <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>financiaci\u00f3n <span class=\"_ _8\"> </span>a <span class=\"_ _7\"> </span>largo <span class=\"_ _8\"> </span>plazo <span class=\"_ _7\"> </span>\u201cTerm <span class=\"_ _8\"> </span>Loan <span class=\"_ _7\"> </span>B <span class=\"_ _8\"> </span>(TLB)\u201d <span class=\"_ _7\"> </span>que, <span class=\"_ _8\"> </span>tal <span class=\"_ _7\"> </span>como <span class=\"_ _8\"> </span>se comenta <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Nota <span class=\"_ _6\"></span>9, <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>2023 <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>suscr<span class=\"_ _0\"></span>ibi\u00f3 <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>novaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>mismo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>supu<span class=\"_ _2\"></span>so <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>aumento del tipo de inter\u00e9s flotante en funci\u00f3n de las defini<span class=\"_ _2\"></span>ciones del contrato, del nivel de ratio Deuda Financiera Neta. El <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>libros <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>deuda <span class=\"_ _4\"> </span>bancaria <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>ajust\u00f3 <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _24\"> </span>valor <span class=\"_ _4\"> </span>neto <span class=\"_ _4\"> </span>presente <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>flujos modificados descontados al <span class=\"_ _2\"></span>tipo de inte<span class=\"_ _2\"></span>r\u00e9s efectivo original <span class=\"_ _2\"></span>al tratarse <span class=\"_ _2\"></span>de una modificaci\u00f3n <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span> sustancial <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>no <span class=\"_ _9\"></span>superar <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>umbral <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>10% <span class=\"_ _9\"></span>requerido <span class=\"_ _5\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>N<span class=\"_ _2\"></span>IIF <span class=\"_ _5\"></span>9. <span class=\"_ _9\"></span>E<span class=\"_ _2\"></span>l <span class=\"_ _9\"></span>resultado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>dich<span class=\"_ _2\"></span>o ajuste supuso <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>aumento <span class=\"_ _2\"></span>del pasivo <span class=\"_ _2\"></span>actual, as\u00ed <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>financieros en 8.090 <span class=\"_ _2\"></span>miles de euros en la cuenta de resultados del ejercicio 2023.  Tal como se comenta en la nota 9, al 31 de dicie<span class=\"_ _0\"></span>mbre de 2025 se ha clasificado la totalidad del TLB <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>corto <span class=\"_ _7\"> </span>plazo <span class=\"_ _8\"> </span>por <span class=\"_ _7\"> </span>su <span class=\"_ _8\"> </span>valor <span class=\"_ _7\"> </span>nomi<span class=\"_ _2\"></span>nal. <span class=\"_ _7\"> </span>Esto <span class=\"_ _7\"> </span>ha <span class=\"_ _7\"> </span>comportado <span class=\"_ _8\"> </span>una <span class=\"_ _8\"> </span>reducci\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>gastos financieros en <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2.102 <span class=\"_ _6\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>derivado <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>impacto <span class=\"_ _2\"></span>del registro <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>TLB<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>cort<span class=\"_ _2\"></span>o <span class=\"_ _8\"> </span>plazo <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>explica <span class=\"_ _8\"> </span>parte <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _8\"> </span>variaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>gastos <span class=\"_ _8\"> </span>financieros respecto al ejercicio anterior. A continuaci\u00f3n, se detalla la composici\u00f3n de los gastos financier<span class=\"_ _0\"></span>os netos, en miles de euros:<span class=\"_ _2\"></span> 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Gastos financiero<span class=\"_ _2\"></span>s   19.023 23.496 Recepci\u00f3n de <span class=\"_ _2\"></span>intereses.  - - Subvencio<span class=\"_ _2\"></span>nes de tipo de inter\u00e9s (Nota 14<span class=\"_ _2\"></span>) (<span class=\"ls6\">417</span>) (363) GASTOS FINANCI<span class=\"_ _2\"></span>EROS NETOS<span class=\"_ _2\"></span><span class=\"ff2\"> </span>18.606 23.133<span class=\"_ _4b\"> </span>El Grupo <span class=\"_ _2\"></span>mantiene <span class=\"_ _2\"></span>a 31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre de <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>mantenidos <span class=\"_ _2\"></span>para la <span class=\"_ _2\"></span>venta, cuyo <span class=\"_ _2\"></span>importe asciende <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>2.937 miles <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _1\"></span>(mismo importe <span class=\"_ _3\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>2024), <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>corresponden a <span class=\"_ _1c\"> </span>un <span class=\"_ _23\"> </span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _1c\"> </span>inm<span class=\"_ _2\"></span>obiliario <span class=\"_ _1c\"> </span>localizado <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>Setub<span class=\"_ _2\"></span>al <span class=\"_ _1c\"> </span>(Portugal) <span class=\"_ _1d\"> </span>qu<span class=\"_ _2\"></span>e <span class=\"_ _1c\"> </span>se <span class=\"_ _1d\"> </span>encuentra <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>f<span class=\"_ _2\"></span>ase <span class=\"_ _1c\"> </span>d<span class=\"_ _2\"></span>e construcci\u00f3n <span class=\"_ _0\"></span>para un proyecto <span class=\"_ _0\"></span>hospitalario que no e<span class=\"_ _0\"></span>st\u00e1 sujeto <span class=\"_ _0\"></span>a la a<span class=\"_ _0\"></span>ctividad del Gr<span class=\"_ _0\"></span>upo y <span class=\"_ _0\"></span>que ha sido puesto a la venta.<span class=\"_ _4b\"> </span><div class=\"c w2 h0 gs4a4\"><div class=\"t m0 x7 h15 y47c ff8 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h15 yea ff8 fs2 fc0 sc0 ls0 ws0\">Atrys Schweiz A.G. </div><div class=\"t m0 x7 h3 yeb ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 yb01 ff2 fs2 fc0 sc0 ls0 ws0\">El Consejo de Administraci\u00f3n de la Sociedad Dominante decidi\u00f3 discontinuar el negocio de la<span class=\"_ _0\"></span> </div><div class=\"t m0 x7 h3 yb02 ff2 fs2 fc0 sc0 ls0 ws0\">sociedad del grupo Atrys Schweiz A.G. con fecha 30 de junio de 2023, la cual no estaba </div><div class=\"t m0 x7 h3 yb03 ff2 fs2 fc0 sc0 ls0 ws0\">obteniendo el resultado esperado, por lo que fue puesta a la venta esperando su transacci\u00f3n en </div><div class=\"t m0 x7 h3 yb04 ff2 fs2 fc0 sc0 ls0 ws0\">el plazo inferior a 1 a\u00f1o.  </div><div class=\"t m0 x7 h3 yb05 ff2 fs2 fc0 sc0 ls0 ws0\">Como consecuencia de<span class=\"_ _0\"></span> ello, en base a la aplicac<span class=\"_ _0\"></span>i\u00f3n de la NIIF 5, se reclasificaron los activos y </div><div class=\"t m0 x7 h3 yb06 ff9 fs2 fc0 sc0 ls0 ws0\">pasivos <span class=\"_ _2\"></span>asociados <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>dich<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>unidad <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>egocio <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>\u201cActivos <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>corrientes <span class=\"_ _6\"></span>mantenidos <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>la </div><div class=\"t m0 x7 h3 yb07 ff9 fs2 fc0 sc0 ls0 ws0\">venta\u201d <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>como <span class=\"_ _2\"></span>\u201cPasivos <span class=\"_ _6\"></span>directamente <span class=\"_ _2\"></span>relacionados <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>activos <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rr<span class=\"ff2\">ientes <span class=\"_ _6\"></span>mantenidos <span class=\"_ _2\"></span>para<span class=\"_ _2\"></span> </span></div><div class=\"t m0 x7 h3 yc3d ff9 fs2 fc0 sc0 ls0 ws0\">la venta\u201d <span class=\"_ _2\"></span>respectivamente. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>valor\u00f3 di<span class=\"_ _2\"></span>chos <span class=\"_ _2\"></span>activos en <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>NIIF <span class=\"_ _2\"></span>5, <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>menor valor<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 ya4 ff2 fs2 fc0 sc0 ls0 ws0\">entre su importe en libros y su valor razonable menos los costes de venta. </div><div class=\"t m0 x7 h3 y121 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 yc3e ff2 fs2 fc0 sc0 ls0 ws0\">Con <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>22 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2023, <span class=\"_ _6\"></span>Atrys <span class=\"_ _2\"></span>Schweiz <span class=\"_ _2\"></span>AG <span class=\"_ _2\"></span>vendi\u00f3 <span class=\"_ _2\"></span>gr<span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>sus <span class=\"_ _6\"></span>activos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>de </div><div class=\"t m0 x7 h3 y102 ff2 fs2 fc0 sc0 ls0 ws0\">su <span class=\"_ _2\"></span>negocio <span class=\"_ _6\"></span>(contratos, <span class=\"_ _2\"></span>know-how <span class=\"_ _6\"></span>y <span class=\"_ _2\"></span>personal) <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>sociedad <span class=\"_ _2\"></span>Unive<span class=\"_ _2\"></span>rsit\u00e4tsspital <span class=\"_ _2\"></span>Basel. <span class=\"_ _6\"></span>El <span class=\"_ _2\"></span>precio<span class=\"_ _4b\"> </span></div></div>de la transacci\u00f3n ascendi\u00f3 a 3,74 millones de francos suizos (cerc<span class=\"_ _0\"></span>a de 4 millones de euros). Durante el segundo semestre del ejercicio 2024 Grupo Atrys disolvi\u00f3 la Sociedad.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-515": {
   "value": "No <span class=\"_ _2\"></span>existen <span class=\"_ _2\"></span>compromisos <span class=\"_ _2\"></span>firmes <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>compra <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>venta <span class=\"_ _2\"></span>respecto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>elementos <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>inmovilizado intangible <span class=\"_ _1e\"> </span>que <span class=\"_ _1e\"> </span>est\u00e9n <span class=\"_ _1e\"> </span>vigentes  a <span class=\"_ _24\"> </span>la  fecha <span class=\"_ _24\"> </span>de  elaboraci\u00f3n <span class=\"_ _24\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>las  pre<span class=\"_ _0\"></span>sentes  cue<span class=\"_ _0\"></span>ntas  anuales consolidadas<span class=\"_ _4b\"> </span>No <span class=\"_ _6\"></span>existen <span class=\"_ _5\"></span>compromisos <span class=\"_ _6\"></span>firmes <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>compra <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>venta, <span class=\"_ _6\"></span>adicional<span class=\"_ _2\"></span>es <span class=\"_ _6\"></span>respecto <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>elementos <span class=\"_ _5\"></span>del inmovilizado <span class=\"_ _9\"></span>material <span class=\"_ _7\"> </span>que <span class=\"_ _9\"></span>est\u00e9n <span class=\"_ _7\"> </span>vigentes <span class=\"_ _7\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _7\"> </span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>ap<span class=\"_ _2\"></span>robaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"> </span>presentes <span class=\"_ _9\"></span>estados financieros consolidados.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "NOTA 6. INMOVILIZADO MATERIAL El detalle y movimiento del inmovilizado material a lo largo del ejercicio 2025 es el siguiente, en miles de euros: 31/12/2024 Altas  Bajas (*) Traspasos (**) Diferencias Conversi\u00f3n 31/12/2025 Coste: Terrenos y Construcciones 3.947 43<span class=\"ls0\"> </span>(33) (2.384) (1) 1.572 Instalaciones t\u00e9cnicas y Maquinaria 70.420 2.<span class=\"ls0\">753 </span>(5.404) (21.314) (60) 46.395 Otras instalaciones, utillaje y mobiliario 14.047 2<span class=\"ls6\">21</span> (1.212) (7.6<span class=\"ls6\">18</span>) (1) 5.437 Equipos proceso de informaci\u00f3n  6.079 2<span class=\"ls6\">30</span> (8) (2.9<span class=\"ls6\">65</span>) (55) 3.281 Otro inmovilizado material 4.232 129<span class=\"ls0\"> </span>(709) (1.866) - 1.7<span class=\"ls6\">86</span> Inmovilizado Material en curso y anticipos 603<span class=\"ls0\"> </span>3.115 (1) (3.389) - 328<span class=\"ls0\"> </span>99.328 6.<span class=\"ls0\">4</span>91<span class=\"ls0\"> </span>(7.367) (39.536) (117) 58.7<span class=\"ls7\">99</span> Amortizaci\u00f3n Acumulada: Construcciones (788) (149) 38<span class=\"ls0\"> </span>157<span class=\"ls0\"> </span>- (742) Instalaciones t\u00e9cnicas y Maquinaria (51.280) (3.968) 5.308 19.633 4 (30.303) Otras instalaciones, utillaje y mobiliario (10.235) (386) 1.238 6.505 7 (2<span class=\"ls0\">.871) </span>Equipos proceso de informaci\u00f3n (4.626) (532) 6 2.291 100<span class=\"ls0\"> </span>(2.761) Otro inmovilizado material (2.875) (155) 657<span class=\"ls0\"> </span>904<span class=\"ls0\"> </span>(11) (1.480) (69.804) (5.190) 7.247 29.490 100<span class=\"ls0\"> </span>(38.157) Inmovilizado Material, Neto 29.524 1.<span class=\"ls0\">301 </span>(120) (10.046) (17) 20.<span class=\"ls0\">642 </span>(*) <span class=\"_ _35\"> </span>Las bajas de inm<span class=\"_ _0\"></span>ovilizado mat<span class=\"_ _0\"></span>erial del ejerc<span class=\"_ _0\"></span>icio 2025 c<span class=\"_ _0\"></span>orresponden en s<span class=\"_ _0\"></span>u mayor\u00eda a el<span class=\"_ _0\"></span>ementos tot<span class=\"_ _0\"></span>almente am<span class=\"_ _0\"></span>ortizados dad<span class=\"_ _0\"></span>os de <span class=\"_ _2\"></span>baja en el subgr<span class=\"_ _0\"></span>upo <span class=\"ff8\">Atrys Portug<span class=\"_ _0\"></span>al S.G.P.S.<span class=\"ff2\"> </span>y sociedade<span class=\"_ _0\"></span>s dependient<span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>s<span class=\"ff2\">. </span></span>(**) <span class=\"_ _2c\"> </span>Lo<span class=\"_ _2\"></span>s <span class=\"_ _6\"></span>traspasos<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>corresponden <span class=\"_ _6\"></span>pr\u00e1cticamen<span class=\"_ _0\"></span>te <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>totalidad <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>inmovilizado <span class=\"_ _6\"></span>material <span class=\"_ _6\"></span>correspo<span class=\"_ _0\"></span>ndiente <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>l <span class=\"_ _6\"></span>subgrupo <span class=\"_ _6\"></span><span class=\"ff8\">Aspy <span class=\"_ _6\"></span>Global <span class=\"_ _6\"></span>Services, <span class=\"_ _6\"></span>S.A.U. <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>sociedades<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>dependientes<span class=\"ff2\"> <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>sido <span class=\"_ _6\"></span>clasificado <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>activos <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>corrient<span class=\"_ _0\"></span>es </span></span>mantenidos para<span class=\"_ _0\"></span> la venta (Ver<span class=\"_ _0\"></span> Nota 24).  El detalle y movimiento del inmovilizado material a lo largo del ejercicio 2024 es el siguiente, en miles de euros: 31/12/2023 Altas  Bajas  Traspasos (*) Diferencias Conversi\u00f3n 31/12/2024 Coste: Terrenos y Construcciones 3.949 - - - (2) 3.947 Instalaciones t\u00e9cnicas y Maquinaria 67.956 2.640 (1.580) 1.544 (140) 70.420 Otras instalaciones, utillaje y mobiliario 14.073 177<span class=\"ls0\"> </span>(354) 156<span class=\"ls0\"> </span>(5) 14.047 Equipos proceso de informaci\u00f3n  6.123 325<span class=\"ls0\"> </span>(125) - (244) 6.079 Otro inmovilizado material 3.818 502<span class=\"ls0\"> </span>(142) 52<span class=\"ls0\"> </span>2 4.232 Inmovilizado Material en curso y anticipos 384<span class=\"ls0\"> </span>603<span class=\"ls0\"> </span>- (384) - 603<span class=\"ls0\"> </span>96.303 4.247 (2.201) 1.368 (389) 99.328 Amortizaci\u00f3n Acumulada: Construcciones (648) (140) - - - (788) Instalaciones t\u00e9cnicas y Maquinaria (47.558) (3.540) 858<span class=\"ls0\"> </span>(1.143) 103<span class=\"ls0\"> </span>(51.280) Otras instalaciones, utillaje y mobiliario (10.159) (499) 348<span class=\"ls0\"> </span>75<span class=\"ls0\"> </span>- (10.235) Equipos proceso de informaci\u00f3n (4.412) (599) 178<span class=\"ls0\"> </span>- 207<span class=\"ls0\"> </span>(4.626) Otro inmovilizado material (2.818) (182) 139<span class=\"ls0\"> </span>(46) 32<span class=\"ls0\"> </span>(2.875) (65.595) (4.960) 1.523 (1.114) 342<span class=\"ls0\"> </span>(69.804) Inmovilizado Material, Neto 30.708 (713) (678) 254<span class=\"ls0\"> </span>(47) 29.524 (*) <span class=\"_ _35\"> </span>Los <span class=\"_ _6\"></span>traspasos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>instalaciones <span class=\"_ _6\"></span>t\u00e9cnic<span class=\"_ _0\"></span>as <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>maquinaria <span class=\"_ _6\"></span>corresponden <span class=\"_ _6\"></span>principalme<span class=\"_ _0\"></span>nte <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>lasificaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>inmovilizado <span class=\"_ _6\"></span>materia<span class=\"_ _2\"></span>l <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>determinados <span class=\"_ _6\"></span>derechos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>uso <span class=\"_ _6\"></span>correspondientes <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>l <span class=\"_ _6\"></span>subgrupo <span class=\"_ _5\"></span><span class=\"ff8\">Atrys <span class=\"_ _6\"></span>Portu<span class=\"_ _0\"></span>gal <span class=\"_ _6\"></span>S.G.P.S.<span class=\"ff2\"> <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>us </span></span>sociedades depen<span class=\"_ _0\"></span>dientes dura<span class=\"_ _0\"></span>nte el ejercici<span class=\"_ _0\"></span>o 2024 en base <span class=\"_ _0\"></span>a su natura<span class=\"_ _0\"></span>leza. (V<span class=\"_ _0\"></span>er nota 7).<span class=\"_ _4b\"> </span>Instalaciones t\u00e9cnicas y maquinaria Las <span class=\"_ _2\"></span>altas <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>3.115 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>concepto <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>inmovilizado material <span class=\"_ _8\"> </span>en <span class=\"_ _4\"> </span>curso <span class=\"_ _8\"> </span>corresponden <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>gran <span class=\"_ _8\"> </span>parte <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>las <span class=\"_ _8\"> </span>inversiones <span class=\"_ _4\"> </span>realizadas <span class=\"_ _4\"> </span>en <span class=\"_ _8\"> </span>instalaciones t\u00e9cnicas <span class=\"_ _24\"> </span>y  maquina<span class=\"_ _0\"></span>ria <span class=\"_ _24\"> </span>e<span class=\"_ _2\"></span>n <span class=\"_ _24\"> </span>la  Socieda<span class=\"_ _0\"></span>d <span class=\"_ _24\"> </span>Dominan<span class=\"_ _2\"></span>te <span class=\"_ _24\"> </span>para  la <span class=\"_ _24\"> </span>apertura <span class=\"_ _24\"> </span>del  nuevo <span class=\"_ _24\"> </span>Instituto <span class=\"_ _1e\"> </span>de Oncolog\u00eda Avanzada (IOA) en Madrid, inaugurado en junio de 2025.  Otra informaci\u00f3n El <span class=\"_ _7\"> </span>Grupo <span class=\"_ _7\"> </span>tiene <span class=\"_ _7\"> </span>formalizadas <span class=\"_ _7\"> </span>p\u00f3lizas <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>seguro <span class=\"_ _7\"> </span>para <span class=\"_ _7\"> </span>cubrir <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>posibles <span class=\"_ _8\"> </span>riesgos <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>que <span class=\"_ _8\"> </span>est\u00e9n sujetos <span class=\"_ _24\"> </span>los  diversos <span class=\"_ _24\"> </span>elementos <span class=\"_ _24\"> </span>del  inmovilizado <span class=\"_ _24\"> </span>material, <span class=\"_ _24\"> </span>entendiendo<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>que <span class=\"_ _1e\"> </span>dichas <span class=\"_ _1e\"> </span>p\u00f3lizas cubren de <span class=\"_ _2\"></span>manera <span class=\"_ _2\"></span>suficiente los <span class=\"_ _2\"></span>riesgos <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>est\u00e1n sometidos. <span class=\"_ _6\"></span>El <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>no ha <span class=\"_ _2\"></span>constituido garant\u00edas a favor de terceros sobre los diversos elementos del inmovilizado materia<span class=\"_ _0\"></span>l.<span class=\"_ _4b\"> </span>Durante <span class=\"_ _7\"></span>el <span class=\"_ _7\"> </span>ejercicio <span class=\"_ _7\"> </span>202<span class=\"_ _2\"></span>5 <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>el <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _7\"> </span>2024, <span class=\"_ _7\"> </span>n<span class=\"_ _2\"></span>o <span class=\"_ _7\"> </span>han <span class=\"_ _7\"> </span>existido <span class=\"_ _8\"> </span>correcciones <span class=\"_ _7\"> </span>valorativas <span class=\"_ _7\"> </span>por deterioro <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>inmovilizado <span class=\"_ _4\"> </span>material, <span class=\"_ _24\"> </span>ni <span class=\"_ _24\"> </span>se <span class=\"_ _4\"> </span>han <span class=\"_ _24\"> </span>llevado <span class=\"_ _24\"> </span>a <span class=\"_ _4\"> </span>cabo <span class=\"_ _24\"> </span>adquisiciones <span class=\"_ _24\"> </span>relativas <span class=\"_ _4\"> </span>al<span class=\"_ _2\"></span> inmovilizado material a empresas vinculada<span class=\"_ _0\"></span>s.<span class=\"_ _4b\"> </span>No <span class=\"_ _6\"></span>existen <span class=\"_ _5\"></span>compromisos <span class=\"_ _6\"></span>firmes <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>compra <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>venta, <span class=\"_ _6\"></span>adicional<span class=\"_ _2\"></span>es <span class=\"_ _6\"></span>respecto <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>elementos <span class=\"_ _5\"></span>del inmovilizado <span class=\"_ _9\"></span>material <span class=\"_ _7\"> </span>que <span class=\"_ _9\"></span>est\u00e9n <span class=\"_ _7\"> </span>vigentes <span class=\"_ _7\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _7\"> </span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>ap<span class=\"_ _2\"></span>robaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"> </span>presentes <span class=\"_ _9\"></span>estados financieros consolidados.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-516": {
   "value": "El <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>no ha <span class=\"_ _2\"></span>constituido garant\u00edas a favor de terceros sobre los diversos elementos del inmovilizado materia<span class=\"_ _0\"></span>l.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "NOTA 7. DERECHOS DE USO El detalle del movimiento a 31 de dicie<span class=\"_ _0\"></span>mbre de 2025 y 2024 es el siguiente<span class=\"_ _0\"></span>, en miles de euros: Miles de euros 31/12/2024 Altas (*) Traspasos (**) Bajas y diferencias de conversi\u00f3n 31/12/2025 Coste: Edificios/Oficinas 38.228 4.083 (17.133) (1.708) 23.470 Maquinaria e instalaciones t\u00e9cnicas 3.439 488<span class=\"ls0\"> </span>- (994) 2.933 Veh\u00edculos 2.082 36<span class=\"ls0\"> </span>(1.471) (61) 586<span class=\"ls0\"> </span>Aplicaciones inform\u00e1ticas 416<span class=\"ls0\"> </span>4.220 - (16) 4.620 Equipos inform\u00e1ticos 337<span class=\"ls0\"> </span>234<span class=\"ls0\"> </span>(83) (82) 406<span class=\"ls0\"> </span>44.502 9.061 (18.687) (2.861) 32.015 Amortizaci\u00f3n Acumulada: Edificios/Oficinas (12.997) (4.056) 8.950 1.404 (6.699) Maquinaria e instalaciones t\u00e9cnicas (1.683) (297) - 895<span class=\"ls0\"> </span>(1.085) Veh\u00edculos (637) (446) 674<span class=\"ls0\"> </span>20 (389) Aplicaciones inform\u00e1ticas (373) (227) - 7 (593) Equipos inform\u00e1ticos (169) (123) 42<span class=\"ls0\"> </span>83<span class=\"ls0\"> </span>(167) (15.859) (5.149) 9.666 2.409 (8.933) Neto 28.643<span class=\"ff2\"> </span>3.912 (9.021) (452) 23.082 (**) <span class=\"_ _2c\"> </span>Las altas del ejercicio corresp<span class=\"_ _0\"></span>onden principal<span class=\"_ _0\"></span>mente a aplica<span class=\"_ _0\"></span>ciones inform\u00e1<span class=\"_ _0\"></span>ticas dadas de alta en el s<span class=\"_ _0\"></span>ubgrupo <span class=\"ff8\">Global Tele<span class=\"_ _0\"></span>med Systems<span class=\"_ _0\"></span> </span>AG <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>socied<span class=\"_ _0\"></span>ades <span class=\"_ _5\"></span>dep<span class=\"_ _0\"></span>endientes<span class=\"ff2\">, <span class=\"_ _5\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _5\"> </span>a <span class=\"_ _5\"></span>oficinas <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>delegaciones <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>rea<span class=\"_ _0\"></span>liza <span class=\"_ _6\"></span>e<span class=\"_ _2\"></span>l <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _5\"></span>act<span class=\"_ _0\"></span>ividad, <span class=\"_ _6\"></span>esp<span class=\"_ _2\"></span>ecialmente <span class=\"_ _6\"></span>en <span class=\"_ _5\"> </span>el </span>subgrupo <span class=\"_ _6\"></span><span class=\"ff8\">Aspy <span class=\"_ _5\"></span>Global <span class=\"_ _6\"></span>Services, <span class=\"_ _6\"></span>S.A.U. <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>soci<span class=\"_ _0\"></span>edades <span class=\"_ _5\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>pendientes<span class=\"ff2 ls1d\">, <span class=\"_ _6\"></span><span class=\"ls0\">q<span class=\"_ _2\"></span>ue <span class=\"_ _6\"></span>h<span class=\"_ _2\"></span>an <span class=\"_ _6\"></span>sido <span class=\"_ _5\"></span>posteriormen<span class=\"_ _0\"></span>te <span class=\"_ _6\"></span>t<span class=\"_ _2\"></span>raspasadas <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>clasificad<span class=\"ls1e\">as<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _5\"></span>com<span class=\"_ _1\"></span>o </span></span></span></span></span>activos no corri<span class=\"_ _0\"></span>entes manteni<span class=\"_ _0\"></span>dos para la<span class=\"_ _0\"></span> venta, (*<span class=\"ls0\">*) <span class=\"_ _2d\"> </span>Los <span class=\"_ _5\"> </span>t<span class=\"_ _2\"></span>raspasos<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>corresponden <span class=\"_ _5\"> </span>en <span class=\"_ _9\"> </span>su <span class=\"_ _5\"> </span>totalidad <span class=\"_ _5\"> </span>a <span class=\"_ _9\"> </span>los <span class=\"_ _5\"> </span>derechos <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>uso <span class=\"_ _5\"> </span>correspondientes <span class=\"_ _5\"> </span>al <span class=\"_ _9\"> </span>subgru<span class=\"_ _0\"></span>po <span class=\"_ _7\"> </span><span class=\"ff8\">Aspy <span class=\"_ _9\"> </span>Globa<span class=\"_ _0\"></span>l <span class=\"_ _9\"> </span>Services, <span class=\"_ _5\"></span>S.A.U. <span class=\"_ _5\"></span>y </span></span>sociedades depend<span class=\"_ _0\"></span>ientes<span class=\"ff2\"> que han s<span class=\"_ _0\"></span>ido clasifi<span class=\"_ _0\"></span>cados como activ<span class=\"_ _0\"></span>os no corrie<span class=\"_ _0\"></span>ntes mante<span class=\"_ _0\"></span>nidos para la ven<span class=\"_ _0\"></span>ta (Ver N<span class=\"_ _0\"></span>ota 24).<span class=\"_ _4b\"> </span></span>Miles de euros 31/12/2023 Altas  Traspasos (*) Bajas y diferencias de conversi\u00f3n 31/12/2024 Coste: Edificios/Oficinas 38.850 2.954 - (3.576) 38.228 Maquinaria e instalaciones t\u00e9cnicas 4.790 - (1.544) 193<span class=\"ls0\"> </span>3.439 Veh\u00edculos 2.349 557<span class=\"ls0\"> </span>(46) (778) 2.082 Aplicaciones inform\u00e1ticas 312<span class=\"ls0\"> </span>104<span class=\"ls0\"> </span>- - 416<span class=\"ls0\"> </span>Equipos inform\u00e1ticos 291<span class=\"ls0\"> </span>109<span class=\"ls0\"> </span>- (63) 337<span class=\"ls0\"> </span>46.592 3.724 (1.590) (4.224) 44.502 Amortizaci\u00f3n Acumulada: Edificios/Oficinas (11.424) (4.975) - 3.402 (12.997) Maquinaria e instalaciones t\u00e9cnicas (2.061) (747) 1.068 57<span class=\"ls0\"> </span>(1.683) Veh\u00edculos (983) (468) 46<span class=\"ls0\"> </span>768<span class=\"ls0\"> </span>(637) Aplicaciones inform\u00e1ticas (261) (111) - (1) (373) Equipos inform\u00e1ticos (92) (104) - 27<span class=\"ls0\"> </span>(169) (14.821) (6.405) 1.114 4.253 (15.859) Neto 31.771<span class=\"ff2\"> </span>(2.681) (476) 29<span class=\"ls0\"> </span>28.643 (*) <span class=\"_ _35\"> </span>Los <span class=\"_ _6\"></span>traspasos <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>ma<span class=\"_ _0\"></span>quinaria <span class=\"_ _6\"></span>e <span class=\"_ _5\"></span>ins<span class=\"_ _0\"></span>talacio<span class=\"_ _0\"></span>nes <span class=\"_ _6\"></span>t\u00e9cnicas <span class=\"_ _6\"></span>corresponden <span class=\"_ _6\"></span>principalmente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>clasific<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>inmovilizado <span class=\"_ _6\"></span>materia<span class=\"_ _6\"></span>l <span class=\"_ _6\"></span>de determinados<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>erechos <span class=\"_ _1\"></span>de uso<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>orrespon<span class=\"_ _0\"></span>dientes <span class=\"_ _1\"></span>al sub<span class=\"_ _0\"></span>grupo <span class=\"ff8\">Atr<span class=\"_ _0\"></span>ys <span class=\"_ _0\"></span>Portuga<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>S.G.P.S.<span class=\"ff2\"> <span class=\"_ _1\"></span>y sus<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sociedades<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ependientes <span class=\"_ _1\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>ejercicio </span></span>2024 en base a s<span class=\"_ _0\"></span>u naturaleza.<span class=\"_ _0\"></span> (Ver not<span class=\"_ _0\"></span>a 6). Los de<span class=\"_ _0\"></span>rechos <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>uso <span class=\"_ _0\"></span>por arr<span class=\"_ _0\"></span>endamiento de<span class=\"_ _0\"></span>l e<span class=\"_ _0\"></span>jercicio 2025 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>corresponden <span class=\"_ _1\"></span>principalmente a las oficinas y delega<span class=\"_ _0\"></span>ciones/locales comerciales donde<span class=\"_ _0\"></span> realizan sus ac<span class=\"_ _0\"></span>tividades las principales sociedades <span class=\"_ _9\"></span>del <span class=\"_ _7\"> </span>G<span class=\"_ _2\"></span>rupo, <span class=\"_ _7\"></span>laboratorios <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>utiliza <span class=\"_ _7\"></span>el <span class=\"_ _7\"> </span>Grupo, <span class=\"_ _8\"> </span>aplicaciones <span class=\"_ _7\"></span>inform\u00e1t<span class=\"ls16\">ic<span class=\"lse\">as</span></span>, <span class=\"_ _7\"> </span>equipo<span class=\"_ _2\"></span>s inform\u00e1ticos, elementos de transporte, instalaciones y maquinaria.  Los <span class=\"_ _5\"></span>principales <span class=\"_ _6\"></span>alquileres <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>act\u00faa <span class=\"_ _5\"></span>como <span class=\"_ _6\"></span>arrendatario <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>registrados <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>este<span class=\"_ _2\"></span> ep\u00edgrafe tienen <span class=\"_ _2\"></span>una duraci\u00f3n <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>contrato de <span class=\"_ _2\"></span>entre 2 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>a\u00f1os (a <span class=\"_ _2\"></span>excepci\u00f3n del <span class=\"_ _2\"></span>edificio sit<span class=\"_ _2\"></span>uado en <span class=\"_ _2\"></span>Santa <span class=\"_ _6\"></span>Maria <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Feira <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>sociedad <span class=\"_ _2\"></span>Atrys <span class=\"_ _6\"></span>Portugal <span class=\"_ _6\"></span>S.G.P.S., <span class=\"_ _2\"></span>con<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>una <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>uraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>29 <span class=\"_ _2\"></span>a\u00f1os hasta <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>a\u00f1o <span class=\"_ _5\"></span>2050, <span class=\"_ _5\"></span>debido <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>considera<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _5\"></span>estrat\u00e9gic<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>para <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>Grupo) <span class=\"_ _5\"></span>con posibilidad <span class=\"_ _24\"> </span>de  aplic<span class=\"_ _0\"></span>ar <span class=\"_ _24\"> </span>por  pa<span class=\"_ _0\"></span>rte <span class=\"_ _24\"> </span>de  la <span class=\"_ _4\"> </span>compa\u00f1\u00ed<span class=\"_ _2\"></span>a <span class=\"_ _24\"> </span>renovaciones <span class=\"_ _24\"> </span>anu<span class=\"_ _2\"></span>ales <span class=\"_ _1e\"> </span>al <span class=\"_ _24\"> </span>vencimiento <span class=\"_ _1e\"> </span>del contrato.  El Gr<span class=\"_ _0\"></span>upo <span class=\"_ _0\"></span>estima <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>plazo <span class=\"_ _1\"></span>de los <span class=\"_ _0\"></span>contratos <span class=\"_ _0\"></span>con <span class=\"_ _1\"></span>base a <span class=\"_ _1\"></span>los periodos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>obligado <span class=\"_ _0\"></span>cumplimiento <span class=\"_ _0\"></span>sin tener <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>cuenta <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>posibles <span class=\"_ _6\"></span>pr\u00f3rrogas <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>considerar <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>d\u00eda <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>hoy <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>probable <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>las ejerza. La <span class=\"_ _2a\"> </span>norma <span class=\"_ _1f\"> </span>incluye <span class=\"_ _2a\"> </span>dos<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>exenciones <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"> </span>reconocimiento <span class=\"_ _2a\"> </span>de <span class=\"_ _1f\"> </span>los <span class=\"_ _2c\"> </span>arre<span class=\"_ _0\"></span>ndamientos <span class=\"_ _2a\"> </span>por <span class=\"_ _2a\"> </span>los arrendatarios, <span class=\"_ _0\"></span>los arre<span class=\"_ _0\"></span>ndamientos de activo <span class=\"_ _0\"></span>de bajo <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>y los a<span class=\"_ _0\"></span>rrendamientos <span class=\"_ _0\"></span>a corto <span class=\"_ _1\"></span>plazo, es decir <span class=\"_ _1\"></span>los contratos de <span class=\"_ _1\"></span>a<span class=\"_ _2\"></span>rrendamientos <span class=\"_ _0\"></span>con un <span class=\"_ _1\"></span>plaz<span class=\"_ _2\"></span>o infe<span class=\"_ _0\"></span>rior a<span class=\"_ _0\"></span> doce <span class=\"_ _1\"></span>meses, que el Grupo <span class=\"_ _1\"></span>registra en la <span class=\"_ _2\"></span>cuenta \u201cArrendamientos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>c\u00e1nones\u201d (Nota <span class=\"_ _2\"></span>16c), siendo <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>de<span class=\"ff2\"> <span class=\"_ _2\"></span>218 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros </span>a 31 de diciembre de<span class=\"_ _0\"></span> 2025 (234 miles de euros a 3<span class=\"_ _0\"></span>1 de diciembre de 2024). El Gru<span class=\"_ _0\"></span>po carga los gastos <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>arrendamientos <span class=\"_ _7\"> </span>procedentes <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>los <span class=\"_ _8\"> </span>mismos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>cuenta <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>p\u00e9rdidas <span class=\"_ _8\"> </span>y <span class=\"_ _7\"> </span>ganancias consolidada. Ni <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _6\"></span>ni <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>202<span class=\"_ _2\"></span>4 <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>registrado <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>eterioros <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>respecto <span class=\"_ _2\"></span>a los derechos de uso por arrendamiento.<span class=\"_ _4b\"> </span>Pasivos por arrendamiento Su detalle a 31 de diciembre de 2025 y 2024 es el siguiente, en miles de euros: Saldo a 31/12/2025 Saldo a 31/12/2024 Largo Plazo Corto Plazo Total Largo Plazo Corto Plazo Total Pasivos por arrendamiento 21.671 3.898 25.569 25.523 5.819 31.342 21.671 3.898 25.569 25.523 5.819 31.342 El detalle <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>vencimientos correspondientes <span class=\"_ _0\"></span>a pasivos por <span class=\"_ _1\"></span>arrendamiento a largo <span class=\"_ _0\"></span>plazo a <span class=\"_ _0\"></span>31 de diciembre de 2025 es el siguiente, en miles de euros: Vencimiento (Nominal) 31/12/2025 202<span class=\"ls0\">7 </span>3.245 202<span class=\"ls0\">8 </span>2.612 202<span class=\"ls0\">9 </span>2.473 20<span class=\"ls7\">30<span class=\"ls0\"> </span></span>2.190 20<span class=\"ls0\">31 y siguientes </span>31.612 Total<span class=\"ff4\"> </span>42.1<span class=\"ls7\">32</span> El detalle <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>vencimientos correspondientes <span class=\"_ _0\"></span>a pasivos por <span class=\"_ _1\"></span>arrendamiento a largo <span class=\"_ _0\"></span>plazo a <span class=\"_ _0\"></span>31 de diciembre de 2024 es el siguiente, en miles de euros: Vencimiento (Nominal) 31/12/2024 2026 5.229 2027 3.986 2028 3.343 2029 2.948 2030 y siguientes 33.606 Total<span class=\"ff4\"> </span>49.112 Los <span class=\"_ _5\"></span>importes <span class=\"_ _5\"></span>indicados <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>cuadros <span class=\"_ _5\"></span>anteriores <span class=\"_ _5\"></span>corresponden <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>importes <span class=\"_ _5\"></span>nominales, <span class=\"_ _5\"></span>es decir, c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>salidas efectivas <span class=\"_ _1\"></span>de caja <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se producir\u00e1n <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>c<span class=\"_ _2\"></span>ada ve<span class=\"_ _0\"></span>ncimiento. Sin <span class=\"_ _1\"></span>embargo, no coinciden con la valoraci\u00f3n a coste amortizado de<span class=\"_ _0\"></span> cada uno de los arrendamientos.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-517": {
   "value": "Pasivos por arrendamiento Su detalle a 31 de diciembre de 2025 y 2024 es el siguiente, en miles de euros: Saldo a 31/12/2025 Saldo a 31/12/2024 Largo Plazo Corto Plazo Total Largo Plazo Corto Plazo Total Pasivos por arrendamiento 21.671 3.898 25.569 25.523 5.819 31.342 21.671 3.898 25.569 25.523 5.819 31.342 El detalle de los vencimientos correspondientes a pasivos por arrendamiento a largo plazo a 31 de diciembre de 2025 es el siguiente, en miles de euros: Vencimiento (Nominal) 31/12/2025 2027 3.245 2028 2.612 2029 2.473 2030 2.190 2031 y siguientes 31.612 Total 42.132 El detalle de los vencimientos correspondientes a pasivos por arrendamiento a largo plazo a 31 de diciembre de 2024 es el siguiente, en miles de euros: Vencimiento (Nominal) 31/12/2024 2026 5.229 2027 3.986 2028 3.343 2029 2.948 2030 y siguientes 33.606 Total 49.112 Los importes indicados en los cuadros anteriores corresponden a los importes nominales, es decir, con las salidas efectivas de caja que se producir\u00e1n en cada vencimiento. Sin embargo, no coinciden con la valoraci\u00f3n a coste amortizado de cada uno de los arrendamientos.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-518": {
   "value": "NOTA 8. ACTIVOS FINANCIEROS El detalle de los activos financieros m\u00e1s repre<span class=\"_ _0\"></span>sentativos del Grupo al cierre del <span class=\"_ _2\"></span>ejercicio 2025 se presentan a continuaci\u00f3n: Miles de euros Coste amortizado Valor razonable con cambios en otro resultado integral Valor razonable con cambios en la cuenta de resultados Derivados de cobertura 31.12.2025 Activos financieros no corrientes: Cr\u00e9ditos a terceros y empresas asociadas 287<span class=\"ls0\"> </span>- - - 287<span class=\"ls0\"> </span>Deudores y otros activos corrientes 86<span class=\"ls0\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>86<span class=\"_ _4b\"> </span>Imposiciones y fianzas recibidas 1.965 -<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>1.965<span class=\"_ _4b\"> </span>Otros activos financieros 66<span class=\"ls0\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>66<span class=\"_ _4b\"> </span>Total activos financieros a largo plazo 2.404 - - - 2.404 Activos financieros corrientes: 4.690 - - - 4.690    <span class=\"ls0\">Cr\u00e9ditos a terceros y empresas asociadas </span>3 - - - 3    <span class=\"ls0\">Otros activos financieros </span>298<span class=\"ls0\"> </span>- - - 298<span class=\"ls0\"> </span>   <span class=\"ls0\">Imposiciones y fianzas recibidas </span>4<span class=\"ls2\">.3<span class=\"ls6\">89</span></span> - - - 4<span class=\"ls2\">.3<span class=\"ls6\">89</span></span> Deudores comerciales y otras cuentas a cobrar  29.456 - - - 29.456 Efectivo y otros activos l\u00edquidos  13<span class=\"ls1d\">.0<span class=\"_ _2\"></span></span>67 - - - 13.067 Total activos financieros a corto plazo 47.213 - - - 4<span class=\"ls6\">7.</span>213 El detalle de los activos financieros m\u00e1s repre<span class=\"_ _0\"></span>sentativos del Grupo al cierre del ejercicio 2024 se presentan a continuaci\u00f3n: Miles de euros Coste amortizado Valor razonable con cambios en otro resultado integral Valor razonable con cambios en la cuenta de resultados Derivados de cobertura 31.12.2024 Activos financieros no corrientes: Cr\u00e9ditos a terceros y empresas asociadas 71<span class=\"ls0\"> </span>- - - 71<span class=\"ls0\"> </span>Deudores y otros activos corrientes 86<span class=\"ls0\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>86<span class=\"_ _4b\"> </span>Imposiciones y fianzas recibidas 2.961 -<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>2.961<span class=\"_ _4b\"> </span>Otros activos financieros 66<span class=\"ls0\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>66<span class=\"_ _4b\"> </span>Total activos financieros a largo plazo 3.184 - - - 3.184 Activos financieros corrientes: 8.925 - - - 8.925    <span class=\"ls0\">Cr\u00e9ditos a terceros y empresas asociadas </span>228<span class=\"ls0\"> </span>- - - 228<span class=\"ls0\"> </span>   <span class=\"ls0\">Otros activos financieros </span>337<span class=\"ls0\"> </span>- - - 337<span class=\"ls0\"> </span>   <span class=\"ls0\">Imposiciones y fianzas recibidas </span>8.360 - - - 8.360 Deudores comerciales y otras cuentas a cobrar  51.381 - - -  51.381 Efectivo y otros activos l\u00edquidos  20.365 - - - 20.365 Total activos financieros a corto plazo 80.671 - - - 80.671<span class=\"_ _4b\"> </span>Cr\u00e9ditos a terceros y empresas asociadas Su detalle a 31 de diciembre de 2025 y 2024 es el siguiente: Saldo a 31/12/2025 Saldo a 31/12/2024 Largo Plazo Corto Plazo Total Largo Plazo Corto Plazo Total Cr\u00e9ditos a terceros 82<span class=\"ls0\"> </span>2 84<span class=\"ls0\"> </span>71<span class=\"ls0\"> </span>197<span class=\"ls0\"> </span>268<span class=\"ls0\"> </span>Cr\u00e9ditos a partes vinculadas (Nota 18.1) 205<span class=\"ls0\"> </span>1 206<span class=\"ls0\"> </span>- 31<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>Total  287<span class=\"ls0\"> </span>3 29<span class=\"ls0\">0 </span>71<span class=\"ls0\"> </span>228<span class=\"ls0\"> </span>299<span class=\"ls0\"> </span>Recoge principalmente e<span class=\"_ _2\"></span>n el <span class=\"_ _2\"></span>ejercicio 2025 <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>cr\u00e9ditos <span class=\"_ _2\"></span>mantenidos con <span class=\"_ _2\"></span>la sociedad <span class=\"_ _2\"></span>vinculada Morfeo <span class=\"_ _1\"></span>B<span class=\"_ _2\"></span>iotech AI<span class=\"_ _0\"></span>E, comentado <span class=\"_ _1\"></span>en detalle en <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a Nota <span class=\"_ _1\"></span>18.1, por importe <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e 205 <span class=\"_ _1\"></span>miles de euros. Deudores comerciales y otras cuentas a cobrar Incluye cr\u00e9ditos por operaciones c<span class=\"_ _0\"></span>omerciales, cuyo detalle es el siguiente:<span class=\"_ _2\"></span> Saldo a 31/12/2025 Saldo a 31/12/2024 Largo Plazo Corto Plazo Total Largo Plazo Corto Plazo Total Clientes terceros 86<span class=\"ls0\"> </span>29.<span class=\"ls0\">060 </span>29.<span class=\"ls0\">146 </span>86<span class=\"ls0\"> </span>50.810 50.896 Clientes partes vinculadas (Nota 18.1) - 21<span class=\"ls0\">2 </span>21<span class=\"ls0\">2 </span>- 351<span class=\"ls0\"> </span>351<span class=\"ls0\"> </span>Otros deudores - 184<span class=\"ls0\"> </span>184<span class=\"ls0\"> </span>- 220<span class=\"ls0\"> </span>220<span class=\"ls0\"> </span>Total Deudores comerciales y otras cuentas a cobrar 86<span class=\"ls0\"> </span>29.456 29.542 86<span class=\"ls0\"> </span>51.381 51.467 Anticipos a proveedores (existencias) - 32<span class=\"ls0\">5 </span>32<span class=\"ls0\">5 </span>- 176<span class=\"ls0\"> </span>176<span class=\"ls0\"> </span>Los anticipos a proveedores se incluyen dentro del ep\u00edgrafe de existencias. A <span class=\"_ _4\"> </span>31 <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>diciembre <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>2025 <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"> </span>no <span class=\"_ _4\"> </span>presenta <span class=\"_ _8\"> </span>una <span class=\"_ _4\"> </span>concentraci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>riesgo <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>cr\u00e9dito significativa. Imposiciones y fianzas recibidas Su detalle a 31 de diciembre de 2025 y 2024 es el siguiente: Saldo a 31/12/2025 Saldo a 31/12/2024 Largo Plazo Corto Plazo Total Largo Plazo Corto Plazo Total Imposiciones 297<span class=\"ls0\"> </span>342<span class=\"ls0\"> </span>639<span class=\"ls0\"> </span>297<span class=\"ls0\"> </span>342<span class=\"ls0\"> </span>639<span class=\"ls0\"> </span>Fianzas y dep\u00f3sitos  1.668 4.047 5.715 2.664 8.018 10.682 Total  1.965 4<span class=\"ls2\">.3<span class=\"ls6\">89</span></span> 6<span class=\"ls2\">.3</span>54 2.961 8.360 11.321 Al <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2025 <span class=\"_ _9\"></span>y <span class=\"_ _5\"></span>al <span class=\"_ _9\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>diciembre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2024, <span class=\"_ _9\"></span>las <span class=\"_ _5\"></span>fianzas <span class=\"_ _5\"></span>y <span class=\"_ _9\"></span>dep\u00f3sitos <span class=\"_ _9\"></span>incluyen importes entrega<span class=\"_ _0\"></span>dos como gara<span class=\"_ _0\"></span>nt\u00eda por <span class=\"_ _1\"></span>la adjudicaci\u00f3n de determinados <span class=\"_ _0\"></span>servicios p\u00fablicos y <span class=\"_ _0\"></span>la concesi\u00f3n <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>financiaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>proye<span class=\"_ _2\"></span>ctos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>I+D, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>fianzas <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>argo <span class=\"_ _6\"></span>plazo <span class=\"_ _2\"></span>constituidas para el alquiler de locales utilizados por el Grupo en el desarr<span class=\"_ _0\"></span>ollo de su acti<span class=\"_ _2\"></span>vidad.<span class=\"_ _4b\"> </span>Al 31 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _1\"></span>de 2025, las <span class=\"_ _1\"></span>fianzas y <span class=\"_ _1\"></span>dep\u00f3sito<span class=\"_ _2\"></span>s incluye<span class=\"_ _0\"></span>n 2.093 <span class=\"_ _1\"></span>miles de e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>con Andor<span class=\"_ _0\"></span>ra Banc <span class=\"_ _2\"></span>Agricol <span class=\"_ _6\"></span>Reig, <span class=\"_ _2\"></span>S.A.<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>(6.217 <span class=\"_ _2\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>diciemb<span class=\"_ _2\"></span>re <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2024)<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>act\u00faan <span class=\"_ _6\"></span>como prenda <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>dep\u00f3sito <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>segunda <span class=\"_ _6\"></span>emisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>conv<span class=\"_ _2\"></span>ertibles <span class=\"_ _6\"></span>realizada <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>mayo <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e 2024 <span class=\"_ _4\"> </span>y, <span class=\"_ _24\"> </span>detallada <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>nota <span class=\"_ _24\"> </span>9, <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>que <span class=\"_ _4\"> </span>dicha <span class=\"_ _4\"> </span>entidad <span class=\"_ _24\"> </span>financiera <span class=\"_ _24\"> </span>actu\u00f3 <span class=\"_ _24\"> </span>como <span class=\"_ _24\"> </span>agente <span class=\"_ _4\"> </span>de suscripci\u00f3n, <span class=\"_ _7\"> </span>aseguramiento <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>colocaci\u00f3n, <span class=\"_ _7\"></span>liber\u00e1ndose <span class=\"_ _7\"> </span>trimestralmente <span class=\"_ _8\"> </span>parte <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>importes depositados a partir de julio de 2024. Efectivo y otros activos l\u00edquidos equivalentes El <span class=\"_ _1\"></span>detalle de <span class=\"_ _3\"></span>dichos activos <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>3<span class=\"_ _2\"></span>1 <span class=\"_ _1\"></span>de dicie<span class=\"_ _0\"></span>mbre <span class=\"_ _1\"></span>de 2025 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2024 es <span class=\"_ _1\"></span>como <span class=\"_ _0\"></span>sigu<span class=\"_ _0\"></span>e, <span class=\"_ _1\"></span>en miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros: 31/12/2025 31/12/2024 Tesorer\u00eda 13.067 20.365 Total 13<span class=\"ls1d\">.0<span class=\"_ _2\"></span></span>67 20.365 No existen restricciones a la disposici\u00f3n de efectivo a 31 de diciembre de 2025 y 2024. Otros activos financieros Su detalle a 31 de diciembre de 2025 y 2024 es el siguiente, en miles de euros: Saldo a 31/12/2025 Saldo a 31/12/2024 Largo Plazo Corto Plazo Total Largo Plazo Corto Plazo Total Cr\u00e9ditos al personal - 1<span class=\"ls6\">26</span> 1<span class=\"ls6\">26</span> - 163<span class=\"ls0\"> </span>163<span class=\"ls0\"> </span>Otros activos financieros 66<span class=\"ls0\"> </span>17<span class=\"ls0\">2 </span>2<span class=\"ls6\">38</span> 66<span class=\"ls0\"> </span>174<span class=\"ls0\"> </span>240<span class=\"ls0\"> </span>Total  66<span class=\"ls0\"> </span>298<span class=\"ls0\"> </span>3<span class=\"ls6\">64</span> 66<span class=\"ls0\"> </span>337<span class=\"ls0\"> </span>403<span class=\"ls0\"> </span>Correcciones por Deterioro del Valor Originadas por el Riesgo de Cr\u00e9dito La evoluci\u00f3n de los <span class=\"_ _2\"></span>deterioros de cr\u00e9ditos y <span class=\"_ _2\"></span>otras cuentas a <span class=\"_ _2\"></span>cobrar durante <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio 2025 <span class=\"_ _2\"></span>es la siguiente, en miles de euros<span class=\"ls16\">: </span> Deterioros Deterioro de saldos comerciales a 31 de diciembre de 2024 11.761 Deterioro registrado durante el ejercicio 1.082 Regularizaciones/Reversi\u00f3n del deterioro (340) Traspaso a Operaciones Interrumpidas Grupo Aspy <span class=\"_ _2\"></span>(Nota 24) (4.649) Diferencias de conversi\u00f3n (29) Deterioro de saldos comerciales a 31 de diciembre de 2025 7.<span class=\"ls0\">825 </span>La <span class=\"_ _0\"></span>evoluci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los de<span class=\"_ _0\"></span>terioros de <span class=\"_ _1\"></span>cr\u00e9ditos y <span class=\"_ _1\"></span>otras cuentas <span class=\"_ _0\"></span>a c<span class=\"_ _0\"></span>obrar <span class=\"_ _0\"></span>durante e<span class=\"_ _0\"></span>l ejer<span class=\"_ _0\"></span>cicio 2024 fue la siguiente, en miles de euros:  Deterioros Deterioro de saldos comerciales a 31 de diciembre de 2023 11.472 Deterioro registrado durante el ejercicio 2.052 Regularizaciones/Reversi\u00f3n del deterioro (1.635) Diferencias de conversi\u00f3n (128) Deterioro de saldos comerciales a 31 de diciembre de 2024 11.761 El <span class=\"_ _23\"> </span>Grupo <span class=\"_ _1d\"> </span>aplica <span class=\"_ _23\"> </span>un <span class=\"_ _23\"> </span>modelo <span class=\"_ _1d\"> </span>de <span class=\"_ _23\"> </span>deterioro <span class=\"_ _1d\"> </span>de <span class=\"_ _23\"> </span>activos <span class=\"_ _23\"> </span>financier<span class=\"_ _0\"></span>os <span class=\"_ _23\"> </span>contabilizados <span class=\"_ _1d\"> </span>a <span class=\"_ _23\"> </span>coste amortizado <span class=\"_ _8\"> </span>basado <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>p\u00e9rdida <span class=\"_ _4\"> </span>esperada, <span class=\"_ _4\"> </span>utilizando <span class=\"_ _8\"> </span>un <span class=\"_ _4\"> </span>m\u00e9todo <span class=\"_ _4\"> </span>simpli<span class=\"_ _2\"></span>ficado <span class=\"_ _8\"> </span>para <span class=\"_ _4\"> </span>ciertos activos <span class=\"_ _6\"></span>tanto <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>corto <span class=\"_ _5\"></span>como <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>largo <span class=\"_ _6\"></span>plazo <span class=\"_ _5\"></span>(cuentas <span class=\"_ _6\"></span>comerciales, <span class=\"_ _6\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>arrendamiento <span class=\"_ _9\"></span>y <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>ctivos contractuales). En <span class=\"_ _5\"></span>virtud <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>dicho <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _5\"></span>simplificado <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>registra <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>referencia <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>p\u00e9rdidas esperadas <span class=\"_ _3\"></span>durante <span class=\"_ _1\"></span>toda <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>vida <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>activo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cuesti\u00f3n. <span class=\"_ _1\"></span>Para <span class=\"_ _1\"></span>ello <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>uti<span class=\"_ _2\"></span>lizan <span class=\"_ _3\"></span>matrices <span class=\"_ _1\"></span>desarrolladas a <span class=\"_ _6\"></span>partir <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>exp<span class=\"_ _2\"></span>eriencia <span class=\"_ _5\"></span>hist\u00f3rica<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>incobrabilidad, <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>\u00e1r<span class=\"_ _2\"></span>ea <span class=\"_ _5\"></span>geogr\u00e1fica <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>sobre<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span>cartera segmentada por categor\u00eda de cliente seg\u00fan patr\u00f3n de comportamiento crediticio.  La <span class=\"_ _1\"></span>matriz <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _1\"></span>categor\u00eda tiene <span class=\"_ _1\"></span>definido <span class=\"_ _1\"></span>un horizonte <span class=\"_ _1\"></span>temporal dividido <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>intervalos <span class=\"_ _1\"></span>acordes con <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>pol\u00edtica <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>gesti\u00f3n de cobro <span class=\"_ _1\"></span>y se <span class=\"_ _0\"></span>alimenta <span class=\"_ _1\"></span>co<span class=\"_ _2\"></span>n da<span class=\"_ _0\"></span>tos hist\u00f3ric<span class=\"_ _0\"></span>os que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>abarquen al <span class=\"_ _1\"></span>menos 24 ciclos <span class=\"_ _1\"></span>de c<span class=\"_ _0\"></span>obro, <span class=\"_ _0\"></span>actualiz\u00e1ndose <span class=\"_ _1\"></span>peri\u00f3dicamente los <span class=\"_ _1\"></span>datos. <span class=\"_ _1\"></span>A partir <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _1\"></span>observable en ca<span class=\"_ _0\"></span>da cierre, el Gr<span class=\"_ _0\"></span>upo analiza <span class=\"_ _0\"></span>la necesidad de ajustar <span class=\"_ _1\"></span>las tasas resultantes de dichas matrices, en funci\u00f3n de las condiciones actuales y las previsiones econ\u00f3micas futuras. Clasificaci\u00f3n por Vencimientos Al <span class=\"_ _1\"></span>31 <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>todos <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>ienen <span class=\"_ _3\"></span>vencimientos inferiores a <span class=\"_ _2\"></span>1 <span class=\"_ _6\"></span>a\u00f1o <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>excepci\u00f3n <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>deudores <span class=\"_ _2\"></span>comerciales <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>largo <span class=\"_ _2\"></span>plazo,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>cr\u00e9ditos <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>terceros <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>las fianzas <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>dep\u00f3sitos <span class=\"_ _6\"></span>constituidas <span class=\"_ _5\"></span>a <span class=\"_ _2\"></span>largo <span class=\"_ _6\"></span>plazo <span class=\"_ _5\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>corresponden <span class=\"_ _6\"></span>principalmente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>fia<span class=\"_ _0\"></span>nza depositada <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>arrendamiento <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>oficinas <span class=\"_ _5\"></span>donde <span class=\"_ _6\"></span>desarrolla <span class=\"_ _5\"></span>su <span class=\"_ _6\"></span>actividad <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>sus laboratorios <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>garant\u00edas <span class=\"_ _2\"></span>constituidas <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>diferentes <span class=\"_ _2\"></span>pr\u00e9stamos <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>inter\u00e9s <span class=\"_ _2\"></span>0% <span class=\"_ _2\"></span>recibidos por parte del Grupo. En su amplia mayor\u00eda estos tienen un ve<span class=\"_ _0\"></span>ncimiento superior a 5 a\u00f1os.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "NOTA 8. ACTIVOS FINANCIEROS El detalle de los activos financieros m\u00e1s repre<span class=\"_ _0\"></span>sentativos del Grupo al cierre del <span class=\"_ _2\"></span>ejercicio 2025 se presentan a continuaci\u00f3n: Miles de euros Coste amortizado Valor razonable con cambios en otro resultado integral Valor razonable con cambios en la cuenta de resultados Derivados de cobertura 31.12.2025 Activos financieros no corrientes: Cr\u00e9ditos a terceros y empresas asociadas 287<span class=\"ls0\"> </span>- - - 287<span class=\"ls0\"> </span>Deudores y otros activos corrientes 86<span class=\"ls0\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>86<span class=\"_ _4b\"> </span>Imposiciones y fianzas recibidas 1.965 -<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>1.965<span class=\"_ _4b\"> </span>Otros activos financieros 66<span class=\"ls0\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>66<span class=\"_ _4b\"> </span>Total activos financieros a largo plazo 2.404 - - - 2.404 Activos financieros corrientes: 4.690 - - - 4.690    <span class=\"ls0\">Cr\u00e9ditos a terceros y empresas asociadas </span>3 - - - 3    <span class=\"ls0\">Otros activos financieros </span>298<span class=\"ls0\"> </span>- - - 298<span class=\"ls0\"> </span>   <span class=\"ls0\">Imposiciones y fianzas recibidas </span>4<span class=\"ls2\">.3<span class=\"ls6\">89</span></span> - - - 4<span class=\"ls2\">.3<span class=\"ls6\">89</span></span> Deudores comerciales y otras cuentas a cobrar  29.456 - - - 29.456 Efectivo y otros activos l\u00edquidos  13<span class=\"ls1d\">.0<span class=\"_ _2\"></span></span>67 - - - 13.067 Total activos financieros a corto plazo 47.213 - - - 4<span class=\"ls6\">7.</span>213 El detalle de los activos financieros m\u00e1s repre<span class=\"_ _0\"></span>sentativos del Grupo al cierre del ejercicio 2024 se presentan a continuaci\u00f3n: Miles de euros Coste amortizado Valor razonable con cambios en otro resultado integral Valor razonable con cambios en la cuenta de resultados Derivados de cobertura 31.12.2024 Activos financieros no corrientes: Cr\u00e9ditos a terceros y empresas asociadas 71<span class=\"ls0\"> </span>- - - 71<span class=\"ls0\"> </span>Deudores y otros activos corrientes 86<span class=\"ls0\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>86<span class=\"_ _4b\"> </span>Imposiciones y fianzas recibidas 2.961 -<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>2.961<span class=\"_ _4b\"> </span>Otros activos financieros 66<span class=\"ls0\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>66<span class=\"_ _4b\"> </span>Total activos financieros a largo plazo 3.184 - - - 3.184 Activos financieros corrientes: 8.925 - - - 8.925    <span class=\"ls0\">Cr\u00e9ditos a terceros y empresas asociadas </span>228<span class=\"ls0\"> </span>- - - 228<span class=\"ls0\"> </span>   <span class=\"ls0\">Otros activos financieros </span>337<span class=\"ls0\"> </span>- - - 337<span class=\"ls0\"> </span>   <span class=\"ls0\">Imposiciones y fianzas recibidas </span>8.360 - - - 8.360 Deudores comerciales y otras cuentas a cobrar  51.381 - - -  51.381 Efectivo y otros activos l\u00edquidos  20.365 - - - 20.365 Total activos financieros a corto plazo 80.671 - - - 80.671<span class=\"_ _4b\"> </span>Cr\u00e9ditos a terceros y empresas asociadas Su detalle a 31 de diciembre de 2025 y 2024 es el siguiente: Saldo a 31/12/2025 Saldo a 31/12/2024 Largo Plazo Corto Plazo Total Largo Plazo Corto Plazo Total Cr\u00e9ditos a terceros 82<span class=\"ls0\"> </span>2 84<span class=\"ls0\"> </span>71<span class=\"ls0\"> </span>197<span class=\"ls0\"> </span>268<span class=\"ls0\"> </span>Cr\u00e9ditos a partes vinculadas (Nota 18.1) 205<span class=\"ls0\"> </span>1 206<span class=\"ls0\"> </span>- 31<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>Total  287<span class=\"ls0\"> </span>3 29<span class=\"ls0\">0 </span>71<span class=\"ls0\"> </span>228<span class=\"ls0\"> </span>299<span class=\"ls0\"> </span>Recoge principalmente e<span class=\"_ _2\"></span>n el <span class=\"_ _2\"></span>ejercicio 2025 <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>cr\u00e9ditos <span class=\"_ _2\"></span>mantenidos con <span class=\"_ _2\"></span>la sociedad <span class=\"_ _2\"></span>vinculada Morfeo <span class=\"_ _1\"></span>B<span class=\"_ _2\"></span>iotech AI<span class=\"_ _0\"></span>E, comentado <span class=\"_ _1\"></span>en detalle en <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a Nota <span class=\"_ _1\"></span>18.1, por importe <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e 205 <span class=\"_ _1\"></span>miles de euros. Deudores comerciales y otras cuentas a cobrar Incluye cr\u00e9ditos por operaciones c<span class=\"_ _0\"></span>omerciales, cuyo detalle es el siguiente:<span class=\"_ _2\"></span> Saldo a 31/12/2025 Saldo a 31/12/2024 Largo Plazo Corto Plazo Total Largo Plazo Corto Plazo Total Clientes terceros 86<span class=\"ls0\"> </span>29.<span class=\"ls0\">060 </span>29.<span class=\"ls0\">146 </span>86<span class=\"ls0\"> </span>50.810 50.896 Clientes partes vinculadas (Nota 18.1) - 21<span class=\"ls0\">2 </span>21<span class=\"ls0\">2 </span>- 351<span class=\"ls0\"> </span>351<span class=\"ls0\"> </span>Otros deudores - 184<span class=\"ls0\"> </span>184<span class=\"ls0\"> </span>- 220<span class=\"ls0\"> </span>220<span class=\"ls0\"> </span>Total Deudores comerciales y otras cuentas a cobrar 86<span class=\"ls0\"> </span>29.456 29.542 86<span class=\"ls0\"> </span>51.381 51.467 Anticipos a proveedores (existencias) - 32<span class=\"ls0\">5 </span>32<span class=\"ls0\">5 </span>- 176<span class=\"ls0\"> </span>176<span class=\"ls0\"> </span>Los anticipos a proveedores se incluyen dentro del ep\u00edgrafe de existencias. A <span class=\"_ _4\"> </span>31 <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>diciembre <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>2025 <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"> </span>no <span class=\"_ _4\"> </span>presenta <span class=\"_ _8\"> </span>una <span class=\"_ _4\"> </span>concentraci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>riesgo <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>cr\u00e9dito significativa. Imposiciones y fianzas recibidas Su detalle a 31 de diciembre de 2025 y 2024 es el siguiente: Saldo a 31/12/2025 Saldo a 31/12/2024 Largo Plazo Corto Plazo Total Largo Plazo Corto Plazo Total Imposiciones 297<span class=\"ls0\"> </span>342<span class=\"ls0\"> </span>639<span class=\"ls0\"> </span>297<span class=\"ls0\"> </span>342<span class=\"ls0\"> </span>639<span class=\"ls0\"> </span>Fianzas y dep\u00f3sitos  1.668 4.047 5.715 2.664 8.018 10.682 Total  1.965 4<span class=\"ls2\">.3<span class=\"ls6\">89</span></span> 6<span class=\"ls2\">.3</span>54 2.961 8.360 11.321 Al <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2025 <span class=\"_ _9\"></span>y <span class=\"_ _5\"></span>al <span class=\"_ _9\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>diciembre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2024, <span class=\"_ _9\"></span>las <span class=\"_ _5\"></span>fianzas <span class=\"_ _5\"></span>y <span class=\"_ _9\"></span>dep\u00f3sitos <span class=\"_ _9\"></span>incluyen importes entrega<span class=\"_ _0\"></span>dos como gara<span class=\"_ _0\"></span>nt\u00eda por <span class=\"_ _1\"></span>la adjudicaci\u00f3n de determinados <span class=\"_ _0\"></span>servicios p\u00fablicos y <span class=\"_ _0\"></span>la concesi\u00f3n <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>financiaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>proye<span class=\"_ _2\"></span>ctos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>I+D, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>fianzas <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>argo <span class=\"_ _6\"></span>plazo <span class=\"_ _2\"></span>constituidas para el alquiler de locales utilizados por el Grupo en el desarr<span class=\"_ _0\"></span>ollo de su acti<span class=\"_ _2\"></span>vidad.<span class=\"_ _4b\"> </span>Al 31 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _1\"></span>de 2025, las <span class=\"_ _1\"></span>fianzas y <span class=\"_ _1\"></span>dep\u00f3sito<span class=\"_ _2\"></span>s incluye<span class=\"_ _0\"></span>n 2.093 <span class=\"_ _1\"></span>miles de e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>con Andor<span class=\"_ _0\"></span>ra Banc <span class=\"_ _2\"></span>Agricol <span class=\"_ _6\"></span>Reig, <span class=\"_ _2\"></span>S.A.<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>(6.217 <span class=\"_ _2\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>diciemb<span class=\"_ _2\"></span>re <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2024)<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>act\u00faan <span class=\"_ _6\"></span>como prenda <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>dep\u00f3sito <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>segunda <span class=\"_ _6\"></span>emisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>conv<span class=\"_ _2\"></span>ertibles <span class=\"_ _6\"></span>realizada <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>mayo <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e 2024 <span class=\"_ _4\"> </span>y, <span class=\"_ _24\"> </span>detallada <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>nota <span class=\"_ _24\"> </span>9, <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>que <span class=\"_ _4\"> </span>dicha <span class=\"_ _4\"> </span>entidad <span class=\"_ _24\"> </span>financiera <span class=\"_ _24\"> </span>actu\u00f3 <span class=\"_ _24\"> </span>como <span class=\"_ _24\"> </span>agente <span class=\"_ _4\"> </span>de suscripci\u00f3n, <span class=\"_ _7\"> </span>aseguramiento <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>colocaci\u00f3n, <span class=\"_ _7\"></span>liber\u00e1ndose <span class=\"_ _7\"> </span>trimestralmente <span class=\"_ _8\"> </span>parte <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>importes depositados a partir de julio de 2024. Efectivo y otros activos l\u00edquidos equivalentes El <span class=\"_ _1\"></span>detalle de <span class=\"_ _3\"></span>dichos activos <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>3<span class=\"_ _2\"></span>1 <span class=\"_ _1\"></span>de dicie<span class=\"_ _0\"></span>mbre <span class=\"_ _1\"></span>de 2025 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2024 es <span class=\"_ _1\"></span>como <span class=\"_ _0\"></span>sigu<span class=\"_ _0\"></span>e, <span class=\"_ _1\"></span>en miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros: 31/12/2025 31/12/2024 Tesorer\u00eda 13.067 20.365 Total 13<span class=\"ls1d\">.0<span class=\"_ _2\"></span></span>67 20.365 No existen restricciones a la disposici\u00f3n de efectivo a 31 de diciembre de 2025 y 2024. Otros activos financieros Su detalle a 31 de diciembre de 2025 y 2024 es el siguiente, en miles de euros: Saldo a 31/12/2025 Saldo a 31/12/2024 Largo Plazo Corto Plazo Total Largo Plazo Corto Plazo Total Cr\u00e9ditos al personal - 1<span class=\"ls6\">26</span> 1<span class=\"ls6\">26</span> - 163<span class=\"ls0\"> </span>163<span class=\"ls0\"> </span>Otros activos financieros 66<span class=\"ls0\"> </span>17<span class=\"ls0\">2 </span>2<span class=\"ls6\">38</span> 66<span class=\"ls0\"> </span>174<span class=\"ls0\"> </span>240<span class=\"ls0\"> </span>Total  66<span class=\"ls0\"> </span>298<span class=\"ls0\"> </span>3<span class=\"ls6\">64</span> 66<span class=\"ls0\"> </span>337<span class=\"ls0\"> </span>403<span class=\"ls0\"> </span>Correcciones por Deterioro del Valor Originadas por el Riesgo de Cr\u00e9dito La evoluci\u00f3n de los <span class=\"_ _2\"></span>deterioros de cr\u00e9ditos y <span class=\"_ _2\"></span>otras cuentas a <span class=\"_ _2\"></span>cobrar durante <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio 2025 <span class=\"_ _2\"></span>es la siguiente, en miles de euros<span class=\"ls16\">: </span> Deterioros Deterioro de saldos comerciales a 31 de diciembre de 2024 11.761 Deterioro registrado durante el ejercicio 1.082 Regularizaciones/Reversi\u00f3n del deterioro (340) Traspaso a Operaciones Interrumpidas Grupo Aspy <span class=\"_ _2\"></span>(Nota 24) (4.649) Diferencias de conversi\u00f3n (29) Deterioro de saldos comerciales a 31 de diciembre de 2025 7.<span class=\"ls0\">825 </span>La <span class=\"_ _0\"></span>evoluci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los de<span class=\"_ _0\"></span>terioros de <span class=\"_ _1\"></span>cr\u00e9ditos y <span class=\"_ _1\"></span>otras cuentas <span class=\"_ _0\"></span>a c<span class=\"_ _0\"></span>obrar <span class=\"_ _0\"></span>durante e<span class=\"_ _0\"></span>l ejer<span class=\"_ _0\"></span>cicio 2024 fue la siguiente, en miles de euros:  Deterioros Deterioro de saldos comerciales a 31 de diciembre de 2023 11.472 Deterioro registrado durante el ejercicio 2.052 Regularizaciones/Reversi\u00f3n del deterioro (1.635) Diferencias de conversi\u00f3n (128) Deterioro de saldos comerciales a 31 de diciembre de 2024 11.761 El <span class=\"_ _23\"> </span>Grupo <span class=\"_ _1d\"> </span>aplica <span class=\"_ _23\"> </span>un <span class=\"_ _23\"> </span>modelo <span class=\"_ _1d\"> </span>de <span class=\"_ _23\"> </span>deterioro <span class=\"_ _1d\"> </span>de <span class=\"_ _23\"> </span>activos <span class=\"_ _23\"> </span>financier<span class=\"_ _0\"></span>os <span class=\"_ _23\"> </span>contabilizados <span class=\"_ _1d\"> </span>a <span class=\"_ _23\"> </span>coste amortizado <span class=\"_ _8\"> </span>basado <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>p\u00e9rdida <span class=\"_ _4\"> </span>esperada, <span class=\"_ _4\"> </span>utilizando <span class=\"_ _8\"> </span>un <span class=\"_ _4\"> </span>m\u00e9todo <span class=\"_ _4\"> </span>simpli<span class=\"_ _2\"></span>ficado <span class=\"_ _8\"> </span>para <span class=\"_ _4\"> </span>ciertos activos <span class=\"_ _6\"></span>tanto <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>corto <span class=\"_ _5\"></span>como <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>largo <span class=\"_ _6\"></span>plazo <span class=\"_ _5\"></span>(cuentas <span class=\"_ _6\"></span>comerciales, <span class=\"_ _6\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>arrendamiento <span class=\"_ _9\"></span>y <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>ctivos contractuales). En <span class=\"_ _5\"></span>virtud <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>dicho <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _5\"></span>simplificado <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>registra <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>referencia <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>p\u00e9rdidas esperadas <span class=\"_ _3\"></span>durante <span class=\"_ _1\"></span>toda <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>vida <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>activo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cuesti\u00f3n. <span class=\"_ _1\"></span>Para <span class=\"_ _1\"></span>ello <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>uti<span class=\"_ _2\"></span>lizan <span class=\"_ _3\"></span>matrices <span class=\"_ _1\"></span>desarrolladas a <span class=\"_ _6\"></span>partir <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>exp<span class=\"_ _2\"></span>eriencia <span class=\"_ _5\"></span>hist\u00f3rica<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>incobrabilidad, <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>\u00e1r<span class=\"_ _2\"></span>ea <span class=\"_ _5\"></span>geogr\u00e1fica <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>sobre<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span>cartera segmentada por categor\u00eda de cliente seg\u00fan patr\u00f3n de comportamiento crediticio.  La <span class=\"_ _1\"></span>matriz <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _1\"></span>categor\u00eda tiene <span class=\"_ _1\"></span>definido <span class=\"_ _1\"></span>un horizonte <span class=\"_ _1\"></span>temporal dividido <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>intervalos <span class=\"_ _1\"></span>acordes con <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>pol\u00edtica <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>gesti\u00f3n de cobro <span class=\"_ _1\"></span>y se <span class=\"_ _0\"></span>alimenta <span class=\"_ _1\"></span>co<span class=\"_ _2\"></span>n da<span class=\"_ _0\"></span>tos hist\u00f3ric<span class=\"_ _0\"></span>os que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>abarquen al <span class=\"_ _1\"></span>menos 24 ciclos <span class=\"_ _1\"></span>de c<span class=\"_ _0\"></span>obro, <span class=\"_ _0\"></span>actualiz\u00e1ndose <span class=\"_ _1\"></span>peri\u00f3dicamente los <span class=\"_ _1\"></span>datos. <span class=\"_ _1\"></span>A partir <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _1\"></span>observable en ca<span class=\"_ _0\"></span>da cierre, el Gr<span class=\"_ _0\"></span>upo analiza <span class=\"_ _0\"></span>la necesidad de ajustar <span class=\"_ _1\"></span>las tasas resultantes de dichas matrices, en funci\u00f3n de las condiciones actuales y las previsiones econ\u00f3micas futuras. Clasificaci\u00f3n por Vencimientos Al <span class=\"_ _1\"></span>31 <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>todos <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>ienen <span class=\"_ _3\"></span>vencimientos inferiores a <span class=\"_ _2\"></span>1 <span class=\"_ _6\"></span>a\u00f1o <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>excepci\u00f3n <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>deudores <span class=\"_ _2\"></span>comerciales <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>largo <span class=\"_ _2\"></span>plazo,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>cr\u00e9ditos <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>terceros <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>las fianzas <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>dep\u00f3sitos <span class=\"_ _6\"></span>constituidas <span class=\"_ _5\"></span>a <span class=\"_ _2\"></span>largo <span class=\"_ _6\"></span>plazo <span class=\"_ _5\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>corresponden <span class=\"_ _6\"></span>principalmente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>fia<span class=\"_ _0\"></span>nza depositada <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>arrendamiento <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>oficinas <span class=\"_ _5\"></span>donde <span class=\"_ _6\"></span>desarrolla <span class=\"_ _5\"></span>su <span class=\"_ _6\"></span>actividad <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>sus laboratorios <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>garant\u00edas <span class=\"_ _2\"></span>constituidas <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>diferentes <span class=\"_ _2\"></span>pr\u00e9stamos <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>inter\u00e9s <span class=\"_ _2\"></span>0% <span class=\"_ _2\"></span>recibidos por parte del Grupo. En su amplia mayor\u00eda estos tienen un ve<span class=\"_ _0\"></span>ncimiento superior a 5 a\u00f1os.<span class=\"_ _4b\"> </span>NOTA 9. PASIVOS FINANCIEROS<span class=\"fc3\"> </span>El detalle de los pasivos financieros m\u00e1s representativos del Grupo al cierre del ejerc<span class=\"_ _0\"></span>icio 2025 se presentan a continuaci\u00f3n: Miles de euros Coste amortizado Valor razonable con cambios en otro resultado integral Valor razonable con cambios en la cuenta de resultados Derivados de cobertura 31.12.2025 Deudas financieras no corrientes 2.249 - - - 2.249 Obligaciones y otros valores negociables - - - - - Deuda financiera con terceros y partes     vinculadas 10.044 - - - 10.044 Otros pasivos financieros 60<span class=\"ls0\"> </span>- - - 60<span class=\"ls0\"> </span>Otros pasivos financieros no corrientes 10.104 -<span class=\"ff2\"> </span>-<span class=\"ff2\"> </span>-<span class=\"ff2\"> </span>10.104 Deudas financieras corrientes 155.014 - - - 155.014 Obligaciones y otros valores negociables 7.879 - 29.019 - 36.8<span class=\"ls7\">98</span> Deuda financiera con terceros y partes     vinculadas 28.092 - - - 28.092 Otros pasivos financieros 3.<span class=\"ls0\">175 </span>- - - 3.<span class=\"ls0\">175 </span>Otros pasivos financieros corrientes<span class=\"ff2\"> </span>39.<span class=\"ls0\">146 </span>- 29.019 - 68.<span class=\"ls0\">165 </span>Acreedores comerciales y otras cuentas a pagar 26.<span class=\"ls0\">513 </span>- - - 26.<span class=\"ls0\">513 </span>Total pasivos financieros 23<span class=\"ls0\">3.026 </span>- 29.019 - 262.045 El detalle de los pasivos financieros m\u00e1s representativos del Grupo al cierre del ejerc<span class=\"_ _0\"></span>icio 202<span class=\"_ _2\"></span>4 se presentan a continuaci\u00f3n: Miles de euros Coste amortizado Valor razonable con cambios en otro resultado integral Valor razonable con cambios en la cuenta de resultados Derivados de cobertura 31.12.2024 Deudas financieras no corrientes 151.789 - - - 151.789 Obligaciones y otros valores negociables 7.625 - - - 7.625 Deuda financiera con terceros y partes     vinculadas 10.929 - - - 10.929 Otros pasivos financieros 66<span class=\"ls0\"> </span>- - - 66<span class=\"ls0\"> </span>Otros pasivos financieros no corrientes 18.620 -<span class=\"ff2\"> </span>-<span class=\"ff2\"> </span>-<span class=\"ff2\"> </span>18.620 Deudas financieras corrientes 14.<span class=\"ls0\">336 </span>- - - 14.<span class=\"ls0\">336 </span>Obligaciones y otros valores negociables - - 26.568 - 26.568 Deuda financiera con terceros y partes     vinculadas 12.809 - - - 12.809 Otros pasivos financieros 2.565 - 3.887 - 6.452 Otros pasivos financieros corrientes<span class=\"ff2\"> </span>15.<span class=\"ls0\">374 </span>- 30.455 - 45.829 Acreedores comerciales y otras cuentas a pagar 25.3<span class=\"ls7\">60</span> - - - 25.3<span class=\"ls7\">60</span> Total pasivos financieros 225.479 - 30.455 - 255.9<span class=\"ls6\">34<span class=\"_ _4b\"> </span></span>Deudas con entidades de cr\u00e9dito El <span class=\"_ _9\"></span>resumen <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>las <span class=\"_ _7\"> </span>deudas <span class=\"_ _7\"> </span>con <span class=\"_ _7\"></span>entidades <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _9\"></span>al <span class=\"_ _7\"> </span>31 <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>2025 <span class=\"_ _7\"> </span>se <span class=\"_ _7\"> </span>indica <span class=\"_ _9\"></span>a<span class=\"_ _2\"></span> continuaci\u00f3n, en miles de euros: A Corto Plazo A Largo Plazo Total Pr\u00e9stamos bancarios y otros 152.779 2.249 155.028 P\u00f3lizas de cr\u00e9dito 2.235 - 2.235 155.014 2.249 157.263 El <span class=\"_ _9\"></span>resumen <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>las <span class=\"_ _7\"> </span>deudas <span class=\"_ _7\"> </span>con <span class=\"_ _7\"></span>entidades <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _9\"></span>al <span class=\"_ _7\"> </span>31 <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>202<span class=\"_ _2\"></span>4 <span class=\"_ _7\"> </span>se <span class=\"_ _7\"> </span>indica <span class=\"_ _9\"></span>a<span class=\"_ _2\"></span> continuaci\u00f3n, en miles de euros: A Corto Plazo A Largo Plazo Total Pr\u00e9stamos bancarios y otros 10.138 151.789 161.927 P\u00f3lizas de cr\u00e9dito 4.198 - 4.198 14.336 151.789 166.125 Dentro <span class=\"_ _4\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>partida<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span><span class=\"ff9\">\u201cPr\u00e9stamos</span> <span class=\"_ _1e\"> </span><span class=\"ff9\">bancarios <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>ot<span class=\"_ _2\"></span>ros\u201d</span> <span class=\"_ _24\"> </span>se <span class=\"_ _1e\"> </span>inclu\u00edan <span class=\"_ _24\"> </span>l\u00edneas  de<span class=\"_ _0\"></span> <span class=\"_ _24\"> </span>financiaci\u00f3n <span class=\"_ _24\"> </span>de confirming <span class=\"_ _0\"></span>dispuestos, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _1\"></span>de 2024, <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>total de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2.412 <span class=\"_ _0\"></span>miles de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euros (con <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>l\u00edmite <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>2.500 <span class=\"_ _5\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>euros) <span class=\"_ _6\"></span>correspo<span class=\"_ _2\"></span>ndientes <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>subgrupo <span class=\"_ _6\"></span>As<span class=\"_ _2\"></span>py <span class=\"_ _5\"></span>Globa<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>S<span class=\"_ _2\"></span>ervices, S.A.U. y sociedades dependientes. Pr\u00e9stamos Novaci\u00f3n de la deuda Con <span class=\"_ _1d\"> </span>fecha <span class=\"_ _1c\"> </span>29 <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>junio<span class=\"_ _2\"></span> <span class=\"_ _1c\"> </span>de <span class=\"_ _1d\"> </span>2023, <span class=\"_ _1d\"> </span>Grupo <span class=\"_ _1d\"> </span>Atrys<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>suscribi\u00f3 <span class=\"_ _1d\"> </span>una <span class=\"_ _1d\"> </span>novaci\u00f3<span class=\"_ _2\"></span>n <span class=\"_ _1d\"> </span>del <span class=\"_ _1c\"> </span>contrato <span class=\"_ _1d\"> </span>d<span class=\"_ _2\"></span>e financiaci\u00f3n <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>largo <span class=\"_ _9\"></span>plazo <span class=\"_ _9\"></span>\u201cTerm <span class=\"_ _9\"></span>Loan <span class=\"_ _9\"></span>B <span class=\"_ _9\"></span>(TLB)\u201d <span class=\"_ _9\"></span><span class=\"ff2\">con <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>amortizaci\u00f3n <span class=\"_ _9\"></span>bullet <span class=\"_ _7\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _9\"></span>7 <span class=\"_ _9\"></span>a\u00f1os </span>firmado <span class=\"_ _4\"> </span>el <span class=\"_ _24\"> </span>14 <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>diciembre <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>2021. <span class=\"_ _4\"> </span>Las <span class=\"_ _24\"> </span>principales <span class=\"_ _24\"> </span>modificaciones <span class=\"_ _24\"> </span>respecto <span class=\"_ _4\"> </span>al <span class=\"_ _24\"> </span>contrato original fueron las siguientes: -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Se <span class=\"_ _6\"></span>modifica <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>tipo <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>inter\u00e9s <span class=\"_ _5\"></span>flotante <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>funci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>definiciones <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>ontrato, del nivel de ratio Deuda Financiera Neta bajo el siguiente esquema: Modificado Anterior Ratio mayor o<span class=\"_ _2\"></span> igual a 4,00x <span class=\"_ _2\"></span>-&gt; 650 pbs Ratio =&gt; 3,00<span class=\"_ _2\"></span>x -&gt; 475 pbs Ratio menor a <span class=\"_ _2\"></span>4,00x y superior o igual <span class=\"_ _2\"></span>a 3,00 <span class=\"_ _2\"></span>-&gt; 575 pbs<span class=\"ls0\"> </span>Ratio menor a <span class=\"_ _2\"></span>3,00x y superior o igual <span class=\"_ _2\"></span>a 2,50 <span class=\"_ _2\"></span>-&gt; 450 pbs<span class=\"ls0\"> </span>Ratio menor a <span class=\"_ _2\"></span>3,00 y superior o igual a 2,5<span class=\"_ _2\"></span>0x <span class=\"_ _2\"></span>-&gt; 550 pbs<span class=\"ls0\"> </span>Ratio menor a <span class=\"_ _2\"></span>2,50 y superior o igual a 2,0<span class=\"_ _2\"></span>0x <span class=\"_ _2\"></span>-&gt; 425 pbs<span class=\"ls0\"> </span>Ratio menor a <span class=\"_ _2\"></span>2,50x 525 pbs. Ratio menor a <span class=\"_ _2\"></span>2,00x 4,00 pbs.<span class=\"_ _2\"></span> -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Se <span class=\"_ _2\"></span>modifican <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>covenants <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>acuerdo <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>definiciones <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>contrato <span class=\"_ _2\"></span>(medici\u00f3n trimestral): Deuda Financiera Neta / EBITDA ajustado proforma: Modificado Anterior 2021 <span class=\"ls0\">-&gt; igual o inferior 4.50x </span>2021 <span class=\"ls0\">-&gt; igual o inferior 4.50x </span>2022<span class=\"ls0\">-&gt; igual o inferior a 4.00x<span class=\"_ _2\"></span> </span>2022<span class=\"ls0\">-&gt; igual o inferior a 4.00x<span class=\"_ _2\"></span> </span>2023 (1er <span class=\"_ _2\"></span>semestre)-&gt;igual o<span class=\"_ _2\"></span> inferior a 5.00x 2023<span class=\"ls0\">-&gt;igual o inferior a 3.25x </span>2023 (2do semestre<span class=\"_ _2\"></span>)-&gt;igu<span class=\"_ _2\"></span>al o inferior a 4.50x 2024<span class=\"ls0\">-&gt;igual o inferior a 3.00x </span>2024<span class=\"ls0\">-&gt;igual o inferior a 4.00x </span>2025 en ad<span class=\"_ _2\"></span>elante igual o inferior a 2.75x<span class=\"_ _2\"></span> 2025<span class=\"ls0\">-&gt;igual o inferior a 3.25x </span>2026 en ad<span class=\"_ _2\"></span>elante igual o inferior a 2.75x<span class=\"_ _2\"></span> El  resto <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>los  t\u00e9rminos <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>contrato,  tales  co<span class=\"_ _2\"></span>mo <span class=\"_ _1c\"> </span>la  contraparte,  nom<span class=\"_ _2\"></span>inales  y <span class=\"_ _1c\"> </span>fecha  de vencimiento no se vieron modificados respecto al contrato de financiaci\u00f3n original. El va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>deuda <span class=\"_ _0\"></span>bancaria <span class=\"_ _1\"></span>se ajust\u00f3 en <span class=\"_ _1\"></span>2023 por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _1\"></span>neto presente <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>los flujos modificados descontados al tipo de inter\u00e9s efectivo original al<span class=\"_ _2\"></span> tratarse de una modificaci\u00f3n no sustancial <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>no <span class=\"_ _9\"></span>superar <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>umbral <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>10% <span class=\"_ _5\"></span>requerido <span class=\"_ _5\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _5\"></span>NIIF <span class=\"_ _5\"></span>9. <span class=\"_ _9\"></span>El <span class=\"_ _5\"></span>resultado <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>dicho ajuste <span class=\"_ _3\"></span>fue <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>aumento <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>pasivo <span class=\"_ _1\"></span>actual <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>importe <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>8.090 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>euros <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>reconoci\u00f3 como gasto financiero en la cuenta de resultados del ejerc<span class=\"_ _0\"></span>icio 2023.  Cash Flow Cover: Establece <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>ara <span class=\"_ _1\"></span>toda<span class=\"_ _2\"></span> la <span class=\"_ _1\"></span>vida de <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>fin<span class=\"_ _2\"></span>anciaci\u00f3n que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el flujo <span class=\"_ _1\"></span>de caja <span class=\"_ _1\"></span>de la <span class=\"_ _0\"></span>compa\u00f1\u00eda <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>genera <span class=\"_ _0\"></span>en cada ejercicio cubra al menos en 1,5 veces e<span class=\"_ _0\"></span>l pago de intereses de ese ejercicio.  En <span class=\"_ _5\"></span>caso <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>incumplimiento <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Covena<span class=\"_ _0\"></span>nts <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>dur<span class=\"_ _2\"></span>ante <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>vida <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>refinanciaci\u00f3n <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>Sociedad Dominante <span class=\"_ _6\"></span>podr\u00e1 <span class=\"_ _2\"></span>realizar <span class=\"_ _6\"></span>hasta <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>m\u00e1ximo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cuatro <span class=\"_ _2\"></span>ampliaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>capital <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>objetivo de re<span class=\"_ _0\"></span>ducir el <span class=\"_ _0\"></span>importe ne<span class=\"_ _0\"></span>cesario de <span class=\"_ _0\"></span>deuda <span class=\"_ _0\"></span>financiera neta <span class=\"_ _1\"></span>para restituir los niveles <span class=\"_ _0\"></span>de Covena<span class=\"_ _0\"></span>nts permitidos. En <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>incumplir <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>Covenants y <span class=\"_ _6\"></span>que estos <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>puedan <span class=\"_ _2\"></span>ser <span class=\"_ _2\"></span>restituidos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>una ampliaci\u00f3n <span class=\"_ _1\"></span>de c<span class=\"_ _0\"></span>apital <span class=\"_ _1\"></span>se considera<span class=\"_ _0\"></span>r\u00e1 <span class=\"_ _1\"></span>un <span class=\"_ _0\"></span>evento <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>impago <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>por lo <span class=\"_ _1\"></span>tanto <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>refinanciaci\u00f3n <span class=\"_ _1\"></span>podr\u00e1<span class=\"_ _4b\"> </span>considerase exigible en su totalidad antes de la fecha de ve<span class=\"_ _0\"></span>ncimiento de la misma.<span class=\"_ _2\"></span> En <span class=\"_ _1d\"> </span>este <span class=\"_ _1d\"> </span>sentido, <span class=\"_ _23\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _1d\"> </span>diciembre <span class=\"_ _1d\"> </span>de <span class=\"_ _23\"> </span>2022 <span class=\"_ _1c\"> </span>se <span class=\"_ _23\"> </span>realiz\u00f3 <span class=\"_ _1c\"> </span>una <span class=\"_ _1d\"> </span>ampliaci\u00f3n <span class=\"_ _23\"> </span>de <span class=\"_ _1c\"> </span>capital <span class=\"_ _1d\"> </span>mediante<span class=\"_ _2\"></span> aportaciones dinerarias p<span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>importe de <span class=\"_ _2\"></span>10,5 <span class=\"_ _2\"></span>millones de euros, <span class=\"_ _2\"></span>asignados <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>EBITDA cure de manera preventiva en el cumplimiento de covenants. El Grupo ha clasificado la totalidad del Term Loan B (TLB) a corto plazo, al no cumplir los Covenants estipulados en el contrato de financiaci\u00f3n al cierre de 31 de diciembre de 2025. Sin prejuicio de lo anterior, tal como se c<span class=\"_ _0\"></span>omenta en la Nota 25, con fec<span class=\"_ _0\"></span>ha 14 de enero de 2026 se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>completado <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>operaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>venta <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>Aspy, <span class=\"_ _5\"></span>destinando <span class=\"_ _2\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>fondos <span class=\"_ _5\"></span>rec<span class=\"_ _0\"></span>ibidos <span class=\"_ _6\"></span>por dicha operaci\u00f3n a la amortizaci\u00f3n total del Term Loan B (TLB). Nueva financiaci\u00f3n Ejercicios 2024 y 2025 Con <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>6<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>junio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2<span class=\"_ _2\"></span>024, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>ociedad <span class=\"_ _1\"></span>Dominante <span class=\"_ _1\"></span>suscribi\u00f3 <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>contr<span class=\"_ _2\"></span>ato <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>finan<span class=\"_ _2\"></span>ciaci\u00f3n <span class=\"_ _1\"></span>con EBN <span class=\"_ _5\"></span>B<span class=\"_ _2\"></span>anco <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>Negocios, <span class=\"_ _9\"></span>S.A. <span class=\"_ _9\"></span>(EBN) <span class=\"_ _5\"></span>por <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>m\u00e1ximo <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>7 <span class=\"_ _9\"></span>mill<span class=\"_ _2\"></span>ones <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>para financiar <span class=\"_ _5\"></span>los <span class=\"_ _9\"></span>trabajos <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>apertura <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>nu<span class=\"_ _2\"></span>evo <span class=\"_ _9\"></span>Instituto <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>Oncolog\u00eda <span class=\"_ _7\"></span>Avanzada <span class=\"_ _9\"></span>(IOA) <span class=\"_ _9\"></span>en<span class=\"_ _2\"></span> Madrid, as\u00ed <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>financiar parcialmente <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>internacionalizaci\u00f3n del <span class=\"_ _6\"></span>Grupo en <span class=\"_ _2\"></span>M\u00e9xico. <span class=\"_ _2\"></span>A 31 de diciembre de 2025 se hab\u00eda dispuesto la totalidad del pr\u00e9stamo habiendo sido 2 millones de euros <span class=\"_ _1\"></span>otorgados por EBN y 5 <span class=\"_ _1\"></span>mi<span class=\"_ _2\"></span>llones <span class=\"_ _0\"></span>de euros <span class=\"_ _1\"></span>otorgados por el I<span class=\"_ _0\"></span>nstituto de <span class=\"_ _0\"></span>Cr\u00e9dito Oficia<span class=\"_ _0\"></span>l (ICO). <span class=\"_ _6\"></span>Esto <span class=\"_ _5\"></span>supuso <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>entrada <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>7.000 <span class=\"_ _5\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>estado <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>flu<span class=\"_ _2\"></span>jos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _5\"></span>del ejercicio 2024. La <span class=\"_ _2\"></span>amortizaci\u00f3n de <span class=\"_ _2\"></span>dicha<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>financiaci\u00f3n se <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>aliza <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>cuotas <span class=\"_ _2\"></span>semestrales <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>partir <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>6 <span class=\"_ _2\"></span>de junio <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>2025 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>cuyo<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>ven<span class=\"_ _2\"></span>cimiento <span class=\"_ _3\"></span>\u00falt<span class=\"_ _2\"></span>imo <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>produce <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>junio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2028. <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>pr\u00e9stamo <span class=\"_ _1\"></span>deveng<span class=\"_ _2\"></span>a un tipo <span class=\"_ _2\"></span>de inter\u00e9s de mercado variable <span class=\"_ _2\"></span>en funci\u00f3n del <span class=\"_ _2\"></span>EURIBOR. Adem<span class=\"_ _2\"></span>\u00e1s, conlleva asociados los mismos covenants financieros que los aplicados para el TLB. Con <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>16 <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>dici<span class=\"_ _2\"></span>embre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2025, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Socieda<span class=\"_ _0\"></span>d <span class=\"_ _5\"></span>Dominante <span class=\"_ _5\"></span>solicit\u00f3 <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>EBN <span class=\"_ _5\"></span>como <span class=\"_ _6\"></span>banco<span class=\"_ _2\"></span> agente de esta financiaci\u00f3n, los siguientes aspectos: i) <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>ratio <span class=\"_ _5\"></span>DFN/EBITDA <span class=\"_ _5\"></span>incluyese <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>caja <span class=\"_ _5\"></span>p<span class=\"_ _2\"></span>or <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>145 <span class=\"_ _9\"></span>millones <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>la Sociedad pe<span class=\"_ _0\"></span>rcibir\u00eda por la <span class=\"_ _0\"></span>venta de <span class=\"_ _0\"></span>Aspy Global Servic<span class=\"_ _0\"></span>es, S.A.U. y <span class=\"_ _0\"></span>sus filiales, menc<span class=\"_ _0\"></span>ionada en el <span class=\"_ _1e\"> </span>apartado  anter<span class=\"_ _0\"></span>ior,  siempre <span class=\"_ _24\"> </span>que  a  fecha <span class=\"_ _24\"> </span>de  cierre <span class=\"_ _1e\"> </span>se  pre<span class=\"_ _0\"></span>sentase  en <span class=\"_ _24\"> </span>l<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>  cuentas <span class=\"_ _24\"> </span>anu<span class=\"_ _2\"></span>ales consolidadas a dicho Grupo como actividades interrumpidas ii) la dispensa para el c\u00e1lculo de la ra<span class=\"_ _0\"></span>tio EBITDA proforma/Gastos financieros<span class=\"_ _2\"></span> iii) la <span class=\"_ _1\"></span>autorizaci\u00f3n <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>la ve<span class=\"_ _0\"></span>nta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Aspy <span class=\"_ _0\"></span>Global <span class=\"_ _0\"></span>Services, <span class=\"_ _0\"></span>S.A.U. <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>sus filiale<span class=\"_ _0\"></span>s, siempre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>los<span class=\"_ _2\"></span> fondos se destinen a la cancelaci\u00f3n de la financiaci\u00f3n del TLB. Dado <span class=\"_ _3\"></span>que, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>cumple <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>Covenants <span class=\"_ _1\"></span>estipulados <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>contr<span class=\"_ _2\"></span>ato <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>fi<span class=\"_ _2\"></span>nanciaci\u00f3n <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>cierre de 31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>tal <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>indica <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la nota<span class=\"_ _2\"></span> 25, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>aceptaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>solicitud de <span class=\"_ _8\"> </span>waiver <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>parte <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>entidades <span class=\"_ _4\"> </span>financieras <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>recibi\u00f3 <span class=\"_ _4\"> </span>con <span class=\"_ _24\"> </span>posterioridad <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>cierre <span class=\"_ _4\"> </span>del ejercicio, el <span class=\"_ _0\"></span>Grupo ha <span class=\"_ _0\"></span>presentado como c<span class=\"_ _0\"></span>orriente la totalidad <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>deuda con EBN, <span class=\"_ _0\"></span>si bien <span class=\"_ _0\"></span>est\u00e1 no ser\u00e1 exigible en 2026 y ser\u00e1 liquidada en funci\u00f3n de sus vencimientos originales. Durante <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>segundo <span class=\"_ _2\"></span>seme<span class=\"_ _2\"></span>stre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2024, <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>Dominante <span class=\"_ _2\"></span>suscribi\u00f3 <span class=\"_ _6\"></span>dos <span class=\"_ _2\"></span>nuevos <span class=\"_ _6\"></span>contratos de <span class=\"_ _2\"></span>financiaci\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rto <span class=\"_ _2\"></span>plazo <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _6\"></span>Finalbion <span class=\"_ _6\"></span>SV, <span class=\"_ _2\"></span>S.A. <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>agregado <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e 5,7 millones <span class=\"_ _2\"></span>de euros para <span class=\"_ _2\"></span>financiar necesidades p<span class=\"_ _2\"></span>untuales de tesorer\u00eda, <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>a amorti<span class=\"_ _2\"></span>zaci\u00f3n de los<span class=\"_ _2\"></span> cuales <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ealiza <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>cuotas <span class=\"_ _6\"></span>mensuales, <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>evengando <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>tipo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>inter\u00e9s <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>mercado. <span class=\"_ _2\"></span>Esto supuso la entrada de 5.288 <span class=\"_ _2\"></span>miles de euros <span class=\"_ _2\"></span>en el estado de flujos <span class=\"_ _2\"></span>de efectivo del ejercicio 2024. En el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>Dominante <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>suscrito <span class=\"_ _2\"></span>tres <span class=\"_ _2\"></span>nuevos <span class=\"_ _2\"></span>contratos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>financiaci\u00f3n a <span class=\"_ _2\"></span>corto <span class=\"_ _6\"></span>plazo <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _6\"></span>Finalbion <span class=\"_ _2\"></span>S<span class=\"_ _2\"></span>V, <span class=\"_ _2\"></span>S.A. <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>importe <span class=\"_ _2\"></span>agregado <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>7,8 <span class=\"_ _6\"></span>millones <span class=\"_ _6\"></span>de euros <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>mismas <span class=\"_ _1\"></span>caracter\u00edsticas <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _3\"></span>2024, <span class=\"_ _1\"></span>suponiendo <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>entrada <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>7.289<span class=\"_ _4b\"> </span>miles de euros en el estado de flujos de efectivo del ejercicio 2025. P\u00f3lizas de Cr\u00e9dito Al 31 <span class=\"_ _1\"></span>de diciembre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>tiene <span class=\"_ _1\"></span>p\u00f3lizas de <span class=\"_ _1\"></span>cr\u00e9dito c<span class=\"_ _0\"></span>oncedidas, que <span class=\"_ _1\"></span>devengan <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>tipo de <span class=\"_ _2\"></span>inter\u00e9s <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>mercado <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>tienen <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>l\u00edmite <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2.675 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>(4.400 <span class=\"_ _6\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span><span class=\"ls1f\">a </span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>dici<span class=\"_ _2\"></span>embre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2024<span class=\"_ _2\"></span>), <span class=\"_ _6\"></span>cuyo <span class=\"_ _5\"></span>importe <span class=\"_ _2\"></span>dispuest<span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>dich<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>f<span class=\"_ _2\"></span>echa <span class=\"_ _6\"></span>asciende <span class=\"_ _6\"></span>a<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>2.235 <span class=\"_ _6\"></span>miles <span class=\"_ _5\"></span>de euros (4.198 miles de euros a 31 de diciembre de 2024<span class=\"lsa\">).</span> Vencimiento de las deudas con Entidades de<span class=\"_ _0\"></span> Cr\u00e9dito a largo plazo El <span class=\"_ _5\"></span>detalle <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>vencimie<span class=\"_ _0\"></span>ntos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>deudas <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>entidades <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>cr\u00e9dito <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>largo <span class=\"_ _6\"></span>plazo <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>de diciembre de 2024 es el siguiente, en miles de euros: Vencimiento  31/12/2025 (Nominal) 202<span class=\"ls0\">7 </span>1.091 202<span class=\"ls0\">8 </span>650<span class=\"ls0\"> </span>202<span class=\"ls0\">9 </span>432<span class=\"ls0\"> </span>20<span class=\"ls7\">30<span class=\"ls0\"> </span></span>77<span class=\"ls0\"> </span>20<span class=\"ls0\">31 y siguientes </span>- Total<span class=\"ff4\"> </span>2.249 El detalle <span class=\"_ _0\"></span>de las deudas con <span class=\"_ _0\"></span>entidades de cr\u00e9<span class=\"_ _0\"></span>dito a largo <span class=\"_ _0\"></span>plazo al 31 <span class=\"_ _0\"></span>de diciembre de 2024 es el siguiente, en miles de euros: Vencimiento (Nominal) 31/12/2024 (Nominal) 2026 3.111 2027 2.786 2028 142.650 2029 432<span class=\"ls0\"> </span>2030 y siguientes 77<span class=\"ls0\"> </span>Total<span class=\"ff4\"> </span>149.056 Los <span class=\"_ _5\"></span>importes <span class=\"_ _5\"></span>indicados <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>cuadros <span class=\"_ _5\"></span>anteriores <span class=\"_ _5\"></span>corresponden <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>importes <span class=\"_ _5\"></span>nominales, <span class=\"_ _5\"></span>es decir, c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>salidas efectivas <span class=\"_ _1\"></span>de caja <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se producir\u00e1n <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>c<span class=\"_ _2\"></span>ada ve<span class=\"_ _0\"></span>ncimiento. Sin <span class=\"_ _1\"></span>embargo, no coinciden con la valoraci\u00f3n a coste amortizado de<span class=\"_ _0\"></span> cada uno de los pr\u00e9stamos.<span class=\"_ _2\"></span> Devoluci\u00f3n y amortizaci\u00f3n de pr\u00e9stamos con entidades de cr\u00e9dito Durante <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _4\"> </span>202<span class=\"_ _2\"></span>5, <span class=\"_ _4\"> </span>la <span class=\"_ _24\"> </span>sociedad <span class=\"_ _4\"> </span>ha <span class=\"_ _4\"> </span>realizado <span class=\"_ _4\"> </span>pagos <span class=\"_ _24\"> </span>a <span class=\"_ _4\"> </span>entidades <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>cr\u00e9dito <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>han<span class=\"_ _2\"></span> supuesto <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>salida <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ef<span class=\"_ _2\"></span>ectivo <span class=\"_ _3\"></span>por <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>11.59<span class=\"_ _2\"></span>5 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>(7.896 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _3\"></span>du<span class=\"_ _2\"></span>rante el ejercicio 2024).<span class=\"_ _4b\"> </span>  Deuda financiera con terceros y partes vinculadas El detalle <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>deuda financiera <span class=\"_ _2\"></span>con terceros <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de diciembre <span class=\"_ _2\"></span>de 202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>es el <span class=\"_ _2\"></span>siguiente, en miles de euros: 31/12/2025 31/12/2024 Ministerio de Industria, Turismo y Negocio - 6 Ministerio de Sanidad 1.533 2.031 Ministerio de Ciencia e Innovaci\u00f3n 43<span class=\"ls0\"> </span>85<span class=\"ls0\"> </span>Ministerio de Econom\u00eda y Competitividad 17<span class=\"ls0\"> </span>8 Pr\u00e9stramo Gliomatherapy 181<span class=\"ls0\"> </span>278<span class=\"_ _4b\"> </span>Pr\u00e9stamo Predictgyn 1<span class=\"ls6\">20</span> 183<span class=\"ls0\"> </span>Ministerio de Econom\u00eda y Competitividad 55<span class=\"ls0\"> </span>83<span class=\"ls0\"> </span>Ministerio de Economia, Industria y Competitividad 28<span class=\"ls0\"> </span>173<span class=\"ls0\"> </span>Ministerio de Economia, Industria y Competitividad 96<span class=\"ls0\"> </span>209<span class=\"ls0\"> </span>Ministerio de Economia y Competitividad 32<span class=\"ls0\"> </span>56<span class=\"ls0\"> </span>Ministerio de Ciencia, Innovaci\u00f3n y Universidades 356<span class=\"ls0\"> </span>429<span class=\"ls0\"> </span>Ministerio de Ciencia, Innovaci\u00f3n y Universidades 75<span class=\"ls0\"> </span>89<span class=\"ls0\"> </span>Ministerio de Ciencia e Innovaci\u00f3n 12<span class=\"ls0\">0 </span>127<span class=\"ls0\"> </span>Ministerio de Ciencia e Innovaci\u00f3n 1<span class=\"ls6\">82</span> 190<span class=\"ls0\"> </span>Ministerio de Ciencia e Innovaci\u00f3n 3<span class=\"ls6\">85</span> 403<span class=\"ls0\"> </span>Ministerio de Ciencia e Innovaci\u00f3n 3<span class=\"ls6\">02</span> 316<span class=\"ls0\"> </span>CDTI Alarminas 314 354<span class=\"ls0\"> </span>CDTI COVIG 187<span class=\"ls0\"> </span>214<span class=\"ls0\"> </span>CDTI Oncoprecise 57<span class=\"ls0\"> </span>71<span class=\"ls0\"> </span>Radiosen 2<span class=\"ls6\">31</span> 220<span class=\"ls0\"> </span>Ministerio de Ciencia, Innovaci\u00f3n y Universidades 563<span class=\"ls0\"> </span>563<span class=\"ls0\"> </span>Ministerio de Ciencia e Innovaci\u00f3n 100<span class=\"ls0\"> </span>100<span class=\"ls0\"> </span>CDTI Surveprost 2<span class=\"ls6\">06</span> 235<span class=\"ls0\"> </span>Ministerio de Ciencia, Innovaci\u00f3n y Universidades 358<span class=\"ls0\"> </span>- CDTI Daplia 100<span class=\"ls0\"> </span>247<span class=\"ls0\"> </span>Ministerio de Economia, Industria y Competitividad 111<span class=\"ls0\"> </span>213<span class=\"ls0\"> </span>CDTI Bienzobas Salud Plataforma v2 12<span class=\"ls0\">6 </span>246<span class=\"ls0\"> </span>CDTI Bienzobas 2023 200<span class=\"ls0\"> </span>200<span class=\"ls0\"> </span>CDTI Bianzobas 2025 300<span class=\"ls0\"> </span>- Deuda por compra IMOR  - 300<span class=\"ls0\"> </span>Deuda por compra ICM Genetyca  - 100<span class=\"ls0\"> </span>Deuda con partes vinculadas (Nota 18.1) 25.802 10.672 Proveedores de inmovilizado 131<span class=\"ls0\"> </span>94<span class=\"ls0\"> </span>Efectos a pagar 5.604 4.301 Deuda Conversia - Aspy - 696<span class=\"ls0\"> </span>Otras deudas 221<span class=\"ls0\"> </span>246<span class=\"ls0\"> </span>Total 38.136 23.738 Gran <span class=\"_ _5\"></span>parte <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>pr\u00e9stamos <span class=\"_ _9\"></span>concedidos <span class=\"_ _9\"></span>est\u00e1n <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>estinados <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>financiar <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>costes <span class=\"_ _9\"></span>incurridos <span class=\"_ _9\"></span>o pendientes de <span class=\"_ _0\"></span>incurrir por el <span class=\"_ _0\"></span>Grupo en el <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>esarrollo de sus <span class=\"_ _0\"></span>proyectos de I+D c<span class=\"_ _0\"></span>on un importe <span class=\"_ _0\"></span>de 6.105 miles de euros a cierre del ejercicio 2025 (V\u00e9ase Nota 5). A <span class=\"_ _5\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>2024, <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>deuda <span class=\"_ _9\"></span>financiera <span class=\"_ _5\"></span>con <span class=\"_ _9\"></span>terceros <span class=\"_ _5\"></span>y <span class=\"_ _9\"></span>partes <span class=\"_ _9\"></span>vinculadas <span class=\"_ _9\"></span>inclu<span class=\"ls16\">\u00eda</span> <span class=\"_ _5\"></span>un<span class=\"_ _2\"></span> importe <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>pagar <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>300 <span class=\"_ _3\"></span><span class=\"ff9\">mi<span class=\"_ _2\"></span>les <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>euros <span class=\"_ _1\"></span>relativo <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>compra <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>sociedad <span class=\"_ _3\"></span>Institut <span class=\"_ _1\"></span>M\u00e8dic <span class=\"_ _3\"></span>d\u2019Onco<span class=\"ff2\">-<span class=\"_ _4b\"> </span></span></span>Radioter\u00e0pia, <span class=\"_ _3\"></span>S.L. <span class=\"_ _1\"></span>(IMOR) <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _3\"></span>2019, <span class=\"_ _1\"></span>q<span class=\"_ _2\"></span>ue <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>paga <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>manera <span class=\"_ _1\"></span>aplazada <span class=\"_ _1\"></span>durante <span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>a\u00f1os, a <span class=\"_ _5\"></span>raz\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>300<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>euros <span class=\"_ _9\"></span>anuales, <span class=\"_ _9\"></span>as\u00ed <span class=\"_ _9\"></span>como <span class=\"_ _5\"></span>un <span class=\"_ _9\"></span>importe <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>p<span class=\"_ _2\"></span>agar <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>100 <span class=\"_ _5\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>euros derivado <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _8\"> </span>compra <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>50% <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>so<span class=\"_ _2\"></span>ciedad <span class=\"_ _8\"> </span>Genetyca-<span class=\"_ _2\"></span>ICM, <span class=\"_ _7\"> </span>S.A., <span class=\"_ _4\"> </span>cuyo <span class=\"_ _8\"> </span>pago <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>realiza durante tres ejercicios. Ambos importes han sido satisfechos durante el ejercicio 2025. A <span class=\"_ _5\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>2024, <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>deuda <span class=\"_ _9\"></span>financiera <span class=\"_ _5\"></span>con <span class=\"_ _9\"></span>terceros <span class=\"_ _5\"></span>y <span class=\"_ _9\"></span>partes <span class=\"_ _9\"></span>vinculadas <span class=\"_ _5\"></span>inclu<span class=\"_ _2\"></span><span class=\"ls16\">\u00eda</span> <span class=\"_ _5\"></span>un<span class=\"_ _2\"></span> importe <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>pagar <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>Aspy <span class=\"_ _9\"></span>Global <span class=\"_ _7\"></span>Service, <span class=\"_ _5\"></span>S<span class=\"_ _2\"></span>.A.U. <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>adquisici\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Professional <span class=\"_ _9\"></span>Group Conversia, <span class=\"_ _9\"></span>S.L.U. <span class=\"_ _7\"> </span>con <span class=\"_ _9\"></span>fecha <span class=\"_ _7\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>julio <span class=\"_ _7\"> </span>de <span class=\"_ _7\"></span>2020 <span class=\"_ _9\"></span>a <span class=\"_ _7\"> </span>pagar <span class=\"_ _9\"></span>a <span class=\"_ _7\"></span>HFL<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>Management <span class=\"_ _7\"> </span>Information, S.L.U., <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>cual <span class=\"_ _2\"></span>ten\u00eda <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>encimiento <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>1.000 <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>2025<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>(habi\u00e9ndo<span class=\"ls14\">se</span> <span class=\"_ _2\"></span>pactado <span class=\"_ _6\"></span>en 2023 la <span class=\"_ _1\"></span>reducci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>este<span class=\"_ _2\"></span> importe<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en 303 <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros) y <span class=\"_ _1\"></span>estando la <span class=\"_ _1\"></span>deuda registrada <span class=\"_ _1\"></span>al cierre de 2024 por su valor actual por importe de 696 miles de euros. El Grupo ha liquidado la deuda a pagar con HFL en el ejercicio 2025 v\u00eda efectivo.  El detalle de los vencimientos correspondientes a la deuda financiera con terceros y partes vinculadas a largo plazo al 31 de diciembre de 2025 es el siguiente, en miles de euros Vencimiento (Nominal) 31/12/2025 202<span class=\"ls0\">7 </span>6.409 202<span class=\"ls0\">8 </span>1.167 202<span class=\"ls0\">9 </span>789<span class=\"_ _4b\"> </span>20<span class=\"ls7\">30<span class=\"ls0\"> </span></span>600<span class=\"ls0\"> </span>20<span class=\"ls0\">31 y siguientes </span>1.575 Total<span class=\"ff4\"> </span>10.5<span class=\"ls7\">40</span> El <span class=\"_ _9\"></span>detalle <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>vencimientos <span class=\"_ _7\"> </span>correspondientes <span class=\"_ _7\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _7\"> </span>deuda <span class=\"_ _7\"> </span>financiera <span class=\"_ _7\"> </span>con <span class=\"_ _7\"> </span>terceros <span class=\"_ _7\"></span>y <span class=\"_ _9\"></span>p<span class=\"_ _2\"></span>artes vinculadas a largo plazo al 31 de diciembre de 2024 es el siguiente, en miles de euros: Vencimiento (Nominal) 31/12/2024 2026 1.584 2027 6.641 2028 1.074 2029 796<span class=\"ls0\"> </span>2030 y siguientes 1.547 Total<span class=\"ff4\"> </span>11.642 Los <span class=\"_ _5\"></span>importes <span class=\"_ _5\"></span>indicados <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>cuadros <span class=\"_ _5\"></span>anteriores <span class=\"_ _5\"></span>corresponden <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>importes <span class=\"_ _5\"></span>nominales, <span class=\"_ _5\"></span>es decir, c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>salidas efectivas <span class=\"_ _1\"></span>de caja <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se producir\u00e1n <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>c<span class=\"_ _2\"></span>ada ve<span class=\"_ _0\"></span>ncimiento. Sin <span class=\"_ _1\"></span>embargo, no coinciden con la valoraci\u00f3n a coste amortizado de<span class=\"_ _0\"></span> cada uno de los pr\u00e9stamos.<span class=\"_ _4b\"> </span>Obligaciones y otros valores negociables Programa de Bonos MARF:  Con <span class=\"_ _5\"></span>fecha <span class=\"_ _6\"></span>27 <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>julio <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>2020<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>registr\u00f3 <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Mercado <span class=\"_ _5\"></span>Alterna<span class=\"_ _0\"></span>tivo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Renta <span class=\"_ _5\"></span>F<span class=\"_ _0\"></span>ija <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>B<span class=\"_ _2\"></span>ME (MARF), por parte de la sociedad del grupo Atrys Health Internacional, S.A.U., un nuevo  programa de bonos por un importe m\u00e1ximo de 50 millones de euros. Con <span class=\"_ _5\"></span>fecha<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>5 <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>enero <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2024 <span class=\"_ _5\"></span><span class=\"ls14\">se</span> <span class=\"_ _6\"></span>procedi\u00f3 <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>amo<span class=\"_ _2\"></span>rtizar <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>manera <span class=\"_ _5\"></span>anticipada <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>programa <span class=\"_ _5\"></span>de bonos <span class=\"_ _23\"> </span>MARF, <span class=\"_ _20\"> </span>cuyo <span class=\"_ _23\"> </span>saldo <span class=\"_ _23\"> </span>nominal <span class=\"_ _23\"> </span>vivo <span class=\"_ _20\"> </span>en <span class=\"_ _23\"> </span>circulaci\u00f3n <span class=\"_ _20\"> </span>era <span class=\"_ _23\"> </span>de <span class=\"_ _20\"> </span>25 <span class=\"_ _23\"> </span>millones <span class=\"_ _23\"> </span>de <span class=\"_ _20\"> </span>euros, correspondiente  a<span class=\"_ _0\"></span>  250 <span class=\"_ _1e\"> </span>bonos.  Este <span class=\"_ _1e\"> </span>hecho  no  comport\u00f3 <span class=\"_ _24\"> </span>el  devengo  de <span class=\"_ _24\"> </span>ninguna  prima  de amortizaci\u00f3n <span class=\"_ _5\"></span>anticipada <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>conformidad <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>las <span class=\"_ _9\"></span>condiciones <span class=\"_ _5\"></span>estipuladas.<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>Este <span class=\"_ _5\"></span>hecho <span class=\"_ _5\"></span>supuso una <span class=\"_ _6\"></span>salida <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>24 <span class=\"_ _6\"></span>millones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>estado <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ejercicio 2024. Obligaciones Convertibles -2020 Con <span class=\"_ _9\"></span>fecha <span class=\"_ _5\"></span>17 <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>noviembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2020, <span class=\"_ _9\"></span>la <span class=\"_ _5\"></span>Junta <span class=\"_ _9\"></span>General <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>Accionistas <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>Atrys <span class=\"_ _9\"></span>Health <span class=\"_ _9\"></span>S.A. acord\u00f3 <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>convertibles <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>acciones <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>nueva <span class=\"_ _6\"></span>emisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>Sociedad<span class=\"_ _2\"></span> Dominante <span class=\"_ _1\"></span>en una <span class=\"_ _1\"></span>\u00fanica disposici\u00f3n <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>m\u00e1xi<span class=\"_ _2\"></span>mo <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>100 <span class=\"_ _0\"></span>obligaciones, c<span class=\"_ _0\"></span>on <span class=\"_ _1\"></span>un valor <span class=\"_ _1\"></span>nominal de <span class=\"_ _5\"></span>100 <span class=\"_ _6\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>ellas <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>importe <span class=\"_ _6\"></span>total <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>10,0 <span class=\"_ _6\"></span>millones <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>euros, <span class=\"_ _5\"></span>con exclusi\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>derecho <span class=\"_ _9\"></span>preferente <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>suscripci\u00f3n. <span class=\"_ _7\"></span>Del <span class=\"_ _5\"></span>total <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>10.000.000 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>emitidos, tomaron posici\u00f3n ciertas partes vinculadas, tal y como se explica en la nota 18. Las <span class=\"_ _1e\"> </span>obligaciones <span class=\"_ _24\"> </span>convertibles  devengan <span class=\"_ _24\"> </span>un  inter\u00e9s <span class=\"_ _24\"> </span>del  3% <span class=\"_ _24\"> </span>anual  pa<span class=\"_ _0\"></span>gadero <span class=\"_ _1e\"> </span>por <span class=\"_ _1e\"> </span>trimestres vencidos <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>un<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>ti<span class=\"_ _2\"></span>po <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>inte<span class=\"_ _2\"></span>r\u00e9s <span class=\"_ _3\"></span>adi<span class=\"_ _2\"></span>cional <span class=\"_ _3\"></span>P<span class=\"_ _2\"></span>IK <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>2,70<span class=\"_ _2\"></span>% <span class=\"_ _3\"></span>anual <span class=\"_ _1\"></span>capitalizable <span class=\"_ _1\"></span>dur<span class=\"_ _2\"></span>ante <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>rimeros a\u00f1os desde <span class=\"_ _2\"></span>a fecha <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>suscripci\u00f3n de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>obligaciones, no <span class=\"_ _2\"></span>a\u00f1adi\u00e9ndose su<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>devengo al <span class=\"_ _2\"></span>principal de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>obligaciones <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>convertir <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>partir <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>cuarto <span class=\"_ _1\"></span>a\u00f1o. <span class=\"_ _1\"></span>El ve<span class=\"_ _0\"></span>ncimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la emisi\u00f3n <span class=\"_ _3\"></span>tendr\u00e1 <span class=\"_ _1\"></span>lugar<span class=\"_ _2\"></span> en <span class=\"_ _1\"></span>el sexto <span class=\"_ _1\"></span>aniversario <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de emisi\u00f3n, <span class=\"_ _1\"></span>debi\u00e9ndose <span class=\"_ _1\"></span>amortizar a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>tal fecha <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>obligaciones que no se hubieran convertido.  La <span class=\"_ _2\"></span>conv<span class=\"_ _2\"></span>ersi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>ser\u00e1 <span class=\"_ _6\"></span>voluntaria <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>precio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>conversi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>6 <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>po<span class=\"_ _2\"></span>r acci\u00f3n, <span class=\"_ _6\"></span>pudi\u00e9ndose <span class=\"_ _6\"></span>solici<span class=\"_ _2\"></span>tar <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>vez <span class=\"_ _6\"></span>tr<span class=\"_ _2\"></span>anscurridos <span class=\"_ _6\"></span>18 <span class=\"_ _6\"></span>meses <span class=\"_ _6\"></span>desd<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>suscrip<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _6\"></span>de estas y <span class=\"_ _2\"></span>hasta <span class=\"_ _2\"></span>el cuarto <span class=\"_ _2\"></span>aniversarios desde <span class=\"_ _2\"></span>la suscri<span class=\"_ _2\"></span>pci\u00f3n. <span class=\"_ _2\"></span>Durante el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>prorrog\u00f3 el periodo de conversi\u00f3n hasta la fecha de vencimiento de las obligaciones. El C<span class=\"_ _2\"></span>onsejo de <span class=\"_ _2\"></span>Administraci\u00f3n <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>Dominante <span class=\"_ _2\"></span>consider\u00f3 dichas <span class=\"_ _2\"></span>obligaciones <span class=\"_ _2\"></span>como un <span class=\"_ _5\"></span>instrumento <span class=\"_ _5\"></span>financiero <span class=\"_ _5\"></span>compuesto, <span class=\"_ _9\"></span>por <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>que, <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>total <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>obligaciones <span class=\"_ _5\"></span>asumidas, <span class=\"_ _9\"></span>un importe de 176 miles de euros se consider\u00f3 como Otros Instrumentos de Patrimonio. Asimismo, <span class=\"_ _1c\"> </span>un <span class=\"_ _1c\"> </span>importe <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>9.824 <span class=\"_ _1c\"> </span>miles <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>euros <span class=\"_ _1c\"> </span>se <span class=\"_ _1c\"> </span>registr\u00f3 <span class=\"_ _1c\"> </span>como <span class=\"_ _1c\"> </span>deuda <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"> </span>largo <span class=\"_ _1c\"> </span>plazo. Adicionalmente los gastos incurridos ligados a la emisi\u00f3n de obligaciones se han re<span class=\"_ _0\"></span>gistrado en la <span class=\"_ _4\"> </span>misma <span class=\"_ _24\"> </span>proporci\u00f3n <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>la <span class=\"_ _4\"> </span>partida <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>Otros <span class=\"_ _24\"> </span>Pasivos <span class=\"_ _24\"> </span>Financieros <span class=\"_ _4\"> </span>y <span class=\"_ _24\"> </span>Otros <span class=\"_ _24\"> </span>instrum<span class=\"_ _2\"></span>entos <span class=\"_ _24\"> </span>de patrimonio neto. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>registrado <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>Otros <span class=\"_ _2\"></span>instrumentos de <span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>trimonio <span class=\"_ _2\"></span>neto a <span class=\"_ _2\"></span>31 de diciembre <span class=\"_ _2\"></span>de 2025 <span class=\"_ _2\"></span>asciende <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>141 <span class=\"_ _2\"></span>miles de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>(137 <span class=\"_ _2\"></span>miles de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>a 31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre de 2024 (Nota 11.5<span class=\"lsa\">).</span> En <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2022, <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>vez <span class=\"_ _2\"></span>transcurridos 18 <span class=\"_ _6\"></span>meses <span class=\"_ _2\"></span>desde <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>suscripci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>obligaciones, se <span class=\"_ _2\"></span>realiz\u00f3 <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>aumento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>capital <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>conversi\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>30 <span class=\"_ _2\"></span>obligaciones <span class=\"_ _2\"></span>convertibles <span class=\"_ _2\"></span>cuyo valor <span class=\"_ _24\"> </span>nominal  a<span class=\"_ _0\"></span>scend\u00eda <span class=\"_ _24\"> </span>a <span class=\"_ _1e\"> </span>3.000 <span class=\"_ _24\"> </span>mi<span class=\"_ _2\"></span>les <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>euros, <span class=\"_ _24\"> </span>im<span class=\"_ _2\"></span>porte <span class=\"_ _24\"> </span>al <span class=\"_ _1e\"> </span>que <span class=\"_ _24\"> </span>se  a\u00f1adi\u00f3 <span class=\"_ _1e\"> </span>el <span class=\"_ _24\"> </span>inter\u00e9s <span class=\"_ _1e\"> </span>PIK convertible <span class=\"_ _5\"></span>asociado <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>dichas <span class=\"_ _6\"></span>obli<span class=\"_ _2\"></span>gaciones <span class=\"_ _5\"></span>hasta <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>fec<span class=\"_ _0\"></span>ha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>conversi\u00f3n, <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>ascend<span class=\"ls16\">\u00eda</span> <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>126 miles de euros. Estas <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _5\"></span>sujetas <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>mismas <span class=\"_ _6\"></span>ratios <span class=\"_ _6\"></span>financieras <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>correspondientes <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>a deuda sindicada con el TLB.  Con <span class=\"_ _1\"></span>fecha 12 <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _1\"></span>de 2025, <span class=\"_ _1\"></span>el sindica<span class=\"_ _0\"></span>to <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e bonistas <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>concedido una <span class=\"_ _1\"></span>dispensa <span class=\"_ _0\"></span>puntual para <span class=\"_ _7\"></span>la <span class=\"_ _7\"> </span>determinaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>la <span class=\"_ _8\"> </span>ratio <span class=\"_ _7\"> </span>Deuda <span class=\"_ _8\"> </span>Financiera <span class=\"_ _7\"> </span>Net<span class=\"_ _2\"></span>a <span class=\"_ _7\"> </span>/ <span class=\"_ _8\"> </span>EBITDA <span class=\"_ _7\"></span>del <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _7\"></span>2025, <span class=\"_ _7\"> </span>no<span class=\"_ _2\"></span> incluyendo <span class=\"_ _6\"></span>esta <span class=\"_ _2\"></span>dispensa <span class=\"_ _6\"></span>ning\u00fan <span class=\"_ _6\"></span>aspecto <span class=\"_ _6\"></span>espec\u00edfico <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>respecta <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>ratio <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>Cobertura del Servicio <span class=\"_ _0\"></span>de la Deuda. El <span class=\"_ _0\"></span>Grupo ha estimado <span class=\"_ _0\"></span>que no cumple <span class=\"_ _0\"></span>con esta \u00faltima <span class=\"_ _0\"></span>ratio a fecha <span class=\"_ _0\"></span>de cierre de 2025. Tomando <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>consideraci\u00f3n <span class=\"_ _3\"></span>esta <span class=\"_ _1\"></span>situa<span class=\"_ _2\"></span>ci\u00f3n, <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _3\"></span>no <span class=\"_ _1\"></span>cumple<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>atio <span class=\"_ _3\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>C<span class=\"_ _2\"></span>obertura <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>D<span class=\"_ _2\"></span>euda al 31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>por tanto <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>totalidad <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>deuda <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>presentado <span class=\"_ _2\"></span>como pasivo<span class=\"_ _2\"></span> corriente. <span class=\"_ _1\"></span>Al respecto, <span class=\"_ _1\"></span>est<span class=\"_ _2\"></span>a de<span class=\"_ _0\"></span>uda <span class=\"_ _0\"></span>ten\u00eda <span class=\"_ _1\"></span>igualmente vencimiento a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>corto plazo <span class=\"_ _1\"></span>al vence<span class=\"_ _0\"></span>r el <span class=\"_ _1\"></span>17 de noviembre de 2026 Obligaciones Convertibles -2023 y 2024 Con <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>27 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2023, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>C<span class=\"_ _2\"></span>onsejo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Administraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>Dominante (al <span class=\"_ _5\"></span>amparo <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>Junta <span class=\"_ _9\"></span>General <span class=\"_ _9\"></span>Extraordinaria <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>Accionistas <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>21 <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2023)<span class=\"_ _2\"></span> acord\u00f3 <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>con<span class=\"_ _2\"></span>vertibles <span class=\"_ _6\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _6\"></span>acciones <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>nueva <span class=\"_ _6\"></span>emisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>Sociedad Dominante <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>una <span class=\"_ _2\"></span>\u00fanic<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>dispo<span class=\"_ _2\"></span>sici\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>133 <span class=\"_ _6\"></span>obligaciones, <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span>minal <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>100 <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>les de <span class=\"_ _6\"></span>euros <span class=\"_ _5\"></span>cada <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>ellas <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>importe <span class=\"_ _5\"></span>total <span class=\"_ _6\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>13,3 <span class=\"_ _5\"></span>millones <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>euros, <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>exclusi\u00f3n <span class=\"_ _5\"></span>del derecho <span class=\"_ _1\"></span>preferente <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>sus<span class=\"_ _2\"></span>cripci\u00f3n. <span class=\"_ _1\"></span>Del total <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>13.<span class=\"_ _2\"></span>300.000 <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _0\"></span>emitidos, tomaron <span class=\"_ _1\"></span>posici\u00f3n ciertas partes vinculadas, tal y como se explica<span class=\"_ _0\"></span> en la nota 18. Ad<span class=\"ls0\">icionalmente, <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>f<span class=\"_ _2\"></span>echa <span class=\"_ _2\"></span>7 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>mayo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2024, <span class=\"_ _6\"></span>el <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>Sociedad </span>Dominante <span class=\"_ _2\"></span>(al <span class=\"_ _6\"></span>amparo <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>Junta <span class=\"_ _6\"></span>General <span class=\"_ _2\"></span>Extraordinaria <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>ccionistas <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>21 <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>diciembre de <span class=\"_ _6\"></span>2023) <span class=\"_ _5\"></span>acord\u00f3 <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>obligaciones <span class=\"_ _6\"></span>convertibles <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>acciones <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>nueva <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>la<span class=\"_ _2\"></span> Sociedad <span class=\"_ _6\"></span>Dominante <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>\u00fanica <span class=\"_ _5\"></span>disposici\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>117 <span class=\"_ _6\"></span>obligaciones, <span class=\"_ _6\"></span>con <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>nominal <span class=\"_ _5\"></span>de 100 <span class=\"_ _7\"> </span>miles <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>euros <span class=\"_ _7\"> </span>cada <span class=\"_ _8\"> </span>una <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>ellas <span class=\"_ _7\"> </span>por<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>un <span class=\"_ _8\"> </span>importe <span class=\"_ _8\"> </span>total <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>11,7 <span class=\"_ _7\"> </span>mi<span class=\"_ _2\"></span>llones <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>euros, <span class=\"_ _4\"> </span>con exclusi\u00f3n del derecho preferente de<span class=\"_ _0\"></span> suscripci\u00f3n. <span class=\"_ _2\"></span> Estas <span class=\"_ _5\"></span>emisiones <span class=\"_ _5\"></span>supusieron <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>entrada <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>efectivo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>4.781 <span class=\"_ _5\"></span>mi<span class=\"_ _2\"></span>les <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>estado <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>e flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>efe<span class=\"_ _2\"></span>ctivo <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>comisiones <span class=\"_ _0\"></span>asociadas. <span class=\"_ _1\"></span>Adem\u00e1s, <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>diciembre de <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>encuentran <span class=\"_ _5\"></span>registrados <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>dep\u00f3sito <span class=\"_ _9\"></span>a <span class=\"_ _5\"></span>corto <span class=\"_ _5\"></span>plazo <span class=\"_ _9\"></span>2.093 <span class=\"_ _5\"></span>m<span class=\"_ _2\"></span>iles <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _5\"></span>(6.217 miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>2024) <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>Andorra <span class=\"_ _6\"></span>Banc <span class=\"_ _2\"></span>Agricol <span class=\"_ _6\"></span>Reig, <span class=\"_ _6\"></span>S.A. <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>act\u00faan<span class=\"_ _4b\"> </span>como <span class=\"_ _0\"></span>prenda <span class=\"_ _1\"></span>de dep\u00f3sito de<span class=\"_ _0\"></span> la <span class=\"_ _1\"></span>segunda e<span class=\"_ _0\"></span>misi\u00f3n de<span class=\"_ _0\"></span> obliga<span class=\"_ _0\"></span>ciones <span class=\"_ _0\"></span>convertibles <span class=\"_ _0\"></span>(ver <span class=\"_ _1\"></span>nota 8) <span class=\"_ _1\"></span>y que son <span class=\"_ _8\"> </span>liberados <span class=\"_ _8\"> </span>trimestralmente. <span class=\"_ _7\"> </span>La <span class=\"_ _8\"> </span>liberaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>dicho <span class=\"_ _8\"> </span>dep\u00f3sito <span class=\"_ _4\"> </span>ha <span class=\"_ _7\"> </span>supuesta <span class=\"_ _8\"> </span>una <span class=\"_ _8\"> </span>entrada <span class=\"_ _8\"> </span>de efectivo de 4.124 miles de euros en el estado de<span class=\"_ _0\"></span> flujos de efectivo del <span class=\"_ _2\"></span>ejercicio 2025. Todas <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>obligaciones <span class=\"_ _1\"></span>convertibles <span class=\"_ _1\"></span>devengan <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>in<span class=\"_ _2\"></span>ter\u00e9s <span class=\"_ _3\"></span>P<span class=\"_ _2\"></span>IK <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>9,5% <span class=\"_ _1\"></span>anual <span class=\"_ _1\"></span>capitalizable <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>esde la <span class=\"_ _1\"></span>fecha de <span class=\"_ _1\"></span>suscripci\u00f3n. <span class=\"_ _0\"></span>El ve<span class=\"_ _0\"></span>ncimiento <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>emisi\u00f3n <span class=\"_ _0\"></span>tendr\u00e1 <span class=\"_ _1\"></span>lugar cuando <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>cumplan <span class=\"_ _1\"></span>78 meses desde <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>suscripci\u00f3n, <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>ejercitase <span class=\"_ _5\"></span>antes <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>opci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>conversi\u00f3n <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>tuviese lugar un supuesto de conversi\u00f3n obligatoria. La conversi\u00f3n de las obligaciones podr\u00e1 ser voluntaria a partir de los 6 meses desde la fecha de suscripci\u00f3n y hasta que se cumplan 72 meses desde dicha<span class=\"_ _0\"></span> fecha, a un precio de conversi\u00f3n de 7 euros por acci\u00f3n o podr\u00e1 ser obligatoria en el caso de que el ratio Deuda Financiera/EBITDA Pro-Forma Ajustado sea superior a 6,5 veces, siendo el precio de conversi\u00f3n al menor de: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">7 euros por acci\u00f3n  </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">el menor entre el precio medio ponderado por acci\u00f3n ordinaria durante 100 o 30 d\u00edas </span></span>de negociaci\u00f3n consecutivos, con un descuento del 10%, o que no exceda del 20%, siempre que sea justificado por el \u00f3rgano de administraci\u00f3n. El C<span class=\"_ _2\"></span>onsejo de <span class=\"_ _2\"></span>Administraci\u00f3n <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>Dominante <span class=\"_ _6\"></span>consider\u00f3 dichas <span class=\"_ _2\"></span>obligaciones como<span class=\"_ _2\"></span> un instrume<span class=\"_ _0\"></span>nto fina<span class=\"_ _0\"></span>nciero h\u00edbrido <span class=\"_ _1\"></span>debido, entre otras <span class=\"_ _1\"></span>consideraciones, a <span class=\"_ _0\"></span>que la <span class=\"_ _1\"></span>emisi\u00f3n incluye un <span class=\"_ _7\"> </span>mecanismo <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>ajuste <span class=\"_ _8\"> </span>del <span class=\"_ _7\"> </span>precio <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _8\"> </span>en <span class=\"_ _7\"> </span>el <span class=\"_ _8\"> </span>supuesto <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"> </span>que <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>emitan <span class=\"_ _7\"> </span>nuevas<span class=\"_ _2\"></span> acciones <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>su <span class=\"_ _1\"></span>valor <span class=\"_ _0\"></span>razonable <span class=\"_ _1\"></span>y \u00e9<span class=\"_ _0\"></span>ste <span class=\"_ _1\"></span>hubiera c<span class=\"_ _0\"></span>a\u00eddo <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>debajo <span class=\"_ _0\"></span>del <span class=\"_ _1\"></span>precio <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>conversi\u00f3n, <span class=\"_ _1\"></span>lo que provoca <span class=\"_ _1\"></span>el incumplimiento de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>regla <span class=\"_ _1\"></span>fijo por <span class=\"_ _0\"></span>fijo, <span class=\"_ _1\"></span>y obliga <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>clasificar <span class=\"_ _1\"></span>la opci\u00f3n <span class=\"_ _1\"></span>de conversi\u00f3n del <span class=\"_ _1\"></span>bonista como <span class=\"_ _1\"></span>un <span class=\"_ _0\"></span>derivado <span class=\"_ _1\"></span>impl\u00edcito. De<span class=\"_ _0\"></span>bido <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>opci\u00f3n de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>conversi\u00f3n voluntaria <span class=\"_ _1\"></span>puede ser ejercita<span class=\"_ _0\"></span>da por <span class=\"_ _0\"></span>los bonistas <span class=\"_ _0\"></span>a partir <span class=\"_ _1\"></span>de los seis me<span class=\"_ _0\"></span>ses desde<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>fecha de<span class=\"_ _0\"></span> emisi\u00f3n de <span class=\"_ _0\"></span>los bonos, y <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>dicha <span class=\"_ _2\"></span>opci\u00f3n <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>puede <span class=\"_ _2\"></span>ser <span class=\"_ _2\"></span>ignorada <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>cumplir <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>definici\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>instrumento <span class=\"_ _6\"></span>de patrimonio propio del emisor, los bonos se presentan como pasivo corriente. Estas <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _5\"></span>sujetas <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>mismas <span class=\"_ _6\"></span>ratios <span class=\"_ _6\"></span>financieras <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>correspondientes <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>a deuda sindicada con el TLB.  Con <span class=\"_ _1\"></span>fecha 12 <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _1\"></span>de 2025, <span class=\"_ _1\"></span>el sindica<span class=\"_ _0\"></span>to <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e bonistas <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>concedido una <span class=\"_ _1\"></span>dispensa <span class=\"_ _0\"></span>puntual y extraordinaria <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>c\u00e1lculo y <span class=\"_ _2\"></span>cumplimiento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Ratio <span class=\"_ _2\"></span>Deuda <span class=\"_ _2\"></span>Financiera <span class=\"_ _2\"></span>Neta / <span class=\"_ _2\"></span>EBITDA y <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>R<span class=\"_ _2\"></span>atio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Cobertura <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Servicio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Deuda, <span class=\"_ _6\"></span>modificando <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>niveles <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>c\u00e1lculos <span class=\"_ _6\"></span>para 2025,  a  los  efectos  de  que  el  incumplimiento  de  los  mismos  en  los  nivele<span class=\"_ _0\"></span>s  estipulados originalmente <span class=\"_ _7\"></span>para <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>ej<span class=\"_ _2\"></span>ercicio <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>2025 <span class=\"_ _8\"> </span>no <span class=\"_ _7\"> </span>suponga <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>Supuesto <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>incumplimiento <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>los t\u00e9rminos y condiciones acordadas, as\u00ed como el vencimiento anticipado.  El Grupo cumple con las ratios financieros a fecha de c<span class=\"_ _0\"></span>ierre de 2025. El detalle de este ep\u00edgrafe al 31 de diciembre de 2025 es el siguiente, en miles de euros: Largo Plazo Corto Plazo Total Emisi\u00f3n de obligaciones - 32.000 32.000 Inter\u00e9s PIK convertible - 5.410 5.410 Coste amortizado  - (3<span class=\"ls7\">71<span class=\"ls0\">) </span></span>(371) Otros instrumentos de patrimonio - (141) (141) - 36.898 36.898 El detalle de este ep\u00edgrafe al 31 de diciembre de<span class=\"_ _0\"></span> 2024 es el siguiente, en miles de euros:<span class=\"_ _2\"></span> Largo Plazo Corto Plazo Total Emisi\u00f3n de obligaciones 7.000 25.000 32.000 Inter\u00e9s PIK convertible 797<span class=\"ls0\"> </span>2.002 2.799 Coste amortizado  (35) (434) (469) Otros instrumentos de patrimonio (137) - (137) 7.625 26.568 34.193 Acreedores comerciales y otras cuentas a pagar Su detalle a 31 de diciembre de 2025 y a 31 de diciembre de 2024 es el siguiente: Saldo a 31/12/2025 Saldo a 31/12/2024 Largo Plazo Corto Plazo Largo Plazo Corto Plazo Proveedores - 22.300 - 20.828 Acreedores varios - 4.153 - 4.456 Anticipos de clientes - 60<span class=\"ls0\"> </span>- 76<span class=\"ls0\"> </span>Total  - 26<span class=\"ls0\">.513 </span>- 25.360<span class=\"_ _4b\"> </span>Otros pasivos financieros Su detalle a 31 de diciembre de 2025 y a 31 de diciembre de 2024 es el siguiente: Saldo a 31/12/2025 Saldo a 31/12/2024 Largo Plazo Corto Plazo Total Largo Plazo Corto Plazo Total Fianzas 60 - 60 66<span class=\"ls0\"> </span>- 66<span class=\"ls0\"> </span>Personal (Remuneraciones pendientes de pago) - 3.<span class=\"ls0\">175 </span>3.<span class=\"ls0\">175 </span>- 2.565 2.565 Derivados (Nota 18.1) - - - - 3.887 3.887 Total  60 3.<span class=\"ls0\">175 </span>3.<span class=\"ls0\">235 </span>66<span class=\"ls0\"> </span>6.452 6.518<span class=\"_ _4b\"> </span> Los <span class=\"_ _2\"></span>pasivos <span class=\"_ _6\"></span>financieros <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>derivados <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rto <span class=\"_ _2\"></span>plazo <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>3.887 <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>31<span class=\"_ _2\"></span> de <span class=\"_ _1\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>2024 c<span class=\"_ _0\"></span>orrespond\u00edan <span class=\"_ _1\"></span>a la <span class=\"_ _3\"></span>opci\u00f3n de <span class=\"_ _1\"></span>venta <span class=\"_ _0\"></span>concedida <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la Socieda<span class=\"_ _0\"></span>d <span class=\"_ _1\"></span>Dominante<span class=\"_ _2\"></span> y suscrita <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>12 d<span class=\"_ _2\"></span>e dicie<span class=\"_ _2\"></span>mbre de <span class=\"_ _2\"></span>2023 <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>favor de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Arraigo Midco, <span class=\"_ _2\"></span>S.L. <span class=\"_ _2\"></span>(s<span class=\"_ _2\"></span>ociedad <span class=\"_ _2\"></span>vinculada <span class=\"_ _2\"></span>a la<span class=\"_ _2\"></span> que <span class=\"_ _1\"></span>se le <span class=\"_ _1\"></span>transmiti\u00f3 el <span class=\"_ _1\"></span>75,01% de <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>participaciones <span class=\"_ _0\"></span>sociales <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>Professional<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Group Conversia, S.L. a <span class=\"_ _0\"></span>dicha fe<span class=\"_ _0\"></span>cha) <span class=\"_ _0\"></span>relativa a <span class=\"_ _0\"></span>participaciones <span class=\"_ _1\"></span>socia<span class=\"_ _2\"></span>les que <span class=\"_ _0\"></span>componen e<span class=\"_ _0\"></span>l 50,01%<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>Professional Group Conversia, S.L. y <span class=\"_ _2\"></span>ejercible siempre <span class=\"_ _2\"></span>que s<span class=\"_ _2\"></span>e encuentre vigente la <span class=\"_ _2\"></span>financiaci\u00f3n suscrita <span class=\"_ _2\"></span>en la <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>transacci\u00f3n <span class=\"_ _6\"></span>p<span class=\"_ _2\"></span>or <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>comprador <span class=\"_ _6\"></span>par<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>hacer <span class=\"_ _6\"></span>frente <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>pago <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>o<span class=\"_ _2\"></span>peraci\u00f3n, <span class=\"_ _6\"></span>siendo <span class=\"_ _6\"></span>el 2029 el <span class=\"_ _0\"></span>a\u00f1o en e<span class=\"_ _0\"></span>l que vence <span class=\"_ _0\"></span>dicha financiaci\u00f3n. <span class=\"_ _0\"></span>El precio <span class=\"_ _0\"></span>de ejercicio <span class=\"_ _0\"></span>de dicha opci\u00f3n <span class=\"_ _0\"></span>de venta fue <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>20 millones de <span class=\"_ _1\"></span>euros, pudi\u00e9ndose<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>abonar <span class=\"_ _1\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>efectivo <span class=\"_ _1\"></span>o mediante <span class=\"_ _1\"></span>acciones de <span class=\"_ _1\"></span>la Sociedad Dominante, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>elecci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>\u00e9sta <span class=\"_ _2\"></span>\u00faltima. <span class=\"_ _6\"></span>En <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>pago <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>acciones, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>n\u00famero <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>acciones <span class=\"_ _2\"></span>de Atrys Health, S.A. <span class=\"_ _2\"></span>a recibir <span class=\"_ _2\"></span>por Arraigo se<span class=\"_ _2\"></span> determinar\u00eda dividiendo <span class=\"_ _2\"></span>20 millones de <span class=\"_ _6\"></span>euros entre<span class=\"_ _2\"></span> el <span class=\"_ _5\"></span>precio <span class=\"_ _5\"></span>medio <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _5\"></span>\u00faltimas <span class=\"_ _9\"></span>30 <span class=\"_ _5\"></span>sesiones <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>cotizac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>acci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Atrys <span class=\"_ _9\"></span>Health, <span class=\"_ _5\"></span>S.A. disminuidas en un diez por ciento. En caso <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e ejercicio de la opc<span class=\"_ _0\"></span>i\u00f3n de venta, <span class=\"_ _0\"></span>entrar\u00eda en <span class=\"_ _0\"></span>funcionamiento un pacto de <span class=\"_ _1\"></span>so<span class=\"_ _2\"></span>cios entre Atrys <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>Arraigo<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>Midco, <span class=\"_ _24\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>cu<span class=\"_ _2\"></span>al <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>Consejo<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>Administraci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>Professional <span class=\"_ _4\"> </span>Group Conversia, <span class=\"_ _8\"> </span>S.L. <span class=\"_ _4\"> </span>estar\u00eda <span class=\"_ _8\"> </span>formado <span class=\"_ _8\"> </span>por <span class=\"_ _4\"> </span>3 <span class=\"_ _8\"> </span>miembros, <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>cuales <span class=\"_ _8\"> </span>Atrys <span class=\"_ _8\"> </span>H<span class=\"_ _2\"></span>ealth, <span class=\"_ _4\"> </span>S.A. <span class=\"_ _8\"> </span>tendr\u00eda<span class=\"_ _2\"></span> derecho <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>elegir <span class=\"_ _1\"></span>s\u00f3lo <span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>ellos. <span class=\"_ _1\"></span>Asimismo, <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>pacto <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>socios <span class=\"_ _1\"></span>establece <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>serie <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>materias<span class=\"_ _2\"></span> reforzadas <span class=\"_ _3\"></span>tanto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Co<span class=\"_ _2\"></span>nsejo <span class=\"_ _1\"></span>como <span class=\"_ _3\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>Junta<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>G<span class=\"_ _2\"></span>eneral <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>Accionistas <span class=\"_ _3\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>permiten <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>Atrys<span class=\"_ _4b\"> </span>cambiar <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>estructura <span class=\"_ _5\"></span>y <span class=\"_ _9\"></span>composici\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Consejo <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>Professional <span class=\"_ _9\"></span>Group <span class=\"_ _5\"></span>C<span class=\"_ _2\"></span>onversia, <span class=\"_ _5\"></span>S.L. <span class=\"_ _9\"></span>En base <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>acuerdos <span class=\"_ _5\"></span>firmados, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>mencionado <span class=\"_ _5\"></span>supuesto <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>opci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>venta Grupo <span class=\"_ _9\"></span>Atrys <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>ejercer\u00eda <span class=\"_ _9\"></span>control <span class=\"_ _9\"></span>sobre <span class=\"_ _9\"></span>Profesional <span class=\"_ _9\"></span>Group <span class=\"_ _7\"></span>Conversia, <span class=\"_ _9\"></span>S.A., <span class=\"_ _9\"></span>qu<span class=\"_ _2\"></span>edando <span class=\"_ _9\"></span>Atrys Health, <span class=\"_ _2\"></span>S.A. <span class=\"_ _6\"></span>obligada <span class=\"_ _2\"></span>contractualmente <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>cumplir<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>mencionados <span class=\"_ _6\"></span>acuerdos, <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>inciden directamente <span class=\"_ _0\"></span>en la <span class=\"_ _1\"></span>gesti\u00f3<span class=\"_ _2\"></span>n y toma <span class=\"_ _0\"></span>de de<span class=\"_ _0\"></span>cisiones re<span class=\"_ _1\"></span>levantes en dicha<span class=\"_ _0\"></span> sociedad de<span class=\"_ _0\"></span> acue<span class=\"_ _0\"></span>rdo con <span class=\"_ _1\"></span>el<span class=\"_ _2\"></span> pacto de socios acordado.  La <span class=\"_ _4\"> </span>opci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>venta <span class=\"_ _4\"> </span>fue <span class=\"_ _24\"> </span>inicialmente <span class=\"_ _4\"> </span>valorada <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>Grant <span class=\"_ _4\"> </span>Thornton <span class=\"_ _4\"> </span>Advisory, <span class=\"_ _24\"> </span>S.L.P. <span class=\"_ _4\"> </span>como experto <span class=\"_ _5\"></span>independiente, <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>eterminando <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>importe <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>5.227 <span class=\"_ _9\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>(el <span class=\"_ _9\"></span>cual corresponde <span class=\"_ _3\"></span>\u00edntegramente <span class=\"_ _3\"></span>al<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>valor <span class=\"_ _1\"></span>temporal <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>opci\u00f3n <span class=\"_ _3\"></span>ya<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>su<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>valor <span class=\"_ _1\"></span>intr\u00ednse<span class=\"_ _2\"></span>co <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>dicha <span class=\"_ _3\"></span>f<span class=\"_ _2\"></span>echa e<span class=\"lsa\">ra</span> <span class=\"_ _2\"></span>nulo), <span class=\"_ _6\"></span>estimando <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>echa <span class=\"_ _2\"></span>ini<span class=\"_ _2\"></span>cial <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>robabilidad <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>ser\u00eda <span class=\"_ _6\"></span>nunca <span class=\"_ _6\"></span>superior <span class=\"_ _2\"></span>a un <span class=\"_ _1\"></span>59,7% dura<span class=\"_ _0\"></span>nte <span class=\"_ _1\"></span>toda la <span class=\"_ _1\"></span>vida <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>opci\u00f3n <span class=\"_ _1\"></span>(es e<span class=\"_ _0\"></span>jercitable <span class=\"_ _1\"></span>en c<span class=\"_ _0\"></span>ualquier <span class=\"_ _1\"></span>mom<span class=\"_ _2\"></span>ento). <span class=\"_ _1\"></span>Debido <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>que la <span class=\"_ _6\"></span>opci\u00f3n <span class=\"_ _6\"></span>no <span class=\"_ _5\"></span>ten\u00eda <span class=\"_ _2\"></span>valor <span class=\"_ _6\"></span>intr\u00ednseco <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>a <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>probabilidad <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>e<span class=\"_ _2\"></span><span class=\"ls20\">ra</span> <span class=\"_ _6\"></span>cercana <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>50% <span class=\"_ _6\"></span>se consider\u00f3 <span class=\"_ _1\"></span>que en <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>mom<span class=\"_ _2\"></span>ento <span class=\"_ _0\"></span>inicial <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>opci\u00f3n <span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>estaba ni <span class=\"_ _1\"></span>muy fuera <span class=\"_ _1\"></span>ni muy <span class=\"_ _1\"></span>dentro del <span class=\"_ _1\"></span>dinero. En <span class=\"_ _2\"></span>consecuencia, <span class=\"_ _6\"></span>Grupo <span class=\"_ _2\"></span>Atrys <span class=\"_ _6\"></span>registr\u00f3 <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>sus <span class=\"_ _6\"></span>estados <span class=\"_ _6\"></span>financieros <span class=\"_ _2\"></span>consolidados <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>pasivo <span class=\"_ _6\"></span>por el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>razonable <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>derivado <span class=\"_ _2\"></span>relacionado <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>opci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>venta <span class=\"_ _2\"></span>concedida, <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>valor\u00f3 <span class=\"_ _2\"></span><span class=\"ls13\">a </span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>nuevamente <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>Grant <span class=\"_ _2\"></span>Thornton <span class=\"_ _2\"></span>Advisory, <span class=\"_ _2\"></span>S.L.P<span class=\"_ _2\"></span>. y <span class=\"_ _6\"></span>los efectos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la variaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>este <span class=\"_ _5\"></span>pasivo <span class=\"_ _6\"></span>financiero <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>registraron <span class=\"_ _5\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _5\"></span>cuenta <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>resultados <span class=\"_ _5\"></span>de <span class=\"_ _2\"></span>Atrys<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>Health, S.A., <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>impacto <span class=\"_ _2\"></span>positivo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>1.340 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>esultados <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ejercicio 2024. Con <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>4 <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>diciembr<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2025, <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>eleva <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>p\u00fa<span class=\"_ _2\"></span>blico <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>contrato <span class=\"_ _2\"></span>mediante <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>cual <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>pone <span class=\"_ _6\"></span>de manifiesto <span class=\"_ _24\"> </span>que <span class=\"_ _1e\"> </span>Arraigo  Midco, <span class=\"_ _4\"> </span>S<span class=\"_ _2\"></span>.L. <span class=\"_ _24\"> </span>deja  de <span class=\"_ _4\"> </span>ser  titular <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>las  pa<span class=\"_ _0\"></span>rticipaciones <span class=\"_ _24\"> </span>sociales  de Professional Group Conversia, S.<span class=\"ls10\">L.</span> qu<span class=\"_ _2\"></span>e componen la opci\u00f3n de<span class=\"_ _2\"></span> venta firmada entre las partes, as\u00ed como que <span class=\"_ _2\"></span>deja de estar en vigor la <span class=\"_ _2\"></span>financiaci\u00f3n suscrita para hacer el <span class=\"_ _2\"></span>pago de la operaci\u00f3n.<span class=\"_ _2\"></span> Por <span class=\"_ _4\"> </span>estos <span class=\"_ _4\"> </span>mot<span class=\"_ _2\"></span>ivos, <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>acuerda <span class=\"_ _4\"> </span>dejar <span class=\"_ _4\"> </span>sin <span class=\"_ _4\"> </span>efecto <span class=\"_ _24\"> </span>la <span class=\"_ _4\"> </span>opci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>venta, <span class=\"_ _4\"> </span>reconociendo <span class=\"_ _4\"> </span>su <span class=\"_ _4\"> </span>plena<span class=\"_ _2\"></span> extinci\u00f3n <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>cancelaci\u00f3n. <span class=\"_ _5\"></span>Este <span class=\"_ _5\"></span>hecho <span class=\"_ _6\"></span>ha <span class=\"_ _5\"></span>supuesto <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>Atrys <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>cancelaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>p<span class=\"_ _2\"></span>asivo financiero <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>derivados <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>corto <span class=\"_ _6\"></span>plazo, <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>impacto <span class=\"_ _6\"></span>positivo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>3.887 <span class=\"_ _2\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>la cuenta de resultados del ejercicio 2025.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-578": {
   "value": "El detalle de los activos financieros m\u00e1s repre<span class=\"_ _0\"></span>sentativos del Grupo al cierre del <span class=\"_ _2\"></span>ejercicio 2025 se presentan a continuaci\u00f3n: Miles de euros Coste amortizado Valor razonable con cambios en otro resultado integral Valor razonable con cambios en la cuenta de resultados Derivados de cobertura 31.12.2025 Activos financieros no corrientes: Cr\u00e9ditos a terceros y empresas asociadas 287<span class=\"ls0\"> </span>- - - 287<span class=\"ls0\"> </span>Deudores y otros activos corrientes 86<span class=\"ls0\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>86<span class=\"_ _4b\"> </span>Imposiciones y fianzas recibidas 1.965 -<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>1.965<span class=\"_ _4b\"> </span>Otros activos financieros 66<span class=\"ls0\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>66<span class=\"_ _4b\"> </span>Total activos financieros a largo plazo 2.404 - - - 2.404 Activos financieros corrientes: 4.690 - - - 4.690    <span class=\"ls0\">Cr\u00e9ditos a terceros y empresas asociadas </span>3 - - - 3    <span class=\"ls0\">Otros activos financieros </span>298<span class=\"ls0\"> </span>- - - 298<span class=\"ls0\"> </span>   <span class=\"ls0\">Imposiciones y fianzas recibidas </span>4<span class=\"ls2\">.3<span class=\"ls6\">89</span></span> - - - 4<span class=\"ls2\">.3<span class=\"ls6\">89</span></span> Deudores comerciales y otras cuentas a cobrar  29.456 - - - 29.456 Efectivo y otros activos l\u00edquidos  13<span class=\"ls1d\">.0<span class=\"_ _2\"></span></span>67 - - - 13.067 Total activos financieros a corto plazo 47.213 - - - 4<span class=\"ls6\">7.</span>213 El detalle de los activos financieros m\u00e1s repre<span class=\"_ _0\"></span>sentativos del Grupo al cierre del ejercicio 2024 se presentan a continuaci\u00f3n: Miles de euros Coste amortizado Valor razonable con cambios en otro resultado integral Valor razonable con cambios en la cuenta de resultados Derivados de cobertura 31.12.2024 Activos financieros no corrientes: Cr\u00e9ditos a terceros y empresas asociadas 71<span class=\"ls0\"> </span>- - - 71<span class=\"ls0\"> </span>Deudores y otros activos corrientes 86<span class=\"ls0\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>86<span class=\"_ _4b\"> </span>Imposiciones y fianzas recibidas 2.961 -<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>2.961<span class=\"_ _4b\"> </span>Otros activos financieros 66<span class=\"ls0\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>66<span class=\"_ _4b\"> </span>Total activos financieros a largo plazo 3.184 - - - 3.184 Activos financieros corrientes: 8.925 - - - 8.925    <span class=\"ls0\">Cr\u00e9ditos a terceros y empresas asociadas </span>228<span class=\"ls0\"> </span>- - - 228<span class=\"ls0\"> </span>   <span class=\"ls0\">Otros activos financieros </span>337<span class=\"ls0\"> </span>- - - 337<span class=\"ls0\"> </span>   <span class=\"ls0\">Imposiciones y fianzas recibidas </span>8.360 - - - 8.360 Deudores comerciales y otras cuentas a cobrar  51.381 - - -  51.381 Efectivo y otros activos l\u00edquidos  20.365 - - - 20.365 Total activos financieros a corto plazo 80.671 - - - 80.671<span class=\"_ _4b\"> </span>El detalle de los pasivos financieros m\u00e1s representativos del Grupo al cierre del ejerc<span class=\"_ _0\"></span>icio 2025 se presentan a continuaci\u00f3n: Miles de euros Coste amortizado Valor razonable con cambios en otro resultado integral Valor razonable con cambios en la cuenta de resultados Derivados de cobertura 31.12.2025 Deudas financieras no corrientes 2.249 - - - 2.249 Obligaciones y otros valores negociables - - - - - Deuda financiera con terceros y partes     vinculadas 10.044 - - - 10.044 Otros pasivos financieros 60<span class=\"ls0\"> </span>- - - 60<span class=\"ls0\"> </span>Otros pasivos financieros no corrientes 10.104 -<span class=\"ff2\"> </span>-<span class=\"ff2\"> </span>-<span class=\"ff2\"> </span>10.104 Deudas financieras corrientes 155.014 - - - 155.014 Obligaciones y otros valores negociables 7.879 - 29.019 - 36.8<span class=\"ls7\">98</span> Deuda financiera con terceros y partes     vinculadas 28.092 - - - 28.092 Otros pasivos financieros 3.<span class=\"ls0\">175 </span>- - - 3.<span class=\"ls0\">175 </span>Otros pasivos financieros corrientes<span class=\"ff2\"> </span>39.<span class=\"ls0\">146 </span>- 29.019 - 68.<span class=\"ls0\">165 </span>Acreedores comerciales y otras cuentas a pagar 26.<span class=\"ls0\">513 </span>- - - 26.<span class=\"ls0\">513 </span>Total pasivos financieros 23<span class=\"ls0\">3.026 </span>- 29.019 - 262.045 El detalle de los pasivos financieros m\u00e1s representativos del Grupo al cierre del ejerc<span class=\"_ _0\"></span>icio 202<span class=\"_ _2\"></span>4 se presentan a continuaci\u00f3n: Miles de euros Coste amortizado Valor razonable con cambios en otro resultado integral Valor razonable con cambios en la cuenta de resultados Derivados de cobertura 31.12.2024 Deudas financieras no corrientes 151.789 - - - 151.789 Obligaciones y otros valores negociables 7.625 - - - 7.625 Deuda financiera con terceros y partes     vinculadas 10.929 - - - 10.929 Otros pasivos financieros 66<span class=\"ls0\"> </span>- - - 66<span class=\"ls0\"> </span>Otros pasivos financieros no corrientes 18.620 -<span class=\"ff2\"> </span>-<span class=\"ff2\"> </span>-<span class=\"ff2\"> </span>18.620 Deudas financieras corrientes 14.<span class=\"ls0\">336 </span>- - - 14.<span class=\"ls0\">336 </span>Obligaciones y otros valores negociables - - 26.568 - 26.568 Deuda financiera con terceros y partes     vinculadas 12.809 - - - 12.809 Otros pasivos financieros 2.565 - 3.887 - 6.452 Otros pasivos financieros corrientes<span class=\"ff2\"> </span>15.<span class=\"ls0\">374 </span>- 30.455 - 45.829 Acreedores comerciales y otras cuentas a pagar 25.3<span class=\"ls7\">60</span> - - - 25.3<span class=\"ls7\">60</span> Total pasivos financieros 225.479 - 30.455 - 255.9<span class=\"ls6\">34<span class=\"_ _4b\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-571": {
   "value": "El detalle de los activos financieros m\u00e1s repre<span class=\"_ _0\"></span>sentativos del Grupo al cierre del <span class=\"_ _2\"></span>ejercicio 2025 se presentan a continuaci\u00f3n: Miles de euros Coste amortizado Valor razonable con cambios en otro resultado integral Valor razonable con cambios en la cuenta de resultados Derivados de cobertura 31.12.2025 Activos financieros no corrientes: Cr\u00e9ditos a terceros y empresas asociadas 287<span class=\"ls0\"> </span>- - - 287<span class=\"ls0\"> </span>Deudores y otros activos corrientes 86<span class=\"ls0\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>86<span class=\"_ _4b\"> </span>Imposiciones y fianzas recibidas 1.965 -<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>1.965<span class=\"_ _4b\"> </span>Otros activos financieros 66<span class=\"ls0\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>66<span class=\"_ _4b\"> </span>Total activos financieros a largo plazo 2.404 - - - 2.404 Activos financieros corrientes: 4.690 - - - 4.690    <span class=\"ls0\">Cr\u00e9ditos a terceros y empresas asociadas </span>3 - - - 3    <span class=\"ls0\">Otros activos financieros </span>298<span class=\"ls0\"> </span>- - - 298<span class=\"ls0\"> </span>   <span class=\"ls0\">Imposiciones y fianzas recibidas </span>4<span class=\"ls2\">.3<span class=\"ls6\">89</span></span> - - - 4<span class=\"ls2\">.3<span class=\"ls6\">89</span></span> Deudores comerciales y otras cuentas a cobrar  29.456 - - - 29.456 Efectivo y otros activos l\u00edquidos  13<span class=\"ls1d\">.0<span class=\"_ _2\"></span></span>67 - - - 13.067 Total activos financieros a corto plazo 47.213 - - - 4<span class=\"ls6\">7.</span>213 El detalle de los activos financieros m\u00e1s repre<span class=\"_ _0\"></span>sentativos del Grupo al cierre del ejercicio 2024 se presentan a continuaci\u00f3n: Miles de euros Coste amortizado Valor razonable con cambios en otro resultado integral Valor razonable con cambios en la cuenta de resultados Derivados de cobertura 31.12.2024 Activos financieros no corrientes: Cr\u00e9ditos a terceros y empresas asociadas 71<span class=\"ls0\"> </span>- - - 71<span class=\"ls0\"> </span>Deudores y otros activos corrientes 86<span class=\"ls0\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>86<span class=\"_ _4b\"> </span>Imposiciones y fianzas recibidas 2.961 -<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>2.961<span class=\"_ _4b\"> </span>Otros activos financieros 66<span class=\"ls0\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>66<span class=\"_ _4b\"> </span>Total activos financieros a largo plazo 3.184 - - - 3.184 Activos financieros corrientes: 8.925 - - - 8.925    <span class=\"ls0\">Cr\u00e9ditos a terceros y empresas asociadas </span>228<span class=\"ls0\"> </span>- - - 228<span class=\"ls0\"> </span>   <span class=\"ls0\">Otros activos financieros </span>337<span class=\"ls0\"> </span>- - - 337<span class=\"ls0\"> </span>   <span class=\"ls0\">Imposiciones y fianzas recibidas </span>8.360 - - - 8.360 Deudores comerciales y otras cuentas a cobrar  51.381 - - -  51.381 Efectivo y otros activos l\u00edquidos  20.365 - - - 20.365 Total activos financieros a corto plazo 80.671 - - - 80.671<span class=\"_ _4b\"> </span>Esta <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>consider\u00f3 <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>instrumento <span class=\"_ _5\"></span>compuesto <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>fue <span class=\"_ _5\"></span>valorado <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>experto<span class=\"_ _2\"></span> independiente <span class=\"_ _4\"> </span>a <span class=\"_ _24\"> </span>fecha <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>emisi\u00f3n. <span class=\"_ _24\"> </span>De <span class=\"_ _4\"> </span>acuerdo <span class=\"_ _24\"> </span>con <span class=\"_ _24\"> </span>NIIF <span class=\"_ _4\"> </span>9, <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>componente <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>patrimonio correspondiente <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>valoraci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _5\"></span>opci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>conversi\u00f3n <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>valora <span class=\"_ _5\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _5\"></span>diferencia<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>entre <span class=\"_ _5\"></span>el valor nominal <span class=\"_ _0\"></span>de la e<span class=\"_ _0\"></span>misi\u00f3n y el <span class=\"_ _0\"></span>valor raz<span class=\"_ _0\"></span>onable asignado al <span class=\"_ _0\"></span>pasivo fina<span class=\"_ _0\"></span>nciero. En este c<span class=\"_ _0\"></span>aso, el pasivo se valor\u00f3 en 9.824 miles de euros, valor\u00e1<span class=\"_ _0\"></span>ndose, por tanto, el componente de patrimonio en <span class=\"_ _2\"></span>176 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>cual <span class=\"_ _6\"></span>fue <span class=\"_ _2\"></span>actualizado <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>inter\u00e9s ca<span class=\"_ _2\"></span>pitalizable asociado<span class=\"_ _2\"></span> a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>emisi\u00f3n <span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la conversi\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>capital realizada e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>2022, siendo <span class=\"_ _1\"></span>el importe <span class=\"_ _0\"></span>registrado <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>31 de diciembre <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> 2025 <span class=\"_ _1\"></span>como otros <span class=\"_ _0\"></span>instrumentos de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>patrimonio de <span class=\"_ _1\"></span>141 miles de<span class=\"_ _0\"></span> euros <span class=\"_ _1\"></span>(137 miles <span class=\"_ _0\"></span>de euros al 31 de diciembre de 2024<span class=\"lsa\">).</span> Adicionalmente, en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio 202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>registrado <span class=\"_ _2\"></span>contra <span class=\"_ _2\"></span>otros inst<span class=\"_ _2\"></span>rumentos <span class=\"_ _2\"></span>de p<span class=\"_ _2\"></span>atrimonio neto un <span class=\"_ _0\"></span>importe de 60 <span class=\"_ _0\"></span>miles de e<span class=\"_ _0\"></span>uros (mismo importe e<span class=\"_ _0\"></span>n el ejercicio <span class=\"_ _0\"></span>2024) correspondientes al devengo <span class=\"_ _9\"></span>anual <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>coste <span class=\"_ _7\"> </span>asociado <span class=\"_ _7\"></span>al <span class=\"_ _9\"></span>plan<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>incentivos <span class=\"_ _7\"> </span>basado <span class=\"_ _7\"> </span>en <span class=\"_ _7\"></span>acciones <span class=\"_ _7\"></span>cuyo <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>etalle <span class=\"_ _9\"></span>se<span class=\"_ _2\"></span> comenta en la Nota 18.4.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-558": {
   "value": "El detalle de los activos financieros m\u00e1s repre<span class=\"_ _0\"></span>sentativos del Grupo al cierre del <span class=\"_ _2\"></span>ejercicio 2025 se presentan a continuaci\u00f3n: Miles de euros Coste amortizado Valor razonable con cambios en otro resultado integral Valor razonable con cambios en la cuenta de resultados Derivados de cobertura 31.12.2025 Activos financieros no corrientes: Cr\u00e9ditos a terceros y empresas asociadas 287<span class=\"ls0\"> </span>- - - 287<span class=\"ls0\"> </span>Deudores y otros activos corrientes 86<span class=\"ls0\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>86<span class=\"_ _4b\"> </span>Imposiciones y fianzas recibidas 1.965 -<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>1.965<span class=\"_ _4b\"> </span>Otros activos financieros 66<span class=\"ls0\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>66<span class=\"_ _4b\"> </span>Total activos financieros a largo plazo 2.404 - - - 2.404 Activos financieros corrientes: 4.690 - - - 4.690    <span class=\"ls0\">Cr\u00e9ditos a terceros y empresas asociadas </span>3 - - - 3    <span class=\"ls0\">Otros activos financieros </span>298<span class=\"ls0\"> </span>- - - 298<span class=\"ls0\"> </span>   <span class=\"ls0\">Imposiciones y fianzas recibidas </span>4<span class=\"ls2\">.3<span class=\"ls6\">89</span></span> - - - 4<span class=\"ls2\">.3<span class=\"ls6\">89</span></span> Deudores comerciales y otras cuentas a cobrar  29.456 - - - 29.456 Efectivo y otros activos l\u00edquidos  13<span class=\"ls1d\">.0<span class=\"_ _2\"></span></span>67 - - - 13.067 Total activos financieros a corto plazo 47.213 - - - 4<span class=\"ls6\">7.</span>213 El detalle de los activos financieros m\u00e1s repre<span class=\"_ _0\"></span>sentativos del Grupo al cierre del ejercicio 2024 se presentan a continuaci\u00f3n: Miles de euros Coste amortizado Valor razonable con cambios en otro resultado integral Valor razonable con cambios en la cuenta de resultados Derivados de cobertura 31.12.2024 Activos financieros no corrientes: Cr\u00e9ditos a terceros y empresas asociadas 71<span class=\"ls0\"> </span>- - - 71<span class=\"ls0\"> </span>Deudores y otros activos corrientes 86<span class=\"ls0\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>86<span class=\"_ _4b\"> </span>Imposiciones y fianzas recibidas 2.961 -<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>2.961<span class=\"_ _4b\"> </span>Otros activos financieros 66<span class=\"ls0\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>66<span class=\"_ _4b\"> </span>Total activos financieros a largo plazo 3.184 - - - 3.184 Activos financieros corrientes: 8.925 - - - 8.925    <span class=\"ls0\">Cr\u00e9ditos a terceros y empresas asociadas </span>228<span class=\"ls0\"> </span>- - - 228<span class=\"ls0\"> </span>   <span class=\"ls0\">Otros activos financieros </span>337<span class=\"ls0\"> </span>- - - 337<span class=\"ls0\"> </span>   <span class=\"ls0\">Imposiciones y fianzas recibidas </span>8.360 - - - 8.360 Deudores comerciales y otras cuentas a cobrar  51.381 - - -  51.381 Efectivo y otros activos l\u00edquidos  20.365 - - - 20.365 Total activos financieros a corto plazo 80.671 - - - 80.671<span class=\"_ _4b\"> </span>Esta <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>consider\u00f3 <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>instrumento <span class=\"_ _5\"></span>compuesto <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>fue <span class=\"_ _5\"></span>valorado <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>experto<span class=\"_ _2\"></span> independiente <span class=\"_ _4\"> </span>a <span class=\"_ _24\"> </span>fecha <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>emisi\u00f3n. <span class=\"_ _24\"> </span>De <span class=\"_ _4\"> </span>acuerdo <span class=\"_ _24\"> </span>con <span class=\"_ _24\"> </span>NIIF <span class=\"_ _4\"> </span>9, <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>componente <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>patrimonio correspondiente <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>valoraci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _5\"></span>opci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>conversi\u00f3n <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>valora <span class=\"_ _5\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _5\"></span>diferencia<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>entre <span class=\"_ _5\"></span>el valor nominal <span class=\"_ _0\"></span>de la e<span class=\"_ _0\"></span>misi\u00f3n y el <span class=\"_ _0\"></span>valor raz<span class=\"_ _0\"></span>onable asignado al <span class=\"_ _0\"></span>pasivo fina<span class=\"_ _0\"></span>nciero. En este c<span class=\"_ _0\"></span>aso, el pasivo se valor\u00f3 en 9.824 miles de euros, valor\u00e1<span class=\"_ _0\"></span>ndose, por tanto, el componente de patrimonio en <span class=\"_ _2\"></span>176 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>cual <span class=\"_ _6\"></span>fue <span class=\"_ _2\"></span>actualizado <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>inter\u00e9s ca<span class=\"_ _2\"></span>pitalizable asociado<span class=\"_ _2\"></span> a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>emisi\u00f3n <span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la conversi\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>capital realizada e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>2022, siendo <span class=\"_ _1\"></span>el importe <span class=\"_ _0\"></span>registrado <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>31 de diciembre <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> 2025 <span class=\"_ _1\"></span>como otros <span class=\"_ _0\"></span>instrumentos de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>patrimonio de <span class=\"_ _1\"></span>141 miles de<span class=\"_ _0\"></span> euros <span class=\"_ _1\"></span>(137 miles <span class=\"_ _0\"></span>de euros al 31 de diciembre de 2024<span class=\"lsa\">).</span> Adicionalmente, en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio 202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>registrado <span class=\"_ _2\"></span>contra <span class=\"_ _2\"></span>otros inst<span class=\"_ _2\"></span>rumentos <span class=\"_ _2\"></span>de p<span class=\"_ _2\"></span>atrimonio neto un <span class=\"_ _0\"></span>importe de 60 <span class=\"_ _0\"></span>miles de e<span class=\"_ _0\"></span>uros (mismo importe e<span class=\"_ _0\"></span>n el ejercicio <span class=\"_ _0\"></span>2024) correspondientes al devengo <span class=\"_ _9\"></span>anual <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>coste <span class=\"_ _7\"> </span>asociado <span class=\"_ _7\"></span>al <span class=\"_ _9\"></span>plan<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>incentivos <span class=\"_ _7\"> </span>basado <span class=\"_ _7\"> </span>en <span class=\"_ _7\"></span>acciones <span class=\"_ _7\"></span>cuyo <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>etalle <span class=\"_ _9\"></span>se<span class=\"_ _2\"></span> comenta en la Nota 18.4.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-519": {
   "value": "<div class=\"c w2 h0 gs1fb\"><div class=\"t m0 x7 h3 y865 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y866 ff2 fs2 fc0 sc0 ls0 ws0\">Deudas con entidades de cr\u00e9dito </div><div class=\"t m0 x7 h3 y16e ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y867 ff2 fs2 fc0 sc0 ls0 ws0\">El <span class=\"_ _9\"></span>resumen <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>las <span class=\"_ _7\"> </span>deudas <span class=\"_ _7\"> </span>con <span class=\"_ _7\"></span>entidades <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _9\"></span>al <span class=\"_ _7\"> </span>31 <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>2025 <span class=\"_ _7\"> </span>se <span class=\"_ _7\"> </span>indica <span class=\"_ _9\"></span>a<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y868 ff2 fs2 fc0 sc0 ls0 ws0\">continuaci\u00f3n, en miles de euros: </div><div class=\"t m0 x7 h3 y7e7 ff2 fs2 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c wb1 h33 gs1fc\"><div class=\"t m0 x5c h2f y1c7 ff8 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x30 h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">A Corto Plazo </div></div><div class=\"c wb2 h33 gs1fd\"><div class=\"t m0 x5c h2f y1c7 ff8 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xe h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">A Largo Plazo </div></div><div class=\"c wb3 h33 gs1fe\"><div class=\"t m0 x5c h2f y1c7 ff8 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x28 h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c wb0 hc2 gs1ff\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Pr\u00e9stamos bancarios y otros </div></div><div class=\"c wb1 hc2 gs200\"><div class=\"t m0 x11 h24 y19 ff2 fs6 fc0 sc0 ls0 ws0\">152.779 </div></div><div class=\"c wb2 hc2 gs201\"><div class=\"t m0 x58 h24 y19 ff2 fs6 fc0 sc0 ls0 ws0\">2.249 </div></div><div class=\"c wb3 hc2 gs202\"><div class=\"t m0 x3b h24 y19 ff2 fs6 fc0 sc0 ls0 ws0\">155.028 </div></div><div class=\"c wb0 hc2 gs203\"><div class=\"t m0 x8 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">P\u00f3lizas de cr\u00e9dito </div></div><div class=\"c wb1 hc2 gs204\"><div class=\"t m0 x58 h24 y1c ff2 fs6 fc0 sc0 ls0 ws0\">2.235 </div></div><div class=\"c wb2 hc2 gs205\"><div class=\"t m0 x86 h24 y1c ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb3 hc2 gs206\"><div class=\"t m0 x58 h24 y1c ff2 fs6 fc0 sc0 ls0 ws0\">2.235 </div></div><div class=\"c wb1 hc3 gs207\"><div class=\"t m0 x11 h2f y19 ff8 fs6 fc0 sc0 ls0 ws0\">155.014 </div></div><div class=\"c wb2 hc3 gs208\"><div class=\"t m0 x58 h2f y19 ff8 fs6 fc0 sc0 ls0 ws0\">2.249 </div></div><div class=\"c wb3 hc3 gs209\"><div class=\"t m0 x3b h2f y19 ff8 fs6 fc0 sc0 ls0 ws0\">157.263 </div></div><div class=\"c w2 h0 gs1fb\"><div class=\"t m0 x7 h3 y86d ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y86e ff2 fs2 fc0 sc0 ls0 ws0\">El <span class=\"_ _9\"></span>resumen <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>las <span class=\"_ _7\"> </span>deudas <span class=\"_ _7\"> </span>con <span class=\"_ _7\"></span>entidades <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _9\"></span>al <span class=\"_ _7\"> </span>31 <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>202<span class=\"_ _2\"></span>4 <span class=\"_ _7\"> </span>se <span class=\"_ _7\"> </span>indica <span class=\"_ _9\"></span>a<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y86f ff2 fs2 fc0 sc0 ls0 ws0\">continuaci\u00f3n, en miles de euros: </div><div class=\"t m0 x7 h3 y870 ff2 fs2 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c wb1 h32 gs20a\"><div class=\"t m0 x5c h2f y1a8 ff8 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x30 h2f y1ab ff8 fs6 fc0 sc0 ls0 ws0\">A Corto Plazo </div></div><div class=\"c wb2 h32 gs20b\"><div class=\"t m0 x5c h2f y1a8 ff8 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xe h2f y1ab ff8 fs6 fc0 sc0 ls0 ws0\">A Largo Plazo </div></div><div class=\"c wb3 h32 gs20c\"><div class=\"t m0 x5c h2f y1a8 ff8 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x28 h2f y1ab ff8 fs6 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c wb0 hc4 gs20d\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Pr\u00e9stamos bancarios y otros </div></div><div class=\"c wb1 hc4 gs20e\"><div class=\"t m0 x14 h24 y19 ff2 fs6 fc0 sc0 ls0 ws0\">10.138 </div></div><div class=\"c wb2 hc4 gs20f\"><div class=\"t m0 x3b h24 y19 ff2 fs6 fc0 sc0 ls0 ws0\">151.789 </div></div><div class=\"c wb3 hc4 gs210\"><div class=\"t m0 x3b h24 y19 ff2 fs6 fc0 sc0 ls0 ws0\">161.927 </div></div><div class=\"c wb0 hc2 gs211\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">P\u00f3lizas de cr\u00e9dito </div></div><div class=\"c wb1 hc2 gs212\"><div class=\"t m0 x58 h24 y1c ff2 fs6 fc0 sc0 ls0 ws0\">4.198 </div></div><div class=\"c wb2 hc2 gs213\"><div class=\"t m0 x86 h24 y1c ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb3 hc2 gs214\"><div class=\"t m0 x58 h24 y1c ff2 fs6 fc0 sc0 ls0 ws0\">4.198 </div></div><div class=\"c wb1 hc3 gs215\"><div class=\"t m0 x14 h2f y19 ff8 fs6 fc0 sc0 ls0 ws0\">14.336 </div></div><div class=\"c wb2 hc3 gs216\"><div class=\"t m0 x3b h2f y19 ff8 fs6 fc0 sc0 ls0 ws0\">151.789 </div></div><div class=\"c wb3 hc3 gs217\"><div class=\"t m0 x3b h2f y19 ff8 fs6 fc0 sc0 ls0 ws0\">166.125 </div></div><div class=\"c w2 h0 gs1fb\"><div class=\"t m0 x7 h3 y873 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y4a7 ff2 fs2 fc0 sc0 ls0 ws0\">Dentro <span class=\"_ _4\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>partida<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span><span class=\"ff9\">\u201cPr\u00e9stamos</span> <span class=\"_ _1e\"> </span><span class=\"ff9\">bancarios <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>ot<span class=\"_ _2\"></span>ros\u201d</span> <span class=\"_ _24\"> </span>se <span class=\"_ _1e\"> </span>inclu\u00edan <span class=\"_ _24\"> </span>l\u00edneas  de<span class=\"_ _0\"></span> <span class=\"_ _24\"> </span>financiaci\u00f3n <span class=\"_ _24\"> </span>de </div><div class=\"t m0 x7 h3 y874 ff2 fs2 fc0 sc0 ls0 ws0\">confirming <span class=\"_ _0\"></span>dispuestos, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _1\"></span>de 2024, <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>total de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2.412 <span class=\"_ _0\"></span>miles de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euros </div><div class=\"t m0 x7 h3 y875 ff2 fs2 fc0 sc0 ls0 ws0\">(con <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>l\u00edmite <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>2.500 <span class=\"_ _5\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>euros) <span class=\"_ _6\"></span>correspo<span class=\"_ _2\"></span>ndientes <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>subgrupo <span class=\"_ _6\"></span>As<span class=\"_ _2\"></span>py <span class=\"_ _5\"></span>Globa<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>S<span class=\"_ _2\"></span>ervices, </div><div class=\"t m0 x7 h3 y876 ff2 fs2 fc0 sc0 ls0 ws0\">S.A.U. y sociedades dependientes. </div><div class=\"t m0 x7 h3 y877 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h15 y878 ff8 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h15 y879 ff8 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h15 y87a ff8 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h15 y87b ff8 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h15 y87c ff8 fs2 fc0 sc0 ls0 ws0\"> </div></div>Pr\u00e9stamos Novaci\u00f3n de la deuda Con <span class=\"_ _1d\"> </span>fecha <span class=\"_ _1c\"> </span>29 <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>junio<span class=\"_ _2\"></span> <span class=\"_ _1c\"> </span>de <span class=\"_ _1d\"> </span>2023, <span class=\"_ _1d\"> </span>Grupo <span class=\"_ _1d\"> </span>Atrys<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>suscribi\u00f3 <span class=\"_ _1d\"> </span>una <span class=\"_ _1d\"> </span>novaci\u00f3<span class=\"_ _2\"></span>n <span class=\"_ _1d\"> </span>del <span class=\"_ _1c\"> </span>contrato <span class=\"_ _1d\"> </span>d<span class=\"_ _2\"></span>e financiaci\u00f3n <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>largo <span class=\"_ _9\"></span>plazo <span class=\"_ _9\"></span>\u201cTerm <span class=\"_ _9\"></span>Loan <span class=\"_ _9\"></span>B <span class=\"_ _9\"></span>(TLB)\u201d <span class=\"_ _9\"></span><span class=\"ff2\">con <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>amortizaci\u00f3n <span class=\"_ _9\"></span>bullet <span class=\"_ _7\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _9\"></span>7 <span class=\"_ _9\"></span>a\u00f1os </span>firmado <span class=\"_ _4\"> </span>el <span class=\"_ _24\"> </span>14 <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>diciembre <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>2021. <span class=\"_ _4\"> </span>Las <span class=\"_ _24\"> </span>principales <span class=\"_ _24\"> </span>modificaciones <span class=\"_ _24\"> </span>respecto <span class=\"_ _4\"> </span>al <span class=\"_ _24\"> </span>contrato original fueron las siguientes: -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Se <span class=\"_ _6\"></span>modifica <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>tipo <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>inter\u00e9s <span class=\"_ _5\"></span>flotante <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>funci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>definiciones <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>ontrato, del nivel de ratio Deuda Financiera Neta bajo el siguiente esquema: Modificado Anterior Ratio mayor o<span class=\"_ _2\"></span> igual a 4,00x <span class=\"_ _2\"></span>-&gt; 650 pbs Ratio =&gt; 3,00<span class=\"_ _2\"></span>x -&gt; 475 pbs Ratio menor a <span class=\"_ _2\"></span>4,00x y superior o igual <span class=\"_ _2\"></span>a 3,00 <span class=\"_ _2\"></span>-&gt; 575 pbs<span class=\"ls0\"> </span>Ratio menor a <span class=\"_ _2\"></span>3,00x y superior o igual <span class=\"_ _2\"></span>a 2,50 <span class=\"_ _2\"></span>-&gt; 450 pbs<span class=\"ls0\"> </span>Ratio menor a <span class=\"_ _2\"></span>3,00 y superior o igual a 2,5<span class=\"_ _2\"></span>0x <span class=\"_ _2\"></span>-&gt; 550 pbs<span class=\"ls0\"> </span>Ratio menor a <span class=\"_ _2\"></span>2,50 y superior o igual a 2,0<span class=\"_ _2\"></span>0x <span class=\"_ _2\"></span>-&gt; 425 pbs<span class=\"ls0\"> </span>Ratio menor a <span class=\"_ _2\"></span>2,50x 525 pbs. Ratio menor a <span class=\"_ _2\"></span>2,00x 4,00 pbs.<span class=\"_ _2\"></span> -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Se <span class=\"_ _2\"></span>modifican <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>covenants <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>acuerdo <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>definiciones <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>contrato <span class=\"_ _2\"></span>(medici\u00f3n trimestral): Deuda Financiera Neta / EBITDA ajustado proforma: Modificado Anterior 2021 <span class=\"ls0\">-&gt; igual o inferior 4.50x </span>2021 <span class=\"ls0\">-&gt; igual o inferior 4.50x </span>2022<span class=\"ls0\">-&gt; igual o inferior a 4.00x<span class=\"_ _2\"></span> </span>2022<span class=\"ls0\">-&gt; igual o inferior a 4.00x<span class=\"_ _2\"></span> </span>2023 (1er <span class=\"_ _2\"></span>semestre)-&gt;igual o<span class=\"_ _2\"></span> inferior a 5.00x 2023<span class=\"ls0\">-&gt;igual o inferior a 3.25x </span>2023 (2do semestre<span class=\"_ _2\"></span>)-&gt;igu<span class=\"_ _2\"></span>al o inferior a 4.50x 2024<span class=\"ls0\">-&gt;igual o inferior a 3.00x </span>2024<span class=\"ls0\">-&gt;igual o inferior a 4.00x </span>2025 en ad<span class=\"_ _2\"></span>elante igual o inferior a 2.75x<span class=\"_ _2\"></span> 2025<span class=\"ls0\">-&gt;igual o inferior a 3.25x </span>2026 en ad<span class=\"_ _2\"></span>elante igual o inferior a 2.75x<span class=\"_ _2\"></span> El  resto <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>los  t\u00e9rminos <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>contrato,  tales  co<span class=\"_ _2\"></span>mo <span class=\"_ _1c\"> </span>la  contraparte,  nom<span class=\"_ _2\"></span>inales  y <span class=\"_ _1c\"> </span>fecha  de vencimiento no se vieron modificados respecto al contrato de financiaci\u00f3n original. El va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>deuda <span class=\"_ _0\"></span>bancaria <span class=\"_ _1\"></span>se ajust\u00f3 en <span class=\"_ _1\"></span>2023 por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _1\"></span>neto presente <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>los flujos modificados descontados al tipo de inter\u00e9s efectivo original al<span class=\"_ _2\"></span> tratarse de una modificaci\u00f3n no sustancial <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>no <span class=\"_ _9\"></span>superar <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>umbral <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>10% <span class=\"_ _5\"></span>requerido <span class=\"_ _5\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _5\"></span>NIIF <span class=\"_ _5\"></span>9. <span class=\"_ _9\"></span>El <span class=\"_ _5\"></span>resultado <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>dicho ajuste <span class=\"_ _3\"></span>fue <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>aumento <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>pasivo <span class=\"_ _1\"></span>actual <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>importe <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>8.090 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>euros <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>reconoci\u00f3 como gasto financiero en la cuenta de resultados del ejerc<span class=\"_ _0\"></span>icio 2023.  Cash Flow Cover: Establece <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>ara <span class=\"_ _1\"></span>toda<span class=\"_ _2\"></span> la <span class=\"_ _1\"></span>vida de <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>fin<span class=\"_ _2\"></span>anciaci\u00f3n que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el flujo <span class=\"_ _1\"></span>de caja <span class=\"_ _1\"></span>de la <span class=\"_ _0\"></span>compa\u00f1\u00eda <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>genera <span class=\"_ _0\"></span>en cada ejercicio cubra al menos en 1,5 veces e<span class=\"_ _0\"></span>l pago de intereses de ese ejercicio.  En <span class=\"_ _5\"></span>caso <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>incumplimiento <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Covena<span class=\"_ _0\"></span>nts <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>dur<span class=\"_ _2\"></span>ante <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>vida <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>refinanciaci\u00f3n <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>Sociedad Dominante <span class=\"_ _6\"></span>podr\u00e1 <span class=\"_ _2\"></span>realizar <span class=\"_ _6\"></span>hasta <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>m\u00e1ximo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cuatro <span class=\"_ _2\"></span>ampliaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>capital <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>objetivo de re<span class=\"_ _0\"></span>ducir el <span class=\"_ _0\"></span>importe ne<span class=\"_ _0\"></span>cesario de <span class=\"_ _0\"></span>deuda <span class=\"_ _0\"></span>financiera neta <span class=\"_ _1\"></span>para restituir los niveles <span class=\"_ _0\"></span>de Covena<span class=\"_ _0\"></span>nts permitidos. En <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>incumplir <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>Covenants y <span class=\"_ _6\"></span>que estos <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>puedan <span class=\"_ _2\"></span>ser <span class=\"_ _2\"></span>restituidos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>una ampliaci\u00f3n <span class=\"_ _1\"></span>de c<span class=\"_ _0\"></span>apital <span class=\"_ _1\"></span>se considera<span class=\"_ _0\"></span>r\u00e1 <span class=\"_ _1\"></span>un <span class=\"_ _0\"></span>evento <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>impago <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>por lo <span class=\"_ _1\"></span>tanto <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>refinanciaci\u00f3n <span class=\"_ _1\"></span>podr\u00e1<span class=\"_ _4b\"> </span>considerase exigible en su totalidad antes de la fecha de ve<span class=\"_ _0\"></span>ncimiento de la misma.<span class=\"_ _2\"></span> En <span class=\"_ _1d\"> </span>este <span class=\"_ _1d\"> </span>sentido, <span class=\"_ _23\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _1d\"> </span>diciembre <span class=\"_ _1d\"> </span>de <span class=\"_ _23\"> </span>2022 <span class=\"_ _1c\"> </span>se <span class=\"_ _23\"> </span>realiz\u00f3 <span class=\"_ _1c\"> </span>una <span class=\"_ _1d\"> </span>ampliaci\u00f3n <span class=\"_ _23\"> </span>de <span class=\"_ _1c\"> </span>capital <span class=\"_ _1d\"> </span>mediante<span class=\"_ _2\"></span> aportaciones dinerarias p<span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>importe de <span class=\"_ _2\"></span>10,5 <span class=\"_ _2\"></span>millones de euros, <span class=\"_ _2\"></span>asignados <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>EBITDA cure de manera preventiva en el cumplimiento de covenants. El Grupo ha clasificado la totalidad del Term Loan B (TLB) a corto plazo, al no cumplir los Covenants estipulados en el contrato de financiaci\u00f3n al cierre de 31 de diciembre de 2025. Sin prejuicio de lo anterior, tal como se c<span class=\"_ _0\"></span>omenta en la Nota 25, con fec<span class=\"_ _0\"></span>ha 14 de enero de 2026 se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>completado <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>operaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>venta <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>Aspy, <span class=\"_ _5\"></span>destinando <span class=\"_ _2\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>fondos <span class=\"_ _5\"></span>rec<span class=\"_ _0\"></span>ibidos <span class=\"_ _6\"></span>por dicha operaci\u00f3n a la amortizaci\u00f3n total del Term Loan B (TLB). Nueva financiaci\u00f3n Ejercicios 2024 y 2025 Con <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>6<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>junio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2<span class=\"_ _2\"></span>024, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>ociedad <span class=\"_ _1\"></span>Dominante <span class=\"_ _1\"></span>suscribi\u00f3 <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>contr<span class=\"_ _2\"></span>ato <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>finan<span class=\"_ _2\"></span>ciaci\u00f3n <span class=\"_ _1\"></span>con EBN <span class=\"_ _5\"></span>B<span class=\"_ _2\"></span>anco <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>Negocios, <span class=\"_ _9\"></span>S.A. <span class=\"_ _9\"></span>(EBN) <span class=\"_ _5\"></span>por <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>m\u00e1ximo <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>7 <span class=\"_ _9\"></span>mill<span class=\"_ _2\"></span>ones <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>para financiar <span class=\"_ _5\"></span>los <span class=\"_ _9\"></span>trabajos <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>apertura <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>nu<span class=\"_ _2\"></span>evo <span class=\"_ _9\"></span>Instituto <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>Oncolog\u00eda <span class=\"_ _7\"></span>Avanzada <span class=\"_ _9\"></span>(IOA) <span class=\"_ _9\"></span>en<span class=\"_ _2\"></span> Madrid, as\u00ed <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>financiar parcialmente <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>internacionalizaci\u00f3n del <span class=\"_ _6\"></span>Grupo en <span class=\"_ _2\"></span>M\u00e9xico. <span class=\"_ _2\"></span>A 31 de diciembre de 2025 se hab\u00eda dispuesto la totalidad del pr\u00e9stamo habiendo sido 2 millones de euros <span class=\"_ _1\"></span>otorgados por EBN y 5 <span class=\"_ _1\"></span>mi<span class=\"_ _2\"></span>llones <span class=\"_ _0\"></span>de euros <span class=\"_ _1\"></span>otorgados por el I<span class=\"_ _0\"></span>nstituto de <span class=\"_ _0\"></span>Cr\u00e9dito Oficia<span class=\"_ _0\"></span>l (ICO). <span class=\"_ _6\"></span>Esto <span class=\"_ _5\"></span>supuso <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>entrada <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>7.000 <span class=\"_ _5\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>estado <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>flu<span class=\"_ _2\"></span>jos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _5\"></span>del ejercicio 2024. La <span class=\"_ _2\"></span>amortizaci\u00f3n de <span class=\"_ _2\"></span>dicha<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>financiaci\u00f3n se <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>aliza <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>cuotas <span class=\"_ _2\"></span>semestrales <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>partir <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>6 <span class=\"_ _2\"></span>de junio <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>2025 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>cuyo<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>ven<span class=\"_ _2\"></span>cimiento <span class=\"_ _3\"></span>\u00falt<span class=\"_ _2\"></span>imo <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>produce <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>junio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2028. <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>pr\u00e9stamo <span class=\"_ _1\"></span>deveng<span class=\"_ _2\"></span>a un tipo <span class=\"_ _2\"></span>de inter\u00e9s de mercado variable <span class=\"_ _2\"></span>en funci\u00f3n del <span class=\"_ _2\"></span>EURIBOR. Adem<span class=\"_ _2\"></span>\u00e1s, conlleva asociados los mismos covenants financieros que los aplicados para el TLB. Con <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>16 <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>dici<span class=\"_ _2\"></span>embre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2025, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Socieda<span class=\"_ _0\"></span>d <span class=\"_ _5\"></span>Dominante <span class=\"_ _5\"></span>solicit\u00f3 <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>EBN <span class=\"_ _5\"></span>como <span class=\"_ _6\"></span>banco<span class=\"_ _2\"></span> agente de esta financiaci\u00f3n, los siguientes aspectos: i) <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>ratio <span class=\"_ _5\"></span>DFN/EBITDA <span class=\"_ _5\"></span>incluyese <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>caja <span class=\"_ _5\"></span>p<span class=\"_ _2\"></span>or <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>145 <span class=\"_ _9\"></span>millones <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>la Sociedad pe<span class=\"_ _0\"></span>rcibir\u00eda por la <span class=\"_ _0\"></span>venta de <span class=\"_ _0\"></span>Aspy Global Servic<span class=\"_ _0\"></span>es, S.A.U. y <span class=\"_ _0\"></span>sus filiales, menc<span class=\"_ _0\"></span>ionada en el <span class=\"_ _1e\"> </span>apartado  anter<span class=\"_ _0\"></span>ior,  siempre <span class=\"_ _24\"> </span>que  a  fecha <span class=\"_ _24\"> </span>de  cierre <span class=\"_ _1e\"> </span>se  pre<span class=\"_ _0\"></span>sentase  en <span class=\"_ _24\"> </span>l<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>  cuentas <span class=\"_ _24\"> </span>anu<span class=\"_ _2\"></span>ales consolidadas a dicho Grupo como actividades interrumpidas ii) la dispensa para el c\u00e1lculo de la ra<span class=\"_ _0\"></span>tio EBITDA proforma/Gastos financieros<span class=\"_ _2\"></span> iii) la <span class=\"_ _1\"></span>autorizaci\u00f3n <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>la ve<span class=\"_ _0\"></span>nta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Aspy <span class=\"_ _0\"></span>Global <span class=\"_ _0\"></span>Services, <span class=\"_ _0\"></span>S.A.U. <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>sus filiale<span class=\"_ _0\"></span>s, siempre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>los<span class=\"_ _2\"></span> fondos se destinen a la cancelaci\u00f3n de la financiaci\u00f3n del TLB. Dado <span class=\"_ _3\"></span>que, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>cumple <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>Covenants <span class=\"_ _1\"></span>estipulados <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>contr<span class=\"_ _2\"></span>ato <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>fi<span class=\"_ _2\"></span>nanciaci\u00f3n <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>cierre de 31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>tal <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>indica <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la nota<span class=\"_ _2\"></span> 25, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>aceptaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>solicitud de <span class=\"_ _8\"> </span>waiver <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>parte <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>entidades <span class=\"_ _4\"> </span>financieras <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>recibi\u00f3 <span class=\"_ _4\"> </span>con <span class=\"_ _24\"> </span>posterioridad <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>cierre <span class=\"_ _4\"> </span>del ejercicio, el <span class=\"_ _0\"></span>Grupo ha <span class=\"_ _0\"></span>presentado como c<span class=\"_ _0\"></span>orriente la totalidad <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>deuda con EBN, <span class=\"_ _0\"></span>si bien <span class=\"_ _0\"></span>est\u00e1 no ser\u00e1 exigible en 2026 y ser\u00e1 liquidada en funci\u00f3n de sus vencimientos originales. Durante <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>segundo <span class=\"_ _2\"></span>seme<span class=\"_ _2\"></span>stre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2024, <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>Dominante <span class=\"_ _2\"></span>suscribi\u00f3 <span class=\"_ _6\"></span>dos <span class=\"_ _2\"></span>nuevos <span class=\"_ _6\"></span>contratos de <span class=\"_ _2\"></span>financiaci\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rto <span class=\"_ _2\"></span>plazo <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _6\"></span>Finalbion <span class=\"_ _6\"></span>SV, <span class=\"_ _2\"></span>S.A. <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>agregado <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e 5,7 millones <span class=\"_ _2\"></span>de euros para <span class=\"_ _2\"></span>financiar necesidades p<span class=\"_ _2\"></span>untuales de tesorer\u00eda, <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>a amorti<span class=\"_ _2\"></span>zaci\u00f3n de los<span class=\"_ _2\"></span> cuales <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ealiza <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>cuotas <span class=\"_ _6\"></span>mensuales, <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>evengando <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>tipo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>inter\u00e9s <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>mercado. <span class=\"_ _2\"></span>Esto supuso la entrada de 5.288 <span class=\"_ _2\"></span>miles de euros <span class=\"_ _2\"></span>en el estado de flujos <span class=\"_ _2\"></span>de efectivo del ejercicio 2024. En el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>Dominante <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>suscrito <span class=\"_ _2\"></span>tres <span class=\"_ _2\"></span>nuevos <span class=\"_ _2\"></span>contratos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>financiaci\u00f3n a <span class=\"_ _2\"></span>corto <span class=\"_ _6\"></span>plazo <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _6\"></span>Finalbion <span class=\"_ _2\"></span>S<span class=\"_ _2\"></span>V, <span class=\"_ _2\"></span>S.A. <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>importe <span class=\"_ _2\"></span>agregado <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>7,8 <span class=\"_ _6\"></span>millones <span class=\"_ _6\"></span>de euros <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>mismas <span class=\"_ _1\"></span>caracter\u00edsticas <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _3\"></span>2024, <span class=\"_ _1\"></span>suponiendo <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>entrada <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>7.289<span class=\"_ _4b\"> </span>miles de euros en el estado de flujos de efectivo del ejercicio 2025. P\u00f3lizas de Cr\u00e9dito Al 31 <span class=\"_ _1\"></span>de diciembre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>tiene <span class=\"_ _1\"></span>p\u00f3lizas de <span class=\"_ _1\"></span>cr\u00e9dito c<span class=\"_ _0\"></span>oncedidas, que <span class=\"_ _1\"></span>devengan <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>tipo de <span class=\"_ _2\"></span>inter\u00e9s <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>mercado <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>tienen <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>l\u00edmite <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2.675 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>(4.400 <span class=\"_ _6\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span><span class=\"ls1f\">a </span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>dici<span class=\"_ _2\"></span>embre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2024<span class=\"_ _2\"></span>), <span class=\"_ _6\"></span>cuyo <span class=\"_ _5\"></span>importe <span class=\"_ _2\"></span>dispuest<span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>dich<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>f<span class=\"_ _2\"></span>echa <span class=\"_ _6\"></span>asciende <span class=\"_ _6\"></span>a<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>2.235 <span class=\"_ _6\"></span>miles <span class=\"_ _5\"></span>de euros (4.198 miles de euros a 31 de diciembre de 2024<span class=\"lsa\">).</span> Vencimiento de las deudas con Entidades de<span class=\"_ _0\"></span> Cr\u00e9dito a largo plazo El <span class=\"_ _5\"></span>detalle <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>vencimie<span class=\"_ _0\"></span>ntos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>deudas <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>entidades <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>cr\u00e9dito <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>largo <span class=\"_ _6\"></span>plazo <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>de diciembre de 2024 es el siguiente, en miles de euros: Vencimiento  31/12/2025 (Nominal) 202<span class=\"ls0\">7 </span>1.091 202<span class=\"ls0\">8 </span>650<span class=\"ls0\"> </span>202<span class=\"ls0\">9 </span>432<span class=\"ls0\"> </span>20<span class=\"ls7\">30<span class=\"ls0\"> </span></span>77<span class=\"ls0\"> </span>20<span class=\"ls0\">31 y siguientes </span>- Total<span class=\"ff4\"> </span>2.249 El detalle <span class=\"_ _0\"></span>de las deudas con <span class=\"_ _0\"></span>entidades de cr\u00e9<span class=\"_ _0\"></span>dito a largo <span class=\"_ _0\"></span>plazo al 31 <span class=\"_ _0\"></span>de diciembre de 2024 es el siguiente, en miles de euros: Vencimiento (Nominal) 31/12/2024 (Nominal) 2026 3.111 2027 2.786 2028 142.650 2029 432<span class=\"ls0\"> </span>2030 y siguientes 77<span class=\"ls0\"> </span>Total<span class=\"ff4\"> </span>149.056 Los <span class=\"_ _5\"></span>importes <span class=\"_ _5\"></span>indicados <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>cuadros <span class=\"_ _5\"></span>anteriores <span class=\"_ _5\"></span>corresponden <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>importes <span class=\"_ _5\"></span>nominales, <span class=\"_ _5\"></span>es decir, c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>salidas efectivas <span class=\"_ _1\"></span>de caja <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se producir\u00e1n <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>c<span class=\"_ _2\"></span>ada ve<span class=\"_ _0\"></span>ncimiento. Sin <span class=\"_ _1\"></span>embargo, no coinciden con la valoraci\u00f3n a coste amortizado de<span class=\"_ _0\"></span> cada uno de los pr\u00e9stamos.<span class=\"_ _2\"></span> Devoluci\u00f3n y amortizaci\u00f3n de pr\u00e9stamos con entidades de cr\u00e9dito Durante <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _4\"> </span>202<span class=\"_ _2\"></span>5, <span class=\"_ _4\"> </span>la <span class=\"_ _24\"> </span>sociedad <span class=\"_ _4\"> </span>ha <span class=\"_ _4\"> </span>realizado <span class=\"_ _4\"> </span>pagos <span class=\"_ _24\"> </span>a <span class=\"_ _4\"> </span>entidades <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>cr\u00e9dito <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>han<span class=\"_ _2\"></span> supuesto <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>salida <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ef<span class=\"_ _2\"></span>ectivo <span class=\"_ _3\"></span>por <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>11.59<span class=\"_ _2\"></span>5 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>(7.896 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _3\"></span>du<span class=\"_ _2\"></span>rante el ejercicio 2024).<span class=\"_ _4b\"> </span>Deuda financiera con terceros y partes vinculadas El detalle <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>deuda financiera <span class=\"_ _2\"></span>con terceros <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de diciembre <span class=\"_ _2\"></span>de 202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>es el <span class=\"_ _2\"></span>siguiente, en miles de euros: 31/12/2025 31/12/2024 Ministerio de Industria, Turismo y Negocio - 6 Ministerio de Sanidad 1.533 2.031 Ministerio de Ciencia e Innovaci\u00f3n 43<span class=\"ls0\"> </span>85<span class=\"ls0\"> </span>Ministerio de Econom\u00eda y Competitividad 17<span class=\"ls0\"> </span>8 Pr\u00e9stramo Gliomatherapy 181<span class=\"ls0\"> </span>278<span class=\"_ _4b\"> </span><div class=\"c wa0 h31 gs219\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Pr\u00e9stamo Predictgyn </div></div><div class=\"c wa1 h31 gs21a\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">1<span class=\"ls6\">20</span> </div></div><div class=\"c wa1 h31 gs21b\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">183<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h96 gs21c\"><div class=\"t m0 x8 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">Ministerio de Econom\u00eda y Competitividad </div></div><div class=\"c wa1 h96 gs21d\"><div class=\"t m0 x49 h24 y1ab ff2 fs6 fc0 sc0 ls6 ws0\">55<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h96 gs21e\"><div class=\"t m0 x49 h24 y1ab ff2 fs6 fc0 sc0 ls6 ws0\">83<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h31 gs21f\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Ministerio de Economia, Industria y Competitividad </div></div><div class=\"c wa1 h31 gs220\"><div class=\"t m0 x49 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">28<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h31 gs221\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">173<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h31 gs222\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Ministerio de Economia, Industria y Competitividad </div></div><div class=\"c wa1 h31 gs223\"><div class=\"t m0 x49 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">96<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h31 gs224\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">209<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h31 gs225\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Ministerio de Economia y Competitividad </div></div><div class=\"c wa1 h31 gs226\"><div class=\"t m0 x49 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">32<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h31 gs227\"><div class=\"t m0 x49 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">56<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h31 gs228\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Ministerio de Ciencia, Innovaci\u00f3n y Universidades </div></div><div class=\"c wa1 h31 gs229\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">356<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h31 gs22a\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">429<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h3b gs22b\"><div class=\"t m0 x8 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">Ministerio de Ciencia, Innovaci\u00f3n y Universidades </div></div><div class=\"c wa1 h3b gs22c\"><div class=\"t m0 x49 h24 y1ab ff2 fs6 fc0 sc0 ls6 ws0\">75<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h3b gs22d\"><div class=\"t m0 x49 h24 y1ab ff2 fs6 fc0 sc0 ls6 ws0\">89<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h31 gs22e\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Ministerio de Ciencia e Innovaci\u00f3n </div></div><div class=\"c wa1 h31 gs22f\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">12<span class=\"ls0\">0 </span></div></div><div class=\"c wa1 h31 gs230\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">127<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h31 gs231\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Ministerio de Ciencia e Innovaci\u00f3n </div></div><div class=\"c wa1 h31 gs232\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">1<span class=\"ls6\">82</span> </div></div><div class=\"c wa1 h31 gs233\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">190<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h31 gs234\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Ministerio de Ciencia e Innovaci\u00f3n </div></div><div class=\"c wa1 h31 gs235\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">3<span class=\"ls6\">85</span> </div></div><div class=\"c wa1 h31 gs236\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">403<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h3b gs237\"><div class=\"t m0 x8 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">Ministerio de Ciencia e Innovaci\u00f3n </div></div><div class=\"c wa1 h3b gs238\"><div class=\"t m0 x7 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">3<span class=\"ls6\">02</span> </div></div><div class=\"c wa1 h3b gs239\"><div class=\"t m0 x7 h24 y1ab ff2 fs6 fc0 sc0 ls6 ws0\">316<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h31 gs23a\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">CDTI Alarminas </div></div><div class=\"c wa1 h31 gs23b\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">314 </div></div><div class=\"c wa1 h31 gs23c\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">354<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h31 gs23d\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">CDTI COVIG </div></div><div class=\"c wa1 h31 gs23e\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">187<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h31 gs23f\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">214<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h31 gs240\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">CDTI Oncoprecise </div></div><div class=\"c wa1 h31 gs241\"><div class=\"t m0 x49 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">57<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h31 gs242\"><div class=\"t m0 x49 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">71<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h3b gs243\"><div class=\"t m0 x8 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">Radiosen </div></div><div class=\"c wa1 h3b gs244\"><div class=\"t m0 x7 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">2<span class=\"ls6\">31</span> </div></div><div class=\"c wa1 h3b gs245\"><div class=\"t m0 x7 h24 y1ab ff2 fs6 fc0 sc0 ls6 ws0\">220<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h31 gs246\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Ministerio de Ciencia, Innovaci\u00f3n y Universidades </div></div><div class=\"c wa1 h31 gs247\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">563<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h31 gs248\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">563<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h31 gs249\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Ministerio de Ciencia e Innovaci\u00f3n </div></div><div class=\"c wa1 h31 gs24a\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">100<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h31 gs24b\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">100<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h3c gs24c\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">CDTI Surveprost </div></div><div class=\"c wa1 h3c gs24d\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">2<span class=\"ls6\">06</span> </div></div><div class=\"c wa1 h3c gs24e\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">235<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h3b gs24f\"><div class=\"t m0 x8 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">Ministerio de Ciencia, Innovaci\u00f3n y Universidades </div></div><div class=\"c wa1 h3b gs250\"><div class=\"t m0 x7 h24 y1ab ff2 fs6 fc0 sc0 ls6 ws0\">358<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h3b gs251\"><div class=\"t m0 x96 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa0 h31 gs252\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">CDTI Daplia </div></div><div class=\"c wa1 h31 gs253\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">100<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h31 gs254\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">247<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h31 gs255\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Ministerio de Economia, Industria y Competitividad </div></div><div class=\"c wa1 h31 gs256\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">111<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h31 gs257\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">213<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h31 gs258\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">CDTI Bienzobas Salud Plataforma v2 </div></div><div class=\"c wa1 h31 gs259\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">12<span class=\"ls0\">6 </span></div></div><div class=\"c wa1 h31 gs25a\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">246<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h3b gs25b\"><div class=\"t m0 x8 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">CDTI Bienzobas 2023 </div></div><div class=\"c wa1 h3b gs25c\"><div class=\"t m0 x7 h24 y1ab ff2 fs6 fc0 sc0 ls6 ws0\">200<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h3b gs25d\"><div class=\"t m0 x7 h24 y1ab ff2 fs6 fc0 sc0 ls6 ws0\">200<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h31 gs25e\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">CDTI Bianzobas 2025 </div></div><div class=\"c wa1 h31 gs25f\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">300<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h31 gs260\"><div class=\"t m0 x96 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa0 h31 gs261\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Deuda por compra IMOR  </div></div><div class=\"c wa1 h31 gs262\"><div class=\"t m0 x96 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa1 h31 gs263\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">300<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h31 gs264\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Deuda por compra ICM Genetyca  </div></div><div class=\"c wa1 h31 gs265\"><div class=\"t m0 x96 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa1 h31 gs266\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">100<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h3b gs267\"><div class=\"t m0 x8 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">Deuda con partes vinculadas (Nota 18.1) </div></div><div class=\"c wa1 h3b gs268\"><div class=\"t m0 xd8 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">25.802 </div></div><div class=\"c wa1 h3b gs269\"><div class=\"t m0 xd8 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">10.672 </div></div><div class=\"c wa0 h31 gs26a\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Proveedores de inmovilizado </div></div><div class=\"c wa1 h31 gs26b\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">131<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h31 gs26c\"><div class=\"t m0 x49 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">94<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h31 gs26d\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Efectos a pagar </div></div><div class=\"c wa1 h31 gs26e\"><div class=\"t m0 xbe h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">5.604 </div></div><div class=\"c wa1 h31 gs26f\"><div class=\"t m0 xbe h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">4.301 </div></div><div class=\"c wa0 h31 gs270\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Deuda Conversia - Aspy </div></div><div class=\"c wa1 h31 gs271\"><div class=\"t m0 x96 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa1 h31 gs272\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">696<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h3b gs273\"><div class=\"t m0 x8 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">Otras deudas </div></div><div class=\"c wa1 h3b gs274\"><div class=\"t m0 x7 h24 y1ab ff2 fs6 fc0 sc0 ls6 ws0\">221<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h3b gs275\"><div class=\"t m0 x7 h24 y1ab ff2 fs6 fc0 sc0 ls6 ws0\">246<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h31 gs276\"><div class=\"t m0 x8 h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c wa1 h31 gs277\"><div class=\"t m0 xd8 h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">38.136 </div></div><div class=\"c wa1 h31 gs278\"><div class=\"t m0 xd8 h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">23.738 </div></div><div class=\"c w2 h0 gs279\"><div class=\"t m0 x7 h3 ye0 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y37a ff2 fs2 fc0 sc0 ls0 ws0\">Gran <span class=\"_ _5\"></span>parte <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>pr\u00e9stamos <span class=\"_ _9\"></span>concedidos <span class=\"_ _9\"></span>est\u00e1n <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>estinados <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>financiar <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>costes <span class=\"_ _9\"></span>incurridos <span class=\"_ _9\"></span>o </div><div class=\"t m0 x7 h3 y37b ff2 fs2 fc0 sc0 ls0 ws0\">pendientes de <span class=\"_ _0\"></span>incurrir por el <span class=\"_ _0\"></span>Grupo en el <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>esarrollo de sus <span class=\"_ _0\"></span>proyectos de I+D c<span class=\"_ _0\"></span>on un importe <span class=\"_ _0\"></span>de </div><div class=\"t m0 x7 h3 y37c ff2 fs2 fc0 sc0 ls0 ws0\">6.105 miles de euros a cierre del ejercicio 2025 (V\u00e9ase Nota 5). </div><div class=\"t m0 x7 h3 y37d ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y37e ff2 fs2 fc0 sc0 ls0 ws0\">A <span class=\"_ _5\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>2024, <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>deuda <span class=\"_ _9\"></span>financiera <span class=\"_ _5\"></span>con <span class=\"_ _9\"></span>terceros <span class=\"_ _5\"></span>y <span class=\"_ _9\"></span>partes <span class=\"_ _9\"></span>vinculadas <span class=\"_ _9\"></span>inclu<span class=\"ls16\">\u00eda</span> <span class=\"_ _5\"></span>un<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y37f ff2 fs2 fc0 sc0 ls0 ws0\">importe <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>pagar <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>300 <span class=\"_ _3\"></span><span class=\"ff9\">mi<span class=\"_ _2\"></span>les <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>euros <span class=\"_ _1\"></span>relativo <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>compra <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>sociedad <span class=\"_ _3\"></span>Institut <span class=\"_ _1\"></span>M\u00e8dic <span class=\"_ _3\"></span>d\u2019Onco<span class=\"ff2\">-<span class=\"_ _4b\"> </span></span></span></div><div class=\"t m0 x7 h3 y380 ff2 fs2 fc0 sc0 ls0 ws0\">Radioter\u00e0pia, <span class=\"_ _3\"></span>S.L. <span class=\"_ _1\"></span>(IMOR) <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _3\"></span>2019, <span class=\"_ _1\"></span>q<span class=\"_ _2\"></span>ue <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>paga <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>manera <span class=\"_ _1\"></span>aplazada <span class=\"_ _1\"></span>durante <span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>a\u00f1os, </div><div class=\"t m0 x7 h3 y381 ff2 fs2 fc0 sc0 ls0 ws0\">a <span class=\"_ _5\"></span>raz\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>300<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>euros <span class=\"_ _9\"></span>anuales, <span class=\"_ _9\"></span>as\u00ed <span class=\"_ _9\"></span>como <span class=\"_ _5\"></span>un <span class=\"_ _9\"></span>importe <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>p<span class=\"_ _2\"></span>agar <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>100 <span class=\"_ _5\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>euros </div><div class=\"t m0 x7 h3 y382 ff2 fs2 fc0 sc0 ls0 ws0\">derivado <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _8\"> </span>compra <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>50% <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>so<span class=\"_ _2\"></span>ciedad <span class=\"_ _8\"> </span>Genetyca-<span class=\"_ _2\"></span>ICM, <span class=\"_ _7\"> </span>S.A., <span class=\"_ _4\"> </span>cuyo <span class=\"_ _8\"> </span>pago <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>realiza </div><div class=\"t m0 x7 h3 y383 ff2 fs2 fc0 sc0 ls0 ws0\">durante tres ejercicios. Ambos importes han sido satisfechos durante el ejercicio 2025. </div><div class=\"t m0 x7 h3 y384 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y394 ff2 fs2 fc0 sc0 ls0 ws0\">A <span class=\"_ _5\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>2024, <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>deuda <span class=\"_ _9\"></span>financiera <span class=\"_ _5\"></span>con <span class=\"_ _9\"></span>terceros <span class=\"_ _5\"></span>y <span class=\"_ _9\"></span>partes <span class=\"_ _9\"></span>vinculadas <span class=\"_ _5\"></span>inclu<span class=\"_ _2\"></span><span class=\"ls16\">\u00eda</span> <span class=\"_ _5\"></span>un<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y395 ff2 fs2 fc0 sc0 ls0 ws0\">importe <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>pagar <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>Aspy <span class=\"_ _9\"></span>Global <span class=\"_ _7\"></span>Service, <span class=\"_ _5\"></span>S<span class=\"_ _2\"></span>.A.U. <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>adquisici\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Professional <span class=\"_ _9\"></span>Group </div><div class=\"t m0 x7 h3 y396 ff2 fs2 fc0 sc0 ls0 ws0\">Conversia, <span class=\"_ _9\"></span>S.L.U. <span class=\"_ _7\"> </span>con <span class=\"_ _9\"></span>fecha <span class=\"_ _7\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>julio <span class=\"_ _7\"> </span>de <span class=\"_ _7\"></span>2020 <span class=\"_ _9\"></span>a <span class=\"_ _7\"> </span>pagar <span class=\"_ _9\"></span>a <span class=\"_ _7\"></span>HFL<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>Management <span class=\"_ _7\"> </span>Information, </div><div class=\"t m0 x7 h3 y397 ff2 fs2 fc0 sc0 ls0 ws0\">S.L.U., <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>cual <span class=\"_ _2\"></span>ten\u00eda <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>encimiento <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>1.000 <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>2025<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>(habi\u00e9ndo<span class=\"ls14\">se</span> <span class=\"_ _2\"></span>pactado <span class=\"_ _6\"></span>en </div><div class=\"t m0 x7 h3 y398 ff2 fs2 fc0 sc0 ls0 ws0\">2023 la <span class=\"_ _1\"></span>reducci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>este<span class=\"_ _2\"></span> importe<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en 303 <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros) y <span class=\"_ _1\"></span>estando la <span class=\"_ _1\"></span>deuda registrada <span class=\"_ _1\"></span>al cierre </div><div class=\"t m0 x7 h3 y399 ff2 fs2 fc0 sc0 ls0 ws0\">de 2024 por su valor actual por importe de 696 miles de euros. El Grupo ha liquidado la deuda </div><div class=\"t m0 x7 h3 y39a ff2 fs2 fc0 sc0 ls0 ws0\">a pagar con HFL en el ejercicio 2025 v\u00eda efectivo.  </div><div class=\"t m0 x7 h3 y39b ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y39c ff2 fs2 fc0 sc0 ls0 ws0\">El detalle de los vencimientos correspondientes a la deuda financiera con terceros y partes </div><div class=\"t m0 x7 h3 y39d ff2 fs2 fc0 sc0 ls0 ws0\">vinculadas a largo plazo al 31 de diciembre de 2025 es el siguiente, en miles de euros </div><div class=\"t m0 x7 h3 y39e ff2 fs2 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w85 haa gs27a\"><div class=\"t m0 x10 h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">Vencimiento (Nominal) </div></div><div class=\"c w86 haa gs27b\"><div class=\"t m0 xbe h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">31/12/2025 </div></div><div class=\"c w85 h31 gs27c\"><div class=\"t m0 x49 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">202<span class=\"ls0\">7 </span></div></div><div class=\"c w86 h31 gs27d\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">6.409 </div></div><div class=\"c w85 h3c gs27e\"><div class=\"t m0 x49 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">202<span class=\"ls0\">8 </span></div></div><div class=\"c w86 h3c gs27f\"><div class=\"t m0 x7 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">1.167 </div></div><div class=\"c w85 h31 gs280\"><div class=\"t m0 x49 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">202<span class=\"ls0\">9 </span></div></div><div class=\"c w86 h31 gs281\"><div class=\"t m0 xb5 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">789<span class=\"_ _4b\"> </span><span class=\"ls0\"> </span></div></div>20<span class=\"ls7\">30<span class=\"ls0\"> </span></span>600<span class=\"ls0\"> </span>20<span class=\"ls0\">31 y siguientes </span>1.575 Total<span class=\"ff4\"> </span>10.5<span class=\"ls7\">40</span> El <span class=\"_ _9\"></span>detalle <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>vencimientos <span class=\"_ _7\"> </span>correspondientes <span class=\"_ _7\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _7\"> </span>deuda <span class=\"_ _7\"> </span>financiera <span class=\"_ _7\"> </span>con <span class=\"_ _7\"> </span>terceros <span class=\"_ _7\"></span>y <span class=\"_ _9\"></span>p<span class=\"_ _2\"></span>artes vinculadas a largo plazo al 31 de diciembre de 2024 es el siguiente, en miles de euros: Vencimiento (Nominal) 31/12/2024 2026 1.584 2027 6.641 2028 1.074 2029 796<span class=\"ls0\"> </span>2030 y siguientes 1.547 Total<span class=\"ff4\"> </span>11.642 Los <span class=\"_ _5\"></span>importes <span class=\"_ _5\"></span>indicados <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>cuadros <span class=\"_ _5\"></span>anteriores <span class=\"_ _5\"></span>corresponden <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>importes <span class=\"_ _5\"></span>nominales, <span class=\"_ _5\"></span>es decir, c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>salidas efectivas <span class=\"_ _1\"></span>de caja <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se producir\u00e1n <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>c<span class=\"_ _2\"></span>ada ve<span class=\"_ _0\"></span>ncimiento. Sin <span class=\"_ _1\"></span>embargo, no coinciden con la valoraci\u00f3n a coste amortizado de<span class=\"_ _0\"></span> cada uno de los pr\u00e9stamos.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-559": {
   "value": "Obligaciones y otros valores negociables Programa de Bonos MARF:  Con <span class=\"_ _5\"></span>fecha <span class=\"_ _6\"></span>27 <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>julio <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>2020<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>registr\u00f3 <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Mercado <span class=\"_ _5\"></span>Alterna<span class=\"_ _0\"></span>tivo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Renta <span class=\"_ _5\"></span>F<span class=\"_ _0\"></span>ija <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>B<span class=\"_ _2\"></span>ME (MARF), por parte de la sociedad del grupo Atrys Health Internacional, S.A.U., un nuevo  programa de bonos por un importe m\u00e1ximo de 50 millones de euros. Con <span class=\"_ _5\"></span>fecha<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>5 <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>enero <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2024 <span class=\"_ _5\"></span><span class=\"ls14\">se</span> <span class=\"_ _6\"></span>procedi\u00f3 <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>amo<span class=\"_ _2\"></span>rtizar <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>manera <span class=\"_ _5\"></span>anticipada <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>programa <span class=\"_ _5\"></span>de bonos <span class=\"_ _23\"> </span>MARF, <span class=\"_ _20\"> </span>cuyo <span class=\"_ _23\"> </span>saldo <span class=\"_ _23\"> </span>nominal <span class=\"_ _23\"> </span>vivo <span class=\"_ _20\"> </span>en <span class=\"_ _23\"> </span>circulaci\u00f3n <span class=\"_ _20\"> </span>era <span class=\"_ _23\"> </span>de <span class=\"_ _20\"> </span>25 <span class=\"_ _23\"> </span>millones <span class=\"_ _23\"> </span>de <span class=\"_ _20\"> </span>euros, correspondiente  a<span class=\"_ _0\"></span>  250 <span class=\"_ _1e\"> </span>bonos.  Este <span class=\"_ _1e\"> </span>hecho  no  comport\u00f3 <span class=\"_ _24\"> </span>el  devengo  de <span class=\"_ _24\"> </span>ninguna  prima  de amortizaci\u00f3n <span class=\"_ _5\"></span>anticipada <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>conformidad <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>las <span class=\"_ _9\"></span>condiciones <span class=\"_ _5\"></span>estipuladas.<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>Este <span class=\"_ _5\"></span>hecho <span class=\"_ _5\"></span>supuso una <span class=\"_ _6\"></span>salida <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>24 <span class=\"_ _6\"></span>millones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>estado <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ejercicio 2024. Obligaciones Convertibles -2020 Con <span class=\"_ _9\"></span>fecha <span class=\"_ _5\"></span>17 <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>noviembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2020, <span class=\"_ _9\"></span>la <span class=\"_ _5\"></span>Junta <span class=\"_ _9\"></span>General <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>Accionistas <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>Atrys <span class=\"_ _9\"></span>Health <span class=\"_ _9\"></span>S.A. acord\u00f3 <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>convertibles <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>acciones <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>nueva <span class=\"_ _6\"></span>emisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>Sociedad<span class=\"_ _2\"></span> Dominante <span class=\"_ _1\"></span>en una <span class=\"_ _1\"></span>\u00fanica disposici\u00f3n <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>m\u00e1xi<span class=\"_ _2\"></span>mo <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>100 <span class=\"_ _0\"></span>obligaciones, c<span class=\"_ _0\"></span>on <span class=\"_ _1\"></span>un valor <span class=\"_ _1\"></span>nominal de <span class=\"_ _5\"></span>100 <span class=\"_ _6\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>ellas <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>importe <span class=\"_ _6\"></span>total <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>10,0 <span class=\"_ _6\"></span>millones <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>euros, <span class=\"_ _5\"></span>con exclusi\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>derecho <span class=\"_ _9\"></span>preferente <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>suscripci\u00f3n. <span class=\"_ _7\"></span>Del <span class=\"_ _5\"></span>total <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>10.000.000 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>emitidos, tomaron posici\u00f3n ciertas partes vinculadas, tal y como se explica en la nota 18. Las <span class=\"_ _1e\"> </span>obligaciones <span class=\"_ _24\"> </span>convertibles  devengan <span class=\"_ _24\"> </span>un  inter\u00e9s <span class=\"_ _24\"> </span>del  3% <span class=\"_ _24\"> </span>anual  pa<span class=\"_ _0\"></span>gadero <span class=\"_ _1e\"> </span>por <span class=\"_ _1e\"> </span>trimestres vencidos <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>un<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>ti<span class=\"_ _2\"></span>po <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>inte<span class=\"_ _2\"></span>r\u00e9s <span class=\"_ _3\"></span>adi<span class=\"_ _2\"></span>cional <span class=\"_ _3\"></span>P<span class=\"_ _2\"></span>IK <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>2,70<span class=\"_ _2\"></span>% <span class=\"_ _3\"></span>anual <span class=\"_ _1\"></span>capitalizable <span class=\"_ _1\"></span>dur<span class=\"_ _2\"></span>ante <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>rimeros a\u00f1os desde <span class=\"_ _2\"></span>a fecha <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>suscripci\u00f3n de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>obligaciones, no <span class=\"_ _2\"></span>a\u00f1adi\u00e9ndose su<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>devengo al <span class=\"_ _2\"></span>principal de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>obligaciones <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>convertir <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>partir <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>cuarto <span class=\"_ _1\"></span>a\u00f1o. <span class=\"_ _1\"></span>El ve<span class=\"_ _0\"></span>ncimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la emisi\u00f3n <span class=\"_ _3\"></span>tendr\u00e1 <span class=\"_ _1\"></span>lugar<span class=\"_ _2\"></span> en <span class=\"_ _1\"></span>el sexto <span class=\"_ _1\"></span>aniversario <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de emisi\u00f3n, <span class=\"_ _1\"></span>debi\u00e9ndose <span class=\"_ _1\"></span>amortizar a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>tal fecha <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>obligaciones que no se hubieran convertido.  La <span class=\"_ _2\"></span>conv<span class=\"_ _2\"></span>ersi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>ser\u00e1 <span class=\"_ _6\"></span>voluntaria <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>precio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>conversi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>6 <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>po<span class=\"_ _2\"></span>r acci\u00f3n, <span class=\"_ _6\"></span>pudi\u00e9ndose <span class=\"_ _6\"></span>solici<span class=\"_ _2\"></span>tar <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>vez <span class=\"_ _6\"></span>tr<span class=\"_ _2\"></span>anscurridos <span class=\"_ _6\"></span>18 <span class=\"_ _6\"></span>meses <span class=\"_ _6\"></span>desd<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>suscrip<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _6\"></span>de estas y <span class=\"_ _2\"></span>hasta <span class=\"_ _2\"></span>el cuarto <span class=\"_ _2\"></span>aniversarios desde <span class=\"_ _2\"></span>la suscri<span class=\"_ _2\"></span>pci\u00f3n. <span class=\"_ _2\"></span>Durante el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>prorrog\u00f3 el periodo de conversi\u00f3n hasta la fecha de vencimiento de las obligaciones. El C<span class=\"_ _2\"></span>onsejo de <span class=\"_ _2\"></span>Administraci\u00f3n <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>Dominante <span class=\"_ _2\"></span>consider\u00f3 dichas <span class=\"_ _2\"></span>obligaciones <span class=\"_ _2\"></span>como un <span class=\"_ _5\"></span>instrumento <span class=\"_ _5\"></span>financiero <span class=\"_ _5\"></span>compuesto, <span class=\"_ _9\"></span>por <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>que, <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>total <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>obligaciones <span class=\"_ _5\"></span>asumidas, <span class=\"_ _9\"></span>un importe de 176 miles de euros se consider\u00f3 como Otros Instrumentos de Patrimonio. Asimismo, <span class=\"_ _1c\"> </span>un <span class=\"_ _1c\"> </span>importe <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>9.824 <span class=\"_ _1c\"> </span>miles <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>euros <span class=\"_ _1c\"> </span>se <span class=\"_ _1c\"> </span>registr\u00f3 <span class=\"_ _1c\"> </span>como <span class=\"_ _1c\"> </span>deuda <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"> </span>largo <span class=\"_ _1c\"> </span>plazo. Adicionalmente los gastos incurridos ligados a la emisi\u00f3n de obligaciones se han re<span class=\"_ _0\"></span>gistrado en la <span class=\"_ _4\"> </span>misma <span class=\"_ _24\"> </span>proporci\u00f3n <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>la <span class=\"_ _4\"> </span>partida <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>Otros <span class=\"_ _24\"> </span>Pasivos <span class=\"_ _24\"> </span>Financieros <span class=\"_ _4\"> </span>y <span class=\"_ _24\"> </span>Otros <span class=\"_ _24\"> </span>instrum<span class=\"_ _2\"></span>entos <span class=\"_ _24\"> </span>de patrimonio neto. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>registrado <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>Otros <span class=\"_ _2\"></span>instrumentos de <span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>trimonio <span class=\"_ _2\"></span>neto a <span class=\"_ _2\"></span>31 de diciembre <span class=\"_ _2\"></span>de 2025 <span class=\"_ _2\"></span>asciende <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>141 <span class=\"_ _2\"></span>miles de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>(137 <span class=\"_ _2\"></span>miles de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>a 31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre de 2024 (Nota 11.5<span class=\"lsa\">).</span> En <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2022, <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>vez <span class=\"_ _2\"></span>transcurridos 18 <span class=\"_ _6\"></span>meses <span class=\"_ _2\"></span>desde <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>suscripci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>obligaciones, se <span class=\"_ _2\"></span>realiz\u00f3 <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>aumento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>capital <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>conversi\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>30 <span class=\"_ _2\"></span>obligaciones <span class=\"_ _2\"></span>convertibles <span class=\"_ _2\"></span>cuyo valor <span class=\"_ _24\"> </span>nominal  a<span class=\"_ _0\"></span>scend\u00eda <span class=\"_ _24\"> </span>a <span class=\"_ _1e\"> </span>3.000 <span class=\"_ _24\"> </span>mi<span class=\"_ _2\"></span>les <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>euros, <span class=\"_ _24\"> </span>im<span class=\"_ _2\"></span>porte <span class=\"_ _24\"> </span>al <span class=\"_ _1e\"> </span>que <span class=\"_ _24\"> </span>se  a\u00f1adi\u00f3 <span class=\"_ _1e\"> </span>el <span class=\"_ _24\"> </span>inter\u00e9s <span class=\"_ _1e\"> </span>PIK convertible <span class=\"_ _5\"></span>asociado <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>dichas <span class=\"_ _6\"></span>obli<span class=\"_ _2\"></span>gaciones <span class=\"_ _5\"></span>hasta <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>fec<span class=\"_ _0\"></span>ha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>conversi\u00f3n, <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>ascend<span class=\"ls16\">\u00eda</span> <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>126 miles de euros. Estas <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _5\"></span>sujetas <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>mismas <span class=\"_ _6\"></span>ratios <span class=\"_ _6\"></span>financieras <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>correspondientes <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>a deuda sindicada con el TLB.  Con <span class=\"_ _1\"></span>fecha 12 <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _1\"></span>de 2025, <span class=\"_ _1\"></span>el sindica<span class=\"_ _0\"></span>to <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e bonistas <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>concedido una <span class=\"_ _1\"></span>dispensa <span class=\"_ _0\"></span>puntual para <span class=\"_ _7\"></span>la <span class=\"_ _7\"> </span>determinaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>la <span class=\"_ _8\"> </span>ratio <span class=\"_ _7\"> </span>Deuda <span class=\"_ _8\"> </span>Financiera <span class=\"_ _7\"> </span>Net<span class=\"_ _2\"></span>a <span class=\"_ _7\"> </span>/ <span class=\"_ _8\"> </span>EBITDA <span class=\"_ _7\"></span>del <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _7\"></span>2025, <span class=\"_ _7\"> </span>no<span class=\"_ _2\"></span> incluyendo <span class=\"_ _6\"></span>esta <span class=\"_ _2\"></span>dispensa <span class=\"_ _6\"></span>ning\u00fan <span class=\"_ _6\"></span>aspecto <span class=\"_ _6\"></span>espec\u00edfico <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>respecta <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>ratio <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>Cobertura del Servicio <span class=\"_ _0\"></span>de la Deuda. El <span class=\"_ _0\"></span>Grupo ha estimado <span class=\"_ _0\"></span>que no cumple <span class=\"_ _0\"></span>con esta \u00faltima <span class=\"_ _0\"></span>ratio a fecha <span class=\"_ _0\"></span>de cierre de 2025. Tomando <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>consideraci\u00f3n <span class=\"_ _3\"></span>esta <span class=\"_ _1\"></span>situa<span class=\"_ _2\"></span>ci\u00f3n, <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _3\"></span>no <span class=\"_ _1\"></span>cumple<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>atio <span class=\"_ _3\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>C<span class=\"_ _2\"></span>obertura <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>D<span class=\"_ _2\"></span>euda al 31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>por tanto <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>totalidad <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>deuda <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>presentado <span class=\"_ _2\"></span>como pasivo<span class=\"_ _2\"></span> corriente. <span class=\"_ _1\"></span>Al respecto, <span class=\"_ _1\"></span>est<span class=\"_ _2\"></span>a de<span class=\"_ _0\"></span>uda <span class=\"_ _0\"></span>ten\u00eda <span class=\"_ _1\"></span>igualmente vencimiento a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>corto plazo <span class=\"_ _1\"></span>al vence<span class=\"_ _0\"></span>r el <span class=\"_ _1\"></span>17 de noviembre de 2026 Obligaciones Convertibles -2023 y 2024 Con <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>27 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2023, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>C<span class=\"_ _2\"></span>onsejo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Administraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>Dominante (al <span class=\"_ _5\"></span>amparo <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>Junta <span class=\"_ _9\"></span>General <span class=\"_ _9\"></span>Extraordinaria <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>Accionistas <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>21 <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2023)<span class=\"_ _2\"></span> acord\u00f3 <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>con<span class=\"_ _2\"></span>vertibles <span class=\"_ _6\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _6\"></span>acciones <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>nueva <span class=\"_ _6\"></span>emisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>Sociedad Dominante <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>una <span class=\"_ _2\"></span>\u00fanic<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>dispo<span class=\"_ _2\"></span>sici\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>133 <span class=\"_ _6\"></span>obligaciones, <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span>minal <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>100 <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>les de <span class=\"_ _6\"></span>euros <span class=\"_ _5\"></span>cada <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>ellas <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>importe <span class=\"_ _5\"></span>total <span class=\"_ _6\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>13,3 <span class=\"_ _5\"></span>millones <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>euros, <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>exclusi\u00f3n <span class=\"_ _5\"></span>del derecho <span class=\"_ _1\"></span>preferente <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>sus<span class=\"_ _2\"></span>cripci\u00f3n. <span class=\"_ _1\"></span>Del total <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>13.<span class=\"_ _2\"></span>300.000 <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _0\"></span>emitidos, tomaron <span class=\"_ _1\"></span>posici\u00f3n ciertas partes vinculadas, tal y como se explica<span class=\"_ _0\"></span> en la nota 18. Ad<span class=\"ls0\">icionalmente, <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>f<span class=\"_ _2\"></span>echa <span class=\"_ _2\"></span>7 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>mayo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2024, <span class=\"_ _6\"></span>el <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>Sociedad </span>Dominante <span class=\"_ _2\"></span>(al <span class=\"_ _6\"></span>amparo <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>Junta <span class=\"_ _6\"></span>General <span class=\"_ _2\"></span>Extraordinaria <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>ccionistas <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>21 <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>diciembre de <span class=\"_ _6\"></span>2023) <span class=\"_ _5\"></span>acord\u00f3 <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>obligaciones <span class=\"_ _6\"></span>convertibles <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>acciones <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>nueva <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>la<span class=\"_ _2\"></span> Sociedad <span class=\"_ _6\"></span>Dominante <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>\u00fanica <span class=\"_ _5\"></span>disposici\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>117 <span class=\"_ _6\"></span>obligaciones, <span class=\"_ _6\"></span>con <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>nominal <span class=\"_ _5\"></span>de 100 <span class=\"_ _7\"> </span>miles <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>euros <span class=\"_ _7\"> </span>cada <span class=\"_ _8\"> </span>una <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>ellas <span class=\"_ _7\"> </span>por<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>un <span class=\"_ _8\"> </span>importe <span class=\"_ _8\"> </span>total <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>11,7 <span class=\"_ _7\"> </span>mi<span class=\"_ _2\"></span>llones <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>euros, <span class=\"_ _4\"> </span>con exclusi\u00f3n del derecho preferente de<span class=\"_ _0\"></span> suscripci\u00f3n. <span class=\"_ _2\"></span> Estas <span class=\"_ _5\"></span>emisiones <span class=\"_ _5\"></span>supusieron <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>entrada <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>efectivo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>4.781 <span class=\"_ _5\"></span>mi<span class=\"_ _2\"></span>les <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>estado <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>e flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>efe<span class=\"_ _2\"></span>ctivo <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>comisiones <span class=\"_ _0\"></span>asociadas. <span class=\"_ _1\"></span>Adem\u00e1s, <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>diciembre de <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>encuentran <span class=\"_ _5\"></span>registrados <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>dep\u00f3sito <span class=\"_ _9\"></span>a <span class=\"_ _5\"></span>corto <span class=\"_ _5\"></span>plazo <span class=\"_ _9\"></span>2.093 <span class=\"_ _5\"></span>m<span class=\"_ _2\"></span>iles <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _5\"></span>(6.217 miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>2024) <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>Andorra <span class=\"_ _6\"></span>Banc <span class=\"_ _2\"></span>Agricol <span class=\"_ _6\"></span>Reig, <span class=\"_ _6\"></span>S.A. <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>act\u00faan<span class=\"_ _4b\"> </span>como <span class=\"_ _0\"></span>prenda <span class=\"_ _1\"></span>de dep\u00f3sito de<span class=\"_ _0\"></span> la <span class=\"_ _1\"></span>segunda e<span class=\"_ _0\"></span>misi\u00f3n de<span class=\"_ _0\"></span> obliga<span class=\"_ _0\"></span>ciones <span class=\"_ _0\"></span>convertibles <span class=\"_ _0\"></span>(ver <span class=\"_ _1\"></span>nota 8) <span class=\"_ _1\"></span>y que son <span class=\"_ _8\"> </span>liberados <span class=\"_ _8\"> </span>trimestralmente. <span class=\"_ _7\"> </span>La <span class=\"_ _8\"> </span>liberaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>dicho <span class=\"_ _8\"> </span>dep\u00f3sito <span class=\"_ _4\"> </span>ha <span class=\"_ _7\"> </span>supuesta <span class=\"_ _8\"> </span>una <span class=\"_ _8\"> </span>entrada <span class=\"_ _8\"> </span>de efectivo de 4.124 miles de euros en el estado de<span class=\"_ _0\"></span> flujos de efectivo del <span class=\"_ _2\"></span>ejercicio 2025. Todas <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>obligaciones <span class=\"_ _1\"></span>convertibles <span class=\"_ _1\"></span>devengan <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>in<span class=\"_ _2\"></span>ter\u00e9s <span class=\"_ _3\"></span>P<span class=\"_ _2\"></span>IK <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>9,5% <span class=\"_ _1\"></span>anual <span class=\"_ _1\"></span>capitalizable <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>esde la <span class=\"_ _1\"></span>fecha de <span class=\"_ _1\"></span>suscripci\u00f3n. <span class=\"_ _0\"></span>El ve<span class=\"_ _0\"></span>ncimiento <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>emisi\u00f3n <span class=\"_ _0\"></span>tendr\u00e1 <span class=\"_ _1\"></span>lugar cuando <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>cumplan <span class=\"_ _1\"></span>78 meses desde <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>suscripci\u00f3n, <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>ejercitase <span class=\"_ _5\"></span>antes <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>opci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>conversi\u00f3n <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>tuviese lugar un supuesto de conversi\u00f3n obligatoria. La conversi\u00f3n de las obligaciones podr\u00e1 ser voluntaria a partir de los 6 meses desde la fecha de suscripci\u00f3n y hasta que se cumplan 72 meses desde dicha<span class=\"_ _0\"></span> fecha, a un precio de conversi\u00f3n de 7 euros por acci\u00f3n o podr\u00e1 ser obligatoria en el caso de que el ratio Deuda Financiera/EBITDA Pro-Forma Ajustado sea superior a 6,5 veces, siendo el precio de conversi\u00f3n al menor de: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">7 euros por acci\u00f3n  </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">el menor entre el precio medio ponderado por acci\u00f3n ordinaria durante 100 o 30 d\u00edas </span></span>de negociaci\u00f3n consecutivos, con un descuento del 10%, o que no exceda del 20%, siempre que sea justificado por el \u00f3rgano de administraci\u00f3n. El C<span class=\"_ _2\"></span>onsejo de <span class=\"_ _2\"></span>Administraci\u00f3n <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>Dominante <span class=\"_ _6\"></span>consider\u00f3 dichas <span class=\"_ _2\"></span>obligaciones como<span class=\"_ _2\"></span> un instrume<span class=\"_ _0\"></span>nto fina<span class=\"_ _0\"></span>nciero h\u00edbrido <span class=\"_ _1\"></span>debido, entre otras <span class=\"_ _1\"></span>consideraciones, a <span class=\"_ _0\"></span>que la <span class=\"_ _1\"></span>emisi\u00f3n incluye un <span class=\"_ _7\"> </span>mecanismo <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>ajuste <span class=\"_ _8\"> </span>del <span class=\"_ _7\"> </span>precio <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _8\"> </span>en <span class=\"_ _7\"> </span>el <span class=\"_ _8\"> </span>supuesto <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"> </span>que <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>emitan <span class=\"_ _7\"> </span>nuevas<span class=\"_ _2\"></span> acciones <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>su <span class=\"_ _1\"></span>valor <span class=\"_ _0\"></span>razonable <span class=\"_ _1\"></span>y \u00e9<span class=\"_ _0\"></span>ste <span class=\"_ _1\"></span>hubiera c<span class=\"_ _0\"></span>a\u00eddo <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>debajo <span class=\"_ _0\"></span>del <span class=\"_ _1\"></span>precio <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>conversi\u00f3n, <span class=\"_ _1\"></span>lo que provoca <span class=\"_ _1\"></span>el incumplimiento de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>regla <span class=\"_ _1\"></span>fijo por <span class=\"_ _0\"></span>fijo, <span class=\"_ _1\"></span>y obliga <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>clasificar <span class=\"_ _1\"></span>la opci\u00f3n <span class=\"_ _1\"></span>de conversi\u00f3n del <span class=\"_ _1\"></span>bonista como <span class=\"_ _1\"></span>un <span class=\"_ _0\"></span>derivado <span class=\"_ _1\"></span>impl\u00edcito. De<span class=\"_ _0\"></span>bido <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>opci\u00f3n de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>conversi\u00f3n voluntaria <span class=\"_ _1\"></span>puede ser ejercita<span class=\"_ _0\"></span>da por <span class=\"_ _0\"></span>los bonistas <span class=\"_ _0\"></span>a partir <span class=\"_ _1\"></span>de los seis me<span class=\"_ _0\"></span>ses desde<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>fecha de<span class=\"_ _0\"></span> emisi\u00f3n de <span class=\"_ _0\"></span>los bonos, y <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>dicha <span class=\"_ _2\"></span>opci\u00f3n <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>puede <span class=\"_ _2\"></span>ser <span class=\"_ _2\"></span>ignorada <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>cumplir <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>definici\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>instrumento <span class=\"_ _6\"></span>de patrimonio propio del emisor, los bonos se presentan como pasivo corriente. Estas <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _5\"></span>sujetas <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>mismas <span class=\"_ _6\"></span>ratios <span class=\"_ _6\"></span>financieras <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>correspondientes <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>a deuda sindicada con el TLB.  Con <span class=\"_ _1\"></span>fecha 12 <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _1\"></span>de 2025, <span class=\"_ _1\"></span>el sindica<span class=\"_ _0\"></span>to <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e bonistas <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>concedido una <span class=\"_ _1\"></span>dispensa <span class=\"_ _0\"></span>puntual y extraordinaria <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>c\u00e1lculo y <span class=\"_ _2\"></span>cumplimiento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Ratio <span class=\"_ _2\"></span>Deuda <span class=\"_ _2\"></span>Financiera <span class=\"_ _2\"></span>Neta / <span class=\"_ _2\"></span>EBITDA y <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>R<span class=\"_ _2\"></span>atio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Cobertura <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Servicio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Deuda, <span class=\"_ _6\"></span>modificando <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>niveles <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>c\u00e1lculos <span class=\"_ _6\"></span>para 2025,  a  los  efectos  de  que  el  incumplimiento  de  los  mismos  en  los  nivele<span class=\"_ _0\"></span>s  estipulados originalmente <span class=\"_ _7\"></span>para <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>ej<span class=\"_ _2\"></span>ercicio <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>2025 <span class=\"_ _8\"> </span>no <span class=\"_ _7\"> </span>suponga <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>Supuesto <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>incumplimiento <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>los t\u00e9rminos y condiciones acordadas, as\u00ed como el vencimiento anticipado.  El Grupo cumple con las ratios financieros a fecha de c<span class=\"_ _0\"></span>ierre de 2025. El detalle de este ep\u00edgrafe al 31 de diciembre de 2025 es el siguiente, en miles de euros: Largo Plazo Corto Plazo Total Emisi\u00f3n de obligaciones - 32.000 32.000 Inter\u00e9s PIK convertible - 5.410 5.410 Coste amortizado  - (3<span class=\"ls7\">71<span class=\"ls0\">) </span></span>(371) Otros instrumentos de patrimonio - (141) (141) - 36.898 36.898 El detalle de este ep\u00edgrafe al 31 de diciembre de<span class=\"_ _0\"></span> 2024 es el siguiente, en miles de euros:<span class=\"_ _2\"></span> Largo Plazo Corto Plazo Total Emisi\u00f3n de obligaciones 7.000 25.000 32.000 Inter\u00e9s PIK convertible 797<span class=\"ls0\"> </span>2.002 2.799 Coste amortizado  (35) (434) (469) Otros instrumentos de patrimonio (137) - (137) 7.625 26.568 34.193 Acreedores comerciales y otras cuentas a pagar Su detalle a 31 de diciembre de 2025 y a 31 de diciembre de 2024 es el siguiente: Saldo a 31/12/2025 Saldo a 31/12/2024 Largo Plazo Corto Plazo Largo Plazo Corto Plazo Proveedores - 22.300 - 20.828 Acreedores varios - 4.153 - 4.456 Anticipos de clientes - 60<span class=\"ls0\"> </span>- 76<span class=\"ls0\"> </span>Total  - 26<span class=\"ls0\">.513 </span>- 25.360<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-520": {
   "value": "Obligaciones y otros valores negociables Programa de Bonos MARF:  Con <span class=\"_ _5\"></span>fecha <span class=\"_ _6\"></span>27 <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>julio <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>2020<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>registr\u00f3 <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Mercado <span class=\"_ _5\"></span>Alterna<span class=\"_ _0\"></span>tivo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Renta <span class=\"_ _5\"></span>F<span class=\"_ _0\"></span>ija <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>B<span class=\"_ _2\"></span>ME (MARF), por parte de la sociedad del grupo Atrys Health Internacional, S.A.U., un nuevo  programa de bonos por un importe m\u00e1ximo de 50 millones de euros. Con <span class=\"_ _5\"></span>fecha<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>5 <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>enero <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2024 <span class=\"_ _5\"></span><span class=\"ls14\">se</span> <span class=\"_ _6\"></span>procedi\u00f3 <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>amo<span class=\"_ _2\"></span>rtizar <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>manera <span class=\"_ _5\"></span>anticipada <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>programa <span class=\"_ _5\"></span>de bonos <span class=\"_ _23\"> </span>MARF, <span class=\"_ _20\"> </span>cuyo <span class=\"_ _23\"> </span>saldo <span class=\"_ _23\"> </span>nominal <span class=\"_ _23\"> </span>vivo <span class=\"_ _20\"> </span>en <span class=\"_ _23\"> </span>circulaci\u00f3n <span class=\"_ _20\"> </span>era <span class=\"_ _23\"> </span>de <span class=\"_ _20\"> </span>25 <span class=\"_ _23\"> </span>millones <span class=\"_ _23\"> </span>de <span class=\"_ _20\"> </span>euros, correspondiente  a<span class=\"_ _0\"></span>  250 <span class=\"_ _1e\"> </span>bonos.  Este <span class=\"_ _1e\"> </span>hecho  no  comport\u00f3 <span class=\"_ _24\"> </span>el  devengo  de <span class=\"_ _24\"> </span>ninguna  prima  de amortizaci\u00f3n <span class=\"_ _5\"></span>anticipada <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>conformidad <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>las <span class=\"_ _9\"></span>condiciones <span class=\"_ _5\"></span>estipuladas.<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>Este <span class=\"_ _5\"></span>hecho <span class=\"_ _5\"></span>supuso una <span class=\"_ _6\"></span>salida <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>24 <span class=\"_ _6\"></span>millones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>estado <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ejercicio 2024. Obligaciones Convertibles -2020 Con <span class=\"_ _9\"></span>fecha <span class=\"_ _5\"></span>17 <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>noviembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2020, <span class=\"_ _9\"></span>la <span class=\"_ _5\"></span>Junta <span class=\"_ _9\"></span>General <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>Accionistas <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>Atrys <span class=\"_ _9\"></span>Health <span class=\"_ _9\"></span>S.A. acord\u00f3 <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>convertibles <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>acciones <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>nueva <span class=\"_ _6\"></span>emisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>Sociedad<span class=\"_ _2\"></span> Dominante <span class=\"_ _1\"></span>en una <span class=\"_ _1\"></span>\u00fanica disposici\u00f3n <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>m\u00e1xi<span class=\"_ _2\"></span>mo <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>100 <span class=\"_ _0\"></span>obligaciones, c<span class=\"_ _0\"></span>on <span class=\"_ _1\"></span>un valor <span class=\"_ _1\"></span>nominal de <span class=\"_ _5\"></span>100 <span class=\"_ _6\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>ellas <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>importe <span class=\"_ _6\"></span>total <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>10,0 <span class=\"_ _6\"></span>millones <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>euros, <span class=\"_ _5\"></span>con exclusi\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>derecho <span class=\"_ _9\"></span>preferente <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>suscripci\u00f3n. <span class=\"_ _7\"></span>Del <span class=\"_ _5\"></span>total <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>10.000.000 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>emitidos, tomaron posici\u00f3n ciertas partes vinculadas, tal y como se explica en la nota 18. Las <span class=\"_ _1e\"> </span>obligaciones <span class=\"_ _24\"> </span>convertibles  devengan <span class=\"_ _24\"> </span>un  inter\u00e9s <span class=\"_ _24\"> </span>del  3% <span class=\"_ _24\"> </span>anual  pa<span class=\"_ _0\"></span>gadero <span class=\"_ _1e\"> </span>por <span class=\"_ _1e\"> </span>trimestres vencidos <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>un<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>ti<span class=\"_ _2\"></span>po <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>inte<span class=\"_ _2\"></span>r\u00e9s <span class=\"_ _3\"></span>adi<span class=\"_ _2\"></span>cional <span class=\"_ _3\"></span>P<span class=\"_ _2\"></span>IK <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>2,70<span class=\"_ _2\"></span>% <span class=\"_ _3\"></span>anual <span class=\"_ _1\"></span>capitalizable <span class=\"_ _1\"></span>dur<span class=\"_ _2\"></span>ante <span class=\"_ _3\"></span>los <span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>rimeros a\u00f1os desde <span class=\"_ _2\"></span>a fecha <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>suscripci\u00f3n de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>obligaciones, no <span class=\"_ _2\"></span>a\u00f1adi\u00e9ndose su<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>devengo al <span class=\"_ _2\"></span>principal de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>obligaciones <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>convertir <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>partir <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>cuarto <span class=\"_ _1\"></span>a\u00f1o. <span class=\"_ _1\"></span>El ve<span class=\"_ _0\"></span>ncimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la emisi\u00f3n <span class=\"_ _3\"></span>tendr\u00e1 <span class=\"_ _1\"></span>lugar<span class=\"_ _2\"></span> en <span class=\"_ _1\"></span>el sexto <span class=\"_ _1\"></span>aniversario <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de emisi\u00f3n, <span class=\"_ _1\"></span>debi\u00e9ndose <span class=\"_ _1\"></span>amortizar a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>tal fecha <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>obligaciones que no se hubieran convertido.  La <span class=\"_ _2\"></span>conv<span class=\"_ _2\"></span>ersi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>ser\u00e1 <span class=\"_ _6\"></span>voluntaria <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>precio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>conversi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>6 <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>po<span class=\"_ _2\"></span>r acci\u00f3n, <span class=\"_ _6\"></span>pudi\u00e9ndose <span class=\"_ _6\"></span>solici<span class=\"_ _2\"></span>tar <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>vez <span class=\"_ _6\"></span>tr<span class=\"_ _2\"></span>anscurridos <span class=\"_ _6\"></span>18 <span class=\"_ _6\"></span>meses <span class=\"_ _6\"></span>desd<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>suscrip<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _6\"></span>de estas y <span class=\"_ _2\"></span>hasta <span class=\"_ _2\"></span>el cuarto <span class=\"_ _2\"></span>aniversarios desde <span class=\"_ _2\"></span>la suscri<span class=\"_ _2\"></span>pci\u00f3n. <span class=\"_ _2\"></span>Durante el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>prorrog\u00f3 el periodo de conversi\u00f3n hasta la fecha de vencimiento de las obligaciones. El C<span class=\"_ _2\"></span>onsejo de <span class=\"_ _2\"></span>Administraci\u00f3n <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>Dominante <span class=\"_ _2\"></span>consider\u00f3 dichas <span class=\"_ _2\"></span>obligaciones <span class=\"_ _2\"></span>como un <span class=\"_ _5\"></span>instrumento <span class=\"_ _5\"></span>financiero <span class=\"_ _5\"></span>compuesto, <span class=\"_ _9\"></span>por <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>que, <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>total <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>obligaciones <span class=\"_ _5\"></span>asumidas, <span class=\"_ _9\"></span>un importe de 176 miles de euros se consider\u00f3 como Otros Instrumentos de Patrimonio. Asimismo, <span class=\"_ _1c\"> </span>un <span class=\"_ _1c\"> </span>importe <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>9.824 <span class=\"_ _1c\"> </span>miles <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>euros <span class=\"_ _1c\"> </span>se <span class=\"_ _1c\"> </span>registr\u00f3 <span class=\"_ _1c\"> </span>como <span class=\"_ _1c\"> </span>deuda <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"> </span>largo <span class=\"_ _1c\"> </span>plazo. Adicionalmente los gastos incurridos ligados a la emisi\u00f3n de obligaciones se han re<span class=\"_ _0\"></span>gistrado en la <span class=\"_ _4\"> </span>misma <span class=\"_ _24\"> </span>proporci\u00f3n <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>la <span class=\"_ _4\"> </span>partida <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>Otros <span class=\"_ _24\"> </span>Pasivos <span class=\"_ _24\"> </span>Financieros <span class=\"_ _4\"> </span>y <span class=\"_ _24\"> </span>Otros <span class=\"_ _24\"> </span>instrum<span class=\"_ _2\"></span>entos <span class=\"_ _24\"> </span>de patrimonio neto. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>registrado <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>Otros <span class=\"_ _2\"></span>instrumentos de <span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>trimonio <span class=\"_ _2\"></span>neto a <span class=\"_ _2\"></span>31 de diciembre <span class=\"_ _2\"></span>de 2025 <span class=\"_ _2\"></span>asciende <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>141 <span class=\"_ _2\"></span>miles de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>(137 <span class=\"_ _2\"></span>miles de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>a 31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre de 2024 (Nota 11.5<span class=\"lsa\">).</span> En <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2022, <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>vez <span class=\"_ _2\"></span>transcurridos 18 <span class=\"_ _6\"></span>meses <span class=\"_ _2\"></span>desde <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>suscripci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>obligaciones, se <span class=\"_ _2\"></span>realiz\u00f3 <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>aumento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>capital <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>conversi\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>30 <span class=\"_ _2\"></span>obligaciones <span class=\"_ _2\"></span>convertibles <span class=\"_ _2\"></span>cuyo valor <span class=\"_ _24\"> </span>nominal  a<span class=\"_ _0\"></span>scend\u00eda <span class=\"_ _24\"> </span>a <span class=\"_ _1e\"> </span>3.000 <span class=\"_ _24\"> </span>mi<span class=\"_ _2\"></span>les <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>euros, <span class=\"_ _24\"> </span>im<span class=\"_ _2\"></span>porte <span class=\"_ _24\"> </span>al <span class=\"_ _1e\"> </span>que <span class=\"_ _24\"> </span>se  a\u00f1adi\u00f3 <span class=\"_ _1e\"> </span>el <span class=\"_ _24\"> </span>inter\u00e9s <span class=\"_ _1e\"> </span>PIK convertible <span class=\"_ _5\"></span>asociado <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>dichas <span class=\"_ _6\"></span>obli<span class=\"_ _2\"></span>gaciones <span class=\"_ _5\"></span>hasta <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>fec<span class=\"_ _0\"></span>ha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>conversi\u00f3n, <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>ascend<span class=\"ls16\">\u00eda</span> <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>126 miles de euros. Estas <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _5\"></span>sujetas <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>mismas <span class=\"_ _6\"></span>ratios <span class=\"_ _6\"></span>financieras <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>correspondientes <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>a deuda sindicada con el TLB.  Con <span class=\"_ _1\"></span>fecha 12 <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _1\"></span>de 2025, <span class=\"_ _1\"></span>el sindica<span class=\"_ _0\"></span>to <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e bonistas <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>concedido una <span class=\"_ _1\"></span>dispensa <span class=\"_ _0\"></span>puntual para <span class=\"_ _7\"></span>la <span class=\"_ _7\"> </span>determinaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>la <span class=\"_ _8\"> </span>ratio <span class=\"_ _7\"> </span>Deuda <span class=\"_ _8\"> </span>Financiera <span class=\"_ _7\"> </span>Net<span class=\"_ _2\"></span>a <span class=\"_ _7\"> </span>/ <span class=\"_ _8\"> </span>EBITDA <span class=\"_ _7\"></span>del <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _7\"></span>2025, <span class=\"_ _7\"> </span>no<span class=\"_ _2\"></span> incluyendo <span class=\"_ _6\"></span>esta <span class=\"_ _2\"></span>dispensa <span class=\"_ _6\"></span>ning\u00fan <span class=\"_ _6\"></span>aspecto <span class=\"_ _6\"></span>espec\u00edfico <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>respecta <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>ratio <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>Cobertura del Servicio <span class=\"_ _0\"></span>de la Deuda. El <span class=\"_ _0\"></span>Grupo ha estimado <span class=\"_ _0\"></span>que no cumple <span class=\"_ _0\"></span>con esta \u00faltima <span class=\"_ _0\"></span>ratio a fecha <span class=\"_ _0\"></span>de cierre de 2025. Tomando <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>consideraci\u00f3n <span class=\"_ _3\"></span>esta <span class=\"_ _1\"></span>situa<span class=\"_ _2\"></span>ci\u00f3n, <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _3\"></span>no <span class=\"_ _1\"></span>cumple<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>atio <span class=\"_ _3\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>C<span class=\"_ _2\"></span>obertura <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>D<span class=\"_ _2\"></span>euda al 31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>por tanto <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>totalidad <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>deuda <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>presentado <span class=\"_ _2\"></span>como pasivo<span class=\"_ _2\"></span> corriente. <span class=\"_ _1\"></span>Al respecto, <span class=\"_ _1\"></span>est<span class=\"_ _2\"></span>a de<span class=\"_ _0\"></span>uda <span class=\"_ _0\"></span>ten\u00eda <span class=\"_ _1\"></span>igualmente vencimiento a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>corto plazo <span class=\"_ _1\"></span>al vence<span class=\"_ _0\"></span>r el <span class=\"_ _1\"></span>17 de noviembre de 2026 Obligaciones Convertibles -2023 y 2024 Con <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>27 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2023, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>C<span class=\"_ _2\"></span>onsejo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Administraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>Dominante (al <span class=\"_ _5\"></span>amparo <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>Junta <span class=\"_ _9\"></span>General <span class=\"_ _9\"></span>Extraordinaria <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>Accionistas <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>21 <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2023)<span class=\"_ _2\"></span> acord\u00f3 <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>con<span class=\"_ _2\"></span>vertibles <span class=\"_ _6\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _6\"></span>acciones <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>nueva <span class=\"_ _6\"></span>emisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>Sociedad Dominante <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>una <span class=\"_ _2\"></span>\u00fanic<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>dispo<span class=\"_ _2\"></span>sici\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>133 <span class=\"_ _6\"></span>obligaciones, <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span>minal <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>100 <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>les de <span class=\"_ _6\"></span>euros <span class=\"_ _5\"></span>cada <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>ellas <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>importe <span class=\"_ _5\"></span>total <span class=\"_ _6\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>13,3 <span class=\"_ _5\"></span>millones <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>euros, <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>exclusi\u00f3n <span class=\"_ _5\"></span>del derecho <span class=\"_ _1\"></span>preferente <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>sus<span class=\"_ _2\"></span>cripci\u00f3n. <span class=\"_ _1\"></span>Del total <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>13.<span class=\"_ _2\"></span>300.000 <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _0\"></span>emitidos, tomaron <span class=\"_ _1\"></span>posici\u00f3n ciertas partes vinculadas, tal y como se explica<span class=\"_ _0\"></span> en la nota 18. Ad<span class=\"ls0\">icionalmente, <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>f<span class=\"_ _2\"></span>echa <span class=\"_ _2\"></span>7 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>mayo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2024, <span class=\"_ _6\"></span>el <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>Sociedad </span>Dominante <span class=\"_ _2\"></span>(al <span class=\"_ _6\"></span>amparo <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>Junta <span class=\"_ _6\"></span>General <span class=\"_ _2\"></span>Extraordinaria <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>ccionistas <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>21 <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>diciembre de <span class=\"_ _6\"></span>2023) <span class=\"_ _5\"></span>acord\u00f3 <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>obligaciones <span class=\"_ _6\"></span>convertibles <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>acciones <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>nueva <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>la<span class=\"_ _2\"></span> Sociedad <span class=\"_ _6\"></span>Dominante <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>\u00fanica <span class=\"_ _5\"></span>disposici\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>117 <span class=\"_ _6\"></span>obligaciones, <span class=\"_ _6\"></span>con <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>nominal <span class=\"_ _5\"></span>de 100 <span class=\"_ _7\"> </span>miles <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>euros <span class=\"_ _7\"> </span>cada <span class=\"_ _8\"> </span>una <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>ellas <span class=\"_ _7\"> </span>por<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>un <span class=\"_ _8\"> </span>importe <span class=\"_ _8\"> </span>total <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>11,7 <span class=\"_ _7\"> </span>mi<span class=\"_ _2\"></span>llones <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>euros, <span class=\"_ _4\"> </span>con exclusi\u00f3n del derecho preferente de<span class=\"_ _0\"></span> suscripci\u00f3n. <span class=\"_ _2\"></span> Estas <span class=\"_ _5\"></span>emisiones <span class=\"_ _5\"></span>supusieron <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>entrada <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>efectivo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>4.781 <span class=\"_ _5\"></span>mi<span class=\"_ _2\"></span>les <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>estado <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>e flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>efe<span class=\"_ _2\"></span>ctivo <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>comisiones <span class=\"_ _0\"></span>asociadas. <span class=\"_ _1\"></span>Adem\u00e1s, <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>diciembre de <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>encuentran <span class=\"_ _5\"></span>registrados <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>dep\u00f3sito <span class=\"_ _9\"></span>a <span class=\"_ _5\"></span>corto <span class=\"_ _5\"></span>plazo <span class=\"_ _9\"></span>2.093 <span class=\"_ _5\"></span>m<span class=\"_ _2\"></span>iles <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _5\"></span>(6.217 miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>2024) <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>Andorra <span class=\"_ _6\"></span>Banc <span class=\"_ _2\"></span>Agricol <span class=\"_ _6\"></span>Reig, <span class=\"_ _6\"></span>S.A. <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>act\u00faan<span class=\"_ _4b\"> </span>como <span class=\"_ _0\"></span>prenda <span class=\"_ _1\"></span>de dep\u00f3sito de<span class=\"_ _0\"></span> la <span class=\"_ _1\"></span>segunda e<span class=\"_ _0\"></span>misi\u00f3n de<span class=\"_ _0\"></span> obliga<span class=\"_ _0\"></span>ciones <span class=\"_ _0\"></span>convertibles <span class=\"_ _0\"></span>(ver <span class=\"_ _1\"></span>nota 8) <span class=\"_ _1\"></span>y que son <span class=\"_ _8\"> </span>liberados <span class=\"_ _8\"> </span>trimestralmente. <span class=\"_ _7\"> </span>La <span class=\"_ _8\"> </span>liberaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>dicho <span class=\"_ _8\"> </span>dep\u00f3sito <span class=\"_ _4\"> </span>ha <span class=\"_ _7\"> </span>supuesta <span class=\"_ _8\"> </span>una <span class=\"_ _8\"> </span>entrada <span class=\"_ _8\"> </span>de efectivo de 4.124 miles de euros en el estado de<span class=\"_ _0\"></span> flujos de efectivo del <span class=\"_ _2\"></span>ejercicio 2025. Todas <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>obligaciones <span class=\"_ _1\"></span>convertibles <span class=\"_ _1\"></span>devengan <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>in<span class=\"_ _2\"></span>ter\u00e9s <span class=\"_ _3\"></span>P<span class=\"_ _2\"></span>IK <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>9,5% <span class=\"_ _1\"></span>anual <span class=\"_ _1\"></span>capitalizable <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>esde la <span class=\"_ _1\"></span>fecha de <span class=\"_ _1\"></span>suscripci\u00f3n. <span class=\"_ _0\"></span>El ve<span class=\"_ _0\"></span>ncimiento <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>emisi\u00f3n <span class=\"_ _0\"></span>tendr\u00e1 <span class=\"_ _1\"></span>lugar cuando <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>cumplan <span class=\"_ _1\"></span>78 meses desde <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>suscripci\u00f3n, <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>ejercitase <span class=\"_ _5\"></span>antes <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>opci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>conversi\u00f3n <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>tuviese lugar un supuesto de conversi\u00f3n obligatoria. La conversi\u00f3n de las obligaciones podr\u00e1 ser voluntaria a partir de los 6 meses desde la fecha de suscripci\u00f3n y hasta que se cumplan 72 meses desde dicha<span class=\"_ _0\"></span> fecha, a un precio de conversi\u00f3n de 7 euros por acci\u00f3n o podr\u00e1 ser obligatoria en el caso de que el ratio Deuda Financiera/EBITDA Pro-Forma Ajustado sea superior a 6,5 veces, siendo el precio de conversi\u00f3n al menor de: \u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">7 euros por acci\u00f3n  </span></span>\u2022<span class=\"ff4\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">el menor entre el precio medio ponderado por acci\u00f3n ordinaria durante 100 o 30 d\u00edas </span></span>de negociaci\u00f3n consecutivos, con un descuento del 10%, o que no exceda del 20%, siempre que sea justificado por el \u00f3rgano de administraci\u00f3n. El C<span class=\"_ _2\"></span>onsejo de <span class=\"_ _2\"></span>Administraci\u00f3n <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>Dominante <span class=\"_ _6\"></span>consider\u00f3 dichas <span class=\"_ _2\"></span>obligaciones como<span class=\"_ _2\"></span> un instrume<span class=\"_ _0\"></span>nto fina<span class=\"_ _0\"></span>nciero h\u00edbrido <span class=\"_ _1\"></span>debido, entre otras <span class=\"_ _1\"></span>consideraciones, a <span class=\"_ _0\"></span>que la <span class=\"_ _1\"></span>emisi\u00f3n incluye un <span class=\"_ _7\"> </span>mecanismo <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>ajuste <span class=\"_ _8\"> </span>del <span class=\"_ _7\"> </span>precio <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _8\"> </span>en <span class=\"_ _7\"> </span>el <span class=\"_ _8\"> </span>supuesto <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"> </span>que <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>emitan <span class=\"_ _7\"> </span>nuevas<span class=\"_ _2\"></span> acciones <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>su <span class=\"_ _1\"></span>valor <span class=\"_ _0\"></span>razonable <span class=\"_ _1\"></span>y \u00e9<span class=\"_ _0\"></span>ste <span class=\"_ _1\"></span>hubiera c<span class=\"_ _0\"></span>a\u00eddo <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>debajo <span class=\"_ _0\"></span>del <span class=\"_ _1\"></span>precio <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>conversi\u00f3n, <span class=\"_ _1\"></span>lo que provoca <span class=\"_ _1\"></span>el incumplimiento de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>regla <span class=\"_ _1\"></span>fijo por <span class=\"_ _0\"></span>fijo, <span class=\"_ _1\"></span>y obliga <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>clasificar <span class=\"_ _1\"></span>la opci\u00f3n <span class=\"_ _1\"></span>de conversi\u00f3n del <span class=\"_ _1\"></span>bonista como <span class=\"_ _1\"></span>un <span class=\"_ _0\"></span>derivado <span class=\"_ _1\"></span>impl\u00edcito. De<span class=\"_ _0\"></span>bido <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>opci\u00f3n de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>conversi\u00f3n voluntaria <span class=\"_ _1\"></span>puede ser ejercita<span class=\"_ _0\"></span>da por <span class=\"_ _0\"></span>los bonistas <span class=\"_ _0\"></span>a partir <span class=\"_ _1\"></span>de los seis me<span class=\"_ _0\"></span>ses desde<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>fecha de<span class=\"_ _0\"></span> emisi\u00f3n de <span class=\"_ _0\"></span>los bonos, y <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>dicha <span class=\"_ _2\"></span>opci\u00f3n <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>puede <span class=\"_ _2\"></span>ser <span class=\"_ _2\"></span>ignorada <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>cumplir <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>definici\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>instrumento <span class=\"_ _6\"></span>de patrimonio propio del emisor, los bonos se presentan como pasivo corriente. Estas <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _5\"></span>sujetas <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>mismas <span class=\"_ _6\"></span>ratios <span class=\"_ _6\"></span>financieras <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>correspondientes <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>a deuda sindicada con el TLB.  Con <span class=\"_ _1\"></span>fecha 12 <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _1\"></span>de 2025, <span class=\"_ _1\"></span>el sindica<span class=\"_ _0\"></span>to <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e bonistas <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>concedido una <span class=\"_ _1\"></span>dispensa <span class=\"_ _0\"></span>puntual y extraordinaria <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>c\u00e1lculo y <span class=\"_ _2\"></span>cumplimiento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Ratio <span class=\"_ _2\"></span>Deuda <span class=\"_ _2\"></span>Financiera <span class=\"_ _2\"></span>Neta / <span class=\"_ _2\"></span>EBITDA y <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>R<span class=\"_ _2\"></span>atio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Cobertura <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Servicio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Deuda, <span class=\"_ _6\"></span>modificando <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>niveles <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>c\u00e1lculos <span class=\"_ _6\"></span>para 2025,  a  los  efectos  de  que  el  incumplimiento  de  los  mismos  en  los  nivele<span class=\"_ _0\"></span>s  estipulados originalmente <span class=\"_ _7\"></span>para <span class=\"_ _9\"></span>el <span class=\"_ _7\"> </span>ej<span class=\"_ _2\"></span>ercicio <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>2025 <span class=\"_ _8\"> </span>no <span class=\"_ _7\"> </span>suponga <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>Supuesto <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>incumplimiento <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>los t\u00e9rminos y condiciones acordadas, as\u00ed como el vencimiento anticipado.  El Grupo cumple con las ratios financieros a fecha de c<span class=\"_ _0\"></span>ierre de 2025. El detalle de este ep\u00edgrafe al 31 de diciembre de 2025 es el siguiente, en miles de euros: Largo Plazo Corto Plazo Total Emisi\u00f3n de obligaciones - 32.000 32.000 Inter\u00e9s PIK convertible - 5.410 5.410 Coste amortizado  - (3<span class=\"ls7\">71<span class=\"ls0\">) </span></span>(371) Otros instrumentos de patrimonio - (141) (141) - 36.898 36.898 El detalle de este ep\u00edgrafe al 31 de diciembre de<span class=\"_ _0\"></span> 2024 es el siguiente, en miles de euros:<span class=\"_ _2\"></span> Largo Plazo Corto Plazo Total Emisi\u00f3n de obligaciones 7.000 25.000 32.000 Inter\u00e9s PIK convertible 797<span class=\"ls0\"> </span>2.002 2.799 Coste amortizado  (35) (434) (469) Otros instrumentos de patrimonio (137) - (137) 7.625 26.568 34.193 Acreedores comerciales y otras cuentas a pagar Su detalle a 31 de diciembre de 2025 y a 31 de diciembre de 2024 es el siguiente: Saldo a 31/12/2025 Saldo a 31/12/2024 Largo Plazo Corto Plazo Largo Plazo Corto Plazo Proveedores - 22.300 - 20.828 Acreedores varios - 4.153 - 4.456 Anticipos de clientes - 60<span class=\"ls0\"> </span>- 76<span class=\"ls0\"> </span>Total  - 26<span class=\"ls0\">.513 </span>- 25.360<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-572": {
   "value": "<div class=\"c w2 h0 gs283\"><div class=\"t m0 x7 h3 y93e ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y60 ff2 fs2 fc0 sc0 ls0 ws0\">Acreedores comerciales y otras cuentas a pagar </div><div class=\"t m0 x7 h3 y93f ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y940 ff2 fs2 fc0 sc0 ls0 ws0\">Su detalle a 31 de diciembre de 2025 y a 31 de diciembre de 2024 es el siguiente: </div><div class=\"t m0 x7 h3 y941 ff2 fs2 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c wbc h31 gs284\"><div class=\"t m0 x10 h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">Saldo a 31/12/2025 </div></div><div class=\"c w2d h31 gs285\"><div class=\"t m0 x39 h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">Saldo a 31/12/2024 </div></div><div class=\"c wbd h31 gs286\"><div class=\"t m0 x2d h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">Largo Plazo </div></div><div class=\"c wbe h31 gs287\"><div class=\"t m0 x2d h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">Corto Plazo </div></div><div class=\"c wbf h31 gs288\"><div class=\"t m0 x2d h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">Largo Plazo </div></div><div class=\"c wc0 h31 gs289\"><div class=\"t m0 x4e h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">Corto Plazo </div></div><div class=\"c wbb h3b gs28a\"><div class=\"t m0 x51 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">Proveedores </div></div><div class=\"c wbd h3b gs28b\"><div class=\"t m0 x40 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wbe h3b gs28c\"><div class=\"t m0 x28 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">22.300 </div></div><div class=\"c wbf h3b gs28d\"><div class=\"t m0 x40 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc0 h3b gs28e\"><div class=\"t m0 x13 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">20.828 </div></div><div class=\"c wbb h31 gs28f\"><div class=\"t m0 x51 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Acreedores varios </div></div><div class=\"c wbd h31 gs290\"><div class=\"t m0 x40 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wbe h31 gs291\"><div class=\"t m0 x59 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">4.153 </div></div><div class=\"c wbf h31 gs292\"><div class=\"t m0 x40 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc0 h31 gs293\"><div class=\"t m0 x3c h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">4.456 </div></div><div class=\"c wbb h31 gs294\"><div class=\"t m0 x51 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Anticipos de clientes </div></div><div class=\"c wbd h31 gs295\"><div class=\"t m0 x40 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wbe h31 gs296\"><div class=\"t m0 x58 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">60<span class=\"ls0\"> </span></div></div><div class=\"c wbf h31 gs297\"><div class=\"t m0 x40 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc0 h31 gs298\"><div class=\"t m0 x59 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">76<span class=\"ls0\"> </span></div></div><div class=\"c wbb h31 gs299\"><div class=\"t m0 x51 h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">Total  </div></div><div class=\"c wbd h31 gs29a\"><div class=\"t m0 x40 h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wbe h31 gs29b\"><div class=\"t m0 x28 h2f y1b3 ff8 fs6 fc0 sc0 ls6 ws0\">26<span class=\"ls0\">.513 </span></div></div><div class=\"c wbf h31 gs29c\"><div class=\"t m0 x40 h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc0 h31 gs29d\"><div class=\"t m0 x13 h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">25.360<span class=\"_ _4b\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-521": {
   "value": "<div class=\"c w2 h0 gs29f\"><div class=\"t m0 x7 h3 y947 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y948 ff2 fs2 fc0 sc0 ls0 ws0\">Otros pasivos financieros </div><div class=\"t m0 x7 h3 y722 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y949 ff2 fs2 fc0 sc0 ls0 ws0\">Su detalle a 31 de diciembre de 2025 y a 31 de diciembre de 2024 es el siguiente: </div><div class=\"t m0 x7 h3 y94a ff2 fs2 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c wc3 h1f gs2a0\"><div class=\"t m0 x69 h2f y1ad ff8 fs6 fc0 sc0 ls0 ws0\">Saldo a 31/12/2025 </div></div><div class=\"c wc5 h1f gs2a1\"><div class=\"t m0 x69 h2f y1ad ff8 fs6 fc0 sc0 ls0 ws0\">Saldo a 31/12/2024 </div></div><div class=\"c wc2 h21 gs2a2\"><div class=\"t m0 x51 h2f y1ad ff8 fs6 fc0 sc0 ls0 ws0\">Largo Plazo </div></div><div class=\"c wc6 h21 gs2a3\"><div class=\"t m0 x69 h2f y1ad ff8 fs6 fc0 sc0 ls0 ws0\">Corto Plazo </div></div><div class=\"c wc7 h21 gs2a4\"><div class=\"t m0 x26 h2f y1ad ff8 fs6 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c wc4 h21 gs2a5\"><div class=\"t m0 x51 h2f y1ad ff8 fs6 fc0 sc0 ls0 ws0\">Largo Plazo </div></div><div class=\"c wc8 h21 gs2a6\"><div class=\"t m0 x69 h2f y1ad ff8 fs6 fc0 sc0 ls0 ws0\">Corto Plazo </div></div><div class=\"c wc9 h21 gs2a7\"><div class=\"t m0 x26 h2f y1ad ff8 fs6 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c wc1 h1f gs2a8\"><div class=\"t m0 x51 h24 y1ad ff2 fs6 fc0 sc0 ls0 ws0\">Fianzas </div></div><div class=\"c wc2 h1f gs2a9\"><div class=\"t m0 x59 h24 y1ad ff2 fs6 fc0 sc0 ls0 ws0\">60 </div></div><div class=\"c wc6 h1f gs2aa\"><div class=\"t m0 x57 h24 y1ad ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc7 h1f gs2ab\"><div class=\"t m0 xe h24 y1ad ff2 fs6 fc0 sc0 ls0 ws0\">60 </div></div><div class=\"c wc4 h1f gs2ac\"><div class=\"t m0 x59 h24 y1ad ff2 fs6 fc0 sc0 ls6 ws0\">66<span class=\"ls0\"> </span></div></div><div class=\"c wc8 h1f gs2ad\"><div class=\"t m0 x57 h24 y1ad ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc9 h1f gs2ae\"><div class=\"t m0 xe h24 y1ad ff2 fs6 fc0 sc0 ls6 ws0\">66<span class=\"ls0\"> </span></div></div><div class=\"c wc1 h1f gs2af\"><div class=\"t m0 x51 h24 y1ad ff2 fs6 fc0 sc0 ls0 ws0\">Personal (Remuneraciones pendientes de pago) </div></div><div class=\"c wc2 h1f gs2b0\"><div class=\"t m0 x5c h24 y1ad ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc6 h1f gs2b1\"><div class=\"t m0 x9d h24 y1ad ff2 fs6 fc0 sc0 ls6 ws0\">3.<span class=\"ls0\">175 </span></div></div><div class=\"c wc7 h1f gs2b2\"><div class=\"t m0 x38 h24 y1ad ff2 fs6 fc0 sc0 ls6 ws0\">3.<span class=\"ls0\">175 </span></div></div><div class=\"c wc4 h1f gs2b3\"><div class=\"t m0 x5c h24 y1ad ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc8 h1f gs2b4\"><div class=\"t m0 x9d h24 y1ad ff2 fs6 fc0 sc0 ls0 ws0\">2.565 </div></div><div class=\"c wc9 h1f gs2b5\"><div class=\"t m0 x20 h24 y1ad ff2 fs6 fc0 sc0 ls0 ws0\">2.565 </div></div><div class=\"c wc1 h1f gs2b6\"><div class=\"t m0 x51 h24 y1ad ff2 fs6 fc0 sc0 ls0 ws0\">Derivados (Nota 18.1) </div></div><div class=\"c wc2 h1f gs2b7\"><div class=\"t m0 x5c h24 y1ad ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc6 h1f gs2b8\"><div class=\"t m0 x57 h24 y1ad ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc7 h1f gs2b9\"><div class=\"t m0 xd h24 y1ad ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc4 h1f gs2ba\"><div class=\"t m0 x5c h24 y1ad ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc8 h1f gs2bb\"><div class=\"t m0 x9d h24 y1ad ff2 fs6 fc0 sc0 ls0 ws0\">3.887 </div></div><div class=\"c wc9 h1f gs2bc\"><div class=\"t m0 x20 h24 y1ad ff2 fs6 fc0 sc0 ls0 ws0\">3.887 </div></div><div class=\"c wc1 h1f gs2bd\"><div class=\"t m0 x51 h2f y1ad ff8 fs6 fc0 sc0 ls0 ws0\">Total  </div></div><div class=\"c wc2 h1f gs2be\"><div class=\"t m0 x59 h2f y1ad ff8 fs6 fc0 sc0 ls0 ws0\">60 </div></div><div class=\"c wc6 h1f gs2bf\"><div class=\"t m0 x9d h2f y1ad ff8 fs6 fc0 sc0 ls6 ws0\">3.<span class=\"ls0\">175 </span></div></div><div class=\"c wc7 h1f gs2c0\"><div class=\"t m0 x38 h2f y1ad ff8 fs6 fc0 sc0 ls6 ws0\">3.<span class=\"ls0\">235 </span></div></div><div class=\"c wc4 h1f gs2c1\"><div class=\"t m0 x59 h2f y1ad ff8 fs6 fc0 sc0 ls6 ws0\">66<span class=\"ls0\"> </span></div></div><div class=\"c wc8 h1f gs2c2\"><div class=\"t m0 x9d h2f y1ad ff8 fs6 fc0 sc0 ls0 ws0\">6.452 </div></div><div class=\"c wc9 h1f gs2c3\"><div class=\"t m0 x20 h2f y1ad ff8 fs6 fc0 sc0 ls0 ws0\">6.518<span class=\"_ _4b\"> </span> </div></div><div class=\"c w2 h0 gs29f\"><div class=\"t m0 x7 h3 y328 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y329 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y32a ff2 fs2 fc0 sc0 ls0 ws0\">Los <span class=\"_ _2\"></span>pasivos <span class=\"_ _6\"></span>financieros <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>derivados <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rto <span class=\"_ _2\"></span>plazo <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>3.887 <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>31<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y456 ff2 fs2 fc0 sc0 ls0 ws0\">de <span class=\"_ _1\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>2024 c<span class=\"_ _0\"></span>orrespond\u00edan <span class=\"_ _1\"></span>a la <span class=\"_ _3\"></span>opci\u00f3n de <span class=\"_ _1\"></span>venta <span class=\"_ _0\"></span>concedida <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la Socieda<span class=\"_ _0\"></span>d <span class=\"_ _1\"></span>Dominante<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y94e ff2 fs2 fc0 sc0 ls0 ws0\">y suscrita <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>12 d<span class=\"_ _2\"></span>e dicie<span class=\"_ _2\"></span>mbre de <span class=\"_ _2\"></span>2023 <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>favor de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Arraigo Midco, <span class=\"_ _2\"></span>S.L. <span class=\"_ _2\"></span>(s<span class=\"_ _2\"></span>ociedad <span class=\"_ _2\"></span>vinculada <span class=\"_ _2\"></span>a la<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y1c9 ff2 fs2 fc0 sc0 ls0 ws0\">que <span class=\"_ _1\"></span>se le <span class=\"_ _1\"></span>transmiti\u00f3 el <span class=\"_ _1\"></span>75,01% de <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>participaciones <span class=\"_ _0\"></span>sociales <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>Professional<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Group Conversia, </div><div class=\"t m0 x7 h3 y94f ff2 fs2 fc0 sc0 ls0 ws0\">S.L. a <span class=\"_ _0\"></span>dicha fe<span class=\"_ _0\"></span>cha) <span class=\"_ _0\"></span>relativa a <span class=\"_ _0\"></span>participaciones <span class=\"_ _1\"></span>socia<span class=\"_ _2\"></span>les que <span class=\"_ _0\"></span>componen e<span class=\"_ _0\"></span>l 50,01%<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>Professional </div><div class=\"t m0 x7 h3 y950 ff2 fs2 fc0 sc0 ls0 ws0\">Group Conversia, S.L. y <span class=\"_ _2\"></span>ejercible siempre <span class=\"_ _2\"></span>que s<span class=\"_ _2\"></span>e encuentre vigente la <span class=\"_ _2\"></span>financiaci\u00f3n suscrita <span class=\"_ _2\"></span>en </div><div class=\"t m0 x7 h3 y951 ff2 fs2 fc0 sc0 ls0 ws0\">la <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>transacci\u00f3n <span class=\"_ _6\"></span>p<span class=\"_ _2\"></span>or <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>comprador <span class=\"_ _6\"></span>par<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>hacer <span class=\"_ _6\"></span>frente <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>pago <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>o<span class=\"_ _2\"></span>peraci\u00f3n, <span class=\"_ _6\"></span>siendo <span class=\"_ _6\"></span>el </div><div class=\"t m0 x7 h3 y952 ff2 fs2 fc0 sc0 ls0 ws0\">2029 el <span class=\"_ _0\"></span>a\u00f1o en e<span class=\"_ _0\"></span>l que vence <span class=\"_ _0\"></span>dicha financiaci\u00f3n. <span class=\"_ _0\"></span>El precio <span class=\"_ _0\"></span>de ejercicio <span class=\"_ _0\"></span>de dicha opci\u00f3n <span class=\"_ _0\"></span>de venta </div><div class=\"t m0 x7 h3 y953 ff2 fs2 fc0 sc0 ls0 ws0\">fue <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>20 millones de <span class=\"_ _1\"></span>euros, pudi\u00e9ndose<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>abonar <span class=\"_ _1\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>efectivo <span class=\"_ _1\"></span>o mediante <span class=\"_ _1\"></span>acciones de <span class=\"_ _1\"></span>la Sociedad </div><div class=\"t m0 x7 h3 y954 ff2 fs2 fc0 sc0 ls0 ws0\">Dominante, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>elecci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>\u00e9sta <span class=\"_ _2\"></span>\u00faltima. <span class=\"_ _6\"></span>En <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>pago <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>acciones, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>n\u00famero <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>acciones <span class=\"_ _2\"></span>de </div><div class=\"t m0 x7 h3 y675 ff2 fs2 fc0 sc0 ls0 ws0\">Atrys Health, S.A. <span class=\"_ _2\"></span>a recibir <span class=\"_ _2\"></span>por Arraigo se<span class=\"_ _2\"></span> determinar\u00eda dividiendo <span class=\"_ _2\"></span>20 millones de <span class=\"_ _6\"></span>euros entre<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y955 ff2 fs2 fc0 sc0 ls0 ws0\">el <span class=\"_ _5\"></span>precio <span class=\"_ _5\"></span>medio <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _5\"></span>\u00faltimas <span class=\"_ _9\"></span>30 <span class=\"_ _5\"></span>sesiones <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>cotizac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>acci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Atrys <span class=\"_ _9\"></span>Health, <span class=\"_ _5\"></span>S.A. </div><div class=\"t m0 x7 h3 y956 ff2 fs2 fc0 sc0 ls0 ws0\">disminuidas en un diez por ciento. </div><div class=\"t m0 x7 h3 y3b9 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y957 ff2 fs2 fc0 sc0 ls0 ws0\">En caso <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e ejercicio de la opc<span class=\"_ _0\"></span>i\u00f3n de venta, <span class=\"_ _0\"></span>entrar\u00eda en <span class=\"_ _0\"></span>funcionamiento un pacto de <span class=\"_ _1\"></span>so<span class=\"_ _2\"></span>cios entre </div><div class=\"t m0 x7 h3 y958 ff2 fs2 fc0 sc0 ls0 ws0\">Atrys <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>Arraigo<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>Midco, <span class=\"_ _24\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>cu<span class=\"_ _2\"></span>al <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>Consejo<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>Administraci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>Professional <span class=\"_ _4\"> </span>Group </div><div class=\"t m0 x7 h3 y959 ff2 fs2 fc0 sc0 ls0 ws0\">Conversia, <span class=\"_ _8\"> </span>S.L. <span class=\"_ _4\"> </span>estar\u00eda <span class=\"_ _8\"> </span>formado <span class=\"_ _8\"> </span>por <span class=\"_ _4\"> </span>3 <span class=\"_ _8\"> </span>miembros, <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>cuales <span class=\"_ _8\"> </span>Atrys <span class=\"_ _8\"> </span>H<span class=\"_ _2\"></span>ealth, <span class=\"_ _4\"> </span>S.A. <span class=\"_ _8\"> </span>tendr\u00eda<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y95a ff2 fs2 fc0 sc0 ls0 ws0\">derecho <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>elegir <span class=\"_ _1\"></span>s\u00f3lo <span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>ellos. <span class=\"_ _1\"></span>Asimismo, <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>pacto <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>socios <span class=\"_ _1\"></span>establece <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>serie <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>materias<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y95b ff2 fs2 fc0 sc0 ls0 ws0\">reforzadas <span class=\"_ _3\"></span>tanto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Co<span class=\"_ _2\"></span>nsejo <span class=\"_ _1\"></span>como <span class=\"_ _3\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>Junta<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>G<span class=\"_ _2\"></span>eneral <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>Accionistas <span class=\"_ _3\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>permiten <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>Atrys<span class=\"_ _4b\"> </span><span class=\"_ _2\"></span> </div></div>cambiar <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>estructura <span class=\"_ _5\"></span>y <span class=\"_ _9\"></span>composici\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Consejo <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>Professional <span class=\"_ _9\"></span>Group <span class=\"_ _5\"></span>C<span class=\"_ _2\"></span>onversia, <span class=\"_ _5\"></span>S.L. <span class=\"_ _9\"></span>En base <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>acuerdos <span class=\"_ _5\"></span>firmados, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>mencionado <span class=\"_ _5\"></span>supuesto <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>opci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>venta Grupo <span class=\"_ _9\"></span>Atrys <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>ejercer\u00eda <span class=\"_ _9\"></span>control <span class=\"_ _9\"></span>sobre <span class=\"_ _9\"></span>Profesional <span class=\"_ _9\"></span>Group <span class=\"_ _7\"></span>Conversia, <span class=\"_ _9\"></span>S.A., <span class=\"_ _9\"></span>qu<span class=\"_ _2\"></span>edando <span class=\"_ _9\"></span>Atrys Health, <span class=\"_ _2\"></span>S.A. <span class=\"_ _6\"></span>obligada <span class=\"_ _2\"></span>contractualmente <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>cumplir<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>mencionados <span class=\"_ _6\"></span>acuerdos, <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>inciden directamente <span class=\"_ _0\"></span>en la <span class=\"_ _1\"></span>gesti\u00f3<span class=\"_ _2\"></span>n y toma <span class=\"_ _0\"></span>de de<span class=\"_ _0\"></span>cisiones re<span class=\"_ _1\"></span>levantes en dicha<span class=\"_ _0\"></span> sociedad de<span class=\"_ _0\"></span> acue<span class=\"_ _0\"></span>rdo con <span class=\"_ _1\"></span>el<span class=\"_ _2\"></span> pacto de socios acordado.  La <span class=\"_ _4\"> </span>opci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>venta <span class=\"_ _4\"> </span>fue <span class=\"_ _24\"> </span>inicialmente <span class=\"_ _4\"> </span>valorada <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>Grant <span class=\"_ _4\"> </span>Thornton <span class=\"_ _4\"> </span>Advisory, <span class=\"_ _24\"> </span>S.L.P. <span class=\"_ _4\"> </span>como experto <span class=\"_ _5\"></span>independiente, <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>eterminando <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>importe <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>5.227 <span class=\"_ _9\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>(el <span class=\"_ _9\"></span>cual corresponde <span class=\"_ _3\"></span>\u00edntegramente <span class=\"_ _3\"></span>al<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>valor <span class=\"_ _1\"></span>temporal <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>opci\u00f3n <span class=\"_ _3\"></span>ya<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>su<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>valor <span class=\"_ _1\"></span>intr\u00ednse<span class=\"_ _2\"></span>co <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>dicha <span class=\"_ _3\"></span>f<span class=\"_ _2\"></span>echa e<span class=\"lsa\">ra</span> <span class=\"_ _2\"></span>nulo), <span class=\"_ _6\"></span>estimando <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>echa <span class=\"_ _2\"></span>ini<span class=\"_ _2\"></span>cial <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>robabilidad <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>ser\u00eda <span class=\"_ _6\"></span>nunca <span class=\"_ _6\"></span>superior <span class=\"_ _2\"></span>a un <span class=\"_ _1\"></span>59,7% dura<span class=\"_ _0\"></span>nte <span class=\"_ _1\"></span>toda la <span class=\"_ _1\"></span>vida <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>opci\u00f3n <span class=\"_ _1\"></span>(es e<span class=\"_ _0\"></span>jercitable <span class=\"_ _1\"></span>en c<span class=\"_ _0\"></span>ualquier <span class=\"_ _1\"></span>mom<span class=\"_ _2\"></span>ento). <span class=\"_ _1\"></span>Debido <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>que la <span class=\"_ _6\"></span>opci\u00f3n <span class=\"_ _6\"></span>no <span class=\"_ _5\"></span>ten\u00eda <span class=\"_ _2\"></span>valor <span class=\"_ _6\"></span>intr\u00ednseco <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>a <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>probabilidad <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>e<span class=\"_ _2\"></span><span class=\"ls20\">ra</span> <span class=\"_ _6\"></span>cercana <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>50% <span class=\"_ _6\"></span>se consider\u00f3 <span class=\"_ _1\"></span>que en <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>mom<span class=\"_ _2\"></span>ento <span class=\"_ _0\"></span>inicial <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>opci\u00f3n <span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>estaba ni <span class=\"_ _1\"></span>muy fuera <span class=\"_ _1\"></span>ni muy <span class=\"_ _1\"></span>dentro del <span class=\"_ _1\"></span>dinero. En <span class=\"_ _2\"></span>consecuencia, <span class=\"_ _6\"></span>Grupo <span class=\"_ _2\"></span>Atrys <span class=\"_ _6\"></span>registr\u00f3 <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>sus <span class=\"_ _6\"></span>estados <span class=\"_ _6\"></span>financieros <span class=\"_ _2\"></span>consolidados <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>pasivo <span class=\"_ _6\"></span>por el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>razonable <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>derivado <span class=\"_ _2\"></span>relacionado <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>opci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>venta <span class=\"_ _2\"></span>concedida, <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>valor\u00f3 <span class=\"_ _2\"></span><span class=\"ls13\">a </span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>nuevamente <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>Grant <span class=\"_ _2\"></span>Thornton <span class=\"_ _2\"></span>Advisory, <span class=\"_ _2\"></span>S.L.P<span class=\"_ _2\"></span>. y <span class=\"_ _6\"></span>los efectos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la variaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>este <span class=\"_ _5\"></span>pasivo <span class=\"_ _6\"></span>financiero <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>registraron <span class=\"_ _5\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _5\"></span>cuenta <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>resultados <span class=\"_ _5\"></span>de <span class=\"_ _2\"></span>Atrys<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>Health, S.A., <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>impacto <span class=\"_ _2\"></span>positivo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>1.340 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>esultados <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ejercicio 2024. Con <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>4 <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>diciembr<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2025, <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>eleva <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>p\u00fa<span class=\"_ _2\"></span>blico <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>contrato <span class=\"_ _2\"></span>mediante <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>cual <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>pone <span class=\"_ _6\"></span>de manifiesto <span class=\"_ _24\"> </span>que <span class=\"_ _1e\"> </span>Arraigo  Midco, <span class=\"_ _4\"> </span>S<span class=\"_ _2\"></span>.L. <span class=\"_ _24\"> </span>deja  de <span class=\"_ _4\"> </span>ser  titular <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>las  pa<span class=\"_ _0\"></span>rticipaciones <span class=\"_ _24\"> </span>sociales  de Professional Group Conversia, S.<span class=\"ls10\">L.</span> qu<span class=\"_ _2\"></span>e componen la opci\u00f3n de<span class=\"_ _2\"></span> venta firmada entre las partes, as\u00ed como que <span class=\"_ _2\"></span>deja de estar en vigor la <span class=\"_ _2\"></span>financiaci\u00f3n suscrita para hacer el <span class=\"_ _2\"></span>pago de la operaci\u00f3n.<span class=\"_ _2\"></span> Por <span class=\"_ _4\"> </span>estos <span class=\"_ _4\"> </span>mot<span class=\"_ _2\"></span>ivos, <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>acuerda <span class=\"_ _4\"> </span>dejar <span class=\"_ _4\"> </span>sin <span class=\"_ _4\"> </span>efecto <span class=\"_ _24\"> </span>la <span class=\"_ _4\"> </span>opci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>venta, <span class=\"_ _4\"> </span>reconociendo <span class=\"_ _4\"> </span>su <span class=\"_ _4\"> </span>plena<span class=\"_ _2\"></span> extinci\u00f3n <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>cancelaci\u00f3n. <span class=\"_ _5\"></span>Este <span class=\"_ _5\"></span>hecho <span class=\"_ _6\"></span>ha <span class=\"_ _5\"></span>supuesto <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>Atrys <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>cancelaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>p<span class=\"_ _2\"></span>asivo financiero <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>derivados <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>corto <span class=\"_ _6\"></span>plazo, <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>impacto <span class=\"_ _6\"></span>positivo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>3.887 <span class=\"_ _2\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>la cuenta de resultados del ejercicio 2025.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-560": {
   "value": "Otros pasivos financieros Su detalle a 31 de diciembre de 2025 y a 31 de diciembre de 2024 es el siguiente: Saldo a 31/12/2025 Saldo a 31/12/2024 Largo Plazo Corto Plazo Total Largo Plazo Corto Plazo Total Fianzas 60 - 60 66<span class=\"ls0\"> </span>- 66<span class=\"ls0\"> </span>Personal (Remuneraciones pendientes de pago) - 3.<span class=\"ls0\">175 </span>3.<span class=\"ls0\">175 </span>- 2.565 2.565 Derivados (Nota 18.1) - - - - 3.887 3.887 Total  60 3.<span class=\"ls0\">175 </span>3.<span class=\"ls0\">235 </span>66<span class=\"ls0\"> </span>6.452 6.518<span class=\"_ _4b\"> </span>Los <span class=\"_ _2\"></span>pasivos <span class=\"_ _6\"></span>financieros <span class=\"_ _2\"></span>por <span class=\"_ _6\"></span>derivados <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rto <span class=\"_ _2\"></span>plazo <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>3.887 <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>31<span class=\"_ _2\"></span> de <span class=\"_ _1\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>2024 c<span class=\"_ _0\"></span>orrespond\u00edan <span class=\"_ _1\"></span>a la <span class=\"_ _3\"></span>opci\u00f3n de <span class=\"_ _1\"></span>venta <span class=\"_ _0\"></span>concedida <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la Socieda<span class=\"_ _0\"></span>d <span class=\"_ _1\"></span>Dominante<span class=\"_ _2\"></span> y suscrita <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>12 d<span class=\"_ _2\"></span>e dicie<span class=\"_ _2\"></span>mbre de <span class=\"_ _2\"></span>2023 <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>favor de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Arraigo Midco, <span class=\"_ _2\"></span>S.L. <span class=\"_ _2\"></span>(s<span class=\"_ _2\"></span>ociedad <span class=\"_ _2\"></span>vinculada <span class=\"_ _2\"></span>a la<span class=\"_ _2\"></span> que <span class=\"_ _1\"></span>se le <span class=\"_ _1\"></span>transmiti\u00f3 el <span class=\"_ _1\"></span>75,01% de <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>participaciones <span class=\"_ _0\"></span>sociales <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>Professional<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Group Conversia, S.L. a <span class=\"_ _0\"></span>dicha fe<span class=\"_ _0\"></span>cha) <span class=\"_ _0\"></span>relativa a <span class=\"_ _0\"></span>participaciones <span class=\"_ _1\"></span>socia<span class=\"_ _2\"></span>les que <span class=\"_ _0\"></span>componen e<span class=\"_ _0\"></span>l 50,01%<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>Professional Group Conversia, S.L. y <span class=\"_ _2\"></span>ejercible siempre <span class=\"_ _2\"></span>que s<span class=\"_ _2\"></span>e encuentre vigente la <span class=\"_ _2\"></span>financiaci\u00f3n suscrita <span class=\"_ _2\"></span>en la <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>transacci\u00f3n <span class=\"_ _6\"></span>p<span class=\"_ _2\"></span>or <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>comprador <span class=\"_ _6\"></span>par<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>hacer <span class=\"_ _6\"></span>frente <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>pago <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>o<span class=\"_ _2\"></span>peraci\u00f3n, <span class=\"_ _6\"></span>siendo <span class=\"_ _6\"></span>el 2029 el <span class=\"_ _0\"></span>a\u00f1o en e<span class=\"_ _0\"></span>l que vence <span class=\"_ _0\"></span>dicha financiaci\u00f3n. <span class=\"_ _0\"></span>El precio <span class=\"_ _0\"></span>de ejercicio <span class=\"_ _0\"></span>de dicha opci\u00f3n <span class=\"_ _0\"></span>de venta fue <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>20 millones de <span class=\"_ _1\"></span>euros, pudi\u00e9ndose<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>abonar <span class=\"_ _1\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>efectivo <span class=\"_ _1\"></span>o mediante <span class=\"_ _1\"></span>acciones de <span class=\"_ _1\"></span>la Sociedad Dominante, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>elecci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>\u00e9sta <span class=\"_ _2\"></span>\u00faltima. <span class=\"_ _6\"></span>En <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>pago <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>acciones, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>n\u00famero <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>acciones <span class=\"_ _2\"></span>de Atrys Health, S.A. <span class=\"_ _2\"></span>a recibir <span class=\"_ _2\"></span>por Arraigo se<span class=\"_ _2\"></span> determinar\u00eda dividiendo <span class=\"_ _2\"></span>20 millones de <span class=\"_ _6\"></span>euros entre<span class=\"_ _2\"></span> el <span class=\"_ _5\"></span>precio <span class=\"_ _5\"></span>medio <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _5\"></span>\u00faltimas <span class=\"_ _9\"></span>30 <span class=\"_ _5\"></span>sesiones <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>cotizac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>acci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Atrys <span class=\"_ _9\"></span>Health, <span class=\"_ _5\"></span>S.A. disminuidas en un diez por ciento. En caso <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e ejercicio de la opc<span class=\"_ _0\"></span>i\u00f3n de venta, <span class=\"_ _0\"></span>entrar\u00eda en <span class=\"_ _0\"></span>funcionamiento un pacto de <span class=\"_ _1\"></span>so<span class=\"_ _2\"></span>cios entre Atrys <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>Arraigo<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>Midco, <span class=\"_ _24\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>cu<span class=\"_ _2\"></span>al <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>Consejo<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>Administraci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>Professional <span class=\"_ _4\"> </span>Group Conversia, <span class=\"_ _8\"> </span>S.L. <span class=\"_ _4\"> </span>estar\u00eda <span class=\"_ _8\"> </span>formado <span class=\"_ _8\"> </span>por <span class=\"_ _4\"> </span>3 <span class=\"_ _8\"> </span>miembros, <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>cuales <span class=\"_ _8\"> </span>Atrys <span class=\"_ _8\"> </span>H<span class=\"_ _2\"></span>ealth, <span class=\"_ _4\"> </span>S.A. <span class=\"_ _8\"> </span>tendr\u00eda<span class=\"_ _2\"></span> derecho <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>elegir <span class=\"_ _1\"></span>s\u00f3lo <span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>ellos. <span class=\"_ _1\"></span>Asimismo, <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>pacto <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>socios <span class=\"_ _1\"></span>establece <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>serie <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>materias<span class=\"_ _2\"></span> reforzadas <span class=\"_ _3\"></span>tanto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Co<span class=\"_ _2\"></span>nsejo <span class=\"_ _1\"></span>como <span class=\"_ _3\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>Junta<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>G<span class=\"_ _2\"></span>eneral <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>Accionistas <span class=\"_ _3\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>permiten <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>Atrys<span class=\"_ _4b\"> </span>cambiar <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>estructura <span class=\"_ _5\"></span>y <span class=\"_ _9\"></span>composici\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Consejo <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>Professional <span class=\"_ _9\"></span>Group <span class=\"_ _5\"></span>C<span class=\"_ _2\"></span>onversia, <span class=\"_ _5\"></span>S.L. <span class=\"_ _9\"></span>En base <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>acuerdos <span class=\"_ _5\"></span>firmados, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>mencionado <span class=\"_ _5\"></span>supuesto <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>opci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>venta Grupo <span class=\"_ _9\"></span>Atrys <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>ejercer\u00eda <span class=\"_ _9\"></span>control <span class=\"_ _9\"></span>sobre <span class=\"_ _9\"></span>Profesional <span class=\"_ _9\"></span>Group <span class=\"_ _7\"></span>Conversia, <span class=\"_ _9\"></span>S.A., <span class=\"_ _9\"></span>qu<span class=\"_ _2\"></span>edando <span class=\"_ _9\"></span>Atrys Health, <span class=\"_ _2\"></span>S.A. <span class=\"_ _6\"></span>obligada <span class=\"_ _2\"></span>contractualmente <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>cumplir<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>mencionados <span class=\"_ _6\"></span>acuerdos, <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>inciden directamente <span class=\"_ _0\"></span>en la <span class=\"_ _1\"></span>gesti\u00f3<span class=\"_ _2\"></span>n y toma <span class=\"_ _0\"></span>de de<span class=\"_ _0\"></span>cisiones re<span class=\"_ _1\"></span>levantes en dicha<span class=\"_ _0\"></span> sociedad de<span class=\"_ _0\"></span> acue<span class=\"_ _0\"></span>rdo con <span class=\"_ _1\"></span>el<span class=\"_ _2\"></span> pacto de socios acordado.  La <span class=\"_ _4\"> </span>opci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>venta <span class=\"_ _4\"> </span>fue <span class=\"_ _24\"> </span>inicialmente <span class=\"_ _4\"> </span>valorada <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>Grant <span class=\"_ _4\"> </span>Thornton <span class=\"_ _4\"> </span>Advisory, <span class=\"_ _24\"> </span>S.L.P. <span class=\"_ _4\"> </span>como experto <span class=\"_ _5\"></span>independiente, <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>eterminando <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>importe <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>5.227 <span class=\"_ _9\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>(el <span class=\"_ _9\"></span>cual corresponde <span class=\"_ _3\"></span>\u00edntegramente <span class=\"_ _3\"></span>al<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>valor <span class=\"_ _1\"></span>temporal <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>opci\u00f3n <span class=\"_ _3\"></span>ya<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>su<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>valor <span class=\"_ _1\"></span>intr\u00ednse<span class=\"_ _2\"></span>co <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>dicha <span class=\"_ _3\"></span>f<span class=\"_ _2\"></span>echa e<span class=\"lsa\">ra</span> <span class=\"_ _2\"></span>nulo), <span class=\"_ _6\"></span>estimando <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>echa <span class=\"_ _2\"></span>ini<span class=\"_ _2\"></span>cial <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>robabilidad <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>ser\u00eda <span class=\"_ _6\"></span>nunca <span class=\"_ _6\"></span>superior <span class=\"_ _2\"></span>a un <span class=\"_ _1\"></span>59,7% dura<span class=\"_ _0\"></span>nte <span class=\"_ _1\"></span>toda la <span class=\"_ _1\"></span>vida <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>opci\u00f3n <span class=\"_ _1\"></span>(es e<span class=\"_ _0\"></span>jercitable <span class=\"_ _1\"></span>en c<span class=\"_ _0\"></span>ualquier <span class=\"_ _1\"></span>mom<span class=\"_ _2\"></span>ento). <span class=\"_ _1\"></span>Debido <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>que la <span class=\"_ _6\"></span>opci\u00f3n <span class=\"_ _6\"></span>no <span class=\"_ _5\"></span>ten\u00eda <span class=\"_ _2\"></span>valor <span class=\"_ _6\"></span>intr\u00ednseco <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>a <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>probabilidad <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>e<span class=\"_ _2\"></span><span class=\"ls20\">ra</span> <span class=\"_ _6\"></span>cercana <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>50% <span class=\"_ _6\"></span>se consider\u00f3 <span class=\"_ _1\"></span>que en <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>mom<span class=\"_ _2\"></span>ento <span class=\"_ _0\"></span>inicial <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>opci\u00f3n <span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>estaba ni <span class=\"_ _1\"></span>muy fuera <span class=\"_ _1\"></span>ni muy <span class=\"_ _1\"></span>dentro del <span class=\"_ _1\"></span>dinero. En <span class=\"_ _2\"></span>consecuencia, <span class=\"_ _6\"></span>Grupo <span class=\"_ _2\"></span>Atrys <span class=\"_ _6\"></span>registr\u00f3 <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>sus <span class=\"_ _6\"></span>estados <span class=\"_ _6\"></span>financieros <span class=\"_ _2\"></span>consolidados <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>pasivo <span class=\"_ _6\"></span>por el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>razonable <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>derivado <span class=\"_ _2\"></span>relacionado <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>opci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>venta <span class=\"_ _2\"></span>concedida, <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>valor\u00f3 <span class=\"_ _2\"></span><span class=\"ls13\">a </span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>nuevamente <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>Grant <span class=\"_ _2\"></span>Thornton <span class=\"_ _2\"></span>Advisory, <span class=\"_ _2\"></span>S.L.P<span class=\"_ _2\"></span>. y <span class=\"_ _6\"></span>los efectos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la variaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>este <span class=\"_ _5\"></span>pasivo <span class=\"_ _6\"></span>financiero <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>registraron <span class=\"_ _5\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _5\"></span>cuenta <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>resultados <span class=\"_ _5\"></span>de <span class=\"_ _2\"></span>Atrys<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>Health, S.A., <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>impacto <span class=\"_ _2\"></span>positivo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>1.340 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>esultados <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ejercicio 2024. Con <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>4 <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>diciembr<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2025, <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>eleva <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>p\u00fa<span class=\"_ _2\"></span>blico <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>contrato <span class=\"_ _2\"></span>mediante <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>cual <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>pone <span class=\"_ _6\"></span>de manifiesto <span class=\"_ _24\"> </span>que <span class=\"_ _1e\"> </span>Arraigo  Midco, <span class=\"_ _4\"> </span>S<span class=\"_ _2\"></span>.L. <span class=\"_ _24\"> </span>deja  de <span class=\"_ _4\"> </span>ser  titular <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>las  pa<span class=\"_ _0\"></span>rticipaciones <span class=\"_ _24\"> </span>sociales  de Professional Group Conversia, S.<span class=\"ls10\">L.</span> qu<span class=\"_ _2\"></span>e componen la opci\u00f3n de<span class=\"_ _2\"></span> venta firmada entre las partes, as\u00ed como que <span class=\"_ _2\"></span>deja de estar en vigor la <span class=\"_ _2\"></span>financiaci\u00f3n suscrita para hacer el <span class=\"_ _2\"></span>pago de la operaci\u00f3n.<span class=\"_ _2\"></span> Por <span class=\"_ _4\"> </span>estos <span class=\"_ _4\"> </span>mot<span class=\"_ _2\"></span>ivos, <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>acuerda <span class=\"_ _4\"> </span>dejar <span class=\"_ _4\"> </span>sin <span class=\"_ _4\"> </span>efecto <span class=\"_ _24\"> </span>la <span class=\"_ _4\"> </span>opci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>venta, <span class=\"_ _4\"> </span>reconociendo <span class=\"_ _4\"> </span>su <span class=\"_ _4\"> </span>plena<span class=\"_ _2\"></span> extinci\u00f3n <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>cancelaci\u00f3n. <span class=\"_ _5\"></span>Este <span class=\"_ _5\"></span>hecho <span class=\"_ _6\"></span>ha <span class=\"_ _5\"></span>supuesto <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>Atrys <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>cancelaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>p<span class=\"_ _2\"></span>asivo financiero <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>derivados <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>corto <span class=\"_ _6\"></span>plazo, <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>impacto <span class=\"_ _6\"></span>positivo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>3.887 <span class=\"_ _2\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>la cuenta de resultados del ejercicio 2025.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "NOTA 10. INFORMACI\u00d3N SOBRE LA NATURALEZA Y EL NIVEL DE RIESGO PROCEDENTE DE INSTRUMENTOS FINANCIEROS Las <span class=\"_ _7\"></span>actividades <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>las <span class=\"_ _8\"> </span>sociedades <span class=\"_ _7\"> </span>est\u00e1n<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>expuestas <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>di<span class=\"_ _2\"></span>ferentes <span class=\"_ _9\"></span>ti<span class=\"_ _2\"></span>pos <span class=\"_ _7\"></span>de <span class=\"_ _8\"> </span>riesgos <span class=\"_ _7\"></span>financieros, destacando <span class=\"_ _0\"></span>fundamentalmente <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>riesgos <span class=\"_ _0\"></span>de cr\u00e9<span class=\"_ _0\"></span>dito, de <span class=\"_ _1\"></span>liquidez y <span class=\"_ _1\"></span>los riesgos de <span class=\"_ _1\"></span>mercado (tipo de cambio y tipo de inter\u00e9s). 10.1) Riesgo de Cr\u00e9dito Los <span class=\"_ _6\"></span>principales <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>financieros <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>sociedade<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>son <span class=\"_ _5\"></span>saldos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>caja <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>efec<span class=\"_ _0\"></span>tivo, <span class=\"_ _5\"></span>deudores comerciales <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>otras <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>cobrar, <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>inversione<span class=\"_ _2\"></span>s, <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>representan <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>exposici\u00f3n <span class=\"_ _6\"></span>m\u00e1xima <span class=\"_ _6\"></span>al riesgo de cr\u00e9dito en relaci\u00f3n con los activos financieros. En el <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>de los <span class=\"_ _2\"></span>clientes, el <span class=\"_ _2\"></span>riesgo <span class=\"_ _2\"></span>de impago <span class=\"_ _2\"></span>de cr\u00e9ditos <span class=\"_ _2\"></span>consiste en <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>la contraparte <span class=\"_ _2\"></span>de un contrato <span class=\"_ _1f\"> </span>incumpla <span class=\"_ _2a\"> </span>sus <span class=\"_ _2a\"> </span>obligaciones <span class=\"_ _1f\"> </span>contractu<span class=\"_ _2\"></span>ales, <span class=\"_ _1f\"> </span>ocasionando <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"> </span>Grupo <span class=\"_ _1f\"> </span>una <span class=\"_ _2a\"> </span>p\u00e9rdida econ\u00f3mica. Hist\u00f3ricamente el impago de cr\u00e9dito de clie<span class=\"_ _0\"></span>ntes del Grupo ha sido<span class=\"_ _2\"></span> muy reducido y con <span class=\"_ _0\"></span>casos <span class=\"_ _1\"></span>puntuales de <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>poco <span class=\"_ _1\"></span>materiales, respe<span class=\"_ _0\"></span>cto <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cifra <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>neg<span class=\"_ _2\"></span>ocios <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _1\"></span>una de las <span class=\"_ _1d\"> </span>sociedades. <span class=\"_ _1d\"> </span>Los <span class=\"_ _23\"> </span>importes <span class=\"_ _1d\"> </span>se <span class=\"_ _1d\"> </span>han <span class=\"_ _23\"> </span>refle<span class=\"_ _0\"></span>jado <span class=\"_ _1d\"> </span>en <span class=\"_ _23\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _1d\"> </span>balance, <span class=\"_ _23\"> </span>ne<span class=\"_ _0\"></span>to <span class=\"_ _1d\"> </span>de <span class=\"_ _23\"> </span>provisiones <span class=\"_ _1c\"> </span>para insolvencias, estimada<span class=\"_ _0\"></span>s por la Direcci\u00f3n e<span class=\"_ _0\"></span>n funci\u00f3n de <span class=\"_ _0\"></span>la experiencia de <span class=\"_ _0\"></span>ejercicios anteriores y<span class=\"_ _4b\"> </span>de su valoraci\u00f3n del entorno econ\u00f3mico actual.   En <span class=\"_ _24\"> </span>cuanto <span class=\"_ _1e\"> </span>a <span class=\"_ _24\"> </span>las  inver<span class=\"_ _0\"></span>siones, <span class=\"_ _24\"> </span>todas  son <span class=\"_ _4\"> </span>l\u00ed<span class=\"_ _2\"></span>quidas <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>el  c<span class=\"_ _0\"></span>orto <span class=\"_ _24\"> </span>plazo, <span class=\"_ _1e\"> </span>no <span class=\"_ _24\"> </span>existiendo <span class=\"_ _24\"> </span>ninguna restricci\u00f3n <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>libre <span class=\"_ _8\"> </span>disposici\u00f3n, <span class=\"_ _4\"> </span>a <span class=\"_ _7\"> </span>excepci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>aquellos <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>encuentra <span class=\"_ _8\"> </span>pignorados <span class=\"_ _8\"> </span>en garant\u00eda de pr\u00e9stamos recibidos o servicios a prestar, detallados en la Nota 8. 10.2) Riesgo de Liquidez El <span class=\"_ _1\"></span>riesgo de <span class=\"_ _1\"></span>liquidez <span class=\"_ _1\"></span>impli<span class=\"_ _2\"></span>ca <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>posibilidad <span class=\"_ _1\"></span>de que <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _1\"></span>no tuviera <span class=\"_ _1\"></span>capacidad <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>atender <span class=\"_ _0\"></span>sus obligaciones  fina<span class=\"_ _0\"></span>ncieras  a <span class=\"_ _1e\"> </span>corto  plazo.  Pa<span class=\"_ _0\"></span>ra  evitar  que<span class=\"_ _0\"></span>  esta  c<span class=\"_ _0\"></span>ircunstancia  se <span class=\"_ _1e\"> </span>produzca  la Direcci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _9\"></span>lleva <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>cabo <span class=\"_ _9\"></span>una <span class=\"_ _7\"></span>minuciosa <span class=\"_ _9\"></span>gesti\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _7\"></span>riesgo <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>liquidez <span class=\"_ _9\"></span>mediante <span class=\"_ _9\"></span>el mantenimiento <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>suficiente <span class=\"_ _5\"></span>efectivo <span class=\"_ _9\"></span>y <span class=\"_ _5\"></span>valores <span class=\"_ _5\"></span>n<span class=\"_ _2\"></span>egociables, <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>mediante <span class=\"_ _5\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _5\"></span>disponibilidad <span class=\"_ _5\"></span>de financiaci\u00f3n por importes suficientes a trav\u00e9s de facilidades de cr\u00e9<span class=\"_ _0\"></span>dito comprometidas. El <span class=\"_ _1d\"> </span>Grupo <span class=\"_ _1c\"> </span>se <span class=\"_ _1d\"> </span>financia <span class=\"_ _1d\"> </span>con <span class=\"_ _1d\"> </span>una <span class=\"_ _1d\"> </span>combinaci\u00f3n <span class=\"_ _1c\"> </span>de <span class=\"_ _1d\"> </span>fondos <span class=\"_ _1d\"> </span>propios, <span class=\"_ _1d\"> </span>pr\u00e9stamos <span class=\"_ _1d\"> </span>de <span class=\"_ _1c\"> </span>entidades financieras, emisi\u00f3n de bonos, programas p\u00fablicos de financiaci\u00f3n de I+D, etc.  En el <span class=\"_ _0\"></span>futuro, el <span class=\"_ _0\"></span>Grupo podr\u00eda ne<span class=\"_ _0\"></span>cesitar captar <span class=\"_ _0\"></span>nuevos fondos propios <span class=\"_ _0\"></span>o de <span class=\"_ _0\"></span>terceros <span class=\"_ _0\"></span>para atender a <span class=\"_ _2\"></span>sus <span class=\"_ _6\"></span>necesidades <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>fin<span class=\"_ _2\"></span>anciaci\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>corto, <span class=\"_ _6\"></span>medio <span class=\"_ _6\"></span>o <span class=\"_ _2\"></span>largo <span class=\"_ _6\"></span>plazo, <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>para <span class=\"_ _6\"></span>continuar <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>expansi\u00f3n<span class=\"_ _2\"></span> de <span class=\"_ _1\"></span>su negoc<span class=\"_ _0\"></span>io. <span class=\"_ _1\"></span>El Grupo <span class=\"_ _1\"></span>no puede<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>asegurar la <span class=\"_ _3\"></span>disp<span class=\"_ _2\"></span>onibilidad de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>recursos <span class=\"_ _0\"></span>financieros <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>terceros o <span class=\"_ _1\"></span>que \u00e9stos <span class=\"_ _1\"></span>est\u00e9n <span class=\"_ _0\"></span>disponibles <span class=\"_ _1\"></span>en condiciones <span class=\"_ _1\"></span>aceptables. Si <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>obtenci\u00f3n de <span class=\"_ _1\"></span>recursos <span class=\"_ _0\"></span>financieros no fuera posible o <span class=\"_ _2\"></span>resultara m\u00e1s costosa <span class=\"_ _2\"></span>que en el <span class=\"_ _2\"></span>pasado, ello <span class=\"_ _2\"></span>podr\u00eda afectar negativ<span class=\"_ _2\"></span>amente al<span class=\"_ _2\"></span> negocio, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>los resultados, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>erspectivas <span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>si<span class=\"_ _2\"></span>tuaci\u00f3n <span class=\"_ _1\"></span>financiera, <span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>con\u00f3mica <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>atrimonial del Grupo. Sin <span class=\"_ _9\"></span>embargo, <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>vista <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>inter\u00e9s <span class=\"_ _9\"></span>demostrado <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>accionistas <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>bonistas <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>\u00faltimas ampliaciones/emisiones, <span class=\"_ _24\"> </span>junto  c<span class=\"_ _0\"></span>on <span class=\"_ _24\"> </span>su<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>visibil<span class=\"_ _2\"></span>idad <span class=\"_ _24\"> </span>en  el <span class=\"_ _24\"> </span>mercado, <span class=\"_ _24\"> </span>no  se <span class=\"_ _24\"> </span>prev\u00e9 <span class=\"_ _1e\"> </span>que <span class=\"_ _1e\"> </span>existan dificultades <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>obtenc<span class=\"_ _2\"></span>i\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>financiaci\u00f3n <span class=\"_ _9\"></span>para<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>continuar <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>plane<span class=\"_ _2\"></span>s <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>crecimiento <span class=\"_ _9\"></span>y expansi\u00f3n <span class=\"_ _8\"> </span>del <span class=\"_ _4\"> </span>grupo <span class=\"_ _4\"> </span>en<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>el <span class=\"_ _8\"> </span>corto <span class=\"_ _4\"> </span>plazo. <span class=\"_ _4\"> </span>En <span class=\"_ _4\"> </span>cualquier <span class=\"_ _4\"> </span>caso, <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _4\"> </span>Direcci\u00f3n <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Grupo <span class=\"_ _8\"> </span>trab<span class=\"_ _2\"></span>aja activamente en la obtenci\u00f3n de nuevas l\u00edneas de financiaci\u00f3n y con<span class=\"_ _2\"></span> un coste financiero menor.<span class=\"_ _2\"></span> En <span class=\"_ _5\"></span>este <span class=\"_ _9\"></span>s<span class=\"_ _2\"></span>entido, <span class=\"_ _5\"></span>tal <span class=\"_ _9\"></span>com<span class=\"_ _2\"></span>o <span class=\"_ _5\"></span>se <span class=\"_ _7\"></span>comenta <span class=\"_ _5\"></span>en <span class=\"_ _9\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>Nota<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>25, <span class=\"_ _9\"></span>con <span class=\"_ _7\"> </span>fecha <span class=\"_ _9\"></span>19 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ma<span class=\"_ _2\"></span>rzo <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>2025 <span class=\"_ _9\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>h<span class=\"_ _2\"></span>a concedido por <span class=\"_ _2\"></span>parte d<span class=\"_ _2\"></span>e A<span class=\"_ _2\"></span>ndorra Banc <span class=\"_ _2\"></span>Agricol <span class=\"_ _2\"></span>Reig, <span class=\"_ _2\"></span>S.A. <span class=\"_ _2\"></span>una p\u00f3liza <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cr\u00e9dito <span class=\"_ _2\"></span>de 15 <span class=\"_ _2\"></span>millones de euros <span class=\"_ _1\"></span>con vencimiento a 1 <span class=\"_ _0\"></span>a\u00f1o, de<span class=\"_ _0\"></span>vengando un <span class=\"_ _1\"></span>ti<span class=\"_ _2\"></span>po de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>en base <span class=\"_ _1\"></span>al Euribor a 12 <span class=\"_ _0\"></span>meses + 5,50%. Adicionalmente, los calendarios de amortizaci\u00f3n de pr<span class=\"_ _0\"></span>\u00e9stamos de origen p\u00fablico dependen de<span class=\"_ _0\"></span>l grado <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>just<span class=\"_ _2\"></span>ificaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>proyectos <span class=\"_ _2\"></span>presentados <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>nivel <span class=\"_ _2\"></span>t\u00e9cnico. <span class=\"_ _6\"></span>Existe <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>el no  cumplimiento  de <span class=\"_ _1c\"> </span>alguno  de  los <span class=\"_ _1c\"> </span>criterios  de <span class=\"_ _1c\"> </span>justificaci\u00f3n  modifica<span class=\"_ _2\"></span>ra  el <span class=\"_ _1c\"> </span>calendario  de vencimientos, <span class=\"_ _3\"></span>lo <span class=\"_ _1\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>pod<span class=\"_ _2\"></span>r\u00eda <span class=\"_ _3\"></span>ten<span class=\"_ _2\"></span>er <span class=\"_ _3\"></span>un<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>impacto <span class=\"_ _3\"></span>n<span class=\"_ _2\"></span>egativo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>liquidez <span class=\"_ _1\"></span>y, <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>tanto, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>situa<span class=\"_ _2\"></span>ci\u00f3n financiera del Grupo.  La <span class=\"_ _5\"></span>direcci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Grupo <span class=\"_ _9\"></span>no <span class=\"_ _5\"></span>tiene <span class=\"_ _5\"></span>indi<span class=\"_ _2\"></span>cios <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>presagiar <span class=\"_ _5\"></span>problemas <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>justificaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los<span class=\"_ _2\"></span> hitos <span class=\"_ _2\"></span>fijados <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>distintos <span class=\"_ _2\"></span>proyectos <span class=\"_ _2\"></span>financiados <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ecursos <span class=\"_ _2\"></span>p\u00fablicos, <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>hist\u00f3ricamente no<span class=\"_ _2\"></span> ha tenido problemas en su justificaci\u00f3n.  Como <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>describe <span class=\"_ _3\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Nota <span class=\"_ _3\"></span>9, <span class=\"_ _1\"></span>durante <span class=\"_ _3\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>ejercicios <span class=\"_ _1\"></span>2023 <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>emitieron <span class=\"_ _3\"></span>250 <span class=\"_ _1\"></span>obligaciones convertibles <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>importe <span class=\"_ _2\"></span>total <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>25 <span class=\"_ _6\"></span>millones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros, <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>permitieron <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>Grupo <span class=\"_ _2\"></span>financiar sus operaciones recurrentes y la continuidad de los proyectos de desarrollo en curso. Por lo <span class=\"_ _1\"></span>que respe<span class=\"_ _0\"></span>cta a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>deuda <span class=\"_ _1\"></span>finan<span class=\"_ _2\"></span>ciera, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>mayor\u00eda e<span class=\"_ _0\"></span>st\u00e1 <span class=\"_ _0\"></span>ligada <span class=\"_ _1\"></span>al TLB detallado <span class=\"_ _1\"></span>en la <span class=\"_ _1\"></span>Nota 9, <span class=\"_ _1\"></span>que tal <span class=\"_ _1\"></span>como se<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>com<span class=\"_ _2\"></span>enta <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>la Nota <span class=\"_ _1\"></span>25 <span class=\"_ _0\"></span>ha <span class=\"_ _1\"></span>sido amortizado <span class=\"_ _1\"></span>anticipadamente e<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>en<span class=\"_ _2\"></span>ero <span class=\"_ _1\"></span>de 2026 a ra\u00edz de la venta del subgrupo Aspy Global Services, S.A.U. y sociedades dependientes. 10.3<span class=\"lsa\">) </span>Riesgo de Tipo de Inter\u00e9s<span class=\"_ _4b\"> </span>Las <span class=\"_ _7\"> </span>va<span class=\"_ _2\"></span>riaciones <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>t<span class=\"_ _2\"></span>ipos <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>inter\u00e9s <span class=\"_ _8\"> </span>modi<span class=\"_ _2\"></span>fican <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>r<span class=\"_ _2\"></span>azonable <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>aquellos <span class=\"_ _8\"> </span>activos <span class=\"_ _4\"> </span>y pasivos <span class=\"_ _1\"></span>que deve<span class=\"_ _0\"></span>ngan <span class=\"_ _1\"></span>un tipo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>int<span class=\"_ _2\"></span>er\u00e9s <span class=\"_ _1\"></span>fijo, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _0\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _0\"></span>futuros <span class=\"_ _1\"></span>de l<span class=\"_ _0\"></span>os <span class=\"_ _1\"></span>activos y <span class=\"_ _1\"></span>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 <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>deuda <span class=\"_ _9\"></span>que <span class=\"_ _7\"></span>permita <span class=\"_ _9\"></span>minimizar <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>coste <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>deuda <span class=\"_ _7\"> </span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>horizonte <span class=\"_ _7\"></span>plurianual <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>una<span class=\"_ _2\"></span> volatilidad reducida en la cuenta de p\u00e9rdidas y ganancias consolidada. Gran pa<span class=\"_ _2\"></span>rte <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>financia<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ntidades <span class=\"_ _2\"></span>bancarias <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>encuentra <span class=\"_ _2\"></span>referenciada a tipos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inter\u00e9s <span class=\"_ _2\"></span>variables. <span class=\"_ _2\"></span>Este <span class=\"_ _2\"></span>hecho <span class=\"_ _2\"></span>implica q<span class=\"_ _2\"></span>ue el <span class=\"_ _6\"></span>Grupo <span class=\"_ _2\"></span>est\u00e1 <span class=\"_ _2\"></span>expuesto a <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>fluctuaciones de tipos de <span class=\"_ _2\"></span>inter\u00e9s y que un incremento de estos <span class=\"_ _2\"></span>podr\u00eda resultar e<span class=\"_ _2\"></span>n un incremento <span class=\"_ _2\"></span>de los costes de <span class=\"_ _5\"></span>financiaci\u00f3n <span class=\"_ _5\"></span>relativos <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>endeudamiento <span class=\"_ _5\"></span>existente, <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>podr\u00eda <span class=\"_ _5\"></span>afectar <span class=\"_ _5\"></span>negativamente <span class=\"_ _5\"></span>al negocio, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>los resultados, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>erspectivas <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>si<span class=\"_ _2\"></span>tuaci\u00f3n <span class=\"_ _1\"></span>financiera, <span class=\"_ _1\"></span>econ\u00f3<span class=\"_ _2\"></span>mica <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>atrimonial del <span class=\"_ _5\"></span>Grupo. <span class=\"_ _9\"></span>Sin <span class=\"_ _9\"></span>embargo, <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Direcci\u00f3n <span class=\"_ _9\"></span>presta <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>atenci\u00f3n <span class=\"_ _5\"></span>constante <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>evoluci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>tipos durante <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>rev\u00e9 <span class=\"_ _1\"></span>variaciones <span class=\"_ _1\"></span>significati<span class=\"_ _2\"></span>vas <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>corto <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>medio plazo <span class=\"_ _3\"></span>que pudieran afectar <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>relevant<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Grupo. <span class=\"_ _0\"></span>En <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>detectarse <span class=\"_ _1\"></span>un <span class=\"_ _0\"></span>incremento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>riesgo <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>tomar\u00edan medidas de cobertura con la debida anticipaci\u00f3n. An\u00e1lisis de sensibilidad<span class=\"ff2 fs0\"> </span>Un incremento en la c<span class=\"_ _0\"></span>urva de tipo de inter\u00e9s de 10<span class=\"_ _0\"></span>0 puntos b\u00e1sicos al 31 de<span class=\"_ _1\"></span> diciembre de 2025 supondr\u00eda un <span class=\"_ _0\"></span>incremento del <span class=\"_ _0\"></span>gasto por <span class=\"_ _0\"></span>intereses de 1.710 <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros. (1.757 miles <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>uros al 31 de diciembre de 2024<span class=\"lsa\">).</span> 10.4) Riesgo de Tipo de Cambio En <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>medida <span class=\"_ _2\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>ATRYS <span class=\"_ _2\"></span>desarrolla <span class=\"_ _2\"></span>parte <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>actividad <span class=\"_ _2\"></span>econ\u00f3mica <span class=\"_ _2\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>extranjero <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>fuera de <span class=\"_ _0\"></span>la zona<span class=\"_ _0\"></span> euro, <span class=\"_ _1\"></span>puede experimentar <span class=\"_ _0\"></span>un impacto <span class=\"_ _1\"></span>si<span class=\"_ _2\"></span>gnificativo <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>su cuenta de <span class=\"_ _0\"></span>resultados <span class=\"_ _1\"></span>y<span class=\"_ _2\"></span> en <span class=\"_ _1\"></span>el balance consolidado <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>consecuencia de <span class=\"_ _2\"></span>variaciones en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor de <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>divisas <span class=\"_ _2\"></span>en los <span class=\"_ _2\"></span>pa\u00edses que opere con respecto al euro. En <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>pa\u00edses <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>opera <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>compa\u00f1\u00eda <span class=\"_ _6\"></span>con <span class=\"_ _5\"></span>divisas <span class=\"_ _5\"></span>diferentes <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>euro, <span class=\"_ _5\"></span>tanto <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>ingresos como los costes <span class=\"_ _2\"></span>se generan en <span class=\"_ _2\"></span>su totalidad <span class=\"_ _2\"></span>en la d<span class=\"_ _2\"></span>ivisa local del pa\u00eds, <span class=\"_ _2\"></span>mitigando as\u00ed <span class=\"_ _2\"></span>el impacto<span class=\"_ _2\"></span> de <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span>evoluci\u00f3n <span class=\"_ _5\"></span>adve<span class=\"_ _0\"></span>rsa <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>tipo <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>cambio <span class=\"_ _6\"></span>respecto <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>otros <span class=\"_ _5\"></span>modelos<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>nego<span class=\"_ _2\"></span>cio <span class=\"_ _6\"></span>donde<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>los ingresos se <span class=\"_ _2\"></span>generan <span class=\"_ _2\"></span>en di<span class=\"_ _2\"></span>visa local <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>costes se <span class=\"_ _2\"></span>generan <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>divisa de <span class=\"_ _2\"></span>referencia <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>el US<span class=\"_ _2\"></span> d\u00f3lar <span class=\"_ _7\"> </span>o <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>euro. <span class=\"_ _7\"> </span>La <span class=\"_ _8\"> </span>com<span class=\"_ _2\"></span>pa\u00f1\u00eda <span class=\"_ _7\"> </span>no <span class=\"_ _8\"> </span>realiza <span class=\"_ _8\"> </span>coberturas <span class=\"_ _7\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>divisas <span class=\"_ _8\"> </span>en <span class=\"_ _7\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _7\"> </span>ope<span class=\"_ _2\"></span>rativa <span class=\"_ _7\"> </span>local <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>sus<span class=\"_ _2\"></span> negocios que operan en divisas diferentes a<span class=\"_ _0\"></span>l euro. <span class=\"_ _2\"></span> La <span class=\"_ _1\"></span>direcci\u00f3n financiera <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>compa\u00f1\u00eda solo <span class=\"_ _1\"></span>contempla realiza<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>coberturas de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>tipo de <span class=\"_ _1\"></span>cambio en el <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>exista <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>pago significa<span class=\"_ _0\"></span>tivo pre<span class=\"_ _0\"></span>visto a <span class=\"_ _1\"></span>corto plazo <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>un<span class=\"_ _2\"></span>a divisa <span class=\"_ _0\"></span>diferente <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>eu<span class=\"_ _2\"></span>ro como puede surgir en el caso del pago en efectivo del importe de adquisici\u00f3n de una empresa. A <span class=\"_ _2\"></span>continuaci\u00f3n, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>detallan <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>evoluci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>tipos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cambios <span class=\"_ _2\"></span>medios <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>divisas <span class=\"_ _2\"></span>aplicados respecto al euro.  Divisas Siglas TC Medio aplicado en el ejercicio 2025 TC Medio aplicado en el ejercicio 2024 Franco suizo CHF 0,94 0,95 Peso chileno CLP 1.075,23 1.024,59 Peso colombiano COP 4.558,27 4.426,05 Peso mexicano MXN 21,63 19,99 Real brasile\u00f1o BRL<span class=\"ls0\"> </span>6,29 5,91 Sol peruano PEN 3,81 3,94<span class=\"_ _4b\"> </span>La <span class=\"_ _3\"></span>compa\u00f1\u00eda <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>realizado <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>an\u00e1lisis <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>sensibilidad <span class=\"_ _1\"></span>sobre <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>impacto <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>tendr\u00eda <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Patrimonio y <span class=\"_ _2\"></span>Resultados <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ejercicio <span class=\"_ _6\"></span>2025, <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>devaluaci\u00f3n <span class=\"_ _6\"></span>o <span class=\"_ _2\"></span>apreciaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>divi<span class=\"_ _2\"></span>sas <span class=\"_ _2\"></span>respecto <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>euro<span class=\"_ _2\"></span> de un +10 y -10% en las que opera la compa\u00f1\u00eda: Ejercicio 2025 Siglas Efecto en Patrimonio Efecto en Resultado -<span class=\"ls6\">10%</span> 10%<span class=\"ls0\"> </span>-<span class=\"ls6\">10%</span> 10%<span class=\"ls0\"> </span>Franco suizo CHF (<span class=\"ls6\">74</span>) (6<span class=\"ls7\">29</span>) 3 (2) Peso chileno CLP 1<span class=\"ls2\">.9<span class=\"ls6\">34</span></span> (<span class=\"ls6\">1.<span class=\"ls7\">58</span></span>3) 238 (194) Peso colombiano COP 520<span class=\"ls0\"> </span>(425) 66<span class=\"ls0\"> </span>(<span class=\"ls6\">54</span>) Peso mexicano MXN 416<span class=\"ls0\"> </span>(340) 53 (4<span class=\"ls6\">3)<span class=\"ls0\"> </span></span>Real brasile\u00f1o BRL<span class=\"ls0\"> </span>(286) 234 18<span class=\"ls0\"> </span>(15) Sol Peruano PEN 1 (1) - - El detalle de la composici\u00f3n de los saldos en moneda extranjera se e<span class=\"_ _0\"></span>ncuentra en la Nota 23.<span class=\"_ _4b\"> </span>10.5) Riesgo de impago de cr\u00e9ditos El <span class=\"_ _1\"></span>Contrato <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>Financiac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _1\"></span>Senior <span class=\"_ _0\"></span>firmado <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>mes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2021 <span class=\"_ _0\"></span>(TLB) <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>encuentra sujeto <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>nue<span class=\"_ _0\"></span>vas <span class=\"_ _6\"></span>condiciones <span class=\"_ _6\"></span>(covenants) <span class=\"_ _6\"></span>acordadas <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>ATRYS <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>los <span class=\"_ _2\"></span>financiadores. <span class=\"_ _6\"></span>Por su pa<span class=\"_ _0\"></span>rte, <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>as Asa<span class=\"_ _0\"></span>mbleas Ge<span class=\"_ _0\"></span>nerales <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Sindicato de <span class=\"_ _1\"></span>Bonistas y <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>Obli<span class=\"_ _2\"></span>gaciones Convertibles se <span class=\"_ _5\"></span>aproba<span class=\"_ _0\"></span>ron <span class=\"_ _5\"></span>modificar <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>condiciones <span class=\"_ _5\"></span>fina<span class=\"_ _0\"></span>ncieras <span class=\"_ _5\"></span>para <span class=\"_ _6\"></span>hacerlas <span class=\"_ _5\"></span>equivalentes <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>Contrato <span class=\"_ _6\"></span>de Financiaci\u00f3n Senior.  Conviene <span class=\"_ _1\"></span>indicar que <span class=\"_ _1\"></span>las gara<span class=\"_ _0\"></span>nt\u00edas <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>finan<span class=\"_ _2\"></span>ciaci\u00f3n <span class=\"_ _1\"></span>existente incluyen <span class=\"_ _1\"></span>las siguientes <span class=\"_ _1\"></span>garant\u00edas reales:  (i) <span class=\"_ _1c\"> </span>prenda <span class=\"_ _1c\"> </span>sobre <span class=\"_ _1c\"> </span>derechos  de <span class=\"_ _1c\"> </span>cr\u00e9dito  d<span class=\"_ _2\"></span>e  cuentas <span class=\"_ _1c\"> </span>bancarias <span class=\"_ _1c\"> </span>(es <span class=\"_ _1c\"> </span>decir,  existe <span class=\"_ _1c\"> </span>libre disposici\u00f3n  a  las  cuentas  bancarias  salvo  que <span class=\"_ _1e\"> </span>se  produzca  un  default<span class=\"_ _2\"></span>,  en  cuyo  caso  los financiadores <span class=\"_ _1\"></span>podr\u00e1n <span class=\"_ _0\"></span>tener <span class=\"_ _1\"></span>derecho <span class=\"_ _0\"></span>sobre <span class=\"_ _1\"></span>las c<span class=\"_ _0\"></span>uentas <span class=\"_ _1\"></span>bancarias <span class=\"_ _0\"></span>existentes); <span class=\"_ _1\"></span>(ii) prenda<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>sobre los derechos <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>cr\u00e9dito <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>pr\u00e9stamos <span class=\"_ _7\"> </span>int<span class=\"_ _2\"></span>ragrupo; <span class=\"_ _7\"> </span>y <span class=\"_ _8\"> </span>(iii) <span class=\"_ _4\"> </span>prenda <span class=\"_ _7\"> </span>real <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>primer <span class=\"_ _8\"> </span>grado <span class=\"_ _8\"> </span>sobre <span class=\"_ _8\"> </span>las acciones <span class=\"_ _4\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _24\"> </span>filiales <span class=\"_ _24\"> </span>del <span class=\"_ _24\"> </span>Grupo <span class=\"_ _24\"> </span>que  repre<span class=\"_ _0\"></span>sentaban <span class=\"_ _24\"> </span>el <span class=\"_ _1e\"> </span>94% <span class=\"_ _24\"> </span>del <span class=\"_ _24\"> </span>EBITDA <span class=\"_ _24\"> </span>consolidado <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>el<span class=\"_ _2\"></span> momento de la firma del contrato. En caso <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e default, los <span class=\"_ _0\"></span>financiadores podr\u00edan e<span class=\"_ _0\"></span>jecutar las <span class=\"_ _0\"></span>garant\u00edas sobre las <span class=\"_ _0\"></span>cuentas bancarias, cr\u00e9ditos <span class=\"_ _7\"> </span>intragrupo <span class=\"_ _8\"> </span>o <span class=\"_ _7\"> </span>las<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>acciones <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _7\"> </span>filiales <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>ATRYS <span class=\"_ _4\"> </span>que <span class=\"_ _7\"> </span>rep<span class=\"_ _2\"></span>resentaban <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>94<span class=\"_ _2\"></span>% <span class=\"_ _7\"> </span>de<span class=\"_ _2\"></span>l EBITDA <span class=\"_ _6\"></span>consolidado <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>momento <span class=\"_ _5\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>firma <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>contrato. <span class=\"_ _5\"></span>Igualmente, <span class=\"_ _6\"></span>ATRYS <span class=\"_ _6\"></span>no <span class=\"_ _5\"></span>podr\u00e1 distribuir <span class=\"_ _4\"> </span>dividendos <span class=\"_ _4\"> </span>si <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>Ratio <span class=\"_ _4\"> </span>Deuda <span class=\"_ _8\"> </span>Financiera <span class=\"_ _4\"> </span>Neta <span class=\"_ _8\"> </span>/ <span class=\"_ _4\"> </span>EBITDA <span class=\"_ _4\"> </span>pro-<span class=\"_ _2\"></span>forma <span class=\"_ _8\"> </span>supera <span class=\"_ _4\"> </span>2,5x (c\u00e1lculo <span class=\"_ _5\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>acuerdo <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>C<span class=\"_ _2\"></span>ontrato <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Financiaci\u00f3n <span class=\"_ _7\"></span>Senior <span class=\"_ _9\"></span>firmado). <span class=\"_ _9\"></span>El <span class=\"_ _9\"></span>incumpl<span class=\"_ _2\"></span>imiento <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los ratios <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>obli<span class=\"_ _2\"></span>gaciones <span class=\"_ _4\"> </span>establecidos <span class=\"_ _8\"> </span>en<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>contratos <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>finan<span class=\"_ _2\"></span>ciaci\u00f3n <span class=\"_ _8\"> </span>p<span class=\"_ _2\"></span>odr\u00ed<span class=\"_ _2\"></span>a <span class=\"_ _4\"> </span>motivar <span class=\"_ _8\"> </span>que<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>los financiadores <span class=\"_ _2\"></span>solicitaran <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>vencimiento <span class=\"_ _6\"></span>anticipado <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>finan<span class=\"_ _2\"></span>ciaci\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>su<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>intereses, <span class=\"_ _2\"></span>y, <span class=\"_ _6\"></span>en su<span class=\"_ _2\"></span> caso, ejecutar <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>garant\u00edas, <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>podr\u00eda <span class=\"_ _2\"></span>afectar <span class=\"_ _2\"></span>negativa y<span class=\"_ _2\"></span> sust<span class=\"_ _2\"></span>ancialmente a <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>actividades, liquidez, <span class=\"_ _4\"> </span>continuidad <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>negocio, <span class=\"_ _4\"> </span>sit<span class=\"_ _2\"></span>uaci\u00f3n <span class=\"_ _4\"> </span>financiera, <span class=\"_ _4\"> </span>capacidad <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>a<span class=\"_ _2\"></span>frontar <span class=\"_ _4\"> </span>obligaciones (pudiendo incluso, en un caso extremo, obligar a ATRYS a presentar concurso de acreedores).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-522": {
   "value": "10.1) Riesgo de Cr\u00e9dito Los <span class=\"_ _6\"></span>principales <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>financieros <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>sociedade<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>son <span class=\"_ _5\"></span>saldos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>caja <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>efec<span class=\"_ _0\"></span>tivo, <span class=\"_ _5\"></span>deudores comerciales <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>otras <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>cobrar, <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>inversione<span class=\"_ _2\"></span>s, <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>representan <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>exposici\u00f3n <span class=\"_ _6\"></span>m\u00e1xima <span class=\"_ _6\"></span>al riesgo de cr\u00e9dito en relaci\u00f3n con los activos financieros. En el <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>de los <span class=\"_ _2\"></span>clientes, el <span class=\"_ _2\"></span>riesgo <span class=\"_ _2\"></span>de impago <span class=\"_ _2\"></span>de cr\u00e9ditos <span class=\"_ _2\"></span>consiste en <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>la contraparte <span class=\"_ _2\"></span>de un contrato <span class=\"_ _1f\"> </span>incumpla <span class=\"_ _2a\"> </span>sus <span class=\"_ _2a\"> </span>obligaciones <span class=\"_ _1f\"> </span>contractu<span class=\"_ _2\"></span>ales, <span class=\"_ _1f\"> </span>ocasionando <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"> </span>Grupo <span class=\"_ _1f\"> </span>una <span class=\"_ _2a\"> </span>p\u00e9rdida econ\u00f3mica. Hist\u00f3ricamente el impago de cr\u00e9dito de clie<span class=\"_ _0\"></span>ntes del Grupo ha sido<span class=\"_ _2\"></span> muy reducido y con <span class=\"_ _0\"></span>casos <span class=\"_ _1\"></span>puntuales de <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>poco <span class=\"_ _1\"></span>materiales, respe<span class=\"_ _0\"></span>cto <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cifra <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>neg<span class=\"_ _2\"></span>ocios <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _1\"></span>una de las <span class=\"_ _1d\"> </span>sociedades. <span class=\"_ _1d\"> </span>Los <span class=\"_ _23\"> </span>importes <span class=\"_ _1d\"> </span>se <span class=\"_ _1d\"> </span>han <span class=\"_ _23\"> </span>refle<span class=\"_ _0\"></span>jado <span class=\"_ _1d\"> </span>en <span class=\"_ _23\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _1d\"> </span>balance, <span class=\"_ _23\"> </span>ne<span class=\"_ _0\"></span>to <span class=\"_ _1d\"> </span>de <span class=\"_ _23\"> </span>provisiones <span class=\"_ _1c\"> </span>para insolvencias, estimada<span class=\"_ _0\"></span>s por la Direcci\u00f3n e<span class=\"_ _0\"></span>n funci\u00f3n de <span class=\"_ _0\"></span>la experiencia de <span class=\"_ _0\"></span>ejercicios anteriores y<span class=\"_ _4b\"> </span>de su valoraci\u00f3n del entorno econ\u00f3mico actual.   En <span class=\"_ _24\"> </span>cuanto <span class=\"_ _1e\"> </span>a <span class=\"_ _24\"> </span>las  inver<span class=\"_ _0\"></span>siones, <span class=\"_ _24\"> </span>todas  son <span class=\"_ _4\"> </span>l\u00ed<span class=\"_ _2\"></span>quidas <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>el  c<span class=\"_ _0\"></span>orto <span class=\"_ _24\"> </span>plazo, <span class=\"_ _1e\"> </span>no <span class=\"_ _24\"> </span>existiendo <span class=\"_ _24\"> </span>ninguna restricci\u00f3n <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>libre <span class=\"_ _8\"> </span>disposici\u00f3n, <span class=\"_ _4\"> </span>a <span class=\"_ _7\"> </span>excepci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>aquellos <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>encuentra <span class=\"_ _8\"> </span>pignorados <span class=\"_ _8\"> </span>en garant\u00eda de pr\u00e9stamos recibidos o servicios a prestar, detallados en la Nota 8.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-523": {
   "value": "10.2) Riesgo de Liquidez El <span class=\"_ _1\"></span>riesgo de <span class=\"_ _1\"></span>liquidez <span class=\"_ _1\"></span>impli<span class=\"_ _2\"></span>ca <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>posibilidad <span class=\"_ _1\"></span>de que <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _1\"></span>no tuviera <span class=\"_ _1\"></span>capacidad <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>atender <span class=\"_ _0\"></span>sus obligaciones  fina<span class=\"_ _0\"></span>ncieras  a <span class=\"_ _1e\"> </span>corto  plazo.  Pa<span class=\"_ _0\"></span>ra  evitar  que<span class=\"_ _0\"></span>  esta  c<span class=\"_ _0\"></span>ircunstancia  se <span class=\"_ _1e\"> </span>produzca  la Direcci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _9\"></span>lleva <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>cabo <span class=\"_ _9\"></span>una <span class=\"_ _7\"></span>minuciosa <span class=\"_ _9\"></span>gesti\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _7\"></span>riesgo <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>liquidez <span class=\"_ _9\"></span>mediante <span class=\"_ _9\"></span>el mantenimiento <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>suficiente <span class=\"_ _5\"></span>efectivo <span class=\"_ _9\"></span>y <span class=\"_ _5\"></span>valores <span class=\"_ _5\"></span>n<span class=\"_ _2\"></span>egociables, <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>mediante <span class=\"_ _5\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _5\"></span>disponibilidad <span class=\"_ _5\"></span>de financiaci\u00f3n por importes suficientes a trav\u00e9s de facilidades de cr\u00e9<span class=\"_ _0\"></span>dito comprometidas. El <span class=\"_ _1d\"> </span>Grupo <span class=\"_ _1c\"> </span>se <span class=\"_ _1d\"> </span>financia <span class=\"_ _1d\"> </span>con <span class=\"_ _1d\"> </span>una <span class=\"_ _1d\"> </span>combinaci\u00f3n <span class=\"_ _1c\"> </span>de <span class=\"_ _1d\"> </span>fondos <span class=\"_ _1d\"> </span>propios, <span class=\"_ _1d\"> </span>pr\u00e9stamos <span class=\"_ _1d\"> </span>de <span class=\"_ _1c\"> </span>entidades financieras, emisi\u00f3n de bonos, programas p\u00fablicos de financiaci\u00f3n de I+D, etc.  En el <span class=\"_ _0\"></span>futuro, el <span class=\"_ _0\"></span>Grupo podr\u00eda ne<span class=\"_ _0\"></span>cesitar captar <span class=\"_ _0\"></span>nuevos fondos propios <span class=\"_ _0\"></span>o de <span class=\"_ _0\"></span>terceros <span class=\"_ _0\"></span>para atender a <span class=\"_ _2\"></span>sus <span class=\"_ _6\"></span>necesidades <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>fin<span class=\"_ _2\"></span>anciaci\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>corto, <span class=\"_ _6\"></span>medio <span class=\"_ _6\"></span>o <span class=\"_ _2\"></span>largo <span class=\"_ _6\"></span>plazo, <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>para <span class=\"_ _6\"></span>continuar <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>expansi\u00f3n<span class=\"_ _2\"></span> de <span class=\"_ _1\"></span>su negoc<span class=\"_ _0\"></span>io. <span class=\"_ _1\"></span>El Grupo <span class=\"_ _1\"></span>no puede<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>asegurar la <span class=\"_ _3\"></span>disp<span class=\"_ _2\"></span>onibilidad de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>recursos <span class=\"_ _0\"></span>financieros <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>terceros o <span class=\"_ _1\"></span>que \u00e9stos <span class=\"_ _1\"></span>est\u00e9n <span class=\"_ _0\"></span>disponibles <span class=\"_ _1\"></span>en condiciones <span class=\"_ _1\"></span>aceptables. Si <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>obtenci\u00f3n de <span class=\"_ _1\"></span>recursos <span class=\"_ _0\"></span>financieros no fuera posible o <span class=\"_ _2\"></span>resultara m\u00e1s costosa <span class=\"_ _2\"></span>que en el <span class=\"_ _2\"></span>pasado, ello <span class=\"_ _2\"></span>podr\u00eda afectar negativ<span class=\"_ _2\"></span>amente al<span class=\"_ _2\"></span> negocio, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>los resultados, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>erspectivas <span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>si<span class=\"_ _2\"></span>tuaci\u00f3n <span class=\"_ _1\"></span>financiera, <span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>con\u00f3mica <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>atrimonial del Grupo. Sin <span class=\"_ _9\"></span>embargo, <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>vista <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>inter\u00e9s <span class=\"_ _9\"></span>demostrado <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>accionistas <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>bonistas <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>\u00faltimas ampliaciones/emisiones, <span class=\"_ _24\"> </span>junto  c<span class=\"_ _0\"></span>on <span class=\"_ _24\"> </span>su<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>visibil<span class=\"_ _2\"></span>idad <span class=\"_ _24\"> </span>en  el <span class=\"_ _24\"> </span>mercado, <span class=\"_ _24\"> </span>no  se <span class=\"_ _24\"> </span>prev\u00e9 <span class=\"_ _1e\"> </span>que <span class=\"_ _1e\"> </span>existan dificultades <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>obtenc<span class=\"_ _2\"></span>i\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>financiaci\u00f3n <span class=\"_ _9\"></span>para<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>continuar <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>plane<span class=\"_ _2\"></span>s <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>crecimiento <span class=\"_ _9\"></span>y expansi\u00f3n <span class=\"_ _8\"> </span>del <span class=\"_ _4\"> </span>grupo <span class=\"_ _4\"> </span>en<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>el <span class=\"_ _8\"> </span>corto <span class=\"_ _4\"> </span>plazo. <span class=\"_ _4\"> </span>En <span class=\"_ _4\"> </span>cualquier <span class=\"_ _4\"> </span>caso, <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _4\"> </span>Direcci\u00f3n <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Grupo <span class=\"_ _8\"> </span>trab<span class=\"_ _2\"></span>aja activamente en la obtenci\u00f3n de nuevas l\u00edneas de financiaci\u00f3n y con<span class=\"_ _2\"></span> un coste financiero menor.<span class=\"_ _2\"></span> En <span class=\"_ _5\"></span>este <span class=\"_ _9\"></span>s<span class=\"_ _2\"></span>entido, <span class=\"_ _5\"></span>tal <span class=\"_ _9\"></span>com<span class=\"_ _2\"></span>o <span class=\"_ _5\"></span>se <span class=\"_ _7\"></span>comenta <span class=\"_ _5\"></span>en <span class=\"_ _9\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>Nota<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>25, <span class=\"_ _9\"></span>con <span class=\"_ _7\"> </span>fecha <span class=\"_ _9\"></span>19 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ma<span class=\"_ _2\"></span>rzo <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>2025 <span class=\"_ _9\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>h<span class=\"_ _2\"></span>a concedido por <span class=\"_ _2\"></span>parte d<span class=\"_ _2\"></span>e A<span class=\"_ _2\"></span>ndorra Banc <span class=\"_ _2\"></span>Agricol <span class=\"_ _2\"></span>Reig, <span class=\"_ _2\"></span>S.A. <span class=\"_ _2\"></span>una p\u00f3liza <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cr\u00e9dito <span class=\"_ _2\"></span>de 15 <span class=\"_ _2\"></span>millones de euros <span class=\"_ _1\"></span>con vencimiento a 1 <span class=\"_ _0\"></span>a\u00f1o, de<span class=\"_ _0\"></span>vengando un <span class=\"_ _1\"></span>ti<span class=\"_ _2\"></span>po de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>en base <span class=\"_ _1\"></span>al Euribor a 12 <span class=\"_ _0\"></span>meses + 5,50%. Adicionalmente, los calendarios de amortizaci\u00f3n de pr<span class=\"_ _0\"></span>\u00e9stamos de origen p\u00fablico dependen de<span class=\"_ _0\"></span>l grado <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>just<span class=\"_ _2\"></span>ificaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>proyectos <span class=\"_ _2\"></span>presentados <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>nivel <span class=\"_ _2\"></span>t\u00e9cnico. <span class=\"_ _6\"></span>Existe <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>el no  cumplimiento  de <span class=\"_ _1c\"> </span>alguno  de  los <span class=\"_ _1c\"> </span>criterios  de <span class=\"_ _1c\"> </span>justificaci\u00f3n  modifica<span class=\"_ _2\"></span>ra  el <span class=\"_ _1c\"> </span>calendario  de vencimientos, <span class=\"_ _3\"></span>lo <span class=\"_ _1\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>pod<span class=\"_ _2\"></span>r\u00eda <span class=\"_ _3\"></span>ten<span class=\"_ _2\"></span>er <span class=\"_ _3\"></span>un<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>impacto <span class=\"_ _3\"></span>n<span class=\"_ _2\"></span>egativo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>liquidez <span class=\"_ _1\"></span>y, <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>tanto, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>situa<span class=\"_ _2\"></span>ci\u00f3n financiera del Grupo.  La <span class=\"_ _5\"></span>direcci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Grupo <span class=\"_ _9\"></span>no <span class=\"_ _5\"></span>tiene <span class=\"_ _5\"></span>indi<span class=\"_ _2\"></span>cios <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>presagiar <span class=\"_ _5\"></span>problemas <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>justificaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los<span class=\"_ _2\"></span> hitos <span class=\"_ _2\"></span>fijados <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>distintos <span class=\"_ _2\"></span>proyectos <span class=\"_ _2\"></span>financiados <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ecursos <span class=\"_ _2\"></span>p\u00fablicos, <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>hist\u00f3ricamente no<span class=\"_ _2\"></span> ha tenido problemas en su justificaci\u00f3n.  Como <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>describe <span class=\"_ _3\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Nota <span class=\"_ _3\"></span>9, <span class=\"_ _1\"></span>durante <span class=\"_ _3\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>ejercicios <span class=\"_ _1\"></span>2023 <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>emitieron <span class=\"_ _3\"></span>250 <span class=\"_ _1\"></span>obligaciones convertibles <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>importe <span class=\"_ _2\"></span>total <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>25 <span class=\"_ _6\"></span>millones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros, <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>permitieron <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>Grupo <span class=\"_ _2\"></span>financiar sus operaciones recurrentes y la continuidad de los proyectos de desarrollo en curso. Por lo <span class=\"_ _1\"></span>que respe<span class=\"_ _0\"></span>cta a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>deuda <span class=\"_ _1\"></span>finan<span class=\"_ _2\"></span>ciera, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>mayor\u00eda e<span class=\"_ _0\"></span>st\u00e1 <span class=\"_ _0\"></span>ligada <span class=\"_ _1\"></span>al TLB detallado <span class=\"_ _1\"></span>en la <span class=\"_ _1\"></span>Nota 9, <span class=\"_ _1\"></span>que tal <span class=\"_ _1\"></span>como se<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>com<span class=\"_ _2\"></span>enta <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>la Nota <span class=\"_ _1\"></span>25 <span class=\"_ _0\"></span>ha <span class=\"_ _1\"></span>sido amortizado <span class=\"_ _1\"></span>anticipadamente e<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>en<span class=\"_ _2\"></span>ero <span class=\"_ _1\"></span>de 2026 a ra\u00edz de la venta del subgrupo Aspy Global Services, S.A.U. y sociedades dependientes.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-524": {
   "value": "10.3<span class=\"lsa\">) </span>Riesgo de Tipo de Inter\u00e9s<span class=\"_ _4b\"> </span>Las <span class=\"_ _7\"> </span>va<span class=\"_ _2\"></span>riaciones <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>t<span class=\"_ _2\"></span>ipos <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>inter\u00e9s <span class=\"_ _8\"> </span>modi<span class=\"_ _2\"></span>fican <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>r<span class=\"_ _2\"></span>azonable <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>aquellos <span class=\"_ _8\"> </span>activos <span class=\"_ _4\"> </span>y pasivos <span class=\"_ _1\"></span>que deve<span class=\"_ _0\"></span>ngan <span class=\"_ _1\"></span>un tipo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>int<span class=\"_ _2\"></span>er\u00e9s <span class=\"_ _1\"></span>fijo, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _0\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _0\"></span>futuros <span class=\"_ _1\"></span>de l<span class=\"_ _0\"></span>os <span class=\"_ _1\"></span>activos y <span class=\"_ _1\"></span>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 <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>deuda <span class=\"_ _9\"></span>que <span class=\"_ _7\"></span>permita <span class=\"_ _9\"></span>minimizar <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>coste <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>deuda <span class=\"_ _7\"> </span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>horizonte <span class=\"_ _7\"></span>plurianual <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>una<span class=\"_ _2\"></span> volatilidad reducida en la cuenta de p\u00e9rdidas y ganancias consolidada. Gran pa<span class=\"_ _2\"></span>rte <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>financia<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ntidades <span class=\"_ _2\"></span>bancarias <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>encuentra <span class=\"_ _2\"></span>referenciada a tipos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inter\u00e9s <span class=\"_ _2\"></span>variables. <span class=\"_ _2\"></span>Este <span class=\"_ _2\"></span>hecho <span class=\"_ _2\"></span>implica q<span class=\"_ _2\"></span>ue el <span class=\"_ _6\"></span>Grupo <span class=\"_ _2\"></span>est\u00e1 <span class=\"_ _2\"></span>expuesto a <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>fluctuaciones de tipos de <span class=\"_ _2\"></span>inter\u00e9s y que un incremento de estos <span class=\"_ _2\"></span>podr\u00eda resultar e<span class=\"_ _2\"></span>n un incremento <span class=\"_ _2\"></span>de los costes de <span class=\"_ _5\"></span>financiaci\u00f3n <span class=\"_ _5\"></span>relativos <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>endeudamiento <span class=\"_ _5\"></span>existente, <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>podr\u00eda <span class=\"_ _5\"></span>afectar <span class=\"_ _5\"></span>negativamente <span class=\"_ _5\"></span>al negocio, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>los resultados, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>erspectivas <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>si<span class=\"_ _2\"></span>tuaci\u00f3n <span class=\"_ _1\"></span>financiera, <span class=\"_ _1\"></span>econ\u00f3<span class=\"_ _2\"></span>mica <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>atrimonial del <span class=\"_ _5\"></span>Grupo. <span class=\"_ _9\"></span>Sin <span class=\"_ _9\"></span>embargo, <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Direcci\u00f3n <span class=\"_ _9\"></span>presta <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>atenci\u00f3n <span class=\"_ _5\"></span>constante <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>evoluci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>tipos durante <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>rev\u00e9 <span class=\"_ _1\"></span>variaciones <span class=\"_ _1\"></span>significati<span class=\"_ _2\"></span>vas <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>corto <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>medio plazo <span class=\"_ _3\"></span>que pudieran afectar <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>relevant<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Grupo. <span class=\"_ _0\"></span>En <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>detectarse <span class=\"_ _1\"></span>un <span class=\"_ _0\"></span>incremento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>riesgo <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>tomar\u00edan medidas de cobertura con la debida anticipaci\u00f3n. An\u00e1lisis de sensibilidad<span class=\"ff2 fs0\"> </span>Un incremento en la c<span class=\"_ _0\"></span>urva de tipo de inter\u00e9s de 10<span class=\"_ _0\"></span>0 puntos b\u00e1sicos al 31 de<span class=\"_ _1\"></span> diciembre de 2025 supondr\u00eda un <span class=\"_ _0\"></span>incremento del <span class=\"_ _0\"></span>gasto por <span class=\"_ _0\"></span>intereses de 1.710 <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros. (1.757 miles <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>uros al 31 de diciembre de 2024<span class=\"lsa\">).</span> 10.4) Riesgo de Tipo de Cambio En <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>medida <span class=\"_ _2\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>ATRYS <span class=\"_ _2\"></span>desarrolla <span class=\"_ _2\"></span>parte <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>actividad <span class=\"_ _2\"></span>econ\u00f3mica <span class=\"_ _2\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>extranjero <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>fuera de <span class=\"_ _0\"></span>la zona<span class=\"_ _0\"></span> euro, <span class=\"_ _1\"></span>puede experimentar <span class=\"_ _0\"></span>un impacto <span class=\"_ _1\"></span>si<span class=\"_ _2\"></span>gnificativo <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>su cuenta de <span class=\"_ _0\"></span>resultados <span class=\"_ _1\"></span>y<span class=\"_ _2\"></span> en <span class=\"_ _1\"></span>el balance consolidado <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>consecuencia de <span class=\"_ _2\"></span>variaciones en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor de <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>divisas <span class=\"_ _2\"></span>en los <span class=\"_ _2\"></span>pa\u00edses que opere con respecto al euro. En <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>pa\u00edses <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>opera <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>compa\u00f1\u00eda <span class=\"_ _6\"></span>con <span class=\"_ _5\"></span>divisas <span class=\"_ _5\"></span>diferentes <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>euro, <span class=\"_ _5\"></span>tanto <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>ingresos como los costes <span class=\"_ _2\"></span>se generan en <span class=\"_ _2\"></span>su totalidad <span class=\"_ _2\"></span>en la d<span class=\"_ _2\"></span>ivisa local del pa\u00eds, <span class=\"_ _2\"></span>mitigando as\u00ed <span class=\"_ _2\"></span>el impacto<span class=\"_ _2\"></span> de <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span>evoluci\u00f3n <span class=\"_ _5\"></span>adve<span class=\"_ _0\"></span>rsa <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>tipo <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>cambio <span class=\"_ _6\"></span>respecto <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>otros <span class=\"_ _5\"></span>modelos<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>nego<span class=\"_ _2\"></span>cio <span class=\"_ _6\"></span>donde<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>los ingresos se <span class=\"_ _2\"></span>generan <span class=\"_ _2\"></span>en di<span class=\"_ _2\"></span>visa local <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>costes se <span class=\"_ _2\"></span>generan <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>divisa de <span class=\"_ _2\"></span>referencia <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>el US<span class=\"_ _2\"></span> d\u00f3lar <span class=\"_ _7\"> </span>o <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>euro. <span class=\"_ _7\"> </span>La <span class=\"_ _8\"> </span>com<span class=\"_ _2\"></span>pa\u00f1\u00eda <span class=\"_ _7\"> </span>no <span class=\"_ _8\"> </span>realiza <span class=\"_ _8\"> </span>coberturas <span class=\"_ _7\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>divisas <span class=\"_ _8\"> </span>en <span class=\"_ _7\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _7\"> </span>ope<span class=\"_ _2\"></span>rativa <span class=\"_ _7\"> </span>local <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>sus<span class=\"_ _2\"></span> negocios que operan en divisas diferentes a<span class=\"_ _0\"></span>l euro. <span class=\"_ _2\"></span> La <span class=\"_ _1\"></span>direcci\u00f3n financiera <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>compa\u00f1\u00eda solo <span class=\"_ _1\"></span>contempla realiza<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>coberturas de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>tipo de <span class=\"_ _1\"></span>cambio en el <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>exista <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>pago significa<span class=\"_ _0\"></span>tivo pre<span class=\"_ _0\"></span>visto a <span class=\"_ _1\"></span>corto plazo <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>un<span class=\"_ _2\"></span>a divisa <span class=\"_ _0\"></span>diferente <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>eu<span class=\"_ _2\"></span>ro como puede surgir en el caso del pago en efectivo del importe de adquisici\u00f3n de una empresa. A <span class=\"_ _2\"></span>continuaci\u00f3n, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>detallan <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>evoluci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>tipos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cambios <span class=\"_ _2\"></span>medios <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>divisas <span class=\"_ _2\"></span>aplicados respecto al euro.  Divisas Siglas TC Medio aplicado en el ejercicio 2025 TC Medio aplicado en el ejercicio 2024 Franco suizo CHF 0,94 0,95 Peso chileno CLP 1.075,23 1.024,59 Peso colombiano COP 4.558,27 4.426,05 Peso mexicano MXN 21,63 19,99 Real brasile\u00f1o BRL<span class=\"ls0\"> </span>6,29 5,91 Sol peruano PEN 3,81 3,94<span class=\"_ _4b\"> </span>La <span class=\"_ _3\"></span>compa\u00f1\u00eda <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>realizado <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>an\u00e1lisis <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>sensibilidad <span class=\"_ _1\"></span>sobre <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>impacto <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>tendr\u00eda <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Patrimonio y <span class=\"_ _2\"></span>Resultados <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ejercicio <span class=\"_ _6\"></span>2025, <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>devaluaci\u00f3n <span class=\"_ _6\"></span>o <span class=\"_ _2\"></span>apreciaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>divi<span class=\"_ _2\"></span>sas <span class=\"_ _2\"></span>respecto <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>euro<span class=\"_ _2\"></span> de un +10 y -10% en las que opera la compa\u00f1\u00eda: Ejercicio 2025 Siglas Efecto en Patrimonio Efecto en Resultado -<span class=\"ls6\">10%</span> 10%<span class=\"ls0\"> </span>-<span class=\"ls6\">10%</span> 10%<span class=\"ls0\"> </span>Franco suizo CHF (<span class=\"ls6\">74</span>) (6<span class=\"ls7\">29</span>) 3 (2) Peso chileno CLP 1<span class=\"ls2\">.9<span class=\"ls6\">34</span></span> (<span class=\"ls6\">1.<span class=\"ls7\">58</span></span>3) 238 (194) Peso colombiano COP 520<span class=\"ls0\"> </span>(425) 66<span class=\"ls0\"> </span>(<span class=\"ls6\">54</span>) Peso mexicano MXN 416<span class=\"ls0\"> </span>(340) 53 (4<span class=\"ls6\">3)<span class=\"ls0\"> </span></span>Real brasile\u00f1o BRL<span class=\"ls0\"> </span>(286) 234 18<span class=\"ls0\"> </span>(15) Sol Peruano PEN 1 (1) - - El detalle de la composici\u00f3n de los saldos en moneda extranjera se e<span class=\"_ _0\"></span>ncuentra en la Nota 23.<span class=\"_ _4b\"> </span>10.5) Riesgo de impago de cr\u00e9ditos El <span class=\"_ _1\"></span>Contrato <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>Financiac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _1\"></span>Senior <span class=\"_ _0\"></span>firmado <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>mes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2021 <span class=\"_ _0\"></span>(TLB) <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>encuentra sujeto <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>nue<span class=\"_ _0\"></span>vas <span class=\"_ _6\"></span>condiciones <span class=\"_ _6\"></span>(covenants) <span class=\"_ _6\"></span>acordadas <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>ATRYS <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>los <span class=\"_ _2\"></span>financiadores. <span class=\"_ _6\"></span>Por su pa<span class=\"_ _0\"></span>rte, <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>as Asa<span class=\"_ _0\"></span>mbleas Ge<span class=\"_ _0\"></span>nerales <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Sindicato de <span class=\"_ _1\"></span>Bonistas y <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>Obli<span class=\"_ _2\"></span>gaciones Convertibles se <span class=\"_ _5\"></span>aproba<span class=\"_ _0\"></span>ron <span class=\"_ _5\"></span>modificar <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>condiciones <span class=\"_ _5\"></span>fina<span class=\"_ _0\"></span>ncieras <span class=\"_ _5\"></span>para <span class=\"_ _6\"></span>hacerlas <span class=\"_ _5\"></span>equivalentes <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>Contrato <span class=\"_ _6\"></span>de Financiaci\u00f3n Senior.  Conviene <span class=\"_ _1\"></span>indicar que <span class=\"_ _1\"></span>las gara<span class=\"_ _0\"></span>nt\u00edas <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>finan<span class=\"_ _2\"></span>ciaci\u00f3n <span class=\"_ _1\"></span>existente incluyen <span class=\"_ _1\"></span>las siguientes <span class=\"_ _1\"></span>garant\u00edas reales:  (i) <span class=\"_ _1c\"> </span>prenda <span class=\"_ _1c\"> </span>sobre <span class=\"_ _1c\"> </span>derechos  de <span class=\"_ _1c\"> </span>cr\u00e9dito  d<span class=\"_ _2\"></span>e  cuentas <span class=\"_ _1c\"> </span>bancarias <span class=\"_ _1c\"> </span>(es <span class=\"_ _1c\"> </span>decir,  existe <span class=\"_ _1c\"> </span>libre disposici\u00f3n  a  las  cuentas  bancarias  salvo  que <span class=\"_ _1e\"> </span>se  produzca  un  default<span class=\"_ _2\"></span>,  en  cuyo  caso  los financiadores <span class=\"_ _1\"></span>podr\u00e1n <span class=\"_ _0\"></span>tener <span class=\"_ _1\"></span>derecho <span class=\"_ _0\"></span>sobre <span class=\"_ _1\"></span>las c<span class=\"_ _0\"></span>uentas <span class=\"_ _1\"></span>bancarias <span class=\"_ _0\"></span>existentes); <span class=\"_ _1\"></span>(ii) prenda<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>sobre los derechos <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>cr\u00e9dito <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>pr\u00e9stamos <span class=\"_ _7\"> </span>int<span class=\"_ _2\"></span>ragrupo; <span class=\"_ _7\"> </span>y <span class=\"_ _8\"> </span>(iii) <span class=\"_ _4\"> </span>prenda <span class=\"_ _7\"> </span>real <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>primer <span class=\"_ _8\"> </span>grado <span class=\"_ _8\"> </span>sobre <span class=\"_ _8\"> </span>las acciones <span class=\"_ _4\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _24\"> </span>filiales <span class=\"_ _24\"> </span>del <span class=\"_ _24\"> </span>Grupo <span class=\"_ _24\"> </span>que  repre<span class=\"_ _0\"></span>sentaban <span class=\"_ _24\"> </span>el <span class=\"_ _1e\"> </span>94% <span class=\"_ _24\"> </span>del <span class=\"_ _24\"> </span>EBITDA <span class=\"_ _24\"> </span>consolidado <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>el<span class=\"_ _2\"></span> momento de la firma del contrato. En caso <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e default, los <span class=\"_ _0\"></span>financiadores podr\u00edan e<span class=\"_ _0\"></span>jecutar las <span class=\"_ _0\"></span>garant\u00edas sobre las <span class=\"_ _0\"></span>cuentas bancarias, cr\u00e9ditos <span class=\"_ _7\"> </span>intragrupo <span class=\"_ _8\"> </span>o <span class=\"_ _7\"> </span>las<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>acciones <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _7\"> </span>filiales <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>ATRYS <span class=\"_ _4\"> </span>que <span class=\"_ _7\"> </span>rep<span class=\"_ _2\"></span>resentaban <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>94<span class=\"_ _2\"></span>% <span class=\"_ _7\"> </span>de<span class=\"_ _2\"></span>l EBITDA <span class=\"_ _6\"></span>consolidado <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>momento <span class=\"_ _5\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>firma <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>contrato. <span class=\"_ _5\"></span>Igualmente, <span class=\"_ _6\"></span>ATRYS <span class=\"_ _6\"></span>no <span class=\"_ _5\"></span>podr\u00e1 distribuir <span class=\"_ _4\"> </span>dividendos <span class=\"_ _4\"> </span>si <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>Ratio <span class=\"_ _4\"> </span>Deuda <span class=\"_ _8\"> </span>Financiera <span class=\"_ _4\"> </span>Neta <span class=\"_ _8\"> </span>/ <span class=\"_ _4\"> </span>EBITDA <span class=\"_ _4\"> </span>pro-<span class=\"_ _2\"></span>forma <span class=\"_ _8\"> </span>supera <span class=\"_ _4\"> </span>2,5x (c\u00e1lculo <span class=\"_ _5\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>acuerdo <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>C<span class=\"_ _2\"></span>ontrato <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Financiaci\u00f3n <span class=\"_ _7\"></span>Senior <span class=\"_ _9\"></span>firmado). <span class=\"_ _9\"></span>El <span class=\"_ _9\"></span>incumpl<span class=\"_ _2\"></span>imiento <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los ratios <span class=\"_ _8\"> </span>y <span class=\"_ _4\"> </span>obli<span class=\"_ _2\"></span>gaciones <span class=\"_ _4\"> </span>establecidos <span class=\"_ _8\"> </span>en<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>contratos <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>finan<span class=\"_ _2\"></span>ciaci\u00f3n <span class=\"_ _8\"> </span>p<span class=\"_ _2\"></span>odr\u00ed<span class=\"_ _2\"></span>a <span class=\"_ _4\"> </span>motivar <span class=\"_ _8\"> </span>que<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>los financiadores <span class=\"_ _2\"></span>solicitaran <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>vencimiento <span class=\"_ _6\"></span>anticipado <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>finan<span class=\"_ _2\"></span>ciaci\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>su<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>intereses, <span class=\"_ _2\"></span>y, <span class=\"_ _6\"></span>en su<span class=\"_ _2\"></span> caso, ejecutar <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>garant\u00edas, <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>podr\u00eda <span class=\"_ _2\"></span>afectar <span class=\"_ _2\"></span>negativa y<span class=\"_ _2\"></span> sust<span class=\"_ _2\"></span>ancialmente a <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>actividades, liquidez, <span class=\"_ _4\"> </span>continuidad <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>negocio, <span class=\"_ _4\"> </span>sit<span class=\"_ _2\"></span>uaci\u00f3n <span class=\"_ _4\"> </span>financiera, <span class=\"_ _4\"> </span>capacidad <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>a<span class=\"_ _2\"></span>frontar <span class=\"_ _4\"> </span>obligaciones (pudiendo incluso, en un caso extremo, obligar a ATRYS a presentar concurso de acreedores).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-561": {
   "value": "10.3<span class=\"lsa\">) </span>Riesgo de Tipo de Inter\u00e9s<span class=\"_ _4b\"> </span>Las <span class=\"_ _7\"> </span>va<span class=\"_ _2\"></span>riaciones <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>t<span class=\"_ _2\"></span>ipos <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>inter\u00e9s <span class=\"_ _8\"> </span>modi<span class=\"_ _2\"></span>fican <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>r<span class=\"_ _2\"></span>azonable <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>aquellos <span class=\"_ _8\"> </span>activos <span class=\"_ _4\"> </span>y pasivos <span class=\"_ _1\"></span>que deve<span class=\"_ _0\"></span>ngan <span class=\"_ _1\"></span>un tipo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>int<span class=\"_ _2\"></span>er\u00e9s <span class=\"_ _1\"></span>fijo, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _0\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _0\"></span>futuros <span class=\"_ _1\"></span>de l<span class=\"_ _0\"></span>os <span class=\"_ _1\"></span>activos y <span class=\"_ _1\"></span>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 <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>deuda <span class=\"_ _9\"></span>que <span class=\"_ _7\"></span>permita <span class=\"_ _9\"></span>minimizar <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>coste <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>deuda <span class=\"_ _7\"> </span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>horizonte <span class=\"_ _7\"></span>plurianual <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>una<span class=\"_ _2\"></span> volatilidad reducida en la cuenta de p\u00e9rdidas y ganancias consolidada. Gran pa<span class=\"_ _2\"></span>rte <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>financia<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ntidades <span class=\"_ _2\"></span>bancarias <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>encuentra <span class=\"_ _2\"></span>referenciada a tipos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inter\u00e9s <span class=\"_ _2\"></span>variables. <span class=\"_ _2\"></span>Este <span class=\"_ _2\"></span>hecho <span class=\"_ _2\"></span>implica q<span class=\"_ _2\"></span>ue el <span class=\"_ _6\"></span>Grupo <span class=\"_ _2\"></span>est\u00e1 <span class=\"_ _2\"></span>expuesto a <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>fluctuaciones de tipos de <span class=\"_ _2\"></span>inter\u00e9s y que un incremento de estos <span class=\"_ _2\"></span>podr\u00eda resultar e<span class=\"_ _2\"></span>n un incremento <span class=\"_ _2\"></span>de los costes de <span class=\"_ _5\"></span>financiaci\u00f3n <span class=\"_ _5\"></span>relativos <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>endeudamiento <span class=\"_ _5\"></span>existente, <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>podr\u00eda <span class=\"_ _5\"></span>afectar <span class=\"_ _5\"></span>negativamente <span class=\"_ _5\"></span>al negocio, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>los resultados, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>erspectivas <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>si<span class=\"_ _2\"></span>tuaci\u00f3n <span class=\"_ _1\"></span>financiera, <span class=\"_ _1\"></span>econ\u00f3<span class=\"_ _2\"></span>mica <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>atrimonial del <span class=\"_ _5\"></span>Grupo. <span class=\"_ _9\"></span>Sin <span class=\"_ _9\"></span>embargo, <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Direcci\u00f3n <span class=\"_ _9\"></span>presta <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>atenci\u00f3n <span class=\"_ _5\"></span>constante <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>evoluci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>tipos durante <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>rev\u00e9 <span class=\"_ _1\"></span>variaciones <span class=\"_ _1\"></span>significati<span class=\"_ _2\"></span>vas <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>corto <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>medio plazo <span class=\"_ _3\"></span>que pudieran afectar <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>relevant<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Grupo. <span class=\"_ _0\"></span>En <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>detectarse <span class=\"_ _1\"></span>un <span class=\"_ _0\"></span>incremento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>riesgo <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>tomar\u00edan medidas de cobertura con la debida anticipaci\u00f3n. An\u00e1lisis de sensibilidad<span class=\"ff2 fs0\"> </span>Un incremento en la c<span class=\"_ _0\"></span>urva de tipo de inter\u00e9s de 10<span class=\"_ _0\"></span>0 puntos b\u00e1sicos al 31 de<span class=\"_ _1\"></span> diciembre de 2025 supondr\u00eda un <span class=\"_ _0\"></span>incremento del <span class=\"_ _0\"></span>gasto por <span class=\"_ _0\"></span>intereses de 1.710 <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros. (1.757 miles <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>uros al 31 de diciembre de 2024<span class=\"lsa\">).</span> 10.4) Riesgo de Tipo de Cambio En <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>medida <span class=\"_ _2\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>ATRYS <span class=\"_ _2\"></span>desarrolla <span class=\"_ _2\"></span>parte <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>actividad <span class=\"_ _2\"></span>econ\u00f3mica <span class=\"_ _2\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>extranjero <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>fuera de <span class=\"_ _0\"></span>la zona<span class=\"_ _0\"></span> euro, <span class=\"_ _1\"></span>puede experimentar <span class=\"_ _0\"></span>un impacto <span class=\"_ _1\"></span>si<span class=\"_ _2\"></span>gnificativo <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>su cuenta de <span class=\"_ _0\"></span>resultados <span class=\"_ _1\"></span>y<span class=\"_ _2\"></span> en <span class=\"_ _1\"></span>el balance consolidado <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>consecuencia de <span class=\"_ _2\"></span>variaciones en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor de <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>divisas <span class=\"_ _2\"></span>en los <span class=\"_ _2\"></span>pa\u00edses que opere con respecto al euro. En <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>pa\u00edses <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>opera <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>compa\u00f1\u00eda <span class=\"_ _6\"></span>con <span class=\"_ _5\"></span>divisas <span class=\"_ _5\"></span>diferentes <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>euro, <span class=\"_ _5\"></span>tanto <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>ingresos como los costes <span class=\"_ _2\"></span>se generan en <span class=\"_ _2\"></span>su totalidad <span class=\"_ _2\"></span>en la d<span class=\"_ _2\"></span>ivisa local del pa\u00eds, <span class=\"_ _2\"></span>mitigando as\u00ed <span class=\"_ _2\"></span>el impacto<span class=\"_ _2\"></span> de <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span>evoluci\u00f3n <span class=\"_ _5\"></span>adve<span class=\"_ _0\"></span>rsa <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>tipo <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>cambio <span class=\"_ _6\"></span>respecto <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>otros <span class=\"_ _5\"></span>modelos<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>nego<span class=\"_ _2\"></span>cio <span class=\"_ _6\"></span>donde<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>los ingresos se <span class=\"_ _2\"></span>generan <span class=\"_ _2\"></span>en di<span class=\"_ _2\"></span>visa local <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>costes se <span class=\"_ _2\"></span>generan <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>divisa de <span class=\"_ _2\"></span>referencia <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>el US<span class=\"_ _2\"></span> d\u00f3lar <span class=\"_ _7\"> </span>o <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>euro. <span class=\"_ _7\"> </span>La <span class=\"_ _8\"> </span>com<span class=\"_ _2\"></span>pa\u00f1\u00eda <span class=\"_ _7\"> </span>no <span class=\"_ _8\"> </span>realiza <span class=\"_ _8\"> </span>coberturas <span class=\"_ _7\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>divisas <span class=\"_ _8\"> </span>en <span class=\"_ _7\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _7\"> </span>ope<span class=\"_ _2\"></span>rativa <span class=\"_ _7\"> </span>local <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>sus<span class=\"_ _2\"></span> negocios que operan en divisas diferentes a<span class=\"_ _0\"></span>l euro. <span class=\"_ _2\"></span> La <span class=\"_ _1\"></span>direcci\u00f3n financiera <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>compa\u00f1\u00eda solo <span class=\"_ _1\"></span>contempla realiza<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>coberturas de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>tipo de <span class=\"_ _1\"></span>cambio en el <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>exista <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>pago significa<span class=\"_ _0\"></span>tivo pre<span class=\"_ _0\"></span>visto a <span class=\"_ _1\"></span>corto plazo <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>un<span class=\"_ _2\"></span>a divisa <span class=\"_ _0\"></span>diferente <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>eu<span class=\"_ _2\"></span>ro como puede surgir en el caso del pago en efectivo del importe de adquisici\u00f3n de una empresa. A <span class=\"_ _2\"></span>continuaci\u00f3n, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>detallan <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>evoluci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>tipos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cambios <span class=\"_ _2\"></span>medios <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>divisas <span class=\"_ _2\"></span>aplicados respecto al euro.  Divisas Siglas TC Medio aplicado en el ejercicio 2025 TC Medio aplicado en el ejercicio 2024 Franco suizo CHF 0,94 0,95 Peso chileno CLP 1.075,23 1.024,59 Peso colombiano COP 4.558,27 4.426,05 Peso mexicano MXN 21,63 19,99 Real brasile\u00f1o BRL<span class=\"ls0\"> </span>6,29 5,91 Sol peruano PEN 3,81 3,94<span class=\"_ _4b\"> </span>La <span class=\"_ _3\"></span>compa\u00f1\u00eda <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>realizado <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>an\u00e1lisis <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>sensibilidad <span class=\"_ _1\"></span>sobre <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>impacto <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>tendr\u00eda <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Patrimonio y <span class=\"_ _2\"></span>Resultados <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ejercicio <span class=\"_ _6\"></span>2025, <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>devaluaci\u00f3n <span class=\"_ _6\"></span>o <span class=\"_ _2\"></span>apreciaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>divi<span class=\"_ _2\"></span>sas <span class=\"_ _2\"></span>respecto <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>euro<span class=\"_ _2\"></span> de un +10 y -10% en las que opera la compa\u00f1\u00eda: Ejercicio 2025 Siglas Efecto en Patrimonio Efecto en Resultado -<span class=\"ls6\">10%</span> 10%<span class=\"ls0\"> </span>-<span class=\"ls6\">10%</span> 10%<span class=\"ls0\"> </span>Franco suizo CHF (<span class=\"ls6\">74</span>) (6<span class=\"ls7\">29</span>) 3 (2) Peso chileno CLP 1<span class=\"ls2\">.9<span class=\"ls6\">34</span></span> (<span class=\"ls6\">1.<span class=\"ls7\">58</span></span>3) 238 (194) Peso colombiano COP 520<span class=\"ls0\"> </span>(425) 66<span class=\"ls0\"> </span>(<span class=\"ls6\">54</span>) Peso mexicano MXN 416<span class=\"ls0\"> </span>(340) 53 (4<span class=\"ls6\">3)<span class=\"ls0\"> </span></span>Real brasile\u00f1o BRL<span class=\"ls0\"> </span>(286) 234 18<span class=\"ls0\"> </span>(15) Sol Peruano PEN 1 (1) - - El detalle de la composici\u00f3n de los saldos en moneda extranjera se e<span class=\"_ _0\"></span>ncuentra en la Nota 23.<span class=\"_ _4b\"> </span>Ajustes por cambios de valor",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "Tal como <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>comenta <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la Nota <span class=\"_ _2\"></span>25, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>14 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>enero de <span class=\"_ _2\"></span>2026, <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>ra\u00edz <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>transmisi\u00f3n<span class=\"_ _2\"></span> de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sociedad <span class=\"_ _1\"></span>Aspy Global Servic<span class=\"_ _0\"></span>es, <span class=\"_ _0\"></span>S.A.U. <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>sus <span class=\"_ _0\"></span>filiales <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>favor <span class=\"_ _1\"></span>de Grupo <span class=\"_ _0\"></span>Echevarne, <span class=\"_ _1\"></span>S.L., se ha amortizado <span class=\"_ _0\"></span>anticipadamente la <span class=\"_ _0\"></span>deuda existente en re<span class=\"_ _0\"></span>laci\u00f3n al contrato <span class=\"_ _0\"></span>de financiaci\u00f3n Term Loan B (TLB).<span class=\"_ _4b\"> </span>NOTA 25. HECHOS POSTERIORES AL CIERRE Con fe<span class=\"_ _0\"></span>cha <span class=\"_ _0\"></span>14 <span class=\"_ _0\"></span>de enero <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2026, una <span class=\"_ _1\"></span>vez consumadas <span class=\"_ _0\"></span>todas <span class=\"_ _0\"></span>las cl\u00e1usulas <span class=\"_ _1\"></span>sus<span class=\"_ _2\"></span>pensivas acordadas en <span class=\"_ _7\"> </span>el <span class=\"_ _4\"> </span>contrato <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>compraventa <span class=\"_ _8\"> </span>formalizado <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>4<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>noviembre <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>2025<span class=\"_ _2\"></span>, <span class=\"_ _4\"> </span>se <span class=\"_ _7\"> </span>ha <span class=\"_ _4\"> </span>ejecutado <span class=\"_ _7\"> </span>y<span class=\"_ _2\"></span> formalizado <span class=\"_ _9\"></span>la <span class=\"_ _7\"></span>transmisi\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _7\"> </span>100% <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _7\"> </span>acciones <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>la <span class=\"_ _9\"></span>sociedad <span class=\"_ _7\"> </span>Aspy <span class=\"_ _7\"></span>Global <span class=\"_ _9\"></span>Services, S.A.U. <span class=\"_ _1\"></span>y sus <span class=\"_ _1\"></span>filiales <span class=\"_ _1\"></span>a fa<span class=\"_ _0\"></span>vor <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>Grupo <span class=\"_ _1\"></span>Echevarne, <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>.L. <span class=\"_ _1\"></span>por un <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>de 142<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>millones de <span class=\"_ _1\"></span>euros.  Los fondos recibidos en dicha operaci\u00f3n se han destinado a la amortizaci\u00f3n anticipada total de la <span class=\"_ _2\"></span>deuda <span class=\"_ _2\"></span>existente <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>rel<span class=\"_ _2\"></span>aci\u00f3n <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>contrato <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>fina<span class=\"_ _2\"></span>nciaci\u00f3n <span class=\"_ _2\"></span>Term <span class=\"_ _2\"></span>Loan <span class=\"_ _6\"></span>B <span class=\"_ _6\"></span>(TLB) <span class=\"_ _2\"></span>detallado <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>la Nota 9. Adem\u00e1s, <span class=\"_ _1\"></span>durante <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>mes <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>enero <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>2026, <span class=\"_ _1\"></span>se rec<span class=\"_ _0\"></span>ibe <span class=\"_ _0\"></span>aceptaci\u00f3n <span class=\"_ _3\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>EBN <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>soli<span class=\"_ _2\"></span>citud de waiver realizada el 16 de diciembre<span class=\"_ _0\"></span> de 2025 y cuyas condiciones se detallan en la nota 9.<span class=\"_ _2\"></span> Por <span class=\"_ _9\"></span>otro <span class=\"_ _9\"></span>lado, <span class=\"_ _9\"></span>con <span class=\"_ _7\"></span>fecha <span class=\"_ _9\"></span>19 <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>marzo <span class=\"_ _5\"></span>de <span class=\"_ _7\"></span>2025 <span class=\"_ _9\"></span>se <span class=\"_ _7\"></span>ha <span class=\"_ _9\"></span>concedido <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>parte <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>Andorra <span class=\"_ _9\"></span>Banc Agricol <span class=\"_ _5\"></span>Reig, <span class=\"_ _9\"></span>S.A. <span class=\"_ _9\"></span>una <span class=\"_ _5\"></span>p\u00f3liza <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>cr\u00e9dito <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>15 <span class=\"_ _9\"></span>millones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _5\"></span>con <span class=\"_ _9\"></span>vencimiento <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>1 <span class=\"_ _9\"></span>a\u00f1o, devengando un tipo de inter\u00e9s en base al Euribor a 12 meses + 5,50%. Adicionalmente, c<span class=\"_ _0\"></span>on fecha 20 <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>nero de 2026 <span class=\"_ _0\"></span>se modifica <span class=\"_ _0\"></span>el domicilio <span class=\"_ _0\"></span>social de la c<span class=\"_ _0\"></span>ompa\u00f1\u00eda<span class=\"_ _4b\"> </span>a <span class=\"_ _2\"></span>Calle <span class=\"_ _2\"></span>Vel\u00e1zquez, <span class=\"_ _2\"></span>n\u00famero <span class=\"_ _2\"></span>157, <span class=\"_ _2\"></span>4\u00ba <span class=\"_ _2\"></span>A <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Madrid <span class=\"_ _2\"></span>(Espa\u00f1a), siendo <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>anterior <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>establecido <span class=\"_ _2\"></span>en Calle Pr\u00edncipe de Vergara, n\u00famero 132 de<span class=\"_ _0\"></span> Madrid (Espa\u00f1a). A <span class=\"_ _2\"></span><span class=\"ls0\">parte <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>lo <span class=\"_ _6\"></span>comentado <span class=\"_ _6\"></span>anteriormente, <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>on <span class=\"_ _6\"></span>posterioridad <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>diciem<span class=\"_ _2\"></span>bre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2025 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>h<span class=\"_ _2\"></span>an </span>acaecido hechos relevantes que afec<span class=\"_ _0\"></span>ten a los estados financieros consolidados a dicha fecha.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "NOTA 11. PATRIMONIO NETO 11.1)<span class=\"ff1\"> </span>Capital Social de la Sociedad Dominante<span class=\"_ _4b\"> </span>Al 31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre de <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>el capital <span class=\"_ _2\"></span>social de <span class=\"_ _2\"></span>la S<span class=\"_ _2\"></span>ociedad Dominante <span class=\"_ _2\"></span>asciende a <span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>60 miles <span class=\"_ _1\"></span>de euros <span class=\"_ _1\"></span>y est\u00e1 <span class=\"_ _1\"></span>dividido en <span class=\"_ _1\"></span>76.014.193 acciones <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>0,01 <span class=\"_ _1\"></span>eu<span class=\"_ _2\"></span>ros <span class=\"_ _1\"></span>de valor <span class=\"_ _1\"></span>nominal cada <span class=\"_ _1\"></span>una.<span class=\"_ _2\"></span> Todas <span class=\"_ _5\"></span>las <span class=\"_ _9\"></span>acciones <span class=\"_ _5\"></span>p<span class=\"_ _2\"></span>ertenecen <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>misma <span class=\"_ _9\"></span>clase <span class=\"_ _9\"></span>y <span class=\"_ _5\"></span>serie, <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>confieren <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>su<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>ti<span class=\"_ _2\"></span>tular <span class=\"_ _5\"></span>los <span class=\"_ _9\"></span>mismos derechos <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>obligaciones. <span class=\"_ _5\"></span>Adicionalmente, <span class=\"_ _6\"></span>todas <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>acciones <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>hallan <span class=\"_ _5\"></span>totalmente <span class=\"_ _6\"></span>suscritas <span class=\"_ _5\"></span>y<span class=\"_ _2\"></span> desembolsadas.  Al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>2025, <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>sociedades <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>pa<span class=\"_ _2\"></span>rticipaci\u00f3n <span class=\"_ _1\"></span>superior <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>igu<span class=\"_ _2\"></span>al <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>10% <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>capital social son las siguientes: Sociedad Participaci\u00f3n N\u00famero de Accio<span class=\"_ _2\"></span>nes Excelsior Times S.L.<span class=\"_ _2\"></span>U. 24,<span class=\"ls0\">89% </span>18.<span class=\"ls0\">916.880 </span>Al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>2024, <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>sociedades <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>pa<span class=\"_ _2\"></span>rticipaci\u00f3n <span class=\"_ _1\"></span>superior <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>igu<span class=\"_ _2\"></span>al <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>10% <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>capital social eran las siguientes: Sociedad Participaci\u00f3n  N\u00famero de Acciones Excelsior Times S.L.<span class=\"_ _2\"></span>U.<span class=\"fsb\"> </span>24,84%<span class=\"fsb\"> </span>18.880.862<span class=\"fsb\"> </span>Durante los ejercicios 2025 y 2024 no han acaecido ampliaciones de capital. 11.2)<span class=\"ff1\"> </span>Prima de Emisi\u00f3n La prima <span class=\"_ _1\"></span>de emisi\u00f3n se o<span class=\"_ _0\"></span>rigin\u00f3 como <span class=\"_ _0\"></span>consecuenc<span class=\"_ _0\"></span>ia de las <span class=\"_ _1\"></span>ampliaciones de capita<span class=\"_ _0\"></span>l de <span class=\"_ _0\"></span>ejercicios anteriores. <span class=\"_ _4\"> </span>Tiene <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>mi<span class=\"_ _2\"></span>smas <span class=\"_ _4\"> </span>restricciones, <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>pu<span class=\"_ _2\"></span>ede <span class=\"_ _4\"> </span>destinarse <span class=\"_ _4\"> </span>a <span class=\"_ _24\"> </span>los <span class=\"_ _4\"> </span>mismos <span class=\"_ _24\"> </span>fines <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>las<span class=\"_ _2\"></span> reservas voluntarias, incluyendo su conversi\u00f3n en capital social.<span class=\"_ _4b\"> </span> 11.3)<span class=\"ff1\"> </span>Reservas  El <span class=\"_ _2\"></span>detalle <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _6\"></span>reservas <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Grupo <span class=\"_ _2\"></span>Atrys <span class=\"_ _6\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _6\"></span>de 2024 es el siguiente, en miles de euros: 31/<span class=\"ls6\">12</span>/2025 31/12/2024 Reserva legal 68<span class=\"ls0\"> </span>68<span class=\"ls0\"> </span>Reservas voluntarias y resultados negativos de ejercicios anteriores (84.145) (61.535) Reservas consolidadas (75.960) (66.412) Total (1<span class=\"ls0\">60.037) </span>(127.879) Reserva Legal  La <span class=\"_ _2\"></span>R<span class=\"_ _2\"></span>eserva <span class=\"_ _2\"></span>Legal <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>restringida <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>cuanto <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>us<span class=\"_ _2\"></span>o, <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>cual <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>halla <span class=\"_ _6\"></span>determinado <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>diversas disposiciones legales. <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>conformidad <span class=\"_ _2\"></span>con la <span class=\"_ _2\"></span>Ley <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Sociedades <span class=\"_ _2\"></span>de Capital<span class=\"_ _2\"></span>, est\u00e1n <span class=\"_ _2\"></span>obligadas <span class=\"_ _2\"></span>a dotarla las <span class=\"_ _2\"></span>sociedades <span class=\"_ _2\"></span>mercantiles que, <span class=\"_ _2\"></span>bajo <span class=\"_ _2\"></span>dicha <span class=\"_ _2\"></span>forma jur\u00eddica, <span class=\"_ _2\"></span>obtengan <span class=\"_ _2\"></span>beneficios, <span class=\"_ _2\"></span>con u<span class=\"_ _2\"></span>n 10% <span class=\"_ _1\"></span>de los <span class=\"_ _1\"></span>mismos, ha<span class=\"_ _0\"></span>sta <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>el fondo <span class=\"_ _1\"></span>de rese<span class=\"_ _0\"></span>rva c<span class=\"_ _0\"></span>onstituido <span class=\"_ _0\"></span>alcance <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>quinta <span class=\"_ _0\"></span>parte <span class=\"_ _1\"></span>del capital social <span class=\"_ _3\"></span>suscrito. <span class=\"_ _1\"></span>Los <span class=\"_ _1\"></span>destinos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>reserva <span class=\"_ _3\"></span>leg<span class=\"_ _2\"></span>al <span class=\"_ _3\"></span>son la <span class=\"_ _3\"></span>compensaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>ampliaci\u00f3n<span class=\"_ _4b\"> </span>de capital <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>exceda <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>10% <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>capital <span class=\"_ _2\"></span>ya <span class=\"_ _2\"></span>aumentado, <span class=\"_ _2\"></span>as\u00ed <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>distribuci\u00f3n a <span class=\"_ _5\"></span>los <span class=\"_ _9\"></span>Accionistas <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>caso <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>liquidaci\u00f3n. <span class=\"_ _9\"></span>Al <span class=\"_ _5\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>202<span class=\"_ _2\"></span>5, <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>Reserva <span class=\"_ _9\"></span>Legal <span class=\"_ _9\"></span>no estaba dotada en su totalidad. Reservas consolidadas El <span class=\"_ _5\"></span>detalle <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>reservas <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>Sociedades <span class=\"_ _5\"></span>Consolidadas <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _5\"></span>de diciembre de 2024 es el que se muestra a continuaci\u00f3n, en miles de euros: Sociedad Dependiente 31/12/2025 31/12/2024 Ediagnostic-Cl\u00ednica Virtual de<span class=\"_ _0\"></span> Especialidades M\u00e9dic<span class=\"_ _0\"></span>as, S.L.U. (1.1<span class=\"ls7\">35</span>) (1.569) Llebalust Patolog\u00eda, S.L.U.<span class=\"_ _0\"></span> (<span class=\"ls7\">82</span>3) (1.601) Institut M\u00e8dic d\u2019Onco<span class=\"ff2\">-Radiot<span class=\"_ _0\"></span>er\u00e0pia, S.L.U. </span>(1.836) (1.062) Atrys Health Internacional, <span class=\"_ _0\"></span>S.A.U. (3<span class=\"ls0\">5.122) </span>(32.931) Global Telemed Systems AG<span class=\"_ _0\"></span> (2.464) (1.428) AxisMed Gestao Preventi<span class=\"_ _0\"></span>va de Sa\u00fade S.A. (3.814) (3.025) Atrys Portugal S.G.P.<span class=\"_ _0\"></span>S. (26.720) (16.636) Aspy Global Services, S.A.U. (12.<span class=\"ls7\">133</span>) (12.418) Bienzobas Salud, S.L.U. (<span class=\"_ _0\"></span>antes Significant Impact S<span class=\"_ _0\"></span>ystems, S.L.U.)  7.491 3.584 SIMM Molecular, S.L.U. 59<span class=\"ls0\">6 </span>674 (75.960) (66.412) El <span class=\"_ _6\"></span>ep\u00edgrafe <span class=\"_ _5\"></span>\u201cCombinaciones <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>negocios\u201d <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>R<span class=\"_ _2\"></span>eservas <span class=\"_ _6\"></span>dentro <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>Estado <span class=\"_ _5\"></span>Consolidado <span class=\"_ _6\"></span>de Cambios <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _7\"> </span>P<span class=\"_ _2\"></span>atrimonio <span class=\"_ _7\"> </span>Neto, <span class=\"_ _8\"> </span>(por <span class=\"_ _7\"> </span>importe <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>205 <span class=\"_ _7\"> </span>miles <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>euros) <span class=\"_ _7\"> </span>e<span class=\"_ _2\"></span>n <span class=\"_ _7\"> </span>el <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _7\"> </span>2025 corresponde a los siguientes movimientos: -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Durante <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _1\"></span>2025<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>la Sociedad <span class=\"_ _1\"></span>Bienzobas <span class=\"_ _1\"></span>Salud, S.L.U. <span class=\"_ _1\"></span>capitaliz\u00f3 <span class=\"_ _1\"></span>pr\u00e9stamos<span class=\"_ _2\"></span> mantenidos <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>so<span class=\"_ _2\"></span>ciedad <span class=\"_ _9\"></span>Initia <span class=\"_ _9\"></span>Research, <span class=\"_ _7\"></span>S.L. <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>un <span class=\"_ _7\"></span>importe <span class=\"_ _9\"></span>agregado <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>36 miles <span class=\"_ _2\"></span>de euros. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>efecto en <span class=\"_ _2\"></span>minoritarios <span class=\"_ _2\"></span>de dicha <span class=\"_ _2\"></span>operaci\u00f3n asciende <span class=\"_ _2\"></span>a 11 <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>les de euros <span class=\"_ _1\"></span>y ha <span class=\"_ _1\"></span>supuesto <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>reclasificaci\u00f3n <span class=\"_ _1\"></span>entre el <span class=\"_ _1\"></span>ep\u00edgrafe de <span class=\"_ _3\"></span>R<span class=\"_ _2\"></span>eservas <span class=\"_ _1\"></span>y<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>el ep\u00edgrafe <span class=\"_ _1\"></span>de Socios Externos. -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Durante el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>Dominante <span class=\"_ _2\"></span>capitaliz\u00f3 <span class=\"_ _2\"></span>pr\u00e9stamos <span class=\"_ _2\"></span>mantenidos con <span class=\"_ _8\"> </span>la <span class=\"_ _4\"> </span>sociedad <span class=\"_ _8\"> </span>Atrys <span class=\"_ _8\"> </span>Portugal <span class=\"_ _4\"> </span>S.G.P.S., <span class=\"_ _8\"> </span>S.A. <span class=\"_ _4\"> </span>por <span class=\"_ _8\"> </span>un <span class=\"_ _8\"> </span>importe <span class=\"_ _4\"> </span>agregado <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>3,88 millones <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>euros. El <span class=\"_ _1\"></span>efecto <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>minorita<span class=\"_ _2\"></span>rios <span class=\"_ _1\"></span>de dicha <span class=\"_ _1\"></span>operaci\u00f3n asciende <span class=\"_ _1\"></span>a 194 <span class=\"_ _0\"></span>miles de <span class=\"_ _1\"></span>euros <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>ha <span class=\"_ _1\"></span>supu<span class=\"_ _2\"></span>esto <span class=\"_ _1\"></span>un<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>reclasificaci\u00f3n entre <span class=\"_ _1\"></span>el e<span class=\"_ _0\"></span>p\u00edgrafe <span class=\"_ _1\"></span>de Reserva<span class=\"_ _0\"></span>s y <span class=\"_ _3\"></span>el ep\u00edgrafe de Socios Externos. El <span class=\"_ _6\"></span>ep\u00edgrafe <span class=\"_ _5\"></span>\u201cCombinaciones <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>negocios\u201d <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>R<span class=\"_ _2\"></span>eservas <span class=\"_ _6\"></span>dentro <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>Estado <span class=\"_ _5\"></span>Consolidado <span class=\"_ _6\"></span>de Cambios <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _7\"> </span>P<span class=\"_ _2\"></span>atrimonio <span class=\"_ _7\"> </span>Neto, <span class=\"_ _8\"> </span>(por <span class=\"_ _7\"> </span>importe <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>365 <span class=\"_ _8\"> </span>miles <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>euros) <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _7\"> </span>2024 corresponde a los siguientes movimientos: -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Durante el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>Dominante <span class=\"_ _2\"></span>capitaliz\u00f3 <span class=\"_ _2\"></span>pr\u00e9stamos <span class=\"_ _2\"></span>mantenidos con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sociedad Atrys <span class=\"_ _3\"></span>P<span class=\"_ _2\"></span>ortugal <span class=\"_ _1\"></span>S.G.P.S., S.A. <span class=\"_ _3\"></span>por <span class=\"_ _1\"></span>u<span class=\"_ _2\"></span>n <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>ag<span class=\"_ _2\"></span>regado <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>7 millones de <span class=\"_ _0\"></span>euros. <span class=\"_ _1\"></span>El efecto <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>minoritarios <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dicha <span class=\"_ _1\"></span>opera<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _0\"></span>ascendi\u00f3 <span class=\"_ _0\"></span><span class=\"lse\">a <span class=\"ls0\">349 <span class=\"_ _1\"></span>miles de <span class=\"_ _0\"></span>euros </span></span>y <span class=\"_ _5\"></span>supuso <span class=\"_ _5\"></span>una <span class=\"_ _6\"></span>reclasificaci\u00f3n <span class=\"_ _5\"></span>entre <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>ep\u00edgrafe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Reserva<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>ep\u00edgrafe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Socios Externos. -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Durante <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>202<span class=\"_ _2\"></span>4, <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>reubic\u00f3 <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>sociedad <span class=\"_ _5\"></span>Genetyca <span class=\"_ _9\"></span>ICM <span class=\"_ _5\"></span>S.A <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>subgrupo cuya <span class=\"_ _5\"></span>sociedad <span class=\"_ _9\"></span>dominante <span class=\"_ _9\"></span>es <span class=\"_ _9\"></span>Atrys <span class=\"_ _5\"></span>Portugal <span class=\"_ _9\"></span>S.G.P.S<span class=\"_ _2\"></span>. <span class=\"_ _5\"></span>El <span class=\"_ _9\"></span>efecto <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>minoritarios <span class=\"_ _9\"></span>de dicha <span class=\"_ _2\"></span>oper<span class=\"_ _2\"></span>aci\u00f3n <span class=\"_ _2\"></span>asc<span class=\"_ _2\"></span>endi\u00f3 <span class=\"_ _6\"></span><span class=\"lse\">a <span class=\"_ _6\"></span></span>16 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>supuso<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>una <span class=\"_ _2\"></span>reclasificaci\u00f3n <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>el ep\u00edgrafe de Reservas y el ep\u00edgrafe de Socios Externos.<span class=\"_ _4b\"> </span>11.4)<span class=\"ff1\"> </span>Acciones Propias Al <span class=\"_ _5\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>diciembre <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>2025, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _6\"></span>Dominante <span class=\"_ _5\"></span>posee <span class=\"_ _5\"></span>108.158 <span class=\"_ _6\"></span>ac<span class=\"_ _2\"></span>ciones <span class=\"_ _5\"></span>propia<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>un<span class=\"_ _2\"></span> valor <span class=\"_ _1\"></span>de 317 <span class=\"_ _3\"></span>mi<span class=\"_ _2\"></span>les <span class=\"_ _1\"></span>de e<span class=\"_ _0\"></span>uros. <span class=\"_ _0\"></span>Al <span class=\"_ _1\"></span>31 de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de 2024, <span class=\"_ _1\"></span>la Socieda<span class=\"_ _0\"></span>d <span class=\"_ _1\"></span>Dominante pose<span class=\"_ _0\"></span>\u00eda <span class=\"_ _1\"></span>95.937<span class=\"_ _2\"></span> acciones propias por un valor de 323 miles de euros.  La <span class=\"_ _7\"></span>totalidad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"> </span>acciones <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>cie<span class=\"_ _2\"></span>rre <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>ejercicio<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>2025 <span class=\"_ _7\"> </span>se <span class=\"_ _7\"> </span>encuentran <span class=\"_ _7\"> </span>v<span class=\"_ _2\"></span>aloradas <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>de<span class=\"_ _2\"></span> mercado <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _7\"></span>2,93 <span class=\"_ _5\"></span>euros <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>a<span class=\"_ _2\"></span>cci\u00f3n <span class=\"_ _5\"></span>(3,37 <span class=\"_ _9\"></span>euros <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>a<span class=\"_ _2\"></span>cci\u00f3n <span class=\"_ _5\"></span>al <span class=\"_ _9\"></span>cierre <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>ejercicio<span class=\"_ _2\"></span> 2024). Las operaciones realizadas durante el ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>con acciones propias han supuesto una p\u00e9rdida de 42 miles de euros (beneficio de 3 miles de euros en el ejercicio 2024) habiendo sido <span class=\"_ _2\"></span>registrados <span class=\"_ _6\"></span>directamente <span class=\"_ _2\"></span>contra <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>Patrimonio <span class=\"_ _6\"></span>Neto, <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>abono <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>reservas <span class=\"_ _2\"></span>volunt<span class=\"_ _2\"></span>arias, <span class=\"_ _2\"></span>de acuerdo con la legislaci\u00f3n vigente. 11.5<span class=\"lsa\">) </span>Otros instrumentos de patrimonio neto Tal <span class=\"_ _8\"> </span>como <span class=\"_ _4\"> </span>s<span class=\"_ _2\"></span>e <span class=\"_ _4\"> </span>comenta <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>Nota <span class=\"_ _4\"> </span>9, <span class=\"_ _4\"> </span>e<span class=\"_ _2\"></span>l <span class=\"_ _4\"> </span>17 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>noviembre <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>2020 <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>Sociedad <span class=\"_ _4\"> </span>Dominante formaliz\u00f3 <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>obligac<span class=\"_ _0\"></span>iones <span class=\"_ _5\"></span>convertibles <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>acciones <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _5\"></span>Dominante, por un importe nominal de 10.000 miles de euros.  Esta <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>consider\u00f3 <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>instrumento <span class=\"_ _5\"></span>compuesto <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>fue <span class=\"_ _5\"></span>valorado <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>experto<span class=\"_ _2\"></span> independiente <span class=\"_ _4\"> </span>a <span class=\"_ _24\"> </span>fecha <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>emisi\u00f3n. <span class=\"_ _24\"> </span>De <span class=\"_ _4\"> </span>acuerdo <span class=\"_ _24\"> </span>con <span class=\"_ _24\"> </span>NIIF <span class=\"_ _4\"> </span>9, <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>componente <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>patrimonio correspondiente <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>valoraci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _5\"></span>opci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>conversi\u00f3n <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>valora <span class=\"_ _5\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _5\"></span>diferencia<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>entre <span class=\"_ _5\"></span>el valor nominal <span class=\"_ _0\"></span>de la e<span class=\"_ _0\"></span>misi\u00f3n y el <span class=\"_ _0\"></span>valor raz<span class=\"_ _0\"></span>onable asignado al <span class=\"_ _0\"></span>pasivo fina<span class=\"_ _0\"></span>nciero. En este c<span class=\"_ _0\"></span>aso, el pasivo se valor\u00f3 en 9.824 miles de euros, valor\u00e1<span class=\"_ _0\"></span>ndose, por tanto, el componente de patrimonio en <span class=\"_ _2\"></span>176 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>cual <span class=\"_ _6\"></span>fue <span class=\"_ _2\"></span>actualizado <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>inter\u00e9s ca<span class=\"_ _2\"></span>pitalizable asociado<span class=\"_ _2\"></span> a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>emisi\u00f3n <span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la conversi\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>capital realizada e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>2022, siendo <span class=\"_ _1\"></span>el importe <span class=\"_ _0\"></span>registrado <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>31 de diciembre <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> 2025 <span class=\"_ _1\"></span>como otros <span class=\"_ _0\"></span>instrumentos de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>patrimonio de <span class=\"_ _1\"></span>141 miles de<span class=\"_ _0\"></span> euros <span class=\"_ _1\"></span>(137 miles <span class=\"_ _0\"></span>de euros al 31 de diciembre de 2024<span class=\"lsa\">).</span> Adicionalmente, en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio 202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>registrado <span class=\"_ _2\"></span>contra <span class=\"_ _2\"></span>otros inst<span class=\"_ _2\"></span>rumentos <span class=\"_ _2\"></span>de p<span class=\"_ _2\"></span>atrimonio neto un <span class=\"_ _0\"></span>importe de 60 <span class=\"_ _0\"></span>miles de e<span class=\"_ _0\"></span>uros (mismo importe e<span class=\"_ _0\"></span>n el ejercicio <span class=\"_ _0\"></span>2024) correspondientes al devengo <span class=\"_ _9\"></span>anual <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>coste <span class=\"_ _7\"> </span>asociado <span class=\"_ _7\"></span>al <span class=\"_ _9\"></span>plan<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>incentivos <span class=\"_ _7\"> </span>basado <span class=\"_ _7\"> </span>en <span class=\"_ _7\"></span>acciones <span class=\"_ _7\"></span>cuyo <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>etalle <span class=\"_ _9\"></span>se<span class=\"_ _2\"></span> comenta en la Nota 18.4.  11.6<span class=\"lsa\">) </span>Ajustes por cambios de valor El <span class=\"_ _6\"></span>im<span class=\"_ _2\"></span>porte <span class=\"_ _6\"></span>registrado <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>negativo <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>8.571 <span class=\"_ _5\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>euros (7.943 <span class=\"_ _3\"></span>miles <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>euros<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>i<span class=\"_ _2\"></span>mporte <span class=\"_ _3\"></span>negativo <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>31<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>iciembre <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _2\"></span>4) <span class=\"_ _1\"></span>corresponde <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>diferencias de <span class=\"_ _7\"></span>conversi\u00f3n <span class=\"_ _7\"> </span>generadas <span class=\"_ _7\"> </span>principalmente <span class=\"_ _7\"> </span>debido <span class=\"_ _7\"> </span>al <span class=\"_ _8\"> </span>impacto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"> </span>conver<span class=\"_ _2\"></span>si\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>estados financieros <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _4\"> </span>sociedades <span class=\"_ _7\"> </span>dependi<span class=\"_ _2\"></span>entes <span class=\"_ _7\"> </span>sit<span class=\"_ _2\"></span>uadas <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>Latinoam\u00e9rica <span class=\"_ _8\"> </span>especialmente <span class=\"_ _8\"> </span>por <span class=\"_ _8\"> </span>el<span class=\"_ _2\"></span> subgrupo ITMS, <span class=\"_ _0\"></span>as\u00ed como al <span class=\"_ _0\"></span>impacto de<span class=\"_ _0\"></span> la conve<span class=\"_ _0\"></span>rsi\u00f3n de los fondos <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>omercio generados en una moneda distinta a la funcional (Ver Nota 5). 11.7) Socios externos El detalle de los socios externos a 31 de diciembre de 2025 es el siguiente: Sociedad Dependiente Porcentaje Participaci\u00f3n Accionista Minoritarios Participaci\u00f3n en Capital y Reservas Resultado Atribuido a Socios Externos  Total Socios Externos<span class=\"_ _4b\"> </span>Atrys Portugal S.G.P.<span class=\"_ _0\"></span>S. (*) 4,99% 682 (2<span class=\"ls6\">44<span class=\"ls0\">)<span class=\"_ _0\"></span> </span></span>4<span class=\"ls7\">38</span> Lenicare LDA. 20<span class=\"ls0\">% </span>(3<span class=\"ls6\">43<span class=\"ls0\">)<span class=\"_ _0\"></span> </span></span>(9) (3<span class=\"ls0\">52) </span>Initia Research, S.L. 30%<span class=\"ls0\"> </span>9 2 11<span class=\"ls0\"> </span>3<span class=\"ls7\">48</span> (2<span class=\"ls6\">51<span class=\"ls0\">)<span class=\"_ _0\"></span> </span></span>97 (*) <span class=\"_ _38\"> </span>Incluye a la soc<span class=\"_ _0\"></span>iedad Genet<span class=\"_ _0\"></span>yca ICM, <span class=\"_ _0\"></span>de la cual Atr<span class=\"_ _0\"></span>ys Health, S.A.<span class=\"_ _0\"></span> mantiene un <span class=\"_ _0\"></span>porcentaje <span class=\"_ _0\"></span>de participaci<span class=\"_ _0\"></span>\u00f3n directo de<span class=\"_ _0\"></span>l 10%<span class=\"_ _2\"></span> El detalle de los socios externos a 31 de diciembre de 2024 era el siguiente: Sociedad Dependiente Porcentaje Participaci\u00f3n Accionista Minoritarios Participaci\u00f3n en Capital y Reservas Resultado Atribuido a Socios Externos  Total Socios Externos Atrys Portugal S.G.P.<span class=\"_ _0\"></span>S. (*) 4,99% 702 (215) 487 Lenicare LDA. 20%<span class=\"ls0\"> </span>(328) (14) (342) Initia Research, S.L. 30%<span class=\"ls0\"> </span>1 (<span class=\"ls6\">3)</span> (2) 375 (232) 143 (*) <span class=\"_ _38\"> </span>Incluye a la soc<span class=\"_ _0\"></span>iedad Genet<span class=\"_ _0\"></span>yca ICM, <span class=\"_ _0\"></span>de la cual Atr<span class=\"_ _0\"></span>ys Health, S.A.<span class=\"_ _0\"></span> mantiene un <span class=\"_ _0\"></span>porcentaje <span class=\"_ _0\"></span>de participaci<span class=\"_ _0\"></span>\u00f3n directo de<span class=\"_ _0\"></span>l 10%",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-525": {
   "value": "11.1)<span class=\"ff1\"> </span>Capital Social de la Sociedad Dominante<span class=\"_ _4b\"> </span>Al 31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre de <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>el capital <span class=\"_ _2\"></span>social de <span class=\"_ _2\"></span>la S<span class=\"_ _2\"></span>ociedad Dominante <span class=\"_ _2\"></span>asciende a <span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>60 miles <span class=\"_ _1\"></span>de euros <span class=\"_ _1\"></span>y est\u00e1 <span class=\"_ _1\"></span>dividido en <span class=\"_ _1\"></span>76.014.193 acciones <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>0,01 <span class=\"_ _1\"></span>eu<span class=\"_ _2\"></span>ros <span class=\"_ _1\"></span>de valor <span class=\"_ _1\"></span>nominal cada <span class=\"_ _1\"></span>una.<span class=\"_ _2\"></span> Todas <span class=\"_ _5\"></span>las <span class=\"_ _9\"></span>acciones <span class=\"_ _5\"></span>p<span class=\"_ _2\"></span>ertenecen <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>misma <span class=\"_ _9\"></span>clase <span class=\"_ _9\"></span>y <span class=\"_ _5\"></span>serie, <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>confieren <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>su<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>ti<span class=\"_ _2\"></span>tular <span class=\"_ _5\"></span>los <span class=\"_ _9\"></span>mismos derechos <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>obligaciones. <span class=\"_ _5\"></span>Adicionalmente, <span class=\"_ _6\"></span>todas <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>acciones <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>hallan <span class=\"_ _5\"></span>totalmente <span class=\"_ _6\"></span>suscritas <span class=\"_ _5\"></span>y<span class=\"_ _2\"></span> desembolsadas.  Al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>2025, <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>sociedades <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>pa<span class=\"_ _2\"></span>rticipaci\u00f3n <span class=\"_ _1\"></span>superior <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>igu<span class=\"_ _2\"></span>al <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>10% <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>capital social son las siguientes: Sociedad Participaci\u00f3n N\u00famero de Accio<span class=\"_ _2\"></span>nes Excelsior Times S.L.<span class=\"_ _2\"></span>U. 24,<span class=\"ls0\">89% </span>18.<span class=\"ls0\">916.880 </span>Al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>2024, <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>sociedades <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>pa<span class=\"_ _2\"></span>rticipaci\u00f3n <span class=\"_ _1\"></span>superior <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>igu<span class=\"_ _2\"></span>al <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>10% <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>capital social eran las siguientes: Sociedad Participaci\u00f3n  N\u00famero de Acciones Excelsior Times S.L.<span class=\"_ _2\"></span>U.<span class=\"fsb\"> </span>24,84%<span class=\"fsb\"> </span>18.880.862<span class=\"fsb\"> </span>Durante los ejercicios 2025 y 2024 no han acaecido ampliaciones de capital.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-526": {
   "value": "11.2)<span class=\"ff1\"> </span>Prima de Emisi\u00f3n La prima <span class=\"_ _1\"></span>de emisi\u00f3n se o<span class=\"_ _0\"></span>rigin\u00f3 como <span class=\"_ _0\"></span>consecuenc<span class=\"_ _0\"></span>ia de las <span class=\"_ _1\"></span>ampliaciones de capita<span class=\"_ _0\"></span>l de <span class=\"_ _0\"></span>ejercicios anteriores. <span class=\"_ _4\"> </span>Tiene <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>mi<span class=\"_ _2\"></span>smas <span class=\"_ _4\"> </span>restricciones, <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>pu<span class=\"_ _2\"></span>ede <span class=\"_ _4\"> </span>destinarse <span class=\"_ _4\"> </span>a <span class=\"_ _24\"> </span>los <span class=\"_ _4\"> </span>mismos <span class=\"_ _24\"> </span>fines <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>las<span class=\"_ _2\"></span> reservas voluntarias, incluyendo su conversi\u00f3n en capital social.<span class=\"_ _4b\"> </span>11.3)<span class=\"ff1\"> </span>Reservas  El <span class=\"_ _2\"></span>detalle <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _6\"></span>reservas <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Grupo <span class=\"_ _2\"></span>Atrys <span class=\"_ _6\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _6\"></span>de 2024 es el siguiente, en miles de euros: 31/<span class=\"ls6\">12</span>/2025 31/12/2024 Reserva legal 68<span class=\"ls0\"> </span>68<span class=\"ls0\"> </span>Reservas voluntarias y resultados negativos de ejercicios anteriores (84.145) (61.535) Reservas consolidadas (75.960) (66.412) Total (1<span class=\"ls0\">60.037) </span>(127.879) Reserva Legal  La <span class=\"_ _2\"></span>R<span class=\"_ _2\"></span>eserva <span class=\"_ _2\"></span>Legal <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>restringida <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>cuanto <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>us<span class=\"_ _2\"></span>o, <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>cual <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>halla <span class=\"_ _6\"></span>determinado <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>diversas disposiciones legales. <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>conformidad <span class=\"_ _2\"></span>con la <span class=\"_ _2\"></span>Ley <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Sociedades <span class=\"_ _2\"></span>de Capital<span class=\"_ _2\"></span>, est\u00e1n <span class=\"_ _2\"></span>obligadas <span class=\"_ _2\"></span>a dotarla las <span class=\"_ _2\"></span>sociedades <span class=\"_ _2\"></span>mercantiles que, <span class=\"_ _2\"></span>bajo <span class=\"_ _2\"></span>dicha <span class=\"_ _2\"></span>forma jur\u00eddica, <span class=\"_ _2\"></span>obtengan <span class=\"_ _2\"></span>beneficios, <span class=\"_ _2\"></span>con u<span class=\"_ _2\"></span>n 10% <span class=\"_ _1\"></span>de los <span class=\"_ _1\"></span>mismos, ha<span class=\"_ _0\"></span>sta <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>el fondo <span class=\"_ _1\"></span>de rese<span class=\"_ _0\"></span>rva c<span class=\"_ _0\"></span>onstituido <span class=\"_ _0\"></span>alcance <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>quinta <span class=\"_ _0\"></span>parte <span class=\"_ _1\"></span>del capital social <span class=\"_ _3\"></span>suscrito. <span class=\"_ _1\"></span>Los <span class=\"_ _1\"></span>destinos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>reserva <span class=\"_ _3\"></span>leg<span class=\"_ _2\"></span>al <span class=\"_ _3\"></span>son la <span class=\"_ _3\"></span>compensaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>ampliaci\u00f3n<span class=\"_ _4b\"> </span>de capital <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>exceda <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>10% <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>capital <span class=\"_ _2\"></span>ya <span class=\"_ _2\"></span>aumentado, <span class=\"_ _2\"></span>as\u00ed <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>distribuci\u00f3n a <span class=\"_ _5\"></span>los <span class=\"_ _9\"></span>Accionistas <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>caso <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>liquidaci\u00f3n. <span class=\"_ _9\"></span>Al <span class=\"_ _5\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>202<span class=\"_ _2\"></span>5, <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>Reserva <span class=\"_ _9\"></span>Legal <span class=\"_ _9\"></span>no estaba dotada en su totalidad. Reservas consolidadas El <span class=\"_ _5\"></span>detalle <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>reservas <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>Sociedades <span class=\"_ _5\"></span>Consolidadas <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _5\"></span>de diciembre de 2024 es el que se muestra a continuaci\u00f3n, en miles de euros: Sociedad Dependiente 31/12/2025 31/12/2024 Ediagnostic-Cl\u00ednica Virtual de<span class=\"_ _0\"></span> Especialidades M\u00e9dic<span class=\"_ _0\"></span>as, S.L.U. (1.1<span class=\"ls7\">35</span>) (1.569) Llebalust Patolog\u00eda, S.L.U.<span class=\"_ _0\"></span> (<span class=\"ls7\">82</span>3) (1.601) Institut M\u00e8dic d\u2019Onco<span class=\"ff2\">-Radiot<span class=\"_ _0\"></span>er\u00e0pia, S.L.U. </span>(1.836) (1.062) Atrys Health Internacional, <span class=\"_ _0\"></span>S.A.U. (3<span class=\"ls0\">5.122) </span>(32.931) Global Telemed Systems AG<span class=\"_ _0\"></span> (2.464) (1.428) AxisMed Gestao Preventi<span class=\"_ _0\"></span>va de Sa\u00fade S.A. (3.814) (3.025) Atrys Portugal S.G.P.<span class=\"_ _0\"></span>S. (26.720) (16.636) Aspy Global Services, S.A.U. (12.<span class=\"ls7\">133</span>) (12.418) Bienzobas Salud, S.L.U. (<span class=\"_ _0\"></span>antes Significant Impact S<span class=\"_ _0\"></span>ystems, S.L.U.)  7.491 3.584 SIMM Molecular, S.L.U. 59<span class=\"ls0\">6 </span>674 (75.960) (66.412) El <span class=\"_ _6\"></span>ep\u00edgrafe <span class=\"_ _5\"></span>\u201cCombinaciones <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>negocios\u201d <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>R<span class=\"_ _2\"></span>eservas <span class=\"_ _6\"></span>dentro <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>Estado <span class=\"_ _5\"></span>Consolidado <span class=\"_ _6\"></span>de Cambios <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _7\"> </span>P<span class=\"_ _2\"></span>atrimonio <span class=\"_ _7\"> </span>Neto, <span class=\"_ _8\"> </span>(por <span class=\"_ _7\"> </span>importe <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>205 <span class=\"_ _7\"> </span>miles <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>euros) <span class=\"_ _7\"> </span>e<span class=\"_ _2\"></span>n <span class=\"_ _7\"> </span>el <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _7\"> </span>2025 corresponde a los siguientes movimientos: -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Durante <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _1\"></span>2025<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>la Sociedad <span class=\"_ _1\"></span>Bienzobas <span class=\"_ _1\"></span>Salud, S.L.U. <span class=\"_ _1\"></span>capitaliz\u00f3 <span class=\"_ _1\"></span>pr\u00e9stamos<span class=\"_ _2\"></span> mantenidos <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>so<span class=\"_ _2\"></span>ciedad <span class=\"_ _9\"></span>Initia <span class=\"_ _9\"></span>Research, <span class=\"_ _7\"></span>S.L. <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>un <span class=\"_ _7\"></span>importe <span class=\"_ _9\"></span>agregado <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>36 miles <span class=\"_ _2\"></span>de euros. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>efecto en <span class=\"_ _2\"></span>minoritarios <span class=\"_ _2\"></span>de dicha <span class=\"_ _2\"></span>operaci\u00f3n asciende <span class=\"_ _2\"></span>a 11 <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>les de euros <span class=\"_ _1\"></span>y ha <span class=\"_ _1\"></span>supuesto <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>reclasificaci\u00f3n <span class=\"_ _1\"></span>entre el <span class=\"_ _1\"></span>ep\u00edgrafe de <span class=\"_ _3\"></span>R<span class=\"_ _2\"></span>eservas <span class=\"_ _1\"></span>y<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>el ep\u00edgrafe <span class=\"_ _1\"></span>de Socios Externos. -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Durante el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>Dominante <span class=\"_ _2\"></span>capitaliz\u00f3 <span class=\"_ _2\"></span>pr\u00e9stamos <span class=\"_ _2\"></span>mantenidos con <span class=\"_ _8\"> </span>la <span class=\"_ _4\"> </span>sociedad <span class=\"_ _8\"> </span>Atrys <span class=\"_ _8\"> </span>Portugal <span class=\"_ _4\"> </span>S.G.P.S., <span class=\"_ _8\"> </span>S.A. <span class=\"_ _4\"> </span>por <span class=\"_ _8\"> </span>un <span class=\"_ _8\"> </span>importe <span class=\"_ _4\"> </span>agregado <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>3,88 millones <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>euros. El <span class=\"_ _1\"></span>efecto <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>minorita<span class=\"_ _2\"></span>rios <span class=\"_ _1\"></span>de dicha <span class=\"_ _1\"></span>operaci\u00f3n asciende <span class=\"_ _1\"></span>a 194 <span class=\"_ _0\"></span>miles de <span class=\"_ _1\"></span>euros <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>ha <span class=\"_ _1\"></span>supu<span class=\"_ _2\"></span>esto <span class=\"_ _1\"></span>un<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>reclasificaci\u00f3n entre <span class=\"_ _1\"></span>el e<span class=\"_ _0\"></span>p\u00edgrafe <span class=\"_ _1\"></span>de Reserva<span class=\"_ _0\"></span>s y <span class=\"_ _3\"></span>el ep\u00edgrafe de Socios Externos. El <span class=\"_ _6\"></span>ep\u00edgrafe <span class=\"_ _5\"></span>\u201cCombinaciones <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>negocios\u201d <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>R<span class=\"_ _2\"></span>eservas <span class=\"_ _6\"></span>dentro <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>Estado <span class=\"_ _5\"></span>Consolidado <span class=\"_ _6\"></span>de Cambios <span class=\"_ _7\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _7\"> </span>P<span class=\"_ _2\"></span>atrimonio <span class=\"_ _7\"> </span>Neto, <span class=\"_ _8\"> </span>(por <span class=\"_ _7\"> </span>importe <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>365 <span class=\"_ _8\"> </span>miles <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>euros) <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _7\"> </span>2024 corresponde a los siguientes movimientos: -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Durante el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>Dominante <span class=\"_ _2\"></span>capitaliz\u00f3 <span class=\"_ _2\"></span>pr\u00e9stamos <span class=\"_ _2\"></span>mantenidos con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sociedad Atrys <span class=\"_ _3\"></span>P<span class=\"_ _2\"></span>ortugal <span class=\"_ _1\"></span>S.G.P.S., S.A. <span class=\"_ _3\"></span>por <span class=\"_ _1\"></span>u<span class=\"_ _2\"></span>n <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>ag<span class=\"_ _2\"></span>regado <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>7 millones de <span class=\"_ _0\"></span>euros. <span class=\"_ _1\"></span>El efecto <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>minoritarios <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dicha <span class=\"_ _1\"></span>opera<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _0\"></span>ascendi\u00f3 <span class=\"_ _0\"></span><span class=\"lse\">a <span class=\"ls0\">349 <span class=\"_ _1\"></span>miles de <span class=\"_ _0\"></span>euros </span></span>y <span class=\"_ _5\"></span>supuso <span class=\"_ _5\"></span>una <span class=\"_ _6\"></span>reclasificaci\u00f3n <span class=\"_ _5\"></span>entre <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>ep\u00edgrafe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Reserva<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>ep\u00edgrafe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Socios Externos. -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Durante <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>202<span class=\"_ _2\"></span>4, <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>reubic\u00f3 <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>sociedad <span class=\"_ _5\"></span>Genetyca <span class=\"_ _9\"></span>ICM <span class=\"_ _5\"></span>S.A <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>subgrupo cuya <span class=\"_ _5\"></span>sociedad <span class=\"_ _9\"></span>dominante <span class=\"_ _9\"></span>es <span class=\"_ _9\"></span>Atrys <span class=\"_ _5\"></span>Portugal <span class=\"_ _9\"></span>S.G.P.S<span class=\"_ _2\"></span>. <span class=\"_ _5\"></span>El <span class=\"_ _9\"></span>efecto <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>minoritarios <span class=\"_ _9\"></span>de dicha <span class=\"_ _2\"></span>oper<span class=\"_ _2\"></span>aci\u00f3n <span class=\"_ _2\"></span>asc<span class=\"_ _2\"></span>endi\u00f3 <span class=\"_ _6\"></span><span class=\"lse\">a <span class=\"_ _6\"></span></span>16 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>supuso<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>una <span class=\"_ _2\"></span>reclasificaci\u00f3n <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>el ep\u00edgrafe de Reservas y el ep\u00edgrafe de Socios Externos.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-527": {
   "value": "11.4)<span class=\"ff1\"> </span>Acciones Propias Al <span class=\"_ _5\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>diciembre <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>2025, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _6\"></span>Dominante <span class=\"_ _5\"></span>posee <span class=\"_ _5\"></span>108.158 <span class=\"_ _6\"></span>ac<span class=\"_ _2\"></span>ciones <span class=\"_ _5\"></span>propia<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>un<span class=\"_ _2\"></span> valor <span class=\"_ _1\"></span>de 317 <span class=\"_ _3\"></span>mi<span class=\"_ _2\"></span>les <span class=\"_ _1\"></span>de e<span class=\"_ _0\"></span>uros. <span class=\"_ _0\"></span>Al <span class=\"_ _1\"></span>31 de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de 2024, <span class=\"_ _1\"></span>la Socieda<span class=\"_ _0\"></span>d <span class=\"_ _1\"></span>Dominante pose<span class=\"_ _0\"></span>\u00eda <span class=\"_ _1\"></span>95.937<span class=\"_ _2\"></span> acciones propias por un valor de 323 miles de euros.  La <span class=\"_ _7\"></span>totalidad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"> </span>acciones <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>cie<span class=\"_ _2\"></span>rre <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>ejercicio<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>2025 <span class=\"_ _7\"> </span>se <span class=\"_ _7\"> </span>encuentran <span class=\"_ _7\"> </span>v<span class=\"_ _2\"></span>aloradas <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>de<span class=\"_ _2\"></span> mercado <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _7\"></span>2,93 <span class=\"_ _5\"></span>euros <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>a<span class=\"_ _2\"></span>cci\u00f3n <span class=\"_ _5\"></span>(3,37 <span class=\"_ _9\"></span>euros <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>a<span class=\"_ _2\"></span>cci\u00f3n <span class=\"_ _5\"></span>al <span class=\"_ _9\"></span>cierre <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>ejercicio<span class=\"_ _2\"></span> 2024). Las operaciones realizadas durante el ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>con acciones propias han supuesto una p\u00e9rdida de 42 miles de euros (beneficio de 3 miles de euros en el ejercicio 2024) habiendo sido <span class=\"_ _2\"></span>registrados <span class=\"_ _6\"></span>directamente <span class=\"_ _2\"></span>contra <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>Patrimonio <span class=\"_ _6\"></span>Neto, <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>abono <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>reservas <span class=\"_ _2\"></span>volunt<span class=\"_ _2\"></span>arias, <span class=\"_ _2\"></span>de acuerdo con la legislaci\u00f3n vigente.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-528": {
   "value": " de diciembre de 2025 es el siguiente: Sociedad Dependiente Porcentaje Participaci\u00f3n Accionista Minoritarios Participaci\u00f3n en Capital y Reservas Resultado Atribuido a Socios Externos  Total Socios Externos<span class=\"_ _4b\"> </span> <div class=\"c wdd h21 gs2c5\"><div class=\"t m0 x26 h88 y9e7 ff2 fs5 fc0 sc0 ls0 ws0\">Atrys Portugal S.G.P.<span class=\"_ _0\"></span>S. (*) </div></div><div class=\"c wde h21 gs2c6\"><div class=\"t m0 x30 h88 y9e7 ff2 fs5 fc0 sc0 ls0 ws0\">4,99% </div></div><div class=\"c wdf h21 gs2c7\"><div class=\"t m0 x3f h88 y9e7 ff2 fs5 fc0 sc0 ls0 ws0\">682 </div></div><div class=\"c we0 h21 gs2c8\"><div class=\"t m0 xd h88 y9e7 ff2 fs5 fc0 sc0 ls22 ws0\">(2<span class=\"ls6\">44<span class=\"ls0\">)<span class=\"_ _0\"></span> </span></span></div></div><div class=\"c we1 h21 gs2c9\"><div class=\"t m0 xf h88 y9e7 ff2 fs5 fc0 sc0 ls0 ws0\">4<span class=\"ls7\">38</span> </div></div><div class=\"c wdd h1f gs2ca\"><div class=\"t m0 x26 h88 y254 ff2 fs5 fc0 sc0 ls0 ws0\">Lenicare LDA. </div></div><div class=\"c wde h1f gs2cb\"><div class=\"t m0 x1f h88 y254 ff2 fs5 fc0 sc0 ls6 ws0\">20<span class=\"ls0\">% </span></div></div><div class=\"c wdf h1f gs2cc\"><div class=\"t m0 x57 h88 y254 ff2 fs5 fc0 sc0 ls22 ws0\">(3<span class=\"ls6\">43<span class=\"ls0\">)<span class=\"_ _0\"></span> </span></span></div></div><div class=\"c we0 h1f gs2cd\"><div class=\"t m0 x39 h88 y254 ff2 fs5 fc0 sc0 ls0 ws0\">(9) </div></div><div class=\"c we1 h1f gs2ce\"><div class=\"t m0 x52 h88 y254 ff2 fs5 fc0 sc0 ls22 ws0\">(3<span class=\"ls0\">52) </span></div></div><div class=\"c wdd h1f gs2cf\"><div class=\"t m0 x26 h88 y254 ff2 fs5 fc0 sc0 ls0 ws0\">Initia Research, S.L. </div></div><div class=\"c wde h1f gs2d0\"><div class=\"t m0 x1f h88 y254 ff2 fs5 fc0 sc0 ls6 ws0\">30%<span class=\"ls0\"> </span></div></div><div class=\"c wdf h1f gs2d1\"><div class=\"t m0 xd8 h88 y254 ff2 fs5 fc0 sc0 ls0 ws0\">9 </div></div><div class=\"c we0 h1f gs2d2\"><div class=\"t m0 x10 h88 y254 ff2 fs5 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c we1 h1f gs2d3\"><div class=\"t m0 x39 h88 y254 ff2 fs5 fc0 sc0 ls6 ws0\">11<span class=\"ls0\"> </span></div></div><div class=\"c wdf h1f gs2d4\"><div class=\"t m0 x3f h86 y254 ff8 fs5 fc0 sc0 ls0 ws0\">3<span class=\"ls7\">48</span> </div></div><div class=\"c we0 h1f gs2d5\"><div class=\"t m0 xd h86 y254 ff8 fs5 fc0 sc0 ls22 ws0\">(2<span class=\"ls6\">51<span class=\"ls0\">)<span class=\"_ _0\"></span> </span></span></div></div><div class=\"c we1 h1f gs2d6\"><div class=\"t m0 x39 h86 y254 ff8 fs5 fc0 sc0 ls0 ws0\">97 </div></div><div class=\"c w2 h0 gs2d7\"><div class=\"t m0 x7 h37 y9a4 ff2 fs8 fc0 sc0 ls0 ws0\">(*) <span class=\"_ _38\"> </span>Incluye a la soc<span class=\"_ _0\"></span>iedad Genet<span class=\"_ _0\"></span>yca ICM, <span class=\"_ _0\"></span>de la cual Atr<span class=\"_ _0\"></span>ys Health, S.A.<span class=\"_ _0\"></span> mantiene un <span class=\"_ _0\"></span>porcentaje <span class=\"_ _0\"></span>de participaci<span class=\"_ _0\"></span>\u00f3n directo de<span class=\"_ _0\"></span>l 10%<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y180 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y9eb ff2 fs2 fc0 sc0 ls0 ws0\">El detalle de los socios externos a 31 de diciembre de 2024 era el siguiente: </div><div class=\"t m0 x7 h3 y4b6 ff2 fs2 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c wdd hdd gs2d8\"><div class=\"t m0 x26 h86 y14b ff8 fs5 fc0 sc0 ls0 ws0\">Sociedad Dependiente </div></div><div class=\"c wde hdd gs2d9\"><div class=\"t m0 x29 h86 y9ed ff8 fs5 fc0 sc0 ls0 ws0\">Porcentaje </div><div class=\"t m0 x8d h86 y9ee ff8 fs5 fc0 sc0 ls0 ws0\">Participaci\u00f3n </div><div class=\"t m0 xa h86 y9ef ff8 fs5 fc0 sc0 ls0 ws0\">Accionista </div><div class=\"t m0 x20 h86 y651 ff8 fs5 fc0 sc0 ls0 ws0\">Minoritarios </div></div><div class=\"c wdf hdd gs2da\"><div class=\"t m0 x4e h86 y9f0 ff8 fs5 fc0 sc0 ls0 ws0\">Participaci\u00f3n </div><div class=\"t m0 x34 h86 y14b ff8 fs5 fc0 sc0 ls0 ws0\">en Capital y </div><div class=\"t m0 xe h86 y9e5 ff8 fs5 fc0 sc0 ls0 ws0\">Reservas </div></div><div class=\"c we0 hdd gs2db\"><div class=\"t m0 x8d h86 y9ed ff8 fs5 fc0 sc0 ls0 ws0\">Resultado </div><div class=\"t m0 x8d h86 y9ee ff8 fs5 fc0 sc0 ls0 ws0\">Atribuido </div><div class=\"t m0 x4e h86 y9ef ff8 fs5 fc0 sc0 ls0 ws0\">a Socios </div><div class=\"t m0 x20 h86 y651 ff8 fs5 fc0 sc0 ls0 ws0\">Externos </div></div><div class=\"c we1 hdd gs2dc\"><div class=\"t m0 x34 h86 y9f0 ff8 fs5 fc0 sc0 ls0 ws0\"> Total </div><div class=\"t m0 x34 h86 y14b ff8 fs5 fc0 sc0 ls0 ws0\">Socios </div><div class=\"t m0 x38 h86 y9e5 ff8 fs5 fc0 sc0 ls0 ws0\">Externos </div></div><div class=\"c wdd h1f gs2dd\"><div class=\"t m0 x26 h88 y9f2 ff2 fs5 fc0 sc0 ls0 ws0\">Atrys Portugal S.G.P.<span class=\"_ _0\"></span>S. (*) </div></div><div class=\"c wde h1f gs2de\"><div class=\"t m0 x30 h88 y9f2 ff2 fs5 fc0 sc0 ls0 ws0\">4,99% </div></div><div class=\"c wdf h1f gs2df\"><div class=\"t m0 x3f h88 y9f2 ff2 fs5 fc0 sc0 ls0 ws0\">702 </div></div><div class=\"c we0 h1f gs2e0\"><div class=\"t m0 xd h88 y9f2 ff2 fs5 fc0 sc0 ls0 ws0\">(215) </div></div><div class=\"c we1 h1f gs2e1\"><div class=\"t m0 xf h88 y9f2 ff2 fs5 fc0 sc0 ls0 ws0\">487 </div></div><div class=\"c wdd h1f gs2e2\"><div class=\"t m0 x26 h88 y9f2 ff2 fs5 fc0 sc0 ls0 ws0\">Lenicare LDA. </div></div><div class=\"c wde h1f gs2e3\"><div class=\"t m0 x1f h88 y9f2 ff2 fs5 fc0 sc0 ls6 ws0\">20%<span class=\"ls0\"> </span></div></div><div class=\"c wdf h1f gs2e4\"><div class=\"t m0 x57 h88 y9f2 ff2 fs5 fc0 sc0 ls0 ws0\">(328) </div></div><div class=\"c we0 h1f gs2e5\"><div class=\"t m0 xf h88 y9f2 ff2 fs5 fc0 sc0 ls0 ws0\">(14) </div></div><div class=\"c we1 h1f gs2e6\"><div class=\"t m0 x52 h88 y9f2 ff2 fs5 fc0 sc0 ls0 ws0\">(342) </div></div><div class=\"c wdd h21 gs2e7\"><div class=\"t m0 x26 h88 y9f2 ff2 fs5 fc0 sc0 ls0 ws0\">Initia Research, S.L. </div></div><div class=\"c wde h21 gs2e8\"><div class=\"t m0 x1f h88 y9f2 ff2 fs5 fc0 sc0 ls6 ws0\">30%<span class=\"ls0\"> </span></div></div><div class=\"c wdf h21 gs2e9\"><div class=\"t m0 xd8 h88 y9f2 ff2 fs5 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c we0 h21 gs2ea\"><div class=\"t m0 x39 h88 y9f2 ff2 fs5 fc0 sc0 ls0 ws0\">(<span class=\"ls6\">3)</span> </div></div><div class=\"c we1 h21 gs2eb\"><div class=\"t m0 x12 h88 y9f2 ff2 fs5 fc0 sc0 ls0 ws0\">(2) </div></div><div class=\"c wdf h1f gs2ec\"><div class=\"t m0 x3f h86 y9f2 ff8 fs5 fc0 sc0 ls0 ws0\">375 </div></div><div class=\"c we0 h1f gs2ed\"><div class=\"t m0 xd h86 y9f2 ff8 fs5 fc0 sc0 ls0 ws0\">(232) </div></div><div class=\"c we1 h1f gs2ee\"><div class=\"t m0 xf h86 y9f2 ff8 fs5 fc0 sc0 ls0 ws0\">143 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "NOTA 12. RESULTADO CONSOLIDADO El detalle <span class=\"_ _0\"></span>de la <span class=\"_ _1\"></span>obtenci\u00f3n<span class=\"_ _2\"></span> del <span class=\"_ _0\"></span>Resultado Atribuido <span class=\"_ _0\"></span>a la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Dominante al 31 de<span class=\"_ _0\"></span> diciembre de 2025 es como sigue, en miles de euros: Sociedad Depend<span class=\"_ _1\"></span>i<span class=\"_ _2\"></span>ente Porcentaje Participaci\u00f3n<span class=\"_ _0\"></span> Resultados Individuales de las Sociedades bajo<span class=\"_ _0\"></span> NIIF Resultado Atribuido a la Sociedad Dominante Resultado Atr<span class=\"_ _0\"></span>ibuido a Socios Extern<span class=\"_ _0\"></span>os Atrys Health, S.A<span class=\"_ _0\"></span>.<span class=\"ff8\"> </span>- (40.211) (40.211) - Ediagnostic-Cl\u00edn<span class=\"_ _0\"></span>ica Virtual de<span class=\"_ _0\"></span> Especialidad<span class=\"_ _0\"></span>es M\u00e9dicas, S.L.U<span class=\"_ _0\"></span> 100,00% (32) (32) Llebalust Pat<span class=\"_ _0\"></span>olog\u00eda, S.L.U.<span class=\"ff8\"> </span>100,00% (1.445) (1.445) - Institut M\u00e8dic d\u2019O<span class=\"_ _0\"></span>nco<span class=\"ff2\">-Radioter\u00e0<span class=\"_ _0\"></span>pia, S.L.U.  </span>100,00% 429 429 - Atrys Health I<span class=\"_ _0\"></span>nternacional, S.A<span class=\"_ _0\"></span>.U. 100,00% (5.712) (5.712) - Global Teleme<span class=\"_ _0\"></span>d Systems AG<span class=\"_ _0\"></span> 100,00% (1.<span class=\"ls7\">580</span>) (1.580) - AxisMed Gesta<span class=\"_ _0\"></span>o Preventiva<span class=\"_ _0\"></span> de Sa\u00fade S.A.  100,00% 1<span class=\"ls7\">90</span> 1<span class=\"ls7\">90</span> - Atrys Portugal S<span class=\"_ _0\"></span>.G.P.S, S.A.<span class=\"_ _0\"></span>  (**) 95,01% (8.275) (8.022) (253) Aspy Global Serv<span class=\"_ _0\"></span>ices, S.A.U.  100,00% (46.020) (46.020) - SIMM Molecular<span class=\"_ _0\"></span>, S.L.U. 100,00% (5<span class=\"ls0\">4) </span>(<span class=\"ls6\">54</span>) - Bienzobas Salu<span class=\"_ _0\"></span>d, S.L.U. (*) 100,00% 2.16<span class=\"_ _0\"></span><span class=\"ls0\">3 </span>2.1<span class=\"ls7\">61</span> 2 (100.547) (100.296) (251) (*) <span class=\"_ _38\"> </span>Los socios extern<span class=\"_ _0\"></span>os de Bienzobas S<span class=\"_ _0\"></span>alud, S.L.U. corres<span class=\"_ _0\"></span>ponden al 30<span class=\"_ _0\"></span>% de la part<span class=\"_ _0\"></span>icipada Ini<span class=\"_ _0\"></span>tia Research, S.<span class=\"_ _0\"></span>L. (**) <span class=\"_ _34\"> </span>Incluye a la soc<span class=\"_ _0\"></span>iedad Genet<span class=\"_ _0\"></span>yca ICM, de la cua<span class=\"_ _0\"></span>l Atrys Health<span class=\"_ _0\"></span>, S.A. mantiene un p<span class=\"_ _0\"></span>orcentaje de<span class=\"_ _0\"></span> participaci\u00f3<span class=\"_ _0\"></span>n directo del <span class=\"_ _0\"></span>10% El detalle <span class=\"_ _0\"></span>de la <span class=\"_ _1\"></span>obtenci\u00f3n<span class=\"_ _2\"></span> del <span class=\"_ _0\"></span>Resultado Atribuido <span class=\"_ _0\"></span>a la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Dominante al 31 <span class=\"_ _0\"></span>de dicie<span class=\"_ _0\"></span>mbre de 2024 es como sigue, en miles de euros: Sociedad Depend<span class=\"_ _1\"></span>i<span class=\"_ _2\"></span>ente Porcentaje Participaci\u00f3n<span class=\"_ _0\"></span> Resultados Individuales de las Sociedades bajo<span class=\"_ _0\"></span> NIIF Resultado Atribuido a la Sociedad Dominante Resultado Atr<span class=\"_ _0\"></span>ibuido a Socios Extern<span class=\"_ _0\"></span>os Atrys Health, S.A<span class=\"_ _0\"></span>.<span class=\"ff8\"> </span>- (22.401) (22.401) - Ediagnostic-Cl\u00edn<span class=\"_ _0\"></span>ica Virtual de<span class=\"_ _0\"></span> Especialidad<span class=\"_ _0\"></span>es M\u00e9dicas, S.L.U.<span class=\"_ _0\"></span> 100,00% 4<span class=\"ls7\">33</span> 4<span class=\"ls7\">33</span> - Llebalust Pat<span class=\"_ _0\"></span>olog\u00eda, S.L.U.<span class=\"ff8\"> </span>100,00% 778 778 - Institut M\u00e8dic d\u2019O<span class=\"_ _0\"></span>nco<span class=\"ff2\">-Radioter\u00e0<span class=\"_ _0\"></span>pia, S.L.U.  </span>100,00% (774) (774) - Atrys Health I<span class=\"_ _0\"></span>nternacional, S.A<span class=\"_ _0\"></span>.U. 100,00% (1.891) (1.891) - Global Teleme<span class=\"_ _0\"></span>d Systems AG<span class=\"_ _0\"></span> 100,00% (1.036) (1.036) - AxisMed Gesta<span class=\"_ _0\"></span>o Preventiva<span class=\"_ _0\"></span> de Sa\u00fade S.A.  100,00% (811) (811) - Atrys Schweiz A<span class=\"_ _0\"></span>.G.  100,00% (300) (300) - Atrys Portugal S<span class=\"_ _0\"></span>.G.P.S, S.A.<span class=\"_ _0\"></span>  (**) 95,01% (10.139) (9.910) (229) Aspy Global Serv<span class=\"_ _0\"></span>ices, S.A.U.  100,00% 285 285 - SIMM Molecular<span class=\"_ _0\"></span>, S.L.U. 100,00% (78) (78) - Bienzobas Salu<span class=\"_ _0\"></span>d, S.L.U. (*) 100,00% 3.928 3.931 (3) (32.006) (31.774) (232)<span class=\"_ _4b\"> </span>(*) <span class=\"_ _38\"> </span>Los socios extern<span class=\"_ _0\"></span>os de Bienzo<span class=\"_ _0\"></span>bas Salud, S.L.U. <span class=\"_ _0\"></span>correspond<span class=\"_ _0\"></span>en al 30% de <span class=\"_ _0\"></span>la participad<span class=\"_ _0\"></span>a Initia Rese<span class=\"_ _0\"></span>arch, S.L. (**) <span class=\"_ _34\"> </span>Incluye a la soc<span class=\"_ _0\"></span>iedad Genet<span class=\"_ _0\"></span>yca ICM, <span class=\"_ _0\"></span>de la cual Atr<span class=\"_ _0\"></span>ys Health, S.A.<span class=\"_ _0\"></span> mantiene un <span class=\"_ _0\"></span>porcentaje <span class=\"_ _0\"></span>de participaci<span class=\"_ _0\"></span>\u00f3n directo de<span class=\"_ _0\"></span>l 10%<span class=\"_ _4b\"> </span>NOTA 17. INFORMACI\u00d3N SOBRE MEDIO AMBIENTE El <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>no <span class=\"_ _5\"></span>tiene<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>importancia <span class=\"_ _6\"></span>ni <span class=\"_ _6\"></span>ha <span class=\"_ _5\"></span>in<span class=\"_ _0\"></span>currido <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>gastos <span class=\"_ _6\"></span>relevantes <span class=\"_ _6\"></span>destinados <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>la minimizaci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _7\"> </span>impacto <span class=\"_ _7\"> </span>medioambiental <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>a <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _7\"></span>protecci\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _7\"> </span>m<span class=\"_ _2\"></span>ejora <span class=\"_ _9\"></span>de<span class=\"_ _2\"></span>l <span class=\"_ _9\"></span>medio <span class=\"_ _7\"> </span>ambiente. Asimismo, <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>existen <span class=\"_ _6\"></span>provisi<span class=\"_ _2\"></span>ones <span class=\"_ _5\"></span>para <span class=\"_ _6\"></span>riesgos <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>gastos <span class=\"_ _5\"></span>ni <span class=\"_ _5\"></span>contingenc<span class=\"_ _0\"></span>ias <span class=\"_ _5\"></span>rel<span class=\"_ _2\"></span>acionadas <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>l<span class=\"_ _2\"></span>a protecci\u00f3n y mejora del medio ambiente.<span class=\"_ _4b\"> </span>NOTA 19. OTRA INFORMACI\u00d3N La <span class=\"_ _2\"></span>distribuci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>personal <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>sociedades <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span><span class=\"ls4\">31</span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>2025 <span class=\"_ _6\"></span>y <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>categor\u00edas y sexos, es la siguiente: 31/12/202<span class=\"_ _2\"></span>5 31/12/202<span class=\"_ _2\"></span>4 Hombres Mujeres Total Hombres Mujeres Total Directivos 34 17 51<span class=\"ls0\"> </span>44<span class=\"ls0\"> </span>18<span class=\"ls0\"> </span>62<span class=\"ls0\"> </span>Jefe de equ<span class=\"_ _2\"></span>ipo 2<span class=\"ls6\">43</span> 419<span class=\"ls0\"> </span>662<span class=\"ls0\"> </span>261<span class=\"ls0\"> </span>512<span class=\"ls0\"> </span>773<span class=\"ls0\"> </span>T\u00e9cnicos 395<span class=\"ls0\"> </span>6<span class=\"ls6\">52</span> 1.047 401<span class=\"ls0\"> </span>644<span class=\"ls0\"> </span>1.045 Otros 35 1<span class=\"ls6\">90</span> 225<span class=\"ls0\"> </span>43<span class=\"ls0\"> </span>122<span class=\"ls0\"> </span>165<span class=\"ls0\"> </span>Total 707<span class=\"ls0\"> </span>1.2<span class=\"ls6\">78</span> 1.985 749<span class=\"ls0\"> </span>1.296 2.045 El <span class=\"_ _7\"> </span>n\u00famero <span class=\"_ _7\"> </span>medio <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>pe<span class=\"_ _2\"></span>rsonas <span class=\"_ _7\"></span>empleadas <span class=\"_ _7\"> </span>du<span class=\"_ _2\"></span>rante <span class=\"_ _7\"> </span>el <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _7\"></span>2025 <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>20<span class=\"_ _2\"></span>24, <span class=\"_ _7\"> </span>distribuido <span class=\"_ _7\"> </span>por<span class=\"_ _2\"></span> categor\u00edas, es el siguiente:<span class=\"_ _4b\"> </span>202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Directivos 49<span class=\"ls0\"> </span>60<span class=\"ls0\"> </span>Jefe de Equ<span class=\"_ _2\"></span>ipo 589<span class=\"ls0\"> </span>671<span class=\"ls0\"> </span>T\u00e9cnicos 934 94<span class=\"ls0\">3 </span>Otros 204<span class=\"ls0\"> </span>145<span class=\"ls0\"> </span>Total 1.776<span class=\"ls0\"> </span>1.819 A <span class=\"_ _7\"></span>31 <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>diciemb<span class=\"_ _2\"></span>re <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"> </span>202<span class=\"_ _2\"></span>5 <span class=\"_ _7\"> </span>existen <span class=\"_ _7\"> </span>32<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>trabajadores <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>plantil<span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _7\"> </span>tengan <span class=\"_ _7\"> </span>una <span class=\"_ _8\"> </span>di<span class=\"_ _2\"></span>versidad funcional superior al 33%.  INFORMACI\u00d3N <span class=\"_ _c\"> </span>SOBRE <span class=\"_ _c\"> </span>LOS <span class=\"_ _c\"> </span>APLAZAMIENTOS <span class=\"_ _c\"> </span>DE <span class=\"_ _19\"> </span>P<span class=\"_ _2\"></span>AGO <span class=\"_ _c\"> </span>EFECTUADOS <span class=\"_ _c\"> </span>A PROVEEDORES. <span class=\"_ _1\"></span>DISPOSICI\u00d3N <span class=\"_ _1\"></span>ADICIONAL <span class=\"_ _1\"></span>TERCERA. <span class=\"_ _1\"></span>\u201cDEBER <span class=\"_ _1\"></span>DE <span class=\"_ _1\"></span>INFORMACI\u00d3N\u201d<span class=\"_ _2\"></span> DE LA LEY 15/2010, DE 5 DE JULIO<span class=\"ff4 fs6\"> </span>Conforme a <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>indicado <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la disposici\u00f3n <span class=\"_ _2\"></span>final <span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>gunda de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Ley <span class=\"_ _2\"></span>31/2014, <span class=\"_ _2\"></span>de 3 <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e diciembre,<span class=\"_ _2\"></span> por <span class=\"_ _1\"></span>la que <span class=\"_ _3\"></span>se modifica <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>Ley <span class=\"_ _1\"></span>de Soc<span class=\"_ _0\"></span>iedades <span class=\"_ _1\"></span>de Capital <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la mejora <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>gobierno <span class=\"_ _1\"></span>corporativo, modifica <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>disposici\u00f3n <span class=\"_ _2\"></span>adicional <span class=\"_ _2\"></span>tercera <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>Ley <span class=\"_ _2\"></span>15/2010, <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>5 <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>jul<span class=\"_ _2\"></span>io, <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>modificaci\u00f3n <span class=\"_ _2\"></span>de la <span class=\"_ _4\"> </span>Ley <span class=\"_ _24\"> </span>3/2004, <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>29 <span class=\"_ _24\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _4\"> </span>diciembre, <span class=\"_ _4\"> </span>po<span class=\"_ _2\"></span>r <span class=\"_ _4\"> </span>la <span class=\"_ _24\"> </span>que <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>establecen <span class=\"_ _4\"> </span>medidas <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>lucha <span class=\"_ _24\"> </span>contra <span class=\"_ _4\"> </span>la<span class=\"_ _2\"></span> morosidad <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>operaciones <span class=\"_ _6\"></span>comerciales, <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>respecto <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>Resoluci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>29 <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>enero <span class=\"_ _6\"></span>de 2016, <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>Instituto <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Contabilidad <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>Auditor\u00eda <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Cuentas, <span class=\"_ _6\"></span>sobre <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>informaci\u00f3n <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>incorporar en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>memoria <span class=\"_ _1\"></span>de las <span class=\"_ _0\"></span>Cuentas Anua<span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>relaci\u00f3n c<span class=\"_ _0\"></span>on dicha<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Ley, <span class=\"_ _1\"></span>la informaci\u00f3n es <span class=\"_ _1\"></span>la siguiente para los ejercicios 2025 y 2024: Ejercicio 2025 Ejercicio 2024 D\u00edas D\u00edas Periodo medio de pago a proveedores 44 42<span class=\"ls0\"> </span>Ratio de operaciones pagadas 40<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>Ratio de operaciones pendientes de pago 64<span class=\"ls0\"> </span>71<span class=\"ls0\"> </span>Miles de euros Miles de euros Total pagos realizados 68.708 58.884 Total pagos pendientes 12.<span class=\"ls0\">738 </span>12.306 La <span class=\"_ _1c\"> </span>informaci\u00f3n <span class=\"_ _1d\"> </span>se <span class=\"_ _1d\"> </span>refiere <span class=\"_ _1d\"> </span>exclusivamente <span class=\"_ _1c\"> </span>a <span class=\"_ _1d\"> </span>l<span class=\"_ _2\"></span>as <span class=\"_ _1c\"> </span>sociedades <span class=\"_ _1d\"> </span>nacionales <span class=\"_ _1d\"> </span>del <span class=\"_ _1d\"> </span>per\u00edmetro <span class=\"_ _1d\"> </span>de consolidaci\u00f3n. Asimismo, <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>acuerdo <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>Ley <span class=\"_ _2\"></span>18/2022 <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>28 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>septiembre <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>continuaci\u00f3n <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>detalla <span class=\"_ _6\"></span>para la<span class=\"ls0\">s <span class=\"_ _5\"></span>sociedades <span class=\"_ _5\"></span>espa\u00f1olas <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>per\u00edmetro <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>consolidaci\u00f3n <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>volumen <span class=\"_ _5\"></span>monetario <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>n\u00famero <span class=\"_ _5\"></span>de </span>facturas <span class=\"_ _2\"></span>pagadas <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>periodo <span class=\"_ _6\"></span>inferior <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>m\u00e1ximo <span class=\"_ _6\"></span>establecido por <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>normativa <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>morosidad<span class=\"_ _2\"></span> y <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>porcentaje <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>suponen <span class=\"_ _5\"></span>sobre <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>total <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>fac<span class=\"_ _0\"></span>turas <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>pagos, <span class=\"_ _6\"></span>seg\u00fan <span class=\"_ _5\"></span>dispue<span class=\"_ _0\"></span>sto <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Bolet\u00edn Oficial del Estado publicado el 29 de septiembre de 2022.  Ejercicio 202<span class=\"_ _2\"></span>5 Miles de euros<span class=\"_ _2\"></span> N\u00famero de fa<span class=\"_ _2\"></span>cturas Facturas pagad<span class=\"_ _2\"></span>as en plazo inferior al m<span class=\"_ _2\"></span>\u00e1ximo 44.27<span class=\"ls0\">3 </span>32.9<span class=\"ls7\">73</span> Total facturas p<span class=\"_ _2\"></span>agadas 63.<span class=\"ls0\">617 </span>45.566  % pagado en pla<span class=\"_ _2\"></span>zo inferior al m\u00e1xim<span class=\"_ _2\"></span>o 69,59<span class=\"ls0\">% </span>72,<span class=\"ls0\">36% </span>Ejercicio 202<span class=\"_ _2\"></span>4 Miles de euros<span class=\"_ _2\"></span> N\u00famero de fa<span class=\"_ _2\"></span>cturas Facturas pagad<span class=\"_ _2\"></span>as en plazo inferior al m<span class=\"_ _2\"></span>\u00e1ximo 41.767 35.235 Total facturas p<span class=\"_ _2\"></span>agadas 53.718 46.761  % pagado en pla<span class=\"_ _2\"></span>zo inferior al m\u00e1xim<span class=\"_ _2\"></span>o 77,75<span class=\"_ _2\"></span>% 75<span class=\"ff2 ls0\">,</span>35<span class=\"ls0\">% </span>Honorarios de Auditor\u00eda Los <span class=\"_ _4\"> </span>honorarios <span class=\"_ _8\"> </span>correspondientes <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>servicios <span class=\"_ _4\"> </span>prestados <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>empresa <span class=\"_ _4\"> </span>auditora <span class=\"_ _4\"> </span>KPMG Auditores, <span class=\"_ _8\"> </span>S.L. <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _8\"> </span>202<span class=\"_ _2\"></span>5 <span class=\"_ _4\"> </span>y <span class=\"_ _8\"> </span>2024 <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _4\"> </span>cuentas <span class=\"_ _8\"> </span>anual<span class=\"_ _2\"></span>es <span class=\"_ _8\"> </span>del <span class=\"_ _4\"> </span>Grupo <span class=\"_ _8\"> </span>durante <span class=\"_ _4\"> </span>los ejercicios <span class=\"_ _2\"></span>terminados <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>2024, <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>independencia <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>momento <span class=\"_ _2\"></span>de su facturaci\u00f3n, son los siguientes: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Por servicios de auditor\u00eda<span class=\"ff7\"> </span>568<span class=\"ls0\"> </span>601<span class=\"ls0\"> </span>Por otros servicios distintos    <span class=\"ls0\">Otros servicios </span>14<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>582<span class=\"ls0\"> </span>615<span class=\"ls0\"> </span>El apartado <span class=\"_ _0\"></span>de Otros servicios de <span class=\"_ _0\"></span>2025 y 2024 <span class=\"_ _0\"></span>incluye un trabajo <span class=\"_ _0\"></span>de procedimientos acordados sobre cumplimiento de ratios financieros. Por <span class=\"_ _1\"></span>otro <span class=\"_ _1\"></span>lado,<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>otras <span class=\"_ _0\"></span>entidades <span class=\"_ _1\"></span>afiliadas <span class=\"_ _1\"></span>a KPMG <span class=\"_ _1\"></span>International <span class=\"_ _3\"></span>h<span class=\"_ _2\"></span>an <span class=\"_ _1\"></span>facturado o <span class=\"_ _3\"></span>facturan <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>Grupo durante <span class=\"_ _9\"></span>los <span class=\"_ _7\"> </span>ejercicios <span class=\"_ _9\"></span>terminados <span class=\"_ _7\"> </span>el <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>202<span class=\"_ _2\"></span>5 <span class=\"_ _9\"></span>y <span class=\"_ _7\"> </span>2024, <span class=\"_ _7\"> </span>honorarios <span class=\"_ _9\"></span>netos <span class=\"_ _7\"> </span>por servicios profesionales, seg\u00fan el siguiente detalle: 202<span class=\"ls0\">5<span class=\"ff2\"> </span></span>202<span class=\"ls0\">4 </span>Por servicios de auditor\u00eda 94<span class=\"ls0\"> </span>93<span class=\"ls0\"> </span>Por otros servicios 86<span class=\"ls0\"> </span>65<span class=\"ls0\"> </span>180<span class=\"ls0\"> </span>158<span class=\"ls0\"> </span>Dentro de Otros <span class=\"_ _2\"></span>servicios <span class=\"_ _2\"></span>se incluyen principalmente <span class=\"_ _2\"></span>trabajos de R<span class=\"_ _2\"></span>evisi\u00f3n basada <span class=\"_ _2\"></span>en la <span class=\"_ _2\"></span>norma ISAE <span class=\"_ _1\"></span>3000 del <span class=\"_ _0\"></span>Estado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Informaci\u00f3n <span class=\"_ _1\"></span>No financiera <span class=\"_ _0\"></span>(EINF) <span class=\"_ _1\"></span>Consolidado de Atrys <span class=\"_ _1\"></span>Health, S.A Por <span class=\"_ _24\"> </span>otro  lado, <span class=\"_ _4\"> </span>otros  auditores <span class=\"_ _24\"> </span>han <span class=\"_ _24\"> </span>facturado <span class=\"_ _1e\"> </span>o  fa<span class=\"_ _0\"></span>cturaran <span class=\"_ _24\"> </span>al  Gr<span class=\"_ _0\"></span>upo <span class=\"_ _24\"> </span>du<span class=\"_ _2\"></span>rante <span class=\"_ _24\"> </span>los <span class=\"_ _1e\"> </span>ejercicios terminados <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>diciembre<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>2025 <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>2024, <span class=\"_ _6\"></span>honorarios <span class=\"_ _5\"></span>netos <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>servicios <span class=\"_ _6\"></span>profesionales, seg\u00fan el siguiente detalle: 202<span class=\"ls0\">5<span class=\"ff2\"> </span></span>202<span class=\"ls0\">4 </span>Por servicios de auditor\u00eda 93<span class=\"ls0\"> </span>89<span class=\"ls0\"> </span>Por otros servicios distintos    <span class=\"ls0\">Otros servicios de verificaci\u00f3n  </span>- 6 9<span class=\"ff2\">3</span> 95<span class=\"ls0\"> </span>Dentro de<span class=\"_ _0\"></span> Otros <span class=\"_ _0\"></span>servicios de ve<span class=\"_ _0\"></span>rificaci\u00f3n <span class=\"_ _0\"></span>de 2024 <span class=\"_ _1\"></span>se incluyen servicios <span class=\"_ _0\"></span>cuya prestac<span class=\"_ _0\"></span>i\u00f3n por <span class=\"_ _0\"></span>los auditores <span class=\"_ _2a\"> </span>de <span class=\"_ _1f\"> </span>cuentas <span class=\"_ _2a\"> </span>se <span class=\"_ _2a\"> </span>exige <span class=\"_ _2a\"> </span>por <span class=\"_ _2a\"> </span>la <span class=\"_ _2a\"> </span>normativa <span class=\"_ _2a\"> </span>aplicable <span class=\"_ _2a\"> </span>que <span class=\"_ _2a\"> </span>se <span class=\"_ _1f\"> </span>corresponden <span class=\"_ _2a\"> </span>con procedimientos <span class=\"_ _2\"></span>acordados <span class=\"_ _6\"></span>en <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>cumplim<span class=\"_ _2\"></span>iento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ratios <span class=\"_ _6\"></span>financieros <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>preparac<span class=\"_ _2\"></span>i\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>otros informes financieros.<span class=\"_ _4b\"> </span>NOTA 23. MONEDA EXTRANJERA Los saldos en <span class=\"_ _2\"></span>moneda extranjera m\u00e1s significativos al <span class=\"_ _2\"></span>cierre de los <span class=\"_ _2\"></span>ejercicios <span class=\"_ _2\"></span>2025 y <span class=\"_ _2\"></span>2024 son los que se detallan a continuaci\u00f3n, en miles de euros:  Efectivo y otro<span class=\"_ _2\"></span>s activos l\u00edquidos equivalentes<span class=\"_ _6\"></span> 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Franco Suizo 59<span class=\"ls0\"> </span>7 Peso Chileno 1.112 537<span class=\"ls0\"> </span>Peso Colombiano 768<span class=\"ls0\"> </span>675<span class=\"ls0\"> </span>Sol Peruano 33 23<span class=\"ls0\"> </span>Peso mexicano 67<span class=\"ls0\"> </span>247<span class=\"ls0\"> </span>Real Brasile\u00f1o 445<span class=\"ls0\"> </span>369<span class=\"ls0\"> </span>2.484 1.858 Deudores comercia<span class=\"_ _2\"></span>les y otras cuentas a <span class=\"_ _2\"></span>cobrar<span class=\"_ _2\"></span> 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Peso Chileno 7.632 7.969 Peso Colombiano 1.205 904<span class=\"ls0\"> </span>Sol Peruano 92<span class=\"ls0\"> </span>83<span class=\"ls0\"> </span>Peso mexicano 2.403 1.866 Real Brasile\u00f1o 542<span class=\"ls0\"> </span>729<span class=\"ls0\"> </span>11.874 11.551 Acreedores com<span class=\"_ _2\"></span>erciales 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Peso Chileno 4.2<span class=\"ls6\">66</span> 4.401<span class=\"_ _4b\"> </span>Peso Colombiano 387<span class=\"ls0\"> </span>326<span class=\"ls0\"> </span>Sol Peruano 208<span class=\"ls0\"> </span>218<span class=\"ls0\"> </span>Peso mexicano 1.431 756<span class=\"ls0\"> </span>Real Brasile\u00f1o 1.425 1.263 7.717<span class=\"ls0\"> </span>6.964 Los <span class=\"_ _1\"></span>saldos en <span class=\"_ _1\"></span>diferentes monedas <span class=\"_ _1\"></span>incluyendo <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>euro <span class=\"_ _1\"></span>al cierre <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>los ejercicios 2025 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2024 son los que se detallan a continuaci\u00f3n, en miles de euros:  Efectivo y otro<span class=\"_ _2\"></span>s activos l\u00edquidos equivalentes<span class=\"_ _6\"></span> 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Euro 10.583 18.507 Franco Suizo 59<span class=\"ls0\"> </span>7 Peso Chileno 1.112 537<span class=\"ls0\"> </span>Peso Colombiano 768<span class=\"ls0\"> </span>675<span class=\"ls0\"> </span>Sol Peruano 33 23<span class=\"ls0\"> </span>Peso mexicano 67<span class=\"ls0\"> </span>247<span class=\"ls0\"> </span>Real Brasile\u00f1o 445<span class=\"ls0\"> </span>369<span class=\"ls0\"> </span>13<span class=\"ls2\">.0</span>67 20.365 Deudores comercia<span class=\"_ _2\"></span>les y otras cuentas a <span class=\"_ _2\"></span>cobrar<span class=\"_ _2\"></span> 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Euro 17.582 39.830 Peso Chileno 7.632<span class=\"ls0\"> </span>7.969 Peso Colombiano 1.205 904<span class=\"ls0\"> </span>Sol Peruano 92<span class=\"ls0\"> </span>83<span class=\"ls0\"> </span>Peso mexicano 2.403 1.866 Real Brasile\u00f1o 542<span class=\"ls0\"> </span>729<span class=\"ls0\"> </span>29.456 51.<span class=\"ls0\">381 </span>Acreedores com<span class=\"_ _2\"></span>erciales 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Euro 18.<span class=\"ls0\">796 </span>18.396 Peso Chileno 4.2<span class=\"ls6\">66</span> 4.401 Peso Colombiano 3<span class=\"ls6\">87</span> 326<span class=\"ls0\"> </span>Sol Peruano 2<span class=\"ls6\">08</span> 218<span class=\"ls0\"> </span>Peso mexicano 1.431 756<span class=\"ls0\"> </span>Real Brasile\u00f1o 1.425<span class=\"ls0\"> </span>1.263 26.<span class=\"ls0\">513 </span>25.360 Las <span class=\"_ _6\"></span>transacciones <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>moneda <span class=\"_ _6\"></span>extr<span class=\"_ _2\"></span>anjera <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _6\"></span>significativos <span class=\"_ _6\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>ejercicios <span class=\"_ _6\"></span>2025 <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>2024 <span class=\"_ _6\"></span>son los que se detallan a continuaci\u00f3n, en miles de euros:  Cifra de negocio<span class=\"_ _2\"></span>s por divisa 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Peso Chileno 23.550 25.636 Peso Colombiano 5.331 4.546 Sol Peruano 137<span class=\"ls0\"> </span>139<span class=\"ls0\"> </span>Peso mexicano 9.448 5.331 Real Brasile\u00f1o 5.728 5.923 44.194 41.575 Las <span class=\"_ _2\"></span>transacciones <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>moneda <span class=\"_ _2\"></span>incluyendo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>euro <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>ejercicios <span class=\"_ _6\"></span>2025 <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>2024 <span class=\"_ _6\"></span>son <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>se detallan a continuaci\u00f3n, en miles de euros:  Cifra de negocio<span class=\"_ _2\"></span>s por divisa 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> (*) </span>Euro 96.<span class=\"ls0\">813 </span>88.402<span class=\"_ _4b\"> </span>Peso Chileno 23.550 25.636 Peso Colombiano 5.331 4.546 Sol Peruano 13<span class=\"ls0\">7 </span>139<span class=\"ls0\"> </span>Peso mexicano 9.448 5.331 Real Brasile\u00f1o 5.728<span class=\"ls0\"> </span>5.923 141.<span class=\"ls0\">007 </span>129.977 (*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>reclasificac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>operaciones <span class=\"_ _1\"></span>interrumpidas <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>cifra <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocios <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>Aspy <span class=\"_ _1\"></span>Global <span class=\"_ _1\"></span>Services, <span class=\"_ _1\"></span>S.A.U. <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>so<span class=\"_ _6\"></span>ciedades <span class=\"_ _1\"></span>dependientes.<span class=\"_ _0\"></span> (Ver Nota 24).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-529": {
   "value": "<div class=\"c we2 h55 gs2f0\"><div class=\"t m0 x57 h4f y9fa ff8 fs8 fc0 sc0 ls0 ws0\">Sociedad Depend<span class=\"_ _1\"></span>i<span class=\"_ _2\"></span>ente </div></div><div class=\"c we3 h55 gs2f1\"><div class=\"t m0 x2c h4f y9fb ff8 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2c h4f y9fc ff8 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2f h4f y9fd ff8 fs8 fc0 sc0 ls0 ws0\">Porcentaje </div><div class=\"t m0 x34 h4f y442 ff8 fs8 fc0 sc0 ls0 ws0\">Participaci\u00f3n<span class=\"_ _0\"></span> </div></div><div class=\"c we4 h55 gs2f2\"><div class=\"t m0 x2f h4f y9fe ff8 fs8 fc0 sc0 ls0 ws0\">Resultados </div><div class=\"t m0 x2d h4f y9ff ff8 fs8 fc0 sc0 ls0 ws0\">Individuales </div><div class=\"t m0 xe9 h4f y9fa ff8 fs8 fc0 sc0 ls0 ws0\">de las </div><div class=\"t m0 x20 h4f ya00 ff8 fs8 fc0 sc0 ls0 ws0\">Sociedades bajo<span class=\"_ _0\"></span> </div><div class=\"t m0 x13 h4f y24c ff8 fs8 fc0 sc0 ls0 ws0\">NIIF </div></div><div class=\"c we5 h55 gs2f3\"><div class=\"t m0 xe h4f y9fb ff8 fs8 fc0 sc0 ls0 ws0\">Resultado </div><div class=\"t m0 xa h4f y9fc ff8 fs8 fc0 sc0 ls0 ws0\">Atribuido a la </div><div class=\"t m0 x30 h4f y9fd ff8 fs8 fc0 sc0 ls0 ws0\">Sociedad </div><div class=\"t m0 x2f h4f y442 ff8 fs8 fc0 sc0 ls0 ws0\">Dominante </div></div><div class=\"c we6 h55 gs2f4\"><div class=\"t m0 x1 h4f y9fc ff8 fs8 fc0 sc0 ls0 ws0\">Resultado Atr<span class=\"_ _0\"></span>ibuido </div><div class=\"t m0 x26 h4f y9fd ff8 fs8 fc0 sc0 ls0 ws0\">a Socios Extern<span class=\"_ _0\"></span>os </div></div><div class=\"c we2 ha3 gs2f5\"><div class=\"t m0 x1 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">Atrys Health, S.A<span class=\"_ _0\"></span>.<span class=\"ff8\"> </span></div></div><div class=\"c we3 ha3 gs2f6\"><div class=\"t m0 x39 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we4 ha3 gs2f7\"><div class=\"t m0 x13 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(40.211) </div></div><div class=\"c we5 ha3 gs2f8\"><div class=\"t m0 x13 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(40.211) </div></div><div class=\"c we6 ha3 gs2f9\"><div class=\"t m0 x3f h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we2 hde gs2fa\"><div class=\"t m0 x1 h37 ya00 ff2 fs8 fc0 sc0 ls0 ws0\">Ediagnostic-Cl\u00edn<span class=\"_ _0\"></span>ica Virtual de<span class=\"_ _0\"></span> Especialidad<span class=\"_ _0\"></span>es </div><div class=\"t m0 x1 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">M\u00e9dicas, S.L.U<span class=\"_ _0\"></span> </div></div><div class=\"c we3 hde gs2fb\"><div class=\"t m0 x4c h37 y442 ff2 fs8 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c we4 hde gs2fc\"><div class=\"t m0 x5e h37 y442 ff2 fs8 fc0 sc0 ls0 ws0\">(32) </div></div><div class=\"c we5 hde gs2fd\"><div class=\"t m0 x59 h37 y442 ff2 fs8 fc0 sc0 ls0 ws0\">(32) </div></div><div class=\"c we2 h7e gs2fe\"><div class=\"t m0 x1 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">Llebalust Pat<span class=\"_ _0\"></span>olog\u00eda, S.L.U.<span class=\"ff8\"> </span></div></div><div class=\"c we3 h7e gs2ff\"><div class=\"t m0 x4c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c we4 h7e gs300\"><div class=\"t m0 x3c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(1.445) </div></div><div class=\"c we5 h7e gs301\"><div class=\"t m0 x3c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(1.445) </div></div><div class=\"c we6 h7e gs302\"><div class=\"t m0 x3f h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we2 hdf gs303\"><div class=\"t m0 x1 h37 y24c ff9 fs8 fc0 sc0 ls0 ws0\">Institut M\u00e8dic d\u2019O<span class=\"_ _0\"></span>nco<span class=\"ff2\">-Radioter\u00e0<span class=\"_ _0\"></span>pia, S.L.U.  </span></div></div><div class=\"c we3 hdf gs304\"><div class=\"t m0 x4c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c we4 hdf gs305\"><div class=\"t m0 x59 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">429 </div></div><div class=\"c we5 hdf gs306\"><div class=\"t m0 x59 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">429 </div></div><div class=\"c we6 hdf gs307\"><div class=\"t m0 x3f h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we2 h7e gs308\"><div class=\"t m0 x1 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">Atrys Health I<span class=\"_ _0\"></span>nternacional, S.A<span class=\"_ _0\"></span>.U. </div></div><div class=\"c we3 h7e gs309\"><div class=\"t m0 x4c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c we4 h7e gs30a\"><div class=\"t m0 x3c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(5.712) </div></div><div class=\"c we5 h7e gs30b\"><div class=\"t m0 x3c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(5.712) </div></div><div class=\"c we6 h7e gs30c\"><div class=\"t m0 x3f h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we2 h7e gs30d\"><div class=\"t m0 x1 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">Global Teleme<span class=\"_ _0\"></span>d Systems AG<span class=\"_ _0\"></span> </div></div><div class=\"c we3 h7e gs30e\"><div class=\"t m0 x4c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c we4 h7e gs30f\"><div class=\"t m0 x3c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(1.<span class=\"ls7\">580</span>) </div></div><div class=\"c we5 h7e gs310\"><div class=\"t m0 x3c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(1.580) </div></div><div class=\"c we6 h7e gs311\"><div class=\"t m0 x3f h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we2 hdf gs312\"><div class=\"t m0 x1 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">AxisMed Gesta<span class=\"_ _0\"></span>o Preventiva<span class=\"_ _0\"></span> de Sa\u00fade S.A.  </div></div><div class=\"c we3 hdf gs313\"><div class=\"t m0 x4c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c we4 hdf gs314\"><div class=\"t m0 x59 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">1<span class=\"ls7\">90</span> </div></div><div class=\"c we5 hdf gs315\"><div class=\"t m0 x59 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">1<span class=\"ls7\">90</span> </div></div><div class=\"c we6 hdf gs316\"><div class=\"t m0 x3f h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we2 h7e gs317\"><div class=\"t m0 x1 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">Atrys Portugal S<span class=\"_ _0\"></span>.G.P.S, S.A.<span class=\"_ _0\"></span>  (**) </div></div><div class=\"c we3 h7e gs318\"><div class=\"t m0 x52 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">95,01% </div></div><div class=\"c we4 h7e gs319\"><div class=\"t m0 x3c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(8.275) </div></div><div class=\"c we5 h7e gs31a\"><div class=\"t m0 x3c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(8.022) </div></div><div class=\"c we6 h7e gs31b\"><div class=\"t m0 x28 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(253) </div></div><div class=\"c we2 h7e gs31c\"><div class=\"t m0 x1 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">Aspy Global Serv<span class=\"_ _0\"></span>ices, S.A.U.  </div></div><div class=\"c we3 h7e gs31d\"><div class=\"t m0 x4c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c we4 h7e gs31e\"><div class=\"t m0 x13 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(46.020) </div></div><div class=\"c we5 h7e gs31f\"><div class=\"t m0 x13 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(46.020) </div></div><div class=\"c we6 h7e gs320\"><div class=\"t m0 x3f h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we2 hdf gs321\"><div class=\"t m0 x1 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">SIMM Molecular<span class=\"_ _0\"></span>, S.L.U. </div></div><div class=\"c we3 hdf gs322\"><div class=\"t m0 x4c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c we4 hdf gs323\"><div class=\"t m0 x5e h37 y24c ff2 fs8 fc0 sc0 lsf ws0\">(5<span class=\"ls0\">4) </span></div></div><div class=\"c we5 hdf gs324\"><div class=\"t m0 x59 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(<span class=\"ls6\">54</span>) </div></div><div class=\"c we6 hdf gs325\"><div class=\"t m0 x3f h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we2 h7e gs326\"><div class=\"t m0 x1 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">Bienzobas Salu<span class=\"_ _0\"></span>d, S.L.U. (*) </div></div><div class=\"c we3 h7e gs327\"><div class=\"t m0 x4c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c we4 h7e gs328\"><div class=\"t m0 x2c h37 y24c ff2 fs8 fc0 sc0 ls6 ws0\">2.16<span class=\"_ _0\"></span><span class=\"ls0\">3 </span></div></div><div class=\"c we5 h7e gs329\"><div class=\"t m0 x2c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">2.1<span class=\"ls7\">61</span> </div></div><div class=\"c we6 h7e gs32a\"><div class=\"t m0 x6d h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c we4 h7e gs32b\"><div class=\"t m0 x1f h4f y24c ff8 fs8 fc0 sc0 ls0 ws0\">(100.547) </div></div><div class=\"c we5 h7e gs32c\"><div class=\"t m0 x1f h4f y24c ff8 fs8 fc0 sc0 ls0 ws0\">(100.296) </div></div><div class=\"c we6 h7e gs32d\"><div class=\"t m0 x28 h4f y24c ff8 fs8 fc0 sc0 ls0 ws0\">(251) </div></div><div class=\"c we2 h55 gs32f\"><div class=\"t m0 x57 h4f y9fa ff8 fs8 fc0 sc0 ls0 ws0\">Sociedad Depend<span class=\"_ _1\"></span>i<span class=\"_ _2\"></span>ente </div></div><div class=\"c we3 h55 gs330\"><div class=\"t m0 x2c h4f y9fb ff8 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2c h4f ya07 ff8 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2f h4f y9fd ff8 fs8 fc0 sc0 ls0 ws0\">Porcentaje </div><div class=\"t m0 x34 h4f y442 ff8 fs8 fc0 sc0 ls0 ws0\">Participaci\u00f3n<span class=\"_ _0\"></span> </div></div><div class=\"c we4 h55 gs331\"><div class=\"t m0 x2f h4f ya08 ff8 fs8 fc0 sc0 ls0 ws0\">Resultados </div><div class=\"t m0 x2d h4f y9ff ff8 fs8 fc0 sc0 ls0 ws0\">Individuales </div><div class=\"t m0 xe9 h4f y9fa ff8 fs8 fc0 sc0 ls0 ws0\">de las </div><div class=\"t m0 x20 h4f y32d ff8 fs8 fc0 sc0 ls0 ws0\">Sociedades bajo<span class=\"_ _0\"></span> </div><div class=\"t m0 x13 h4f y24c ff8 fs8 fc0 sc0 ls0 ws0\">NIIF </div></div><div class=\"c we5 h55 gs332\"><div class=\"t m0 xe h4f y9fb ff8 fs8 fc0 sc0 ls0 ws0\">Resultado </div><div class=\"t m0 xa h4f ya07 ff8 fs8 fc0 sc0 ls0 ws0\">Atribuido a la </div><div class=\"t m0 x30 h4f y9fd ff8 fs8 fc0 sc0 ls0 ws0\">Sociedad </div><div class=\"t m0 x2f h4f y442 ff8 fs8 fc0 sc0 ls0 ws0\">Dominante </div></div><div class=\"c we6 h55 gs333\"><div class=\"t m0 x1 h4f ya07 ff8 fs8 fc0 sc0 ls0 ws0\">Resultado Atr<span class=\"_ _0\"></span>ibuido </div><div class=\"t m0 x26 h4f y9fd ff8 fs8 fc0 sc0 ls0 ws0\">a Socios Extern<span class=\"_ _0\"></span>os </div></div><div class=\"c we2 h7e gs334\"><div class=\"t m0 x1 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">Atrys Health, S.A<span class=\"_ _0\"></span>.<span class=\"ff8\"> </span></div></div><div class=\"c we3 h7e gs335\"><div class=\"t m0 x39 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we4 h7e gs336\"><div class=\"t m0 x13 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(22.401) </div></div><div class=\"c we5 h7e gs337\"><div class=\"t m0 x13 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(22.401) </div></div><div class=\"c we6 h7e gs338\"><div class=\"t m0 x3f h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we2 hde gs339\"><div class=\"t m0 x1 h37 y32d ff2 fs8 fc0 sc0 ls0 ws0\">Ediagnostic-Cl\u00edn<span class=\"_ _0\"></span>ica Virtual de<span class=\"_ _0\"></span> Especialidad<span class=\"_ _0\"></span>es </div><div class=\"t m0 x1 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">M\u00e9dicas, S.L.U.<span class=\"_ _0\"></span> </div></div><div class=\"c we3 hde gs33a\"><div class=\"t m0 x4c h37 y442 ff2 fs8 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c we4 hde gs33b\"><div class=\"t m0 x59 h37 y442 ff2 fs8 fc0 sc0 ls0 ws0\">4<span class=\"ls7\">33</span> </div></div><div class=\"c we5 hde gs33c\"><div class=\"t m0 x59 h37 y442 ff2 fs8 fc0 sc0 ls0 ws0\">4<span class=\"ls7\">33</span> </div></div><div class=\"c we6 hde gs33d\"><div class=\"t m0 x3f h37 y442 ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we2 h7e gs33e\"><div class=\"t m0 x1 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">Llebalust Pat<span class=\"_ _0\"></span>olog\u00eda, S.L.U.<span class=\"ff8\"> </span></div></div><div class=\"c we3 h7e gs33f\"><div class=\"t m0 x4c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c we4 h7e gs340\"><div class=\"t m0 x59 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">778 </div></div><div class=\"c we5 h7e gs341\"><div class=\"t m0 x59 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">778 </div></div><div class=\"c we6 h7e gs342\"><div class=\"t m0 x3f h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we2 hdf gs343\"><div class=\"t m0 x1 h37 y24c ff9 fs8 fc0 sc0 ls0 ws0\">Institut M\u00e8dic d\u2019O<span class=\"_ _0\"></span>nco<span class=\"ff2\">-Radioter\u00e0<span class=\"_ _0\"></span>pia, S.L.U.  </span></div></div><div class=\"c we3 hdf gs344\"><div class=\"t m0 x4c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c we4 hdf gs345\"><div class=\"t m0 x28 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(774) </div></div><div class=\"c we5 hdf gs346\"><div class=\"t m0 x28 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(774) </div></div><div class=\"c we6 hdf gs347\"><div class=\"t m0 x3f h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we2 h7e gs348\"><div class=\"t m0 x1 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">Atrys Health I<span class=\"_ _0\"></span>nternacional, S.A<span class=\"_ _0\"></span>.U. </div></div><div class=\"c we3 h7e gs349\"><div class=\"t m0 x4c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c we4 h7e gs34a\"><div class=\"t m0 x3c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(1.891) </div></div><div class=\"c we5 h7e gs34b\"><div class=\"t m0 x3c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(1.891) </div></div><div class=\"c we6 h7e gs34c\"><div class=\"t m0 x3f h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we2 h7e gs34d\"><div class=\"t m0 x1 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">Global Teleme<span class=\"_ _0\"></span>d Systems AG<span class=\"_ _0\"></span> </div></div><div class=\"c we3 h7e gs34e\"><div class=\"t m0 x4c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c we4 h7e gs34f\"><div class=\"t m0 x3c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(1.036) </div></div><div class=\"c we5 h7e gs350\"><div class=\"t m0 x3c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(1.036) </div></div><div class=\"c we6 h7e gs351\"><div class=\"t m0 x3f h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we2 hdf gs352\"><div class=\"t m0 x1 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">AxisMed Gesta<span class=\"_ _0\"></span>o Preventiva<span class=\"_ _0\"></span> de Sa\u00fade S.A.  </div></div><div class=\"c we3 hdf gs353\"><div class=\"t m0 x4c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c we4 hdf gs354\"><div class=\"t m0 x28 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(811) </div></div><div class=\"c we5 hdf gs355\"><div class=\"t m0 x28 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(811) </div></div><div class=\"c we6 hdf gs356\"><div class=\"t m0 x3f h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we2 h7e gs357\"><div class=\"t m0 x1 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">Atrys Schweiz A<span class=\"_ _0\"></span>.G.  </div></div><div class=\"c we3 h7e gs358\"><div class=\"t m0 x4c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c we4 h7e gs359\"><div class=\"t m0 x28 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(300) </div></div><div class=\"c we5 h7e gs35a\"><div class=\"t m0 x28 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(300) </div></div><div class=\"c we6 h7e gs35b\"><div class=\"t m0 x3f h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we2 h83 gs35c\"><div class=\"t m0 x1 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">Atrys Portugal S<span class=\"_ _0\"></span>.G.P.S, S.A.<span class=\"_ _0\"></span>  (**) </div></div><div class=\"c we3 h83 gs35d\"><div class=\"t m0 x52 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">95,01% </div></div><div class=\"c we4 h83 gs35e\"><div class=\"t m0 x13 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(10.139) </div></div><div class=\"c we5 h83 gs35f\"><div class=\"t m0 x3c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(9.910) </div></div><div class=\"c we6 h83 gs360\"><div class=\"t m0 x28 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(229) </div></div><div class=\"c we2 hdf gs361\"><div class=\"t m0 x1 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">Aspy Global Serv<span class=\"_ _0\"></span>ices, S.A.U.  </div></div><div class=\"c we3 hdf gs362\"><div class=\"t m0 x4c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c we4 hdf gs363\"><div class=\"t m0 x59 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">285 </div></div><div class=\"c we5 hdf gs364\"><div class=\"t m0 x59 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">285 </div></div><div class=\"c we6 hdf gs365\"><div class=\"t m0 x3f h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we2 h7e gs366\"><div class=\"t m0 x1 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">SIMM Molecular<span class=\"_ _0\"></span>, S.L.U. </div></div><div class=\"c we3 h7e gs367\"><div class=\"t m0 x4c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c we4 h7e gs368\"><div class=\"t m0 x5e h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(78) </div></div><div class=\"c we5 h7e gs369\"><div class=\"t m0 x59 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(78) </div></div><div class=\"c we6 h7e gs36a\"><div class=\"t m0 x3f h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we2 ha3 gs36b\"><div class=\"t m0 x1 h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">Bienzobas Salu<span class=\"_ _0\"></span>d, S.L.U. (*) </div></div><div class=\"c we3 ha3 gs36c\"><div class=\"t m0 x4c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c we4 ha3 gs36d\"><div class=\"t m0 x2c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">3.928 </div></div><div class=\"c we5 ha3 gs36e\"><div class=\"t m0 x2c h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">3.931 </div></div><div class=\"c we6 ha3 gs36f\"><div class=\"t m0 x3b h37 y24c ff2 fs8 fc0 sc0 ls0 ws0\">(3) </div></div><div class=\"c we4 hdf gs370\"><div class=\"t m0 x13 h4f y24c ff8 fs8 fc0 sc0 ls0 ws0\">(32.006) </div></div><div class=\"c we5 hdf gs371\"><div class=\"t m0 x13 h4f y24c ff8 fs8 fc0 sc0 ls0 ws0\">(31.774) </div></div><div class=\"c we6 hdf gs372\"><div class=\"t m0 x28 h4f y24c ff8 fs8 fc0 sc0 ls0 ws0\">(232)<span class=\"_ _4b\"> </span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "NOTA 13. PERIODIFICACIONES Su composici\u00f3n al 31 de diciembre de 2025 y 2024 es la siguiente, en miles de euros: 31/12/2025 31/12/2024 Activo Pasivo Activo Pasivo Periodificaciones Periodificaciones a corto plazo Periodificaciones Periodificaciones a corto plazo Gastos anticipados 1.332 - 1.440 - Ingresos anticipados - 50 - 110<span class=\"ls0\"> </span>Total 1.332 50 1.440 110<span class=\"ls0\"> </span>Las <span class=\"_ _5\"></span>periodificaciones <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>activo <span class=\"_ _5\"></span>corresponden <span class=\"_ _5\"></span>pri<span class=\"_ _2\"></span>ncipalmente <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>gastos <span class=\"_ _9\"></span>anticipados <span class=\"_ _5\"></span>generados por <span class=\"_ _1\"></span>transacciones <span class=\"_ _0\"></span>recurrentes <span class=\"_ _0\"></span>del <span class=\"_ _1\"></span>Grupo, <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>impo<span class=\"_ _2\"></span>rte <span class=\"_ _1\"></span>de 1.333 <span class=\"_ _1\"></span>miles de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>31 de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>diciembre<span class=\"_ _2\"></span> de 2025 y 1.440 miles de euros a 31 de diciembre de 2024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "NOTA 14. SUBVENCIONES PENDIENTES DE TRASPASAR A RESULTADO<span class=\"fc3\"> </span>El detalle de las subvenciones atribuibles a las sociedade<span class=\"_ _0\"></span>s es el siguiente, en mi<span class=\"_ _2\"></span>les de euros: 31/12/202<span class=\"_ _2\"></span>5 31/12/202<span class=\"_ _2\"></span>4 Subvencio<span class=\"_ _2\"></span>nes de capital 2<span class=\"ls6\">08</span> 436<span class=\"ls0\"> </span>Subvencio<span class=\"_ _2\"></span>nes por pr\u00e9stamos tipo d<span class=\"_ _2\"></span>e inter\u00e9s cero 120<span class=\"ls0\"> </span>1.104 Total 328<span class=\"ls0\"> </span>1.540 Subvenciones de Capital El <span class=\"_ _2\"></span>detalle <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>subven<span class=\"_ _2\"></span>ciones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>capital <span class=\"_ _2\"></span>recibidas<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>soci<span class=\"_ _2\"></span>edades, <span class=\"_ _2\"></span>imputadas <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>pendientes de <span class=\"_ _3\"></span>imputar <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>resultados <span class=\"_ _0\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2025 <span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>2024, <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>siguientes<span class=\"_ _2\"></span>, <span class=\"_ _3\"></span>en <span class=\"_ _1\"></span>mi<span class=\"_ _2\"></span>les <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>euros: Entidad Concesionaria Fecha de Concesi\u00f3n Importe Concedido Saldo a 31/<span class=\"ls6\">12</span>/2025 Saldo a 31/12/2024 CDTI  2011 548<span class=\"ls0\"> </span>- 55<span class=\"ls0\"> </span>Ministerio de Industria, Energ\u00eda y Turismo \u201cProyecto Avanza\u201d<span class=\"ff2\"> </span>2014 69<span class=\"ls0\"> </span>- 7 Ministerio de Econom\u00eda y Competitividad \u201cProyecto Globaliquid\u201d<span class=\"ff2\"> (*) </span>2016 68<span class=\"ls0\"> </span>- 41<span class=\"ls0\"> </span>Ministerio de Econom\u00eda y Competitividad \u201cProyecto Esalud\u201d<span class=\"ff2\"> (*) </span>2016 72<span class=\"ls0\"> </span>- 72<span class=\"ls0\"> </span>CDTI \u201cProyecto COVIG\u201d<span class=\"ff2\"> (*) </span>2022 112<span class=\"ls0\"> </span>- 67<span class=\"ls0\"> </span>CDTI \u201cProyecto Oncoprecise\u201d<span class=\"ff2\"> (*) </span>2023 65<span class=\"ls0\"> </span>- 65<span class=\"ls0\"> </span>Proyecto Carehab (*) 2023 66<span class=\"ls0\"> </span>- 66<span class=\"ls0\"> </span>CDTI Bienzobas 2023 9 3 6 Ministerio de Ciencia, Innovaci\u00f3n y Universidades 2024 43<span class=\"ls0\"> </span>43<span class=\"ls0\"> </span>43<span class=\"ls0\"> </span>Ministerio de Ciencia e Innovaci\u00f3n 2024 14<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>Proyecto Brecise 2025 148<span class=\"ls0\"> </span>148<span class=\"ls0\"> </span>- 1.214 2<span class=\"ls6\">08</span> 436<span class=\"ls0\"> </span>(*) Subvenciones<span class=\"_ _0\"></span> asociadas a los<span class=\"_ _0\"></span> proyect<span class=\"_ _0\"></span>os de desarr<span class=\"_ _0\"></span>ollo dados de b<span class=\"_ _0\"></span>aja en el ejerc<span class=\"_ _0\"></span>icio 2025<span class=\"_ _4b\"> </span>Subvenciones de Tipo de Inter\u00e9s Al <span class=\"_ _24\"> </span>31  de <span class=\"_ _4\"> </span>diciembre <span class=\"_ _1e\"> </span>de  2025 <span class=\"_ _24\"> </span>y  2024 <span class=\"_ _4\"> </span>los  pr\u00e9stamos <span class=\"_ _24\"> </span>concedidos <span class=\"_ _24\"> </span>por <span class=\"_ _24\"> </span>o<span class=\"_ _2\"></span>rganismos  ofic<span class=\"_ _0\"></span>iales, cobrados por la Socieda<span class=\"_ _0\"></span>des a dicha fecha se re<span class=\"_ _0\"></span>sumen en el siguiente detalle, en miles de euros: Entidad Concesi<span class=\"_ _0\"></span>onaria Fecha de concesi\u00f3n Importe Concedido Valor Actual Subvenciones <span class=\"_ _0\"></span>a 31/12/2025 Subvenciones <span class=\"_ _0\"></span>a 31/12/2024 Ministerio de Sa<span class=\"_ _0\"></span>nidad y Po<span class=\"_ _0\"></span>l\u00edtica Soci<span class=\"_ _0\"></span>al 2009 4.000 2.449 7 49<span class=\"ls0\"> </span>Ministerio de Sa<span class=\"_ _0\"></span>nidad y Po<span class=\"_ _0\"></span>l\u00edtica Soci<span class=\"_ _0\"></span>al 2009 2.500 1.459 4 33<span class=\"ls0\"> </span>Ministerio de Sa<span class=\"_ _0\"></span>nidad y Po<span class=\"_ _0\"></span>l\u00edtica Soci<span class=\"_ _0\"></span>al 2009 2.500 1.467 4 33<span class=\"ls0\"> </span>Ministerio de I<span class=\"_ _0\"></span>ndustria, T<span class=\"_ _0\"></span>urismo y Comercio (*)<span class=\"_ _0\"></span> 2008 144 101 - 26<span class=\"ls0\"> </span>CDTI (*) 2009 377 301 - 76<span class=\"ls0\"> </span>CDTI Proyect<span class=\"_ _0\"></span>o Integrado 2010 1.113 896 - 22<span class=\"ls0\"> </span>Ministerio de I<span class=\"_ _0\"></span>ndustria, E<span class=\"_ _0\"></span>nerg\u00eda y Turismo 2014 162 131 - 3 Ministerio de E<span class=\"_ _0\"></span>conom\u00eda y Competitividad (*<span class=\"_ _0\"></span>) 2015 690 498 - 115 Ministerio de E<span class=\"_ _0\"></span>conom\u00eda y Competitividad 2015 125 89<span class=\"ls0\"> </span>- 4 Ministerio de E<span class=\"_ _0\"></span>conom\u00eda, Indus<span class=\"_ _0\"></span>tria y Competitividad (*<span class=\"_ _0\"></span>) 2016 361 253 - 65<span class=\"ls0\"> </span>Ministerio de E<span class=\"_ _0\"></span>conom\u00eda, Indus<span class=\"_ _0\"></span>tria y Competitividad (*<span class=\"_ _0\"></span>) 2016 409 285 - 124 Ministerio de Cie<span class=\"_ _0\"></span>ncia e In<span class=\"_ _0\"></span>novaci\u00f3n (*) 2020 244 168 - 76<span class=\"ls0\"> </span>Ministerio de Cie<span class=\"_ _0\"></span>ncia e In<span class=\"_ _0\"></span>novaci\u00f3n (*) 2020 519 353 - 164 Ministerio de Cie<span class=\"_ _0\"></span>ncia e In<span class=\"_ _0\"></span>novaci\u00f3n (*) 2020 407 277 - 130 CDTI COVI<span class=\"_ _1\"></span>G (<span class=\"_ _2\"></span>*) 2022 274 205 - 42<span class=\"ls0\"> </span>CDTI Oncopre<span class=\"_ _0\"></span>cise (*) 2023 106 91<span class=\"ls0\"> </span>- 15<span class=\"ls0\"> </span>Radiosen 2023 288 205 82<span class=\"ls0\"> </span>82<span class=\"ls0\"> </span>Ministerio de E<span class=\"_ _0\"></span>conom\u00eda, Indus<span class=\"_ _0\"></span>tria y Competitividad 2016 540 428 6 14<span class=\"ls0\"> </span>CDTI Bienzo<span class=\"_ _0\"></span>bas 2023 452 402 17<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>15.211 10.058 120 1.104 (*) Subvenciones<span class=\"_ _0\"></span> asociadas a <span class=\"_ _0\"></span>los proy<span class=\"_ _0\"></span>ectos de desarr<span class=\"_ _0\"></span>ollo dados de<span class=\"_ _0\"></span> baja en e<span class=\"_ _0\"></span>l ejercicio 20<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>5<span class=\"fs2\"> </span>Al 31 <span class=\"_ _1\"></span>de diciembre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2025, <span class=\"_ _0\"></span>existen <span class=\"_ _0\"></span>subvenciones <span class=\"_ _1\"></span>de capital <span class=\"_ _1\"></span>devengadas y <span class=\"_ _1\"></span>pendientes de <span class=\"_ _1\"></span>cobro por importe de 26 miles de euros (205 miles de euros en el ejercicio 2024).  Tal como <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>comenta en <span class=\"_ _2\"></span>la Nota <span class=\"_ _2\"></span>5, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>ejercicios 2025 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>2024 se <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>dado de <span class=\"_ _2\"></span>baja <span class=\"_ _2\"></span>diversos proyectos <span class=\"_ _8\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>des<span class=\"_ _2\"></span>arrollo <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>existir <span class=\"_ _4\"> </span>dudas <span class=\"_ _4\"> </span>razonables <span class=\"_ _4\"> </span>acerca <span class=\"_ _8\"> </span>del<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>\u00e9xito <span class=\"_ _4\"> </span>t\u00e9cnico <span class=\"_ _8\"> </span>o <span class=\"_ _4\"> </span>r<span class=\"_ _2\"></span>entabilidad econ\u00f3mico-comercial <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>dichos <span class=\"_ _3\"></span>proyectos. <span class=\"_ _1\"></span>Derivado <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>ello, <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>han <span class=\"_ _1\"></span>traspasado <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>resultado <span class=\"_ _1\"></span>toda<span class=\"_ _2\"></span>s las <span class=\"_ _6\"></span>subvenciones <span class=\"_ _6\"></span>relacionadas <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>dichos <span class=\"_ _6\"></span>proyectos, <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>agregado <span class=\"_ _6\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>1.002 <span class=\"_ _6\"></span>miles de euros en el ejercicio 2025 (5.182 miles de euros en el ejercicio 2024). Las <span class=\"_ _9\"></span>subvenciones <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>fecha <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>cierre <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>se <span class=\"_ _7\"> </span>est\u00e1n <span class=\"_ _9\"></span>llevando <span class=\"_ _9\"></span>a\u00fan <span class=\"_ _7\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _7\"></span>cuenta <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>p\u00e9rdidas <span class=\"_ _9\"></span>y<span class=\"_ _2\"></span> ganancias est\u00e1n <span class=\"_ _1\"></span>principal<span class=\"_ _2\"></span>mente ligadas <span class=\"_ _0\"></span>a proyec<span class=\"_ _0\"></span>tos de desarr<span class=\"_ _0\"></span>ollo que <span class=\"_ _0\"></span>todav\u00eda no ha<span class=\"_ _0\"></span>n finaliza<span class=\"_ _0\"></span>do y, <span class=\"_ _8\"> </span>por <span class=\"_ _8\"> </span>tanto, <span class=\"_ _8\"> </span>no <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>est\u00e1n <span class=\"_ _8\"> </span>amortizando. <span class=\"_ _8\"> </span>En <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _7\"> </span>2025 <span class=\"_ _4\"> </span>se <span class=\"_ _7\"> </span>han <span class=\"_ _8\"> </span>regi<span class=\"_ _2\"></span>strado <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>intereses devengados <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>pr\u00e9stamos <span class=\"_ _5\"></span>relac<span class=\"_ _0\"></span>ionados <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>subvenciones <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>tipo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>inter\u00e9s, <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>han<span class=\"_ _2\"></span> ascendido a <span class=\"_ _2\"></span>417 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros (363 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el ej<span class=\"_ _2\"></span>ercicio 2024). <span class=\"_ _6\"></span>El tipo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inter\u00e9s se<span class=\"_ _2\"></span> calcul\u00f3 <span class=\"_ _1\"></span>con un <span class=\"_ _1\"></span>promedio ponde<span class=\"_ _0\"></span>rado <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>tasas <span class=\"_ _0\"></span>de de<span class=\"_ _0\"></span>uda <span class=\"_ _0\"></span>con <span class=\"_ _1\"></span>los ba<span class=\"_ _0\"></span>ncos <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>asciende a <span class=\"_ _1\"></span>un 5%.  El <span class=\"_ _5\"></span>im<span class=\"_ _2\"></span>porte <span class=\"_ _5\"></span>total <span class=\"_ _9\"></span>imputado <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>ingresos <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>imputaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>subvenciones <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>sido <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>1.375 miles de euros en el ejercicio 2025 (5.802 miles de euros en el ejerc<span class=\"_ _0\"></span>icio 2024).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-530": {
   "value": "NOTA 15. SITUACI\u00d3N FISCAL El detalle de los saldos mantenidos con las Administraciones P\u00fablicas es el siguiente, en miles de euros: <div class=\"c wbc h31 gs374\"><div class=\"t m0 x5d h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">31/12/2025 </div></div><div class=\"c wf7 h31 gs375\"><div class=\"t m0 x5d h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">31/12/2024 </div></div><div class=\"c wbd h3b gs376\"><div class=\"t m0 xe h2f y1ab ff8 fs6 fc0 sc0 ls0 ws0\">A Cobrar </div></div><div class=\"c wbe h3b gs377\"><div class=\"t m0 x4c h2f y1ab ff8 fs6 fc0 sc0 ls0 ws0\">A Pagar </div></div><div class=\"c wbf h3b gs378\"><div class=\"t m0 xe h2f y1ab ff8 fs6 fc0 sc0 ls0 ws0\">A Cobrar </div></div><div class=\"c wf8 h3b gs379\"><div class=\"t m0 x4c h2f y1ab ff8 fs6 fc0 sc0 ls0 ws0\">A Pagar </div></div><div class=\"c wf6 h31 gs37a\"><div class=\"t m0 x8 h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">No corriente: </div></div><div class=\"c wf6 h31 gs37b\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Activo por impuestos diferidos </div></div><div class=\"c wbd h31 gs37c\"><div class=\"t m0 x59 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">5.<span class=\"ls0\">879 </span></div></div><div class=\"c wbe h31 gs37d\"><div class=\"t m0 x40 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wbf h31 gs37e\"><div class=\"t m0 x59 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">9.571 </div></div><div class=\"c wf8 h31 gs37f\"><div class=\"t m0 x40 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wf6 h31 gs380\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Pasivos por impuestos diferidos </div></div><div class=\"c wbd h31 gs381\"><div class=\"t m0 x40 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wbe h31 gs382\"><div class=\"t m0 x28 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">1<span class=\"ls6\">6.</span>899 </div></div><div class=\"c wbf h31 gs383\"><div class=\"t m0 x40 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wf8 h31 gs384\"><div class=\"t m0 x28 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">32.493 </div></div><div class=\"c wf6 h32 gs385\"><div class=\"t m0 x8 h24 y1a8 ff2 fs6 fc0 sc0 ls0 ws0\">Pasivos por impuestos no corrientes y </div><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">administraciones p\u00fablicas </div></div><div class=\"c wbd h32 gs386\"><div class=\"t m0 x40 h24 y1b4 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wbe h32 gs387\"><div class=\"t m0 x5c h24 y1b4 ff2 fs6 fc0 sc0 ls6 ws0\">170<span class=\"ls0\"> </span></div></div><div class=\"c wbf h32 gs388\"><div class=\"t m0 x40 h24 y1b4 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wf8 h32 gs389\"><div class=\"t m0 x5c h24 y1b4 ff2 fs6 fc0 sc0 ls6 ws0\">472<span class=\"ls0\"> </span></div></div><div class=\"c wbd h31 gs38a\"><div class=\"t m0 x59 h2f y1b3 ff8 fs6 fc0 sc0 ls6 ws0\">5.<span class=\"ls0\">879 </span></div></div><div class=\"c wbe h31 gs38b\"><div class=\"t m0 x28 h2f y1b3 ff8 fs6 fc0 sc0 ls6 ws0\">17<span class=\"ls0\">.069 </span></div></div><div class=\"c wbf h31 gs38c\"><div class=\"t m0 x59 h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">9.571 </div></div><div class=\"c wf8 h31 gs38d\"><div class=\"t m0 x28 h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">32.965 </div></div><div class=\"c wf6 h31 gs38e\"><div class=\"t m0 x8 h2f y1b3 ff8 fs6 fc0 sc0 ls0 ws0\">Corriente: </div></div><div class=\"c wf6 h31 gs38f\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Impuesto sobre el Valor A\u00f1adido </div></div><div class=\"c wbd h31 gs390\"><div class=\"t m0 x5c h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">663<span class=\"ls0\"> </span></div></div><div class=\"c wbe h31 gs391\"><div class=\"t m0 x59 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">1.1<span class=\"ls6\">54</span> </div></div><div class=\"c wbf h31 gs392\"><div class=\"t m0 x5c h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">796<span class=\"ls0\"> </span></div></div><div class=\"c wf8 h31 gs393\"><div class=\"t m0 x59 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">1.126 </div></div><div class=\"c wf6 h31 gs394\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Devoluci\u00f3n de Impuestos </div></div><div class=\"c wbd h31 gs395\"><div class=\"t m0 x58 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">11<span class=\"ls0\"> </span></div></div><div class=\"c wbe h31 gs396\"><div class=\"t m0 x40 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wbf h31 gs397\"><div class=\"t m0 x58 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">20<span class=\"ls0\"> </span></div></div><div class=\"c wf8 h31 gs398\"><div class=\"t m0 x40 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wf6 h32 gs399\"><div class=\"t m0 x8 h24 y1a8 ff2 fs6 fc0 sc0 ls0 ws0\">Organismos deudores por </div><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">subvenciones (Nota 14) </div></div><div class=\"c wbd h32 gs39a\"><div class=\"t m0 x58 h24 y1b4 ff2 fs6 fc0 sc0 ls0 ws0\">26 </div></div><div class=\"c wbe h32 gs39b\"><div class=\"t m0 x40 h24 y1b4 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wbf h32 gs39c\"><div class=\"t m0 x5c h24 y1b4 ff2 fs6 fc0 sc0 ls6 ws0\">205<span class=\"ls0\"> </span></div></div><div class=\"c wf8 h32 gs39d\"><div class=\"t m0 x40 h24 y1b4 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wf6 h3c gs39e\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Retenciones por IRPF </div></div><div class=\"c wbd h3c gs39f\"><div class=\"t m0 x40 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wbe h3c gs3a0\"><div class=\"t m0 x5c h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">737<span class=\"ls0\"> </span></div></div><div class=\"c wbf h3c gs3a1\"><div class=\"t m0 x40 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wf8 h3c gs3a2\"><div class=\"t m0 x59 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">2.090 </div></div><div class=\"c wf6 h31 gs3a3\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Impuesto sobre Sociedades  </div></div><div class=\"c wbd h31 gs3a4\"><div class=\"t m0 x59 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">1.022 </div></div><div class=\"c wbe h31 gs3a5\"><div class=\"t m0 x40 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wbf h31 gs3a6\"><div class=\"t m0 x40 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wf8 h31 gs3a7\"><div class=\"t m0 x5c h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">367<span class=\"ls0\"> </span></div></div><div class=\"c wf6 h3b gs3a8\"><div class=\"t m0 x8 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">Organismos de la Seguridad Social </div></div><div class=\"c wbd h3b gs3a9\"><div class=\"t m0 x58 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">19 </div></div><div class=\"c wbe h3b gs3aa\"><div class=\"t m0 x5c h24 y1ab ff2 fs6 fc0 sc0 ls6 ws0\">352<span class=\"ls0\"> </span></div></div><div class=\"c wbf h3b gs3ab\"><div class=\"t m0 x58 h24 y1ab ff2 fs6 fc0 sc0 ls6 ws0\">15<span class=\"ls0\"> </span></div></div><div class=\"c wf8 h3b gs3ac\"><div class=\"t m0 x59 h24 y1ab ff2 fs6 fc0 sc0 ls0 ws0\">1.715 </div></div><div class=\"c wf6 h31 gs3ad\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Otros impuestos (Latinoam\u00e9rica) </div></div><div class=\"c wbd h31 gs3ae\"><div class=\"t m0 x59 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">1.<span class=\"ls7\">36<span class=\"ls0\">8 </span></span></div></div><div class=\"c wbe h31 gs3af\"><div class=\"t m0 x59 h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">1.<span class=\"ls0\">049 </span></div></div><div class=\"c wbf h31 gs3b0\"><div class=\"t m0 x59 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">1.417 </div></div><div class=\"c wf8 h31 gs3b1\"><div class=\"t m0 x59 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">1.566 </div></div><div class=\"c wf6 h31 gs3b2\"><div class=\"t m0 x8 h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">Otros impuestos (Portugal) </div></div><div class=\"c wbd h31 gs3b3\"><div class=\"t m0 x5c h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">224<span class=\"ls0\"> </span></div></div><div class=\"c wbe h31 gs3b4\"><div class=\"t m0 x5c h24 y1b3 ff2 fs6 fc0 sc0 ls0 ws0\">2<span class=\"ls6\">92</span> </div></div><div class=\"c wbf h31 gs3b5\"><div class=\"t m0 x5c h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">109<span class=\"ls0\"> </span></div></div><div class=\"c wf8 h31 gs3b6\"><div class=\"t m0 x5c h24 y1b3 ff2 fs6 fc0 sc0 ls6 ws0\">240<span class=\"ls0\"> </span></div></div><div class=\"c wbd h3b gs3b7\"><div class=\"t m0 x59 h2f y1ab ff8 fs6 fc0 sc0 ls0 ws0\">3.333 </div></div><div class=\"c wbe h3b gs3b8\"><div class=\"t m0 x59 h2f y1ab ff8 fs6 fc0 sc0 ls0 ws0\">3.584 </div></div><div class=\"c wbf h3b gs3b9\"><div class=\"t m0 x59 h2f y1ab ff8 fs6 fc0 sc0 ls0 ws0\">2.562 </div></div><div class=\"c wf8 h3b gs3ba\"><div class=\"t m0 x59 h2f y1ab ff8 fs6 fc0 sc0 ls0 ws0\">7.104 </div></div><div class=\"c w2 h0 gs3bb\"><div class=\"t m0 x7 h3 y746 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y747 ff2 fs2 fc0 sc0 ls0 ws0\">Para <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>impuestos <span class=\"_ _8\"> </span>a <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>que <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>Socied<span class=\"_ _2\"></span>ades <span class=\"_ _8\"> </span>se<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>hallan <span class=\"_ _8\"> </span>sujetas, <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>encuentran <span class=\"_ _8\"> </span>abiertos <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la </div><div class=\"t m0 x7 h3 y748 ff2 fs2 fc0 sc0 ls0 ws0\">inspecci\u00f3n por parte de las autoridades fiscales, los \u00faltimos cuatro ejercicios. </div><div class=\"t m0 x7 h3 y749 ff2 fs2 fc0 sc0 ls0 ws0\">Seg\u00fan <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>dispo<span class=\"_ _2\"></span>siciones <span class=\"_ _3\"></span>legales <span class=\"_ _3\"></span>vigentes, <span class=\"_ _1\"></span>las <span class=\"_ _3\"></span>liquidaciones <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>impuestos <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>pueden <span class=\"_ _3\"></span>considerarse </div><div class=\"t m0 x7 h3 y74a ff2 fs2 fc0 sc0 ls0 ws0\">definitivas <span class=\"_ _2\"></span>hasta <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>sido <span class=\"_ _2\"></span>inspeccionadas <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>autoridades <span class=\"_ _2\"></span>fiscales <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>transcurrido </div><div class=\"t m0 x7 h3 y74b ff2 fs2 fc0 sc0 ls0 ws0\">el <span class=\"_ _23\"> </span>plazo <span class=\"_ _20\"> </span>de <span class=\"_ _23\"> </span>p<span class=\"_ _2\"></span>rescripci\u00f3n <span class=\"_ _20\"> </span>de <span class=\"_ _23\"> </span>cuatro <span class=\"_ _20\"> </span>a\u00f1os. <span class=\"_ _23\"> </span>En<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>consecue<span class=\"_ _0\"></span>ncia, <span class=\"_ _20\"> </span>con <span class=\"_ _23\"> </span>mo<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>vo <span class=\"_ _23\"> </span>de <span class=\"_ _20\"> </span>eventuales </div><div class=\"t m0 x7 h3 y1be ff2 fs2 fc0 sc0 ls0 ws0\">inspecciones, podr\u00edan <span class=\"_ _0\"></span>surgir pasivos a<span class=\"_ _0\"></span>dicionales a los registrados <span class=\"_ _1\"></span>po<span class=\"_ _2\"></span>r el Grupo. No <span class=\"_ _1\"></span>obst<span class=\"_ _2\"></span>ante, el </div><div class=\"t m0 x7 h3 y74c ff2 fs2 fc0 sc0 ls0 ws0\">Consejo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Administraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _2\"></span>S<span class=\"_ _2\"></span>ociedad <span class=\"_ _6\"></span>Dominante <span class=\"_ _6\"></span>considera <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>dich<span class=\"_ _2\"></span>os <span class=\"_ _6\"></span>pasivos, <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>ca<span class=\"_ _0\"></span>so </div><div class=\"t m0 x7 h3 y74d ff2 fs2 fc0 sc0 ls0 ws0\">de <span class=\"_ _24\"> </span>producirse, <span class=\"_ _24\"> </span>no  ser\u00eda<span class=\"_ _0\"></span>n <span class=\"_ _1e\"> </span>significativos <span class=\"_ _24\"> </span>en  c<span class=\"_ _0\"></span>ompara<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _1e\"> </span>con <span class=\"_ _24\"> </span>los  fondos <span class=\"_ _24\"> </span>propios <span class=\"_ _24\"> </span>y  con <span class=\"_ _4\"> </span>los </div><div class=\"t m0 x7 h3 y63b ff2 fs2 fc0 sc0 ls0 ws0\">resultados anuales obtenidos. </div><div class=\"t m0 x7 h3 y63c ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h15 y63d ff8 fs2 fc0 sc0 ls0 ws0\">Impuesto sobre Beneficios </div><div class=\"t m0 x7 h3 y63e ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y63f ff2 fs2 fc0 sc0 ls0 ws0\">Desde <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2020, <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>Dominante (Atrys <span class=\"_ _3\"></span>Health, <span class=\"_ _1\"></span>S.A.) <span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cabecera <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>grupo </div><div class=\"t m0 x7 h3 y640 ff2 fs2 fc0 sc0 ls0 ws0\">que tributa en r\u00e9gimen de consolidaci\u00f3n fiscal formado conjuntamente con sus filiales directas </div><div class=\"t m0 x7 h3 y74e ff2 fs2 fc0 sc0 ls0 ws0\">Ediagnostic-Cl\u00ednica <span class=\"_ _23\"> </span>Virtual <span class=\"_ _20\"> </span>de <span class=\"_ _23\"> </span>Especialidades <span class=\"_ _20\"> </span>M\u00e9dicas, <span class=\"_ _23\"> </span>S.L.U., <span class=\"_ _20\"> </span>Ins<span class=\"ff9\">tit<span class=\"_ _2\"></span>ut <span class=\"_ _20\"> </span>M\u00e8dic <span class=\"_ _23\"> </span>d\u2019Onco</span>-<span class=\"_ _4b\"> </span></div><div class=\"t m0 x7 h3 y74f ff2 fs2 fc0 sc0 ls0 ws0\">Radioter\u00e0pia, <span class=\"_ _23\"> </span>S.L.U., <span class=\"_ _20\"> </span>Atrys <span class=\"_ _20\"> </span>Health <span class=\"_ _23\"> </span>Internacional, <span class=\"_ _20\"> </span>S.A.U., <span class=\"_ _23\"> </span>con <span class=\"_ _20\"> </span>las <span class=\"_ _23\"> </span>so<span class=\"_ _2\"></span>ciedades <span class=\"_ _23\"> </span>Llebalust<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y750 ff2 fs2 fc0 sc0 ls0 ws0\">Patolog\u00eda, <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>.L.U. <span class=\"_ _1\"></span>y el <span class=\"_ _1\"></span>subgrupo <span class=\"_ _1\"></span>Aspy Global <span class=\"_ _1\"></span>Services, <span class=\"_ _0\"></span>S.A.U. <span class=\"_ _1\"></span>y soc<span class=\"_ _0\"></span>iedades de<span class=\"_ _0\"></span>pendientes <span class=\"_ _1\"></span>desde </div><div class=\"t m0 x7 h3 y751 ff2 fs2 fc0 sc0 ls0 ws0\">el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>y c<span class=\"_ _0\"></span>on <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>sociedades <span class=\"_ _3\"></span>S<span class=\"_ _2\"></span>IMM <span class=\"_ _1\"></span>Molecular, <span class=\"_ _1\"></span>S.L.U. <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>subgrup<span class=\"_ _2\"></span>o <span class=\"_ _1\"></span>Bienzobas <span class=\"_ _1\"></span>Salud, </div><div class=\"t m0 x7 h3 y752 ff2 fs2 fc0 sc0 ls0 ws0\">S.L.U. y sociedades dependientes desde el ejercicio 2023. </div><div class=\"t m0 x7 h3 y753 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y673 ff2 fs2 fc0 sc0 ls0 ws0\">Las <span class=\"_ _1e\"> </span>sociedades <span class=\"_ _1e\"> </span>que <span class=\"_ _1e\"> </span>forman  e<span class=\"_ _0\"></span>l <span class=\"_ _1e\"> </span>conjunto  c<span class=\"_ _0\"></span>onsolidable <span class=\"_ _1e\"> </span>calculan <span class=\"_ _24\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _1e\"> </span>deuda  tributaria<span class=\"_ _0\"></span> <span class=\"_ _1e\"> </span>que <span class=\"_ _1e\"> </span>les </div><div class=\"t m0 x7 h3 y754 ff2 fs2 fc0 sc0 ls0 ws0\">corresponde <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>Impuesto sobre<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Beneficios <span class=\"_ _0\"></span>teniendo <span class=\"_ _1\"></span>en c<span class=\"_ _0\"></span>uenta <span class=\"_ _1\"></span>las pa<span class=\"_ _0\"></span>rticularidades <span class=\"_ _1\"></span>derivadas </div><div class=\"t m0 x7 h3 y755 ff2 fs2 fc0 sc0 ls0 ws0\">del r\u00e9gimen especial de consolidaci\u00f3n fiscal al que est\u00e1n sujetas. </div><div class=\"t m0 x7 h3 y547 ff2 fs2 fc0 sc0 ls0 ws0\">Para <span class=\"_ _1\"></span>el resto <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>los impuestos, tasas <span class=\"_ _1\"></span>y tributos <span class=\"_ _1\"></span>a los <span class=\"_ _1\"></span>que est\u00e1 <span class=\"_ _1\"></span>sujeta, la <span class=\"_ _1\"></span>base liquidable <span class=\"_ _1\"></span>se calcula </div><div class=\"t m0 x7 h3 y548 ff2 fs2 fc0 sc0 ls0 ws0\">individualmente para cada sociedad. </div><div class=\"t m0 x7 h3 y549 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y33a ff2 fs2 fc0 sc0 ls0 ws0\">El <span class=\"_ _2\"></span>detalle <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>sociedades, <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>registrado <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>concepto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ingreso <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>gasto <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>Impuesto </div><div class=\"t m0 x7 h3 y756 ff2 fs2 fc0 sc0 ls0 ws0\">sobre Beneficios, es como sigue: </div><div class=\"t m0 x7 h3 y757 ff2 fs2 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c wfa hb5 gs3bc\"><div class=\"t m0 x20 h1d y825 ff8 fs4 fc0 sc0 ls0 ws0\">Ingreso / (Gasto<span class=\"_ _2\"></span>) </div><div class=\"t m0 x54 h1d ya66 ff8 fs4 fc0 sc0 ls0 ws0\">en Concepto </div><div class=\"t m0 x26 h1d y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">de Impuesto sobre<span class=\"_ _2\"></span> </div></div><div class=\"c wfb hb5 gs3bd\"><div class=\"t m0 x4e h1d y825 ff8 fs4 fc0 sc0 ls0 ws0\">Ingreso / (Gasto<span class=\"_ _2\"></span>) </div><div class=\"t m0 xe h1d ya66 ff8 fs4 fc0 sc0 ls0 ws0\">en Concepto </div><div class=\"t m0 x26 h1d y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">de Impuesto sobre<span class=\"_ _2\"></span> </div></div>Beneficios (202<span class=\"_ _2\"></span>5) Beneficios (202<span class=\"_ _2\"></span>4) (*) Atrys Health, S.A.<span class=\"fs4\"> </span>(1.192) 1.316 Atrys Health Internacional, S.A.U. 93<span class=\"ls0\">9 </span>610<span class=\"ls0\"> </span>Ediagnostic-Cl\u00ednica Virtual de Especialidades M\u00e9dicas 10<span class=\"ls0\"> </span>(144)<span class=\"fs6\"> </span>Institut M\u00e8dic D'Oncoradioterapia, S.L.U. (143) 10<span class=\"ls0\"> </span>Llebalust Patolog\u00eda 195<span class=\"ls0\"> </span>(289)<span class=\"fs6\"> </span>SIMM Molecular, S.L.U. 4 41<span class=\"fs6 ls0\"> </span>Bienzobas Salud, S.L.U. (antes Significant Impact Systems, S.L.U.) 982<span class=\"ls0\"> </span>527<span class=\"fs6 ls0\"> </span>Global Telemed Systems AG <span class=\"fs4\"> </span>86<span class=\"ls0\"> </span>(11) AxisMed Gestao Preventiva de Sa\u00fade S.A<span class=\"fs4\"> </span>(78) 12<span class=\"ls0\"> </span>Atrys Portugal, S.G.P.S., S.A.<span class=\"fs4\"> </span>(2<span class=\"ls6\">27<span class=\"ls0\">) </span></span>(217) 5<span class=\"ls6\">76</span> 1.855<span class=\"ls0\"> </span>(*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>reclasificaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>operaciones <span class=\"_ _2\"></span>interrumpidas <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>gastos por <span class=\"_ _6\"></span>impuesto <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>beneficios <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Aspy <span class=\"_ _2\"></span>Global <span class=\"_ _2\"></span>Se<span class=\"_ _6\"></span>rvices, <span class=\"_ _2\"></span>S.A.U. <span class=\"_ _2\"></span>y sociedades depen<span class=\"_ _0\"></span>dientes. (Ver N<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>ta 24). Conciliaci\u00f3n gasto Impuesto sobre Benefic<span class=\"_ _0\"></span>ios<span class=\"_ _2\"></span> A <span class=\"_ _7\"> </span><span class=\"ls0\">continuaci\u00f3n, <span class=\"_ _7\"> </span>se <span class=\"_ _7\"> </span>pr<span class=\"_ _2\"></span>esenta <span class=\"_ _7\"></span>la <span class=\"_ _7\"> </span>conciliaci\u00f3n <span class=\"_ _8\"> </span>entre <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>impuesto <span class=\"_ _7\"> </span>sobr<span class=\"_ _2\"></span>e <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>b<span class=\"_ _2\"></span>eneficio <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _8\"> </span>Grupo </span>resultante <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>aplicar <span class=\"_ _4\"> </span>la <span class=\"_ _24\"> </span>tasa <span class=\"_ _4\"> </span>im<span class=\"_ _2\"></span>positiva <span class=\"_ _4\"> </span>estatutaria <span class=\"_ _24\"> </span>vigente <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>Espa\u00f1a <span class=\"_ _4\"> </span>y <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>impuesto <span class=\"_ _24\"> </span>sobre beneficios <span class=\"_ _9\"></span>registrado <span class=\"_ _7\"></span>en <span class=\"_ _7\"> </span>la <span class=\"_ _7\"></span>cuenta <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>p\u00e9rdidas <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>ganancias <span class=\"_ _7\"></span>consolidada. <span class=\"_ _7\"> </span>El <span class=\"_ _7\"> </span>detalle <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>dicha<span class=\"_ _2\"></span> diferencia en <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>periodos <span class=\"_ _2\"></span>terminados <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2025 <span class=\"_ _6\"></span>y <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>es <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>detalla <span class=\"_ _2\"></span>a continuaci\u00f3n: 31/12/2025 31/12/2024 (*) Resultado antes de impuestos (56.201) (3<span class=\"ls0\">4.629) </span>Tasa impositiva estatutaria 25% 25% Impuesto sobre beneficios tasa impositiva estatutaria (14.050) (8.657) Diferencias en tipos impositivos en el extranjero 2.541 2.971 Efecto consolidado fiscal/ sociedades con base negativa 9.546 3.<span class=\"ls0\">278 </span>Ajustes al gasto por impuesto por diferencias temporarias 1.286 288<span class=\"ls0\"> </span>Otros conceptos 10<span class=\"ls0\">1 </span>265<span class=\"ls0\"> </span>Gasto/(Ingreso) por impuesto sobre beneficios (5<span class=\"ls7\">76</span>) (1.855) (*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>reclasificaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>operaciones <span class=\"_ _2\"></span>interrumpidas <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>gastos por <span class=\"_ _6\"></span>impuesto <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>beneficios <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Aspy <span class=\"_ _2\"></span>Global <span class=\"_ _2\"></span>Se<span class=\"_ _6\"></span>rvices, <span class=\"_ _2\"></span>S.A.U. <span class=\"_ _2\"></span>y sociedades depen<span class=\"_ _0\"></span>dientes. (Ver N<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>ta 24). Las <span class=\"_ _20\"> </span>diferencias <span class=\"_ _20\"> </span>entre <span class=\"_ _27\"> </span>el <span class=\"_ _27\"> </span>impuesto <span class=\"_ _27\"> </span>te\u00f3rico <span class=\"_ _20\"> </span>y <span class=\"_ _27\"> </span>el <span class=\"_ _20\"> </span>impuesto <span class=\"_ _27\"> </span>real <span class=\"_ _20\"> </span>contabilizado <span class=\"_ _27\"> </span>provienen principalmente de: -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Diferencias <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>tipos <span class=\"_ _1\"></span>im<span class=\"_ _2\"></span>positivos <span class=\"_ _1\"></span>en e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>extranjero; <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>distintas <span class=\"_ _1\"></span>sociedades <span class=\"_ _0\"></span>extranjeras dependientes <span class=\"_ _5\"></span>calculan <span class=\"_ _5\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>gasto <span class=\"_ _5\"></span>por <span class=\"_ _9\"></span>impuesto <span class=\"_ _5\"></span>sob<span class=\"_ _2\"></span>re <span class=\"_ _5\"></span>sociedades <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>acuerdo <span class=\"_ _9\"></span>con <span class=\"_ _5\"></span>los tipos impositivos vigentes en cada pa\u00eds.  -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Efecto <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>consolidados <span class=\"_ _20\"> </span>fiscales <span class=\"_ _23\"> </span>o <span class=\"_ _23\"> </span>sociedades <span class=\"_ _23\"> </span>nacionales <span class=\"_ _23\"> </span>con <span class=\"_ _23\"> </span>base <span class=\"_ _23\"> </span>imponible<span class=\"_ _2\"></span> negativa, <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>l<span class=\"_ _2\"></span>as <span class=\"_ _7\"> </span>cuales <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>Admini<span class=\"_ _2\"></span>stradores <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>dichas <span class=\"_ _7\"> </span>entidades <span class=\"_ _8\"> </span>han <span class=\"_ _7\"> </span>considerado<span class=\"_ _2\"></span> razonable <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>reconocer <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>fiscales <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>contexto <span class=\"_ _6\"></span>actual <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>marco <span class=\"_ _6\"></span>contable de los estados financieros. El <span class=\"_ _1\"></span>detalle <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>composici\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ingreso/(gasto) <span class=\"_ _3\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Impuesto <span class=\"_ _3\"></span>sobre <span class=\"_ _1\"></span>Sociedades <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ejercicios 2025 y 2024 es el siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (*) </span>Impuesto corriente (95) (263) Diferencias temporarias 1.<span class=\"ls0\">286 </span>288<span class=\"ls0\"> </span>Ajustes PPA\u2019s <span class=\"ff2\"> </span>(1.868) (1.978) Otros  101<span class=\"ls0\"> </span>98<span class=\"ls0\"> </span>(5<span class=\"ls7\">76</span>) (1.855) (*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>reclasificaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>operaciones <span class=\"_ _2\"></span>interrumpidas <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>gastos por <span class=\"_ _6\"></span>impuesto <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>beneficios <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Aspy <span class=\"_ _2\"></span>Global <span class=\"_ _2\"></span>Se<span class=\"_ _6\"></span>rvices, <span class=\"_ _2\"></span>S.A.U. <span class=\"_ _2\"></span>y sociedades depen<span class=\"_ _0\"></span>dientes. (Ver N<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>ta 24). El <span class=\"_ _2\"></span>movimiento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>impuestos <span class=\"_ _2\"></span>diferidos <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>impuestos <span class=\"_ _2\"></span>anticipados <span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enerados <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>cancelados <span class=\"_ _2\"></span>en<span class=\"_ _2\"></span> el ejercicio 2025, se detalla a continuaci\u00f3n, en miles de euros: 31/12/2024  Generados Aplicados Regulariz<span class=\"_ _4b\"> </span>aci\u00f3n/ Traspaso 31/12/2025 Activos por Impuestos <span class=\"_ _0\"></span>diferidos Deducciones fiscales por <span class=\"_ _0\"></span>gasto de ampliaci\u00f3<span class=\"_ _0\"></span>n de capital 86<span class=\"ls0\"> </span>- - - 86<span class=\"ls0\"> </span>Por inversi\u00f3n en I+D+i 3.081 - - - 3.081 Otras deducciones 670 - - (670) - Cr\u00e9ditos fiscales  2.636 - (2) (671) 1.963 Activos por diferencias tem<span class=\"_ _0\"></span>porarias 3.098 54<span class=\"ls0\"> </span>(1.532) (871) 749 9.571 54<span class=\"ls0\"> </span>(1.534) (2.212) 5.<span class=\"ls7\">879<span class=\"ls0\"> </span></span>Pasivos por Impuest<span class=\"_ _0\"></span>os diferidos Pasivos por diferencias <span class=\"_ _0\"></span>temporarias imponibles 32.493 - (2.840) (12.<span class=\"ls7\">754</span>) 16.<span class=\"ls0\">899 </span>32.493 - (2.840) (12.<span class=\"ls7\">754</span>) 1<span class=\"ls6\">6.</span>899 Las regularizaciones <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>traspasos <span class=\"_ _2\"></span>corresponden p<span class=\"_ _2\"></span>rincipalmente al <span class=\"_ _2\"></span>traspaso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>pasivos por <span class=\"_ _23\"> </span>impuestos <span class=\"_ _23\"> </span>diferidos <span class=\"_ _23\"> </span>correspondientes <span class=\"_ _23\"> </span>al <span class=\"_ _23\"> </span>subgrupo <span class=\"_ _23\"> </span>Aspy <span class=\"_ _23\"> </span>Global <span class=\"_ _23\"> </span>Services, <span class=\"_ _23\"> </span>S.A.U. <span class=\"_ _23\"> </span>y sociedades <span class=\"_ _0\"></span>dependientes que ha<span class=\"_ _0\"></span>n sido clasificados c<span class=\"_ _0\"></span>omo activos no <span class=\"_ _0\"></span>corrientes mante<span class=\"_ _0\"></span>nidos para la <span class=\"_ _6\"></span>venta <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>p<span class=\"_ _2\"></span>asivos <span class=\"_ _6\"></span>directamente <span class=\"_ _6\"></span>asociados <span class=\"_ _2\"></span>con <span class=\"_ _5\"></span>activos <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>corrientes <span class=\"_ _6\"></span>mantenidos <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>venta<span class=\"_ _2\"></span> respectivamente.  Los <span class=\"_ _5\"></span>importes <span class=\"_ _5\"></span>aplicados <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>pasivos <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>impuesto <span class=\"_ _5\"></span>diferido <span class=\"_ _5\"></span>corresponden <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>ingreso <span class=\"_ _5\"></span>fisca<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>del ejercicio <span class=\"_ _6\"></span>2025 <span class=\"_ _5\"></span><span class=\"ff9\">derivado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>amortiz<span class=\"_ _2\"></span>aci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>todos <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>PPA\u2019s <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>distintas <span class=\"_ _5\"></span>adquisiciones </span>realizadas.  El <span class=\"_ _2\"></span>movimiento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>impuestos <span class=\"_ _2\"></span>diferidos <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>impuestos <span class=\"_ _2\"></span>anticipados <span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enerados <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>cancelados <span class=\"_ _2\"></span>en<span class=\"_ _2\"></span> el ejercicio 2024, se detalla a continuaci\u00f3n, en miles de euros: 31/12/2023  Generados Aplicados Regulariz<span class=\"_ _4b\"> </span>aci\u00f3n/ Traspaso 31/12/2024 Activos por Impuestos <span class=\"_ _0\"></span>diferidos Deducciones fiscales por <span class=\"_ _0\"></span>gasto de ampliaci\u00f3<span class=\"_ _0\"></span>n de capital 86<span class=\"ls0\"> </span>- - - 86<span class=\"ls0\"> </span>Por inversi\u00f3n en I+D+i 2.941 - - 140 3.081 Otras deducciones 670 - - - 670 Cr\u00e9ditos fiscales  3.257 3 (494) (130) 2.636 Activos por diferencias tem<span class=\"_ _0\"></span>porarias 2.885 308 (331) 236 3.098 9.839 311 (825) 246 9.571 Pasivos por Impuest<span class=\"_ _0\"></span>os diferidos Pasivos por diferencias <span class=\"_ _0\"></span>temporarias imponibles 35.451 - (3.031) 73<span class=\"ls0\"> </span>32.493 35.451 - (3.031) 73<span class=\"ls0\"> </span>32.493 Los <span class=\"_ _5\"></span>importes <span class=\"_ _5\"></span>aplicados <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>pasivos <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>impuesto <span class=\"_ _5\"></span>diferido <span class=\"_ _5\"></span>corresponden <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>ingreso <span class=\"_ _5\"></span>fisca<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>del ejercicio <span class=\"_ _6\"></span>2024 <span class=\"_ _5\"></span>derivado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>amortizaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>todos <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>PPA\u2019s <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>distintas <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>dquisiciones realizadas.  Bases Imponibles Negativas Pendientes de Compensar Fiscalmente Parte <span class=\"_ _1c\"> </span>de  los <span class=\"_ _1d\"> </span>cr\u00e9ditos <span class=\"_ _1c\"> </span>por <span class=\"_ _1c\"> </span>bases <span class=\"_ _1c\"> </span>imponibles <span class=\"_ _1c\"> </span>han <span class=\"_ _1c\"> </span>sido <span class=\"_ _1c\"> </span>registrados, <span class=\"_ _1c\"> </span>ya <span class=\"_ _1d\"> </span>que <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>Consejo <span class=\"_ _1c\"> </span>de Administraci\u00f3n de la Sociedad Dominante entiende que se c<span class=\"_ _0\"></span>umplen los requisitos establecidos por <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>normativa <span class=\"_ _2\"></span>contabl<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>vigor,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>considerar <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>van <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>obtener <span class=\"_ _6\"></span>benefic<span class=\"_ _2\"></span>ios <span class=\"_ _6\"></span>fiscales <span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>e permitan su <span class=\"_ _2\"></span>compensaci\u00f3n en un<span class=\"_ _2\"></span> plazo no <span class=\"_ _2\"></span>superior <span class=\"_ _2\"></span>a 10 <span class=\"_ _2\"></span>a\u00f1os, de <span class=\"_ _2\"></span>acuerdo co<span class=\"_ _2\"></span>n lo previsto <span class=\"_ _2\"></span>en l<span class=\"_ _2\"></span>a legislaci\u00f3n mercantil vigente.  Las <span class=\"_ _6\"></span>bases <span class=\"_ _6\"></span>imponibles <span class=\"_ _6\"></span>negativas <span class=\"_ _6\"></span>cuya <span class=\"_ _6\"></span>compens<span class=\"_ _2\"></span>aci\u00f3n <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>prev\u00e9 <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _6\"></span>all\u00e1 <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>horizonte <span class=\"_ _6\"></span>temporal de 10 a\u00f1os, no se han activado. El detalle de las bases imponibles negativas activadas por a\u00f1o d<span class=\"_ _2\"></span>e generaci\u00f3n y por sociedad es el siguiente, en miles de euros: A\u00f1o de Origen Sociedad Total Base Activada 2010 Atrys Health, S.A. 709  2011 Atrys Health, S.A. 267  2012 Atrys Health, S.A. 295  2013 Atrys Health, S.A. 476  2016 Atrys Health, S.A 239  2017 Atrys Health, S.A 300  2018 Atrys Health, S.A 27 <span class=\"ls0\"> </span>2.313 2014 y anteriores Ediagnostic-Clinica Virtual de Especialidades M\u00e9dicas 63<span class=\"ls0\">  </span>2015 Ediagnostic-Clinica Virtual de Especialidades M\u00e9dicas 345  2016 Ediagnostic-Clinica Virtual de Especialidades M\u00e9dicas 742  2017 Ediagnostic-Clinica Virtual de Especialidades M\u00e9dicas 432  2018 Ediagnostic-Clinica Virtual de Especialidades M\u00e9dicas 186  1.<span class=\"ls0\">768 </span>A\u00f1o de Origen<span class=\"ff2\"> </span>Sociedad<span class=\"ff2\"> </span>Total Base Activada 2014 Atrys Portugal S.G.P.S. 319<span class=\"ls0\"> </span>2020 Atrys Portugal S.G.P.S. 22 341<span class=\"ls0\"> </span>A\u00f1o de Origen<span class=\"ff2\"> </span>Sociedad<span class=\"ff2\"> </span>Total Base Activada 2021 Axismed Gestao Preventiva de Saude, S.A. 1.<span class=\"ls7\">08<span class=\"ls0\">3 </span></span>2022 Axismed Gestao Preventiva de Saude, S.A. 806<span class=\"ls0\"> </span>1.889 A\u00f1o de Origen<span class=\"ff2\"> </span>Sociedad<span class=\"ff2\"> </span>Total Base Activada 2021 ITMS Do Brasil Telemedicina Fireli 379<span class=\"ls0\"> </span>2022 ITMS Do Brasil Telemedicina Fireli 38 417 <div class=\"c w2 h0 gs3bb\"><div class=\"t m0 x7 h1c y150 ffa fs5 fc0 sc0 ls0 ws0\">Estados Financieros Consolid<span class=\"_ _0\"></span>ados de Atrys Health, <span class=\"_ _0\"></span>S.A. y Sociedades <span class=\"_ _0\"></span>Dependientes al 31 de diciembre de<span class=\"_ _0\"></span> 2025<span class=\"fs6\"> <span class=\"_ _21\"> </span></span><span class=\"ls6\">91</span> </div><div class=\"t m0 x7 h3 y243 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y138 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y52 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y54 ff2 fs2 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w107 h32 gs3bf\"><div class=\"t m0 x4e h24 y16b ff8 fs6 fc0 sc0 ls0 ws0\">A\u00f1o de Origen<span class=\"ff2\"> </span></div></div><div class=\"c w108 h32 gs3c0\"><div class=\"t m0 xfc h24 y16b ff8 fs6 fc0 sc0 ls0 ws0\">Sociedad<span class=\"ff2\"> </span></div></div><div class=\"c w109 h32 gs3c1\"><div class=\"t m0 xd h2f y1a8 ff8 fs6 fc0 sc0 ls0 ws0\">Total Base </div><div class=\"t m0 x3c h2f y1ab ff8 fs6 fc0 sc0 ls0 ws0\">Activada </div></div><div class=\"c w107 h7 gs3c2\"><div class=\"t m0 xf h24 y254 ff2 fs6 fc0 sc0 ls0 ws0\">2022 </div></div><div class=\"c w108 h7 gs3c3\"><div class=\"t m0 xfd h24 y330 ff2 fs6 fc0 sc0 ls0 ws0\">Initia Research, S.L </div></div><div class=\"c w109 h7 gs3c4\"><div class=\"t m0 x3a h24 y254 ff2 fs6 fc0 sc0 ls6 ws0\">11<span class=\"ls0\"> </span></div></div><div class=\"c w107 h7 gs3c5\"><div class=\"t m0 xf h24 y254 ff2 fs6 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c w108 h7 gs3c6\"><div class=\"t m0 xfd h24 y330 ff2 fs6 fc0 sc0 ls0 ws0\">Initia Research, S.L </div></div><div class=\"c w109 h7 gs3c7\"><div class=\"t m0 xd8 h24 y254 ff2 fs6 fc0 sc0 ls0 ws0\">3 </div></div><div class=\"c w109 h7 gs3c8\"><div class=\"t m0 x3a h2f y330 ff8 fs6 fc0 sc0 ls6 ws0\">14<span class=\"ls0\"> </span></div></div><div class=\"c w2 h0 gs3bb\"><div class=\"t m0 x7 h3 y104 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h15 yd3 ff8 fs2 fc0 sc0 ls0 ws0\">Deducciones Pendientes de Aplicar en Concepto de Gastos de Investigaci\u00f3n y Desarr<span class=\"_ _0\"></span>ollo<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 yab5 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 yab6 ff2 fs2 fc0 sc0 ls0 ws0\">El <span class=\"_ _6\"></span>detalle <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>dichas <span class=\"_ _5\"></span>deducciones <span class=\"_ _6\"></span>pendientes <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>aplicar <span class=\"_ _6\"></span>activadas<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>a\u00f1o <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>generaci\u00f3n <span class=\"_ _6\"></span>es <span class=\"_ _5\"></span>el </div><div class=\"t m0 x7 h3 yab7 ff2 fs2 fc0 sc0 ls0 ws0\">siguiente, en miles de euros: </div><div class=\"t m0 x7 h3 y4bb ff2 fs2 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w10a hf6 gs3c9\"><div class=\"t m0 x39 h2f y1cf ff8 fs6 fc0 sc0 ls0 ws0\">A\u00f1o de Origen </div></div><div class=\"c w10b hf6 gs3ca\"><div class=\"t m0 xff h2f y1cf ff8 fs6 fc0 sc0 ls0 ws0\">Sociedad </div></div><div class=\"c w10c hf6 gs3cb\"><div class=\"t m0 x2f h2f y1cf ff8 fs6 fc0 sc0 ls0 ws0\">31/<span class=\"ls6\">12</span>/2024 </div></div><div class=\"c w10a hf8 gs3cc\"><div class=\"t m0 x11 h24 y1cf ff2 fs6 fc0 sc0 ls0 ws0\">2007-2012 </div></div><div class=\"c w10b hf8 gs3cd\"><div class=\"t m0 x101 h24 y1cf ff2 fs6 fc0 sc0 ls0 ws0\">Atrys Health, S.A. </div></div><div class=\"c w10c hf8 gs3ce\"><div class=\"t m0 x58 h24 y1cf ff2 fs6 fc0 sc0 ls6 ws0\">1.<span class=\"ls0\">568 </span></div></div><div class=\"c w10a hf9 gs3cf\"><div class=\"t m0 x5f h24 yabb ff2 fs6 fc0 sc0 ls0 ws0\">2014 </div></div><div class=\"c w10b hf9 gs3d0\"><div class=\"t m0 x101 h24 yabb ff2 fs6 fc0 sc0 ls0 ws0\">Atrys Health, S.A. </div></div><div class=\"c w10c hf9 gs3d1\"><div class=\"t m0 x45 h24 yabb ff2 fs6 fc0 sc0 ls6 ws0\">242<span class=\"ls0\"> </span></div></div><div class=\"c w10a hf8 gs3d2\"><div class=\"t m0 x5f h24 y1cf ff2 fs6 fc0 sc0 ls0 ws0\">2015 </div></div><div class=\"c w10b hf8 gs3d3\"><div class=\"t m0 x101 h24 y1cf ff2 fs6 fc0 sc0 ls0 ws0\">Atrys Health, S.A. </div></div><div class=\"c w10c hf8 gs3d4\"><div class=\"t m0 x45 h24 y1cf ff2 fs6 fc0 sc0 ls6 ws0\">397<span class=\"ls0\"> </span></div></div><div class=\"c w10a hf8 gs3d5\"><div class=\"t m0 x5f h24 y1cf ff2 fs6 fc0 sc0 ls0 ws0\">2016 </div></div><div class=\"c w10b hf8 gs3d6\"><div class=\"t m0 x101 h24 y1cf ff2 fs6 fc0 sc0 ls0 ws0\">Atrys Health, S.A. </div></div><div class=\"c w10c hf8 gs3d7\"><div class=\"t m0 x45 h24 y1cf ff2 fs6 fc0 sc0 ls6 ws0\">311<span class=\"ls0\"> </span></div></div><div class=\"c w10a hf8 gs3d8\"><div class=\"t m0 x5f h24 y1cf ff2 fs6 fc0 sc0 ls0 ws0\">2016 </div></div><div class=\"c w10b hf8 gs3d9\"><div class=\"t m0 x4e h24 y1cf ff2 fs6 fc0 sc0 ls0 ws0\">Ediagnostic-Cl\u00ednica Virtual de Especialidades M\u00e9dicas, S.L. </div></div><div class=\"c w10c hf8 gs3da\"><div class=\"t m0 x45 h24 y1cf ff2 fs6 fc0 sc0 ls6 ws0\">114<span class=\"ls0\"> </span></div></div><div class=\"c w10a hf9 gs3db\"><div class=\"t m0 x5f h24 yabb ff2 fs6 fc0 sc0 ls0 ws0\">2017 </div></div><div class=\"c w10b hf9 gs3dc\"><div class=\"t m0 x101 h24 yabb ff2 fs6 fc0 sc0 ls0 ws0\">Atrys Health, S.A. </div></div><div class=\"c w10c hf9 gs3dd\"><div class=\"t m0 x45 h24 yabb ff2 fs6 fc0 sc0 ls6 ws0\">411<span class=\"ls0\"> </span></div></div><div class=\"c w10a hf8 gs3de\"><div class=\"t m0 x5f h24 y1cf ff2 fs6 fc0 sc0 ls0 ws0\">2017 </div></div><div class=\"c w10b hf8 gs3df\"><div class=\"t m0 x4e h24 y1cf ff2 fs6 fc0 sc0 ls0 ws0\">Ediagnostic-Cl\u00ednica Virtual de Especialidades M\u00e9dicas, S.L. </div></div><div class=\"c w10c hf8 gs3e0\"><div class=\"t m0 x6f h24 y1cf ff2 fs6 fc0 sc0 ls6 ws0\">38<span class=\"ls0\"> </span></div></div><div class=\"c w10c hf8 gs3e1\"><div class=\"t m0 x58 h2f y1cf ff8 fs6 fc0 sc0 ls0 ws0\">3.081 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "NOTA 15. SITUACI\u00d3N FISCAL El detalle de los saldos mantenidos con las Administraciones P\u00fablicas es el siguiente, en miles de euros: 31/12/2025 31/12/2024 A Cobrar A Pagar A Cobrar A Pagar No corriente: Activo por impuestos diferidos 5.<span class=\"ls0\">879 </span>- 9.571 - Pasivos por impuestos diferidos - 1<span class=\"ls6\">6.</span>899 - 32.493 Pasivos por impuestos no corrientes y administraciones p\u00fablicas - 170<span class=\"ls0\"> </span>- 472<span class=\"ls0\"> </span>5.<span class=\"ls0\">879 </span>17<span class=\"ls0\">.069 </span>9.571 32.965 Corriente: Impuesto sobre el Valor A\u00f1adido 663<span class=\"ls0\"> </span>1.1<span class=\"ls6\">54</span> 796<span class=\"ls0\"> </span>1.126 Devoluci\u00f3n de Impuestos 11<span class=\"ls0\"> </span>- 20<span class=\"ls0\"> </span>- Organismos deudores por subvenciones (Nota 14) 26 - 205<span class=\"ls0\"> </span>- Retenciones por IRPF - 737<span class=\"ls0\"> </span>- 2.090 Impuesto sobre Sociedades  1.022 - - 367<span class=\"ls0\"> </span>Organismos de la Seguridad Social 19 352<span class=\"ls0\"> </span>15<span class=\"ls0\"> </span>1.715 Otros impuestos (Latinoam\u00e9rica) 1.<span class=\"ls7\">36<span class=\"ls0\">8 </span></span>1.<span class=\"ls0\">049 </span>1.417 1.566 Otros impuestos (Portugal) 224<span class=\"ls0\"> </span>2<span class=\"ls6\">92</span> 109<span class=\"ls0\"> </span>240<span class=\"ls0\"> </span>3.333 3.584 2.562 7.104 Para <span class=\"_ _8\"> </span>los <span class=\"_ _4\"> </span>impuestos <span class=\"_ _8\"> </span>a <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>que <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>Socied<span class=\"_ _2\"></span>ades <span class=\"_ _8\"> </span>se<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>hallan <span class=\"_ _8\"> </span>sujetas, <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>encuentran <span class=\"_ _8\"> </span>abiertos <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la inspecci\u00f3n por parte de las autoridades fiscales, los \u00faltimos cuatro ejercicios. Seg\u00fan <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>dispo<span class=\"_ _2\"></span>siciones <span class=\"_ _3\"></span>legales <span class=\"_ _3\"></span>vigentes, <span class=\"_ _1\"></span>las <span class=\"_ _3\"></span>liquidaciones <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>impuestos <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>pueden <span class=\"_ _3\"></span>considerarse definitivas <span class=\"_ _2\"></span>hasta <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>sido <span class=\"_ _2\"></span>inspeccionadas <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>autoridades <span class=\"_ _2\"></span>fiscales <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>transcurrido el <span class=\"_ _23\"> </span>plazo <span class=\"_ _20\"> </span>de <span class=\"_ _23\"> </span>p<span class=\"_ _2\"></span>rescripci\u00f3n <span class=\"_ _20\"> </span>de <span class=\"_ _23\"> </span>cuatro <span class=\"_ _20\"> </span>a\u00f1os. <span class=\"_ _23\"> </span>En<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>consecue<span class=\"_ _0\"></span>ncia, <span class=\"_ _20\"> </span>con <span class=\"_ _23\"> </span>mo<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>vo <span class=\"_ _23\"> </span>de <span class=\"_ _20\"> </span>eventuales inspecciones, podr\u00edan <span class=\"_ _0\"></span>surgir pasivos a<span class=\"_ _0\"></span>dicionales a los registrados <span class=\"_ _1\"></span>po<span class=\"_ _2\"></span>r el Grupo. No <span class=\"_ _1\"></span>obst<span class=\"_ _2\"></span>ante, el Consejo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Administraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _2\"></span>S<span class=\"_ _2\"></span>ociedad <span class=\"_ _6\"></span>Dominante <span class=\"_ _6\"></span>considera <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>dich<span class=\"_ _2\"></span>os <span class=\"_ _6\"></span>pasivos, <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>ca<span class=\"_ _0\"></span>so de <span class=\"_ _24\"> </span>producirse, <span class=\"_ _24\"> </span>no  ser\u00eda<span class=\"_ _0\"></span>n <span class=\"_ _1e\"> </span>significativos <span class=\"_ _24\"> </span>en  c<span class=\"_ _0\"></span>ompara<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _1e\"> </span>con <span class=\"_ _24\"> </span>los  fondos <span class=\"_ _24\"> </span>propios <span class=\"_ _24\"> </span>y  con <span class=\"_ _4\"> </span>los resultados anuales obtenidos. Impuesto sobre Beneficios Desde <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2020, <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>Dominante (Atrys <span class=\"_ _3\"></span>Health, <span class=\"_ _1\"></span>S.A.) <span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cabecera <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>grupo que tributa en r\u00e9gimen de consolidaci\u00f3n fiscal formado conjuntamente con sus filiales directas Ediagnostic-Cl\u00ednica <span class=\"_ _23\"> </span>Virtual <span class=\"_ _20\"> </span>de <span class=\"_ _23\"> </span>Especialidades <span class=\"_ _20\"> </span>M\u00e9dicas, <span class=\"_ _23\"> </span>S.L.U., <span class=\"_ _20\"> </span>Ins<span class=\"ff9\">tit<span class=\"_ _2\"></span>ut <span class=\"_ _20\"> </span>M\u00e8dic <span class=\"_ _23\"> </span>d\u2019Onco</span>-<span class=\"_ _4b\"> </span>Radioter\u00e0pia, <span class=\"_ _23\"> </span>S.L.U., <span class=\"_ _20\"> </span>Atrys <span class=\"_ _20\"> </span>Health <span class=\"_ _23\"> </span>Internacional, <span class=\"_ _20\"> </span>S.A.U., <span class=\"_ _23\"> </span>con <span class=\"_ _20\"> </span>las <span class=\"_ _23\"> </span>so<span class=\"_ _2\"></span>ciedades <span class=\"_ _23\"> </span>Llebalust<span class=\"_ _2\"></span> Patolog\u00eda, <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>.L.U. <span class=\"_ _1\"></span>y el <span class=\"_ _1\"></span>subgrupo <span class=\"_ _1\"></span>Aspy Global <span class=\"_ _1\"></span>Services, <span class=\"_ _0\"></span>S.A.U. <span class=\"_ _1\"></span>y soc<span class=\"_ _0\"></span>iedades de<span class=\"_ _0\"></span>pendientes <span class=\"_ _1\"></span>desde el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>y c<span class=\"_ _0\"></span>on <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>sociedades <span class=\"_ _3\"></span>S<span class=\"_ _2\"></span>IMM <span class=\"_ _1\"></span>Molecular, <span class=\"_ _1\"></span>S.L.U. <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>subgrup<span class=\"_ _2\"></span>o <span class=\"_ _1\"></span>Bienzobas <span class=\"_ _1\"></span>Salud, S.L.U. y sociedades dependientes desde el ejercicio 2023. Las <span class=\"_ _1e\"> </span>sociedades <span class=\"_ _1e\"> </span>que <span class=\"_ _1e\"> </span>forman  e<span class=\"_ _0\"></span>l <span class=\"_ _1e\"> </span>conjunto  c<span class=\"_ _0\"></span>onsolidable <span class=\"_ _1e\"> </span>calculan <span class=\"_ _24\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _1e\"> </span>deuda  tributaria<span class=\"_ _0\"></span> <span class=\"_ _1e\"> </span>que <span class=\"_ _1e\"> </span>les corresponde <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>Impuesto sobre<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Beneficios <span class=\"_ _0\"></span>teniendo <span class=\"_ _1\"></span>en c<span class=\"_ _0\"></span>uenta <span class=\"_ _1\"></span>las pa<span class=\"_ _0\"></span>rticularidades <span class=\"_ _1\"></span>derivadas del r\u00e9gimen especial de consolidaci\u00f3n fiscal al que est\u00e1n sujetas. Para <span class=\"_ _1\"></span>el resto <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>los impuestos, tasas <span class=\"_ _1\"></span>y tributos <span class=\"_ _1\"></span>a los <span class=\"_ _1\"></span>que est\u00e1 <span class=\"_ _1\"></span>sujeta, la <span class=\"_ _1\"></span>base liquidable <span class=\"_ _1\"></span>se calcula individualmente para cada sociedad. El <span class=\"_ _2\"></span>detalle <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>sociedades, <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>registrado <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>concepto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ingreso <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>gasto <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>Impuesto sobre Beneficios, es como sigue: Ingreso / (Gasto<span class=\"_ _2\"></span>) en Concepto de Impuesto sobre<span class=\"_ _2\"></span> Ingreso / (Gasto<span class=\"_ _2\"></span>) en Concepto de Impuesto sobre<span class=\"_ _2\"></span> Beneficios (202<span class=\"_ _2\"></span>5) Beneficios (202<span class=\"_ _2\"></span>4) (*) Atrys Health, S.A.<span class=\"fs4\"> </span>(1.192) 1.316 Atrys Health Internacional, S.A.U. 93<span class=\"ls0\">9 </span>610<span class=\"ls0\"> </span>Ediagnostic-Cl\u00ednica Virtual de Especialidades M\u00e9dicas 10<span class=\"ls0\"> </span>(144)<span class=\"fs6\"> </span>Institut M\u00e8dic D'Oncoradioterapia, S.L.U. (143) 10<span class=\"ls0\"> </span>Llebalust Patolog\u00eda 195<span class=\"ls0\"> </span>(289)<span class=\"fs6\"> </span>SIMM Molecular, S.L.U. 4 41<span class=\"fs6 ls0\"> </span>Bienzobas Salud, S.L.U. (antes Significant Impact Systems, S.L.U.) 982<span class=\"ls0\"> </span>527<span class=\"fs6 ls0\"> </span>Global Telemed Systems AG <span class=\"fs4\"> </span>86<span class=\"ls0\"> </span>(11) AxisMed Gestao Preventiva de Sa\u00fade S.A<span class=\"fs4\"> </span>(78) 12<span class=\"ls0\"> </span>Atrys Portugal, S.G.P.S., S.A.<span class=\"fs4\"> </span>(2<span class=\"ls6\">27<span class=\"ls0\">) </span></span>(217) 5<span class=\"ls6\">76</span> 1.855<span class=\"ls0\"> </span>(*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>reclasificaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>operaciones <span class=\"_ _2\"></span>interrumpidas <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>gastos por <span class=\"_ _6\"></span>impuesto <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>beneficios <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Aspy <span class=\"_ _2\"></span>Global <span class=\"_ _2\"></span>Se<span class=\"_ _6\"></span>rvices, <span class=\"_ _2\"></span>S.A.U. <span class=\"_ _2\"></span>y sociedades depen<span class=\"_ _0\"></span>dientes. (Ver N<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>ta 24). Conciliaci\u00f3n gasto Impuesto sobre Benefic<span class=\"_ _0\"></span>ios<span class=\"_ _2\"></span> A <span class=\"_ _7\"> </span><span class=\"ls0\">continuaci\u00f3n, <span class=\"_ _7\"> </span>se <span class=\"_ _7\"> </span>pr<span class=\"_ _2\"></span>esenta <span class=\"_ _7\"></span>la <span class=\"_ _7\"> </span>conciliaci\u00f3n <span class=\"_ _8\"> </span>entre <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>impuesto <span class=\"_ _7\"> </span>sobr<span class=\"_ _2\"></span>e <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>b<span class=\"_ _2\"></span>eneficio <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _8\"> </span>Grupo </span>resultante <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>aplicar <span class=\"_ _4\"> </span>la <span class=\"_ _24\"> </span>tasa <span class=\"_ _4\"> </span>im<span class=\"_ _2\"></span>positiva <span class=\"_ _4\"> </span>estatutaria <span class=\"_ _24\"> </span>vigente <span class=\"_ _4\"> </span>en <span class=\"_ _24\"> </span>Espa\u00f1a <span class=\"_ _4\"> </span>y <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>impuesto <span class=\"_ _24\"> </span>sobre beneficios <span class=\"_ _9\"></span>registrado <span class=\"_ _7\"></span>en <span class=\"_ _7\"> </span>la <span class=\"_ _7\"></span>cuenta <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>p\u00e9rdidas <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>ganancias <span class=\"_ _7\"></span>consolidada. <span class=\"_ _7\"> </span>El <span class=\"_ _7\"> </span>detalle <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>dicha<span class=\"_ _2\"></span> diferencia en <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>periodos <span class=\"_ _2\"></span>terminados <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2025 <span class=\"_ _6\"></span>y <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>es <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>detalla <span class=\"_ _2\"></span>a continuaci\u00f3n: 31/12/2025 31/12/2024 (*) Resultado antes de impuestos (56.201) (3<span class=\"ls0\">4.629) </span>Tasa impositiva estatutaria 25% 25% Impuesto sobre beneficios tasa impositiva estatutaria (14.050) (8.657) Diferencias en tipos impositivos en el extranjero 2.541 2.971 Efecto consolidado fiscal/ sociedades con base negativa 9.546 3.<span class=\"ls0\">278 </span>Ajustes al gasto por impuesto por diferencias temporarias 1.286 288<span class=\"ls0\"> </span>Otros conceptos 10<span class=\"ls0\">1 </span>265<span class=\"ls0\"> </span>Gasto/(Ingreso) por impuesto sobre beneficios (5<span class=\"ls7\">76</span>) (1.855) (*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>reclasificaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>operaciones <span class=\"_ _2\"></span>interrumpidas <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>gastos por <span class=\"_ _6\"></span>impuesto <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>beneficios <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Aspy <span class=\"_ _2\"></span>Global <span class=\"_ _2\"></span>Se<span class=\"_ _6\"></span>rvices, <span class=\"_ _2\"></span>S.A.U. <span class=\"_ _2\"></span>y sociedades depen<span class=\"_ _0\"></span>dientes. (Ver N<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>ta 24). Las <span class=\"_ _20\"> </span>diferencias <span class=\"_ _20\"> </span>entre <span class=\"_ _27\"> </span>el <span class=\"_ _27\"> </span>impuesto <span class=\"_ _27\"> </span>te\u00f3rico <span class=\"_ _20\"> </span>y <span class=\"_ _27\"> </span>el <span class=\"_ _20\"> </span>impuesto <span class=\"_ _27\"> </span>real <span class=\"_ _20\"> </span>contabilizado <span class=\"_ _27\"> </span>provienen principalmente de: -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Diferencias <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>tipos <span class=\"_ _1\"></span>im<span class=\"_ _2\"></span>positivos <span class=\"_ _1\"></span>en e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>extranjero; <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>distintas <span class=\"_ _1\"></span>sociedades <span class=\"_ _0\"></span>extranjeras dependientes <span class=\"_ _5\"></span>calculan <span class=\"_ _5\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>gasto <span class=\"_ _5\"></span>por <span class=\"_ _9\"></span>impuesto <span class=\"_ _5\"></span>sob<span class=\"_ _2\"></span>re <span class=\"_ _5\"></span>sociedades <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>acuerdo <span class=\"_ _9\"></span>con <span class=\"_ _5\"></span>los tipos impositivos vigentes en cada pa\u00eds.  -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Efecto <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>consolidados <span class=\"_ _20\"> </span>fiscales <span class=\"_ _23\"> </span>o <span class=\"_ _23\"> </span>sociedades <span class=\"_ _23\"> </span>nacionales <span class=\"_ _23\"> </span>con <span class=\"_ _23\"> </span>base <span class=\"_ _23\"> </span>imponible<span class=\"_ _2\"></span> negativa, <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>l<span class=\"_ _2\"></span>as <span class=\"_ _7\"> </span>cuales <span class=\"_ _7\"> </span>los <span class=\"_ _7\"> </span>Admini<span class=\"_ _2\"></span>stradores <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>dichas <span class=\"_ _7\"> </span>entidades <span class=\"_ _8\"> </span>han <span class=\"_ _7\"> </span>considerado<span class=\"_ _2\"></span> razonable <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>reconocer <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>fiscales <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>contexto <span class=\"_ _6\"></span>actual <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>marco <span class=\"_ _6\"></span>contable de los estados financieros. El <span class=\"_ _1\"></span>detalle <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>composici\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ingreso/(gasto) <span class=\"_ _3\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Impuesto <span class=\"_ _3\"></span>sobre <span class=\"_ _1\"></span>Sociedades <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ejercicios 2025 y 2024 es el siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (*) </span>Impuesto corriente (95) (263) Diferencias temporarias 1.<span class=\"ls0\">286 </span>288<span class=\"ls0\"> </span>Ajustes PPA\u2019s <span class=\"ff2\"> </span>(1.868) (1.978) Otros  101<span class=\"ls0\"> </span>98<span class=\"ls0\"> </span>(5<span class=\"ls7\">76</span>) (1.855) (*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>reclasificaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>operaciones <span class=\"_ _2\"></span>interrumpidas <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>gastos por <span class=\"_ _6\"></span>impuesto <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>beneficios <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Aspy <span class=\"_ _2\"></span>Global <span class=\"_ _2\"></span>Se<span class=\"_ _6\"></span>rvices, <span class=\"_ _2\"></span>S.A.U. <span class=\"_ _2\"></span>y sociedades depen<span class=\"_ _0\"></span>dientes. (Ver N<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>ta 24). El <span class=\"_ _2\"></span>movimiento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>impuestos <span class=\"_ _2\"></span>diferidos <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>impuestos <span class=\"_ _2\"></span>anticipados <span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enerados <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>cancelados <span class=\"_ _2\"></span>en<span class=\"_ _2\"></span> el ejercicio 2025, se detalla a continuaci\u00f3n, en miles de euros: 31/12/2024  Generados Aplicados Regulariz<span class=\"_ _4b\"> </span>aci\u00f3n/ Traspaso 31/12/2025 Activos por Impuestos <span class=\"_ _0\"></span>diferidos Deducciones fiscales por <span class=\"_ _0\"></span>gasto de ampliaci\u00f3<span class=\"_ _0\"></span>n de capital 86<span class=\"ls0\"> </span>- - - 86<span class=\"ls0\"> </span>Por inversi\u00f3n en I+D+i 3.081 - - - 3.081 Otras deducciones 670 - - (670) - Cr\u00e9ditos fiscales  2.636 - (2) (671) 1.963 Activos por diferencias tem<span class=\"_ _0\"></span>porarias 3.098 54<span class=\"ls0\"> </span>(1.532) (871) 749 9.571 54<span class=\"ls0\"> </span>(1.534) (2.212) 5.<span class=\"ls7\">879<span class=\"ls0\"> </span></span>Pasivos por Impuest<span class=\"_ _0\"></span>os diferidos Pasivos por diferencias <span class=\"_ _0\"></span>temporarias imponibles 32.493 - (2.840) (12.<span class=\"ls7\">754</span>) 16.<span class=\"ls0\">899 </span>32.493 - (2.840) (12.<span class=\"ls7\">754</span>) 1<span class=\"ls6\">6.</span>899 Las regularizaciones <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>traspasos <span class=\"_ _2\"></span>corresponden p<span class=\"_ _2\"></span>rincipalmente al <span class=\"_ _2\"></span>traspaso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>pasivos por <span class=\"_ _23\"> </span>impuestos <span class=\"_ _23\"> </span>diferidos <span class=\"_ _23\"> </span>correspondientes <span class=\"_ _23\"> </span>al <span class=\"_ _23\"> </span>subgrupo <span class=\"_ _23\"> </span>Aspy <span class=\"_ _23\"> </span>Global <span class=\"_ _23\"> </span>Services, <span class=\"_ _23\"> </span>S.A.U. <span class=\"_ _23\"> </span>y sociedades <span class=\"_ _0\"></span>dependientes que ha<span class=\"_ _0\"></span>n sido clasificados c<span class=\"_ _0\"></span>omo activos no <span class=\"_ _0\"></span>corrientes mante<span class=\"_ _0\"></span>nidos para la <span class=\"_ _6\"></span>venta <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>p<span class=\"_ _2\"></span>asivos <span class=\"_ _6\"></span>directamente <span class=\"_ _6\"></span>asociados <span class=\"_ _2\"></span>con <span class=\"_ _5\"></span>activos <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>corrientes <span class=\"_ _6\"></span>mantenidos <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>venta<span class=\"_ _2\"></span> respectivamente.  Los <span class=\"_ _5\"></span>importes <span class=\"_ _5\"></span>aplicados <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>pasivos <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>impuesto <span class=\"_ _5\"></span>diferido <span class=\"_ _5\"></span>corresponden <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>ingreso <span class=\"_ _5\"></span>fisca<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>del ejercicio <span class=\"_ _6\"></span>2025 <span class=\"_ _5\"></span><span class=\"ff9\">derivado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>amortiz<span class=\"_ _2\"></span>aci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>todos <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>PPA\u2019s <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>distintas <span class=\"_ _5\"></span>adquisiciones </span>realizadas.  El <span class=\"_ _2\"></span>movimiento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>impuestos <span class=\"_ _2\"></span>diferidos <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>impuestos <span class=\"_ _2\"></span>anticipados <span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enerados <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>cancelados <span class=\"_ _2\"></span>en<span class=\"_ _2\"></span> el ejercicio 2024, se detalla a continuaci\u00f3n, en miles de euros: 31/12/2023  Generados Aplicados Regulariz<span class=\"_ _4b\"> </span>aci\u00f3n/ Traspaso 31/12/2024 Activos por Impuestos <span class=\"_ _0\"></span>diferidos Deducciones fiscales por <span class=\"_ _0\"></span>gasto de ampliaci\u00f3<span class=\"_ _0\"></span>n de capital 86<span class=\"ls0\"> </span>- - - 86<span class=\"ls0\"> </span>Por inversi\u00f3n en I+D+i 2.941 - - 140 3.081 Otras deducciones 670 - - - 670 Cr\u00e9ditos fiscales  3.257 3 (494) (130) 2.636 Activos por diferencias tem<span class=\"_ _0\"></span>porarias 2.885 308 (331) 236 3.098 9.839 311 (825) 246 9.571 Pasivos por Impuest<span class=\"_ _0\"></span>os diferidos Pasivos por diferencias <span class=\"_ _0\"></span>temporarias imponibles 35.451 - (3.031) 73<span class=\"ls0\"> </span>32.493 35.451 - (3.031) 73<span class=\"ls0\"> </span>32.493 Los <span class=\"_ _5\"></span>importes <span class=\"_ _5\"></span>aplicados <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>pasivos <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>impuesto <span class=\"_ _5\"></span>diferido <span class=\"_ _5\"></span>corresponden <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>ingreso <span class=\"_ _5\"></span>fisca<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>del ejercicio <span class=\"_ _6\"></span>2024 <span class=\"_ _5\"></span>derivado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>amortizaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>todos <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>PPA\u2019s <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>distintas <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>dquisiciones realizadas.  Bases Imponibles Negativas Pendientes de Compensar Fiscalmente Parte <span class=\"_ _1c\"> </span>de  los <span class=\"_ _1d\"> </span>cr\u00e9ditos <span class=\"_ _1c\"> </span>por <span class=\"_ _1c\"> </span>bases <span class=\"_ _1c\"> </span>imponibles <span class=\"_ _1c\"> </span>han <span class=\"_ _1c\"> </span>sido <span class=\"_ _1c\"> </span>registrados, <span class=\"_ _1c\"> </span>ya <span class=\"_ _1d\"> </span>que <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>Consejo <span class=\"_ _1c\"> </span>de Administraci\u00f3n de la Sociedad Dominante entiende que se c<span class=\"_ _0\"></span>umplen los requisitos establecidos por <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>normativa <span class=\"_ _2\"></span>contabl<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>vigor,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>considerar <span class=\"_ _6\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _6\"></span>van <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>obtener <span class=\"_ _6\"></span>benefic<span class=\"_ _2\"></span>ios <span class=\"_ _6\"></span>fiscales <span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>e permitan su <span class=\"_ _2\"></span>compensaci\u00f3n en un<span class=\"_ _2\"></span> plazo no <span class=\"_ _2\"></span>superior <span class=\"_ _2\"></span>a 10 <span class=\"_ _2\"></span>a\u00f1os, de <span class=\"_ _2\"></span>acuerdo co<span class=\"_ _2\"></span>n lo previsto <span class=\"_ _2\"></span>en l<span class=\"_ _2\"></span>a legislaci\u00f3n mercantil vigente.  Las <span class=\"_ _6\"></span>bases <span class=\"_ _6\"></span>imponibles <span class=\"_ _6\"></span>negativas <span class=\"_ _6\"></span>cuya <span class=\"_ _6\"></span>compens<span class=\"_ _2\"></span>aci\u00f3n <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>prev\u00e9 <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _6\"></span>all\u00e1 <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>horizonte <span class=\"_ _6\"></span>temporal de 10 a\u00f1os, no se han activado. El detalle de las bases imponibles negativas activadas por a\u00f1o d<span class=\"_ _2\"></span>e generaci\u00f3n y por sociedad es el siguiente, en miles de euros: A\u00f1o de Origen Sociedad Total Base Activada 2010 Atrys Health, S.A. 709  2011 Atrys Health, S.A. 267  2012 Atrys Health, S.A. 295  2013 Atrys Health, S.A. 476  2016 Atrys Health, S.A 239  2017 Atrys Health, S.A 300  2018 Atrys Health, S.A 27 <span class=\"ls0\"> </span>2.313 2014 y anteriores Ediagnostic-Clinica Virtual de Especialidades M\u00e9dicas 63<span class=\"ls0\">  </span>2015 Ediagnostic-Clinica Virtual de Especialidades M\u00e9dicas 345  2016 Ediagnostic-Clinica Virtual de Especialidades M\u00e9dicas 742  2017 Ediagnostic-Clinica Virtual de Especialidades M\u00e9dicas 432  2018 Ediagnostic-Clinica Virtual de Especialidades M\u00e9dicas 186  1.<span class=\"ls0\">768 </span>A\u00f1o de Origen<span class=\"ff2\"> </span>Sociedad<span class=\"ff2\"> </span>Total Base Activada 2014 Atrys Portugal S.G.P.S. 319<span class=\"ls0\"> </span>2020 Atrys Portugal S.G.P.S. 22 341<span class=\"ls0\"> </span>A\u00f1o de Origen<span class=\"ff2\"> </span>Sociedad<span class=\"ff2\"> </span>Total Base Activada 2021 Axismed Gestao Preventiva de Saude, S.A. 1.<span class=\"ls7\">08<span class=\"ls0\">3 </span></span>2022 Axismed Gestao Preventiva de Saude, S.A. 806<span class=\"ls0\"> </span>1.889 A\u00f1o de Origen<span class=\"ff2\"> </span>Sociedad<span class=\"ff2\"> </span>Total Base Activada 2021 ITMS Do Brasil Telemedicina Fireli 379<span class=\"ls0\"> </span>2022 ITMS Do Brasil Telemedicina Fireli 38 417 Estados Financieros Consolid<span class=\"_ _0\"></span>ados de Atrys Health, <span class=\"_ _0\"></span>S.A. y Sociedades <span class=\"_ _0\"></span>Dependientes al 31 de diciembre de<span class=\"_ _0\"></span> 2025<span class=\"fs6\"> <span class=\"_ _21\"> </span></span><span class=\"ls6\">91</span> A\u00f1o de Origen<span class=\"ff2\"> </span>Sociedad<span class=\"ff2\"> </span>Total Base Activada 2022 Initia Research, S.L 11<span class=\"ls0\"> </span>2023 Initia Research, S.L 3 14<span class=\"ls0\"> </span>Deducciones Pendientes de Aplicar en Concepto de Gastos de Investigaci\u00f3n y Desarr<span class=\"_ _0\"></span>ollo<span class=\"_ _2\"></span> El <span class=\"_ _6\"></span>detalle <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>dichas <span class=\"_ _5\"></span>deducciones <span class=\"_ _6\"></span>pendientes <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>aplicar <span class=\"_ _6\"></span>activadas<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>a\u00f1o <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>generaci\u00f3n <span class=\"_ _6\"></span>es <span class=\"_ _5\"></span>el siguiente, en miles de euros: A\u00f1o de Origen Sociedad 31/<span class=\"ls6\">12</span>/2024 2007-2012 Atrys Health, S.A. 1.<span class=\"ls0\">568 </span>2014 Atrys Health, S.A. 242<span class=\"ls0\"> </span>2015 Atrys Health, S.A. 397<span class=\"ls0\"> </span>2016 Atrys Health, S.A. 311<span class=\"ls0\"> </span>2016 Ediagnostic-Cl\u00ednica Virtual de Especialidades M\u00e9dicas, S.L. 114<span class=\"ls0\"> </span>2017 Atrys Health, S.A. 411<span class=\"ls0\"> </span>2017 Ediagnostic-Cl\u00ednica Virtual de Especialidades M\u00e9dicas, S.L. 38<span class=\"ls0\"> </span>3.081",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-562": {
   "value": "Los <span class=\"_ _5\"></span>importes <span class=\"_ _5\"></span>aplicados <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>pasivos <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>impuesto <span class=\"_ _5\"></span>diferido <span class=\"_ _5\"></span>corresponden <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>ingreso <span class=\"_ _5\"></span>fisca<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>del ejercicio <span class=\"_ _6\"></span>2024 <span class=\"_ _5\"></span>derivado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>amortizaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>todos <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>PPA\u2019s <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>distintas <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>dquisiciones realizadas.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-531": {
   "value": "<div class=\"c w2 h0 gs3e3\"><div class=\"t m0 x7 h3 yac7 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 yac8 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h15 yac9 ff8 fs2 fc0 sc0 ls0 ws0\">NOTA 16. GASTOS </div><div class=\"t m0 x7 h3 yaca ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 yacb ff8 fs2 fc0 sc0 ls0 ws0\">16.a<span class=\"lsa\">) </span>Aprovisionamientos<span class=\"ff2\"> </span></div><div class=\"t m0 x7 h3 y8ec ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 yacc ff2 fs2 fc0 sc0 ls0 ws0\">La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este <span class=\"_ _1e\"> </span>ep\u00edgrafe <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>p\u00e9rdid<span class=\"_ _2\"></span>as <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>ganancias <span class=\"_ _24\"> </span>consolidada  es <span class=\"_ _4\"> </span>l<span class=\"_ _2\"></span>a </div><div class=\"t m0 x7 h3 yacd ff2 fs2 fc0 sc0 ls0 ws0\">siguiente, en miles de euros: </div><div class=\"t m0 x7 h3 yace ff2 fs2 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c wa1 h96 gs3e4\"><div class=\"t m0 x57 h1d y1ab ff8 fs4 fc0 sc0 ls6 ws0\">202<span class=\"ls0\">5 </span></div></div><div class=\"c wa1 h96 gs3e5\"><div class=\"t m0 x10 h1d y1ab ff8 fs4 fc0 sc0 ls6 ws0\">202<span class=\"ls0\">4 (*)<span class=\"_ _4b\"> </span></span><span class=\"ls0\"> </span></div></div>Consumo Mercader\u00eda<span class=\"_ _2\"></span>s Netas: 43<span class=\"ls1d\">.7<span class=\"_ _2\"></span></span>73<span class=\"fs4\"> </span>32.708<span class=\"fs4\"> </span>Trabajos realiza<span class=\"_ _2\"></span>dos por otras empresas<span class=\"_ _2\"></span> 39.<span class=\"ls0\">1<span class=\"ls7\">95</span><span class=\"fs4\"> </span></span>36.680<span class=\"fs4\"> </span>Total Aprovisionam<span class=\"_ _2\"></span>ientos 82.<span class=\"ls0\">968 </span>69.<span class=\"ls0\">3<span class=\"ls7\">88</span><span class=\"fs4\"> </span></span>(*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _9\"> </span>de  l<span class=\"_ _0\"></span>a <span class=\"_ _7\"> </span>reclasificaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _9\"> </span>c<span class=\"_ _2\"></span>omo <span class=\"_ _9\"> </span>operaciones <span class=\"_ _9\"> </span>interrumpidas <span class=\"_ _9\"> </span>de  l<span class=\"_ _0\"></span>os <span class=\"_ _9\"> </span>aprovisionamientos<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Aspy <span class=\"_ _7\"> </span>Global<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>Services, <span class=\"_ _9\"> </span>S.A.U. <span class=\"_ _7\"> </span>y  sociedades dependientes. (V<span class=\"_ _0\"></span>er Nota 24).<span class=\"_ _4b\"> </span>16.b<span class=\"lsa\">) </span>Gastos de personal La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este  ep\u00edgra<span class=\"_ _0\"></span>fe <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>la  cue<span class=\"_ _0\"></span>nta <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>p\u00e9rdidas <span class=\"_ _24\"> </span>y  ga<span class=\"_ _0\"></span>nancias <span class=\"_ _24\"> </span>consolidada  es <span class=\"_ _4\"> </span>l<span class=\"_ _2\"></span>a siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (*) </span>Sueldos, salarios y<span class=\"_ _2\"></span> asimilados 25.609 25.593 Provisi\u00f3n vac<span class=\"_ _2\"></span>aciones - 34<span class=\"ls0\"> </span>Retribuciones instru<span class=\"_ _2\"></span>mentos de patrimo<span class=\"_ _2\"></span>nio 60<span class=\"ls0\"> </span>60<span class=\"ls0\"> </span>Indemnizac<span class=\"_ _2\"></span>iones 1.582<span class=\"ls0\"> </span>609<span class=\"ls0\"> </span>Seguridad <span class=\"_ _2\"></span>Social a cargo de la empresa<span class=\"_ _2\"></span> 5.071 5.063 Otros gastos sociales<span class=\"_ _2\"></span> 222<span class=\"ls0\"> </span>159<span class=\"ls0\"> </span>Gastos de personal<span class=\"_ _2\"></span> 32.<span class=\"ls0\">544 </span>31.518 (*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>reclasificaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _7\"> </span>como <span class=\"_ _9\"> </span>operaciones <span class=\"_ _7\"> </span>interrumpidas <span class=\"_ _9\"> </span>de <span class=\"_ _7\"> </span>los  gastos<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>personal <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Aspy <span class=\"_ _7\"> </span>Global <span class=\"_ _9\"> </span>Services, <span class=\"_ _7\"> </span>S.A.U. <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>sociedades dependientes. (V<span class=\"_ _0\"></span>er Nota 24).<span class=\"_ _4b\"> </span>16.c) Otros gastos de explotaci\u00f3n La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este <span class=\"_ _1e\"> </span>ep\u00edgrafe <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>p\u00e9rdidas <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>ganancias <span class=\"_ _1e\"> </span>consolidada <span class=\"_ _1e\"> </span>es <span class=\"_ _24\"> </span>la siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (*) </span>Servicios de p<span class=\"_ _2\"></span>rofesionales independien<span class=\"_ _2\"></span>tes 3.20<span class=\"ls0\">4 </span>3.593 Reparaciones y<span class=\"_ _2\"></span> conservaci\u00f3n 3.8<span class=\"ls6\">80</span> 3.625 Arrendamien<span class=\"_ _2\"></span>tos y c\u00e1nones 21<span class=\"ls0\">8 </span>234<span class=\"ls0\"> </span>Suministros 9<span class=\"ls6\">32</span> 1.126<span class=\"ls0\"> </span>Primas de segur<span class=\"_ _2\"></span>os 536<span class=\"ls0\"> </span>548<span class=\"ls0\"> </span>Publicidad y<span class=\"_ _2\"></span> propaganda 51<span class=\"ls0\">1 </span>4<span class=\"ls6\">48</span> Transportes 267<span class=\"ls0\"> </span>2<span class=\"ls6\">32</span> Tributos 1.767<span class=\"ls0\"> </span>1.259<span class=\"ls0\"> </span>P\u00e9rdidas, deter<span class=\"_ _2\"></span>ioro y variaci\u00f3n de prov<span class=\"_ _2\"></span>isiones por operaciones comer<span class=\"_ _2\"></span>ciales<span class=\"_ _2\"></span> 3.284 2<span class=\"ls6\">30</span> Otros 4.2<span class=\"ls6\">80</span> 4.<span class=\"ls0\">3</span>34<span class=\"ls0\"> </span>Otros gasto<span class=\"_ _2\"></span>s de explotaci\u00f3n<span class=\"_ _2\"></span> 18.<span class=\"ls0\">879 </span>15.629 (*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto de la reclasificaci\u00f3n como operacio<span class=\"_ _0\"></span>nes interrumpidas de los otros gastos de explotaci\u00f3n de <span class=\"_ _2\"></span>Aspy Global Services,<span class=\"_ _0\"></span> S.A.U. y sociedades dependientes. (V<span class=\"_ _0\"></span>er Nota 24).<span class=\"_ _4b\"> </span>16.d<span class=\"lsa\">) </span>Resultados Financieros La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este <span class=\"_ _1e\"> </span>ep\u00edgrafe <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>p\u00e9rdidas <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>ganancias <span class=\"_ _1e\"> </span>consolidada <span class=\"_ _1e\"> </span>es <span class=\"_ _24\"> </span>la siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (**)<span class=\"_ _4b\"> </span></span><div class=\"c wa0 h96 gs3e7\"><div class=\"t m0 x8 h19 y1ab ff2 fs4 fc0 sc0 ls0 ws0\">Gastos financiero<span class=\"_ _2\"></span>s con partes vincu<span class=\"_ _2\"></span>ladas (Nota 18.2)<span class=\"_ _2\"></span> </div></div><div class=\"c wa1 h96 gs3e8\"><div class=\"t m0 x11 h19 y1ab ff2 fs4 fc0 sc0 ls0 ws0\">2.640 </div></div><div class=\"c wa1 h96 gs3e9\"><div class=\"t m0 x11 h19 y1ab ff2 fs4 fc0 sc0 ls0 ws0\">1.774 </div></div><div class=\"c wa0 h31 gs3ea\"><div class=\"t m0 x8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">Gastos financiero<span class=\"_ _2\"></span>s con terceros  </div></div><div class=\"c wa1 h31 gs3eb\"><div class=\"t m0 x5e h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">11.924 </div></div><div class=\"c wa1 h31 gs3ec\"><div class=\"t m0 x5e h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">16.868 </div></div><div class=\"c wa0 h31 gs3ed\"><div class=\"t m0 x8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">Gastos financiero<span class=\"_ _2\"></span>s de obligaciones y<span class=\"_ _2\"></span> bonos (*) </div></div><div class=\"c wa1 h31 gs3ee\"><div class=\"t m0 x11 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">2.946 </div></div><div class=\"c wa1 h31 gs3ef\"><div class=\"t m0 x11 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">2.488 </div></div><div class=\"c wa0 h31 gs3f0\"><div class=\"t m0 x8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">Gastos financiero<span class=\"_ _2\"></span>s por arrendamientos<span class=\"_ _2\"></span> </div></div><div class=\"c wa1 h31 gs3f1\"><div class=\"t m0 x11 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">1.513 </div></div><div class=\"c wa1 h31 gs3f2\"><div class=\"t m0 x11 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">1.444 </div></div><div class=\"c wa0 h31 gs3f3\"><div class=\"t m0 x8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">Actualizaci\u00f3n d<span class=\"_ _2\"></span>e provisiones  </div></div><div class=\"c wa1 h31 gs3f4\"><div class=\"t m0 x58 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa1 h31 gs3f5\"><div class=\"t m0 x5b h19 y1b3 ff2 fs4 fc0 sc0 ls6 ws0\">14<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h3b gs3f6\"><div class=\"t m0 x8 h19 y1ab ff8 fs4 fc0 sc0 ls0 ws0\">Total gasto<span class=\"_ _2\"></span>s financieros<span class=\"ff2\"> </span></div></div><div class=\"c wa1 h3b gs3f7\"><div class=\"t m0 x5e h1d y1ab ff8 fs4 fc0 sc0 ls0 ws0\">19.023 </div></div><div class=\"c wa1 h3b gs3f8\"><div class=\"t m0 x5e h1d y1ab ff8 fs4 fc0 sc0 ls0 ws0\">22.588 </div></div><div class=\"c wa0 h31 gs3f9\"><div class=\"t m0 x8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">Otros ingresos<span class=\"_ _2\"></span> </div></div><div class=\"c wa1 h31 gs3fa\"><div class=\"t m0 x57 h19 y1b3 ff2 fs4 fc0 sc0 ls6 ws0\">598<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h31 gs3fb\"><div class=\"t m0 x57 h19 y1b3 ff2 fs4 fc0 sc0 ls6 ws0\">469<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h31 gs3fc\"><div class=\"t m0 x8 h19 y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">Total ingresos financiero<span class=\"_ _2\"></span>s<span class=\"ff2\"> </span></div></div><div class=\"c wa1 h31 gs3fd\"><div class=\"t m0 x57 h1d y1b3 ff8 fs4 fc0 sc0 ls6 ws0\">598<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h31 gs3fe\"><div class=\"t m0 x57 h1d y1b3 ff8 fs4 fc0 sc0 ls6 ws0\">469<span class=\"ls0\"> </span></div></div><div class=\"c w2 h0 gs3ff\"><div class=\"t m0 x7 h37 yaf4 ff2 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h37 yaf5 ff2 fs8 fc0 sc0 ls0 ws0\">(*) Incluyen 1.515 miles de euros en el<span class=\"_ _2\"></span> ejercicio 2025 <span class=\"_ _2\"></span>(1.458 miles de euros en el ejercicio 2024) en <span class=\"_ _2\"></span>relaci\u00f3n a obligaciones<span class=\"_ _0\"></span> convertibles con </div><div class=\"t m0 x7 h37 yaf6 ff2 fs8 fc0 sc0 ls0 ws0\">partes vincula<span class=\"_ _0\"></span>das (ver nota <span class=\"_ _0\"></span>18.2). </div><div class=\"t m0 x7 h37 yaf7 ff2 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h37 yaf8 ff2 fs8 fc0 sc0 ls0 ws0\">(**) La <span class=\"_ _6\"></span>columna correspondiente al <span class=\"_ _2\"></span>ejercicio 2024 <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con lo<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>Estados Financieros Consolidados al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2024 <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el </div><div class=\"t m0 x7 h37 yaf9 ff2 fs8 fc0 sc0 ls0 ws0\">efecto <span class=\"_ _7\"> </span>de  la <span class=\"_ _7\"> </span>reclasificaci\u00f3n <span class=\"_ _7\"> </span>como <span class=\"_ _7\"> </span>operaciones  i<span class=\"_ _0\"></span>nterrump<span class=\"_ _0\"></span>idas  d<span class=\"_ _0\"></span>e  los <span class=\"_ _9\"> </span>gastos  financier<span class=\"_ _0\"></span>os <span class=\"_ _7\"> </span>de  Aspy <span class=\"_ _7\"> </span>Global  S<span class=\"_ _0\"></span>ervices, <span class=\"_ _7\"> </span>S.A.U. <span class=\"_ _7\"> </span>y<span class=\"_ _6\"></span>  soci<span class=\"_ _0\"></span>edades </div><div class=\"t m0 x7 h37 yafa ff2 fs8 fc0 sc0 ls0 ws0\">dependientes. (V<span class=\"_ _0\"></span>er Nota 24). </div><div class=\"t m0 x7 h37 yafb ff2 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h37 yafc ff2 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y8ff ff2 fs2 fc0 sc0 ls0 ws0\">Los gastos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>con terc<span class=\"_ _0\"></span>eros c<span class=\"_ _0\"></span>orresponden principalmente <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>intereses <span class=\"_ _0\"></span>devengados <span class=\"_ _0\"></span>en </div><div class=\"t m0 x7 h3 y900 ff9 fs2 fc0 sc0 ls0 ws0\">relaci\u00f3n <span class=\"_ _7\"></span>al <span class=\"_ _7\"> </span>contrato <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>financiaci\u00f3n <span class=\"_ _8\"> </span>a <span class=\"_ _7\"> </span>largo <span class=\"_ _8\"> </span>plazo <span class=\"_ _7\"> </span>\u201cTerm <span class=\"_ _8\"> </span>Loan <span class=\"_ _7\"> </span>B <span class=\"_ _8\"> </span>(TLB)\u201d <span class=\"_ _7\"> </span>que, <span class=\"_ _8\"> </span>tal <span class=\"_ _7\"> </span>como <span class=\"_ _8\"> </span>se </div><div class=\"t m0 x7 h3 y901 ff2 fs2 fc0 sc0 ls0 ws0\">comenta <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Nota <span class=\"_ _6\"></span>9, <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>2023 <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>suscr<span class=\"_ _0\"></span>ibi\u00f3 <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>novaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>mismo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>supu<span class=\"_ _2\"></span>so <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>aumento </div><div class=\"t m0 x7 h3 y902 ff2 fs2 fc0 sc0 ls0 ws0\">del tipo de inter\u00e9s flotante en funci\u00f3n de las defini<span class=\"_ _2\"></span>ciones del contrato, del nivel de ratio Deuda </div><div class=\"t m0 x7 h3 y903 ff2 fs2 fc0 sc0 ls0 ws0\">Financiera Neta. </div><div class=\"t m0 x7 h3 y904 ff2 fs2 fc0 sc0 ls0 ws0\">El <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>libros <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>deuda <span class=\"_ _4\"> </span>bancaria <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>ajust\u00f3 <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _24\"> </span>valor <span class=\"_ _4\"> </span>neto <span class=\"_ _4\"> </span>presente <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>flujos </div><div class=\"t m0 x7 h3 y905 ff2 fs2 fc0 sc0 ls0 ws0\">modificados descontados al <span class=\"_ _2\"></span>tipo de inte<span class=\"_ _2\"></span>r\u00e9s efectivo original <span class=\"_ _2\"></span>al tratarse <span class=\"_ _2\"></span>de una modificaci\u00f3n <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y906 ff2 fs2 fc0 sc0 ls0 ws0\">sustancial <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>no <span class=\"_ _9\"></span>superar <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>umbral <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>10% <span class=\"_ _9\"></span>requerido <span class=\"_ _5\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>N<span class=\"_ _2\"></span>IIF <span class=\"_ _5\"></span>9. <span class=\"_ _9\"></span>E<span class=\"_ _2\"></span>l <span class=\"_ _9\"></span>resultado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>dich<span class=\"_ _2\"></span>o </div><div class=\"t m0 x7 h3 y907 ff2 fs2 fc0 sc0 ls0 ws0\">ajuste supuso <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>aumento <span class=\"_ _2\"></span>del pasivo <span class=\"_ _2\"></span>actual, as\u00ed <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>financieros en 8.090 <span class=\"_ _2\"></span>miles </div><div class=\"t m0 x7 h3 y908 ff2 fs2 fc0 sc0 ls0 ws0\">de euros en la cuenta de resultados del ejercicio 2023.  </div><div class=\"t m0 x7 h3 y909 ff2 fs2 fc0 sc0 ls0 ws0\">Tal como se comenta en la nota 9, al 31 de dicie<span class=\"_ _0\"></span>mbre de 2025 se ha clasificado la totalidad del </div><div class=\"t m0 x7 h3 y90a ff2 fs2 fc0 sc0 ls0 ws0\">TLB <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>corto <span class=\"_ _7\"> </span>plazo <span class=\"_ _8\"> </span>por <span class=\"_ _7\"> </span>su <span class=\"_ _8\"> </span>valor <span class=\"_ _7\"> </span>nomi<span class=\"_ _2\"></span>nal. <span class=\"_ _7\"> </span>Esto <span class=\"_ _7\"> </span>ha <span class=\"_ _7\"> </span>comportado <span class=\"_ _8\"> </span>una <span class=\"_ _8\"> </span>reducci\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>gastos </div><div class=\"t m0 x7 h3 y90b ff2 fs2 fc0 sc0 ls0 ws0\">financieros en <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2.102 <span class=\"_ _6\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>derivado <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>impacto <span class=\"_ _2\"></span>del </div><div class=\"t m0 x7 h3 y90c ff2 fs2 fc0 sc0 ls0 ws0\">registro <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>TLB<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>cort<span class=\"_ _2\"></span>o <span class=\"_ _8\"> </span>plazo <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>explica <span class=\"_ _8\"> </span>parte <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _8\"> </span>variaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>gastos <span class=\"_ _8\"> </span>financieros </div><div class=\"t m0 x7 h3 y90d ff2 fs2 fc0 sc0 ls0 ws0\">respecto al ejercicio anterior. </div><div class=\"t m0 x71 h3 y90e ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y90f ff2 fs2 fc0 sc0 ls0 ws0\">A continuaci\u00f3n, se detalla la composici\u00f3n de los gastos financier<span class=\"_ _0\"></span>os netos, en miles de euros:<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h3 y910 ff2 fs2 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c wa1 h31 gs400\"><div class=\"t m0 x57 h1d y1b3 ff8 fs4 fc0 sc0 ls6 ws0\">202<span class=\"ls0\">5 </span></div></div><div class=\"c wa1 h31 gs401\"><div class=\"t m0 x57 h1d y1b3 ff8 fs4 fc0 sc0 ls6 ws0\">202<span class=\"ls0\">4 </span></div></div><div class=\"c wa0 h31 gs402\"><div class=\"t m0 x8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">Gastos financiero<span class=\"_ _2\"></span>s   </div></div><div class=\"c wa1 h31 gs403\"><div class=\"t m0 xf h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">19.023 </div></div><div class=\"c wa1 h31 gs404\"><div class=\"t m0 x5e h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">23.496 </div></div><div class=\"c wa0 h31 gs405\"><div class=\"t m0 x8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">Recepci\u00f3n de <span class=\"_ _2\"></span>intereses.  </div></div><div class=\"c wa1 h31 gs406\"><div class=\"t m0 x59 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa1 h31 gs407\"><div class=\"t m0 x58 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa0 h31 gs408\"><div class=\"t m0 x8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">Subvencio<span class=\"_ _2\"></span>nes de tipo de inter\u00e9s (Nota 14<span class=\"_ _2\"></span>) </div></div><div class=\"c wa1 h31 gs409\"><div class=\"t m0 x12 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">(<span class=\"ls6\">417</span>) </div></div><div class=\"c wa1 h31 gs40a\"><div class=\"t m0 x11 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">(363) </div></div><div class=\"c wa0 h31 gs40b\"><div class=\"t m0 x8 h19 y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">GASTOS FINANCI<span class=\"_ _2\"></span>EROS NETOS<span class=\"_ _2\"></span><span class=\"ff2\"> </span></div></div><div class=\"c wa1 h31 gs40c\"><div class=\"t m0 xf h1d y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">18.606 </div></div><div class=\"c wa1 h31 gs40d\"><div class=\"t m0 x5e h1d y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">23.133<span class=\"_ _4b\"> </span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-579": {
   "value": "NOTA 16. GASTOS 16.a<span class=\"lsa\">) </span>Aprovisionamientos<span class=\"ff2\"> </span>La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este <span class=\"_ _1e\"> </span>ep\u00edgrafe <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>p\u00e9rdid<span class=\"_ _2\"></span>as <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>ganancias <span class=\"_ _24\"> </span>consolidada  es <span class=\"_ _4\"> </span>l<span class=\"_ _2\"></span>a siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (*)<span class=\"_ _4b\"> </span></span>Consumo Mercader\u00eda<span class=\"_ _2\"></span>s Netas: 43<span class=\"ls1d\">.7<span class=\"_ _2\"></span></span>73<span class=\"fs4\"> </span>32.708<span class=\"fs4\"> </span>Trabajos realiza<span class=\"_ _2\"></span>dos por otras empresas<span class=\"_ _2\"></span> 39.<span class=\"ls0\">1<span class=\"ls7\">95</span><span class=\"fs4\"> </span></span>36.680<span class=\"fs4\"> </span>Total Aprovisionam<span class=\"_ _2\"></span>ientos 82.<span class=\"ls0\">968 </span>69.<span class=\"ls0\">3<span class=\"ls7\">88</span><span class=\"fs4\"> </span></span>(*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _9\"> </span>de  l<span class=\"_ _0\"></span>a <span class=\"_ _7\"> </span>reclasificaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _9\"> </span>c<span class=\"_ _2\"></span>omo <span class=\"_ _9\"> </span>operaciones <span class=\"_ _9\"> </span>interrumpidas <span class=\"_ _9\"> </span>de  l<span class=\"_ _0\"></span>os <span class=\"_ _9\"> </span>aprovisionamientos<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Aspy <span class=\"_ _7\"> </span>Global<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>Services, <span class=\"_ _9\"> </span>S.A.U. <span class=\"_ _7\"> </span>y  sociedades dependientes. (V<span class=\"_ _0\"></span>er Nota 24).<span class=\"_ _4b\"> </span>16.b<span class=\"lsa\">) </span>Gastos de personal La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este  ep\u00edgra<span class=\"_ _0\"></span>fe <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>la  cue<span class=\"_ _0\"></span>nta <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>p\u00e9rdidas <span class=\"_ _24\"> </span>y  ga<span class=\"_ _0\"></span>nancias <span class=\"_ _24\"> </span>consolidada  es <span class=\"_ _4\"> </span>l<span class=\"_ _2\"></span>a siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (*) </span>Sueldos, salarios y<span class=\"_ _2\"></span> asimilados 25.609 25.593 Provisi\u00f3n vac<span class=\"_ _2\"></span>aciones - 34<span class=\"ls0\"> </span>Retribuciones instru<span class=\"_ _2\"></span>mentos de patrimo<span class=\"_ _2\"></span>nio 60<span class=\"ls0\"> </span>60<span class=\"ls0\"> </span>Indemnizac<span class=\"_ _2\"></span>iones 1.582<span class=\"ls0\"> </span>609<span class=\"ls0\"> </span>Seguridad <span class=\"_ _2\"></span>Social a cargo de la empresa<span class=\"_ _2\"></span> 5.071 5.063 Otros gastos sociales<span class=\"_ _2\"></span> 222<span class=\"ls0\"> </span>159<span class=\"ls0\"> </span>Gastos de personal<span class=\"_ _2\"></span> 32.<span class=\"ls0\">544 </span>31.518 (*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>reclasificaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _7\"> </span>como <span class=\"_ _9\"> </span>operaciones <span class=\"_ _7\"> </span>interrumpidas <span class=\"_ _9\"> </span>de <span class=\"_ _7\"> </span>los  gastos<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>personal <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Aspy <span class=\"_ _7\"> </span>Global <span class=\"_ _9\"> </span>Services, <span class=\"_ _7\"> </span>S.A.U. <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>sociedades dependientes. (V<span class=\"_ _0\"></span>er Nota 24).<span class=\"_ _4b\"> </span>16.c) Otros gastos de explotaci\u00f3n La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este <span class=\"_ _1e\"> </span>ep\u00edgrafe <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>p\u00e9rdidas <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>ganancias <span class=\"_ _1e\"> </span>consolidada <span class=\"_ _1e\"> </span>es <span class=\"_ _24\"> </span>la siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (*) </span>Servicios de p<span class=\"_ _2\"></span>rofesionales independien<span class=\"_ _2\"></span>tes 3.20<span class=\"ls0\">4 </span>3.593 Reparaciones y<span class=\"_ _2\"></span> conservaci\u00f3n 3.8<span class=\"ls6\">80</span> 3.625 Arrendamien<span class=\"_ _2\"></span>tos y c\u00e1nones 21<span class=\"ls0\">8 </span>234<span class=\"ls0\"> </span>Suministros 9<span class=\"ls6\">32</span> 1.126<span class=\"ls0\"> </span>Primas de segur<span class=\"_ _2\"></span>os 536<span class=\"ls0\"> </span>548<span class=\"ls0\"> </span>Publicidad y<span class=\"_ _2\"></span> propaganda 51<span class=\"ls0\">1 </span>4<span class=\"ls6\">48</span> Transportes 267<span class=\"ls0\"> </span>2<span class=\"ls6\">32</span> Tributos 1.767<span class=\"ls0\"> </span>1.259<span class=\"ls0\"> </span>P\u00e9rdidas, deter<span class=\"_ _2\"></span>ioro y variaci\u00f3n de prov<span class=\"_ _2\"></span>isiones por operaciones comer<span class=\"_ _2\"></span>ciales<span class=\"_ _2\"></span> 3.284 2<span class=\"ls6\">30</span> Otros 4.2<span class=\"ls6\">80</span> 4.<span class=\"ls0\">3</span>34<span class=\"ls0\"> </span>Otros gasto<span class=\"_ _2\"></span>s de explotaci\u00f3n<span class=\"_ _2\"></span> 18.<span class=\"ls0\">879 </span>15.629 (*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto de la reclasificaci\u00f3n como operacio<span class=\"_ _0\"></span>nes interrumpidas de los otros gastos de explotaci\u00f3n de <span class=\"_ _2\"></span>Aspy Global Services,<span class=\"_ _0\"></span> S.A.U. y sociedades dependientes. (V<span class=\"_ _0\"></span>er Nota 24).<span class=\"_ _4b\"> </span>16.d<span class=\"lsa\">) </span>Resultados Financieros La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este <span class=\"_ _1e\"> </span>ep\u00edgrafe <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>p\u00e9rdidas <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>ganancias <span class=\"_ _1e\"> </span>consolidada <span class=\"_ _1e\"> </span>es <span class=\"_ _24\"> </span>la siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (**)<span class=\"_ _4b\"> </span></span>Gastos financiero<span class=\"_ _2\"></span>s con partes vincu<span class=\"_ _2\"></span>ladas (Nota 18.2)<span class=\"_ _2\"></span> 2.640 1.774 Gastos financiero<span class=\"_ _2\"></span>s con terceros  11.924 16.868 Gastos financiero<span class=\"_ _2\"></span>s de obligaciones y<span class=\"_ _2\"></span> bonos (*) 2.946 2.488 Gastos financiero<span class=\"_ _2\"></span>s por arrendamientos<span class=\"_ _2\"></span> 1.513 1.444 Actualizaci\u00f3n d<span class=\"_ _2\"></span>e provisiones  - 14<span class=\"ls0\"> </span>Total gasto<span class=\"_ _2\"></span>s financieros<span class=\"ff2\"> </span>19.023 22.588 Otros ingresos<span class=\"_ _2\"></span> 598<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>Total ingresos financiero<span class=\"_ _2\"></span>s<span class=\"ff2\"> </span>598<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>(*) Incluyen 1.515 miles de euros en el<span class=\"_ _2\"></span> ejercicio 2025 <span class=\"_ _2\"></span>(1.458 miles de euros en el ejercicio 2024) en <span class=\"_ _2\"></span>relaci\u00f3n a obligaciones<span class=\"_ _0\"></span> convertibles con partes vincula<span class=\"_ _0\"></span>das (ver nota <span class=\"_ _0\"></span>18.2). (**) La <span class=\"_ _6\"></span>columna correspondiente al <span class=\"_ _2\"></span>ejercicio 2024 <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con lo<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>Estados Financieros Consolidados al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2024 <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _7\"> </span>de  la <span class=\"_ _7\"> </span>reclasificaci\u00f3n <span class=\"_ _7\"> </span>como <span class=\"_ _7\"> </span>operaciones  i<span class=\"_ _0\"></span>nterrump<span class=\"_ _0\"></span>idas  d<span class=\"_ _0\"></span>e  los <span class=\"_ _9\"> </span>gastos  financier<span class=\"_ _0\"></span>os <span class=\"_ _7\"> </span>de  Aspy <span class=\"_ _7\"> </span>Global  S<span class=\"_ _0\"></span>ervices, <span class=\"_ _7\"> </span>S.A.U. <span class=\"_ _7\"> </span>y<span class=\"_ _6\"></span>  soci<span class=\"_ _0\"></span>edades dependientes. (V<span class=\"_ _0\"></span>er Nota 24). Los gastos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>con terc<span class=\"_ _0\"></span>eros c<span class=\"_ _0\"></span>orresponden principalmente <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>intereses <span class=\"_ _0\"></span>devengados <span class=\"_ _0\"></span>en relaci\u00f3n <span class=\"_ _7\"></span>al <span class=\"_ _7\"> </span>contrato <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>financiaci\u00f3n <span class=\"_ _8\"> </span>a <span class=\"_ _7\"> </span>largo <span class=\"_ _8\"> </span>plazo <span class=\"_ _7\"> </span>\u201cTerm <span class=\"_ _8\"> </span>Loan <span class=\"_ _7\"> </span>B <span class=\"_ _8\"> </span>(TLB)\u201d <span class=\"_ _7\"> </span>que, <span class=\"_ _8\"> </span>tal <span class=\"_ _7\"> </span>como <span class=\"_ _8\"> </span>se comenta <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Nota <span class=\"_ _6\"></span>9, <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>2023 <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>suscr<span class=\"_ _0\"></span>ibi\u00f3 <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>novaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>mismo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>supu<span class=\"_ _2\"></span>so <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>aumento del tipo de inter\u00e9s flotante en funci\u00f3n de las defini<span class=\"_ _2\"></span>ciones del contrato, del nivel de ratio Deuda Financiera Neta. El <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>libros <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>deuda <span class=\"_ _4\"> </span>bancaria <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>ajust\u00f3 <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _24\"> </span>valor <span class=\"_ _4\"> </span>neto <span class=\"_ _4\"> </span>presente <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>flujos modificados descontados al <span class=\"_ _2\"></span>tipo de inte<span class=\"_ _2\"></span>r\u00e9s efectivo original <span class=\"_ _2\"></span>al tratarse <span class=\"_ _2\"></span>de una modificaci\u00f3n <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span> sustancial <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>no <span class=\"_ _9\"></span>superar <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>umbral <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>10% <span class=\"_ _9\"></span>requerido <span class=\"_ _5\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>N<span class=\"_ _2\"></span>IIF <span class=\"_ _5\"></span>9. <span class=\"_ _9\"></span>E<span class=\"_ _2\"></span>l <span class=\"_ _9\"></span>resultado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>dich<span class=\"_ _2\"></span>o ajuste supuso <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>aumento <span class=\"_ _2\"></span>del pasivo <span class=\"_ _2\"></span>actual, as\u00ed <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>financieros en 8.090 <span class=\"_ _2\"></span>miles de euros en la cuenta de resultados del ejercicio 2023.  Tal como se comenta en la nota 9, al 31 de dicie<span class=\"_ _0\"></span>mbre de 2025 se ha clasificado la totalidad del TLB <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>corto <span class=\"_ _7\"> </span>plazo <span class=\"_ _8\"> </span>por <span class=\"_ _7\"> </span>su <span class=\"_ _8\"> </span>valor <span class=\"_ _7\"> </span>nomi<span class=\"_ _2\"></span>nal. <span class=\"_ _7\"> </span>Esto <span class=\"_ _7\"> </span>ha <span class=\"_ _7\"> </span>comportado <span class=\"_ _8\"> </span>una <span class=\"_ _8\"> </span>reducci\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>gastos financieros en <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2.102 <span class=\"_ _6\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>derivado <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>impacto <span class=\"_ _2\"></span>del registro <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>TLB<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>cort<span class=\"_ _2\"></span>o <span class=\"_ _8\"> </span>plazo <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>explica <span class=\"_ _8\"> </span>parte <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _8\"> </span>variaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>gastos <span class=\"_ _8\"> </span>financieros respecto al ejercicio anterior. A continuaci\u00f3n, se detalla la composici\u00f3n de los gastos financier<span class=\"_ _0\"></span>os netos, en miles de euros:<span class=\"_ _2\"></span> 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Gastos financiero<span class=\"_ _2\"></span>s   19.023 23.496 Recepci\u00f3n de <span class=\"_ _2\"></span>intereses.  - - Subvencio<span class=\"_ _2\"></span>nes de tipo de inter\u00e9s (Nota 14<span class=\"_ _2\"></span>) (<span class=\"ls6\">417</span>) (363) GASTOS FINANCI<span class=\"_ _2\"></span>EROS NETOS<span class=\"_ _2\"></span><span class=\"ff2\"> </span>18.606 23.133<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-563": {
   "value": "NOTA 16. GASTOS 16.a<span class=\"lsa\">) </span>Aprovisionamientos<span class=\"ff2\"> </span>La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este <span class=\"_ _1e\"> </span>ep\u00edgrafe <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>p\u00e9rdid<span class=\"_ _2\"></span>as <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>ganancias <span class=\"_ _24\"> </span>consolidada  es <span class=\"_ _4\"> </span>l<span class=\"_ _2\"></span>a siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (*)<span class=\"_ _4b\"> </span></span>Consumo Mercader\u00eda<span class=\"_ _2\"></span>s Netas: 43<span class=\"ls1d\">.7<span class=\"_ _2\"></span></span>73<span class=\"fs4\"> </span>32.708<span class=\"fs4\"> </span>Trabajos realiza<span class=\"_ _2\"></span>dos por otras empresas<span class=\"_ _2\"></span> 39.<span class=\"ls0\">1<span class=\"ls7\">95</span><span class=\"fs4\"> </span></span>36.680<span class=\"fs4\"> </span>Total Aprovisionam<span class=\"_ _2\"></span>ientos 82.<span class=\"ls0\">968 </span>69.<span class=\"ls0\">3<span class=\"ls7\">88</span><span class=\"fs4\"> </span></span>(*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _9\"> </span>de  l<span class=\"_ _0\"></span>a <span class=\"_ _7\"> </span>reclasificaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _9\"> </span>c<span class=\"_ _2\"></span>omo <span class=\"_ _9\"> </span>operaciones <span class=\"_ _9\"> </span>interrumpidas <span class=\"_ _9\"> </span>de  l<span class=\"_ _0\"></span>os <span class=\"_ _9\"> </span>aprovisionamientos<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Aspy <span class=\"_ _7\"> </span>Global<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>Services, <span class=\"_ _9\"> </span>S.A.U. <span class=\"_ _7\"> </span>y  sociedades dependientes. (V<span class=\"_ _0\"></span>er Nota 24).<span class=\"_ _4b\"> </span>16.b<span class=\"lsa\">) </span>Gastos de personal La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este  ep\u00edgra<span class=\"_ _0\"></span>fe <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>la  cue<span class=\"_ _0\"></span>nta <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>p\u00e9rdidas <span class=\"_ _24\"> </span>y  ga<span class=\"_ _0\"></span>nancias <span class=\"_ _24\"> </span>consolidada  es <span class=\"_ _4\"> </span>l<span class=\"_ _2\"></span>a siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (*) </span>Sueldos, salarios y<span class=\"_ _2\"></span> asimilados 25.609 25.593 Provisi\u00f3n vac<span class=\"_ _2\"></span>aciones - 34<span class=\"ls0\"> </span>Retribuciones instru<span class=\"_ _2\"></span>mentos de patrimo<span class=\"_ _2\"></span>nio 60<span class=\"ls0\"> </span>60<span class=\"ls0\"> </span>Indemnizac<span class=\"_ _2\"></span>iones 1.582<span class=\"ls0\"> </span>609<span class=\"ls0\"> </span>Seguridad <span class=\"_ _2\"></span>Social a cargo de la empresa<span class=\"_ _2\"></span> 5.071 5.063 Otros gastos sociales<span class=\"_ _2\"></span> 222<span class=\"ls0\"> </span>159<span class=\"ls0\"> </span>Gastos de personal<span class=\"_ _2\"></span> 32.<span class=\"ls0\">544 </span>31.518 (*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>reclasificaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _7\"> </span>como <span class=\"_ _9\"> </span>operaciones <span class=\"_ _7\"> </span>interrumpidas <span class=\"_ _9\"> </span>de <span class=\"_ _7\"> </span>los  gastos<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>personal <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Aspy <span class=\"_ _7\"> </span>Global <span class=\"_ _9\"> </span>Services, <span class=\"_ _7\"> </span>S.A.U. <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>sociedades dependientes. (V<span class=\"_ _0\"></span>er Nota 24).<span class=\"_ _4b\"> </span>16.c) Otros gastos de explotaci\u00f3n La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este <span class=\"_ _1e\"> </span>ep\u00edgrafe <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>p\u00e9rdidas <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>ganancias <span class=\"_ _1e\"> </span>consolidada <span class=\"_ _1e\"> </span>es <span class=\"_ _24\"> </span>la siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (*) </span>Servicios de p<span class=\"_ _2\"></span>rofesionales independien<span class=\"_ _2\"></span>tes 3.20<span class=\"ls0\">4 </span>3.593 Reparaciones y<span class=\"_ _2\"></span> conservaci\u00f3n 3.8<span class=\"ls6\">80</span> 3.625 Arrendamien<span class=\"_ _2\"></span>tos y c\u00e1nones 21<span class=\"ls0\">8 </span>234<span class=\"ls0\"> </span>Suministros 9<span class=\"ls6\">32</span> 1.126<span class=\"ls0\"> </span>Primas de segur<span class=\"_ _2\"></span>os 536<span class=\"ls0\"> </span>548<span class=\"ls0\"> </span>Publicidad y<span class=\"_ _2\"></span> propaganda 51<span class=\"ls0\">1 </span>4<span class=\"ls6\">48</span> Transportes 267<span class=\"ls0\"> </span>2<span class=\"ls6\">32</span> Tributos 1.767<span class=\"ls0\"> </span>1.259<span class=\"ls0\"> </span>P\u00e9rdidas, deter<span class=\"_ _2\"></span>ioro y variaci\u00f3n de prov<span class=\"_ _2\"></span>isiones por operaciones comer<span class=\"_ _2\"></span>ciales<span class=\"_ _2\"></span> 3.284 2<span class=\"ls6\">30</span> Otros 4.2<span class=\"ls6\">80</span> 4.<span class=\"ls0\">3</span>34<span class=\"ls0\"> </span>Otros gasto<span class=\"_ _2\"></span>s de explotaci\u00f3n<span class=\"_ _2\"></span> 18.<span class=\"ls0\">879 </span>15.629 (*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto de la reclasificaci\u00f3n como operacio<span class=\"_ _0\"></span>nes interrumpidas de los otros gastos de explotaci\u00f3n de <span class=\"_ _2\"></span>Aspy Global Services,<span class=\"_ _0\"></span> S.A.U. y sociedades dependientes. (V<span class=\"_ _0\"></span>er Nota 24).<span class=\"_ _4b\"> </span>16.d<span class=\"lsa\">) </span>Resultados Financieros La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este <span class=\"_ _1e\"> </span>ep\u00edgrafe <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>p\u00e9rdidas <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>ganancias <span class=\"_ _1e\"> </span>consolidada <span class=\"_ _1e\"> </span>es <span class=\"_ _24\"> </span>la siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (**)<span class=\"_ _4b\"> </span></span>Gastos financiero<span class=\"_ _2\"></span>s con partes vincu<span class=\"_ _2\"></span>ladas (Nota 18.2)<span class=\"_ _2\"></span> 2.640 1.774 Gastos financiero<span class=\"_ _2\"></span>s con terceros  11.924 16.868 Gastos financiero<span class=\"_ _2\"></span>s de obligaciones y<span class=\"_ _2\"></span> bonos (*) 2.946 2.488 Gastos financiero<span class=\"_ _2\"></span>s por arrendamientos<span class=\"_ _2\"></span> 1.513 1.444 Actualizaci\u00f3n d<span class=\"_ _2\"></span>e provisiones  - 14<span class=\"ls0\"> </span>Total gasto<span class=\"_ _2\"></span>s financieros<span class=\"ff2\"> </span>19.023 22.588 Otros ingresos<span class=\"_ _2\"></span> 598<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>Total ingresos financiero<span class=\"_ _2\"></span>s<span class=\"ff2\"> </span>598<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>(*) Incluyen 1.515 miles de euros en el<span class=\"_ _2\"></span> ejercicio 2025 <span class=\"_ _2\"></span>(1.458 miles de euros en el ejercicio 2024) en <span class=\"_ _2\"></span>relaci\u00f3n a obligaciones<span class=\"_ _0\"></span> convertibles con partes vincula<span class=\"_ _0\"></span>das (ver nota <span class=\"_ _0\"></span>18.2). (**) La <span class=\"_ _6\"></span>columna correspondiente al <span class=\"_ _2\"></span>ejercicio 2024 <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con lo<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>Estados Financieros Consolidados al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2024 <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _7\"> </span>de  la <span class=\"_ _7\"> </span>reclasificaci\u00f3n <span class=\"_ _7\"> </span>como <span class=\"_ _7\"> </span>operaciones  i<span class=\"_ _0\"></span>nterrump<span class=\"_ _0\"></span>idas  d<span class=\"_ _0\"></span>e  los <span class=\"_ _9\"> </span>gastos  financier<span class=\"_ _0\"></span>os <span class=\"_ _7\"> </span>de  Aspy <span class=\"_ _7\"> </span>Global  S<span class=\"_ _0\"></span>ervices, <span class=\"_ _7\"> </span>S.A.U. <span class=\"_ _7\"> </span>y<span class=\"_ _6\"></span>  soci<span class=\"_ _0\"></span>edades dependientes. (V<span class=\"_ _0\"></span>er Nota 24). Los gastos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>con terc<span class=\"_ _0\"></span>eros c<span class=\"_ _0\"></span>orresponden principalmente <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>intereses <span class=\"_ _0\"></span>devengados <span class=\"_ _0\"></span>en relaci\u00f3n <span class=\"_ _7\"></span>al <span class=\"_ _7\"> </span>contrato <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>financiaci\u00f3n <span class=\"_ _8\"> </span>a <span class=\"_ _7\"> </span>largo <span class=\"_ _8\"> </span>plazo <span class=\"_ _7\"> </span>\u201cTerm <span class=\"_ _8\"> </span>Loan <span class=\"_ _7\"> </span>B <span class=\"_ _8\"> </span>(TLB)\u201d <span class=\"_ _7\"> </span>que, <span class=\"_ _8\"> </span>tal <span class=\"_ _7\"> </span>como <span class=\"_ _8\"> </span>se comenta <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Nota <span class=\"_ _6\"></span>9, <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>2023 <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>suscr<span class=\"_ _0\"></span>ibi\u00f3 <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>novaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>mismo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>supu<span class=\"_ _2\"></span>so <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>aumento del tipo de inter\u00e9s flotante en funci\u00f3n de las defini<span class=\"_ _2\"></span>ciones del contrato, del nivel de ratio Deuda Financiera Neta. El <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>libros <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>deuda <span class=\"_ _4\"> </span>bancaria <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>ajust\u00f3 <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _24\"> </span>valor <span class=\"_ _4\"> </span>neto <span class=\"_ _4\"> </span>presente <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>flujos modificados descontados al <span class=\"_ _2\"></span>tipo de inte<span class=\"_ _2\"></span>r\u00e9s efectivo original <span class=\"_ _2\"></span>al tratarse <span class=\"_ _2\"></span>de una modificaci\u00f3n <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span> sustancial <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>no <span class=\"_ _9\"></span>superar <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>umbral <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>10% <span class=\"_ _9\"></span>requerido <span class=\"_ _5\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>N<span class=\"_ _2\"></span>IIF <span class=\"_ _5\"></span>9. <span class=\"_ _9\"></span>E<span class=\"_ _2\"></span>l <span class=\"_ _9\"></span>resultado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>dich<span class=\"_ _2\"></span>o ajuste supuso <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>aumento <span class=\"_ _2\"></span>del pasivo <span class=\"_ _2\"></span>actual, as\u00ed <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>financieros en 8.090 <span class=\"_ _2\"></span>miles de euros en la cuenta de resultados del ejercicio 2023.  Tal como se comenta en la nota 9, al 31 de dicie<span class=\"_ _0\"></span>mbre de 2025 se ha clasificado la totalidad del TLB <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>corto <span class=\"_ _7\"> </span>plazo <span class=\"_ _8\"> </span>por <span class=\"_ _7\"> </span>su <span class=\"_ _8\"> </span>valor <span class=\"_ _7\"> </span>nomi<span class=\"_ _2\"></span>nal. <span class=\"_ _7\"> </span>Esto <span class=\"_ _7\"> </span>ha <span class=\"_ _7\"> </span>comportado <span class=\"_ _8\"> </span>una <span class=\"_ _8\"> </span>reducci\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>gastos financieros en <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2.102 <span class=\"_ _6\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>derivado <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>impacto <span class=\"_ _2\"></span>del registro <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>TLB<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>cort<span class=\"_ _2\"></span>o <span class=\"_ _8\"> </span>plazo <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>explica <span class=\"_ _8\"> </span>parte <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _8\"> </span>variaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>gastos <span class=\"_ _8\"> </span>financieros respecto al ejercicio anterior. A continuaci\u00f3n, se detalla la composici\u00f3n de los gastos financier<span class=\"_ _0\"></span>os netos, en miles de euros:<span class=\"_ _2\"></span> 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Gastos financiero<span class=\"_ _2\"></span>s   19.023 23.496 Recepci\u00f3n de <span class=\"_ _2\"></span>intereses.  - - Subvencio<span class=\"_ _2\"></span>nes de tipo de inter\u00e9s (Nota 14<span class=\"_ _2\"></span>) (<span class=\"ls6\">417</span>) (363) GASTOS FINANCI<span class=\"_ _2\"></span>EROS NETOS<span class=\"_ _2\"></span><span class=\"ff2\"> </span>18.606 23.133<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "NOTA 16. GASTOS 16.a<span class=\"lsa\">) </span>Aprovisionamientos<span class=\"ff2\"> </span>La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este <span class=\"_ _1e\"> </span>ep\u00edgrafe <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>p\u00e9rdid<span class=\"_ _2\"></span>as <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>ganancias <span class=\"_ _24\"> </span>consolidada  es <span class=\"_ _4\"> </span>l<span class=\"_ _2\"></span>a siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (*)<span class=\"_ _4b\"> </span></span>Consumo Mercader\u00eda<span class=\"_ _2\"></span>s Netas: 43<span class=\"ls1d\">.7<span class=\"_ _2\"></span></span>73<span class=\"fs4\"> </span>32.708<span class=\"fs4\"> </span>Trabajos realiza<span class=\"_ _2\"></span>dos por otras empresas<span class=\"_ _2\"></span> 39.<span class=\"ls0\">1<span class=\"ls7\">95</span><span class=\"fs4\"> </span></span>36.680<span class=\"fs4\"> </span>Total Aprovisionam<span class=\"_ _2\"></span>ientos 82.<span class=\"ls0\">968 </span>69.<span class=\"ls0\">3<span class=\"ls7\">88</span><span class=\"fs4\"> </span></span>(*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _9\"> </span>de  l<span class=\"_ _0\"></span>a <span class=\"_ _7\"> </span>reclasificaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _9\"> </span>c<span class=\"_ _2\"></span>omo <span class=\"_ _9\"> </span>operaciones <span class=\"_ _9\"> </span>interrumpidas <span class=\"_ _9\"> </span>de  l<span class=\"_ _0\"></span>os <span class=\"_ _9\"> </span>aprovisionamientos<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Aspy <span class=\"_ _7\"> </span>Global<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>Services, <span class=\"_ _9\"> </span>S.A.U. <span class=\"_ _7\"> </span>y  sociedades dependientes. (V<span class=\"_ _0\"></span>er Nota 24).<span class=\"_ _4b\"> </span>16.b<span class=\"lsa\">) </span>Gastos de personal La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este  ep\u00edgra<span class=\"_ _0\"></span>fe <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>la  cue<span class=\"_ _0\"></span>nta <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>p\u00e9rdidas <span class=\"_ _24\"> </span>y  ga<span class=\"_ _0\"></span>nancias <span class=\"_ _24\"> </span>consolidada  es <span class=\"_ _4\"> </span>l<span class=\"_ _2\"></span>a siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (*) </span>Sueldos, salarios y<span class=\"_ _2\"></span> asimilados 25.609 25.593 Provisi\u00f3n vac<span class=\"_ _2\"></span>aciones - 34<span class=\"ls0\"> </span>Retribuciones instru<span class=\"_ _2\"></span>mentos de patrimo<span class=\"_ _2\"></span>nio 60<span class=\"ls0\"> </span>60<span class=\"ls0\"> </span>Indemnizac<span class=\"_ _2\"></span>iones 1.582<span class=\"ls0\"> </span>609<span class=\"ls0\"> </span>Seguridad <span class=\"_ _2\"></span>Social a cargo de la empresa<span class=\"_ _2\"></span> 5.071 5.063 Otros gastos sociales<span class=\"_ _2\"></span> 222<span class=\"ls0\"> </span>159<span class=\"ls0\"> </span>Gastos de personal<span class=\"_ _2\"></span> 32.<span class=\"ls0\">544 </span>31.518 (*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>reclasificaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _7\"> </span>como <span class=\"_ _9\"> </span>operaciones <span class=\"_ _7\"> </span>interrumpidas <span class=\"_ _9\"> </span>de <span class=\"_ _7\"> </span>los  gastos<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>personal <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Aspy <span class=\"_ _7\"> </span>Global <span class=\"_ _9\"> </span>Services, <span class=\"_ _7\"> </span>S.A.U. <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>sociedades dependientes. (V<span class=\"_ _0\"></span>er Nota 24).<span class=\"_ _4b\"> </span>16.c) Otros gastos de explotaci\u00f3n La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este <span class=\"_ _1e\"> </span>ep\u00edgrafe <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>p\u00e9rdidas <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>ganancias <span class=\"_ _1e\"> </span>consolidada <span class=\"_ _1e\"> </span>es <span class=\"_ _24\"> </span>la siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (*) </span>Servicios de p<span class=\"_ _2\"></span>rofesionales independien<span class=\"_ _2\"></span>tes 3.20<span class=\"ls0\">4 </span>3.593 Reparaciones y<span class=\"_ _2\"></span> conservaci\u00f3n 3.8<span class=\"ls6\">80</span> 3.625 Arrendamien<span class=\"_ _2\"></span>tos y c\u00e1nones 21<span class=\"ls0\">8 </span>234<span class=\"ls0\"> </span>Suministros 9<span class=\"ls6\">32</span> 1.126<span class=\"ls0\"> </span>Primas de segur<span class=\"_ _2\"></span>os 536<span class=\"ls0\"> </span>548<span class=\"ls0\"> </span>Publicidad y<span class=\"_ _2\"></span> propaganda 51<span class=\"ls0\">1 </span>4<span class=\"ls6\">48</span> Transportes 267<span class=\"ls0\"> </span>2<span class=\"ls6\">32</span> Tributos 1.767<span class=\"ls0\"> </span>1.259<span class=\"ls0\"> </span>P\u00e9rdidas, deter<span class=\"_ _2\"></span>ioro y variaci\u00f3n de prov<span class=\"_ _2\"></span>isiones por operaciones comer<span class=\"_ _2\"></span>ciales<span class=\"_ _2\"></span> 3.284 2<span class=\"ls6\">30</span> Otros 4.2<span class=\"ls6\">80</span> 4.<span class=\"ls0\">3</span>34<span class=\"ls0\"> </span>Otros gasto<span class=\"_ _2\"></span>s de explotaci\u00f3n<span class=\"_ _2\"></span> 18.<span class=\"ls0\">879 </span>15.629 (*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto de la reclasificaci\u00f3n como operacio<span class=\"_ _0\"></span>nes interrumpidas de los otros gastos de explotaci\u00f3n de <span class=\"_ _2\"></span>Aspy Global Services,<span class=\"_ _0\"></span> S.A.U. y sociedades dependientes. (V<span class=\"_ _0\"></span>er Nota 24).<span class=\"_ _4b\"> </span>16.d<span class=\"lsa\">) </span>Resultados Financieros La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este <span class=\"_ _1e\"> </span>ep\u00edgrafe <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>p\u00e9rdidas <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>ganancias <span class=\"_ _1e\"> </span>consolidada <span class=\"_ _1e\"> </span>es <span class=\"_ _24\"> </span>la siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (**)<span class=\"_ _4b\"> </span></span>Gastos financiero<span class=\"_ _2\"></span>s con partes vincu<span class=\"_ _2\"></span>ladas (Nota 18.2)<span class=\"_ _2\"></span> 2.640 1.774 Gastos financiero<span class=\"_ _2\"></span>s con terceros  11.924 16.868 Gastos financiero<span class=\"_ _2\"></span>s de obligaciones y<span class=\"_ _2\"></span> bonos (*) 2.946 2.488 Gastos financiero<span class=\"_ _2\"></span>s por arrendamientos<span class=\"_ _2\"></span> 1.513 1.444 Actualizaci\u00f3n d<span class=\"_ _2\"></span>e provisiones  - 14<span class=\"ls0\"> </span>Total gasto<span class=\"_ _2\"></span>s financieros<span class=\"ff2\"> </span>19.023 22.588 Otros ingresos<span class=\"_ _2\"></span> 598<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>Total ingresos financiero<span class=\"_ _2\"></span>s<span class=\"ff2\"> </span>598<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>(*) Incluyen 1.515 miles de euros en el<span class=\"_ _2\"></span> ejercicio 2025 <span class=\"_ _2\"></span>(1.458 miles de euros en el ejercicio 2024) en <span class=\"_ _2\"></span>relaci\u00f3n a obligaciones<span class=\"_ _0\"></span> convertibles con partes vincula<span class=\"_ _0\"></span>das (ver nota <span class=\"_ _0\"></span>18.2). (**) La <span class=\"_ _6\"></span>columna correspondiente al <span class=\"_ _2\"></span>ejercicio 2024 <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con lo<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>Estados Financieros Consolidados al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2024 <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _7\"> </span>de  la <span class=\"_ _7\"> </span>reclasificaci\u00f3n <span class=\"_ _7\"> </span>como <span class=\"_ _7\"> </span>operaciones  i<span class=\"_ _0\"></span>nterrump<span class=\"_ _0\"></span>idas  d<span class=\"_ _0\"></span>e  los <span class=\"_ _9\"> </span>gastos  financier<span class=\"_ _0\"></span>os <span class=\"_ _7\"> </span>de  Aspy <span class=\"_ _7\"> </span>Global  S<span class=\"_ _0\"></span>ervices, <span class=\"_ _7\"> </span>S.A.U. <span class=\"_ _7\"> </span>y<span class=\"_ _6\"></span>  soci<span class=\"_ _0\"></span>edades dependientes. (V<span class=\"_ _0\"></span>er Nota 24). Los gastos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>con terc<span class=\"_ _0\"></span>eros c<span class=\"_ _0\"></span>orresponden principalmente <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>intereses <span class=\"_ _0\"></span>devengados <span class=\"_ _0\"></span>en relaci\u00f3n <span class=\"_ _7\"></span>al <span class=\"_ _7\"> </span>contrato <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>financiaci\u00f3n <span class=\"_ _8\"> </span>a <span class=\"_ _7\"> </span>largo <span class=\"_ _8\"> </span>plazo <span class=\"_ _7\"> </span>\u201cTerm <span class=\"_ _8\"> </span>Loan <span class=\"_ _7\"> </span>B <span class=\"_ _8\"> </span>(TLB)\u201d <span class=\"_ _7\"> </span>que, <span class=\"_ _8\"> </span>tal <span class=\"_ _7\"> </span>como <span class=\"_ _8\"> </span>se comenta <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Nota <span class=\"_ _6\"></span>9, <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>2023 <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>suscr<span class=\"_ _0\"></span>ibi\u00f3 <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>novaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>mismo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>supu<span class=\"_ _2\"></span>so <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>aumento del tipo de inter\u00e9s flotante en funci\u00f3n de las defini<span class=\"_ _2\"></span>ciones del contrato, del nivel de ratio Deuda Financiera Neta. El <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>libros <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>deuda <span class=\"_ _4\"> </span>bancaria <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>ajust\u00f3 <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _24\"> </span>valor <span class=\"_ _4\"> </span>neto <span class=\"_ _4\"> </span>presente <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>flujos modificados descontados al <span class=\"_ _2\"></span>tipo de inte<span class=\"_ _2\"></span>r\u00e9s efectivo original <span class=\"_ _2\"></span>al tratarse <span class=\"_ _2\"></span>de una modificaci\u00f3n <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span> sustancial <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>no <span class=\"_ _9\"></span>superar <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>umbral <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>10% <span class=\"_ _9\"></span>requerido <span class=\"_ _5\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>N<span class=\"_ _2\"></span>IIF <span class=\"_ _5\"></span>9. <span class=\"_ _9\"></span>E<span class=\"_ _2\"></span>l <span class=\"_ _9\"></span>resultado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>dich<span class=\"_ _2\"></span>o ajuste supuso <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>aumento <span class=\"_ _2\"></span>del pasivo <span class=\"_ _2\"></span>actual, as\u00ed <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>financieros en 8.090 <span class=\"_ _2\"></span>miles de euros en la cuenta de resultados del ejercicio 2023.  Tal como se comenta en la nota 9, al 31 de dicie<span class=\"_ _0\"></span>mbre de 2025 se ha clasificado la totalidad del TLB <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>corto <span class=\"_ _7\"> </span>plazo <span class=\"_ _8\"> </span>por <span class=\"_ _7\"> </span>su <span class=\"_ _8\"> </span>valor <span class=\"_ _7\"> </span>nomi<span class=\"_ _2\"></span>nal. <span class=\"_ _7\"> </span>Esto <span class=\"_ _7\"> </span>ha <span class=\"_ _7\"> </span>comportado <span class=\"_ _8\"> </span>una <span class=\"_ _8\"> </span>reducci\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>gastos financieros en <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2.102 <span class=\"_ _6\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>derivado <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>impacto <span class=\"_ _2\"></span>del registro <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>TLB<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>cort<span class=\"_ _2\"></span>o <span class=\"_ _8\"> </span>plazo <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>explica <span class=\"_ _8\"> </span>parte <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _8\"> </span>variaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>gastos <span class=\"_ _8\"> </span>financieros respecto al ejercicio anterior. A continuaci\u00f3n, se detalla la composici\u00f3n de los gastos financier<span class=\"_ _0\"></span>os netos, en miles de euros:<span class=\"_ _2\"></span> 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Gastos financiero<span class=\"_ _2\"></span>s   19.023 23.496 Recepci\u00f3n de <span class=\"_ _2\"></span>intereses.  - - Subvencio<span class=\"_ _2\"></span>nes de tipo de inter\u00e9s (Nota 14<span class=\"_ _2\"></span>) (<span class=\"ls6\">417</span>) (363) GASTOS FINANCI<span class=\"_ _2\"></span>EROS NETOS<span class=\"_ _2\"></span><span class=\"ff2\"> </span>18.606 23.133<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-573": {
   "value": "16.a<span class=\"lsa\">) </span>Aprovisionamientos<span class=\"ff2\"> </span>La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este <span class=\"_ _1e\"> </span>ep\u00edgrafe <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>p\u00e9rdid<span class=\"_ _2\"></span>as <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>ganancias <span class=\"_ _24\"> </span>consolidada  es <span class=\"_ _4\"> </span>l<span class=\"_ _2\"></span>a siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (*)<span class=\"_ _4b\"> </span></span>Consumo Mercader\u00eda<span class=\"_ _2\"></span>s Netas: 43<span class=\"ls1d\">.7<span class=\"_ _2\"></span></span>73<span class=\"fs4\"> </span>32.708<span class=\"fs4\"> </span>Trabajos realiza<span class=\"_ _2\"></span>dos por otras empresas<span class=\"_ _2\"></span> 39.<span class=\"ls0\">1<span class=\"ls7\">95</span><span class=\"fs4\"> </span></span>36.680<span class=\"fs4\"> </span>Total Aprovisionam<span class=\"_ _2\"></span>ientos 82.<span class=\"ls0\">968 </span>69.<span class=\"ls0\">3<span class=\"ls7\">88</span><span class=\"fs4\"> </span></span>(*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _9\"> </span>de  l<span class=\"_ _0\"></span>a <span class=\"_ _7\"> </span>reclasificaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _9\"> </span>c<span class=\"_ _2\"></span>omo <span class=\"_ _9\"> </span>operaciones <span class=\"_ _9\"> </span>interrumpidas <span class=\"_ _9\"> </span>de  l<span class=\"_ _0\"></span>os <span class=\"_ _9\"> </span>aprovisionamientos<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Aspy <span class=\"_ _7\"> </span>Global<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>Services, <span class=\"_ _9\"> </span>S.A.U. <span class=\"_ _7\"> </span>y  sociedades dependientes. (V<span class=\"_ _0\"></span>er Nota 24).<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-574": {
   "value": "16.b<span class=\"lsa\">) </span>Gastos de personal La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este  ep\u00edgra<span class=\"_ _0\"></span>fe <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>la  cue<span class=\"_ _0\"></span>nta <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>p\u00e9rdidas <span class=\"_ _24\"> </span>y  ga<span class=\"_ _0\"></span>nancias <span class=\"_ _24\"> </span>consolidada  es <span class=\"_ _4\"> </span>l<span class=\"_ _2\"></span>a siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (*) </span>Sueldos, salarios y<span class=\"_ _2\"></span> asimilados 25.609 25.593 Provisi\u00f3n vac<span class=\"_ _2\"></span>aciones - 34<span class=\"ls0\"> </span>Retribuciones instru<span class=\"_ _2\"></span>mentos de patrimo<span class=\"_ _2\"></span>nio 60<span class=\"ls0\"> </span>60<span class=\"ls0\"> </span>Indemnizac<span class=\"_ _2\"></span>iones 1.582<span class=\"ls0\"> </span>609<span class=\"ls0\"> </span>Seguridad <span class=\"_ _2\"></span>Social a cargo de la empresa<span class=\"_ _2\"></span> 5.071 5.063 Otros gastos sociales<span class=\"_ _2\"></span> 222<span class=\"ls0\"> </span>159<span class=\"ls0\"> </span>Gastos de personal<span class=\"_ _2\"></span> 32.<span class=\"ls0\">544 </span>31.518 (*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>reclasificaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _7\"> </span>como <span class=\"_ _9\"> </span>operaciones <span class=\"_ _7\"> </span>interrumpidas <span class=\"_ _9\"> </span>de <span class=\"_ _7\"> </span>los  gastos<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>personal <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Aspy <span class=\"_ _7\"> </span>Global <span class=\"_ _9\"> </span>Services, <span class=\"_ _7\"> </span>S.A.U. <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>sociedades dependientes. (V<span class=\"_ _0\"></span>er Nota 24).<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-580": {
   "value": "16.c) Otros gastos de explotaci\u00f3n La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este <span class=\"_ _1e\"> </span>ep\u00edgrafe <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>p\u00e9rdidas <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>ganancias <span class=\"_ _1e\"> </span>consolidada <span class=\"_ _1e\"> </span>es <span class=\"_ _24\"> </span>la siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (*) </span>Servicios de p<span class=\"_ _2\"></span>rofesionales independien<span class=\"_ _2\"></span>tes 3.20<span class=\"ls0\">4 </span>3.593 Reparaciones y<span class=\"_ _2\"></span> conservaci\u00f3n 3.8<span class=\"ls6\">80</span> 3.625 Arrendamien<span class=\"_ _2\"></span>tos y c\u00e1nones 21<span class=\"ls0\">8 </span>234<span class=\"ls0\"> </span>Suministros 9<span class=\"ls6\">32</span> 1.126<span class=\"ls0\"> </span>Primas de segur<span class=\"_ _2\"></span>os 536<span class=\"ls0\"> </span>548<span class=\"ls0\"> </span>Publicidad y<span class=\"_ _2\"></span> propaganda 51<span class=\"ls0\">1 </span>4<span class=\"ls6\">48</span> Transportes 267<span class=\"ls0\"> </span>2<span class=\"ls6\">32</span> Tributos 1.767<span class=\"ls0\"> </span>1.259<span class=\"ls0\"> </span>P\u00e9rdidas, deter<span class=\"_ _2\"></span>ioro y variaci\u00f3n de prov<span class=\"_ _2\"></span>isiones por operaciones comer<span class=\"_ _2\"></span>ciales<span class=\"_ _2\"></span> 3.284 2<span class=\"ls6\">30</span> Otros 4.2<span class=\"ls6\">80</span> 4.<span class=\"ls0\">3</span>34<span class=\"ls0\"> </span>Otros gasto<span class=\"_ _2\"></span>s de explotaci\u00f3n<span class=\"_ _2\"></span> 18.<span class=\"ls0\">879 </span>15.629 (*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto de la reclasificaci\u00f3n como operacio<span class=\"_ _0\"></span>nes interrumpidas de los otros gastos de explotaci\u00f3n de <span class=\"_ _2\"></span>Aspy Global Services,<span class=\"_ _0\"></span> S.A.U. y sociedades dependientes. (V<span class=\"_ _0\"></span>er Nota 24).<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-575": {
   "value": "16.c) Otros gastos de explotaci\u00f3n La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este <span class=\"_ _1e\"> </span>ep\u00edgrafe <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>p\u00e9rdidas <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>ganancias <span class=\"_ _1e\"> </span>consolidada <span class=\"_ _1e\"> </span>es <span class=\"_ _24\"> </span>la siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (*) </span>Servicios de p<span class=\"_ _2\"></span>rofesionales independien<span class=\"_ _2\"></span>tes 3.20<span class=\"ls0\">4 </span>3.593 Reparaciones y<span class=\"_ _2\"></span> conservaci\u00f3n 3.8<span class=\"ls6\">80</span> 3.625 Arrendamien<span class=\"_ _2\"></span>tos y c\u00e1nones 21<span class=\"ls0\">8 </span>234<span class=\"ls0\"> </span>Suministros 9<span class=\"ls6\">32</span> 1.126<span class=\"ls0\"> </span>Primas de segur<span class=\"_ _2\"></span>os 536<span class=\"ls0\"> </span>548<span class=\"ls0\"> </span>Publicidad y<span class=\"_ _2\"></span> propaganda 51<span class=\"ls0\">1 </span>4<span class=\"ls6\">48</span> Transportes 267<span class=\"ls0\"> </span>2<span class=\"ls6\">32</span> Tributos 1.767<span class=\"ls0\"> </span>1.259<span class=\"ls0\"> </span>P\u00e9rdidas, deter<span class=\"_ _2\"></span>ioro y variaci\u00f3n de prov<span class=\"_ _2\"></span>isiones por operaciones comer<span class=\"_ _2\"></span>ciales<span class=\"_ _2\"></span> 3.284 2<span class=\"ls6\">30</span> Otros 4.2<span class=\"ls6\">80</span> 4.<span class=\"ls0\">3</span>34<span class=\"ls0\"> </span>Otros gasto<span class=\"_ _2\"></span>s de explotaci\u00f3n<span class=\"_ _2\"></span> 18.<span class=\"ls0\">879 </span>15.629 (*) <span class=\"_ _2\"></span>La <span class=\"_ _6\"></span>columna <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _2\"></span>Estados <span class=\"_ _6\"></span>Fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>Consolidados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>024 <span class=\"_ _6\"></span>por <span class=\"_ _2\"></span>el efecto de la reclasificaci\u00f3n como operacio<span class=\"_ _0\"></span>nes interrumpidas de los otros gastos de explotaci\u00f3n de <span class=\"_ _2\"></span>Aspy Global Services,<span class=\"_ _0\"></span> S.A.U. y sociedades dependientes. (V<span class=\"_ _0\"></span>er Nota 24).<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-584": {
   "value": "16.d<span class=\"lsa\">) </span>Resultados Financieros La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este <span class=\"_ _1e\"> </span>ep\u00edgrafe <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>p\u00e9rdidas <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>ganancias <span class=\"_ _1e\"> </span>consolidada <span class=\"_ _1e\"> </span>es <span class=\"_ _24\"> </span>la siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (**)<span class=\"_ _4b\"> </span></span>Gastos financiero<span class=\"_ _2\"></span>s con partes vincu<span class=\"_ _2\"></span>ladas (Nota 18.2)<span class=\"_ _2\"></span> 2.640 1.774 Gastos financiero<span class=\"_ _2\"></span>s con terceros  11.924 16.868 Gastos financiero<span class=\"_ _2\"></span>s de obligaciones y<span class=\"_ _2\"></span> bonos (*) 2.946 2.488 Gastos financiero<span class=\"_ _2\"></span>s por arrendamientos<span class=\"_ _2\"></span> 1.513 1.444 Actualizaci\u00f3n d<span class=\"_ _2\"></span>e provisiones  - 14<span class=\"ls0\"> </span>Total gasto<span class=\"_ _2\"></span>s financieros<span class=\"ff2\"> </span>19.023 22.588 Otros ingresos<span class=\"_ _2\"></span> 598<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>Total ingresos financiero<span class=\"_ _2\"></span>s<span class=\"ff2\"> </span>598<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>(*) Incluyen 1.515 miles de euros en el<span class=\"_ _2\"></span> ejercicio 2025 <span class=\"_ _2\"></span>(1.458 miles de euros en el ejercicio 2024) en <span class=\"_ _2\"></span>relaci\u00f3n a obligaciones<span class=\"_ _0\"></span> convertibles con partes vincula<span class=\"_ _0\"></span>das (ver nota <span class=\"_ _0\"></span>18.2). (**) La <span class=\"_ _6\"></span>columna correspondiente al <span class=\"_ _2\"></span>ejercicio 2024 <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con lo<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>Estados Financieros Consolidados al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2024 <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _7\"> </span>de  la <span class=\"_ _7\"> </span>reclasificaci\u00f3n <span class=\"_ _7\"> </span>como <span class=\"_ _7\"> </span>operaciones  i<span class=\"_ _0\"></span>nterrump<span class=\"_ _0\"></span>idas  d<span class=\"_ _0\"></span>e  los <span class=\"_ _9\"> </span>gastos  financier<span class=\"_ _0\"></span>os <span class=\"_ _7\"> </span>de  Aspy <span class=\"_ _7\"> </span>Global  S<span class=\"_ _0\"></span>ervices, <span class=\"_ _7\"> </span>S.A.U. <span class=\"_ _7\"> </span>y<span class=\"_ _6\"></span>  soci<span class=\"_ _0\"></span>edades dependientes. (V<span class=\"_ _0\"></span>er Nota 24). Los gastos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>con terc<span class=\"_ _0\"></span>eros c<span class=\"_ _0\"></span>orresponden principalmente <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>intereses <span class=\"_ _0\"></span>devengados <span class=\"_ _0\"></span>en relaci\u00f3n <span class=\"_ _7\"></span>al <span class=\"_ _7\"> </span>contrato <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>financiaci\u00f3n <span class=\"_ _8\"> </span>a <span class=\"_ _7\"> </span>largo <span class=\"_ _8\"> </span>plazo <span class=\"_ _7\"> </span>\u201cTerm <span class=\"_ _8\"> </span>Loan <span class=\"_ _7\"> </span>B <span class=\"_ _8\"> </span>(TLB)\u201d <span class=\"_ _7\"> </span>que, <span class=\"_ _8\"> </span>tal <span class=\"_ _7\"> </span>como <span class=\"_ _8\"> </span>se comenta <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Nota <span class=\"_ _6\"></span>9, <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>2023 <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>suscr<span class=\"_ _0\"></span>ibi\u00f3 <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>novaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>mismo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>supu<span class=\"_ _2\"></span>so <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>aumento del tipo de inter\u00e9s flotante en funci\u00f3n de las defini<span class=\"_ _2\"></span>ciones del contrato, del nivel de ratio Deuda Financiera Neta. El <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>libros <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>deuda <span class=\"_ _4\"> </span>bancaria <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>ajust\u00f3 <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _24\"> </span>valor <span class=\"_ _4\"> </span>neto <span class=\"_ _4\"> </span>presente <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>flujos modificados descontados al <span class=\"_ _2\"></span>tipo de inte<span class=\"_ _2\"></span>r\u00e9s efectivo original <span class=\"_ _2\"></span>al tratarse <span class=\"_ _2\"></span>de una modificaci\u00f3n <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span> sustancial <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>no <span class=\"_ _9\"></span>superar <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>umbral <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>10% <span class=\"_ _9\"></span>requerido <span class=\"_ _5\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>N<span class=\"_ _2\"></span>IIF <span class=\"_ _5\"></span>9. <span class=\"_ _9\"></span>E<span class=\"_ _2\"></span>l <span class=\"_ _9\"></span>resultado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>dich<span class=\"_ _2\"></span>o ajuste supuso <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>aumento <span class=\"_ _2\"></span>del pasivo <span class=\"_ _2\"></span>actual, as\u00ed <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>financieros en 8.090 <span class=\"_ _2\"></span>miles de euros en la cuenta de resultados del ejercicio 2023.  Tal como se comenta en la nota 9, al 31 de dicie<span class=\"_ _0\"></span>mbre de 2025 se ha clasificado la totalidad del TLB <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>corto <span class=\"_ _7\"> </span>plazo <span class=\"_ _8\"> </span>por <span class=\"_ _7\"> </span>su <span class=\"_ _8\"> </span>valor <span class=\"_ _7\"> </span>nomi<span class=\"_ _2\"></span>nal. <span class=\"_ _7\"> </span>Esto <span class=\"_ _7\"> </span>ha <span class=\"_ _7\"> </span>comportado <span class=\"_ _8\"> </span>una <span class=\"_ _8\"> </span>reducci\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>gastos financieros en <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2.102 <span class=\"_ _6\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>derivado <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>impacto <span class=\"_ _2\"></span>del registro <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>TLB<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>cort<span class=\"_ _2\"></span>o <span class=\"_ _8\"> </span>plazo <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>explica <span class=\"_ _8\"> </span>parte <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _8\"> </span>variaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>gastos <span class=\"_ _8\"> </span>financieros respecto al ejercicio anterior. A continuaci\u00f3n, se detalla la composici\u00f3n de los gastos financier<span class=\"_ _0\"></span>os netos, en miles de euros:<span class=\"_ _2\"></span> 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Gastos financiero<span class=\"_ _2\"></span>s   19.023 23.496 Recepci\u00f3n de <span class=\"_ _2\"></span>intereses.  - - Subvencio<span class=\"_ _2\"></span>nes de tipo de inter\u00e9s (Nota 14<span class=\"_ _2\"></span>) (<span class=\"ls6\">417</span>) (363) GASTOS FINANCI<span class=\"_ _2\"></span>EROS NETOS<span class=\"_ _2\"></span><span class=\"ff2\"> </span>18.606 23.133<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-583": {
   "value": "16.d<span class=\"lsa\">) </span>Resultados Financieros La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este <span class=\"_ _1e\"> </span>ep\u00edgrafe <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>p\u00e9rdidas <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>ganancias <span class=\"_ _1e\"> </span>consolidada <span class=\"_ _1e\"> </span>es <span class=\"_ _24\"> </span>la siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (**)<span class=\"_ _4b\"> </span></span>Gastos financiero<span class=\"_ _2\"></span>s con partes vincu<span class=\"_ _2\"></span>ladas (Nota 18.2)<span class=\"_ _2\"></span> 2.640 1.774 Gastos financiero<span class=\"_ _2\"></span>s con terceros  11.924 16.868 Gastos financiero<span class=\"_ _2\"></span>s de obligaciones y<span class=\"_ _2\"></span> bonos (*) 2.946 2.488 Gastos financiero<span class=\"_ _2\"></span>s por arrendamientos<span class=\"_ _2\"></span> 1.513 1.444 Actualizaci\u00f3n d<span class=\"_ _2\"></span>e provisiones  - 14<span class=\"ls0\"> </span>Total gasto<span class=\"_ _2\"></span>s financieros<span class=\"ff2\"> </span>19.023 22.588 Otros ingresos<span class=\"_ _2\"></span> 598<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>Total ingresos financiero<span class=\"_ _2\"></span>s<span class=\"ff2\"> </span>598<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>(*) Incluyen 1.515 miles de euros en el<span class=\"_ _2\"></span> ejercicio 2025 <span class=\"_ _2\"></span>(1.458 miles de euros en el ejercicio 2024) en <span class=\"_ _2\"></span>relaci\u00f3n a obligaciones<span class=\"_ _0\"></span> convertibles con partes vincula<span class=\"_ _0\"></span>das (ver nota <span class=\"_ _0\"></span>18.2). (**) La <span class=\"_ _6\"></span>columna correspondiente al <span class=\"_ _2\"></span>ejercicio 2024 <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con lo<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>Estados Financieros Consolidados al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2024 <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _7\"> </span>de  la <span class=\"_ _7\"> </span>reclasificaci\u00f3n <span class=\"_ _7\"> </span>como <span class=\"_ _7\"> </span>operaciones  i<span class=\"_ _0\"></span>nterrump<span class=\"_ _0\"></span>idas  d<span class=\"_ _0\"></span>e  los <span class=\"_ _9\"> </span>gastos  financier<span class=\"_ _0\"></span>os <span class=\"_ _7\"> </span>de  Aspy <span class=\"_ _7\"> </span>Global  S<span class=\"_ _0\"></span>ervices, <span class=\"_ _7\"> </span>S.A.U. <span class=\"_ _7\"> </span>y<span class=\"_ _6\"></span>  soci<span class=\"_ _0\"></span>edades dependientes. (V<span class=\"_ _0\"></span>er Nota 24). Los gastos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>con terc<span class=\"_ _0\"></span>eros c<span class=\"_ _0\"></span>orresponden principalmente <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>intereses <span class=\"_ _0\"></span>devengados <span class=\"_ _0\"></span>en relaci\u00f3n <span class=\"_ _7\"></span>al <span class=\"_ _7\"> </span>contrato <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>financiaci\u00f3n <span class=\"_ _8\"> </span>a <span class=\"_ _7\"> </span>largo <span class=\"_ _8\"> </span>plazo <span class=\"_ _7\"> </span>\u201cTerm <span class=\"_ _8\"> </span>Loan <span class=\"_ _7\"> </span>B <span class=\"_ _8\"> </span>(TLB)\u201d <span class=\"_ _7\"> </span>que, <span class=\"_ _8\"> </span>tal <span class=\"_ _7\"> </span>como <span class=\"_ _8\"> </span>se comenta <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Nota <span class=\"_ _6\"></span>9, <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>2023 <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>suscr<span class=\"_ _0\"></span>ibi\u00f3 <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>novaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>mismo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>supu<span class=\"_ _2\"></span>so <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>aumento del tipo de inter\u00e9s flotante en funci\u00f3n de las defini<span class=\"_ _2\"></span>ciones del contrato, del nivel de ratio Deuda Financiera Neta. El <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>libros <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>deuda <span class=\"_ _4\"> </span>bancaria <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>ajust\u00f3 <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _24\"> </span>valor <span class=\"_ _4\"> </span>neto <span class=\"_ _4\"> </span>presente <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>flujos modificados descontados al <span class=\"_ _2\"></span>tipo de inte<span class=\"_ _2\"></span>r\u00e9s efectivo original <span class=\"_ _2\"></span>al tratarse <span class=\"_ _2\"></span>de una modificaci\u00f3n <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span> sustancial <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>no <span class=\"_ _9\"></span>superar <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>umbral <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>10% <span class=\"_ _9\"></span>requerido <span class=\"_ _5\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>N<span class=\"_ _2\"></span>IIF <span class=\"_ _5\"></span>9. <span class=\"_ _9\"></span>E<span class=\"_ _2\"></span>l <span class=\"_ _9\"></span>resultado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>dich<span class=\"_ _2\"></span>o ajuste supuso <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>aumento <span class=\"_ _2\"></span>del pasivo <span class=\"_ _2\"></span>actual, as\u00ed <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>financieros en 8.090 <span class=\"_ _2\"></span>miles de euros en la cuenta de resultados del ejercicio 2023.  Tal como se comenta en la nota 9, al 31 de dicie<span class=\"_ _0\"></span>mbre de 2025 se ha clasificado la totalidad del TLB <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>corto <span class=\"_ _7\"> </span>plazo <span class=\"_ _8\"> </span>por <span class=\"_ _7\"> </span>su <span class=\"_ _8\"> </span>valor <span class=\"_ _7\"> </span>nomi<span class=\"_ _2\"></span>nal. <span class=\"_ _7\"> </span>Esto <span class=\"_ _7\"> </span>ha <span class=\"_ _7\"> </span>comportado <span class=\"_ _8\"> </span>una <span class=\"_ _8\"> </span>reducci\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>gastos financieros en <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2.102 <span class=\"_ _6\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>derivado <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>impacto <span class=\"_ _2\"></span>del registro <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>TLB<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>cort<span class=\"_ _2\"></span>o <span class=\"_ _8\"> </span>plazo <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>explica <span class=\"_ _8\"> </span>parte <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _8\"> </span>variaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>gastos <span class=\"_ _8\"> </span>financieros respecto al ejercicio anterior. A continuaci\u00f3n, se detalla la composici\u00f3n de los gastos financier<span class=\"_ _0\"></span>os netos, en miles de euros:<span class=\"_ _2\"></span> 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Gastos financiero<span class=\"_ _2\"></span>s   19.023 23.496 Recepci\u00f3n de <span class=\"_ _2\"></span>intereses.  - - Subvencio<span class=\"_ _2\"></span>nes de tipo de inter\u00e9s (Nota 14<span class=\"_ _2\"></span>) (<span class=\"ls6\">417</span>) (363) GASTOS FINANCI<span class=\"_ _2\"></span>EROS NETOS<span class=\"_ _2\"></span><span class=\"ff2\"> </span>18.606 23.133<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-582": {
   "value": "16.d<span class=\"lsa\">) </span>Resultados Financieros La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este <span class=\"_ _1e\"> </span>ep\u00edgrafe <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>p\u00e9rdidas <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>ganancias <span class=\"_ _1e\"> </span>consolidada <span class=\"_ _1e\"> </span>es <span class=\"_ _24\"> </span>la siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (**)<span class=\"_ _4b\"> </span></span>Gastos financiero<span class=\"_ _2\"></span>s con partes vincu<span class=\"_ _2\"></span>ladas (Nota 18.2)<span class=\"_ _2\"></span> 2.640 1.774 Gastos financiero<span class=\"_ _2\"></span>s con terceros  11.924 16.868 Gastos financiero<span class=\"_ _2\"></span>s de obligaciones y<span class=\"_ _2\"></span> bonos (*) 2.946 2.488 Gastos financiero<span class=\"_ _2\"></span>s por arrendamientos<span class=\"_ _2\"></span> 1.513 1.444 Actualizaci\u00f3n d<span class=\"_ _2\"></span>e provisiones  - 14<span class=\"ls0\"> </span>Total gasto<span class=\"_ _2\"></span>s financieros<span class=\"ff2\"> </span>19.023 22.588 Otros ingresos<span class=\"_ _2\"></span> 598<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>Total ingresos financiero<span class=\"_ _2\"></span>s<span class=\"ff2\"> </span>598<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>(*) Incluyen 1.515 miles de euros en el<span class=\"_ _2\"></span> ejercicio 2025 <span class=\"_ _2\"></span>(1.458 miles de euros en el ejercicio 2024) en <span class=\"_ _2\"></span>relaci\u00f3n a obligaciones<span class=\"_ _0\"></span> convertibles con partes vincula<span class=\"_ _0\"></span>das (ver nota <span class=\"_ _0\"></span>18.2). (**) La <span class=\"_ _6\"></span>columna correspondiente al <span class=\"_ _2\"></span>ejercicio 2024 <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con lo<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>Estados Financieros Consolidados al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2024 <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _7\"> </span>de  la <span class=\"_ _7\"> </span>reclasificaci\u00f3n <span class=\"_ _7\"> </span>como <span class=\"_ _7\"> </span>operaciones  i<span class=\"_ _0\"></span>nterrump<span class=\"_ _0\"></span>idas  d<span class=\"_ _0\"></span>e  los <span class=\"_ _9\"> </span>gastos  financier<span class=\"_ _0\"></span>os <span class=\"_ _7\"> </span>de  Aspy <span class=\"_ _7\"> </span>Global  S<span class=\"_ _0\"></span>ervices, <span class=\"_ _7\"> </span>S.A.U. <span class=\"_ _7\"> </span>y<span class=\"_ _6\"></span>  soci<span class=\"_ _0\"></span>edades dependientes. (V<span class=\"_ _0\"></span>er Nota 24). Los gastos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>con terc<span class=\"_ _0\"></span>eros c<span class=\"_ _0\"></span>orresponden principalmente <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>intereses <span class=\"_ _0\"></span>devengados <span class=\"_ _0\"></span>en relaci\u00f3n <span class=\"_ _7\"></span>al <span class=\"_ _7\"> </span>contrato <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>financiaci\u00f3n <span class=\"_ _8\"> </span>a <span class=\"_ _7\"> </span>largo <span class=\"_ _8\"> </span>plazo <span class=\"_ _7\"> </span>\u201cTerm <span class=\"_ _8\"> </span>Loan <span class=\"_ _7\"> </span>B <span class=\"_ _8\"> </span>(TLB)\u201d <span class=\"_ _7\"> </span>que, <span class=\"_ _8\"> </span>tal <span class=\"_ _7\"> </span>como <span class=\"_ _8\"> </span>se comenta <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Nota <span class=\"_ _6\"></span>9, <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>2023 <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>suscr<span class=\"_ _0\"></span>ibi\u00f3 <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>novaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>mismo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>supu<span class=\"_ _2\"></span>so <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>aumento del tipo de inter\u00e9s flotante en funci\u00f3n de las defini<span class=\"_ _2\"></span>ciones del contrato, del nivel de ratio Deuda Financiera Neta. El <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>libros <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>deuda <span class=\"_ _4\"> </span>bancaria <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>ajust\u00f3 <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _24\"> </span>valor <span class=\"_ _4\"> </span>neto <span class=\"_ _4\"> </span>presente <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>flujos modificados descontados al <span class=\"_ _2\"></span>tipo de inte<span class=\"_ _2\"></span>r\u00e9s efectivo original <span class=\"_ _2\"></span>al tratarse <span class=\"_ _2\"></span>de una modificaci\u00f3n <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span> sustancial <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>no <span class=\"_ _9\"></span>superar <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>umbral <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>10% <span class=\"_ _9\"></span>requerido <span class=\"_ _5\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>N<span class=\"_ _2\"></span>IIF <span class=\"_ _5\"></span>9. <span class=\"_ _9\"></span>E<span class=\"_ _2\"></span>l <span class=\"_ _9\"></span>resultado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>dich<span class=\"_ _2\"></span>o ajuste supuso <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>aumento <span class=\"_ _2\"></span>del pasivo <span class=\"_ _2\"></span>actual, as\u00ed <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>financieros en 8.090 <span class=\"_ _2\"></span>miles de euros en la cuenta de resultados del ejercicio 2023.  Tal como se comenta en la nota 9, al 31 de dicie<span class=\"_ _0\"></span>mbre de 2025 se ha clasificado la totalidad del TLB <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>corto <span class=\"_ _7\"> </span>plazo <span class=\"_ _8\"> </span>por <span class=\"_ _7\"> </span>su <span class=\"_ _8\"> </span>valor <span class=\"_ _7\"> </span>nomi<span class=\"_ _2\"></span>nal. <span class=\"_ _7\"> </span>Esto <span class=\"_ _7\"> </span>ha <span class=\"_ _7\"> </span>comportado <span class=\"_ _8\"> </span>una <span class=\"_ _8\"> </span>reducci\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>gastos financieros en <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2.102 <span class=\"_ _6\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>derivado <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>impacto <span class=\"_ _2\"></span>del registro <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>TLB<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>cort<span class=\"_ _2\"></span>o <span class=\"_ _8\"> </span>plazo <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>explica <span class=\"_ _8\"> </span>parte <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _8\"> </span>variaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>gastos <span class=\"_ _8\"> </span>financieros respecto al ejercicio anterior. A continuaci\u00f3n, se detalla la composici\u00f3n de los gastos financier<span class=\"_ _0\"></span>os netos, en miles de euros:<span class=\"_ _2\"></span> 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Gastos financiero<span class=\"_ _2\"></span>s   19.023 23.496 Recepci\u00f3n de <span class=\"_ _2\"></span>intereses.  - - Subvencio<span class=\"_ _2\"></span>nes de tipo de inter\u00e9s (Nota 14<span class=\"_ _2\"></span>) (<span class=\"ls6\">417</span>) (363) GASTOS FINANCI<span class=\"_ _2\"></span>EROS NETOS<span class=\"_ _2\"></span><span class=\"ff2\"> </span>18.606 23.133<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-581": {
   "value": "16.d<span class=\"lsa\">) </span>Resultados Financieros La <span class=\"_ _24\"> </span>composici\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>este <span class=\"_ _1e\"> </span>ep\u00edgrafe <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>cuenta <span class=\"_ _24\"> </span>de <span class=\"_ _1e\"> </span>p\u00e9rdidas <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>ganancias <span class=\"_ _1e\"> </span>consolidada <span class=\"_ _1e\"> </span>es <span class=\"_ _24\"> </span>la siguiente, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 (**)<span class=\"_ _4b\"> </span></span>Gastos financiero<span class=\"_ _2\"></span>s con partes vincu<span class=\"_ _2\"></span>ladas (Nota 18.2)<span class=\"_ _2\"></span> 2.640 1.774 Gastos financiero<span class=\"_ _2\"></span>s con terceros  11.924 16.868 Gastos financiero<span class=\"_ _2\"></span>s de obligaciones y<span class=\"_ _2\"></span> bonos (*) 2.946 2.488 Gastos financiero<span class=\"_ _2\"></span>s por arrendamientos<span class=\"_ _2\"></span> 1.513 1.444 Actualizaci\u00f3n d<span class=\"_ _2\"></span>e provisiones  - 14<span class=\"ls0\"> </span>Total gasto<span class=\"_ _2\"></span>s financieros<span class=\"ff2\"> </span>19.023 22.588 Otros ingresos<span class=\"_ _2\"></span> 598<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>Total ingresos financiero<span class=\"_ _2\"></span>s<span class=\"ff2\"> </span>598<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>(*) Incluyen 1.515 miles de euros en el<span class=\"_ _2\"></span> ejercicio 2025 <span class=\"_ _2\"></span>(1.458 miles de euros en el ejercicio 2024) en <span class=\"_ _2\"></span>relaci\u00f3n a obligaciones<span class=\"_ _0\"></span> convertibles con partes vincula<span class=\"_ _0\"></span>das (ver nota <span class=\"_ _0\"></span>18.2). (**) La <span class=\"_ _6\"></span>columna correspondiente al <span class=\"_ _2\"></span>ejercicio 2024 <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con lo<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>Estados Financieros Consolidados al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2024 <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el efecto <span class=\"_ _7\"> </span>de  la <span class=\"_ _7\"> </span>reclasificaci\u00f3n <span class=\"_ _7\"> </span>como <span class=\"_ _7\"> </span>operaciones  i<span class=\"_ _0\"></span>nterrump<span class=\"_ _0\"></span>idas  d<span class=\"_ _0\"></span>e  los <span class=\"_ _9\"> </span>gastos  financier<span class=\"_ _0\"></span>os <span class=\"_ _7\"> </span>de  Aspy <span class=\"_ _7\"> </span>Global  S<span class=\"_ _0\"></span>ervices, <span class=\"_ _7\"> </span>S.A.U. <span class=\"_ _7\"> </span>y<span class=\"_ _6\"></span>  soci<span class=\"_ _0\"></span>edades dependientes. (V<span class=\"_ _0\"></span>er Nota 24). Los gastos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>con terc<span class=\"_ _0\"></span>eros c<span class=\"_ _0\"></span>orresponden principalmente <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>intereses <span class=\"_ _0\"></span>devengados <span class=\"_ _0\"></span>en relaci\u00f3n <span class=\"_ _7\"></span>al <span class=\"_ _7\"> </span>contrato <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>financiaci\u00f3n <span class=\"_ _8\"> </span>a <span class=\"_ _7\"> </span>largo <span class=\"_ _8\"> </span>plazo <span class=\"_ _7\"> </span>\u201cTerm <span class=\"_ _8\"> </span>Loan <span class=\"_ _7\"> </span>B <span class=\"_ _8\"> </span>(TLB)\u201d <span class=\"_ _7\"> </span>que, <span class=\"_ _8\"> </span>tal <span class=\"_ _7\"> </span>como <span class=\"_ _8\"> </span>se comenta <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Nota <span class=\"_ _6\"></span>9, <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>2023 <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>suscr<span class=\"_ _0\"></span>ibi\u00f3 <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>novaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>mismo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>supu<span class=\"_ _2\"></span>so <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>aumento del tipo de inter\u00e9s flotante en funci\u00f3n de las defini<span class=\"_ _2\"></span>ciones del contrato, del nivel de ratio Deuda Financiera Neta. El <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>libros <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>deuda <span class=\"_ _4\"> </span>bancaria <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>ajust\u00f3 <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _24\"> </span>valor <span class=\"_ _4\"> </span>neto <span class=\"_ _4\"> </span>presente <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>flujos modificados descontados al <span class=\"_ _2\"></span>tipo de inte<span class=\"_ _2\"></span>r\u00e9s efectivo original <span class=\"_ _2\"></span>al tratarse <span class=\"_ _2\"></span>de una modificaci\u00f3n <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span> sustancial <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>no <span class=\"_ _9\"></span>superar <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>umbral <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>10% <span class=\"_ _9\"></span>requerido <span class=\"_ _5\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>N<span class=\"_ _2\"></span>IIF <span class=\"_ _5\"></span>9. <span class=\"_ _9\"></span>E<span class=\"_ _2\"></span>l <span class=\"_ _9\"></span>resultado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>dich<span class=\"_ _2\"></span>o ajuste supuso <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>aumento <span class=\"_ _2\"></span>del pasivo <span class=\"_ _2\"></span>actual, as\u00ed <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>financieros en 8.090 <span class=\"_ _2\"></span>miles de euros en la cuenta de resultados del ejercicio 2023.  Tal como se comenta en la nota 9, al 31 de dicie<span class=\"_ _0\"></span>mbre de 2025 se ha clasificado la totalidad del TLB <span class=\"_ _7\"> </span>a <span class=\"_ _8\"> </span>corto <span class=\"_ _7\"> </span>plazo <span class=\"_ _8\"> </span>por <span class=\"_ _7\"> </span>su <span class=\"_ _8\"> </span>valor <span class=\"_ _7\"> </span>nomi<span class=\"_ _2\"></span>nal. <span class=\"_ _7\"> </span>Esto <span class=\"_ _7\"> </span>ha <span class=\"_ _7\"> </span>comportado <span class=\"_ _8\"> </span>una <span class=\"_ _8\"> </span>reducci\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>gastos financieros en <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2.102 <span class=\"_ _6\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>derivado <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>impacto <span class=\"_ _2\"></span>del registro <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>TLB<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>cort<span class=\"_ _2\"></span>o <span class=\"_ _8\"> </span>plazo <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>explica <span class=\"_ _8\"> </span>parte <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _8\"> </span>variaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>gastos <span class=\"_ _8\"> </span>financieros respecto al ejercicio anterior. A continuaci\u00f3n, se detalla la composici\u00f3n de los gastos financier<span class=\"_ _0\"></span>os netos, en miles de euros:<span class=\"_ _2\"></span> 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Gastos financiero<span class=\"_ _2\"></span>s   19.023 23.496 Recepci\u00f3n de <span class=\"_ _2\"></span>intereses.  - - Subvencio<span class=\"_ _2\"></span>nes de tipo de inter\u00e9s (Nota 14<span class=\"_ _2\"></span>) (<span class=\"ls6\">417</span>) (363) GASTOS FINANCI<span class=\"_ _2\"></span>EROS NETOS<span class=\"_ _2\"></span><span class=\"ff2\"> </span>18.606 23.133<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "NOTA 18. OPERACIONES CON PARTES VINCULADAS<span class=\"fc3\"> </span>18.1) Saldos entre Partes Vinculadas  El <span class=\"_ _5\"></span>detalle <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _9\"></span>principales <span class=\"_ _9\"></span>saldos <span class=\"_ _5\"></span>mantenidos <span class=\"_ _5\"></span>c<span class=\"_ _2\"></span>on <span class=\"_ _5\"></span>partes <span class=\"_ _9\"></span>vinculadas <span class=\"_ _5\"></span>al <span class=\"_ _9\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>e<span class=\"_ _4b\"> </span>2025 y 2024, se indica a continuaci\u00f3n, en miles de euros: Saldos Pendientes con P<span class=\"_ _2\"></span>artes Vinculada<span class=\"_ _2\"></span>s 31/12/202<span class=\"_ _2\"></span>5 31/12/202<span class=\"_ _2\"></span>4 ACTIVO NO CORRIE<span class=\"_ _2\"></span>NTE<span class=\"_ _2\"></span> 205<span class=\"ls0\"> </span>- Cr\u00e9ditos a partes v<span class=\"_ _2\"></span>inculadas (Nota 8)<span class=\"_ _2\"></span> 205<span class=\"ls0\"> </span>- ACTIVO CORRI<span class=\"_ _2\"></span>ENTE 21<span class=\"ls0\">3 </span>382<span class=\"ls0\"> </span>Cr\u00e9ditos a partes v<span class=\"_ _2\"></span>inculadas (Nota 8)<span class=\"_ _2\"></span><span class=\"ff8\"> </span>1 31<span class=\"ls0\"> </span>Clientes partes vincu<span class=\"_ _2\"></span>ladas (Nota 8)<span class=\"_ _2\"></span> 212<span class=\"ls0\"> </span>351<span class=\"ls0\"> </span>PASIVO NO CORRI<span class=\"_ _2\"></span>ENTE 5.000 16.000 Obligaciones Con<span class=\"_ _2\"></span>vertibles -<span class=\"_ _2\"></span> 2020 -<span class=\"ff8\"> </span>7.113 Otros pasivos finan<span class=\"_ _2\"></span>cieros (Nota 9)<span class=\"_ _2\"></span> - 3.887 Deuda con<span class=\"_ _2\"></span> partes vinculadas (Nota 9)<span class=\"_ _2\"></span> 5.000 5.000 PASIVO CORRIEN<span class=\"_ _2\"></span>TE 41.<span class=\"ls0\">366 </span>17.8<span class=\"ls7\">31</span> Obligaciones Con<span class=\"_ _2\"></span>vertibles -<span class=\"_ _2\"></span> 2020<span class=\"ff8\"> </span>7.331<span class=\"ff8 ls0\"> </span>Obligaciones Con<span class=\"_ _2\"></span>vertibles -<span class=\"_ _2\"></span> 2023<span class=\"ff8\"> </span>13.233<span class=\"ff8\"> </span>12.159<span class=\"ff8\"> </span>Deudas con <span class=\"_ _2\"></span>partes vinculadas (Nota 9)<span class=\"_ _2\"></span> 20.802 5.672 Cr\u00e9ditos a Partes Vinculadas Este <span class=\"_ _4\"> </span>ep\u00edgrafe <span class=\"_ _4\"> </span>recoge <span class=\"_ _8\"> </span>p<span class=\"_ _2\"></span>rincipalmente <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>cr\u00e9dito <span class=\"_ _4\"> </span>c<span class=\"_ _2\"></span>oncedido <span class=\"_ _8\"> </span>por<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>la <span class=\"_ _8\"> </span>Socied<span class=\"_ _2\"></span>ad <span class=\"_ _4\"> </span>Dominante <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la sociedad <span class=\"_ _2\"></span>Mor<span class=\"_ _2\"></span>feo <span class=\"_ _2\"></span>Biot<span class=\"_ _2\"></span>ech <span class=\"_ _6\"></span>AIE <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>lo<span class=\"_ _2\"></span>s <span class=\"_ _6\"></span>acuerdos <span class=\"_ _2\"></span>para <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>desarr<span class=\"_ _2\"></span>ollo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>actividades de <span class=\"_ _1\"></span>I+D <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>cu<span class=\"_ _2\"></span>enta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>dich<span class=\"_ _2\"></span>a <span class=\"_ _1\"></span>entidad <span class=\"_ _1\"></span>firmados <span class=\"_ _0\"></span>entre <span class=\"_ _1\"></span>ambas <span class=\"_ _1\"></span>partes <span class=\"_ _1\"></span>dur<span class=\"_ _2\"></span>ante <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ej<span class=\"_ _2\"></span>ercicio <span class=\"_ _1\"></span>2024. <span class=\"_ _1\"></span>Estos<span class=\"_ _2\"></span> cr\u00e9ditos se <span class=\"_ _0\"></span>deber\u00e1n devolver \u00edntegramente <span class=\"_ _0\"></span>en un plazo <span class=\"_ _0\"></span>de 5 a\u00f1os. Morfeo Biotec<span class=\"_ _0\"></span>h AIE es <span class=\"_ _0\"></span>parte vinculada <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>Grupo <span class=\"_ _1c\"> </span>At<span class=\"_ _2\"></span>rys, <span class=\"_ _1c\"> </span>siendo <span class=\"_ _1c\"> </span>administrada <span class=\"_ _1c\"> </span>por <span class=\"_ _1d\"> </span>Grupo <span class=\"_ _1d\"> </span>Inveready, <span class=\"_ _1c\"> </span>vinculado <span class=\"_ _1c\"> </span>con <span class=\"_ _1c\"> </span>el consejero de la Sociedad Josep M\u00aa Echarri. Deuda<span class=\"ls14\">s </span>con partes vinculadas A <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>2025 <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>incluye <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>importe <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>pagar <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>5.000 miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros <span class=\"_ _9\"></span>a <span class=\"_ _5\"></span>largo <span class=\"_ _5\"></span>plazo <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>relaci\u00f3n <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>l\u00ednea <span class=\"_ _5\"></span>revolving <span class=\"_ _5\"></span>credit <span class=\"_ _5\"></span>facility <span class=\"_ _5\"></span>concedida <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>l<span class=\"_ _2\"></span>a sociedad  The <span class=\"_ _24\"> </span>N<span class=\"_ _2\"></span>IMO\u2019s  Holding,  S.A., <span class=\"_ _1e\"> </span>sociedad  vinculada  a<span class=\"_ _0\"></span>  un <span class=\"_ _1e\"> </span>miembro  del  <span class=\"ff2\">Consejo  de </span>Administraci\u00f3n de Atrys Health, S.A., <span class=\"_ _2\"></span>por un importe m\u00e1ximo de 5.500 <span class=\"_ _2\"></span>miles de euros y cuyo vencimiento <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>produce <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>28 <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>junio <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>2027 <span class=\"_ _1\"></span>devengando <span class=\"_ _1\"></span>un<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>inter\u00e9s <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>base <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>Euribor a <span class=\"_ _23\"> </span>6 <span class=\"_ _23\"> </span>meses <span class=\"_ _23\"> </span>+ <span class=\"_ _23\"> </span>6,50% <span class=\"_ _1d\"> </span>spread <span class=\"_ _23\"> </span>(cap <span class=\"_ _23\"> </span>rate <span class=\"_ _23\"> </span>6% <span class=\"_ _23\"> </span>y <span class=\"_ _23\"> </span>floor <span class=\"_ _23\"> </span>rate <span class=\"_ _23\"> </span>3%). <span class=\"_ _1d\"> </span>Est<span class=\"_ _2\"></span>a <span class=\"_ _23\"> </span>financiaci\u00f3n <span class=\"_ _23\"> </span>supuso adicionalmente el devengo <span class=\"_ _2\"></span>de un und<span class=\"_ _2\"></span>erwriting fee de <span class=\"_ _2\"></span>412 miles <span class=\"_ _2\"></span>de euros <span class=\"_ _2\"></span>a 31 de <span class=\"_ _2\"></span>diciembre de<span class=\"_ _2\"></span> 2024.  La deuda con partes vinculadas a 31 de dicie<span class=\"_ _0\"></span>mbre de 2025 incluye tambi\u00e9n un importe a pagar de <span class=\"_ _8\"> </span>1.959 <span class=\"_ _8\"> </span>miles <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>euros <span class=\"_ _8\"> </span>(5.672 <span class=\"_ _8\"> </span>miles <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>euros <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>31 <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>diciembre <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>2<span class=\"_ _2\"></span>024) <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>relaci\u00f3n <span class=\"_ _7\"> </span>al<span class=\"_ _2\"></span> pr\u00e9stamo <span class=\"_ _8\"> </span>concedido <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>sociedad <span class=\"_ _4\"> </span>The <span class=\"_ _4\"> </span>NIMO\u2019s <span class=\"_ _4\"> </span>Holding, <span class=\"_ _4\"> </span>S.A., <span class=\"_ _4\"> </span>sociedad <span class=\"_ _8\"> </span>vinculada <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>un miembro <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Consejo <span class=\"_ _5\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>Administraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _5\"></span>Atrys <span class=\"_ _2\"></span>Health, <span class=\"_ _6\"></span>S<span class=\"_ _2\"></span>.A., <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>financiar <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>anticipo <span class=\"_ _6\"></span>del<span class=\"_ _2\"></span> desembolso <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cantidades <span class=\"_ _3\"></span>correspondientes <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>liberaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>dep\u00f3sito <span class=\"_ _1\"></span>suscrito <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>Andorra Banc  Agr<span class=\"_ _0\"></span>icol  Reig, <span class=\"_ _1e\"> </span>S.A.  (ver <span class=\"_ _24\"> </span>nota  8)  en <span class=\"_ _1e\"> </span>relaci\u00f3n  a  la <span class=\"_ _24\"> </span>segunda  emisi\u00f3n  de  obligac<span class=\"_ _0\"></span>iones convertibles realizada <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>mayo <span class=\"_ _2\"></span>de 2024. <span class=\"_ _2\"></span>Este <span class=\"_ _2\"></span>pr\u00e9stamo devenga un <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>inter\u00e9s del <span class=\"_ _2\"></span>12,26% y supone <span class=\"_ _2\"></span>el pago <span class=\"_ _2\"></span>de cuotas <span class=\"_ _2\"></span>trimestrales que <span class=\"_ _2\"></span>coinciden con <span class=\"_ _2\"></span>la liberaci\u00f3n t<span class=\"_ _2\"></span>rimestral del d<span class=\"_ _2\"></span>ep\u00f3sito mencionado anteriormente.  Estas operaciones supusi<span class=\"_ _2\"></span>eron una <span class=\"_ _2\"></span>entrada de efect<span class=\"_ _2\"></span>ivo por importe <span class=\"_ _2\"></span>de 11.08<span class=\"_ _2\"></span>4 miles <span class=\"_ _2\"></span>de euros en<span class=\"_ _2\"></span> el estado de flujos de efectivo del ejerc<span class=\"_ _0\"></span>icio 2024. Todas <span class=\"_ _5\"></span>estas <span class=\"_ _5\"></span>operaciones <span class=\"_ _9\"></span>suscritas <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>ejercicio <span class=\"_ _9\"></span>2024 <span class=\"_ _9\"></span>fueron <span class=\"_ _5\"></span>aprobadas <span class=\"_ _5\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _5\"></span>Comisi\u00f3n <span class=\"_ _9\"></span>de Auditor\u00eda de la Sociedad Dominante.<span class=\"_ _4b\"> </span>Adicionalmente, <span class=\"_ _8\"> </span>el <span class=\"_ _4\"> </span>Consejo <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>Administraci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>Sociedad <span class=\"_ _4\"> </span>Dominante, <span class=\"_ _8\"> </span>previo <span class=\"_ _4\"> </span>informe favorable de la Comisi\u00f3n de Auditor\u00eda aprob\u00f3 con fecha<span class=\"_ _0\"></span> 18 de julio de 2025 la contrataci\u00f3n de un pr\u00e9stamo entre <span class=\"_ _2\"></span>la Sociedad Dominante y <span class=\"_ _2\"></span>varios <span class=\"_ _2\"></span>accionistas de referencia<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>por un <span class=\"_ _2\"></span>importe de 5.500 <span class=\"_ _2\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>euros. <span class=\"_ _6\"></span>Este <span class=\"_ _2\"></span>pr\u00e9stamo <span class=\"_ _2\"></span>devenga <span class=\"_ _2\"></span>un <span class=\"_ _6\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>inter\u00e9s <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>10% <span class=\"_ _6\"></span>pagadero <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>fecha de vencimiento, el 21 de julio de 2026. Esta operaci\u00f3n ha supue<span class=\"_ _0\"></span>sto una entrada de efectivo por importe de <span class=\"_ _0\"></span>5.363 miles <span class=\"_ _0\"></span>de euros <span class=\"_ _1\"></span>en el estado de <span class=\"_ _0\"></span>flujos de e<span class=\"_ _0\"></span>fectivo del <span class=\"_ _0\"></span>ejercicio 2025, ne<span class=\"_ _0\"></span>to de la comisi\u00f3n de estructuraci\u00f3n del 2,5%.  Este <span class=\"_ _2\"></span>pr\u00e9stamo <span class=\"_ _6\"></span>ha <span class=\"_ _2\"></span>devengado <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>gasto <span class=\"_ _2\"></span>financiero <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>286 <span class=\"_ _2\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _6\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _6\"></span>de 2025 en concepto de intereses. Adem\u00e1s, <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _1\"></span>de 2025 <span class=\"_ _1\"></span>se mantiene <span class=\"_ _1\"></span>un saldo <span class=\"_ _1\"></span>acreedor <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>imp<span class=\"_ _2\"></span>orte <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>13.194 miles de <span class=\"_ _5\"></span>euros <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>The <span class=\"_ _5\"></span>N<span class=\"_ _2\"></span>IMO\u2019s <span class=\"_ _5\"></span>Holding, <span class=\"_ _5\"></span>S.A., <span class=\"_ _9\"></span>sociedad <span class=\"_ _5\"></span>vinculada <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>un <span class=\"_ _9\"></span>miembro <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Consejo <span class=\"_ _9\"></span>de Administraci\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>Atrys <span class=\"_ _8\"> </span>Health, <span class=\"_ _7\"> </span>S.A., <span class=\"_ _8\"> </span>en <span class=\"_ _7\"> </span>relaci\u00f3<span class=\"_ _2\"></span>n <span class=\"_ _8\"> </span>a <span class=\"_ _7\"> </span>diversos <span class=\"_ _8\"> </span>contratos <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>compraventa <span class=\"_ _7\"> </span>de derechos de cr\u00e9dito sin <span class=\"_ _2\"></span>recurso firmados <span class=\"_ _2\"></span>durante el <span class=\"_ _2\"></span>2025 y <span class=\"_ _2\"></span>cuyas condiciones se <span class=\"_ _2\"></span>detallan en la<span class=\"_ _2\"></span> nota 18.2. Obligaciones Convertibles -2020 Con <span class=\"_ _9\"></span>fecha <span class=\"_ _5\"></span>17 <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>noviembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2020, <span class=\"_ _9\"></span>la <span class=\"_ _5\"></span>Junta <span class=\"_ _9\"></span>General <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>Accionistas <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>Atrys <span class=\"_ _9\"></span>Health <span class=\"_ _9\"></span>S.A. acord\u00f3 <span class=\"_ _1\"></span>la emisi\u00f3n <span class=\"_ _1\"></span>de obligaciones <span class=\"_ _1\"></span>convertibles en <span class=\"_ _1\"></span>acciones <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>nueva<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>emisi\u00f3n de <span class=\"_ _1\"></span>la Soc<span class=\"_ _0\"></span>iedad <span class=\"_ _0\"></span>en una <span class=\"_ _6\"></span>\u00fanica <span class=\"_ _6\"></span>disposici\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>un <span class=\"_ _2\"></span>m\u00e1ximo <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>100 <span class=\"_ _6\"></span>obligaciones, <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>n<span class=\"_ _2\"></span>omi<span class=\"_ _2\"></span>nal <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>100.000 euros <span class=\"_ _3\"></span>cada <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>ellas <span class=\"_ _3\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>importe <span class=\"_ _1\"></span>total <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>10,0 <span class=\"_ _3\"></span>millones <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>euros, <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>exclusi\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>derecho preferente de suscripci\u00f3n.  Del total <span class=\"_ _0\"></span>de 10.000.000 <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>euros emitidos, tomaron posici\u00f3n <span class=\"_ _0\"></span>las sigu<span class=\"_ _0\"></span>ientes <span class=\"_ _0\"></span>partes <span class=\"_ _0\"></span>relacionadas: \u2022<span class=\"ff4\"> <span class=\"_ _19\"> </span><span class=\"ff2 fs2\">Con 2.014.000 <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>Inverea<span class=\"_ _0\"></span>dy <span class=\"_ _0\"></span>Convertible F<span class=\"_ _0\"></span>inance I<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>FCR <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>986.000 <span class=\"_ _0\"></span>euros <span class=\"_ _1\"></span>Inveready </span></span>Convertible <span class=\"_ _2d\"> </span>Finance <span class=\"_ _39\"> </span>Capital <span class=\"_ _39\"> </span>FCR. <span class=\"_ _2d\"> </span>Ambas <span class=\"_ _39\"> </span>entidades <span class=\"_ _39\"> </span>est\u00e1n <span class=\"_ _2d\"> </span>vinculadas <span class=\"_ _39\"> </span>directa <span class=\"_ _39\"> </span>o indirectamente con el consejero de la Sociedad Josep M\u00aa Echarr<span class=\"_ _0\"></span>i. <span class=\"_ _2\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _19\"> </span><span class=\"ff2 fs2\">Con <span class=\"_ _2a\"> </span>1.500.000 <span class=\"_ _2a\"> </span>euros <span class=\"_ _1f\"> </span>t<span class=\"_ _2\"></span>om\u00f3 <span class=\"_ _2a\"> </span>posici\u00f3n <span class=\"_ _1f\"> </span>Onchena <span class=\"_ _2a\"> </span>S.L. <span class=\"_ _1f\"> </span>sociedad <span class=\"_ _2a\"> </span>vinculada <span class=\"_ _1f\"> </span>direct<span class=\"_ _2\"></span>a <span class=\"_ _1f\"> </span>o<span class=\"_ _2\"></span> </span></span>indirectamente con el consejero de la Sociedad Antonio Baselga. \u2022<span class=\"ff4\"> <span class=\"_ _19\"> </span><span class=\"ff2 fs2\">Con 2.000.000 euros tomo posici\u00f3n Caja de Seguros Reunidos Compa\u00f1\u00eda de Seguros y <span class=\"_ _2\"></span> </span></span>Reaseguros <span class=\"_ _6\"></span>S.A. <span class=\"_ _5\"></span>vinculada <span class=\"_ _6\"></span>con <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>cons<span class=\"_ _2\"></span>ejero, <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>obligaciones, Fernando de Lorenzo. La <span class=\"_ _1\"></span>operaci\u00f3n fue <span class=\"_ _1\"></span>aprobada <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>comit\u00e9 <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>auditor\u00eda y <span class=\"_ _1\"></span>votada <span class=\"_ _1\"></span>en el <span class=\"_ _1\"></span>Consejo de <span class=\"_ _1\"></span>Administraci\u00f3n donde se abstuvieron de votar los consejeros que ten\u00edan conflicto de inter\u00e9s. En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>siguiente cuadro <span class=\"_ _1\"></span>se indican <span class=\"_ _0\"></span>los ga<span class=\"_ _0\"></span>stos fina<span class=\"_ _0\"></span>ncieros devengados <span class=\"_ _1\"></span>du<span class=\"_ _2\"></span>rante los <span class=\"_ _1\"></span>ejercicios 2025 y <span class=\"_ _5\"></span>2024 <span class=\"_ _9\"></span>relacionado <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>partes <span class=\"_ _5\"></span>vinculadas <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>Obligaciones <span class=\"_ _9\"></span>Convertibles, <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>miles <span class=\"_ _9\"></span>de euros: Gastos financiero<span class=\"_ _2\"></span>s devengados<span class=\"_ _2\"></span> 202<span class=\"ls0\">5  </span>202<span class=\"ls0\">4 </span>Inveready Con<span class=\"_ _2\"></span>vertible Finance I FCR<span class=\"_ _2\"></span> 137<span class=\"ls0\"> </span>119<span class=\"ls0\"> </span>Inveready Con<span class=\"_ _2\"></span>vertible Finance Capital I FCR<span class=\"_ _2\"></span> 67<span class=\"ls0\"> </span>58<span class=\"ls0\"> </span>Onchena S.L<span class=\"_ _2\"></span>. 102<span class=\"ls0\"> </span>89<span class=\"ls0\"> </span>Caja de Seguro<span class=\"_ _2\"></span>s Reunidos Compa\u00f1\u00eda d<span class=\"_ _2\"></span>e Seguros y Reaseguros S.A.<span class=\"_ _6\"></span> 136<span class=\"ls0\"> </span>119<span class=\"ls0\"> </span>442<span class=\"ls0\"> </span>385<span class=\"_ _4b\"> </span>Obligaciones Convertibles -2023 y 2024 Tal <span class=\"_ _24\"> </span>como  se<span class=\"_ _0\"></span> <span class=\"_ _24\"> </span>comenta  en <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>Nota  9, <span class=\"_ _4\"> </span>c<span class=\"_ _2\"></span>on <span class=\"_ _24\"> </span>fecha<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>27  de<span class=\"_ _0\"></span> <span class=\"_ _24\"> </span>diciembre <span class=\"_ _24\"> </span>de  2023, <span class=\"_ _24\"> </span>el <span class=\"_ _1e\"> </span>Consejo <span class=\"_ _24\"> </span>de Administraci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _5\"></span>Dominante <span class=\"_ _5\"></span>(al <span class=\"_ _5\"></span>amparo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Junta <span class=\"_ _5\"></span>General <span class=\"_ _5\"></span>Extraordinaria <span class=\"_ _5\"></span>de Accionistas <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>21 <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>diciembre <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>2023) <span class=\"_ _5\"></span>acord\u00f3 <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>misi\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>obli<span class=\"_ _2\"></span>gacione<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>convertibles <span class=\"_ _6\"></span>en acciones  de  nueva  emisi\u00f3n  de  la  Sociedad  Dominante  en  una  \u00fanica  disposici\u00f3n  de  133 obligaciones, <span class=\"_ _1\"></span>con <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>valo<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>nominal de <span class=\"_ _1\"></span>100 <span class=\"_ _0\"></span>miles <span class=\"_ _1\"></span>de e<span class=\"_ _0\"></span>uros <span class=\"_ _1\"></span>cada una<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>ellas por <span class=\"_ _1\"></span>un importe<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>total de 13,3 millones de euros, con exclusi\u00f3n del derecho preferente de suscripci\u00f3n.  Del total <span class=\"_ _0\"></span>de 13.300.000 <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>euros emitidos, tomaron posici\u00f3n <span class=\"_ _0\"></span>las sigu<span class=\"_ _0\"></span>ientes <span class=\"_ _0\"></span>partes <span class=\"_ _0\"></span>relacionadas: \u2022<span class=\"ff4\"> <span class=\"_ _19\"> </span><span class=\"ff2 fs2\">Con  3.300.000 <span class=\"_ _1e\"> </span>euros  tom\u00f3 <span class=\"_ _24\"> </span>posici\u00f3n  I<span class=\"_ _0\"></span>nveready  Convertible <span class=\"_ _24\"> </span>Finance  II  F<span class=\"_ _0\"></span>CR  socieda<span class=\"_ _0\"></span>d </span></span>vinculada directa o indirectamente con el consejero de la Sociedad Josep M\u00aa Echarr<span class=\"_ _0\"></span>i. <span class=\"_ _2\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _19\"> </span><span class=\"ff2 fs2\">Con <span class=\"_ _2a\"> </span>3.000.000 <span class=\"_ _2a\"> </span>euros <span class=\"_ _1f\"> </span>tomo <span class=\"_ _2a\"> </span>posici\u00f3n <span class=\"_ _2a\"> </span>Ion <span class=\"_ _1f\"> </span>Ion, <span class=\"_ _2a\"> </span>S.L. <span class=\"_ _1f\"> </span>sociedad <span class=\"_ _2a\"> </span>vinculada <span class=\"_ _1f\"> </span>directa <span class=\"_ _1f\"> </span>o<span class=\"_ _2\"></span> </span></span>indirectamente con el consejero de la Sociedad Manuel Guerrero Maldonado. \u2022<span class=\"ff4\"> <span class=\"_ _19\"> </span><span class=\"ff2 fs2\">Con <span class=\"_ _2a\"> </span>2.500.000 <span class=\"_ _2a\"> </span>euros <span class=\"_ _1f\"> </span>t<span class=\"_ _2\"></span>om\u00f3 <span class=\"_ _2a\"> </span>posici\u00f3n <span class=\"_ _1f\"> </span>Onchena <span class=\"_ _2a\"> </span>S.L. <span class=\"_ _1f\"> </span>sociedad <span class=\"_ _2a\"> </span>vinculada <span class=\"_ _2a\"> </span>directa <span class=\"_ _1f\"> </span>o </span></span>indirectamente con el consejero de la Sociedad Antonio Baselga. \u2022<span class=\"ff4\"> <span class=\"_ _19\"> </span><span class=\"ff2 fs2\">Con <span class=\"_ _2\"></span>2.500.000 euros tom<span class=\"_ _2\"></span>o posici\u00f3n<span class=\"_ _2\"></span> Global Portfol<span class=\"_ _2\"></span>io Investments, S.L.<span class=\"_ _2\"></span> soci<span class=\"_ _2\"></span>edad titular en </span></span>el capital social de la Sociedad Dominante en un 7,16% en la fecha<span class=\"_ _0\"></span> de la emisi\u00f3n. La <span class=\"_ _1\"></span>operaci\u00f3n fue <span class=\"_ _1\"></span>aprobada <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>el c<span class=\"_ _0\"></span>omit\u00e9 <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>auditor<span class=\"_ _2\"></span>\u00eda <span class=\"_ _1\"></span>y votada<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>en el <span class=\"_ _1\"></span>Consejo de <span class=\"_ _1\"></span>Administraci\u00f3n donde se abstuvieron de votar los consejeros que ten\u00edan conflicto de inter\u00e9s. En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>siguiente cuadro <span class=\"_ _1\"></span>se indican <span class=\"_ _0\"></span>los ga<span class=\"_ _0\"></span>stos fina<span class=\"_ _0\"></span>ncieros devengados <span class=\"_ _1\"></span>du<span class=\"_ _2\"></span>rante los ejer<span class=\"_ _0\"></span>cicios <span class=\"_ _0\"></span>2025 y <span class=\"_ _5\"></span>2024 <span class=\"_ _9\"></span>relacionado <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>partes <span class=\"_ _5\"></span>vinculadas <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>Obligaciones <span class=\"_ _9\"></span>Convertibles, <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>miles <span class=\"_ _9\"></span>de euros: Gastos financiero<span class=\"_ _2\"></span>s devengados<span class=\"_ _2\"></span> 202<span class=\"ls0\">5  </span>202<span class=\"ls0\">4  </span>Inveready Con<span class=\"_ _2\"></span>vertible Finance II FCR<span class=\"_ _2\"></span> 237<span class=\"ls0\"> </span>237<span class=\"ls0\"> </span>Ion Ion, S.L. 285<span class=\"ls0\"> </span>285<span class=\"ls0\"> </span>Onchena S.L<span class=\"_ _2\"></span>. 237<span class=\"ls0\"> </span>237<span class=\"ls0\"> </span>Global Portfo<span class=\"_ _2\"></span>lio Investments, S.L.<span class=\"_ _2\"></span> 314<span class=\"ls0\"> </span>314<span class=\"ls0\"> </span>1.073 1.073 Otros Pasivos Financieros Correspond<span class=\"ls16\">\u00eda</span> <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>pasivo <span class=\"_ _24\"> </span>financiero <span class=\"_ _4\"> </span>derivado <span class=\"_ _4\"> </span>por<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>importe <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>3.887<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>miles <span class=\"_ _24\"> </span>de <span class=\"_ _4\"> </span>euros <span class=\"_ _24\"> </span>a <span class=\"_ _4\"> </span>31 <span class=\"_ _24\"> </span>de diciembre de<span class=\"_ _0\"></span> 2024 <span class=\"_ _0\"></span>vinculado a <span class=\"_ _1\"></span>la opci\u00f3n de ve<span class=\"_ _0\"></span>nta conc<span class=\"_ _0\"></span>edida a <span class=\"_ _1\"></span>la sociedad Arraigo Midco, S.L. en <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>venta <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>sociedad <span class=\"_ _1\"></span>Professional <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>Conversia, <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>.L., <span class=\"_ _1\"></span>cuyo <span class=\"_ _1\"></span>detalle <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>explica en la Nota 9, habiendo sido cancelada durante e<span class=\"_ _0\"></span>l ejercicio 2025.<span class=\"_ _2\"></span> Arraigo <span class=\"_ _1\"></span>Midco, S.L. e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>vinculada de<span class=\"_ _0\"></span>l Gr<span class=\"_ _0\"></span>upo ATRYS <span class=\"_ _1\"></span>ya que <span class=\"_ _1\"></span>tiene como <span class=\"_ _0\"></span>socios de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>manera indirecta  al  Grupo  Inveready, <span class=\"_ _1e\"> </span>vinculado  directa  o  indirectamente  con  el  consejero  de  la Sociedad Josep M\u00aa <span class=\"_ _0\"></span>Echarri, as\u00ed como <span class=\"_ _0\"></span>a Ion Ion, <span class=\"_ _0\"></span>S.L., vinculado directa o <span class=\"_ _0\"></span>indir<span class=\"_ _2\"></span>ectamente c<span class=\"_ _0\"></span>on el consejero de la Sociedad Manuel Guerrero Maldonado. 18.2) Transacciones entre Partes Vinculadas Las <span class=\"_ _3\"></span>operaciones <span class=\"_ _3\"></span>m\u00e1s <span class=\"_ _3\"></span>signi<span class=\"_ _2\"></span>ficativas <span class=\"_ _3\"></span>efectuadas <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>partes <span class=\"_ _1\"></span>vinculadas <span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>ej<span class=\"_ _2\"></span>ercicio <span class=\"_ _3\"></span>2025 <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>2024<span class=\"ls4\">,<span class=\"_ _4b\"> </span></span>se detallan a continuaci\u00f3n, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Prestaci\u00f3n de serv<span class=\"_ _2\"></span>icios 175<span class=\"ls0\"> </span>290<span class=\"ls0\"> </span>Gastos financiero<span class=\"_ _2\"></span>s partes vinculadas (No<span class=\"_ _2\"></span>ta 16)<span class=\"_ _2\"></span><span class=\"fs2\"> </span> 2.640 1.774 Gastos financiero<span class=\"_ _2\"></span>s bonos convertibles <span class=\"_ _2\"></span>(Nota 1<span class=\"_ _2\"></span>6) 1.515 1.458 La <span class=\"_ _2\"></span>presta<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>servicios <span class=\"_ _6\"></span>corresponde <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>venta <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>servicios <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>investiga<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>desarrollo <span class=\"_ _6\"></span>a<span class=\"_ _2\"></span> Morfeo <span class=\"_ _3\"></span>Biotech <span class=\"_ _1\"></span>AIE <span class=\"_ _1\"></span><span class=\"lse\">en<span class=\"ls0\"> <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ejercicios <span class=\"_ _3\"></span>2025 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2024. <span class=\"_ _1\"></span>Dicha <span class=\"_ _1\"></span>sociedad <span class=\"_ _3\"></span><span class=\"lse\">es<span class=\"_ _2\"></span><span class=\"ls0\"> <span class=\"_ _3\"></span>parte <span class=\"_ _1\"></span>vinculada <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo </span></span></span></span>Atrys <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>estar <span class=\"_ _5\"></span>administrada <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>I<span class=\"_ _0\"></span>nveready, <span class=\"_ _5\"></span>vinculado <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>consejero <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Sociedad Josep M\u00aa Echarri. Los ga<span class=\"_ _0\"></span>stos fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _1\"></span>co<span class=\"_ _2\"></span>n <span class=\"_ _0\"></span>partes <span class=\"_ _1\"></span>vinculadas en <span class=\"_ _1\"></span>el ejercicio <span class=\"_ _1\"></span>2025 incluyen <span class=\"_ _0\"></span>1.449 <span class=\"_ _0\"></span>miles de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euros correspondientes <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>comisiones <span class=\"_ _1\"></span>cargadas <span class=\"_ _3\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _3\"></span>Th<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>N<span class=\"_ _2\"></span>IMO\u2019s <span class=\"_ _3\"></span>Holding, <span class=\"_ _1\"></span>S.A.,<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>sociedad <span class=\"_ _1\"></span>vinculada a <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>miembro <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Consej<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Administraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Atrys <span class=\"_ _2\"></span>Health, <span class=\"_ _2\"></span>S.A. <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>diversos <span class=\"_ _2\"></span>contr<span class=\"_ _2\"></span>atos <span class=\"_ _2\"></span>de compraventa <span class=\"_ _2\"></span>de <span class=\"_ _5\"></span>derechos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>sin <span class=\"_ _5\"></span>re<span class=\"_ _0\"></span>curso <span class=\"_ _6\"></span>firmados <span class=\"_ _6\"></span>durante <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>ejerc<span class=\"_ _0\"></span>icio <span class=\"_ _6\"></span>2025 <span class=\"_ _5\"></span>con <span class=\"_ _2\"></span>dicha sociedad. <span class=\"_ _3\"></span>Estas <span class=\"_ _3\"></span>operaciones <span class=\"_ _1\"></span>han <span class=\"_ _3\"></span>comportado <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>co<span class=\"_ _2\"></span>misi\u00f3n <span class=\"_ _3\"></span>equivalente <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>2,5% <span class=\"_ _3\"></span>sobre <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>nominal total <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>los c<span class=\"_ _0\"></span>r\u00e9ditos <span class=\"_ _1\"></span>efectivamente <span class=\"_ _1\"></span>cedidos, <span class=\"_ _3\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>sido <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>55.965 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>l\u00edmite m\u00e1ximo aprobado de 25.000 miles de euros de manera simult\u00e1ne<span class=\"_ _0\"></span>a. Los gastos financieros con partes vinculadas del <span class=\"_ _2\"></span>ejercicio 2025 incluyen ta<span class=\"_ _2\"></span>mbi\u00e9n 904 miles de euros correspondientes al devengo de intere<span class=\"_ _0\"></span>ses de la l\u00ednea revolving cre<span class=\"_ _0\"></span>dit facility detallada en la <span class=\"_ _3\"></span>Nota <span class=\"_ _1\"></span>18.1,<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>as\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _1\"></span>intereses <span class=\"_ _3\"></span>deveng<span class=\"_ _2\"></span>ados <span class=\"_ _3\"></span>p<span class=\"_ _2\"></span>or <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>pr\u00e9stamo <span class=\"_ _1\"></span>susc<span class=\"_ _2\"></span>rito <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>por <span class=\"_ _3\"></span>The<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>NIMO\u2019S Holding, S.A. detallado en la nota 18.1. Adem\u00e1s, los gastos <span class=\"_ _2\"></span>financieros con partes vinculadas del ejercicio 2025 <span class=\"_ _2\"></span>incluyen 286 miles <span class=\"_ _2\"></span>de euros <span class=\"_ _8\"> </span>correspondientes <span class=\"_ _4\"> </span>al <span class=\"_ _8\"> </span>devengo <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>intereses <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>pr\u00e9stamo <span class=\"_ _8\"> </span>con <span class=\"_ _4\"> </span>accionistas<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>referencia concedido en julio de 2025 y detallado en la nota 18.1. Los <span class=\"_ _6\"></span>gastos <span class=\"_ _6\"></span>financieros <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>partes <span class=\"_ _2\"></span>vinculadas <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>inclu<span class=\"_ _2\"></span>\u00edan <span class=\"_ _6\"></span>880 <span class=\"_ _6\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>euros correspondientes <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>las comisiones <span class=\"_ _1\"></span>cargadas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>Th<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>NIMO\u2019s <span class=\"_ _1\"></span>Holding,<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>S.L., soc<span class=\"_ _0\"></span>iedad <span class=\"_ _1\"></span>vinculada a <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>miembro <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Consej<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Administraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Atrys <span class=\"_ _2\"></span>Health, <span class=\"_ _2\"></span>S.A. <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>diversos <span class=\"_ _2\"></span>contr<span class=\"_ _2\"></span>atos <span class=\"_ _2\"></span>de compraventa <span class=\"_ _2\"></span>de <span class=\"_ _5\"></span>derechos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>sin <span class=\"_ _5\"></span>re<span class=\"_ _0\"></span>curso <span class=\"_ _6\"></span>firmados <span class=\"_ _6\"></span>durante <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>ejer<span class=\"_ _0\"></span>cicio <span class=\"_ _6\"></span>2024 <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _6\"></span>dicha sociedad. <span class=\"_ _6\"></span>Estas <span class=\"_ _6\"></span>operaciones <span class=\"_ _6\"></span>comportaron <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>co<span class=\"_ _2\"></span>misi\u00f3n <span class=\"_ _6\"></span>equivalente <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>2,5% <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>nominal total de los cr\u00e9ditos efectivamente cedidos, que fueron de 33.783 miles de euros, con un l\u00ed<span class=\"_ _2\"></span>mite m\u00e1ximo aprobado de 15.000 miles de euros de manera simult\u00e1ne<span class=\"_ _0\"></span>a en dicho ejercicio. Adem\u00e1s, <span class=\"_ _1\"></span>los gastos <span class=\"_ _1\"></span>financieros <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>partes <span class=\"_ _1\"></span>vinculadas en <span class=\"_ _1\"></span>el e<span class=\"_ _0\"></span>jercicio <span class=\"_ _1\"></span>2024 inclu\u00edan <span class=\"_ _0\"></span>412 <span class=\"_ _1\"></span>miles de euros correspondientes <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>underwriting <span class=\"_ _2\"></span>fee <span class=\"_ _2\"></span>cargado <span class=\"_ _2\"></span>por The <span class=\"_ _2\"></span>N<span class=\"_ _2\"></span>IMO\u2019S Holding <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>relaci\u00f3n a <span class=\"_ _2\"></span>la l\u00ednea <span class=\"_ _5\"></span>revolving <span class=\"_ _5\"></span>credit <span class=\"_ _5\"></span>facility <span class=\"_ _9\"></span>detallada <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Nota <span class=\"_ _5\"></span>18.1<span class=\"_ _2\"></span>, <span class=\"_ _5\"></span>as\u00ed <span class=\"_ _9\"></span>como <span class=\"_ _5\"></span>268 <span class=\"_ _5\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el devengo <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> intere<span class=\"_ _0\"></span>ses de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dicha l\u00ednea<span class=\"_ _0\"></span>. Por <span class=\"_ _1\"></span>\u00faltim<span class=\"_ _2\"></span>o, los <span class=\"_ _1\"></span>gastos financieros <span class=\"_ _1\"></span>con partes vincula<span class=\"_ _0\"></span>das en el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>inclu<span class=\"_ _2\"></span>\u00edan <span class=\"_ _2\"></span>214 <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _6\"></span>correspondientes <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>int<span class=\"_ _2\"></span>ereses <span class=\"_ _2\"></span>devengados <span class=\"_ _6\"></span>por el pr\u00e9stamo suscrito con por The NIMO\u2019S <span class=\"ff2\">Holding detallado en la nota 18.1. </span>Todos  los  sa<span class=\"_ _0\"></span>ldos  y  transacciones <span class=\"_ _1e\"> </span>entre  el  Grupo  y <span class=\"_ _24\"> </span>las  partes  vinculadas  est\u00e1n  sujetos  a condiciones de mercado y no existen situaciones de conflicto de inter\u00e9s. 18.3<span class=\"lsa\">) </span>Saldos y Transacciones con los \u00d3rganos<span class=\"_ _2\"></span> de Administraci\u00f3n y la Alta Direcci\u00f3n Remuneraciones a los miembros del Consejos de Administraci\u00f3n<span class=\"_ _4b\"> </span>Las <span class=\"_ _5\"></span>remuneraciones <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>evengadas <span class=\"_ _5\"></span>durante <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>ejerci<span class=\"_ _2\"></span>cio <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>los <span class=\"_ _9\"></span>miembros <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>Consejo <span class=\"_ _9\"></span>de Administraci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _5\"></span>Dominante, <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>cual <span class=\"_ _5\"></span>forman <span class=\"_ _5\"></span>parte <span class=\"_ _5\"></span>algunos <span class=\"_ _6\"></span>directivos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>\u00e9sta, han <span class=\"_ _2\"></span>ascendido <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>347 <span class=\"_ _6\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>(372 <span class=\"_ _2\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024),<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>concepto <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> dietas de consejo.  Con fe<span class=\"_ _0\"></span>cha <span class=\"_ _1\"></span>12 de <span class=\"_ _0\"></span>junio <span class=\"_ _0\"></span>de 2025, <span class=\"_ _1\"></span>la Junta <span class=\"_ _1\"></span>General Ordinaria <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>ociedad <span class=\"_ _0\"></span>Dominante aprob\u00f3<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el Plan <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>Sucesi\u00f3n <span class=\"_ _4\"> </span>media<span class=\"_ _2\"></span>nte <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>cual <span class=\"_ _24\"> </span>se <span class=\"_ _4\"> </span>acord\u00f3 <span class=\"_ _4\"> </span>la<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>continuidad <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>S<span class=\"_ _2\"></span>antiago <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>Torres <span class=\"_ _24\"> </span>como presidente <span class=\"_ _9\"></span>no <span class=\"_ _8\"> </span>ejecutivo, <span class=\"_ _7\"> </span>anteriormente <span class=\"_ _7\"></span>presidente <span class=\"_ _7\"> </span>ejecutivo, <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>Isabel <span class=\"_ _7\"> </span>L<span class=\"_ _2\"></span>ozano, <span class=\"_ _7\"> </span>anterior Consejera D<span class=\"_ _2\"></span>elegada, <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>consejera <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>ejecutiva, <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>seguir\u00e1n <span class=\"_ _2\"></span>contribuyendo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>expansi\u00f3n y crecimiento futuro de Atrys. Asimismo, <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>aprob\u00f3 <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>nombramiento <span class=\"_ _1\"></span>de Maria<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>Isach <span class=\"_ _1\"></span>como <span class=\"_ _0\"></span>consejera <span class=\"_ _1\"></span>ejecutiva <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>Atys, paso<span class=\"_ _1\"></span> previo a su designaci\u00f3n como consejera delegada de la compa\u00f1\u00eda. Los directivos <span class=\"_ _0\"></span>que for<span class=\"_ _0\"></span>man parte <span class=\"_ _0\"></span>del Consejo <span class=\"_ _0\"></span>de Administrac<span class=\"_ _0\"></span>i\u00f3n no pe<span class=\"_ _0\"></span>rciben ning\u00fan importe<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> concepto de dietas de consejo. Los im<span class=\"_ _2\"></span>portes devengados <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>los C<span class=\"_ _2\"></span>onsejeros Ejecutivos <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>Dominante, los <span class=\"_ _2\"></span>cuales tienen la consideraci\u00f3n de Alta Dire<span class=\"_ _0\"></span>cci\u00f3n, durante el ejercicio 2025 y 2024, son los siguientes: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Sueldos, dietas y<span class=\"_ _2\"></span> otras remuneraciones<span class=\"_ _2\"></span> 299<span class=\"ls0\"> </span>409<span class=\"ls0\"> </span>Indemnizac<span class=\"_ _2\"></span>iones 943<span class=\"ls0\"> </span>- 1.242 409<span class=\"ls0\"> </span>18.4) <span class=\"_ _c\"> </span>Otra <span class=\"_ _27\"> </span>Informaci\u00f3n <span class=\"_ _27\"> </span>Referente <span class=\"_ _20\"> </span>al <span class=\"_ _27\"> </span>Consejo <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>Administraci\u00f3n<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>la <span class=\"_ _27\"> </span>Sociedad Dominante De <span class=\"_ _8\"> </span>acuerdo <span class=\"_ _4\"> </span>con <span class=\"_ _8\"> </span>la <span class=\"_ _4\"> </span>informaci\u00f3n <span class=\"_ _8\"> </span>en <span class=\"_ _4\"> </span>poder <span class=\"_ _8\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>la <span class=\"_ _4\"> </span>Sociedad <span class=\"_ _4\"> </span>Dominante, <span class=\"_ _8\"> </span>no<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>se <span class=\"_ _4\"> </span>han <span class=\"_ _8\"> </span>puesto <span class=\"_ _4\"> </span>d<span class=\"_ _2\"></span>e manifiesto <span class=\"_ _3\"></span>situaciones <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>conflicto, <span class=\"_ _3\"></span>directo <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>indirecto, <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>inter\u00e9s <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>Sociedad <span class=\"_ _3\"></span>Dominante,<span class=\"_ _2\"></span> con arr<span class=\"_ _0\"></span>eglo al <span class=\"_ _0\"></span>art\u00edculo <span class=\"_ _0\"></span>229 del <span class=\"_ _0\"></span>texto refundido <span class=\"_ _1\"></span>de la Le<span class=\"_ _0\"></span>y de <span class=\"_ _0\"></span>Sociedad de<span class=\"_ _0\"></span> Capital, exc<span class=\"_ _0\"></span>epto en <span class=\"_ _0\"></span>los casos en <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>haya <span class=\"_ _2\"></span>obtenido <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>autorizaci\u00f3n. <span class=\"_ _2\"></span>En <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Reglamento <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Consejo de <span class=\"_ _24\"> </span>Administraci\u00f3n <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>Sociedad  Dominante <span class=\"_ _24\"> </span>se  establece<span class=\"_ _0\"></span> <span class=\"_ _1e\"> </span>el <span class=\"_ _24\"> </span>deber  de <span class=\"_ _24\"> </span>los <span class=\"_ _1e\"> </span>consejeros <span class=\"_ _24\"> </span>d<span class=\"_ _2\"></span>e abstenerse <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>participar <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>deliberaci\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>vota<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>acuerdos <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>decisiones <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>el implicado o una persona vinculada tenga<span class=\"_ _0\"></span> un conflicto de inter\u00e9s, directo o indirecto.<span class=\"_ _2\"></span> Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>2024, <span class=\"_ _6\"></span>no exist\u00edan <span class=\"_ _2\"></span>compromisos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>complementos <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>pensiones, avales <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>garant\u00edas <span class=\"_ _0\"></span>concedidas <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>favor <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>\u00d3<span class=\"_ _2\"></span>rgano <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>Administraci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _1\"></span>Dominante. La prima anual de seguro de responsabilidad civil de todos los miembros de la alta direcci\u00f3n y Administradores por da\u00f1os ocasionados por actos u omisiones en el ejercicio de su cargo, para el ejercicio 2025 asciende a un importe de 75 miles de euros (mismo importe en 2024<span class=\"lsa\">).</span> Plan de Incentivos basado en Acciones 2023-2027 Con fecha<span class=\"_ _0\"></span> 20 <span class=\"_ _0\"></span>de diciembre <span class=\"_ _0\"></span>de 2022, <span class=\"_ _0\"></span>la Junta <span class=\"_ _1\"></span>de Accionistas de la <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>ociedad Dominante <span class=\"_ _0\"></span>aprob\u00f3, de <span class=\"_ _1\"></span>conformidad <span class=\"_ _0\"></span>con <span class=\"_ _1\"></span>los a<span class=\"_ _0\"></span>rt\u00edculos <span class=\"_ _1\"></span>219 de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Ley de <span class=\"_ _3\"></span>Sociedades <span class=\"_ _1\"></span>de Capital <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>11.9 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los Estatutos Sociales, <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>Plan <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Incentivos <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>largo <span class=\"_ _5\"></span>plazo <span class=\"_ _5\"></span>par<span class=\"_ _2\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>ejercicios <span class=\"_ _5\"></span>20<span class=\"_ _2\"></span>23, <span class=\"_ _5\"></span>2024 <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>2025, <span class=\"_ _5\"></span>p<span class=\"_ _2\"></span>ara <span class=\"_ _5\"></span>el Presidente <span class=\"_ _9\"></span>Eje<span class=\"_ _2\"></span>cutivo, <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>C<span class=\"_ _2\"></span>onsejera <span class=\"_ _9\"></span>Delegada <span class=\"_ _7\"> </span>y<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>ciertos <span class=\"_ _7\"> </span>miembros <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>el <span class=\"_ _7\"> </span>equipo <span class=\"_ _7\"> </span>directivo <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>la Sociedad Dominante y sus sociedades dependientes. El citado Plan ten\u00eda las siguientes caracter\u00edsticas iniciale<span class=\"_ _0\"></span>s: -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Objetivos: <span class=\"_ _8\"> </span>(i) <span class=\"_ _8\"> </span>retenci\u00f3n <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>alineamiento <span class=\"_ _8\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"> </span>los <span class=\"_ _4\"> </span>directivos <span class=\"_ _8\"> </span>clave <span class=\"_ _4\"> </span>con <span class=\"_ _7\"> </span>los <span class=\"_ _4\"> </span>objetivos estrat\u00e9gicos <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _0\"></span>preservando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>tal<span class=\"_ _2\"></span>ento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la organizac<span class=\"_ _0\"></span>i\u00f3n, <span class=\"_ _1\"></span>(ii) <span class=\"_ _0\"></span>reconocimiento al <span class=\"_ _9\"></span>compromiso <span class=\"_ _7\"> </span>y <span class=\"_ _7\"></span>al <span class=\"_ _9\"></span>ad<span class=\"_ _2\"></span>ecuado <span class=\"_ _9\"></span>des<span class=\"_ _2\"></span>empe\u00f1o <span class=\"_ _9\"></span>sostenido <span class=\"_ _7\"> </span>a <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>largo <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>tiempo, <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>(iii) vinculaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>retribuci\u00f3n <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>crecimiento de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>creaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>valor para los accionistas. El objetivo es incrementar el valor de cotizaci\u00f3n de la acci\u00f3n por encima de 7 euros por <span class=\"_ _5\"></span>a<span class=\"_ _2\"></span>cci\u00f3n <span class=\"_ _9\"></span>a <span class=\"_ _5\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>finaliz<span class=\"_ _2\"></span>aci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>Plan <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>Incentivos, <span class=\"_ _9\"></span>tomando <span class=\"_ _5\"></span>como<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>final <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>e referencia la <span class=\"_ _2\"></span>media <span class=\"_ _2\"></span>ponderada <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cotizaci\u00f3n de<span class=\"_ _2\"></span> la<span class=\"_ _2\"></span> ac<span class=\"_ _2\"></span>ci\u00f3n en <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>60 <span class=\"_ _2\"></span>sesiones <span class=\"_ _2\"></span>previas a <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>finalizaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Plan, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _3\"></span>ayudar <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>cumplimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>covenants del <span class=\"_ _6\"></span>Grupo <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>3 <span class=\"_ _6\"></span>a\u00f1os <span class=\"_ _6\"></span>(Deu<span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>financi<span class=\"_ _2\"></span>era <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>eta/Ebidta, <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>cash <span class=\"_ _6\"></span>Flow <span class=\"_ _2\"></span>cov<span class=\"_ _2\"></span>er). <span class=\"_ _2\"></span>En<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>caso <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>acci\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>finalizaci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>P<span class=\"_ _2\"></span>lan <span class=\"_ _2\"></span>fuera <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>7 <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>inferior <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>se devengar\u00eda ning\u00fan incentivo. -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Naturaleza: incentivo consistente en <span class=\"_ _2\"></span>la entrega de derechos sobre <span class=\"_ _2\"></span>acciones de Atrys en <span class=\"_ _5\"></span>funci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>(i) <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>revalorizaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _5\"></span>acci\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>Sociedad <span class=\"_ _9\"></span>Dominante <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>la<span class=\"_ _2\"></span>s Bolsas <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>Valores <span class=\"_ _8\"> </span>espa\u00f1olas <span class=\"_ _7\"> </span>durante <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>vigencia <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>Plan <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>Incentivos <span class=\"_ _7\"> </span>y <span class=\"_ _8\"> </span>(ii) <span class=\"_ _8\"> </span>el cumplimiento de determinados objetivos financieros globales. -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Duraci\u00f3n: 3 a\u00f1os (desde el 1 de enero de 2023 ha<span class=\"_ _0\"></span>sta el 1 de febrero de 2026). -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Beneficiarios: <span class=\"_ _3\"></span>39 <span class=\"_ _0\"></span>directivos <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>personas <span class=\"_ _3\"></span>clave <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>Grupo, <span class=\"_ _3\"></span>entre <span class=\"_ _1\"></span>los que<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>encontraban don  Santiago <span class=\"_ _1e\"> </span>de  Torres  Sanahuja, <span class=\"_ _24\"> </span>P<span class=\"_ _2\"></span>residente  Ejecutivo,  y <span class=\"_ _24\"> </span>do\u00f1a<span class=\"_ _2\"></span>  Isabel <span class=\"_ _1e\"> </span>Lozano Fernandez, <span class=\"_ _6\"></span>Consejera <span class=\"_ _5\"></span>Delegada <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>dicha <span class=\"_ _5\"></span>fecha. <span class=\"_ _5\"></span>Se <span class=\"_ _5\"></span>incluye <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>posibilidad <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>incluir nuevos beneficiarios con el objetivo de captar talento. -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>N\u00famero <span class=\"_ _7\"> </span>m\u00e1ximo <span class=\"_ _4\"> </span>de <span class=\"_ _7\"> </span>acciones: <span class=\"_ _8\"> </span>1.350.000 <span class=\"_ _4\"> </span>acciones, <span class=\"_ _7\"> </span>correspondiente <span class=\"_ _8\"> </span>al <span class=\"_ _8\"> </span>1,81% <span class=\"_ _8\"> </span>del capital <span class=\"_ _5\"></span>social <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Atrys <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>aprobaci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>P<span class=\"_ _2\"></span>lan <span class=\"_ _5\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Junta <span class=\"_ _5\"></span>General <span class=\"_ _5\"></span>de<span class=\"_ _2\"></span> Accionistas, <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>20 <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>2022. <span class=\"_ _9\"></span>Se <span class=\"_ _9\"></span>ha <span class=\"_ _7\"> </span>considerado <span class=\"_ _9\"></span>para <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>c\u00f3mputo <span class=\"_ _7\"></span>de dicho <span class=\"_ _5\"></span>porcentaje <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>capital <span class=\"_ _5\"></span>social <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>nuevas <span class=\"_ _5\"></span>acciones <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>ocasi\u00f3n <span class=\"_ _5\"></span>del<span class=\"_ _2\"></span> aumento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>capital <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>compensaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _5\"></span>cr\u00e9ditos <span class=\"_ _6\"></span>cuya <span class=\"_ _6\"></span>aprobaci\u00f3n <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>re<span class=\"_ _0\"></span>aliz\u00f3 <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la<span class=\"_ _2\"></span> citada Junta. El Presidente Ejecutivo y la Consejera Delegada a dicha fecha podr\u00edan recibir <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>bene<span class=\"_ _0\"></span>ficiarios <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Plan <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>n\u00famero <span class=\"_ _5\"></span>m\u00e1ximo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>181.490 <span class=\"_ _5\"></span>acc<span class=\"_ _0\"></span>iones <span class=\"_ _5\"></span>cada uno de ellos. -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Mecanismos <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>liquidaci\u00f3n: <span class=\"_ _6\"></span>Aumento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>capital <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>compensaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>cr\u00e9ditos generados por los <span class=\"_ _2\"></span>beneficiarios. Se somete<span class=\"_ _2\"></span>r\u00e1 a la <span class=\"_ _2\"></span>aprobaci\u00f3n de la<span class=\"_ _2\"></span> Junta G<span class=\"_ _2\"></span>eneral de<span class=\"_ _2\"></span> Accionistas <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>finalizaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _1\"></span>Plan e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>citado <span class=\"_ _1\"></span>aum<span class=\"_ _2\"></span>ento <span class=\"_ _1\"></span>de capital <span class=\"_ _1\"></span>por c<span class=\"_ _0\"></span>ompensaci\u00f3n de cr\u00e9ditos. -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Cl\u00e1usulas <span class=\"_ _7\"></span>malus <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>clawback, <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>recuperaci\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>remuneraci\u00f3n <span class=\"_ _7\"> </span>devengada <span class=\"_ _7\"> </span>y/o<span class=\"_ _2\"></span> satisfecha, <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>caso <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>dicha<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>remuneraci\u00f3n <span class=\"_ _9\"></span>n<span class=\"_ _2\"></span>o <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>haya <span class=\"_ _7\"> </span>estado <span class=\"_ _9\"></span>ajustando <span class=\"_ _7\"></span>a <span class=\"_ _9\"></span>las condiciones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>rendimiento <span class=\"_ _7\"></span>o <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"></span>se <span class=\"_ _7\"></span>hayan <span class=\"_ _9\"></span>a<span class=\"_ _2\"></span>bonado <span class=\"_ _9\"></span>atendiendo <span class=\"_ _9\"></span>a <span class=\"_ _7\"></span>datos <span class=\"_ _9\"></span>cuya inexactitud quede acreditada con posterioridad. -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Potestad <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Consejo <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>Administraci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>ajuste <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _5\"></span>condiciones <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>Plan: <span class=\"_ _5\"></span>El Consejo  de  Administraci\u00f3n,  a  propuesta  de  la  Comisi\u00f3n  de  Nombramientos  y Retribuciones, <span class=\"_ _3\"></span>tomar\u00e1, <span class=\"_ _3\"></span>en <span class=\"_ _1\"></span>cada <span class=\"_ _3\"></span>caso, <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>decisiones <span class=\"_ _3\"></span>oportunas <span class=\"_ _1\"></span>para <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>correcta <span class=\"_ _1\"></span>gesti\u00f3n y administ<span class=\"_ _2\"></span>raci\u00f3n del <span class=\"_ _2\"></span>Plan. <span class=\"_ _2\"></span>En <span class=\"_ _2\"></span>concreto, podr<span class=\"_ _2\"></span>\u00e1 mo<span class=\"_ _2\"></span>dificar las <span class=\"_ _2\"></span>condiciones <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>mismo cuando <span class=\"_ _3\"></span>sea <span class=\"_ _1\"></span>necesario <span class=\"_ _1\"></span>adaptarlo <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>fin <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>dar <span class=\"_ _1\"></span>cumplimiento <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>requisitos <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>deriven de <span class=\"_ _5\"></span>disposiciones <span class=\"_ _6\"></span>legales <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>interpretaciones <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>requerimientos <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>sobre <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>normas vigentes o futuras pudieran efectuar cualesquiera autoridades c<span class=\"_ _0\"></span>ompetentes.<span class=\"_ _4b\"> </span>Asimismo, <span class=\"_ _0\"></span>bajo <span class=\"_ _1\"></span>el supues<span class=\"_ _1\"></span>to de <span class=\"_ _1\"></span>producirse <span class=\"_ _1\"></span>cambios internos <span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>externos <span class=\"_ _1\"></span>significativos relacionados <span class=\"_ _7\"></span>con <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>plan <span class=\"_ _8\"> </span>de <span class=\"_ _7\"></span>negocio <span class=\"_ _7\"> </span>(por <span class=\"_ _7\"> </span>ej<span class=\"_ _2\"></span>emplo, <span class=\"_ _7\"> </span>per\u00edmetro <span class=\"_ _7\"></span>del <span class=\"_ _7\"> </span>Grupo,<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>entorno macroecon\u00f3mico <span class=\"_ _23\"> </span>o <span class=\"_ _20\"> </span>regulaci\u00f3n) <span class=\"_ _20\"> </span>que <span class=\"_ _20\"> </span>evidenciaran <span class=\"_ _23\"> </span>la <span class=\"_ _20\"> </span>necesidad <span class=\"_ _20\"> </span>de <span class=\"_ _23\"> </span>r<span class=\"_ _2\"></span>evisar <span class=\"_ _20\"> </span>las condiciones <span class=\"_ _6\"></span>generales <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>Plan, <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>Consejo <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Administraci\u00f3n <span class=\"_ _6\"></span>podr\u00e1 <span class=\"_ _6\"></span>encargar <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>un tercero <span class=\"_ _9\"></span>independiente <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"> </span>reconocido <span class=\"_ _7\"></span>prestigio <span class=\"_ _7\"> </span>reevaluar <span class=\"_ _7\"> </span>el <span class=\"_ _8\"> </span>Plan <span class=\"_ _7\"> </span>y, <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>su <span class=\"_ _7\"> </span>caso, <span class=\"_ _7\"> </span>la aprobaci\u00f3n <span class=\"_ _20\"> </span>de <span class=\"_ _27\"> </span>las <span class=\"_ _27\"> </span>mod<span class=\"_ _2\"></span>ificaciones <span class=\"_ _20\"> </span>que <span class=\"_ _27\"> </span>considere <span class=\"_ _27\"> </span>necesarias <span class=\"_ _27\"> </span>para <span class=\"_ _27\"> </span>la <span class=\"_ _27\"> </span>correcta adecuaci\u00f3n del Plan a la nueva realidad.<span class=\"ff4\"> </span>-<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Permanencia <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>los beneficiarios en <span class=\"_ _1\"></span>la Sociedad <span class=\"_ _0\"></span>Dominante/Grupo: Sin <span class=\"_ _1\"></span>perjuicio de las <span class=\"_ _1d\"> </span>condiciones <span class=\"_ _1d\"> </span>especiales <span class=\"_ _23\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _1d\"> </span>el <span class=\"_ _1d\"> </span>Consejo <span class=\"_ _23\"> </span>de <span class=\"_ _1d\"> </span>Administraci\u00f3n <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>la <span class=\"_ _23\"> </span>Soc<span class=\"_ _0\"></span>iedad Dominante <span class=\"_ _5\"></span>pueda <span class=\"_ _5\"></span>establecer <span class=\"_ _6\"></span>p<span class=\"_ _2\"></span>ara <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>parte <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>beneficiari<span class=\"_ _2\"></span>os <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los derechos <span class=\"_ _0\"></span>que para <span class=\"_ _0\"></span>los mismos se <span class=\"_ _1\"></span>deriven del Plan, se<span class=\"_ _0\"></span>r\u00e1 ne<span class=\"_ _0\"></span>cesario que <span class=\"_ _1\"></span>el beneficiario haya <span class=\"_ _4\"> </span>mantenido <span class=\"_ _1e\"> </span>de <span class=\"_ _24\"> </span>forma <span class=\"_ _24\"> </span>ininterrumpida <span class=\"_ _24\"> </span>una <span class=\"_ _24\"> </span>relaci\u00f3n <span class=\"_ _24\"> </span>laboral <span class=\"_ _24\"> </span>ya <span class=\"_ _24\"> </span>sea <span class=\"_ _1e\"> </span>ordinaria, especial, <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>alta <span class=\"_ _4\"> </span>dir<span class=\"_ _2\"></span>ecci\u00f3n <span class=\"_ _4\"> </span>o <span class=\"_ _24\"> </span>mercantil <span class=\"_ _24\"> </span>con <span class=\"_ _4\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _24\"> </span>Sociedad <span class=\"_ _4\"> </span>Dominante <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>su <span class=\"_ _24\"> </span>Grupo durante el periodo de vigencia del Plan de Incentivos.<span class=\"ff4\"> </span>El <span class=\"_ _9\"></span>29 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>abril <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>2025, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Consejo <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>Administraci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _9\"></span>Dominante <span class=\"_ _9\"></span>aprob\u00f3 <span class=\"_ _9\"></span>la prolongaci\u00f3n del plazo de durac<span class=\"_ _0\"></span>i\u00f3n del Plan de Incentivos hasta mayo de 2027. Al <span class=\"_ _9\"></span>cierre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>ejercicios <span class=\"_ _7\"></span>2023 <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>2024, <span class=\"_ _7\"></span>5 <span class=\"_ _9\"></span>beneficiarios <span class=\"_ _9\"></span>eran <span class=\"_ _9\"></span>conocedores <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>decisi\u00f3n <span class=\"_ _9\"></span>de asignaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Plan de <span class=\"_ _1\"></span>In<span class=\"_ _2\"></span>centivos <span class=\"_ _0\"></span>que el <span class=\"_ _1\"></span>Consejo de <span class=\"_ _0\"></span>Administraci\u00f3n <span class=\"_ _0\"></span>de la <span class=\"_ _1\"></span>Sociedad Dominante aprob\u00f3, <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>si <span class=\"_ _2\"></span>bien <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>hab\u00eda <span class=\"_ _6\"></span>realizado <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>comunicaci\u00f3n <span class=\"_ _6\"></span>formal <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>dicha <span class=\"_ _5\"></span>asignaci\u00f3n, <span class=\"_ _2\"></span>tomando en consideraci\u00f3n <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>expectativa valida <span class=\"_ _2\"></span>en dichos <span class=\"_ _2\"></span>beneficiarios, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>registr\u00f3 el <span class=\"_ _2\"></span>impacto en <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>ejercicios <span class=\"_ _2\"></span>2023 <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>2024. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>P<span class=\"_ _2\"></span>lan <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Incentivos <span class=\"_ _6\"></span>ascendi\u00f3 <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>132.595 <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>fue estimado <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>BDO Auditores, <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>.L.P. <span class=\"_ _0\"></span>como experto <span class=\"_ _0\"></span>independiente <span class=\"_ _0\"></span>utilizando la <span class=\"_ _1\"></span>metodolog\u00eda de valoraci\u00f3n Black-Scholes y emitiendo un informe en marz<span class=\"_ _0\"></span>o de 2024.<span class=\"_ _2\"></span> En  fecha  30  de  mayo  de  2025  se  produce  la  comunicaci\u00f3n  de  asignaci\u00f3n  a  33  nuevos beneficiarios <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>Plan, <span class=\"_ _6\"></span>El <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>nuevas <span class=\"_ _5\"></span>asignaciones <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>Plan <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>Incentivos <span class=\"_ _6\"></span>asciende <span class=\"_ _5\"></span>a 15.475 <span class=\"_ _2a\"> </span>euros, <span class=\"_ _2a\"> </span>siendo <span class=\"_ _2a\"> </span>de <span class=\"_ _1f\"> </span>nuevo <span class=\"_ _2a\"> </span>estimado <span class=\"_ _2a\"> </span>po<span class=\"_ _2\"></span>r <span class=\"_ _2a\"> </span>BDO <span class=\"_ _2a\"> </span>Auditores, <span class=\"_ _1f\"> </span>S<span class=\"_ _2\"></span>.L.P. <span class=\"_ _2a\"> </span>como <span class=\"_ _2a\"> </span>experto independiente utilizando la metodolog\u00eda de valoraci\u00f3n Black-Scholes. Tal <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>como <span class=\"_ _9\"></span>establece <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>normativa <span class=\"_ _5\"></span>contable <span class=\"_ _5\"></span>vigente, <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>Plan <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>clasifica <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>li<span class=\"_ _2\"></span>quidable <span class=\"_ _5\"></span>en instrumentos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>patrimonio <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _6\"></span>durante <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Periodo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Consolidaci\u00f3n <span class=\"_ _6\"></span>supone el registro de un gasto de personal, teniendo su contrapartida en el patrimonio neto. El importe total registrado como gasto de personal durante el ejercicio 2025 asciende a 60 miles de euros.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-532": {
   "value": "18.2) Transacciones entre Partes Vinculadas Las <span class=\"_ _3\"></span>operaciones <span class=\"_ _3\"></span>m\u00e1s <span class=\"_ _3\"></span>signi<span class=\"_ _2\"></span>ficativas <span class=\"_ _3\"></span>efectuadas <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>partes <span class=\"_ _1\"></span>vinculadas <span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>ej<span class=\"_ _2\"></span>ercicio <span class=\"_ _3\"></span>2025 <span class=\"_ _3\"></span>y <span class=\"_ _1\"></span>2024<span class=\"ls4\">,<span class=\"_ _4b\"> </span></span>se detallan a continuaci\u00f3n, en miles de euros: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Prestaci\u00f3n de serv<span class=\"_ _2\"></span>icios 175<span class=\"ls0\"> </span>290<span class=\"ls0\"> </span>Gastos financiero<span class=\"_ _2\"></span>s partes vinculadas (No<span class=\"_ _2\"></span>ta 16)<span class=\"_ _2\"></span><span class=\"fs2\"> </span> 2.640 1.774 Gastos financiero<span class=\"_ _2\"></span>s bonos convertibles <span class=\"_ _2\"></span>(Nota 1<span class=\"_ _2\"></span>6) 1.515 1.458 La <span class=\"_ _2\"></span>presta<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>servicios <span class=\"_ _6\"></span>corresponde <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>venta <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>servicios <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>investiga<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>desarrollo <span class=\"_ _6\"></span>a<span class=\"_ _2\"></span> Morfeo <span class=\"_ _3\"></span>Biotech <span class=\"_ _1\"></span>AIE <span class=\"_ _1\"></span><span class=\"lse\">en<span class=\"ls0\"> <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ejercicios <span class=\"_ _3\"></span>2025 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2024. <span class=\"_ _1\"></span>Dicha <span class=\"_ _1\"></span>sociedad <span class=\"_ _3\"></span><span class=\"lse\">es<span class=\"_ _2\"></span><span class=\"ls0\"> <span class=\"_ _3\"></span>parte <span class=\"_ _1\"></span>vinculada <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo </span></span></span></span>Atrys <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>estar <span class=\"_ _5\"></span>administrada <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>I<span class=\"_ _0\"></span>nveready, <span class=\"_ _5\"></span>vinculado <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>consejero <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Sociedad Josep M\u00aa Echarri. Los ga<span class=\"_ _0\"></span>stos fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _1\"></span>co<span class=\"_ _2\"></span>n <span class=\"_ _0\"></span>partes <span class=\"_ _1\"></span>vinculadas en <span class=\"_ _1\"></span>el ejercicio <span class=\"_ _1\"></span>2025 incluyen <span class=\"_ _0\"></span>1.449 <span class=\"_ _0\"></span>miles de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euros correspondientes <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>comisiones <span class=\"_ _1\"></span>cargadas <span class=\"_ _3\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _3\"></span>Th<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>N<span class=\"_ _2\"></span>IMO\u2019s <span class=\"_ _3\"></span>Holding, <span class=\"_ _1\"></span>S.A.,<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>sociedad <span class=\"_ _1\"></span>vinculada a <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>miembro <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Consej<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Administraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Atrys <span class=\"_ _2\"></span>Health, <span class=\"_ _2\"></span>S.A. <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>diversos <span class=\"_ _2\"></span>contr<span class=\"_ _2\"></span>atos <span class=\"_ _2\"></span>de compraventa <span class=\"_ _2\"></span>de <span class=\"_ _5\"></span>derechos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>sin <span class=\"_ _5\"></span>re<span class=\"_ _0\"></span>curso <span class=\"_ _6\"></span>firmados <span class=\"_ _6\"></span>durante <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>ejerc<span class=\"_ _0\"></span>icio <span class=\"_ _6\"></span>2025 <span class=\"_ _5\"></span>con <span class=\"_ _2\"></span>dicha sociedad. <span class=\"_ _3\"></span>Estas <span class=\"_ _3\"></span>operaciones <span class=\"_ _1\"></span>han <span class=\"_ _3\"></span>comportado <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>co<span class=\"_ _2\"></span>misi\u00f3n <span class=\"_ _3\"></span>equivalente <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>2,5% <span class=\"_ _3\"></span>sobre <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>nominal total <span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>los c<span class=\"_ _0\"></span>r\u00e9ditos <span class=\"_ _1\"></span>efectivamente <span class=\"_ _1\"></span>cedidos, <span class=\"_ _3\"></span>qu<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>sido <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>55.965 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>l\u00edmite m\u00e1ximo aprobado de 25.000 miles de euros de manera simult\u00e1ne<span class=\"_ _0\"></span>a. Los gastos financieros con partes vinculadas del <span class=\"_ _2\"></span>ejercicio 2025 incluyen ta<span class=\"_ _2\"></span>mbi\u00e9n 904 miles de euros correspondientes al devengo de intere<span class=\"_ _0\"></span>ses de la l\u00ednea revolving cre<span class=\"_ _0\"></span>dit facility detallada en la <span class=\"_ _3\"></span>Nota <span class=\"_ _1\"></span>18.1,<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>as\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _1\"></span>intereses <span class=\"_ _3\"></span>deveng<span class=\"_ _2\"></span>ados <span class=\"_ _3\"></span>p<span class=\"_ _2\"></span>or <span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>pr\u00e9stamo <span class=\"_ _1\"></span>susc<span class=\"_ _2\"></span>rito <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>por <span class=\"_ _3\"></span>The<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>NIMO\u2019S Holding, S.A. detallado en la nota 18.1. Adem\u00e1s, los gastos <span class=\"_ _2\"></span>financieros con partes vinculadas del ejercicio 2025 <span class=\"_ _2\"></span>incluyen 286 miles <span class=\"_ _2\"></span>de euros <span class=\"_ _8\"> </span>correspondientes <span class=\"_ _4\"> </span>al <span class=\"_ _8\"> </span>devengo <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>intereses <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>pr\u00e9stamo <span class=\"_ _8\"> </span>con <span class=\"_ _4\"> </span>accionistas<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>referencia concedido en julio de 2025 y detallado en la nota 18.1. Los <span class=\"_ _6\"></span>gastos <span class=\"_ _6\"></span>financieros <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>partes <span class=\"_ _2\"></span>vinculadas <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _6\"></span>inclu<span class=\"_ _2\"></span>\u00edan <span class=\"_ _6\"></span>880 <span class=\"_ _6\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>euros correspondientes <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>las comisiones <span class=\"_ _1\"></span>cargadas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>Th<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>NIMO\u2019s <span class=\"_ _1\"></span>Holding,<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>S.L., soc<span class=\"_ _0\"></span>iedad <span class=\"_ _1\"></span>vinculada a <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>miembro <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Consej<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Administraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Atrys <span class=\"_ _2\"></span>Health, <span class=\"_ _2\"></span>S.A. <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>diversos <span class=\"_ _2\"></span>contr<span class=\"_ _2\"></span>atos <span class=\"_ _2\"></span>de compraventa <span class=\"_ _2\"></span>de <span class=\"_ _5\"></span>derechos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>sin <span class=\"_ _5\"></span>re<span class=\"_ _0\"></span>curso <span class=\"_ _6\"></span>firmados <span class=\"_ _6\"></span>durante <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>ejer<span class=\"_ _0\"></span>cicio <span class=\"_ _6\"></span>2024 <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _6\"></span>dicha sociedad. <span class=\"_ _6\"></span>Estas <span class=\"_ _6\"></span>operaciones <span class=\"_ _6\"></span>comportaron <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>co<span class=\"_ _2\"></span>misi\u00f3n <span class=\"_ _6\"></span>equivalente <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>2,5% <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>nominal total de los cr\u00e9ditos efectivamente cedidos, que fueron de 33.783 miles de euros, con un l\u00ed<span class=\"_ _2\"></span>mite m\u00e1ximo aprobado de 15.000 miles de euros de manera simult\u00e1ne<span class=\"_ _0\"></span>a en dicho ejercicio. Adem\u00e1s, <span class=\"_ _1\"></span>los gastos <span class=\"_ _1\"></span>financieros <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>partes <span class=\"_ _1\"></span>vinculadas en <span class=\"_ _1\"></span>el e<span class=\"_ _0\"></span>jercicio <span class=\"_ _1\"></span>2024 inclu\u00edan <span class=\"_ _0\"></span>412 <span class=\"_ _1\"></span>miles de euros correspondientes <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>underwriting <span class=\"_ _2\"></span>fee <span class=\"_ _2\"></span>cargado <span class=\"_ _2\"></span>por The <span class=\"_ _2\"></span>N<span class=\"_ _2\"></span>IMO\u2019S Holding <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>relaci\u00f3n a <span class=\"_ _2\"></span>la l\u00ednea <span class=\"_ _5\"></span>revolving <span class=\"_ _5\"></span>credit <span class=\"_ _5\"></span>facility <span class=\"_ _9\"></span>detallada <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Nota <span class=\"_ _5\"></span>18.1<span class=\"_ _2\"></span>, <span class=\"_ _5\"></span>as\u00ed <span class=\"_ _9\"></span>como <span class=\"_ _5\"></span>268 <span class=\"_ _5\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el devengo <span class=\"_ _1\"></span>de<span class=\"_ _2\"></span> intere<span class=\"_ _0\"></span>ses de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dicha l\u00ednea<span class=\"_ _0\"></span>. Por <span class=\"_ _1\"></span>\u00faltim<span class=\"_ _2\"></span>o, los <span class=\"_ _1\"></span>gastos financieros <span class=\"_ _1\"></span>con partes vincula<span class=\"_ _0\"></span>das en el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>inclu<span class=\"_ _2\"></span>\u00edan <span class=\"_ _2\"></span>214 <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>les <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _6\"></span>correspondientes <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>int<span class=\"_ _2\"></span>ereses <span class=\"_ _2\"></span>devengados <span class=\"_ _6\"></span>por el pr\u00e9stamo suscrito con por The NIMO\u2019S <span class=\"ff2\">Holding detallado en la nota 18.1. </span>Todos  los  sa<span class=\"_ _0\"></span>ldos  y  transacciones <span class=\"_ _1e\"> </span>entre  el  Grupo  y <span class=\"_ _24\"> </span>las  partes  vinculadas  est\u00e1n  sujetos  a condiciones de mercado y no existen situaciones de conflicto de inter\u00e9s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-533": {
   "value": "18.3<span class=\"lsa\">) </span>Saldos y Transacciones con los \u00d3rganos<span class=\"_ _2\"></span> de Administraci\u00f3n y la Alta Direcci\u00f3n Remuneraciones a los miembros del Consejos de Administraci\u00f3n<span class=\"_ _4b\"> </span>Las <span class=\"_ _5\"></span>remuneraciones <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>evengadas <span class=\"_ _5\"></span>durante <span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>ejerci<span class=\"_ _2\"></span>cio <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>los <span class=\"_ _9\"></span>miembros <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>Consejo <span class=\"_ _9\"></span>de Administraci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _5\"></span>Dominante, <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>cual <span class=\"_ _5\"></span>forman <span class=\"_ _5\"></span>parte <span class=\"_ _5\"></span>algunos <span class=\"_ _6\"></span>directivos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>\u00e9sta, han <span class=\"_ _2\"></span>ascendido <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>347 <span class=\"_ _6\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>(372 <span class=\"_ _2\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024),<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>concepto <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> dietas de consejo.  Con fe<span class=\"_ _0\"></span>cha <span class=\"_ _1\"></span>12 de <span class=\"_ _0\"></span>junio <span class=\"_ _0\"></span>de 2025, <span class=\"_ _1\"></span>la Junta <span class=\"_ _1\"></span>General Ordinaria <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>ociedad <span class=\"_ _0\"></span>Dominante aprob\u00f3<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el Plan <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>Sucesi\u00f3n <span class=\"_ _4\"> </span>media<span class=\"_ _2\"></span>nte <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>cual <span class=\"_ _24\"> </span>se <span class=\"_ _4\"> </span>acord\u00f3 <span class=\"_ _4\"> </span>la<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>continuidad <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>S<span class=\"_ _2\"></span>antiago <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>Torres <span class=\"_ _24\"> </span>como presidente <span class=\"_ _9\"></span>no <span class=\"_ _8\"> </span>ejecutivo, <span class=\"_ _7\"> </span>anteriormente <span class=\"_ _7\"></span>presidente <span class=\"_ _7\"> </span>ejecutivo, <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>Isabel <span class=\"_ _7\"> </span>L<span class=\"_ _2\"></span>ozano, <span class=\"_ _7\"> </span>anterior Consejera D<span class=\"_ _2\"></span>elegada, <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>consejera <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>ejecutiva, <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>seguir\u00e1n <span class=\"_ _2\"></span>contribuyendo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>expansi\u00f3n y crecimiento futuro de Atrys. Asimismo, <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>aprob\u00f3 <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>nombramiento <span class=\"_ _1\"></span>de Maria<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>Isach <span class=\"_ _1\"></span>como <span class=\"_ _0\"></span>consejera <span class=\"_ _1\"></span>ejecutiva <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>Atys, paso<span class=\"_ _1\"></span> previo a su designaci\u00f3n como consejera delegada de la compa\u00f1\u00eda. Los directivos <span class=\"_ _0\"></span>que for<span class=\"_ _0\"></span>man parte <span class=\"_ _0\"></span>del Consejo <span class=\"_ _0\"></span>de Administrac<span class=\"_ _0\"></span>i\u00f3n no pe<span class=\"_ _0\"></span>rciben ning\u00fan importe<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> concepto de dietas de consejo. Los im<span class=\"_ _2\"></span>portes devengados <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>los C<span class=\"_ _2\"></span>onsejeros Ejecutivos <span class=\"_ _2\"></span>de la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>Dominante, los <span class=\"_ _2\"></span>cuales tienen la consideraci\u00f3n de Alta Dire<span class=\"_ _0\"></span>cci\u00f3n, durante el ejercicio 2025 y 2024, son los siguientes: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Sueldos, dietas y<span class=\"_ _2\"></span> otras remuneraciones<span class=\"_ _2\"></span> 299<span class=\"ls0\"> </span>409<span class=\"ls0\"> </span>Indemnizac<span class=\"_ _2\"></span>iones 943<span class=\"ls0\"> </span>- 1.242 409<span class=\"ls0\"> </span>18.4) <span class=\"_ _c\"> </span>Otra <span class=\"_ _27\"> </span>Informaci\u00f3n <span class=\"_ _27\"> </span>Referente <span class=\"_ _20\"> </span>al <span class=\"_ _27\"> </span>Consejo <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>Administraci\u00f3n<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>la <span class=\"_ _27\"> </span>Sociedad Dominante De <span class=\"_ _8\"> </span>acuerdo <span class=\"_ _4\"> </span>con <span class=\"_ _8\"> </span>la <span class=\"_ _4\"> </span>informaci\u00f3n <span class=\"_ _8\"> </span>en <span class=\"_ _4\"> </span>poder <span class=\"_ _8\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>la <span class=\"_ _4\"> </span>Sociedad <span class=\"_ _4\"> </span>Dominante, <span class=\"_ _8\"> </span>no<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>se <span class=\"_ _4\"> </span>han <span class=\"_ _8\"> </span>puesto <span class=\"_ _4\"> </span>d<span class=\"_ _2\"></span>e manifiesto <span class=\"_ _3\"></span>situaciones <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>conflicto, <span class=\"_ _3\"></span>directo <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>indirecto, <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>inter\u00e9s <span class=\"_ _3\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>Sociedad <span class=\"_ _3\"></span>Dominante,<span class=\"_ _2\"></span> con arr<span class=\"_ _0\"></span>eglo al <span class=\"_ _0\"></span>art\u00edculo <span class=\"_ _0\"></span>229 del <span class=\"_ _0\"></span>texto refundido <span class=\"_ _1\"></span>de la Le<span class=\"_ _0\"></span>y de <span class=\"_ _0\"></span>Sociedad de<span class=\"_ _0\"></span> Capital, exc<span class=\"_ _0\"></span>epto en <span class=\"_ _0\"></span>los casos en <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>haya <span class=\"_ _2\"></span>obtenido <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>correspondiente <span class=\"_ _2\"></span>autorizaci\u00f3n. <span class=\"_ _2\"></span>En <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Reglamento <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Consejo de <span class=\"_ _24\"> </span>Administraci\u00f3n <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>la <span class=\"_ _24\"> </span>Sociedad  Dominante <span class=\"_ _24\"> </span>se  establece<span class=\"_ _0\"></span> <span class=\"_ _1e\"> </span>el <span class=\"_ _24\"> </span>deber  de <span class=\"_ _24\"> </span>los <span class=\"_ _1e\"> </span>consejeros <span class=\"_ _24\"> </span>d<span class=\"_ _2\"></span>e abstenerse <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>participar <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>deliberaci\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>vota<span class=\"_ _2\"></span>ci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>acuerdos <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>decisiones <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>el implicado o una persona vinculada tenga<span class=\"_ _0\"></span> un conflicto de inter\u00e9s, directo o indirecto.<span class=\"_ _2\"></span> Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>2024, <span class=\"_ _6\"></span>no exist\u00edan <span class=\"_ _2\"></span>compromisos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>complementos <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>pensiones, avales <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>garant\u00edas <span class=\"_ _0\"></span>concedidas <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>favor <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>\u00d3<span class=\"_ _2\"></span>rgano <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>Administraci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _1\"></span>Dominante. La prima anual de seguro de responsabilidad civil de todos los miembros de la alta direcci\u00f3n y Administradores por da\u00f1os ocasionados por actos u omisiones en el ejercicio de su cargo, para el ejercicio 2025 asciende a un importe de 75 miles de euros (mismo importe en 2024<span class=\"lsa\">).</span> Plan de Incentivos basado en Acciones 2023-2027 Con fecha<span class=\"_ _0\"></span> 20 <span class=\"_ _0\"></span>de diciembre <span class=\"_ _0\"></span>de 2022, <span class=\"_ _0\"></span>la Junta <span class=\"_ _1\"></span>de Accionistas de la <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>ociedad Dominante <span class=\"_ _0\"></span>aprob\u00f3, de <span class=\"_ _1\"></span>conformidad <span class=\"_ _0\"></span>con <span class=\"_ _1\"></span>los a<span class=\"_ _0\"></span>rt\u00edculos <span class=\"_ _1\"></span>219 de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Ley de <span class=\"_ _3\"></span>Sociedades <span class=\"_ _1\"></span>de Capital <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>11.9 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los Estatutos Sociales, <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>Plan <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Incentivos <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>largo <span class=\"_ _5\"></span>plazo <span class=\"_ _5\"></span>par<span class=\"_ _2\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>ejercicios <span class=\"_ _5\"></span>20<span class=\"_ _2\"></span>23, <span class=\"_ _5\"></span>2024 <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>2025, <span class=\"_ _5\"></span>p<span class=\"_ _2\"></span>ara <span class=\"_ _5\"></span>el Presidente <span class=\"_ _9\"></span>Eje<span class=\"_ _2\"></span>cutivo, <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>C<span class=\"_ _2\"></span>onsejera <span class=\"_ _9\"></span>Delegada <span class=\"_ _7\"> </span>y<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>ciertos <span class=\"_ _7\"> </span>miembros <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>el <span class=\"_ _7\"> </span>equipo <span class=\"_ _7\"> </span>directivo <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>la Sociedad Dominante y sus sociedades dependientes. El citado Plan ten\u00eda las siguientes caracter\u00edsticas iniciale<span class=\"_ _0\"></span>s: -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Objetivos: <span class=\"_ _8\"> </span>(i) <span class=\"_ _8\"> </span>retenci\u00f3n <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>alineamiento <span class=\"_ _8\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"> </span>los <span class=\"_ _4\"> </span>directivos <span class=\"_ _8\"> </span>clave <span class=\"_ _4\"> </span>con <span class=\"_ _7\"> </span>los <span class=\"_ _4\"> </span>objetivos estrat\u00e9gicos <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _0\"></span>preservando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>tal<span class=\"_ _2\"></span>ento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la organizac<span class=\"_ _0\"></span>i\u00f3n, <span class=\"_ _1\"></span>(ii) <span class=\"_ _0\"></span>reconocimiento al <span class=\"_ _9\"></span>compromiso <span class=\"_ _7\"> </span>y <span class=\"_ _7\"></span>al <span class=\"_ _9\"></span>ad<span class=\"_ _2\"></span>ecuado <span class=\"_ _9\"></span>des<span class=\"_ _2\"></span>empe\u00f1o <span class=\"_ _9\"></span>sostenido <span class=\"_ _7\"> </span>a <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>largo <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>tiempo, <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>(iii) vinculaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>retribuci\u00f3n <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>crecimiento de <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>creaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>valor para los accionistas. El objetivo es incrementar el valor de cotizaci\u00f3n de la acci\u00f3n por encima de 7 euros por <span class=\"_ _5\"></span>a<span class=\"_ _2\"></span>cci\u00f3n <span class=\"_ _9\"></span>a <span class=\"_ _5\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>finaliz<span class=\"_ _2\"></span>aci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>Plan <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>Incentivos, <span class=\"_ _9\"></span>tomando <span class=\"_ _5\"></span>como<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>final <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>e referencia la <span class=\"_ _2\"></span>media <span class=\"_ _2\"></span>ponderada <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cotizaci\u00f3n de<span class=\"_ _2\"></span> la<span class=\"_ _2\"></span> ac<span class=\"_ _2\"></span>ci\u00f3n en <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>60 <span class=\"_ _2\"></span>sesiones <span class=\"_ _2\"></span>previas a <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>finalizaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Plan, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _3\"></span>ayudar <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>cumplimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>covenants del <span class=\"_ _6\"></span>Grupo <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>3 <span class=\"_ _6\"></span>a\u00f1os <span class=\"_ _6\"></span>(Deu<span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>financi<span class=\"_ _2\"></span>era <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>eta/Ebidta, <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>cash <span class=\"_ _6\"></span>Flow <span class=\"_ _2\"></span>cov<span class=\"_ _2\"></span>er). <span class=\"_ _2\"></span>En<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>caso <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>acci\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>finalizaci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>P<span class=\"_ _2\"></span>lan <span class=\"_ _2\"></span>fuera <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>7 <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>inferior <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>se devengar\u00eda ning\u00fan incentivo. -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Naturaleza: incentivo consistente en <span class=\"_ _2\"></span>la entrega de derechos sobre <span class=\"_ _2\"></span>acciones de Atrys en <span class=\"_ _5\"></span>funci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>(i) <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>revalorizaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _5\"></span>acci\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>Sociedad <span class=\"_ _9\"></span>Dominante <span class=\"_ _9\"></span>en <span class=\"_ _5\"></span>la<span class=\"_ _2\"></span>s Bolsas <span class=\"_ _7\"> </span>de <span class=\"_ _8\"> </span>Valores <span class=\"_ _8\"> </span>espa\u00f1olas <span class=\"_ _7\"> </span>durante <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>vigencia <span class=\"_ _7\"> </span>del <span class=\"_ _8\"> </span>Plan <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>Incentivos <span class=\"_ _7\"> </span>y <span class=\"_ _8\"> </span>(ii) <span class=\"_ _8\"> </span>el cumplimiento de determinados objetivos financieros globales. -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Duraci\u00f3n: 3 a\u00f1os (desde el 1 de enero de 2023 ha<span class=\"_ _0\"></span>sta el 1 de febrero de 2026). -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Beneficiarios: <span class=\"_ _3\"></span>39 <span class=\"_ _0\"></span>directivos <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>personas <span class=\"_ _3\"></span>clave <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>Grupo, <span class=\"_ _3\"></span>entre <span class=\"_ _1\"></span>los que<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>encontraban don  Santiago <span class=\"_ _1e\"> </span>de  Torres  Sanahuja, <span class=\"_ _24\"> </span>P<span class=\"_ _2\"></span>residente  Ejecutivo,  y <span class=\"_ _24\"> </span>do\u00f1a<span class=\"_ _2\"></span>  Isabel <span class=\"_ _1e\"> </span>Lozano Fernandez, <span class=\"_ _6\"></span>Consejera <span class=\"_ _5\"></span>Delegada <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>dicha <span class=\"_ _5\"></span>fecha. <span class=\"_ _5\"></span>Se <span class=\"_ _5\"></span>incluye <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>posibilidad <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>incluir nuevos beneficiarios con el objetivo de captar talento. -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>N\u00famero <span class=\"_ _7\"> </span>m\u00e1ximo <span class=\"_ _4\"> </span>de <span class=\"_ _7\"> </span>acciones: <span class=\"_ _8\"> </span>1.350.000 <span class=\"_ _4\"> </span>acciones, <span class=\"_ _7\"> </span>correspondiente <span class=\"_ _8\"> </span>al <span class=\"_ _8\"> </span>1,81% <span class=\"_ _8\"> </span>del capital <span class=\"_ _5\"></span>social <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Atrys <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>aprobaci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _5\"></span>P<span class=\"_ _2\"></span>lan <span class=\"_ _5\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Junta <span class=\"_ _5\"></span>General <span class=\"_ _5\"></span>de<span class=\"_ _2\"></span> Accionistas, <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>20 <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>2022. <span class=\"_ _9\"></span>Se <span class=\"_ _9\"></span>ha <span class=\"_ _7\"> </span>considerado <span class=\"_ _9\"></span>para <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>c\u00f3mputo <span class=\"_ _7\"></span>de dicho <span class=\"_ _5\"></span>porcentaje <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>capital <span class=\"_ _5\"></span>social <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>nuevas <span class=\"_ _5\"></span>acciones <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>ocasi\u00f3n <span class=\"_ _5\"></span>del<span class=\"_ _2\"></span> aumento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>capital <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>compensaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _5\"></span>cr\u00e9ditos <span class=\"_ _6\"></span>cuya <span class=\"_ _6\"></span>aprobaci\u00f3n <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>re<span class=\"_ _0\"></span>aliz\u00f3 <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la<span class=\"_ _2\"></span> citada Junta. El Presidente Ejecutivo y la Consejera Delegada a dicha fecha podr\u00edan recibir <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>bene<span class=\"_ _0\"></span>ficiarios <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Plan <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>n\u00famero <span class=\"_ _5\"></span>m\u00e1ximo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>181.490 <span class=\"_ _5\"></span>acc<span class=\"_ _0\"></span>iones <span class=\"_ _5\"></span>cada uno de ellos. -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Mecanismos <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>liquidaci\u00f3n: <span class=\"_ _6\"></span>Aumento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>capital <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>compensaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>cr\u00e9ditos generados por los <span class=\"_ _2\"></span>beneficiarios. Se somete<span class=\"_ _2\"></span>r\u00e1 a la <span class=\"_ _2\"></span>aprobaci\u00f3n de la<span class=\"_ _2\"></span> Junta G<span class=\"_ _2\"></span>eneral de<span class=\"_ _2\"></span> Accionistas <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>finalizaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _1\"></span>Plan e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>citado <span class=\"_ _1\"></span>aum<span class=\"_ _2\"></span>ento <span class=\"_ _1\"></span>de capital <span class=\"_ _1\"></span>por c<span class=\"_ _0\"></span>ompensaci\u00f3n de cr\u00e9ditos. -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Cl\u00e1usulas <span class=\"_ _7\"></span>malus <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>clawback, <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>recuperaci\u00f3n <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>remuneraci\u00f3n <span class=\"_ _7\"> </span>devengada <span class=\"_ _7\"> </span>y/o<span class=\"_ _2\"></span> satisfecha, <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>caso <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>dicha<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>remuneraci\u00f3n <span class=\"_ _9\"></span>n<span class=\"_ _2\"></span>o <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>haya <span class=\"_ _7\"> </span>estado <span class=\"_ _9\"></span>ajustando <span class=\"_ _7\"></span>a <span class=\"_ _9\"></span>las condiciones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>rendimiento <span class=\"_ _7\"></span>o <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"></span>se <span class=\"_ _7\"></span>hayan <span class=\"_ _9\"></span>a<span class=\"_ _2\"></span>bonado <span class=\"_ _9\"></span>atendiendo <span class=\"_ _9\"></span>a <span class=\"_ _7\"></span>datos <span class=\"_ _9\"></span>cuya inexactitud quede acreditada con posterioridad. -<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Potestad <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Consejo <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>Administraci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>ajuste <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _5\"></span>condiciones <span class=\"_ _5\"></span>del <span class=\"_ _9\"></span>Plan: <span class=\"_ _5\"></span>El Consejo  de  Administraci\u00f3n,  a  propuesta  de  la  Comisi\u00f3n  de  Nombramientos  y Retribuciones, <span class=\"_ _3\"></span>tomar\u00e1, <span class=\"_ _3\"></span>en <span class=\"_ _1\"></span>cada <span class=\"_ _3\"></span>caso, <span class=\"_ _3\"></span>las <span class=\"_ _1\"></span>decisiones <span class=\"_ _3\"></span>oportunas <span class=\"_ _1\"></span>para <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>correcta <span class=\"_ _1\"></span>gesti\u00f3n y administ<span class=\"_ _2\"></span>raci\u00f3n del <span class=\"_ _2\"></span>Plan. <span class=\"_ _2\"></span>En <span class=\"_ _2\"></span>concreto, podr<span class=\"_ _2\"></span>\u00e1 mo<span class=\"_ _2\"></span>dificar las <span class=\"_ _2\"></span>condiciones <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>mismo cuando <span class=\"_ _3\"></span>sea <span class=\"_ _1\"></span>necesario <span class=\"_ _1\"></span>adaptarlo <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>fin <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>dar <span class=\"_ _1\"></span>cumplimiento <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>requisitos <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>deriven de <span class=\"_ _5\"></span>disposiciones <span class=\"_ _6\"></span>legales <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>interpretaciones <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>requerimientos <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>sobre <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>normas vigentes o futuras pudieran efectuar cualesquiera autoridades c<span class=\"_ _0\"></span>ompetentes.<span class=\"_ _4b\"> </span>Asimismo, <span class=\"_ _0\"></span>bajo <span class=\"_ _1\"></span>el supues<span class=\"_ _1\"></span>to de <span class=\"_ _1\"></span>producirse <span class=\"_ _1\"></span>cambios internos <span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>externos <span class=\"_ _1\"></span>significativos relacionados <span class=\"_ _7\"></span>con <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>plan <span class=\"_ _8\"> </span>de <span class=\"_ _7\"></span>negocio <span class=\"_ _7\"> </span>(por <span class=\"_ _7\"> </span>ej<span class=\"_ _2\"></span>emplo, <span class=\"_ _7\"> </span>per\u00edmetro <span class=\"_ _7\"></span>del <span class=\"_ _7\"> </span>Grupo,<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>entorno macroecon\u00f3mico <span class=\"_ _23\"> </span>o <span class=\"_ _20\"> </span>regulaci\u00f3n) <span class=\"_ _20\"> </span>que <span class=\"_ _20\"> </span>evidenciaran <span class=\"_ _23\"> </span>la <span class=\"_ _20\"> </span>necesidad <span class=\"_ _20\"> </span>de <span class=\"_ _23\"> </span>r<span class=\"_ _2\"></span>evisar <span class=\"_ _20\"> </span>las condiciones <span class=\"_ _6\"></span>generales <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>Plan, <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>Consejo <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Administraci\u00f3n <span class=\"_ _6\"></span>podr\u00e1 <span class=\"_ _6\"></span>encargar <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>un tercero <span class=\"_ _9\"></span>independiente <span class=\"_ _7\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"> </span>reconocido <span class=\"_ _7\"></span>prestigio <span class=\"_ _7\"> </span>reevaluar <span class=\"_ _7\"> </span>el <span class=\"_ _8\"> </span>Plan <span class=\"_ _7\"> </span>y, <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>su <span class=\"_ _7\"> </span>caso, <span class=\"_ _7\"> </span>la aprobaci\u00f3n <span class=\"_ _20\"> </span>de <span class=\"_ _27\"> </span>las <span class=\"_ _27\"> </span>mod<span class=\"_ _2\"></span>ificaciones <span class=\"_ _20\"> </span>que <span class=\"_ _27\"> </span>considere <span class=\"_ _27\"> </span>necesarias <span class=\"_ _27\"> </span>para <span class=\"_ _27\"> </span>la <span class=\"_ _27\"> </span>correcta adecuaci\u00f3n del Plan a la nueva realidad.<span class=\"ff4\"> </span>-<span class=\"ff4\"> <span class=\"_ _36\"> </span></span>Permanencia <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>los beneficiarios en <span class=\"_ _1\"></span>la Sociedad <span class=\"_ _0\"></span>Dominante/Grupo: Sin <span class=\"_ _1\"></span>perjuicio de las <span class=\"_ _1d\"> </span>condiciones <span class=\"_ _1d\"> </span>especiales <span class=\"_ _23\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _1d\"> </span>el <span class=\"_ _1d\"> </span>Consejo <span class=\"_ _23\"> </span>de <span class=\"_ _1d\"> </span>Administraci\u00f3n <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>la <span class=\"_ _23\"> </span>Soc<span class=\"_ _0\"></span>iedad Dominante <span class=\"_ _5\"></span>pueda <span class=\"_ _5\"></span>establecer <span class=\"_ _6\"></span>p<span class=\"_ _2\"></span>ara <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>parte <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>beneficiari<span class=\"_ _2\"></span>os <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los derechos <span class=\"_ _0\"></span>que para <span class=\"_ _0\"></span>los mismos se <span class=\"_ _1\"></span>deriven del Plan, se<span class=\"_ _0\"></span>r\u00e1 ne<span class=\"_ _0\"></span>cesario que <span class=\"_ _1\"></span>el beneficiario haya <span class=\"_ _4\"> </span>mantenido <span class=\"_ _1e\"> </span>de <span class=\"_ _24\"> </span>forma <span class=\"_ _24\"> </span>ininterrumpida <span class=\"_ _24\"> </span>una <span class=\"_ _24\"> </span>relaci\u00f3n <span class=\"_ _24\"> </span>laboral <span class=\"_ _24\"> </span>ya <span class=\"_ _24\"> </span>sea <span class=\"_ _1e\"> </span>ordinaria, especial, <span class=\"_ _4\"> </span>de <span class=\"_ _24\"> </span>alta <span class=\"_ _4\"> </span>dir<span class=\"_ _2\"></span>ecci\u00f3n <span class=\"_ _4\"> </span>o <span class=\"_ _24\"> </span>mercantil <span class=\"_ _24\"> </span>con <span class=\"_ _4\"> </span>l<span class=\"_ _2\"></span>a <span class=\"_ _24\"> </span>Sociedad <span class=\"_ _4\"> </span>Dominante <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>su <span class=\"_ _24\"> </span>Grupo durante el periodo de vigencia del Plan de Incentivos.<span class=\"ff4\"> </span>El <span class=\"_ _9\"></span>29 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>abril <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>2025, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Consejo <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>Administraci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _9\"></span>Dominante <span class=\"_ _9\"></span>aprob\u00f3 <span class=\"_ _9\"></span>la prolongaci\u00f3n del plazo de durac<span class=\"_ _0\"></span>i\u00f3n del Plan de Incentivos hasta mayo de 2027. Al <span class=\"_ _9\"></span>cierre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>ejercicios <span class=\"_ _7\"></span>2023 <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>2024, <span class=\"_ _7\"></span>5 <span class=\"_ _9\"></span>beneficiarios <span class=\"_ _9\"></span>eran <span class=\"_ _9\"></span>conocedores <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>decisi\u00f3n <span class=\"_ _9\"></span>de asignaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Plan de <span class=\"_ _1\"></span>In<span class=\"_ _2\"></span>centivos <span class=\"_ _0\"></span>que el <span class=\"_ _1\"></span>Consejo de <span class=\"_ _0\"></span>Administraci\u00f3n <span class=\"_ _0\"></span>de la <span class=\"_ _1\"></span>Sociedad Dominante aprob\u00f3, <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>si <span class=\"_ _2\"></span>bien <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>hab\u00eda <span class=\"_ _6\"></span>realizado <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>comunicaci\u00f3n <span class=\"_ _6\"></span>formal <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>dicha <span class=\"_ _5\"></span>asignaci\u00f3n, <span class=\"_ _2\"></span>tomando en consideraci\u00f3n <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>expectativa valida <span class=\"_ _2\"></span>en dichos <span class=\"_ _2\"></span>beneficiarios, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>registr\u00f3 el <span class=\"_ _2\"></span>impacto en <span class=\"_ _2\"></span>los <span class=\"_ _6\"></span>ejercicios <span class=\"_ _2\"></span>2023 <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>2024. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>valor <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>P<span class=\"_ _2\"></span>lan <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Incentivos <span class=\"_ _6\"></span>ascendi\u00f3 <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>132.595 <span class=\"_ _6\"></span>euros <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>fue estimado <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>BDO Auditores, <span class=\"_ _1\"></span>S<span class=\"_ _2\"></span>.L.P. <span class=\"_ _0\"></span>como experto <span class=\"_ _0\"></span>independiente <span class=\"_ _0\"></span>utilizando la <span class=\"_ _1\"></span>metodolog\u00eda de valoraci\u00f3n Black-Scholes y emitiendo un informe en marz<span class=\"_ _0\"></span>o de 2024.<span class=\"_ _2\"></span> En  fecha  30  de  mayo  de  2025  se  produce  la  comunicaci\u00f3n  de  asignaci\u00f3n  a  33  nuevos beneficiarios <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>Plan, <span class=\"_ _6\"></span>El <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>nuevas <span class=\"_ _5\"></span>asignaciones <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>Plan <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>Incentivos <span class=\"_ _6\"></span>asciende <span class=\"_ _5\"></span>a 15.475 <span class=\"_ _2a\"> </span>euros, <span class=\"_ _2a\"> </span>siendo <span class=\"_ _2a\"> </span>de <span class=\"_ _1f\"> </span>nuevo <span class=\"_ _2a\"> </span>estimado <span class=\"_ _2a\"> </span>po<span class=\"_ _2\"></span>r <span class=\"_ _2a\"> </span>BDO <span class=\"_ _2a\"> </span>Auditores, <span class=\"_ _1f\"> </span>S<span class=\"_ _2\"></span>.L.P. <span class=\"_ _2a\"> </span>como <span class=\"_ _2a\"> </span>experto independiente utilizando la metodolog\u00eda de valoraci\u00f3n Black-Scholes. Tal <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>como <span class=\"_ _9\"></span>establece <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>normativa <span class=\"_ _5\"></span>contable <span class=\"_ _5\"></span>vigente, <span class=\"_ _9\"></span>el <span class=\"_ _5\"></span>Plan <span class=\"_ _5\"></span>se <span class=\"_ _9\"></span>clasifica <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>li<span class=\"_ _2\"></span>quidable <span class=\"_ _5\"></span>en instrumentos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>patrimonio <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _6\"></span>durante <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Periodo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Consolidaci\u00f3n <span class=\"_ _6\"></span>supone el registro de un gasto de personal, teniendo su contrapartida en el patrimonio neto. El importe total registrado como gasto de personal durante el ejercicio 2025 asciende a 60 miles de euros.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-534": {
   "value": "La <span class=\"_ _2\"></span>distribuci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>personal <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>sociedades <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span><span class=\"ls4\">31</span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>2025 <span class=\"_ _6\"></span>y <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>categor\u00edas y sexos, es la siguiente: 31/12/202<span class=\"_ _2\"></span>5 31/12/202<span class=\"_ _2\"></span>4 Hombres Mujeres Total Hombres Mujeres Total Directivos 34 17 51<span class=\"ls0\"> </span>44<span class=\"ls0\"> </span>18<span class=\"ls0\"> </span>62<span class=\"ls0\"> </span>Jefe de equ<span class=\"_ _2\"></span>ipo 2<span class=\"ls6\">43</span> 419<span class=\"ls0\"> </span>662<span class=\"ls0\"> </span>261<span class=\"ls0\"> </span>512<span class=\"ls0\"> </span>773<span class=\"ls0\"> </span>T\u00e9cnicos 395<span class=\"ls0\"> </span>6<span class=\"ls6\">52</span> 1.047 401<span class=\"ls0\"> </span>644<span class=\"ls0\"> </span>1.045 Otros 35 1<span class=\"ls6\">90</span> 225<span class=\"ls0\"> </span>43<span class=\"ls0\"> </span>122<span class=\"ls0\"> </span>165<span class=\"ls0\"> </span>Total 707<span class=\"ls0\"> </span>1.2<span class=\"ls6\">78</span> 1.985 749<span class=\"ls0\"> </span>1.296 2.045 El <span class=\"_ _7\"> </span>n\u00famero <span class=\"_ _7\"> </span>medio <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>pe<span class=\"_ _2\"></span>rsonas <span class=\"_ _7\"></span>empleadas <span class=\"_ _7\"> </span>du<span class=\"_ _2\"></span>rante <span class=\"_ _7\"> </span>el <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _7\"></span>2025 <span class=\"_ _7\"> </span>y <span class=\"_ _7\"> </span>20<span class=\"_ _2\"></span>24, <span class=\"_ _7\"> </span>distribuido <span class=\"_ _7\"> </span>por<span class=\"_ _2\"></span> categor\u00edas, es el siguiente:<span class=\"_ _4b\"> </span>202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Directivos 49<span class=\"ls0\"> </span>60<span class=\"ls0\"> </span>Jefe de Equ<span class=\"_ _2\"></span>ipo 589<span class=\"ls0\"> </span>671<span class=\"ls0\"> </span>T\u00e9cnicos 934 94<span class=\"ls0\">3 </span>Otros 204<span class=\"ls0\"> </span>145<span class=\"ls0\"> </span>Total 1.776<span class=\"ls0\"> </span>1.819 A <span class=\"_ _7\"></span>31 <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>diciemb<span class=\"_ _2\"></span>re <span class=\"_ _9\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _7\"> </span>202<span class=\"_ _2\"></span>5 <span class=\"_ _7\"> </span>existen <span class=\"_ _7\"> </span>32<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>trabajadores <span class=\"_ _7\"> </span>en <span class=\"_ _7\"> </span>plantil<span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _7\"> </span>tengan <span class=\"_ _7\"> </span>una <span class=\"_ _8\"> </span>di<span class=\"_ _2\"></span>versidad funcional superior al 33%.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-535": {
   "value": "Honorarios de Auditor\u00eda Los <span class=\"_ _4\"> </span>honorarios <span class=\"_ _8\"> </span>correspondientes <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>servicios <span class=\"_ _4\"> </span>prestados <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>empresa <span class=\"_ _4\"> </span>auditora <span class=\"_ _4\"> </span>KPMG Auditores, <span class=\"_ _8\"> </span>S.L. <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _8\"> </span>202<span class=\"_ _2\"></span>5 <span class=\"_ _4\"> </span>y <span class=\"_ _8\"> </span>2024 <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _4\"> </span>cuentas <span class=\"_ _8\"> </span>anual<span class=\"_ _2\"></span>es <span class=\"_ _8\"> </span>del <span class=\"_ _4\"> </span>Grupo <span class=\"_ _8\"> </span>durante <span class=\"_ _4\"> </span>los ejercicios <span class=\"_ _2\"></span>terminados <span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>2024, <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>independencia <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>momento <span class=\"_ _2\"></span>de su facturaci\u00f3n, son los siguientes: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Por servicios de auditor\u00eda<span class=\"ff7\"> </span>568<span class=\"ls0\"> </span>601<span class=\"ls0\"> </span>Por otros servicios distintos    <span class=\"ls0\">Otros servicios </span>14<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>582<span class=\"ls0\"> </span>615<span class=\"ls0\"> </span>El apartado <span class=\"_ _0\"></span>de Otros servicios de <span class=\"_ _0\"></span>2025 y 2024 <span class=\"_ _0\"></span>incluye un trabajo <span class=\"_ _0\"></span>de procedimientos acordados sobre cumplimiento de ratios financieros. Por <span class=\"_ _1\"></span>otro <span class=\"_ _1\"></span>lado,<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>otras <span class=\"_ _0\"></span>entidades <span class=\"_ _1\"></span>afiliadas <span class=\"_ _1\"></span>a KPMG <span class=\"_ _1\"></span>International <span class=\"_ _3\"></span>h<span class=\"_ _2\"></span>an <span class=\"_ _1\"></span>facturado o <span class=\"_ _3\"></span>facturan <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>Grupo durante <span class=\"_ _9\"></span>los <span class=\"_ _7\"> </span>ejercicios <span class=\"_ _9\"></span>terminados <span class=\"_ _7\"> </span>el <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _7\"> </span>202<span class=\"_ _2\"></span>5 <span class=\"_ _9\"></span>y <span class=\"_ _7\"> </span>2024, <span class=\"_ _7\"> </span>honorarios <span class=\"_ _9\"></span>netos <span class=\"_ _7\"> </span>por servicios profesionales, seg\u00fan el siguiente detalle: 202<span class=\"ls0\">5<span class=\"ff2\"> </span></span>202<span class=\"ls0\">4 </span>Por servicios de auditor\u00eda 94<span class=\"ls0\"> </span>93<span class=\"ls0\"> </span>Por otros servicios 86<span class=\"ls0\"> </span>65<span class=\"ls0\"> </span>180<span class=\"ls0\"> </span>158<span class=\"ls0\"> </span>Dentro de Otros <span class=\"_ _2\"></span>servicios <span class=\"_ _2\"></span>se incluyen principalmente <span class=\"_ _2\"></span>trabajos de R<span class=\"_ _2\"></span>evisi\u00f3n basada <span class=\"_ _2\"></span>en la <span class=\"_ _2\"></span>norma ISAE <span class=\"_ _1\"></span>3000 del <span class=\"_ _0\"></span>Estado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Informaci\u00f3n <span class=\"_ _1\"></span>No financiera <span class=\"_ _0\"></span>(EINF) <span class=\"_ _1\"></span>Consolidado de Atrys <span class=\"_ _1\"></span>Health, S.A",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "NOTA 20. BENEFICIO POR ACCI\u00d3N<span class=\"ff2\"> </span>B\u00e1sico Los beneficios <span class=\"_ _2\"></span>b\u00e1sicos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>acci\u00f3n <span class=\"_ _2\"></span>se c<span class=\"_ _2\"></span>alculan dividi<span class=\"_ _2\"></span>endo el <span class=\"_ _2\"></span>resultado d<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio atribuible <span class=\"_ _2\"></span>a los <span class=\"_ _8\"> </span>tenedores <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>instrumentos <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>patrimonio <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>S<span class=\"_ _2\"></span>ociedad <span class=\"_ _8\"> </span>Dominante <span class=\"_ _8\"> </span>entre <span class=\"_ _4\"> </span>el <span class=\"_ _8\"> </span>promedio ponderado de las acciones ordinaria<span class=\"_ _0\"></span>s en circulaci\u00f3n durante el eje<span class=\"_ _0\"></span>rcicio, excluidas las acciones propias.  El detalle del c\u00e1lculo de los beneficios b\u00e1sicos por acci\u00f3n es como sigue: 31/12/2025 31/12/2024 Resultado atribuid<span class=\"_ _2\"></span>o a la Sociedad Do<span class=\"_ _2\"></span>minante (Miles de euros) (100.296) (31.774) Promedio pon<span class=\"_ _2\"></span>derado de acciones ord<span class=\"_ _2\"></span>inarias en circulaci\u00f3n 75.899.493 75.929.840 P\u00e9rdida b\u00e1sica por a<span class=\"_ _2\"></span>cci\u00f3n (en euros)<span class=\"_ _2\"></span> (1,321) (0,418) Actividades continuadas<span class=\"_ _2\"></span> (0,730 (0,429) Actividades interrumpidas<span class=\"_ _2\"></span> (0,592) 0,010 P\u00e9rdida diluida por a<span class=\"_ _2\"></span>cci\u00f3n (en euros)<span class=\"_ _2\"></span> (1,321) (0,418) Actividades continuadas<span class=\"_ _2\"></span> (0,730 (0,429) Actividades interrumpidas<span class=\"_ _2\"></span> (0,592) 0,009 Diluido Los beneficios diluidos por acci\u00f3n se calculan dividiendo el re<span class=\"_ _0\"></span>sultado del ejercicio atribuible a los <span class=\"_ _8\"> </span>tenedores <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>instrumentos <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>patrimonio <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>S<span class=\"_ _2\"></span>ociedad <span class=\"_ _8\"> </span>Dominante <span class=\"_ _8\"> </span>entre <span class=\"_ _4\"> </span>el <span class=\"_ _8\"> </span>promedio ponderado de las acciones ordinaria<span class=\"_ _0\"></span>s en circulaci\u00f3n durante el eje<span class=\"_ _0\"></span>rcicio, excluidas las acciones  propias, m\u00e1s <span class=\"_ _0\"></span>el prome<span class=\"_ _0\"></span>dio ponderado de<span class=\"_ _0\"></span> acciones ordinarias <span class=\"_ _0\"></span>que resultar\u00eda<span class=\"_ _0\"></span>n emitidas en <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>de convertir <span class=\"_ _1\"></span>todas las <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>ordinarias <span class=\"_ _1\"></span>potenciales con <span class=\"_ _1\"></span>efectos dilusivos e<span class=\"_ _0\"></span>n a<span class=\"_ _0\"></span>cciones <span class=\"_ _1\"></span>ordinarias.<span class=\"_ _4b\"> </span>Concretamente, para determinar el n\u00famero de <span class=\"_ _2\"></span>acciones ordinarias potenciales se han <span class=\"_ _2\"></span>tenido en cuenta las derivadas <span class=\"_ _2\"></span>de la eventu<span class=\"_ _2\"></span>al conversi\u00f3n de <span class=\"_ _2\"></span>las obligaciones conv<span class=\"_ _2\"></span>ertibles emitidas <span class=\"_ _2\"></span>(Nota 9), <span class=\"_ _3\"></span>incluyendo <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>intereses <span class=\"_ _1\"></span>PIK <span class=\"_ _3\"></span>acumulables <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>capitalizables, <span class=\"_ _1\"></span>calculados <span class=\"_ _3\"></span>hasta <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>m\u00e1ximo de <span class=\"_ _4\"> </span>conversi\u00f3n, <span class=\"_ _4\"> </span>as\u00ed <span class=\"_ _4\"> </span>como <span class=\"_ _24\"> </span>las <span class=\"_ _4\"> </span>asociadas <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>plan <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>incentivos <span class=\"_ _24\"> </span>(2023-2026) <span class=\"_ _4\"> </span>aprobado <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>la Sociedad Dominante del Grupo. La reconciliaci\u00f3n del p<span class=\"_ _2\"></span>romedio ponderado de <span class=\"_ _2\"></span>acciones ordinarias <span class=\"_ _2\"></span>en circulaci\u00f3n incluyendo el<span class=\"_ _2\"></span> efecto diluido es la siguiente:<span class=\"fs6\"> </span>31/12/202<span class=\"_ _2\"></span>5 31/12/202<span class=\"_ _2\"></span>4 Promedio pon<span class=\"_ _2\"></span>derado de acciones ord<span class=\"_ _2\"></span>inarias en circulaci\u00f3n<span class=\"_ _2\"></span> 75.899.493 75.929.840 Acciones poten<span class=\"_ _2\"></span>ciales bonos conv<span class=\"_ _2\"></span>ertibles <span class=\"_ _2\"></span>- 2020 (*) 1.299.457 1.299.457 Acciones poten<span class=\"_ _2\"></span>ciales bonos conv<span class=\"_ _2\"></span>ertibles <span class=\"_ _2\"></span><span class=\"ff9\">\u2013</span> 2023 (**) 2.983.000 2.983.000 Acciones poten<span class=\"_ _2\"></span>ciales bonos conv<span class=\"_ _2\"></span>ertibles <span class=\"_ _2\"></span><span class=\"ff9\">\u2013</span> 2024 (***) 2.624.143 1.699.240 Acciones poten<span class=\"_ _2\"></span>ciales plan de incentiv<span class=\"_ _2\"></span>os 2023<span class=\"_ _2\"></span>-<span class=\"ls6\">202</span>7 (****) 1.350.000 19.990 Promedio po<span class=\"_ _2\"></span>nderado de acciones ordinarias en circ<span class=\"_ _2\"></span>ulaci\u00f3n y po<span class=\"_ _2\"></span>tenciales<span class=\"_ _2\"></span> 84.156.093 81.931.527 (*) <span class=\"_ _5\"></span>Promedio <span class=\"_ _5\"></span>ajustado <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>ra\u00edz <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>am<span class=\"_ _0\"></span>pliaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>capital <span class=\"_ _5\"></span>efectuada <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"> </span>ejercicio <span class=\"_ _5\"></span>2022 <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>conversi\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>obligaciones convertibles de la sociedad dominante. (**) Promedio ponderado desde el 28 de diciembre de 2023, fecha <span class=\"_ _0\"></span>de emisi\u00f3n de los bonos.<span class=\"_ _2\"></span> (***) Promedio ponderado desde el 8 de mayo de 2024, fec<span class=\"_ _0\"></span>ha de emisi\u00f3n de los bonos.<span class=\"_ _2\"></span> (****<span class=\"ls8\">) </span>Correspond\u00eda en 2024 a la estimaci\u00f3n del n\u00famero de acciones a asignar a los 5 beneficiarios del Plan e<span class=\"_ _0\"></span>n base al informe elaborado por BDO Auditores, S.L.P. (Ver nota 18.4).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-536": {
   "value": "Los beneficios diluidos por acci\u00f3n se calculan dividiendo el re<span class=\"_ _0\"></span>sultado del ejercicio atribuible a los <span class=\"_ _8\"> </span>tenedores <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>instrumentos <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>patrimonio <span class=\"_ _4\"> </span>de <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>S<span class=\"_ _2\"></span>ociedad <span class=\"_ _8\"> </span>Dominante <span class=\"_ _8\"> </span>entre <span class=\"_ _4\"> </span>el <span class=\"_ _8\"> </span>promedio ponderado de las acciones ordinaria<span class=\"_ _0\"></span>s en circulaci\u00f3n durante el eje<span class=\"_ _0\"></span>rcicio, excluidas las acciones  propias, m\u00e1s <span class=\"_ _0\"></span>el prome<span class=\"_ _0\"></span>dio ponderado de<span class=\"_ _0\"></span> acciones ordinarias <span class=\"_ _0\"></span>que resultar\u00eda<span class=\"_ _0\"></span>n emitidas en <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>de convertir <span class=\"_ _1\"></span>todas las <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>ordinarias <span class=\"_ _1\"></span>potenciales con <span class=\"_ _1\"></span>efectos dilusivos e<span class=\"_ _0\"></span>n a<span class=\"_ _0\"></span>cciones <span class=\"_ _1\"></span>ordinarias.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-537": {
   "value": "NOTA 21. PROVISIONES Y CONTINGENCIAS El detalle de las provisiones a corto y largo plazo es el siguiente, expresado en miles de euros: Saldo a 31/12/2025 Saldo a 31/12/2024 Concepto Corto plazo Largo plazo Corto plazo Largo plazo Pago variable adquisici\u00f3n SIMM - - 100<span class=\"ls0\"> </span>- Pago variable adquisici\u00f3n Initia Oncolog\u00eda - - 185<span class=\"ls0\"> </span>- Provisiones Aspy Global Services, S.A.U y sociedades dependientes (*) - - - 436<span class=\"ls0\"> </span>Provisiones Significat Impact Systems, S.L.U. y sociedades dependientes (**) - 263<span class=\"ls0\"> </span>- 608<span class=\"ls0\"> </span>Otras provisiones 53<span class=\"ls0\"> </span>- 618<span class=\"ls0\"> </span>- 53<span class=\"ls0\"> </span>263<span class=\"ls0\"> </span>903<span class=\"ls0\"> </span>1.044 (*) Principalmente, recog<span class=\"ls23\">\u00eda</span> provisiones constituidas a causa de <span class=\"_ _2\"></span>diversas reclamacio<span class=\"_ _0\"></span>nes y <span class=\"_ _2\"></span>litigios abiertos derivad<span class=\"_ _0\"></span>os de <span class=\"_ _2\"></span>la propia actividad del subgrupo Aspy <span class=\"_ _2\"></span>Global <span class=\"_ _2\"></span>Services, S.A.U. y <span class=\"_ _6\"></span>socieda<span class=\"_ _0\"></span>des d<span class=\"_ _2\"></span>ependien<span class=\"_ _0\"></span>tes y <span class=\"_ _2\"></span>cuyo <span class=\"_ _2\"></span>riesgo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ocurrencia se <span class=\"_ _2\"></span>estima <span class=\"_ _2\"></span>en m\u00e1s <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>50%.<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>En <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio 2025 se discont<span class=\"_ _0\"></span>inua la activi<span class=\"_ _0\"></span>dad del subgrupo As<span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>y Global Serv<span class=\"_ _0\"></span>ices, S.A.U<span class=\"_ _0\"></span>. y sociedades <span class=\"_ _0\"></span>dependientes (<span class=\"_ _0\"></span>ver nota <span class=\"_ _0\"></span>24) (**) Rec<span class=\"_ _2\"></span>oge <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>dotaciones efectuadas <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>cubrir <span class=\"_ _2\"></span>riesgos derivados <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>desarrollo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>actividad <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>subgrupo Significant <span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>mpact <span class=\"_ _6\"></span>Systems,<span class=\"_ _0\"></span> S.L. y sociedades dependientes que pudieran ocasio<span class=\"_ _0\"></span>nar alg\u00fan perjuicio econ\u00f3mico para el mismo, as\u00ed como contingencia<span class=\"_ _2\"></span>s posibles generadas en la combinaci<span class=\"_ _0\"></span>\u00f3n de negoci<span class=\"_ _0\"></span>os de la adquisici<span class=\"_ _0\"></span>\u00f3n de este subgrupo.<span class=\"_ _0\"></span> El movimiento de las provisiones durante el ejercicio 2025 ha sido el siguiente: 31/12/2024 Altas Pagos o cancelaciones Traspaso (*) 31/12/2025 Pago variable adquisici\u00f3n SIMM 100<span class=\"ls0\"> </span>- (100) - - Pago variable adquisici\u00f3n Initia Oncolog\u00eda 185<span class=\"ls0\"> </span>- (185) - - Provisiones Aspy Global Services, S.A.U y sociedades dependientes  436<span class=\"ls0\"> </span>134<span class=\"ls0\"> </span>- (570) - Provisiones Significant Impact Systems, S.L.U. y sociedades dependientes 608<span class=\"ls0\"> </span>- (345) - 263<span class=\"ls0\"> </span>Otras provisiones 618<span class=\"ls0\"> </span>- (565) - 53<span class=\"ls0\"> </span>1.947 134<span class=\"ls0\"> </span>(1.195) (570) 316<span class=\"ls0\"> </span>(*) Corresp<span class=\"_ _0\"></span>onde <span class=\"_ _0\"></span>al tras<span class=\"_ _0\"></span>paso de <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>as pr<span class=\"_ _0\"></span>ovisiones <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>subgrupo <span class=\"_ _0\"></span>Aspy Gl<span class=\"_ _0\"></span>obal Se<span class=\"_ _0\"></span>rvices, S<span class=\"_ _0\"></span>.A.U. <span class=\"_ _0\"></span>y socie<span class=\"_ _0\"></span>dades d<span class=\"_ _0\"></span>ependientes <span class=\"_ _1\"></span>a 31 de o<span class=\"_ _0\"></span>c<span class=\"_ _2\"></span>tubre de <span class=\"_ _0\"></span>2025, fecha en la cua<span class=\"_ _0\"></span>l se discontinua<span class=\"_ _0\"></span> dicha unid<span class=\"_ _0\"></span>ad de neg<span class=\"_ _0\"></span>ocio. El movimiento de las provisiones durante el ejercicio 2024 fue el siguiente: 31/12/2023 Actualizaci\u00f3n de provisiones Pagos o cancelaciones Altas 31/12/2024 Pago variable adquisici\u00f3n SIMM 295<span class=\"ls0\"> </span>5 (200) - 100<span class=\"ls0\"> </span>Pago variable adquisici\u00f3n Initia Oncolog\u00eda 176<span class=\"ls0\"> </span>9 - - 185<span class=\"ls0\"> </span>Provisiones Aspy Global Services, S.A.U y sociedades dependientes  988<span class=\"ls0\"> </span>- (552) - 436<span class=\"ls0\"> </span>Provisiones Significant Impact Systems, S.L.U. y sociedades dependientes 1.437 - (829) - 608<span class=\"ls0\"> </span>Otras provisiones 224<span class=\"ls0\"> </span>- - 394<span class=\"ls0\"> </span>618<span class=\"ls0\"> </span>3.120 14<span class=\"ls0\"> </span>(1.581) 394<span class=\"ls0\"> </span>1.947 Tal como <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>comenta en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Nota <span class=\"_ _2\"></span>5, las <span class=\"_ _2\"></span>provisiones <span class=\"_ _2\"></span>incluyen una <span class=\"_ _2\"></span>parte vari<span class=\"_ _2\"></span>able <span class=\"_ _2\"></span>a satisfacer <span class=\"_ _2\"></span>por el Grupo de acuerdo con <span class=\"_ _2\"></span>los contratos de <span class=\"_ _2\"></span>compraventa firmados por la adquisici\u00f3n de <span class=\"_ _2\"></span>diversas sociedades entre los ejercicios 2019 y 2022.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "NOTA 21. PROVISIONES Y CONTINGENCIAS El detalle de las provisiones a corto y largo plazo es el siguiente, expresado en miles de euros: Saldo a 31/12/2025 Saldo a 31/12/2024 Concepto Corto plazo Largo plazo Corto plazo Largo plazo Pago variable adquisici\u00f3n SIMM - - 100<span class=\"ls0\"> </span>- Pago variable adquisici\u00f3n Initia Oncolog\u00eda - - 185<span class=\"ls0\"> </span>- Provisiones Aspy Global Services, S.A.U y sociedades dependientes (*) - - - 436<span class=\"ls0\"> </span>Provisiones Significat Impact Systems, S.L.U. y sociedades dependientes (**) - 263<span class=\"ls0\"> </span>- 608<span class=\"ls0\"> </span>Otras provisiones 53<span class=\"ls0\"> </span>- 618<span class=\"ls0\"> </span>- 53<span class=\"ls0\"> </span>263<span class=\"ls0\"> </span>903<span class=\"ls0\"> </span>1.044 (*) Principalmente, recog<span class=\"ls23\">\u00eda</span> provisiones constituidas a causa de <span class=\"_ _2\"></span>diversas reclamacio<span class=\"_ _0\"></span>nes y <span class=\"_ _2\"></span>litigios abiertos derivad<span class=\"_ _0\"></span>os de <span class=\"_ _2\"></span>la propia actividad del subgrupo Aspy <span class=\"_ _2\"></span>Global <span class=\"_ _2\"></span>Services, S.A.U. y <span class=\"_ _6\"></span>socieda<span class=\"_ _0\"></span>des d<span class=\"_ _2\"></span>ependien<span class=\"_ _0\"></span>tes y <span class=\"_ _2\"></span>cuyo <span class=\"_ _2\"></span>riesgo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ocurrencia se <span class=\"_ _2\"></span>estima <span class=\"_ _2\"></span>en m\u00e1s <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>50%.<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>En <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio 2025 se discont<span class=\"_ _0\"></span>inua la activi<span class=\"_ _0\"></span>dad del subgrupo As<span class=\"_ _1\"></span>p<span class=\"_ _2\"></span>y Global Serv<span class=\"_ _0\"></span>ices, S.A.U<span class=\"_ _0\"></span>. y sociedades <span class=\"_ _0\"></span>dependientes (<span class=\"_ _0\"></span>ver nota <span class=\"_ _0\"></span>24) (**) Rec<span class=\"_ _2\"></span>oge <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>dotaciones efectuadas <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>cubrir <span class=\"_ _2\"></span>riesgos derivados <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>desarrollo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>actividad <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>subgrupo Significant <span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>mpact <span class=\"_ _6\"></span>Systems,<span class=\"_ _0\"></span> S.L. y sociedades dependientes que pudieran ocasio<span class=\"_ _0\"></span>nar alg\u00fan perjuicio econ\u00f3mico para el mismo, as\u00ed como contingencia<span class=\"_ _2\"></span>s posibles generadas en la combinaci<span class=\"_ _0\"></span>\u00f3n de negoci<span class=\"_ _0\"></span>os de la adquisici<span class=\"_ _0\"></span>\u00f3n de este subgrupo.<span class=\"_ _0\"></span> El movimiento de las provisiones durante el ejercicio 2025 ha sido el siguiente: 31/12/2024 Altas Pagos o cancelaciones Traspaso (*) 31/12/2025 Pago variable adquisici\u00f3n SIMM 100<span class=\"ls0\"> </span>- (100) - - Pago variable adquisici\u00f3n Initia Oncolog\u00eda 185<span class=\"ls0\"> </span>- (185) - - Provisiones Aspy Global Services, S.A.U y sociedades dependientes  436<span class=\"ls0\"> </span>134<span class=\"ls0\"> </span>- (570) - Provisiones Significant Impact Systems, S.L.U. y sociedades dependientes 608<span class=\"ls0\"> </span>- (345) - 263<span class=\"ls0\"> </span>Otras provisiones 618<span class=\"ls0\"> </span>- (565) - 53<span class=\"ls0\"> </span>1.947 134<span class=\"ls0\"> </span>(1.195) (570) 316<span class=\"ls0\"> </span>(*) Corresp<span class=\"_ _0\"></span>onde <span class=\"_ _0\"></span>al tras<span class=\"_ _0\"></span>paso de <span class=\"_ _1\"></span>l<span class=\"_ _2\"></span>as pr<span class=\"_ _0\"></span>ovisiones <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>subgrupo <span class=\"_ _0\"></span>Aspy Gl<span class=\"_ _0\"></span>obal Se<span class=\"_ _0\"></span>rvices, S<span class=\"_ _0\"></span>.A.U. <span class=\"_ _0\"></span>y socie<span class=\"_ _0\"></span>dades d<span class=\"_ _0\"></span>ependientes <span class=\"_ _1\"></span>a 31 de o<span class=\"_ _0\"></span>c<span class=\"_ _2\"></span>tubre de <span class=\"_ _0\"></span>2025, fecha en la cua<span class=\"_ _0\"></span>l se discontinua<span class=\"_ _0\"></span> dicha unid<span class=\"_ _0\"></span>ad de neg<span class=\"_ _0\"></span>ocio. El movimiento de las provisiones durante el ejercicio 2024 fue el siguiente: 31/12/2023 Actualizaci\u00f3n de provisiones Pagos o cancelaciones Altas 31/12/2024 Pago variable adquisici\u00f3n SIMM 295<span class=\"ls0\"> </span>5 (200) - 100<span class=\"ls0\"> </span>Pago variable adquisici\u00f3n Initia Oncolog\u00eda 176<span class=\"ls0\"> </span>9 - - 185<span class=\"ls0\"> </span>Provisiones Aspy Global Services, S.A.U y sociedades dependientes  988<span class=\"ls0\"> </span>- (552) - 436<span class=\"ls0\"> </span>Provisiones Significant Impact Systems, S.L.U. y sociedades dependientes 1.437 - (829) - 608<span class=\"ls0\"> </span>Otras provisiones 224<span class=\"ls0\"> </span>- - 394<span class=\"ls0\"> </span>618<span class=\"ls0\"> </span>3.120 14<span class=\"ls0\"> </span>(1.581) 394<span class=\"ls0\"> </span>1.947 Tal como <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>comenta en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Nota <span class=\"_ _2\"></span>5, las <span class=\"_ _2\"></span>provisiones <span class=\"_ _2\"></span>incluyen una <span class=\"_ _2\"></span>parte vari<span class=\"_ _2\"></span>able <span class=\"_ _2\"></span>a satisfacer <span class=\"_ _2\"></span>por el Grupo de acuerdo con <span class=\"_ _2\"></span>los contratos de <span class=\"_ _2\"></span>compraventa firmados por la adquisici\u00f3n de <span class=\"_ _2\"></span>diversas sociedades entre los ejercicios 2019 y 2022. La actualizaci\u00f3n <span class=\"_ _2\"></span>por el <span class=\"_ _2\"></span>pago <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>pasivos contingen<span class=\"_ _2\"></span>tes supu<span class=\"_ _2\"></span><span class=\"ls14\">so</span> <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>gasto por <span class=\"_ _2\"></span>importe de <span class=\"_ _2\"></span>14 <span class=\"_ _2\"></span>miles de <span class=\"_ _5\"></span>euros <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>2024 <span class=\"_ _5\"></span>(Ve<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>Nota16.d), <span class=\"_ _6\"></span>no<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>quedando <span class=\"_ _6\"></span>ninguna <span class=\"_ _5\"></span>provisi\u00f3n <span class=\"_ _5\"></span>registrada <span class=\"_ _5\"></span>por este concepto al 31 de diciembre de 2025. Contingencias Atrys <span class=\"_ _1d\"> </span>Portugal, <span class=\"_ _23\"> </span>S.G.P.S <span class=\"_ _1d\"> </span>y <span class=\"_ _23\"> </span>sociedade<span class=\"_ _0\"></span>s <span class=\"_ _1d\"> </span>d<span class=\"_ _2\"></span>ependientes <span class=\"_ _23\"> </span>mantiene<span class=\"_ _0\"></span> <span class=\"_ _1d\"> </span>contingencias <span class=\"_ _23\"> </span>fiscales <span class=\"_ _1d\"> </span>qu<span class=\"_ _2\"></span>e ascienden <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>un <span class=\"_ _9\"></span>m\u00e1ximo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>681 <span class=\"_ _5\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>eu<span class=\"_ _2\"></span>ros. <span class=\"_ _5\"></span>Los <span class=\"_ _9\"></span>asesores <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>esta <span class=\"_ _9\"></span>sociedad <span class=\"_ _5\"></span>consideran, <span class=\"_ _9\"></span>a fecha <span class=\"_ _0\"></span>de las <span class=\"_ _1\"></span>presentes cuentas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>consolidadas, que<span class=\"_ _0\"></span> el <span class=\"_ _1\"></span>riesgo posible de <span class=\"_ _1\"></span>que se <span class=\"_ _0\"></span>tuviera <span class=\"_ _0\"></span>que desembolsar dichos importes se sit\u00faa en un rango bajo de probabilidad.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-538": {
   "value": "NOTA 22. INFORMACI\u00d3N SEGMENTADA Tras <span class=\"_ _4\"> </span>la <span class=\"_ _24\"> </span>adquisici\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _1e\"> </span>Significant <span class=\"_ _4\"> </span>Impact <span class=\"_ _24\"> </span>Systems, <span class=\"_ _24\"> </span>S.L. <span class=\"_ _24\"> </span>(actual <span class=\"_ _4\"> </span>Bienzobas <span class=\"_ _24\"> </span>Salud, <span class=\"_ _24\"> </span>S.L.U.) dedicada <span class=\"_ _1\"></span>a la <span class=\"_ _1\"></span>prestaci\u00f3n de <span class=\"_ _1\"></span>tratamientos de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>on<span class=\"_ _2\"></span>colog\u00eda <span class=\"_ _0\"></span>m\u00e9dica <span class=\"_ _1\"></span>y su <span class=\"_ _1\"></span>incorporaci\u00f3n al <span class=\"_ _1\"></span>Grupo e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>23<span class=\"_ _2\"></span> de junio de 2022 y la venta del 100% de<span class=\"_ _0\"></span> Profesional Group Conversia, S.L. el 12 de diciembre de <span class=\"_ _5\"></span>2023 <span class=\"_ _9\"></span>dedicada <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>p<span class=\"_ _2\"></span>restaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>servicios <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>compliance <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>pymes, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _7\"> </span>pr<span class=\"_ _2\"></span>ocedi\u00f3 <span class=\"_ _9\"></span><span class=\"ls13\">a </span>redefinir <span class=\"_ _5\"></span>sus <span class=\"_ _5\"></span>segmentos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>actividad <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>adaptar <span class=\"_ _6\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>estructura <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>gesti\u00f3n <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>tres <span class=\"_ _5\"></span>segmentos <span class=\"_ _5\"></span>de negocio:  a-<span class=\"ff4\"> <span class=\"_ _2a\"> </span></span>Diagn\u00f3stico: <span class=\"_ _3\"></span>Segmento <span class=\"_ _1\"></span>q<span class=\"_ _2\"></span>ue <span class=\"_ _3\"></span>agrupa <span class=\"_ _1\"></span>todas <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>actividades <span class=\"_ _1\"></span>relacionadas <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>diagn\u00f3stico m\u00e9dico, <span class=\"_ _9\"></span>incluyendo <span class=\"_ _9\"></span>las <span class=\"_ _7\"></span>actividades <span class=\"_ _5\"></span>de <span class=\"_ _7\"></span>Tele <span class=\"_ _9\"></span>diagn\u00f3stico <span class=\"_ _7\"></span>(principalmente <span class=\"_ _9\"></span>radiolog\u00eda <span class=\"_ _9\"></span>y cardiolog\u00eda), <span class=\"_ _6\"></span>laboratorio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>patolog\u00eda <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>gen\u00e9tica, <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>diagn\u00f3stico <span class=\"_ _5\"></span>de <span class=\"_ _2\"></span>medicin<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>nuclear <span class=\"_ _5\"></span><span class=\"ls4\">y </span>que <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>como <span class=\"_ _0\"></span>principales <span class=\"_ _1\"></span>clientes <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>grupos <span class=\"_ _1\"></span>hospi<span class=\"_ _2\"></span>talarios <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>seguradoras <span class=\"_ _1\"></span>m\u00e9<span class=\"_ _2\"></span>dicas <span class=\"_ _1\"></span>(dicho segmento estaba agrupado antes bajo el segmento de medicina de<span class=\"_ _0\"></span> precisi\u00f3n).  b-<span class=\"ff4\"> <span class=\"_ _20\"> </span></span>Oncolog\u00eda: <span class=\"_ _1c\"> </span>S<span class=\"_ _2\"></span>egmento <span class=\"_ _1c\"> </span>que <span class=\"_ _1c\"> </span>agrupa <span class=\"_ _1c\"> </span>las <span class=\"_ _1d\"> </span>actividades <span class=\"_ _1c\"> </span>relacionadas <span class=\"_ _1d\"> </span>con <span class=\"_ _1c\"> </span>el <span class=\"_ _1d\"> </span>tratamiento oncol\u00f3gico <span class=\"_ _2c\"> </span>incluyendo <span class=\"_ _2c\"> </span>las <span class=\"_ _2d\"> </span>actividades <span class=\"_ _2c\"> </span>de <span class=\"_ _2d\"> </span>oncolog\u00eda <span class=\"_ _2c\"> </span>m\u00e9dica <span class=\"_ _2d\"> </span>(quimioterapia, <span class=\"_ _2d\"> </span>e inmunoterapia), <span class=\"_ _20\"> </span>tr<span class=\"_ _2\"></span>atamientos <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>radioterapia <span class=\"_ _27\"> </span>y <span class=\"_ _27\"> </span>braquiterapia <span class=\"_ _27\"> </span>y<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>que <span class=\"_ _27\"> </span>tiene <span class=\"_ _27\"> </span>como<span class=\"_ _2\"></span> principales <span class=\"_ _4\"> </span>clientes  a<span class=\"_ _0\"></span> <span class=\"_ _24\"> </span>grupos <span class=\"_ _1e\"> </span>hospitalarios <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>seguradoras <span class=\"_ _24\"> </span>m\u00e9dicas <span class=\"_ _24\"> </span>(dicho <span class=\"_ _24\"> </span>segmento<span class=\"_ _2\"></span> estaba agrupado antes bajo el segmento de medicina de precisi\u00f3n). c-<span class=\"ff4\"> <span class=\"_ _2a\"> </span></span>Medicina de Prevenci\u00f3n. Tal <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>comenta <span class=\"_ _6\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Nota <span class=\"_ _6\"></span>24, <span class=\"_ _5\"></span>con <span class=\"_ _2\"></span>fecha <span class=\"_ _5\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>octubre <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>2025 <span class=\"_ _2\"></span>se <span class=\"_ _5\"></span>ha <span class=\"_ _6\"></span>discontinuado <span class=\"_ _6\"></span>el segmento de negocio de medicina <span class=\"_ _2\"></span>de prevenci\u00f3n, al suscribir un <span class=\"_ _2\"></span>contrato de compraventa para<span class=\"_ _2\"></span> la <span class=\"_ _6\"></span>transmisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _2\"></span>totalidad <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>capital <span class=\"_ _6\"></span>social <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>Aspy <span class=\"_ _2\"></span>Global <span class=\"_ _5\"></span>Service<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>S.A.U. <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>sociedades dependientes <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>Grupo <span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>chevarne, <span class=\"_ _2\"></span>S.L.<span class=\"_ _2\"></span>, <span class=\"_ _2\"></span>soci<span class=\"_ _2\"></span>edades <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>engloban <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>tot<span class=\"_ _2\"></span>alidad <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>segmento <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e medicina de prevenci\u00f3n. Por <span class=\"_ _5\"></span>esto <span class=\"_ _5\"></span>mot<span class=\"_ _2\"></span>ivo, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>presente <span class=\"_ _5\"></span>nota <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>procede <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>reexpresar <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>informaci\u00f3n <span class=\"_ _9\"></span>segmentada <span class=\"_ _5\"></span>del ejercicio <span class=\"_ _5\"></span>2024 <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>incluir <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>ella <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _5\"></span>cuenta <span class=\"_ _7\"></span>de <span class=\"_ _5\"></span>resultados <span class=\"_ _9\"></span>del <span class=\"_ _7\"></span>segmento <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>prevenci\u00f3n <span class=\"_ _9\"></span>a efectos de comparaci\u00f3n de la informaci\u00f3n. Las explicaciones detalladas de ca<span class=\"_ _0\"></span>da segmento se explican en el informe de gesti\u00f3n. Informaci\u00f3n segmentada: Los <span class=\"_ _1\"></span>principales indica<span class=\"_ _0\"></span>dores <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>de la <span class=\"_ _3\"></span>infor<span class=\"_ _2\"></span>maci\u00f3n <span class=\"_ _1\"></span>segmentada <span class=\"_ _0\"></span>presentada <span class=\"_ _1\"></span>al <span class=\"_ _0\"></span>Consejo <span class=\"_ _1\"></span>de Administraci\u00f3n <span class=\"_ _5\"></span>corresponden <span class=\"_ _5\"></span>al <span class=\"_ _9\"></span>Importe <span class=\"_ _5\"></span>neto <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>cifra <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>negocio, <span class=\"_ _9\"></span>Margen <span class=\"_ _5\"></span>Bruto (MAR)<span class=\"_ _4b\"> </span>, <span class=\"_ _5\"></span>%<span class=\"_ _2\"></span> Margen Bruto <span class=\"_ _1\"></span>sobre cifra de negoc<span class=\"_ _0\"></span>io (MAR)<span class=\"_ _4b\"> </span>, EBITDA (MAR)<span class=\"_ _4b\"> </span>, y %<span class=\"_ _0\"></span> EBITDA sobre <span class=\"_ _0\"></span>cifra de<span class=\"_ _0\"></span> negocio (MAR) siendo estos los indicadores por el que se gestionan los segmentos del grupo. 31 dic 2025 Medicina Precisi\u00f3n Estructura (miles EUR) Diagn\u00f3stico Oncolog\u00eda Corporativa Total De la cifra de negocios por \u00e1rea<span class=\"_ _0\"></span>s geogr\u00e1ficas el principal peso en el \u00e1rea LatAm corre<span class=\"_ _0\"></span>sponde a Chile <span class=\"_ _1\"></span>con 23,5 <span class=\"_ _1\"></span>millones de <span class=\"_ _1\"></span>euros <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>ejercicio 2025. El <span class=\"_ _1\"></span>resto <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>la cifra <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>negocios <span class=\"_ _0\"></span>del <span class=\"_ _1\"></span>\u00e1rea<span class=\"_ _2\"></span> geogr\u00e1fica LatAm se distribuye entre Brasil, Colombia, Per\u00fa y M\u00e9xico.  Los <span class=\"_ _6\"></span>importes <span class=\"_ _6\"></span>calificados <span class=\"_ _2\"></span>como <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Estructura <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Corporate <span class=\"_ _6\"></span>corresponden <span class=\"_ _6\"></span>fundamentalmente <span class=\"_ _6\"></span>a los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>estructura <span class=\"_ _2\"></span>fija <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>generales <span class=\"_ _2\"></span>(costes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>personal <span class=\"_ _2\"></span>indirecto <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>otros <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>generales) no directamente imputables a los segmentos de negocio. Detalle del c\u00e1lculo Margen Bruto (MAR)<span class=\"_ _4b\"> </span>: Miles de euros 31.12.2025 31.<span class=\"ls6\">12</span>.2024 Cifra de Negocios 141.007 129.977<span class=\"_ _4b\"> </span><div class=\"c w131 h10a gs40f\"><div class=\"t m0 x2d h2f y831 ff8 fs6 fc0 sc0 ls0 ws0\">Cifra de Negocios </div></div><div class=\"c w13a h10a gs410\"><div class=\"t m0 xe h2f y831 ff8 fs6 fc0 sc0 ls0 ws0\">65.952 </div></div><div class=\"c w13b h10a gs411\"><div class=\"t m0 x8e h2f y831 ff8 fs6 fc0 sc0 ls0 ws0\">75.055 </div></div><div class=\"c w13c h10a gs412\"><div class=\"t m0 x3c h2f y831 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 h10a gs413\"><div class=\"t m0 x4e h2f y831 ff8 fs6 fc0 sc0 ls0 ws0\">141.007 </div></div><div class=\"c w131 hb7 gs414\"><div class=\"t m0 x3d h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">Espa\u00f1a </div></div><div class=\"c w13a hb7 gs415\"><div class=\"t m0 x54 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"ls6\">28.</span>224 </div></div><div class=\"c w13b hb7 gs416\"><div class=\"t m0 x8e h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">52.407 </div></div><div class=\"c w13c hb7 gs417\"><div class=\"t m0 x3c h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 hb7 gs418\"><div class=\"t m0 x29 h24 y831 ff2 fs6 fc0 sc0 ls6 ws0\">80.<span class=\"ls0\">631 </span></div></div><div class=\"c w131 hb7 gs419\"><div class=\"t m0 x3d h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">Portugal </div></div><div class=\"c w13a hb7 gs41a\"><div class=\"t m0 x4c h24 y831 ff2 fs6 fc0 sc0 ls6 ws0\">2.<span class=\"ls0\">960 </span></div></div><div class=\"c w13b hb7 gs41b\"><div class=\"t m0 x8e h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">13.200 </div></div><div class=\"c w13c hb7 gs41c\"><div class=\"t m0 x3c h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 hb7 gs41d\"><div class=\"t m0 x29 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">16.160 </div></div><div class=\"c w131 h99 gs41e\"><div class=\"t m0 x3d h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">Latam </div></div><div class=\"c w13a h99 gs41f\"><div class=\"t m0 x54 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\"> 34.768 </div></div><div class=\"c w13b h99 gs420\"><div class=\"t m0 x54 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">9.448 </div></div><div class=\"c w13c h99 gs421\"><div class=\"t m0 x3c h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 h99 gs422\"><div class=\"t m0 x29 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">44.216 </div></div><div class=\"c w131 hb7 gs423\"><div class=\"t m0 x52 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">Aprovisionamientos </div></div><div class=\"c w13a hb7 gs424\"><div class=\"t m0 x8e h24 y831 ff2 fs6 fc0 sc0 ls8 ws0\">(3<span class=\"ls6\">2.<span class=\"ls0\">707) </span></span></div></div><div class=\"c w13b hb7 gs425\"><div class=\"t m0 x34 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">(50.261) </div></div><div class=\"c w13c hb7 gs426\"><div class=\"t m0 x3c h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 hb7 gs427\"><div class=\"t m0 x20 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">(<span class=\"ls6\">82.</span>968) </div></div><div class=\"c w131 hb7 gs428\"><div class=\"t m0 x2d h2f y831 ff8 fs6 fc0 sc0 ls0 ws0\">Margen Bruto </div><div class=\"t m0 x110 h10b y15e ff8 fsa fc0 sc0 ls0 ws0\">(MAR)<span class=\"_ _4b\"> </span></div><div class=\"t m0 x2 h2f y831 ff8 fs6 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w13a hb7 gs429\"><div class=\"t m0 xe h2f y831 ff8 fs6 fc0 sc0 ls6 ws0\">33<span class=\"ls0\">.245 </span></div></div><div class=\"c w13b hb7 gs42a\"><div class=\"t m0 x8e h2f y831 ff8 fs6 fc0 sc0 ls0 ws0\">24.794 </div></div><div class=\"c w13c hb7 gs42b\"><div class=\"t m0 x3c h2f y831 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 hb7 gs42c\"><div class=\"t m0 x29 h2f y831 ff8 fs6 fc0 sc0 ls6 ws0\">58.<span class=\"ls0\">039 </span></div></div><div class=\"c w131 h99 gs42d\"><div class=\"t m0 x2d h1c y831 ffa fs6 fc0 sc0 ls0 ws0\">% Margen Bruto sobre cifra de negocios </div></div><div class=\"c w13a h99 gs42e\"><div class=\"t m0 x30 h1c y831 ffa fs6 fc0 sc0 ls0 ws0\">5<span class=\"ls6\">0,</span>4% </div></div><div class=\"c w13b h99 gs42f\"><div class=\"t m0 x8e h1c y831 ffa fs6 fc0 sc0 ls0 ws0\">33,0% </div></div><div class=\"c w13c h99 gs430\"><div class=\"t m0 xf h1c y831 ffa fs6 fc0 sc0 ls8 ws0\">--<span class=\"ls0\"> </span></div></div><div class=\"c w134 h99 gs431\"><div class=\"t m0 xa h1c y831 ffa fs6 fc0 sc0 ls6 ws0\">41,<span class=\"ls0\">2% </span></div></div><div class=\"c w131 hb7 gs432\"><div class=\"t m0 x52 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">Trabajos para el activo </div></div><div class=\"c w13a hb7 gs433\"><div class=\"t m0 x4c h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">2.887 </div></div><div class=\"c w13b hb7 gs434\"><div class=\"t m0 x4c h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">4<span class=\"ls6\">20</span> </div></div><div class=\"c w13c hb7 gs435\"><div class=\"t m0 x3c h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 hb7 gs436\"><div class=\"t m0 x34 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">3.307 </div></div><div class=\"c w131 hb7 gs437\"><div class=\"t m0 x52 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">Otros ingresos e imputaci\u00f3n subvenciones </div></div><div class=\"c w13a hb7 gs438\"><div class=\"t m0 x4c h24 y831 ff2 fs6 fc0 sc0 ls6 ws0\">1.<span class=\"ls7\">51<span class=\"ls0\">8 </span></span></div></div><div class=\"c w13b hb7 gs439\"><div class=\"t m0 x4c h24 y831 ff2 fs6 fc0 sc0 ls6 ws0\">539<span class=\"ls0\"> </span></div></div><div class=\"c w13c hb7 gs43a\"><div class=\"t m0 x3c h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 hb7 gs43b\"><div class=\"t m0 x34 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">2.057 </div></div><div class=\"c w131 h99 gs43c\"><div class=\"t m0 x52 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">Salarios </div></div><div class=\"c w13a h99 gs43d\"><div class=\"t m0 x8e h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">(17.533) </div></div><div class=\"c w13b h99 gs43e\"><div class=\"t m0 x34 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">(10.008) </div></div><div class=\"c w13c h99 gs43f\"><div class=\"t m0 x30 h24 y831 ff2 fs6 fc0 sc0 ls8 ws0\">(5<span class=\"ls2\">.0<span class=\"ls0\">03) </span></span></div></div><div class=\"c w134 h99 gs440\"><div class=\"t m0 x20 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">(<span class=\"ls6\">32.</span>544) </div></div><div class=\"c w131 h108 gs441\"><div class=\"t m0 x52 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">Otros gastos de explotaci\u00f3n </div></div><div class=\"c w13a h108 gs442\"><div class=\"t m0 x54 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">(<span class=\"ls6\">9.<span class=\"ls7\">86</span></span>3) </div></div><div class=\"c w13b h108 gs443\"><div class=\"t m0 x2e h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">(5.557) </div></div><div class=\"c w13c h108 gs444\"><div class=\"t m0 x30 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">(3.459) </div></div><div class=\"c w134 h108 gs445\"><div class=\"t m0 x20 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">(1<span class=\"ls6\">8.</span>879) </div></div><div class=\"c w131 hb7 gs446\"><div class=\"t m0 x52 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">Provisiones (nota 16b/c) </div></div><div class=\"c w13a hb7 gs447\"><div class=\"t m0 x4c h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">3.124 </div></div><div class=\"c w13b hb7 gs448\"><div class=\"t m0 x4c h24 y831 ff2 fs6 fc0 sc0 ls6 ws0\">214<span class=\"ls0\"> </span></div></div><div class=\"c w13c hb7 gs449\"><div class=\"t m0 x3c h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">6 </div></div><div class=\"c w134 hb7 gs44a\"><div class=\"t m0 x34 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">3.344 </div></div><div class=\"c w131 h99 gs44b\"><div class=\"t m0 x52 h2f y831 ff8 fs6 fc0 sc0 ls0 ws0\">EBITDA </div><div class=\"t m0 xd8 h10b y15e ff8 fsa fc0 sc0 ls0 ws0\">(MAR)</div><div class=\"t m0 x23 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w13a h99 gs44c\"><div class=\"t m0 x54 h24 y831 ff8 fs6 fc0 sc0 ls0 ws0\"> 13.3<span class=\"ls7\">78</span><span class=\"ff2\"> </span></div></div><div class=\"c w13b h99 gs44d\"><div class=\"t m0 x8e h24 y831 ff8 fs6 fc0 sc0 ls0 ws0\">10.402<span class=\"ff2\"> </span></div></div><div class=\"c w13c h99 gs44e\"><div class=\"t m0 x30 h24 y831 ff8 fs6 fc0 sc0 ls0 ws0\">(8.456)<span class=\"ff2\"> </span></div></div><div class=\"c w134 h99 gs44f\"><div class=\"t m0 x4e h24 y831 ff8 fs6 fc0 sc0 ls0 ws0\"> <span class=\"ls6\">15.</span>324<span class=\"ff2\"> </span></div></div><div class=\"c w131 hb7 gs450\"><div class=\"t m0 x52 h24 y831 ffa fs6 fc0 sc0 ls0 ws0\">% EBITDA sobre cifra de negocios<span class=\"ff2\"> </span></div></div><div class=\"c w13a hb7 gs451\"><div class=\"t m0 x30 h24 y831 ffa fs6 fc0 sc0 ls6 ws0\">20,<span class=\"ls0\">3%<span class=\"ff2\"> </span></span></div></div><div class=\"c w13b hb7 gs452\"><div class=\"t m0 x8e h24 y831 ffa fs6 fc0 sc0 ls0 ws0\">13,9%<span class=\"ff2\"> </span></div></div><div class=\"c w13c hb7 gs453\"><div class=\"t m0 xf h24 y831 ffa fs6 fc0 sc0 ls8 ws0\">--<span class=\"ff2 ls0\"> </span></div></div><div class=\"c w134 hb7 gs454\"><div class=\"t m0 xa h24 y831 ffa fs6 fc0 sc0 ls0 ws0\">1<span class=\"ls6\">0,</span>9%<span class=\"ff2\"> </span></div></div><div class=\"c w131 hb7 gs455\"><div class=\"t m0 x26 h1c y831 ffa fs6 fc2 sc0 ls0 ws0\">31 dic 2024 </div></div><div class=\"c wa4 hb7 gs456\"><div class=\"t m0 x1f h2f y831 ff8 fs6 fc2 sc0 ls0 ws0\">Medicina Precisi\u00f3n </div></div><div class=\"c w133 hb7 gs457\"><div class=\"t m0 xa h2f y831 ff8 fs6 fc2 sc0 ls0 ws0\">Estructura </div></div><div class=\"c w131 h99 gs458\"><div class=\"t m0 x26 h1c y831 ffa fs6 fc2 sc0 ls0 ws0\">(miles EUR) </div></div><div class=\"c w135 h99 gs459\"><div class=\"t m0 x20 h2f y831 ff8 fs6 fc2 sc0 ls0 ws0\">Diagn\u00f3stico </div></div><div class=\"c w136 h99 gs45a\"><div class=\"t m0 x20 h2f y831 ff8 fs6 fc2 sc0 ls0 ws0\">Oncolog\u00eda </div></div><div class=\"c w133 h99 gs45b\"><div class=\"t m0 x4e h2f y831 ff8 fs6 fc2 sc0 ls0 ws0\">Corporativa </div></div><div class=\"c w134 h99 gs45c\"><div class=\"t m0 x34 h2f y831 ff8 fs6 fc2 sc0 ls0 ws0\">Total </div></div><div class=\"c w131 hb7 gs45d\"><div class=\"t m0 x2d h2f y831 ff8 fs6 fc0 sc0 ls0 ws0\">Cifra de Negocios </div></div><div class=\"c w13a hb7 gs45e\"><div class=\"t m0 xe h2f y831 ff8 fs6 fc0 sc0 ls0 ws0\">66.962 </div></div><div class=\"c w13b hb7 gs45f\"><div class=\"t m0 x8e h2f y831 ff8 fs6 fc0 sc0 ls0 ws0\">63.015 </div></div><div class=\"c w13c hb7 gs460\"><div class=\"t m0 x3c h2f y831 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 hb7 gs461\"><div class=\"t m0 x4e h2f y831 ff8 fs6 fc0 sc0 ls0 ws0\">129.977 </div></div><div class=\"c w131 h99 gs462\"><div class=\"t m0 x3d h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">Espa\u00f1a </div></div><div class=\"c w13a h99 gs463\"><div class=\"t m0 x54 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\"> 28.211 </div></div><div class=\"c w13b h99 gs464\"><div class=\"t m0 x8e h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">45.206 </div></div><div class=\"c w13c h99 gs465\"><div class=\"t m0 x3c h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 h99 gs466\"><div class=\"t m0 x29 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">73.417 </div></div><div class=\"c w131 h108 gs467\"><div class=\"t m0 x3d h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">Portugal </div></div><div class=\"c w13a h108 gs468\"><div class=\"t m0 x4c h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">2.505 </div></div><div class=\"c w13b h108 gs469\"><div class=\"t m0 x8e h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">12.510 </div></div><div class=\"c w13c h108 gs46a\"><div class=\"t m0 x3c h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 h108 gs46b\"><div class=\"t m0 x29 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">15.015 </div></div><div class=\"c w131 hb7 gs46c\"><div class=\"t m0 x3d h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">Latam </div></div><div class=\"c w13a hb7 gs46d\"><div class=\"t m0 x54 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\"> 36.246 </div></div><div class=\"c w13b hb7 gs46e\"><div class=\"t m0 x2f h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\"> 5.299 </div></div><div class=\"c w13c hb7 gs46f\"><div class=\"t m0 x3c h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 hb7 gs470\"><div class=\"t m0 x29 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">41.545 </div></div><div class=\"c w131 h99 gs471\"><div class=\"t m0 x52 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">Aprovisionamientos </div></div><div class=\"c w13a h99 gs472\"><div class=\"t m0 x8e h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">(31.378) </div></div><div class=\"c w13b h99 gs473\"><div class=\"t m0 x34 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">(38.010) </div></div><div class=\"c w13c h99 gs474\"><div class=\"t m0 x3c h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 h99 gs475\"><div class=\"t m0 x20 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">(<span class=\"ls6\">69.</span>3<span class=\"ls7\">88</span>) </div></div><div class=\"c w131 hb7 gs476\"><div class=\"t m0 x2d h2f y831 ff8 fs6 fc0 sc0 ls0 ws0\">Margen Bruto </div><div class=\"t m0 x110 h10b y15e ff8 fsa fc0 sc0 ls0 ws0\">(MAR)<span class=\"_ _4b\"> </span></div><div class=\"t m0 x2 h2f y831 ff8 fs6 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w13a hb7 gs477\"><div class=\"t m0 xe h2f y831 ff8 fs6 fc0 sc0 ls0 ws0\">35.584 </div></div><div class=\"c w13b hb7 gs478\"><div class=\"t m0 x8e h2f y831 ff8 fs6 fc0 sc0 ls0 ws0\">25.005 </div></div><div class=\"c w13c hb7 gs479\"><div class=\"t m0 x3c h2f y831 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 hb7 gs47a\"><div class=\"t m0 x29 h2f y831 ff8 fs6 fc0 sc0 ls0 ws0\">60.589 </div></div><div class=\"c w131 hb7 gs47b\"><div class=\"t m0 x2d h1c y831 ffa fs6 fc0 sc0 ls0 ws0\">% Margen Bruto sobre cifra de negocios </div></div><div class=\"c w13a hb7 gs47c\"><div class=\"t m0 x30 h1c y831 ffa fs6 fc0 sc0 ls0 ws0\">53,1% </div></div><div class=\"c w13b hb7 gs47d\"><div class=\"t m0 x8e h1c y831 ffa fs6 fc0 sc0 ls0 ws0\">39,7% </div></div><div class=\"c w13c hb7 gs47e\"><div class=\"t m0 xf h1c y831 ffa fs6 fc0 sc0 ls8 ws0\">--<span class=\"ls0\"> </span></div></div><div class=\"c w134 hb7 gs47f\"><div class=\"t m0 xa h1c y831 ffa fs6 fc0 sc0 ls0 ws0\">46,6% </div></div><div class=\"c w131 h99 gs480\"><div class=\"t m0 x52 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">Trabajos para el activo </div></div><div class=\"c w13a h99 gs481\"><div class=\"t m0 x4c h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">4.426 </div></div><div class=\"c w13b h99 gs482\"><div class=\"t m0 x4c h24 y831 ff2 fs6 fc0 sc0 ls6 ws0\">472<span class=\"ls0\"> </span></div></div><div class=\"c w13c h99 gs483\"><div class=\"t m0 x3c h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 h99 gs484\"><div class=\"t m0 x34 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\"> 4.898 </div></div><div class=\"c w131 hb7 gs485\"><div class=\"t m0 x52 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">Otros ingresos e imputaci\u00f3n subvenciones </div></div><div class=\"c w13a hb7 gs486\"><div class=\"t m0 x4c h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">5.972 </div></div><div class=\"c w13b hb7 gs487\"><div class=\"t m0 x4c h24 y831 ff2 fs6 fc0 sc0 ls6 ws0\">785<span class=\"ls0\"> </span></div></div><div class=\"c w13c hb7 gs488\"><div class=\"t m0 x3c h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 hb7 gs489\"><div class=\"t m0 x34 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\"> 6.757 </div></div><div class=\"c w131 hb7 gs48a\"><div class=\"t m0 x52 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">Salarios </div></div><div class=\"c w13a hb7 gs48b\"><div class=\"t m0 x8e h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">(17.680) </div></div><div class=\"c w13b hb7 gs48c\"><div class=\"t m0 x2e h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">(9.633) </div></div><div class=\"c w13c hb7 gs48d\"><div class=\"t m0 x30 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">(4.205) </div></div><div class=\"c w134 hb7 gs48e\"><div class=\"t m0 x20 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">(31.518) </div></div><div class=\"c w131 h99 gs48f\"><div class=\"t m0 x52 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">Otros gastos de explotaci\u00f3n </div></div><div class=\"c w13a h99 gs490\"><div class=\"t m0 x54 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">(6.487) </div></div><div class=\"c w13b h99 gs491\"><div class=\"t m0 x2e h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">(5.291) </div></div><div class=\"c w13c h99 gs492\"><div class=\"t m0 x30 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">(3.851) </div></div><div class=\"c w134 h99 gs493\"><div class=\"t m0 x20 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">(15.629) </div></div><div class=\"c w131 hb7 gs494\"><div class=\"t m0 x52 h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">Provisiones (nota 16b/c) </div></div><div class=\"c w13a hb7 gs495\"><div class=\"t m0 xd h24 y831 ff2 fs6 fc0 sc0 ls6 ws0\">339<span class=\"ls0\"> </span></div></div><div class=\"c w13b hb7 gs496\"><div class=\"t m0 x52 h24 y831 ff2 fs6 fc0 sc0 ls6 ws0\">61<span class=\"ls0\"> </span></div></div><div class=\"c w13c hb7 gs497\"><div class=\"t m0 xd h24 y831 ff2 fs6 fc0 sc0 ls0 ws0\">(7<span class=\"ls6\">6)</span> </div></div><div class=\"c w134 hb7 gs498\"><div class=\"t m0 x2f h24 y831 ff2 fs6 fc0 sc0 ls6 ws0\">324<span class=\"ls0\"> </span></div></div><div class=\"c w131 h108 gs499\"><div class=\"t m0 x52 h2f ybe8 ff8 fs6 fc0 sc0 ls0 ws0\">EBITDA </div><div class=\"t m0 xd8 h10b ybe9 ff8 fsa fc0 sc0 ls0 ws0\">(MAR)</div><div class=\"t m0 x23 h24 ybe8 ff2 fs6 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w13a h108 gs49a\"><div class=\"t m0 x54 h24 ybe8 ff8 fs6 fc0 sc0 ls0 ws0\"> 22.154<span class=\"ff2\"> </span></div></div><div class=\"c w13b h108 gs49b\"><div class=\"t m0 x8e h24 ybe8 ff8 fs6 fc0 sc0 ls0 ws0\">11.399<span class=\"ff2\"> </span></div></div><div class=\"c w13c h108 gs49c\"><div class=\"t m0 x30 h24 ybe8 ff8 fs6 fc0 sc0 ls0 ws0\">(8.13<span class=\"ls6\">2)</span><span class=\"ff2\"> </span></div></div><div class=\"c w134 h108 gs49d\"><div class=\"t m0 x4e h24 ybe8 ff8 fs6 fc0 sc0 ls0 ws0\"> 25.421<span class=\"ff2\"> </span></div></div><div class=\"c w131 h99 gs49e\"><div class=\"t m0 x52 h24 y831 ffa fs6 fc0 sc0 ls0 ws0\">% EBITDA sobre cifra de negocios<span class=\"ff2\"> </span></div></div><div class=\"c w13a h99 gs49f\"><div class=\"t m0 x30 h24 y831 ffa fs6 fc0 sc0 ls0 ws0\">33,1%<span class=\"ff2\"> </span></div></div><div class=\"c w13b h99 gs4a0\"><div class=\"t m0 x8e h24 y831 ffa fs6 fc0 sc0 ls0 ws0\">18,1%<span class=\"ff2\"> </span></div></div><div class=\"c w13c h99 gs4a1\"><div class=\"t m0 xf h24 y831 ffa fs6 fc0 sc0 ls8 ws0\">--<span class=\"ff2 ls0\"> </span></div></div><div class=\"c w134 h99 gs4a2\"><div class=\"t m0 xa h24 y831 ffa fs6 fc0 sc0 ls6 ws0\">19,<span class=\"ls0\">6%<span class=\"_ _4b\"> </span></span><span class=\"ls0\"><span class=\"ff2\"> </span></span></div></div>-Aprovisionamientos (<span class=\"ls6\">82.</span>968) (69.388) Margen Bruto (MAR) 58.<span class=\"ls0\">039 </span>60.589  % Margen Bruto sobre Cifra de Negocio (MAR) 41,<span class=\"ls0\">2% </span>46,6% A <span class=\"_ _2\"></span>continuaci\u00f3n, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>inclu<span class=\"_ _2\"></span>ye <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>conciliaci\u00f3n <span class=\"_ _2\"></span>entre <span class=\"_ _2\"></span>EBITDA (MAR) <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>resultado <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>explotaci\u00f3n consolidado al 31 de diciembre de 2025 y 2024: Conciliaci\u00f3n entre EBITDA<span class=\"_ _4b\"> </span>(MAR) y resultado de explotaci\u00f3n: Miles de euros 31.12.2025 31.12.2024 Resultado de Explotaci\u00f3n (<span class=\"ls6\">41</span>.744) (1<span class=\"ls0\">2.654)<span class=\"ff2\"> </span></span> -Amortizaci\u00f3n del Inmovilizado 19.6<span class=\"ls7\">54</span> 19.606  -Deterioro y resultados enajenaciones 32.720 18.<span class=\"ls0\">294 </span> -Otros resultados 1.<span class=\"ls0\">3</span>50<span class=\"ls0\"> </span>(149)  -Provisi\u00f3n por vacaciones y retribuciones instr.patrimonio (nota 16b.) 60<span class=\"ls0\"> </span>94<span class=\"ls0\"> </span> -P\u00e9rdidas por deterioro y var. Provisiones (nota 16c.) 3.284 230<span class=\"ls0\"> </span>EBITDA (MAR) 15.<span class=\"ls0\">324 </span>25.421 Los activos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>pasivos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>segmentos <span class=\"_ _2\"></span>y las <span class=\"_ _2\"></span>inversiones <span class=\"_ _2\"></span>durante <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _6\"></span>2025 y <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>han<span class=\"_ _2\"></span> sido los siguientes: 31.12.2025 Medicina Precisi\u00f3n Medicina (miles de euros) Diagn\u00f3stico Oncolog\u00eda Prevenci\u00f3n Total Inmovilizado material 14.<span class=\"ls0\">701 </span>5.941 - 20.<span class=\"ls0\">642 </span>Inmovilizado intangible y derechos uso 80.188 15<span class=\"ls0\">0.968 </span>- 231.156 Deudores Comerciales  18.676 10.780  -  29.456 Otros activos 2<span class=\"ls6\">3.22</span>5<span class=\"_ _0\"></span> 12.654 176.908 212.787 Total Activos  136.790  <span class=\"ls6\">18</span>0.343  176.908 494.041 Total Pasivos 24<span class=\"ls0\">7.646 </span>61.328 33.110 34<span class=\"ls7\">2.<span class=\"ls0\">084 </span></span>Capex I+D (MAR)<span class=\"_ _4b\"> </span>2.847 418<span class=\"ls0\"> </span> - 3.265 Capex (MAR)<span class=\"_ _4b\"> </span>1.2<span class=\"ls6\">77</span> 4.804 3.172 9.<span class=\"ls0\">253 </span>31.12.2024 Medicina Precisi\u00f3n Medicina (miles de euros) Diagn\u00f3stico Oncolog\u00eda Prevenci\u00f3n Total Inmovilizado material  12.726  7.300  9.498 29.524 Inmovilizado intangible y derechos uso  105.541  164.067  183.126 452.734 Deudores Comerciales  21.162  9.577  20.642 51.<span class=\"ls0\">381 </span>Otros activos  33.884  11.463  5.208  50.555 Total Activos  173.313  192.407  218.474  584.194 Total Pasivos  264.857  52.719  13.377  330.953 Capex I+D (MAR) 4.758  472  456  5.687 Capex (MAR) 1.800  2.029  3.622  7.451 Las <span class=\"_ _5\"></span>ventas <span class=\"_ _5\"></span>entre <span class=\"_ _6\"></span>segmen<span class=\"_ _2\"></span>tos <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>llevan <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>cabo <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>condiciones <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>mercado <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>eliminan <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la<span class=\"_ _1\"></span> consolidaci\u00f3n. <span class=\"_ _6\"></span>No <span class=\"_ _6\"></span>existen <span class=\"_ _6\"></span>ajustes <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>consolidac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>segmentos, <span class=\"_ _5\"></span>ni <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>ni <span class=\"_ _6\"></span>pasivos no asignados. No existen a 31 de diciembre de 2025 ventas significativas entre segmentos.  Los activos del segmento se asignan en base a las actividades del segmento. Los importes <span class=\"_ _0\"></span>proporcionados <span class=\"_ _0\"></span>al Comit\u00e9 de<span class=\"_ _0\"></span> Direc<span class=\"_ _0\"></span>ci\u00f3n con <span class=\"_ _0\"></span>respecto <span class=\"_ _1\"></span>a los ingresos <span class=\"_ _0\"></span>ordinarios y <span class=\"_ _0\"></span>a los <span class=\"_ _7\"> </span>activos <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>segment<span class=\"_ _2\"></span>o <span class=\"_ _7\"> </span>se <span class=\"_ _7\"> </span>valoran <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>manera <span class=\"_ _8\"> </span>consistente <span class=\"_ _7\"></span>con <span class=\"_ _7\"> </span>la <span class=\"_ _8\"> </span>empleada <span class=\"_ _7\"></span>en <span class=\"_ _7\"> </span>los <span class=\"_ _8\"> </span>estados financieros.  Informaci\u00f3n sobre las \u00e1reas geogr<span class=\"_ _0\"></span>\u00e1ficas: Las <span class=\"_ _0\"></span>ventas <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>\u00e1rea geogr\u00e1fica <span class=\"_ _1\"></span>ya han <span class=\"_ _1\"></span>sido indicadas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>apartado i) <span class=\"_ _1\"></span>informaci\u00f3n segmentada.  El <span class=\"_ _2\"></span>desglose <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>corrientes <span class=\"_ _2\"></span>(inmovilizado <span class=\"_ _2\"></span>material<span class=\"_ _2\"></span>, <span class=\"_ _6\"></span>activos <span class=\"_ _2\"></span>intangibles <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>derechos <span class=\"_ _2\"></span>de u<span class=\"ls14\">so</span>), por localizaci\u00f3n geogr\u00e1fica es el siguiente:  Miles de euros<span class=\"_ _2\"></span> 31.12.2025 31.12.2024 Espa\u00f1a 171.648 397.333 Portugal 30<span class=\"ls2\">.3</span>43 35.481 LatAm 49.<span class=\"ls0\">8<span class=\"ls7\">07</span> </span>49.444 Total activo m<span class=\"_ _2\"></span>aterial e intangible 2<span class=\"ls6\">51</span>.<span class=\"ls7\">79</span>8 482.258 Informaci\u00f3n sobre clientes: Durante los ejercicios <span class=\"_ _2\"></span>2025 y <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>no se <span class=\"_ _2\"></span>han realizado v<span class=\"_ _2\"></span>entas superiores <span class=\"_ _2\"></span>al 10% de <span class=\"_ _2\"></span>la cifra <span class=\"_ _2\"></span>de negocios <span class=\"_ _1f\"> </span>consolidada <span class=\"_ _2a\"> </span>y <span class=\"_ _2a\"> </span>a <span class=\"_ _1f\"> </span>la <span class=\"_ _2a\"> </span>cifra <span class=\"_ _1f\"> </span>de <span class=\"_ _2a\"> </span>negocios <span class=\"_ _2a\"> </span>de <span class=\"_ _2a\"> </span>cada <span class=\"_ _1f\"> </span>segmento <span class=\"_ _2a\"> </span>a <span class=\"_ _2a\"> </span>ning\u00fan <span class=\"_ _1f\"> </span>cliente individualmente, <span class=\"_ _4\"> </span>excepto <span class=\"_ _4\"> </span>el <span class=\"_ _24\"> </span>cliente <span class=\"_ _4\"> </span>Asisa, <span class=\"_ _24\"> </span>Asistencia <span class=\"_ _4\"> </span>Sanitaria <span class=\"_ _24\"> </span>Interprovincial <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>Seguros<span class=\"_ _2\"></span>, S.A.U. que representa un 18,8% de la<span class=\"_ _2\"></span> cifra de negocios consolidada del ejercicio 2025<span class=\"_ _2\"></span> (18,4% en el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 ex<span class=\"_ _2\"></span>cluyendo el <span class=\"_ _2\"></span>segmento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>medicina de <span class=\"_ _2\"></span>prevenci\u00f3n)<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>as\u00ed <span class=\"_ _2\"></span>como un <span class=\"_ _2\"></span>35,37% de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>cifra <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>negocios <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>segmento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Oncolog\u00eda<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>(38,02% <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _6\"></span>2024) <span class=\"_ _5\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _5\"></span>cliente<span class=\"_ _1\"></span> Segurcaixa <span class=\"_ _9\"></span>Adeslas, <span class=\"_ _7\"></span>S.A. <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>S<span class=\"_ _2\"></span>eguros <span class=\"_ _9\"></span>y <span class=\"_ _7\"> </span>Reaseguros <span class=\"_ _7\"></span>que <span class=\"_ _9\"></span>representa <span class=\"_ _9\"></span>un <span class=\"_ _7\"> </span>12,<span class=\"_ _2\"></span>2% <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>cifr<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>de negocios <span class=\"_ _4\"> </span>consolidada <span class=\"_ _4\"> </span>del <span class=\"_ _24\"> </span>ejercicio <span class=\"_ _4\"> </span>2025 <span class=\"_ _4\"> </span>as\u00ed <span class=\"_ _24\"> </span>como <span class=\"_ _4\"> </span>un <span class=\"_ _24\"> </span>22,95% <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>ci<span class=\"_ _2\"></span>fra <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>negocios <span class=\"_ _4\"> </span>del segmento de Oncolog\u00eda. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "NOTA 22. INFORMACI\u00d3N SEGMENTADA Tras <span class=\"_ _4\"> </span>la <span class=\"_ _24\"> </span>adquisici\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _1e\"> </span>Significant <span class=\"_ _4\"> </span>Impact <span class=\"_ _24\"> </span>Systems, <span class=\"_ _24\"> </span>S.L. <span class=\"_ _24\"> </span>(actual <span class=\"_ _4\"> </span>Bienzobas <span class=\"_ _24\"> </span>Salud, <span class=\"_ _24\"> </span>S.L.U.) dedicada <span class=\"_ _1\"></span>a la <span class=\"_ _1\"></span>prestaci\u00f3n de <span class=\"_ _1\"></span>tratamientos de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>on<span class=\"_ _2\"></span>colog\u00eda <span class=\"_ _0\"></span>m\u00e9dica <span class=\"_ _1\"></span>y su <span class=\"_ _1\"></span>incorporaci\u00f3n al <span class=\"_ _1\"></span>Grupo e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>23<span class=\"_ _2\"></span> de junio de 2022 y la venta del 100% de<span class=\"_ _0\"></span> Profesional Group Conversia, S.L. el 12 de diciembre de <span class=\"_ _5\"></span>2023 <span class=\"_ _9\"></span>dedicada <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>p<span class=\"_ _2\"></span>restaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _9\"></span>servicios <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>compliance <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>pymes, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _7\"> </span>pr<span class=\"_ _2\"></span>ocedi\u00f3 <span class=\"_ _9\"></span><span class=\"ls13\">a </span>redefinir <span class=\"_ _5\"></span>sus <span class=\"_ _5\"></span>segmentos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>actividad <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>adaptar <span class=\"_ _6\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>estructura <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>gesti\u00f3n <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>tres <span class=\"_ _5\"></span>segmentos <span class=\"_ _5\"></span>de negocio:  a-<span class=\"ff4\"> <span class=\"_ _2a\"> </span></span>Diagn\u00f3stico: <span class=\"_ _3\"></span>Segmento <span class=\"_ _1\"></span>q<span class=\"_ _2\"></span>ue <span class=\"_ _3\"></span>agrupa <span class=\"_ _1\"></span>todas <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>actividades <span class=\"_ _1\"></span>relacionadas <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>diagn\u00f3stico m\u00e9dico, <span class=\"_ _9\"></span>incluyendo <span class=\"_ _9\"></span>las <span class=\"_ _7\"></span>actividades <span class=\"_ _5\"></span>de <span class=\"_ _7\"></span>Tele <span class=\"_ _9\"></span>diagn\u00f3stico <span class=\"_ _7\"></span>(principalmente <span class=\"_ _9\"></span>radiolog\u00eda <span class=\"_ _9\"></span>y cardiolog\u00eda), <span class=\"_ _6\"></span>laboratorio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>patolog\u00eda <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>gen\u00e9tica, <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>diagn\u00f3stico <span class=\"_ _5\"></span>de <span class=\"_ _2\"></span>medicin<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>nuclear <span class=\"_ _5\"></span><span class=\"ls4\">y </span>que <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>como <span class=\"_ _0\"></span>principales <span class=\"_ _1\"></span>clientes <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>grupos <span class=\"_ _1\"></span>hospi<span class=\"_ _2\"></span>talarios <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>seguradoras <span class=\"_ _1\"></span>m\u00e9<span class=\"_ _2\"></span>dicas <span class=\"_ _1\"></span>(dicho segmento estaba agrupado antes bajo el segmento de medicina de<span class=\"_ _0\"></span> precisi\u00f3n).  b-<span class=\"ff4\"> <span class=\"_ _20\"> </span></span>Oncolog\u00eda: <span class=\"_ _1c\"> </span>S<span class=\"_ _2\"></span>egmento <span class=\"_ _1c\"> </span>que <span class=\"_ _1c\"> </span>agrupa <span class=\"_ _1c\"> </span>las <span class=\"_ _1d\"> </span>actividades <span class=\"_ _1c\"> </span>relacionadas <span class=\"_ _1d\"> </span>con <span class=\"_ _1c\"> </span>el <span class=\"_ _1d\"> </span>tratamiento oncol\u00f3gico <span class=\"_ _2c\"> </span>incluyendo <span class=\"_ _2c\"> </span>las <span class=\"_ _2d\"> </span>actividades <span class=\"_ _2c\"> </span>de <span class=\"_ _2d\"> </span>oncolog\u00eda <span class=\"_ _2c\"> </span>m\u00e9dica <span class=\"_ _2d\"> </span>(quimioterapia, <span class=\"_ _2d\"> </span>e inmunoterapia), <span class=\"_ _20\"> </span>tr<span class=\"_ _2\"></span>atamientos <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>radioterapia <span class=\"_ _27\"> </span>y <span class=\"_ _27\"> </span>braquiterapia <span class=\"_ _27\"> </span>y<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>que <span class=\"_ _27\"> </span>tiene <span class=\"_ _27\"> </span>como<span class=\"_ _2\"></span> principales <span class=\"_ _4\"> </span>clientes  a<span class=\"_ _0\"></span> <span class=\"_ _24\"> </span>grupos <span class=\"_ _1e\"> </span>hospitalarios <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>seguradoras <span class=\"_ _24\"> </span>m\u00e9dicas <span class=\"_ _24\"> </span>(dicho <span class=\"_ _24\"> </span>segmento<span class=\"_ _2\"></span> estaba agrupado antes bajo el segmento de medicina de precisi\u00f3n). c-<span class=\"ff4\"> <span class=\"_ _2a\"> </span></span>Medicina de Prevenci\u00f3n. Tal <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>comenta <span class=\"_ _6\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Nota <span class=\"_ _6\"></span>24, <span class=\"_ _5\"></span>con <span class=\"_ _2\"></span>fecha <span class=\"_ _5\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>octubre <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>2025 <span class=\"_ _2\"></span>se <span class=\"_ _5\"></span>ha <span class=\"_ _6\"></span>discontinuado <span class=\"_ _6\"></span>el segmento de negocio de medicina <span class=\"_ _2\"></span>de prevenci\u00f3n, al suscribir un <span class=\"_ _2\"></span>contrato de compraventa para<span class=\"_ _2\"></span> la <span class=\"_ _6\"></span>transmisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _2\"></span>totalidad <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>capital <span class=\"_ _6\"></span>social <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>Aspy <span class=\"_ _2\"></span>Global <span class=\"_ _5\"></span>Service<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>S.A.U. <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>sociedades dependientes <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>Grupo <span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>chevarne, <span class=\"_ _2\"></span>S.L.<span class=\"_ _2\"></span>, <span class=\"_ _2\"></span>soci<span class=\"_ _2\"></span>edades <span class=\"_ _2\"></span>que <span class=\"_ _6\"></span>engloban <span class=\"_ _2\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>tot<span class=\"_ _2\"></span>alidad <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>segmento <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>e medicina de prevenci\u00f3n. Por <span class=\"_ _5\"></span>esto <span class=\"_ _5\"></span>mot<span class=\"_ _2\"></span>ivo, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>presente <span class=\"_ _5\"></span>nota <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>procede <span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>reexpresar <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>informaci\u00f3n <span class=\"_ _9\"></span>segmentada <span class=\"_ _5\"></span>del ejercicio <span class=\"_ _5\"></span>2024 <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>incluir <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>ella <span class=\"_ _9\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _5\"></span>cuenta <span class=\"_ _7\"></span>de <span class=\"_ _5\"></span>resultados <span class=\"_ _9\"></span>del <span class=\"_ _7\"></span>segmento <span class=\"_ _9\"></span>de <span class=\"_ _5\"></span>prevenci\u00f3n <span class=\"_ _9\"></span>a efectos de comparaci\u00f3n de la informaci\u00f3n. Las explicaciones detalladas de ca<span class=\"_ _0\"></span>da segmento se explican en el informe de gesti\u00f3n. Informaci\u00f3n segmentada: Los <span class=\"_ _1\"></span>principales indica<span class=\"_ _0\"></span>dores <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>de la <span class=\"_ _3\"></span>infor<span class=\"_ _2\"></span>maci\u00f3n <span class=\"_ _1\"></span>segmentada <span class=\"_ _0\"></span>presentada <span class=\"_ _1\"></span>al <span class=\"_ _0\"></span>Consejo <span class=\"_ _1\"></span>de Administraci\u00f3n <span class=\"_ _5\"></span>corresponden <span class=\"_ _5\"></span>al <span class=\"_ _9\"></span>Importe <span class=\"_ _5\"></span>neto <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>cifra <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>negocio, <span class=\"_ _9\"></span>Margen <span class=\"_ _5\"></span>Bruto (MAR)<span class=\"_ _4b\"> </span>, <span class=\"_ _5\"></span>%<span class=\"_ _2\"></span> Margen Bruto <span class=\"_ _1\"></span>sobre cifra de negoc<span class=\"_ _0\"></span>io (MAR)<span class=\"_ _4b\"> </span>, EBITDA (MAR)<span class=\"_ _4b\"> </span>, y %<span class=\"_ _0\"></span> EBITDA sobre <span class=\"_ _0\"></span>cifra de<span class=\"_ _0\"></span> negocio (MAR) siendo estos los indicadores por el que se gestionan los segmentos del grupo. 31 dic 2025 Medicina Precisi\u00f3n Estructura (miles EUR) Diagn\u00f3stico Oncolog\u00eda Corporativa Total De la cifra de negocios por \u00e1rea<span class=\"_ _0\"></span>s geogr\u00e1ficas el principal peso en el \u00e1rea LatAm corre<span class=\"_ _0\"></span>sponde a Chile <span class=\"_ _1\"></span>con 23,5 <span class=\"_ _1\"></span>millones de <span class=\"_ _1\"></span>euros <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>ejercicio 2025. El <span class=\"_ _1\"></span>resto <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>la cifra <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>negocios <span class=\"_ _0\"></span>del <span class=\"_ _1\"></span>\u00e1rea<span class=\"_ _2\"></span> geogr\u00e1fica LatAm se distribuye entre Brasil, Colombia, Per\u00fa y M\u00e9xico.  Los <span class=\"_ _6\"></span>importes <span class=\"_ _6\"></span>calificados <span class=\"_ _2\"></span>como <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Estructura <span class=\"_ _2\"></span>de <span class=\"_ _6\"></span>Corporate <span class=\"_ _6\"></span>corresponden <span class=\"_ _6\"></span>fundamentalmente <span class=\"_ _6\"></span>a los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>estructura <span class=\"_ _2\"></span>fija <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>generales <span class=\"_ _2\"></span>(costes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>personal <span class=\"_ _2\"></span>indirecto <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>otros <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>generales) no directamente imputables a los segmentos de negocio. Detalle del c\u00e1lculo Margen Bruto (MAR)<span class=\"_ _4b\"> </span>: Miles de euros 31.12.2025 31.<span class=\"ls6\">12</span>.2024 Cifra de Negocios 141.007 129.977<span class=\"_ _4b\"> </span>Cifra de Negocios 65.952 75.055 - 141.007 Espa\u00f1a  <span class=\"ls6\">28.</span>224 52.407 - 80.<span class=\"ls0\">631 </span>Portugal 2.<span class=\"ls0\">960 </span>13.200 - 16.160 Latam  34.768 9.448 - 44.216 Aprovisionamientos (3<span class=\"ls6\">2.<span class=\"ls0\">707) </span></span>(50.261) - (<span class=\"ls6\">82.</span>968) Margen Bruto (MAR)<span class=\"_ _4b\"> </span>33<span class=\"ls0\">.245 </span>24.794 - 58.<span class=\"ls0\">039 </span>% Margen Bruto sobre cifra de negocios 5<span class=\"ls6\">0,</span>4% 33,0% --<span class=\"ls0\"> </span>41,<span class=\"ls0\">2% </span>Trabajos para el activo 2.887 4<span class=\"ls6\">20</span> - 3.307 Otros ingresos e imputaci\u00f3n subvenciones 1.<span class=\"ls7\">51<span class=\"ls0\">8 </span></span>539<span class=\"ls0\"> </span>- 2.057 Salarios (17.533) (10.008) (5<span class=\"ls2\">.0<span class=\"ls0\">03) </span></span>(<span class=\"ls6\">32.</span>544) Otros gastos de explotaci\u00f3n (<span class=\"ls6\">9.<span class=\"ls7\">86</span></span>3) (5.557) (3.459) (1<span class=\"ls6\">8.</span>879) Provisiones (nota 16b/c) 3.124 214<span class=\"ls0\"> </span>6 3.344 EBITDA (MAR) 13.3<span class=\"ls7\">78</span><span class=\"ff2\"> </span>10.402<span class=\"ff2\"> </span>(8.456)<span class=\"ff2\"> </span> <span class=\"ls6\">15.</span>324<span class=\"ff2\"> </span>% EBITDA sobre cifra de negocios<span class=\"ff2\"> </span>20,<span class=\"ls0\">3%<span class=\"ff2\"> </span></span>13,9%<span class=\"ff2\"> </span>--<span class=\"ff2 ls0\"> </span>1<span class=\"ls6\">0,</span>9%<span class=\"ff2\"> </span>31 dic 2024 Medicina Precisi\u00f3n Estructura (miles EUR) Diagn\u00f3stico Oncolog\u00eda Corporativa Total Cifra de Negocios 66.962 63.015 - 129.977 Espa\u00f1a  28.211 45.206 - 73.417 Portugal 2.505 12.510 - 15.015 Latam  36.246  5.299 - 41.545 Aprovisionamientos (31.378) (38.010) - (<span class=\"ls6\">69.</span>3<span class=\"ls7\">88</span>) Margen Bruto (MAR)<span class=\"_ _4b\"> </span>35.584 25.005 - 60.589 % Margen Bruto sobre cifra de negocios 53,1% 39,7% --<span class=\"ls0\"> </span>46,6% Trabajos para el activo 4.426 472<span class=\"ls0\"> </span>-  4.898 Otros ingresos e imputaci\u00f3n subvenciones 5.972 785<span class=\"ls0\"> </span>-  6.757 Salarios (17.680) (9.633) (4.205) (31.518) Otros gastos de explotaci\u00f3n (6.487) (5.291) (3.851) (15.629) Provisiones (nota 16b/c) 339<span class=\"ls0\"> </span>61<span class=\"ls0\"> </span>(7<span class=\"ls6\">6)</span> 324<span class=\"ls0\"> </span>EBITDA (MAR) 22.154<span class=\"ff2\"> </span>11.399<span class=\"ff2\"> </span>(8.13<span class=\"ls6\">2)</span><span class=\"ff2\"> </span> 25.421<span class=\"ff2\"> </span>% EBITDA sobre cifra de negocios<span class=\"ff2\"> </span>33,1%<span class=\"ff2\"> </span>18,1%<span class=\"ff2\"> </span>--<span class=\"ff2 ls0\"> </span>19,<span class=\"ls0\">6%<span class=\"_ _4b\"> </span></span>-Aprovisionamientos (<span class=\"ls6\">82.</span>968) (69.388) Margen Bruto (MAR) 58.<span class=\"ls0\">039 </span>60.589  % Margen Bruto sobre Cifra de Negocio (MAR) 41,<span class=\"ls0\">2% </span>46,6% A <span class=\"_ _2\"></span>continuaci\u00f3n, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>inclu<span class=\"_ _2\"></span>ye <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>conciliaci\u00f3n <span class=\"_ _2\"></span>entre <span class=\"_ _2\"></span>EBITDA (MAR) <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _2\"></span>resultado <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>explotaci\u00f3n consolidado al 31 de diciembre de 2025 y 2024: Conciliaci\u00f3n entre EBITDA<span class=\"_ _4b\"> </span>(MAR) y resultado de explotaci\u00f3n: Miles de euros 31.12.2025 31.12.2024 Resultado de Explotaci\u00f3n (<span class=\"ls6\">41</span>.744) (1<span class=\"ls0\">2.654)<span class=\"ff2\"> </span></span> -Amortizaci\u00f3n del Inmovilizado 19.6<span class=\"ls7\">54</span> 19.606  -Deterioro y resultados enajenaciones 32.720 18.<span class=\"ls0\">294 </span> -Otros resultados 1.<span class=\"ls0\">3</span>50<span class=\"ls0\"> </span>(149)  -Provisi\u00f3n por vacaciones y retribuciones instr.patrimonio (nota 16b.) 60<span class=\"ls0\"> </span>94<span class=\"ls0\"> </span> -P\u00e9rdidas por deterioro y var. Provisiones (nota 16c.) 3.284 230<span class=\"ls0\"> </span>EBITDA (MAR) 15.<span class=\"ls0\">324 </span>25.421 Los activos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>pasivos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>segmentos <span class=\"_ _2\"></span>y las <span class=\"_ _2\"></span>inversiones <span class=\"_ _2\"></span>durante <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _6\"></span>2025 y <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>han<span class=\"_ _2\"></span> sido los siguientes: 31.12.2025 Medicina Precisi\u00f3n Medicina (miles de euros) Diagn\u00f3stico Oncolog\u00eda Prevenci\u00f3n Total Inmovilizado material 14.<span class=\"ls0\">701 </span>5.941 - 20.<span class=\"ls0\">642 </span>Inmovilizado intangible y derechos uso 80.188 15<span class=\"ls0\">0.968 </span>- 231.156 Deudores Comerciales  18.676 10.780  -  29.456 Otros activos 2<span class=\"ls6\">3.22</span>5<span class=\"_ _0\"></span> 12.654 176.908 212.787 Total Activos  136.790  <span class=\"ls6\">18</span>0.343  176.908 494.041 Total Pasivos 24<span class=\"ls0\">7.646 </span>61.328 33.110 34<span class=\"ls7\">2.<span class=\"ls0\">084 </span></span>Capex I+D (MAR)<span class=\"_ _4b\"> </span>2.847 418<span class=\"ls0\"> </span> - 3.265 Capex (MAR)<span class=\"_ _4b\"> </span>1.2<span class=\"ls6\">77</span> 4.804 3.172 9.<span class=\"ls0\">253 </span>31.12.2024 Medicina Precisi\u00f3n Medicina (miles de euros) Diagn\u00f3stico Oncolog\u00eda Prevenci\u00f3n Total Inmovilizado material  12.726  7.300  9.498 29.524 Inmovilizado intangible y derechos uso  105.541  164.067  183.126 452.734 Deudores Comerciales  21.162  9.577  20.642 51.<span class=\"ls0\">381 </span>Otros activos  33.884  11.463  5.208  50.555 Total Activos  173.313  192.407  218.474  584.194 Total Pasivos  264.857  52.719  13.377  330.953 Capex I+D (MAR) 4.758  472  456  5.687 Capex (MAR) 1.800  2.029  3.622  7.451 Las <span class=\"_ _5\"></span>ventas <span class=\"_ _5\"></span>entre <span class=\"_ _6\"></span>segmen<span class=\"_ _2\"></span>tos <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>llevan <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>cabo <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>condiciones <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>mercado <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>eliminan <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la<span class=\"_ _1\"></span> consolidaci\u00f3n. <span class=\"_ _6\"></span>No <span class=\"_ _6\"></span>existen <span class=\"_ _6\"></span>ajustes <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>consolidac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>segmentos, <span class=\"_ _5\"></span>ni <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>ni <span class=\"_ _6\"></span>pasivos no asignados. No existen a 31 de diciembre de 2025 ventas significativas entre segmentos.  Los activos del segmento se asignan en base a las actividades del segmento. Los importes <span class=\"_ _0\"></span>proporcionados <span class=\"_ _0\"></span>al Comit\u00e9 de<span class=\"_ _0\"></span> Direc<span class=\"_ _0\"></span>ci\u00f3n con <span class=\"_ _0\"></span>respecto <span class=\"_ _1\"></span>a los ingresos <span class=\"_ _0\"></span>ordinarios y <span class=\"_ _0\"></span>a los <span class=\"_ _7\"> </span>activos <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>segment<span class=\"_ _2\"></span>o <span class=\"_ _7\"> </span>se <span class=\"_ _7\"> </span>valoran <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>manera <span class=\"_ _8\"> </span>consistente <span class=\"_ _7\"></span>con <span class=\"_ _7\"> </span>la <span class=\"_ _8\"> </span>empleada <span class=\"_ _7\"></span>en <span class=\"_ _7\"> </span>los <span class=\"_ _8\"> </span>estados financieros.  Informaci\u00f3n sobre las \u00e1reas geogr<span class=\"_ _0\"></span>\u00e1ficas: Las <span class=\"_ _0\"></span>ventas <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>\u00e1rea geogr\u00e1fica <span class=\"_ _1\"></span>ya han <span class=\"_ _1\"></span>sido indicadas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>apartado i) <span class=\"_ _1\"></span>informaci\u00f3n segmentada.  El <span class=\"_ _2\"></span>desglose <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>corrientes <span class=\"_ _2\"></span>(inmovilizado <span class=\"_ _2\"></span>material<span class=\"_ _2\"></span>, <span class=\"_ _6\"></span>activos <span class=\"_ _2\"></span>intangibles <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>derechos <span class=\"_ _2\"></span>de u<span class=\"ls14\">so</span>), por localizaci\u00f3n geogr\u00e1fica es el siguiente:  Miles de euros<span class=\"_ _2\"></span> 31.12.2025 31.12.2024 Espa\u00f1a 171.648 397.333 Portugal 30<span class=\"ls2\">.3</span>43 35.481 LatAm 49.<span class=\"ls0\">8<span class=\"ls7\">07</span> </span>49.444 Total activo m<span class=\"_ _2\"></span>aterial e intangible 2<span class=\"ls6\">51</span>.<span class=\"ls7\">79</span>8 482.258 Informaci\u00f3n sobre clientes: Durante los ejercicios <span class=\"_ _2\"></span>2025 y <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>no se <span class=\"_ _2\"></span>han realizado v<span class=\"_ _2\"></span>entas superiores <span class=\"_ _2\"></span>al 10% de <span class=\"_ _2\"></span>la cifra <span class=\"_ _2\"></span>de negocios <span class=\"_ _1f\"> </span>consolidada <span class=\"_ _2a\"> </span>y <span class=\"_ _2a\"> </span>a <span class=\"_ _1f\"> </span>la <span class=\"_ _2a\"> </span>cifra <span class=\"_ _1f\"> </span>de <span class=\"_ _2a\"> </span>negocios <span class=\"_ _2a\"> </span>de <span class=\"_ _2a\"> </span>cada <span class=\"_ _1f\"> </span>segmento <span class=\"_ _2a\"> </span>a <span class=\"_ _2a\"> </span>ning\u00fan <span class=\"_ _1f\"> </span>cliente individualmente, <span class=\"_ _4\"> </span>excepto <span class=\"_ _4\"> </span>el <span class=\"_ _24\"> </span>cliente <span class=\"_ _4\"> </span>Asisa, <span class=\"_ _24\"> </span>Asistencia <span class=\"_ _4\"> </span>Sanitaria <span class=\"_ _24\"> </span>Interprovincial <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>Seguros<span class=\"_ _2\"></span>, S.A.U. que representa un 18,8% de la<span class=\"_ _2\"></span> cifra de negocios consolidada del ejercicio 2025<span class=\"_ _2\"></span> (18,4% en el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 ex<span class=\"_ _2\"></span>cluyendo el <span class=\"_ _2\"></span>segmento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>medicina de <span class=\"_ _2\"></span>prevenci\u00f3n)<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>as\u00ed <span class=\"_ _2\"></span>como un <span class=\"_ _2\"></span>35,37% de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>cifra <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>negocios <span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>segmento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Oncolog\u00eda<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>(38,02% <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _6\"></span>2024) <span class=\"_ _5\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _5\"></span>cliente<span class=\"_ _1\"></span> Segurcaixa <span class=\"_ _9\"></span>Adeslas, <span class=\"_ _7\"></span>S.A. <span class=\"_ _7\"> </span>de <span class=\"_ _9\"></span>S<span class=\"_ _2\"></span>eguros <span class=\"_ _9\"></span>y <span class=\"_ _7\"> </span>Reaseguros <span class=\"_ _7\"></span>que <span class=\"_ _9\"></span>representa <span class=\"_ _9\"></span>un <span class=\"_ _7\"> </span>12,<span class=\"_ _2\"></span>2% <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>cifr<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>de negocios <span class=\"_ _4\"> </span>consolidada <span class=\"_ _4\"> </span>del <span class=\"_ _24\"> </span>ejercicio <span class=\"_ _4\"> </span>2025 <span class=\"_ _4\"> </span>as\u00ed <span class=\"_ _24\"> </span>como <span class=\"_ _4\"> </span>un <span class=\"_ _24\"> </span>22,95% <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>ci<span class=\"_ _2\"></span>fra <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>negocios <span class=\"_ _4\"> </span>del segmento de Oncolog\u00eda. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-564": {
   "value": "NOTA 24. ACTIVOS MANTENIDOS PARA LA VENTA Y OPERACIONES INTERRUMPIDAS Activo inmobiliario Portugal El Grupo <span class=\"_ _2\"></span>mantiene <span class=\"_ _2\"></span>a 31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre de <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>mantenidos <span class=\"_ _2\"></span>para la <span class=\"_ _2\"></span>venta, cuyo <span class=\"_ _2\"></span>importe asciende <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>2.937 miles <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _1\"></span>(mismo importe <span class=\"_ _3\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>2024), <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>corresponden a <span class=\"_ _1c\"> </span>un <span class=\"_ _23\"> </span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _1c\"> </span>inm<span class=\"_ _2\"></span>obiliario <span class=\"_ _1c\"> </span>localizado <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>Setub<span class=\"_ _2\"></span>al <span class=\"_ _1c\"> </span>(Portugal) <span class=\"_ _1d\"> </span>qu<span class=\"_ _2\"></span>e <span class=\"_ _1c\"> </span>se <span class=\"_ _1d\"> </span>encuentra <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>f<span class=\"_ _2\"></span>ase <span class=\"_ _1c\"> </span>d<span class=\"_ _2\"></span>e construcci\u00f3n <span class=\"_ _0\"></span>para un proyecto <span class=\"_ _0\"></span>hospitalario que no e<span class=\"_ _0\"></span>st\u00e1 sujeto <span class=\"_ _0\"></span>a la a<span class=\"_ _0\"></span>ctividad del Gr<span class=\"_ _0\"></span>upo y <span class=\"_ _0\"></span>que ha sido puesto a la venta.<span class=\"_ _4b\"> </span>El <span class=\"_ _5\"></span>Grupo <span class=\"_ _6\"></span>mantiene <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>2025, <span class=\"_ _5\"></span>pasivos <span class=\"_ _6\"></span>vinculados <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>activos <span class=\"_ _6\"></span>no <span class=\"_ _5\"></span>corrientes mantenidos <span class=\"_ _1\"></span>para <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>venta por <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>de 13 <span class=\"_ _1\"></span>miles d<span class=\"_ _1\"></span>e euros <span class=\"_ _3\"></span>(11 miles <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _1\"></span>a 31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre de 2024) en relaci\u00f3n al activo inmobiliario mencionado en el p\u00e1rrafo anterior.<span class=\"ff8 fs6\"> </span>Asimismo, <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>han <span class=\"_ _6\"></span>clasificado <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>ingresos <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>gastos <span class=\"_ _5\"></span>ne<span class=\"_ _0\"></span>tos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>impuestos <span class=\"_ _5\"></span>procedentes <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>dicho<span class=\"_ _2\"></span> activo como <span class=\"_ _2\"></span>operaciones <span class=\"_ _2\"></span>interrumpidas en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>y gan<span class=\"_ _2\"></span>ancias consolidada <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span> de <span class=\"_ _1\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _1\"></span>y a <span class=\"_ _1\"></span>3<span class=\"_ _2\"></span>1 <span class=\"_ _1\"></span>de diciembre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>2024.<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Su detalle <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>el siguiente, <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>miles <span class=\"_ _1\"></span>de euros: 31/<span class=\"ls6\">12</span>/2025 31/<span class=\"ls6\">12</span>/2024 Ingresos de las actividades i<span class=\"_ _2\"></span>nterrumpidas<span class=\"_ _2\"></span> 4 198<span class=\"ls0\"> </span>Otros resultados<span class=\"_ _2\"></span> 4 7 Reversi\u00f3n de d<span class=\"_ _2\"></span>eterioro de inmovilizado<span class=\"_ _2\"></span> - 191<span class=\"ls0\"> </span>Gastos de las act<span class=\"_ _2\"></span>ividades interrumpidas<span class=\"_ _2\"></span> (41) (58) Servicios Exterio<span class=\"_ _2\"></span>res (30) (52) Tributos (7) (6) Gastos financiero<span class=\"_ _2\"></span>s (4) - Resultado neto de im<span class=\"_ _2\"></span>puestos <span class=\"_ _2\"></span> de las actividades interrum<span class=\"_ _2\"></span>pidas<span class=\"_ _2\"></span> (3<span class=\"ls0\">7) </span>140<span class=\"ls0\"> </span>Atrys Schweiz A.G. El Consejo de Administraci\u00f3n de la Sociedad Dominante decidi\u00f3 discontinuar el negocio de la<span class=\"_ _0\"></span> sociedad del grupo Atrys Schweiz A.G. con fecha 30 de junio de 2023, la cual no estaba obteniendo el resultado esperado, por lo que fue puesta a la venta esperando su transacci\u00f3n en el plazo inferior a 1 a\u00f1o.  Como consecuencia de<span class=\"_ _0\"></span> ello, en base a la aplicac<span class=\"_ _0\"></span>i\u00f3n de la NIIF 5, se reclasificaron los activos y pasivos <span class=\"_ _2\"></span>asociados <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>dich<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>unidad <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>egocio <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>\u201cActivos <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>corrientes <span class=\"_ _6\"></span>mantenidos <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>la venta\u201d <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>como <span class=\"_ _2\"></span>\u201cPasivos <span class=\"_ _6\"></span>directamente <span class=\"_ _2\"></span>relacionados <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>activos <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rr<span class=\"ff2\">ientes <span class=\"_ _6\"></span>mantenidos <span class=\"_ _2\"></span>para<span class=\"_ _2\"></span> </span>la venta\u201d <span class=\"_ _2\"></span>respectivamente. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>valor\u00f3 di<span class=\"_ _2\"></span>chos <span class=\"_ _2\"></span>activos en <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>NIIF <span class=\"_ _2\"></span>5, <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>menor valor<span class=\"_ _2\"></span> entre su importe en libros y su valor razonable menos los costes de venta. Con <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>22 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2023, <span class=\"_ _6\"></span>Atrys <span class=\"_ _2\"></span>Schweiz <span class=\"_ _2\"></span>AG <span class=\"_ _2\"></span>vendi\u00f3 <span class=\"_ _2\"></span>gr<span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>sus <span class=\"_ _6\"></span>activos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>de su <span class=\"_ _2\"></span>negocio <span class=\"_ _6\"></span>(contratos, <span class=\"_ _2\"></span>know-how <span class=\"_ _6\"></span>y <span class=\"_ _2\"></span>personal) <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>sociedad <span class=\"_ _2\"></span>Unive<span class=\"_ _2\"></span>rsit\u00e4tsspital <span class=\"_ _2\"></span>Basel. <span class=\"_ _6\"></span>El <span class=\"_ _2\"></span>precio<span class=\"_ _4b\"> </span>de la transacci\u00f3n ascendi\u00f3 a 3,74 millones de francos suizos (cerc<span class=\"_ _0\"></span>a de 4 millones de euros). Durante el segundo semestre del ejercicio 2024 Grupo Atrys disolvi\u00f3 la Sociedad.  A <span class=\"_ _7\"> </span>continuaci\u00f3n, <span class=\"_ _7\"> </span>se <span class=\"_ _8\"> </span>detallan <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>ingresos <span class=\"_ _7\"> </span>y <span class=\"_ _8\"> </span>gastos <span class=\"_ _7\"> </span>netos <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>impuestos <span class=\"_ _8\"> </span>procedentes <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>dicha<span class=\"_ _2\"></span> unidad <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>negocio, <span class=\"_ _8\"> </span>clasi<span class=\"_ _2\"></span>ficados <span class=\"_ _8\"> </span>como <span class=\"_ _4\"> </span>operaciones <span class=\"_ _8\"> </span>int<span class=\"_ _2\"></span>errumpidas, <span class=\"_ _8\"> </span>siendo <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>siguientes <span class=\"_ _8\"> </span>los<span class=\"_ _2\"></span> importes relativos al 31 de diciembre de 2024, en miles de euros: 31/12/2024 Ingresos de las actividades i<span class=\"_ _2\"></span>nterrumpidas<span class=\"_ _2\"></span> 35<span class=\"ls0\"> </span>Importe neto d<span class=\"_ _2\"></span>e la cifra de negocios<span class=\"_ _2\"></span> - Otros ingresos d<span class=\"_ _2\"></span>e explotaci\u00f3n 1 Ingresos financier<span class=\"_ _2\"></span>os 25<span class=\"ls0\"> </span>Diferencias de <span class=\"_ _2\"></span>cambio - Impuesto sob<span class=\"_ _2\"></span>re beneficios 9 Gastos de las act<span class=\"_ _2\"></span>ividades interrumpidas<span class=\"_ _2\"></span> (335) Aprovisionam<span class=\"_ _2\"></span>ientos (11) Gastos de person<span class=\"_ _2\"></span>al (11) Otros gastos de ex<span class=\"_ _2\"></span>plotaci\u00f3n (305) Amortizaci\u00f3n <span class=\"_ _2\"></span>del inmovilizado y d<span class=\"_ _2\"></span>erechos de uso - Deterioro de valo<span class=\"_ _2\"></span>r de inmovilizado<span class=\"_ _2\"></span> - Otros resultados<span class=\"_ _2\"></span> (8) Gastos Financieros<span class=\"_ _2\"></span> - Resultado neto de im<span class=\"_ _2\"></span>puestos de las actividades interrum<span class=\"_ _2\"></span>pidas (300) Aspy Global Services, S.A.U. Tal como se comenta en <span class=\"_ _2\"></span>la Nota 4, <span class=\"_ _2\"></span>con fecha 4 de noviembre <span class=\"_ _2\"></span>de 2025<span class=\"_ _2\"></span> y previa aprobaci\u00f3n <span class=\"_ _2\"></span>por parte <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>Consejo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Ad<span class=\"_ _2\"></span>ministraci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Sociedad <span class=\"_ _9\"></span>Dominante,<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>suscribe <span class=\"_ _7\"></span>un <span class=\"_ _9\"></span>contrato <span class=\"_ _9\"></span>de compraventa <span class=\"_ _9\"></span>para <span class=\"_ _7\"></span>la <span class=\"_ _7\"> </span>transmi<span class=\"_ _2\"></span>si\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _7\"> </span>totalidad <span class=\"_ _7\"> </span>del <span class=\"_ _7\"></span>capital <span class=\"_ _9\"></span>social <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Aspy <span class=\"_ _7\"> </span>Global <span class=\"_ _7\"> </span>Services<span class=\"_ _2\"></span> S.A.U. <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>sociedades <span class=\"_ _1\"></span>dependientes <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>Grupo <span class=\"_ _1\"></span>Echevarne, <span class=\"_ _1\"></span>S.L., <span class=\"_ _1\"></span>esperando <span class=\"_ _1\"></span>completar <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>transacci\u00f3n en el plazo inferior a 1 a\u00f1o. Como consecuencia de<span class=\"_ _0\"></span> ello, y en base a la aplicac<span class=\"_ _0\"></span>i\u00f3n de la NIIF 5, se reclasificaron los activos y pasivos asociados <span class=\"_ _2\"></span>de dicha unidad<span class=\"_ _2\"></span> de n<span class=\"_ _2\"></span>egocio como <span class=\"_ _2\"></span>\u201cActivos no <span class=\"_ _2\"></span>corrientes mantenidos <span class=\"_ _2\"></span>para la <span class=\"_ _1\"></span>venta\u201d <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>como <span class=\"_ _0\"></span>\u201cPasivos <span class=\"_ _1\"></span>directamente <span class=\"_ _3\"></span>relacionados c<span class=\"_ _0\"></span>on <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>c<span class=\"_ _2\"></span><span class=\"ff2\">orrientes <span class=\"_ _1\"></span>mantenidos <span class=\"_ _1\"></span>para </span>la <span class=\"_ _5\"></span>venta\u201d <span class=\"_ _9\"></span>respectivamente, <span class=\"_ _9\"></span>as\u00ed <span class=\"_ _9\"></span>como <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>cuenta <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>p\u00e9rdidas <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>ganancias <span class=\"_ _5\"></span>como <span class=\"_ _9\"></span>\u201cResultado <span class=\"_ _9\"></span>de Operaciones I<span class=\"_ _1\"></span>nt<span class=\"_ _2\"></span>errumpidas ne<span class=\"_ _0\"></span>to de <span class=\"_ _1\"></span>impuestos\u201d con fec<span class=\"_ _0\"></span>ha 31 <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>ctubre de <span class=\"_ _1\"></span>2025, al <span class=\"_ _0\"></span>ser la <span class=\"_ _1\"></span>fecha de cierre <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _2\"></span>pr\u00f3xima <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>toma de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>decisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>venta. A <span class=\"_ _2\"></span>partir <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>dicha <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>dejaron d<span class=\"_ _2\"></span>e amortizar los activos asignados a dicha unidad de negocio. Tal <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>indica <span class=\"_ _0\"></span>la NIIF<span class=\"_ _0\"></span> 5, <span class=\"_ _1\"></span>los activos <span class=\"_ _0\"></span>netos <span class=\"_ _0\"></span>han sido <span class=\"_ _1\"></span>valorados al <span class=\"_ _0\"></span>menor <span class=\"_ _1\"></span>v<span class=\"_ _2\"></span>alor entre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>su importe en <span class=\"_ _6\"></span>libros <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>r<span class=\"_ _2\"></span>azonable <span class=\"_ _6\"></span>menos <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>costes <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>ve<span class=\"_ _0\"></span>nta. <span class=\"_ _5\"></span>En <span class=\"_ _6\"></span>base <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>ello, <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _5\"></span>registrado <span class=\"_ _6\"></span>un deterioro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Aspy <span class=\"_ _6\"></span>Global <span class=\"_ _6\"></span>Services, <span class=\"_ _6\"></span>S.A.U. <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>45,3 <span class=\"_ _6\"></span>mi<span class=\"_ _2\"></span>llones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros, siendo <span class=\"_ _7\"></span>asignados <span class=\"_ _7\"></span>en <span class=\"_ _7\"> </span>su <span class=\"_ _7\"> </span>totalidad <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>fondo <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>comercio. <span class=\"_ _9\"></span>Para <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>c\u00e1lculo <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>valor <span class=\"_ _7\"> </span>razonable menos <span class=\"_ _0\"></span>los c<span class=\"_ _0\"></span>ostes de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>venta, <span class=\"_ _1\"></span>no se <span class=\"_ _1\"></span>ha tenido <span class=\"_ _1\"></span>en cuenta <span class=\"_ _1\"></span>el pago <span class=\"_ _1\"></span>contingente de<span class=\"_ _0\"></span> 5 <span class=\"_ _1\"></span>millones de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euros en <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>comprador <span class=\"_ _2\"></span>transmita <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>activo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>tercero <span class=\"_ _2\"></span>dentro <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>a\u00f1o <span class=\"_ _2\"></span>sigui<span class=\"_ _2\"></span>ente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>cierre por un importe superior al acordado, ya que no se<span class=\"_ _0\"></span> estima probable su ocurrencia. A 31 de <span class=\"_ _2\"></span>diciembre de 2025, <span class=\"_ _2\"></span>el Grupo mantiene a<span class=\"_ _2\"></span>ctivos mantenidos <span class=\"_ _2\"></span>para la venta cuyo <span class=\"_ _2\"></span>importe asciende <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>176.908 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>pasivos <span class=\"_ _2\"></span>vinculados <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>activos <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>corrientes <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>antenidos para la venta por<span class=\"_ _0\"></span> importe de 33.110 miles de euros en re<span class=\"_ _0\"></span>laci\u00f3n a Aspy Global Services, S.A.U. y sociedades dependientes. El detalle de los mismos a<span class=\"_ _0\"></span> 31 de diciembre de 2025 e<span class=\"_ _0\"></span>s el siguiente: 31/12/2025 Act<span class=\"ls0\">ivo no co<span class=\"_ _2\"></span>rriente </span>14<span class=\"ls0\">8.373 </span>Inmovilizado in<span class=\"_ _2\"></span>tangible 126.<span class=\"ls0\">215 </span>Inmovilizado m<span class=\"_ _2\"></span>aterial 10.031 Derechos de <span class=\"_ _2\"></span>uso 9.021 Activos financier<span class=\"_ _2\"></span>os no corrientes<span class=\"_ _2\"></span> 882<span class=\"ls0\"> </span>Activos por im<span class=\"_ _2\"></span>puesto diferido 2.224 Activo corr<span class=\"_ _2\"></span>iente 28.5<span class=\"ls7\">35</span> Deudores co<span class=\"_ _2\"></span>merciales y otras cuentas a co<span class=\"_ _2\"></span>brar 23.5<span class=\"ls7\">19</span> Activos por im<span class=\"_ _2\"></span>p. Corrientes y adm. p\u00fab<span class=\"_ _2\"></span>licas 11<span class=\"ls0\"> </span>Activos financier<span class=\"_ _2\"></span>os corrientes<span class=\"_ _2\"></span> 81<span class=\"ls0\"> </span>Periodificacion<span class=\"_ _2\"></span>es  49<span class=\"ls0\">2 </span>Efectivo y otro<span class=\"_ _2\"></span>s activos l\u00edquidos equiv<span class=\"_ _2\"></span>alentes 4.432 Total activo<span class=\"_ _2\"></span>s no corrientes mantenido<span class=\"_ _2\"></span>s para la venta<span class=\"_ _2\"></span> 17<span class=\"ls0\">6.908 </span>31/12/2025 Pasivo no co<span class=\"_ _2\"></span>rriente (19.839) Provisiones a lar<span class=\"_ _2\"></span>go plazo (880) Obligaciones p<span class=\"_ _2\"></span>or arrendamientos a largo<span class=\"_ _2\"></span> plazo (6.505) Otros pasivos finan<span class=\"_ _2\"></span>cieros no corrientes<span class=\"_ _2\"></span> (6) Pasivos por imp<span class=\"_ _2\"></span>uesto diferido<span class=\"_ _2\"></span> (12.448) Pasivo corrient<span class=\"_ _2\"></span>e (1<span class=\"ls0\">3.271) </span>Deudas finan<span class=\"_ _2\"></span>cieras corrientes (2.454) Obligaciones p<span class=\"_ _2\"></span>or arrendamientos a corto<span class=\"_ _2\"></span> plazo (2.593) Otros pasivos finan<span class=\"_ _2\"></span>cieros corrientes<span class=\"_ _2\"></span> (1.742) Acreedores co<span class=\"_ _2\"></span>merciales y otras cuentas a p<span class=\"_ _2\"></span>agar (4.206) Pasivos por imp<span class=\"_ _2\"></span>uestos corrientes y adm. p\u00fab<span class=\"_ _2\"></span>licas<span class=\"_ _2\"></span> (2.276) Total pasivos <span class=\"_ _2\"></span>directamente<span class=\"_ _2\"></span> relacionados con activos no co<span class=\"_ _2\"></span>rrientes mantenidos para <span class=\"_ _2\"></span>la  venta. (33.110<span class=\"_ _2\"></span>) Tal <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>indica <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>Nota <span class=\"_ _9\"></span>2.e, <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>base <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _7\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>NIIF <span class=\"_ _9\"></span>5, <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>ha <span class=\"_ _7\"></span>procedido <span class=\"_ _9\"></span>a reexpresar la cuenta de p\u00e9rdidas y ganancias consolidada del ejercicio 2024, para clasificar los ingresos y gastos netos de impuestos proc<span class=\"_ _0\"></span>edentes de la socieda<span class=\"_ _0\"></span>d Aspy Global Services, S.A.U. y sociedades dependientes como operaciones interrumpidas a 31 de dicie<span class=\"_ _0\"></span>mbre de 2024. A <span class=\"_ _7\"> </span>continuaci\u00f3n, <span class=\"_ _7\"> </span>se <span class=\"_ _8\"> </span>detallan <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>ingresos <span class=\"_ _7\"> </span>y <span class=\"_ _8\"> </span>gastos <span class=\"_ _7\"> </span>netos <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>impuestos <span class=\"_ _8\"> </span>procedentes <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>dicha<span class=\"_ _2\"></span> unidad <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>negocio, <span class=\"_ _8\"> </span>clasi<span class=\"_ _2\"></span>ficados <span class=\"_ _8\"> </span>como <span class=\"_ _4\"> </span>operaciones <span class=\"_ _8\"> </span>int<span class=\"_ _2\"></span>errumpidas, <span class=\"_ _8\"> </span>siendo <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>siguientes <span class=\"_ _8\"> </span>los<span class=\"_ _2\"></span> importes relativos al <span class=\"_ _1\"></span>31 de diciembre de 2025 y a<span class=\"_ _0\"></span>l 31 de <span class=\"_ _0\"></span>diciembre de 2024, en miles <span class=\"_ _0\"></span>de euros: 31/12/2025 31/12/2024<span class=\"_ _2\"></span> Ingresos de las actividades i<span class=\"_ _2\"></span>nterrumpidas<span class=\"_ _2\"></span> 81.<span class=\"ls0\">227 </span>83.367 Importe neto d<span class=\"_ _2\"></span>e la cifra de negocios<span class=\"_ _2\"></span> 80.287 82.766 Otros ingresos d<span class=\"_ _2\"></span>e explotaci\u00f3n 438<span class=\"ls0\"> </span>124<span class=\"ls0\"> </span>Trabajos realizad<span class=\"_ _2\"></span>os por el Grupo p<span class=\"_ _2\"></span>ara su activo<span class=\"_ _2\"></span> 361<span class=\"ls0\"> </span>456<span class=\"ls0\"> </span>Deterioro y resultad<span class=\"_ _2\"></span>o por enajenaciones d<span class=\"_ _2\"></span>e - 21<span class=\"ls0\"> </span><div class=\"c w152 h31 gs4a6\"><div class=\"t m0 x8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">inmovilizado </div></div><div class=\"c w152 h3f gs4a7\"><div class=\"t m0 x8 h19 y1a8 ff2 fs4 fc0 sc0 ls0 ws0\">Deterioro y resultad<span class=\"_ _2\"></span>o por enajenaciones d<span class=\"_ _2\"></span>e </div><div class=\"t m0 x8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">instrumentos fin<span class=\"_ _2\"></span>ancieros </div></div><div class=\"c wdb h3f gs4a8\"><div class=\"t m0 x5f h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">10 </div></div><div class=\"c w11d h3f gs4a9\"><div class=\"t m0 xd8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w152 h31 gs4aa\"><div class=\"t m0 x8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">Impuesto sob<span class=\"_ _2\"></span>re beneficios </div></div><div class=\"c wdb h31 gs4ab\"><div class=\"t m0 x14 h19 y1b3 ff2 fs4 fc0 sc0 ls6 ws0\">131<span class=\"ls0\"> </span></div></div><div class=\"c w11d h31 gs4ac\"><div class=\"t m0 xd8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w152 h31 gs4ad\"><div class=\"t m0 x8 h1d y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">Gastos de las act<span class=\"_ _2\"></span>ividades interrumpidas<span class=\"_ _2\"></span> </div></div><div class=\"c wdb h31 gs4ae\"><div class=\"t m0 xd h1d y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">(126.<span class=\"ls6\">112</span>) </div></div><div class=\"c w11d h31 gs4af\"><div class=\"t m0 xf h1d y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">(82.439<span class=\"_ _2\"></span>) </div></div><div class=\"c w152 h3b gs4b0\"><div class=\"t m0 x8 h19 y1ab ff2 fs4 fc0 sc0 ls0 ws0\">Aprovisionam<span class=\"_ _2\"></span>ientos </div></div><div class=\"c wdb h3b gs4b1\"><div class=\"t m0 x39 h19 y1ab ff2 fs4 fc0 sc0 ls0 ws0\">(3.502) </div></div><div class=\"c w11d h3b gs4b2\"><div class=\"t m0 x39 h19 y1ab ff2 fs4 fc0 sc0 ls0 ws0\">(3.325) </div></div><div class=\"c w152 h31 gs4b3\"><div class=\"t m0 x8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">Gastos de person<span class=\"_ _2\"></span>al </div></div><div class=\"c wdb h31 gs4b4\"><div class=\"t m0 xf h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">(54.869) </div></div><div class=\"c w11d h31 gs4b5\"><div class=\"t m0 xf h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">(53.709) </div></div><div class=\"c w152 h31 gs4b6\"><div class=\"t m0 x8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">Otros gastos de ex<span class=\"_ _2\"></span>plotaci\u00f3n </div></div><div class=\"c wdb h31 gs4b7\"><div class=\"t m0 xf h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">(13.425) </div></div><div class=\"c w11d h31 gs4b8\"><div class=\"t m0 xf h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">(13.117) </div></div><div class=\"c w152 h31 gs4b9\"><div class=\"t m0 x8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n <span class=\"_ _2\"></span>del inmovilizado <span class=\"_ _2\"></span> </div></div><div class=\"c wdb h31 gs4ba\"><div class=\"t m0 x39 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">(7.560) </div></div><div class=\"c w11d h31 gs4bb\"><div class=\"t m0 x39 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">(9.438) </div></div><div class=\"c w152 h32 gs4bc\"><div class=\"t m0 x8 h19 y1a8 ff2 fs4 fc0 sc0 ls0 ws0\">Deterioro <span class=\"_ _2\"></span>y resultado por enajenacio<span class=\"_ _2\"></span>nes d<span class=\"_ _2\"></span>e </div><div class=\"t m0 x8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">inmovilizado </div></div><div class=\"c wdb h32 gs4bd\"><div class=\"t m0 xf h19 y1b3 ff2 fs4 fc0 sc0 ls9 ws0\">(4<span class=\"ls0\">5.<span class=\"ls7\">30</span>3<span class=\"_ _2\"></span>) </span></div></div><div class=\"c w11d h32 gs4be\"><div class=\"t m0 xd8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w152 h31 gs4bf\"><div class=\"t m0 x8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">Otros resultados<span class=\"_ _2\"></span> </div></div><div class=\"c wdb h31 gs4c0\"><div class=\"t m0 x59 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">(791) </div></div><div class=\"c w11d h31 gs4c1\"><div class=\"t m0 x39 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">(1.675) </div></div><div class=\"c w152 h31 gs4c2\"><div class=\"t m0 x8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">Gastos Financieros<span class=\"_ _2\"></span> </div></div><div class=\"c wdb h31 gs4c3\"><div class=\"t m0 x59 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">(662) </div></div><div class=\"c w11d h31 gs4c4\"><div class=\"t m0 x59 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">(908) </div></div><div class=\"c w152 h32 gs4c5\"><div class=\"t m0 x8 h19 y1a8 ff2 fs4 fc0 sc0 ls0 ws0\">Deterioro y resultad<span class=\"_ _2\"></span>o por enajenaciones d<span class=\"_ _2\"></span>e </div><div class=\"t m0 x8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">instrumentos fin<span class=\"_ _2\"></span>ancieros </div></div><div class=\"c wdb h32 gs4c6\"><div class=\"t m0 xd8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11d h32 gs4c7\"><div class=\"t m0 x5c h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">(36) </div></div><div class=\"c w152 h31 gs4c8\"><div class=\"t m0 x8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">Impuesto sob<span class=\"_ _2\"></span>re beneficios </div></div><div class=\"c wdb h31 gs4c9\"><div class=\"t m0 xd8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11d h31 gs4ca\"><div class=\"t m0 x59 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">(231) </div></div><div class=\"c w152 h32 gs4cb\"><div class=\"t m0 x8 h1d y1a8 ff8 fs4 fc0 sc0 ls0 ws0\">Resultado neto de im<span class=\"_ _2\"></span>puestos de las </div><div class=\"t m0 x8 h1d y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">actividades interrum<span class=\"_ _2\"></span>pidas </div></div><div class=\"c wdb h32 gs4cc\"><div class=\"t m0 xf h1d y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">(44.885<span class=\"_ _2\"></span>) </div></div><div class=\"c w11d h32 gs4cd\"><div class=\"t m0 x14 h1d y1b3 ff8 fs4 fc0 sc0 ls6 ws0\">928<span class=\"ls0\"> </span></div></div><div class=\"c w2 h0 gs4ce\"><div class=\"t m0 x7 h3 y374 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h3 y375 ff2 fs2 fc0 sc0 ls0 ws0\">Los flujos netos de efectivo atribuibles a las ac<span class=\"_ _0\"></span>tividades de explotaci\u00f3n, de inversi\u00f3n y </div><div class=\"t m0 x7 h3 y376 ff2 fs2 fc0 sc0 ls0 ws0\">financiaci\u00f3n de las actividades interrumpidas se prese<span class=\"_ _0\"></span>ntan en esta nota de conformidad con la </div><div class=\"t m0 x7 h3 y10c ff2 fs2 fc0 sc0 ls0 ws0\">NIIF 5. El detalle de los flujos de efectivo de las opera<span class=\"_ _0\"></span>ciones discontinuadas a 31 de </div><div class=\"t m0 x7 h3 yb0 ff2 fs2 fc0 sc0 ls0 ws0\">diciembre de 2025 y a 31 de diciembre de 2024 es el siguiente, en miles de euros: </div><div class=\"t m0 x7 h3 y90 ff2 fs2 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w153 h33 gs4cf\"><div class=\"t m0 x5c h1d y1c7 ff8 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xd h1d y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">31/12/2025 </div></div><div class=\"c w154 h33 gs4d0\"><div class=\"t m0 x5c h1d y1c7 ff8 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xd h1d y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">31/12/202<span class=\"_ _2\"></span>4 </div></div><div class=\"c wd9 h31 gs4d1\"><div class=\"t m0 x8 h1d y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">Flujo de efectiv<span class=\"_ _2\"></span>o de actividades de explotaci\u00f3<span class=\"_ _2\"></span>n </div></div><div class=\"c w153 h31 gs4d2\"><div class=\"t m0 x12 h1d y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">10.277 </div></div><div class=\"c w154 h31 gs4d3\"><div class=\"t m0 x2c h1d y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">8.508 </div></div><div class=\"c wd9 h31 gs4d4\"><div class=\"t m0 x8 h19 y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">Flujo de efectiv<span class=\"_ _2\"></span>o de actividades de inversi\u00f3n<span class=\"_ _2\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w153 h31 gs4d5\"><div class=\"t m0 x3d h1d y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">(2.545) </div></div><div class=\"c w154 h31 gs4d6\"><div class=\"t m0 x3d h1d y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">(4.828) </div></div><div class=\"c wd9 h3c gs4d7\"><div class=\"t m0 x8 h19 y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">Flujo de efectiv<span class=\"_ _2\"></span>o de actividades de financiaci\u00f3n<span class=\"_ _2\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w153 h3c gs4d8\"><div class=\"t m0 x3d h1d y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">(4.849) </div></div><div class=\"c w154 h3c gs4d9\"><div class=\"t m0 x3d h1d y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">(3.346) </div></div><div class=\"c wd9 h31 gs4da\"><div class=\"t m0 x8 h1d y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">Aumento/Disminuci\u00f3n net<span class=\"_ _2\"></span>a del efec<span class=\"_ _2\"></span>tivo </div></div><div class=\"c w153 h31 gs4db\"><div class=\"t m0 x2c h1d y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">2.883 </div></div><div class=\"c w154 h31 gs4dc\"><div class=\"t m0 x10 h1d y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">3<span class=\"ls6\">34</span> </div></div><div class=\"c wd9 h31 gs4dd\"><div class=\"t m0 x8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">Efectivo o equiv<span class=\"_ _2\"></span>alentes al comienzo <span class=\"_ _2\"></span>del ejercicio<span class=\"_ _2\"></span> </div></div><div class=\"c w153 h31 gs4de\"><div class=\"t m0 x2c h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">1.549 </div></div><div class=\"c w154 h31 gs4df\"><div class=\"t m0 x2c h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">1.215 </div></div><div class=\"c wd9 h31 gs4e0\"><div class=\"t m0 x8 h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">Efectivo o equiv<span class=\"_ _2\"></span>alentes al final del ejercicio<span class=\"_ _2\"></span> </div></div><div class=\"c w153 h31 gs4e1\"><div class=\"t m0 x2c h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">4.432 </div></div><div class=\"c w154 h31 gs4e2\"><div class=\"t m0 x2c h19 y1b3 ff2 fs4 fc0 sc0 ls0 ws0\">1.549 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-539": {
   "value": "NOTA 24. ACTIVOS MANTENIDOS PARA LA VENTA Y OPERACIONES INTERRUMPIDAS Activo inmobiliario Portugal El Grupo <span class=\"_ _2\"></span>mantiene <span class=\"_ _2\"></span>a 31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre de <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>mantenidos <span class=\"_ _2\"></span>para la <span class=\"_ _2\"></span>venta, cuyo <span class=\"_ _2\"></span>importe asciende <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>2.937 miles <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _1\"></span>(mismo importe <span class=\"_ _3\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>2024), <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>corresponden a <span class=\"_ _1c\"> </span>un <span class=\"_ _23\"> </span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _1c\"> </span>inm<span class=\"_ _2\"></span>obiliario <span class=\"_ _1c\"> </span>localizado <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>Setub<span class=\"_ _2\"></span>al <span class=\"_ _1c\"> </span>(Portugal) <span class=\"_ _1d\"> </span>qu<span class=\"_ _2\"></span>e <span class=\"_ _1c\"> </span>se <span class=\"_ _1d\"> </span>encuentra <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>f<span class=\"_ _2\"></span>ase <span class=\"_ _1c\"> </span>d<span class=\"_ _2\"></span>e construcci\u00f3n <span class=\"_ _0\"></span>para un proyecto <span class=\"_ _0\"></span>hospitalario que no e<span class=\"_ _0\"></span>st\u00e1 sujeto <span class=\"_ _0\"></span>a la a<span class=\"_ _0\"></span>ctividad del Gr<span class=\"_ _0\"></span>upo y <span class=\"_ _0\"></span>que ha sido puesto a la venta.<span class=\"_ _4b\"> </span>El <span class=\"_ _5\"></span>Grupo <span class=\"_ _6\"></span>mantiene <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>2025, <span class=\"_ _5\"></span>pasivos <span class=\"_ _6\"></span>vinculados <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>activos <span class=\"_ _6\"></span>no <span class=\"_ _5\"></span>corrientes mantenidos <span class=\"_ _1\"></span>para <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>venta por <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>de 13 <span class=\"_ _1\"></span>miles d<span class=\"_ _1\"></span>e euros <span class=\"_ _3\"></span>(11 miles <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _1\"></span>a 31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre de 2024) en relaci\u00f3n al activo inmobiliario mencionado en el p\u00e1rrafo anterior.<span class=\"ff8 fs6\"> </span>Asimismo, <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>han <span class=\"_ _6\"></span>clasificado <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>ingresos <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>gastos <span class=\"_ _5\"></span>ne<span class=\"_ _0\"></span>tos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>impuestos <span class=\"_ _5\"></span>procedentes <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>dicho<span class=\"_ _2\"></span> activo como <span class=\"_ _2\"></span>operaciones <span class=\"_ _2\"></span>interrumpidas en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>y gan<span class=\"_ _2\"></span>ancias consolidada <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span> de <span class=\"_ _1\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _1\"></span>y a <span class=\"_ _1\"></span>3<span class=\"_ _2\"></span>1 <span class=\"_ _1\"></span>de diciembre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>2024.<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Su detalle <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>el siguiente, <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>miles <span class=\"_ _1\"></span>de euros: 31/<span class=\"ls6\">12</span>/2025 31/<span class=\"ls6\">12</span>/2024 Ingresos de las actividades i<span class=\"_ _2\"></span>nterrumpidas<span class=\"_ _2\"></span> 4 198<span class=\"ls0\"> </span>Otros resultados<span class=\"_ _2\"></span> 4 7 Reversi\u00f3n de d<span class=\"_ _2\"></span>eterioro de inmovilizado<span class=\"_ _2\"></span> - 191<span class=\"ls0\"> </span>Gastos de las act<span class=\"_ _2\"></span>ividades interrumpidas<span class=\"_ _2\"></span> (41) (58) Servicios Exterio<span class=\"_ _2\"></span>res (30) (52) Tributos (7) (6) Gastos financiero<span class=\"_ _2\"></span>s (4) - Resultado neto de im<span class=\"_ _2\"></span>puestos <span class=\"_ _2\"></span> de las actividades interrum<span class=\"_ _2\"></span>pidas<span class=\"_ _2\"></span> (3<span class=\"ls0\">7) </span>140<span class=\"ls0\"> </span>Atrys Schweiz A.G. El Consejo de Administraci\u00f3n de la Sociedad Dominante decidi\u00f3 discontinuar el negocio de la<span class=\"_ _0\"></span> sociedad del grupo Atrys Schweiz A.G. con fecha 30 de junio de 2023, la cual no estaba obteniendo el resultado esperado, por lo que fue puesta a la venta esperando su transacci\u00f3n en el plazo inferior a 1 a\u00f1o.  Como consecuencia de<span class=\"_ _0\"></span> ello, en base a la aplicac<span class=\"_ _0\"></span>i\u00f3n de la NIIF 5, se reclasificaron los activos y pasivos <span class=\"_ _2\"></span>asociados <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>dich<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>unidad <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>egocio <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>\u201cActivos <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>corrientes <span class=\"_ _6\"></span>mantenidos <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>la venta\u201d <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>como <span class=\"_ _2\"></span>\u201cPasivos <span class=\"_ _6\"></span>directamente <span class=\"_ _2\"></span>relacionados <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>activos <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rr<span class=\"ff2\">ientes <span class=\"_ _6\"></span>mantenidos <span class=\"_ _2\"></span>para<span class=\"_ _2\"></span> </span>la venta\u201d <span class=\"_ _2\"></span>respectivamente. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>valor\u00f3 di<span class=\"_ _2\"></span>chos <span class=\"_ _2\"></span>activos en <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>NIIF <span class=\"_ _2\"></span>5, <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>menor valor<span class=\"_ _2\"></span> entre su importe en libros y su valor razonable menos los costes de venta. Con <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>22 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2023, <span class=\"_ _6\"></span>Atrys <span class=\"_ _2\"></span>Schweiz <span class=\"_ _2\"></span>AG <span class=\"_ _2\"></span>vendi\u00f3 <span class=\"_ _2\"></span>gr<span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>sus <span class=\"_ _6\"></span>activos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>de su <span class=\"_ _2\"></span>negocio <span class=\"_ _6\"></span>(contratos, <span class=\"_ _2\"></span>know-how <span class=\"_ _6\"></span>y <span class=\"_ _2\"></span>personal) <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>sociedad <span class=\"_ _2\"></span>Unive<span class=\"_ _2\"></span>rsit\u00e4tsspital <span class=\"_ _2\"></span>Basel. <span class=\"_ _6\"></span>El <span class=\"_ _2\"></span>precio<span class=\"_ _4b\"> </span>de la transacci\u00f3n ascendi\u00f3 a 3,74 millones de francos suizos (cerc<span class=\"_ _0\"></span>a de 4 millones de euros). Durante el segundo semestre del ejercicio 2024 Grupo Atrys disolvi\u00f3 la Sociedad.  A <span class=\"_ _7\"> </span>continuaci\u00f3n, <span class=\"_ _7\"> </span>se <span class=\"_ _8\"> </span>detallan <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>ingresos <span class=\"_ _7\"> </span>y <span class=\"_ _8\"> </span>gastos <span class=\"_ _7\"> </span>netos <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>impuestos <span class=\"_ _8\"> </span>procedentes <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>dicha<span class=\"_ _2\"></span> unidad <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>negocio, <span class=\"_ _8\"> </span>clasi<span class=\"_ _2\"></span>ficados <span class=\"_ _8\"> </span>como <span class=\"_ _4\"> </span>operaciones <span class=\"_ _8\"> </span>int<span class=\"_ _2\"></span>errumpidas, <span class=\"_ _8\"> </span>siendo <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>siguientes <span class=\"_ _8\"> </span>los<span class=\"_ _2\"></span> importes relativos al 31 de diciembre de 2024, en miles de euros: 31/12/2024 Ingresos de las actividades i<span class=\"_ _2\"></span>nterrumpidas<span class=\"_ _2\"></span> 35<span class=\"ls0\"> </span>Importe neto d<span class=\"_ _2\"></span>e la cifra de negocios<span class=\"_ _2\"></span> - Otros ingresos d<span class=\"_ _2\"></span>e explotaci\u00f3n 1 Ingresos financier<span class=\"_ _2\"></span>os 25<span class=\"ls0\"> </span>Diferencias de <span class=\"_ _2\"></span>cambio - Impuesto sob<span class=\"_ _2\"></span>re beneficios 9 Gastos de las act<span class=\"_ _2\"></span>ividades interrumpidas<span class=\"_ _2\"></span> (335) Aprovisionam<span class=\"_ _2\"></span>ientos (11) Gastos de person<span class=\"_ _2\"></span>al (11) Otros gastos de ex<span class=\"_ _2\"></span>plotaci\u00f3n (305) Amortizaci\u00f3n <span class=\"_ _2\"></span>del inmovilizado y d<span class=\"_ _2\"></span>erechos de uso - Deterioro de valo<span class=\"_ _2\"></span>r de inmovilizado<span class=\"_ _2\"></span> - Otros resultados<span class=\"_ _2\"></span> (8) Gastos Financieros<span class=\"_ _2\"></span> - Resultado neto de im<span class=\"_ _2\"></span>puestos de las actividades interrum<span class=\"_ _2\"></span>pidas (300) Aspy Global Services, S.A.U. Tal como se comenta en <span class=\"_ _2\"></span>la Nota 4, <span class=\"_ _2\"></span>con fecha 4 de noviembre <span class=\"_ _2\"></span>de 2025<span class=\"_ _2\"></span> y previa aprobaci\u00f3n <span class=\"_ _2\"></span>por parte <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>Consejo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Ad<span class=\"_ _2\"></span>ministraci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Sociedad <span class=\"_ _9\"></span>Dominante,<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>suscribe <span class=\"_ _7\"></span>un <span class=\"_ _9\"></span>contrato <span class=\"_ _9\"></span>de compraventa <span class=\"_ _9\"></span>para <span class=\"_ _7\"></span>la <span class=\"_ _7\"> </span>transmi<span class=\"_ _2\"></span>si\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _7\"> </span>totalidad <span class=\"_ _7\"> </span>del <span class=\"_ _7\"></span>capital <span class=\"_ _9\"></span>social <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Aspy <span class=\"_ _7\"> </span>Global <span class=\"_ _7\"> </span>Services<span class=\"_ _2\"></span> S.A.U. <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>sociedades <span class=\"_ _1\"></span>dependientes <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>Grupo <span class=\"_ _1\"></span>Echevarne, <span class=\"_ _1\"></span>S.L., <span class=\"_ _1\"></span>esperando <span class=\"_ _1\"></span>completar <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>transacci\u00f3n en el plazo inferior a 1 a\u00f1o. Como consecuencia de<span class=\"_ _0\"></span> ello, y en base a la aplicac<span class=\"_ _0\"></span>i\u00f3n de la NIIF 5, se reclasificaron los activos y pasivos asociados <span class=\"_ _2\"></span>de dicha unidad<span class=\"_ _2\"></span> de n<span class=\"_ _2\"></span>egocio como <span class=\"_ _2\"></span>\u201cActivos no <span class=\"_ _2\"></span>corrientes mantenidos <span class=\"_ _2\"></span>para la <span class=\"_ _1\"></span>venta\u201d <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>como <span class=\"_ _0\"></span>\u201cPasivos <span class=\"_ _1\"></span>directamente <span class=\"_ _3\"></span>relacionados c<span class=\"_ _0\"></span>on <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>c<span class=\"_ _2\"></span><span class=\"ff2\">orrientes <span class=\"_ _1\"></span>mantenidos <span class=\"_ _1\"></span>para </span>la <span class=\"_ _5\"></span>venta\u201d <span class=\"_ _9\"></span>respectivamente, <span class=\"_ _9\"></span>as\u00ed <span class=\"_ _9\"></span>como <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>cuenta <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>p\u00e9rdidas <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>ganancias <span class=\"_ _5\"></span>como <span class=\"_ _9\"></span>\u201cResultado <span class=\"_ _9\"></span>de Operaciones I<span class=\"_ _1\"></span>nt<span class=\"_ _2\"></span>errumpidas ne<span class=\"_ _0\"></span>to de <span class=\"_ _1\"></span>impuestos\u201d con fec<span class=\"_ _0\"></span>ha 31 <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>ctubre de <span class=\"_ _1\"></span>2025, al <span class=\"_ _0\"></span>ser la <span class=\"_ _1\"></span>fecha de cierre <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _2\"></span>pr\u00f3xima <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>toma de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>decisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>venta. A <span class=\"_ _2\"></span>partir <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>dicha <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>dejaron d<span class=\"_ _2\"></span>e amortizar los activos asignados a dicha unidad de negocio. Tal <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>indica <span class=\"_ _0\"></span>la NIIF<span class=\"_ _0\"></span> 5, <span class=\"_ _1\"></span>los activos <span class=\"_ _0\"></span>netos <span class=\"_ _0\"></span>han sido <span class=\"_ _1\"></span>valorados al <span class=\"_ _0\"></span>menor <span class=\"_ _1\"></span>v<span class=\"_ _2\"></span>alor entre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>su importe en <span class=\"_ _6\"></span>libros <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>r<span class=\"_ _2\"></span>azonable <span class=\"_ _6\"></span>menos <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>costes <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>ve<span class=\"_ _0\"></span>nta. <span class=\"_ _5\"></span>En <span class=\"_ _6\"></span>base <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>ello, <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _5\"></span>registrado <span class=\"_ _6\"></span>un deterioro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Aspy <span class=\"_ _6\"></span>Global <span class=\"_ _6\"></span>Services, <span class=\"_ _6\"></span>S.A.U. <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>45,3 <span class=\"_ _6\"></span>mi<span class=\"_ _2\"></span>llones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros, siendo <span class=\"_ _7\"></span>asignados <span class=\"_ _7\"></span>en <span class=\"_ _7\"> </span>su <span class=\"_ _7\"> </span>totalidad <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>fondo <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>comercio. <span class=\"_ _9\"></span>Para <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>c\u00e1lculo <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>valor <span class=\"_ _7\"> </span>razonable menos <span class=\"_ _0\"></span>los c<span class=\"_ _0\"></span>ostes de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>venta, <span class=\"_ _1\"></span>no se <span class=\"_ _1\"></span>ha tenido <span class=\"_ _1\"></span>en cuenta <span class=\"_ _1\"></span>el pago <span class=\"_ _1\"></span>contingente de<span class=\"_ _0\"></span> 5 <span class=\"_ _1\"></span>millones de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euros en <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>comprador <span class=\"_ _2\"></span>transmita <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>activo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>tercero <span class=\"_ _2\"></span>dentro <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>a\u00f1o <span class=\"_ _2\"></span>sigui<span class=\"_ _2\"></span>ente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>cierre por un importe superior al acordado, ya que no se<span class=\"_ _0\"></span> estima probable su ocurrencia. A 31 de <span class=\"_ _2\"></span>diciembre de 2025, <span class=\"_ _2\"></span>el Grupo mantiene a<span class=\"_ _2\"></span>ctivos mantenidos <span class=\"_ _2\"></span>para la venta cuyo <span class=\"_ _2\"></span>importe asciende <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>176.908 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>pasivos <span class=\"_ _2\"></span>vinculados <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>activos <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>corrientes <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>antenidos para la venta por<span class=\"_ _0\"></span> importe de 33.110 miles de euros en re<span class=\"_ _0\"></span>laci\u00f3n a Aspy Global Services, S.A.U. y sociedades dependientes. El detalle de los mismos a<span class=\"_ _0\"></span> 31 de diciembre de 2025 e<span class=\"_ _0\"></span>s el siguiente: 31/12/2025 Act<span class=\"ls0\">ivo no co<span class=\"_ _2\"></span>rriente </span>14<span class=\"ls0\">8.373 </span>Inmovilizado in<span class=\"_ _2\"></span>tangible 126.<span class=\"ls0\">215 </span>Inmovilizado m<span class=\"_ _2\"></span>aterial 10.031 Derechos de <span class=\"_ _2\"></span>uso 9.021 Activos financier<span class=\"_ _2\"></span>os no corrientes<span class=\"_ _2\"></span> 882<span class=\"ls0\"> </span>Activos por im<span class=\"_ _2\"></span>puesto diferido 2.224 Activo corr<span class=\"_ _2\"></span>iente 28.5<span class=\"ls7\">35</span> Deudores co<span class=\"_ _2\"></span>merciales y otras cuentas a co<span class=\"_ _2\"></span>brar 23.5<span class=\"ls7\">19</span> Activos por im<span class=\"_ _2\"></span>p. Corrientes y adm. p\u00fab<span class=\"_ _2\"></span>licas 11<span class=\"ls0\"> </span>Activos financier<span class=\"_ _2\"></span>os corrientes<span class=\"_ _2\"></span> 81<span class=\"ls0\"> </span>Periodificacion<span class=\"_ _2\"></span>es  49<span class=\"ls0\">2 </span>Efectivo y otro<span class=\"_ _2\"></span>s activos l\u00edquidos equiv<span class=\"_ _2\"></span>alentes 4.432 Total activo<span class=\"_ _2\"></span>s no corrientes mantenido<span class=\"_ _2\"></span>s para la venta<span class=\"_ _2\"></span> 17<span class=\"ls0\">6.908 </span>31/12/2025 Pasivo no co<span class=\"_ _2\"></span>rriente (19.839) Provisiones a lar<span class=\"_ _2\"></span>go plazo (880) Obligaciones p<span class=\"_ _2\"></span>or arrendamientos a largo<span class=\"_ _2\"></span> plazo (6.505) Otros pasivos finan<span class=\"_ _2\"></span>cieros no corrientes<span class=\"_ _2\"></span> (6) Pasivos por imp<span class=\"_ _2\"></span>uesto diferido<span class=\"_ _2\"></span> (12.448) Pasivo corrient<span class=\"_ _2\"></span>e (1<span class=\"ls0\">3.271) </span>Deudas finan<span class=\"_ _2\"></span>cieras corrientes (2.454) Obligaciones p<span class=\"_ _2\"></span>or arrendamientos a corto<span class=\"_ _2\"></span> plazo (2.593) Otros pasivos finan<span class=\"_ _2\"></span>cieros corrientes<span class=\"_ _2\"></span> (1.742) Acreedores co<span class=\"_ _2\"></span>merciales y otras cuentas a p<span class=\"_ _2\"></span>agar (4.206) Pasivos por imp<span class=\"_ _2\"></span>uestos corrientes y adm. p\u00fab<span class=\"_ _2\"></span>licas<span class=\"_ _2\"></span> (2.276) Total pasivos <span class=\"_ _2\"></span>directamente<span class=\"_ _2\"></span> relacionados con activos no co<span class=\"_ _2\"></span>rrientes mantenidos para <span class=\"_ _2\"></span>la  venta. (33.110<span class=\"_ _2\"></span>) Tal <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>indica <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>Nota <span class=\"_ _9\"></span>2.e, <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>base <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _7\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>NIIF <span class=\"_ _9\"></span>5, <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>ha <span class=\"_ _7\"></span>procedido <span class=\"_ _9\"></span>a reexpresar la cuenta de p\u00e9rdidas y ganancias consolidada del ejercicio 2024, para clasificar los ingresos y gastos netos de impuestos proc<span class=\"_ _0\"></span>edentes de la socieda<span class=\"_ _0\"></span>d Aspy Global Services, S.A.U. y sociedades dependientes como operaciones interrumpidas a 31 de dicie<span class=\"_ _0\"></span>mbre de 2024. A <span class=\"_ _7\"> </span>continuaci\u00f3n, <span class=\"_ _7\"> </span>se <span class=\"_ _8\"> </span>detallan <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>ingresos <span class=\"_ _7\"> </span>y <span class=\"_ _8\"> </span>gastos <span class=\"_ _7\"> </span>netos <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>impuestos <span class=\"_ _8\"> </span>procedentes <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>dicha<span class=\"_ _2\"></span> unidad <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>negocio, <span class=\"_ _8\"> </span>clasi<span class=\"_ _2\"></span>ficados <span class=\"_ _8\"> </span>como <span class=\"_ _4\"> </span>operaciones <span class=\"_ _8\"> </span>int<span class=\"_ _2\"></span>errumpidas, <span class=\"_ _8\"> </span>siendo <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>siguientes <span class=\"_ _8\"> </span>los<span class=\"_ _2\"></span> importes relativos al <span class=\"_ _1\"></span>31 de diciembre de 2025 y a<span class=\"_ _0\"></span>l 31 de <span class=\"_ _0\"></span>diciembre de 2024, en miles <span class=\"_ _0\"></span>de euros: 31/12/2025 31/12/2024<span class=\"_ _2\"></span> Ingresos de las actividades i<span class=\"_ _2\"></span>nterrumpidas<span class=\"_ _2\"></span> 81.<span class=\"ls0\">227 </span>83.367 Importe neto d<span class=\"_ _2\"></span>e la cifra de negocios<span class=\"_ _2\"></span> 80.287 82.766 Otros ingresos d<span class=\"_ _2\"></span>e explotaci\u00f3n 438<span class=\"ls0\"> </span>124<span class=\"ls0\"> </span>Trabajos realizad<span class=\"_ _2\"></span>os por el Grupo p<span class=\"_ _2\"></span>ara su activo<span class=\"_ _2\"></span> 361<span class=\"ls0\"> </span>456<span class=\"ls0\"> </span>Deterioro y resultad<span class=\"_ _2\"></span>o por enajenaciones d<span class=\"_ _2\"></span>e - 21<span class=\"ls0\"> </span>inmovilizado Deterioro y resultad<span class=\"_ _2\"></span>o por enajenaciones d<span class=\"_ _2\"></span>e instrumentos fin<span class=\"_ _2\"></span>ancieros 10 - Impuesto sob<span class=\"_ _2\"></span>re beneficios 131<span class=\"ls0\"> </span>- Gastos de las act<span class=\"_ _2\"></span>ividades interrumpidas<span class=\"_ _2\"></span> (126.<span class=\"ls6\">112</span>) (82.439<span class=\"_ _2\"></span>) Aprovisionam<span class=\"_ _2\"></span>ientos (3.502) (3.325) Gastos de person<span class=\"_ _2\"></span>al (54.869) (53.709) Otros gastos de ex<span class=\"_ _2\"></span>plotaci\u00f3n (13.425) (13.117) Amortizaci\u00f3n <span class=\"_ _2\"></span>del inmovilizado <span class=\"_ _2\"></span> (7.560) (9.438) Deterioro <span class=\"_ _2\"></span>y resultado por enajenacio<span class=\"_ _2\"></span>nes d<span class=\"_ _2\"></span>e inmovilizado (4<span class=\"ls0\">5.<span class=\"ls7\">30</span>3<span class=\"_ _2\"></span>) </span>- Otros resultados<span class=\"_ _2\"></span> (791) (1.675) Gastos Financieros<span class=\"_ _2\"></span> (662) (908) Deterioro y resultad<span class=\"_ _2\"></span>o por enajenaciones d<span class=\"_ _2\"></span>e instrumentos fin<span class=\"_ _2\"></span>ancieros - (36) Impuesto sob<span class=\"_ _2\"></span>re beneficios - (231) Resultado neto de im<span class=\"_ _2\"></span>puestos de las actividades interrum<span class=\"_ _2\"></span>pidas (44.885<span class=\"_ _2\"></span>) 928<span class=\"ls0\"> </span>Los flujos netos de efectivo atribuibles a las ac<span class=\"_ _0\"></span>tividades de explotaci\u00f3n, de inversi\u00f3n y financiaci\u00f3n de las actividades interrumpidas se prese<span class=\"_ _0\"></span>ntan en esta nota de conformidad con la NIIF 5. El detalle de los flujos de efectivo de las opera<span class=\"_ _0\"></span>ciones discontinuadas a 31 de diciembre de 2025 y a 31 de diciembre de 2024 es el siguiente, en miles de euros: 31/12/2025 31/12/202<span class=\"_ _2\"></span>4 Flujo de efectiv<span class=\"_ _2\"></span>o de actividades de explotaci\u00f3<span class=\"_ _2\"></span>n 10.277 8.508 Flujo de efectiv<span class=\"_ _2\"></span>o de actividades de inversi\u00f3n<span class=\"_ _2\"></span><span class=\"ff2\"> </span>(2.545) (4.828) Flujo de efectiv<span class=\"_ _2\"></span>o de actividades de financiaci\u00f3n<span class=\"_ _2\"></span><span class=\"ff2\"> </span>(4.849) (3.346) Aumento/Disminuci\u00f3n net<span class=\"_ _2\"></span>a del efec<span class=\"_ _2\"></span>tivo 2.883 3<span class=\"ls6\">34</span> Efectivo o equiv<span class=\"_ _2\"></span>alentes al comienzo <span class=\"_ _2\"></span>del ejercicio<span class=\"_ _2\"></span> 1.549 1.215 Efectivo o equiv<span class=\"_ _2\"></span>alentes al final del ejercicio<span class=\"_ _2\"></span> 4.432 1.549",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "NOTA 24. ACTIVOS MANTENIDOS PARA LA VENTA Y OPERACIONES INTERRUMPIDAS Activo inmobiliario Portugal El Grupo <span class=\"_ _2\"></span>mantiene <span class=\"_ _2\"></span>a 31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre de <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>mantenidos <span class=\"_ _2\"></span>para la <span class=\"_ _2\"></span>venta, cuyo <span class=\"_ _2\"></span>importe asciende <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>2.937 miles <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _1\"></span>(mismo importe <span class=\"_ _3\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>2024), <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>corresponden a <span class=\"_ _1c\"> </span>un <span class=\"_ _23\"> </span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _1c\"> </span>inm<span class=\"_ _2\"></span>obiliario <span class=\"_ _1c\"> </span>localizado <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>Setub<span class=\"_ _2\"></span>al <span class=\"_ _1c\"> </span>(Portugal) <span class=\"_ _1d\"> </span>qu<span class=\"_ _2\"></span>e <span class=\"_ _1c\"> </span>se <span class=\"_ _1d\"> </span>encuentra <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>f<span class=\"_ _2\"></span>ase <span class=\"_ _1c\"> </span>d<span class=\"_ _2\"></span>e construcci\u00f3n <span class=\"_ _0\"></span>para un proyecto <span class=\"_ _0\"></span>hospitalario que no e<span class=\"_ _0\"></span>st\u00e1 sujeto <span class=\"_ _0\"></span>a la a<span class=\"_ _0\"></span>ctividad del Gr<span class=\"_ _0\"></span>upo y <span class=\"_ _0\"></span>que ha sido puesto a la venta.<span class=\"_ _4b\"> </span>El <span class=\"_ _5\"></span>Grupo <span class=\"_ _6\"></span>mantiene <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>2025, <span class=\"_ _5\"></span>pasivos <span class=\"_ _6\"></span>vinculados <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>activos <span class=\"_ _6\"></span>no <span class=\"_ _5\"></span>corrientes mantenidos <span class=\"_ _1\"></span>para <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>venta por <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>de 13 <span class=\"_ _1\"></span>miles d<span class=\"_ _1\"></span>e euros <span class=\"_ _3\"></span>(11 miles <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _1\"></span>a 31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre de 2024) en relaci\u00f3n al activo inmobiliario mencionado en el p\u00e1rrafo anterior.<span class=\"ff8 fs6\"> </span>Asimismo, <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>han <span class=\"_ _6\"></span>clasificado <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>ingresos <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>gastos <span class=\"_ _5\"></span>ne<span class=\"_ _0\"></span>tos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>impuestos <span class=\"_ _5\"></span>procedentes <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>dicho<span class=\"_ _2\"></span> activo como <span class=\"_ _2\"></span>operaciones <span class=\"_ _2\"></span>interrumpidas en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>y gan<span class=\"_ _2\"></span>ancias consolidada <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span> de <span class=\"_ _1\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _1\"></span>y a <span class=\"_ _1\"></span>3<span class=\"_ _2\"></span>1 <span class=\"_ _1\"></span>de diciembre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>2024.<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Su detalle <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>el siguiente, <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>miles <span class=\"_ _1\"></span>de euros: 31/<span class=\"ls6\">12</span>/2025 31/<span class=\"ls6\">12</span>/2024 Ingresos de las actividades i<span class=\"_ _2\"></span>nterrumpidas<span class=\"_ _2\"></span> 4 198<span class=\"ls0\"> </span>Otros resultados<span class=\"_ _2\"></span> 4 7 Reversi\u00f3n de d<span class=\"_ _2\"></span>eterioro de inmovilizado<span class=\"_ _2\"></span> - 191<span class=\"ls0\"> </span>Gastos de las act<span class=\"_ _2\"></span>ividades interrumpidas<span class=\"_ _2\"></span> (41) (58) Servicios Exterio<span class=\"_ _2\"></span>res (30) (52) Tributos (7) (6) Gastos financiero<span class=\"_ _2\"></span>s (4) - Resultado neto de im<span class=\"_ _2\"></span>puestos <span class=\"_ _2\"></span> de las actividades interrum<span class=\"_ _2\"></span>pidas<span class=\"_ _2\"></span> (3<span class=\"ls0\">7) </span>140<span class=\"ls0\"> </span>Atrys Schweiz A.G. El Consejo de Administraci\u00f3n de la Sociedad Dominante decidi\u00f3 discontinuar el negocio de la<span class=\"_ _0\"></span> sociedad del grupo Atrys Schweiz A.G. con fecha 30 de junio de 2023, la cual no estaba obteniendo el resultado esperado, por lo que fue puesta a la venta esperando su transacci\u00f3n en el plazo inferior a 1 a\u00f1o.  Como consecuencia de<span class=\"_ _0\"></span> ello, en base a la aplicac<span class=\"_ _0\"></span>i\u00f3n de la NIIF 5, se reclasificaron los activos y pasivos <span class=\"_ _2\"></span>asociados <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>dich<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>unidad <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>egocio <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>\u201cActivos <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>corrientes <span class=\"_ _6\"></span>mantenidos <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>la venta\u201d <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>como <span class=\"_ _2\"></span>\u201cPasivos <span class=\"_ _6\"></span>directamente <span class=\"_ _2\"></span>relacionados <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>activos <span class=\"_ _6\"></span>no <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rr<span class=\"ff2\">ientes <span class=\"_ _6\"></span>mantenidos <span class=\"_ _2\"></span>para<span class=\"_ _2\"></span> </span>la venta\u201d <span class=\"_ _2\"></span>respectivamente. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>valor\u00f3 di<span class=\"_ _2\"></span>chos <span class=\"_ _2\"></span>activos en <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>NIIF <span class=\"_ _2\"></span>5, <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>menor valor<span class=\"_ _2\"></span> entre su importe en libros y su valor razonable menos los costes de venta. Con <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>22 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2023, <span class=\"_ _6\"></span>Atrys <span class=\"_ _2\"></span>Schweiz <span class=\"_ _2\"></span>AG <span class=\"_ _2\"></span>vendi\u00f3 <span class=\"_ _2\"></span>gr<span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>sus <span class=\"_ _6\"></span>activos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>de su <span class=\"_ _2\"></span>negocio <span class=\"_ _6\"></span>(contratos, <span class=\"_ _2\"></span>know-how <span class=\"_ _6\"></span>y <span class=\"_ _2\"></span>personal) <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>sociedad <span class=\"_ _2\"></span>Unive<span class=\"_ _2\"></span>rsit\u00e4tsspital <span class=\"_ _2\"></span>Basel. <span class=\"_ _6\"></span>El <span class=\"_ _2\"></span>precio<span class=\"_ _4b\"> </span>de la transacci\u00f3n ascendi\u00f3 a 3,74 millones de francos suizos (cerc<span class=\"_ _0\"></span>a de 4 millones de euros). Durante el segundo semestre del ejercicio 2024 Grupo Atrys disolvi\u00f3 la Sociedad.  A <span class=\"_ _7\"> </span>continuaci\u00f3n, <span class=\"_ _7\"> </span>se <span class=\"_ _8\"> </span>detallan <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>ingresos <span class=\"_ _7\"> </span>y <span class=\"_ _8\"> </span>gastos <span class=\"_ _7\"> </span>netos <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>impuestos <span class=\"_ _8\"> </span>procedentes <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>dicha<span class=\"_ _2\"></span> unidad <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>negocio, <span class=\"_ _8\"> </span>clasi<span class=\"_ _2\"></span>ficados <span class=\"_ _8\"> </span>como <span class=\"_ _4\"> </span>operaciones <span class=\"_ _8\"> </span>int<span class=\"_ _2\"></span>errumpidas, <span class=\"_ _8\"> </span>siendo <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>siguientes <span class=\"_ _8\"> </span>los<span class=\"_ _2\"></span> importes relativos al 31 de diciembre de 2024, en miles de euros: 31/12/2024 Ingresos de las actividades i<span class=\"_ _2\"></span>nterrumpidas<span class=\"_ _2\"></span> 35<span class=\"ls0\"> </span>Importe neto d<span class=\"_ _2\"></span>e la cifra de negocios<span class=\"_ _2\"></span> - Otros ingresos d<span class=\"_ _2\"></span>e explotaci\u00f3n 1 Ingresos financier<span class=\"_ _2\"></span>os 25<span class=\"ls0\"> </span>Diferencias de <span class=\"_ _2\"></span>cambio - Impuesto sob<span class=\"_ _2\"></span>re beneficios 9 Gastos de las act<span class=\"_ _2\"></span>ividades interrumpidas<span class=\"_ _2\"></span> (335) Aprovisionam<span class=\"_ _2\"></span>ientos (11) Gastos de person<span class=\"_ _2\"></span>al (11) Otros gastos de ex<span class=\"_ _2\"></span>plotaci\u00f3n (305) Amortizaci\u00f3n <span class=\"_ _2\"></span>del inmovilizado y d<span class=\"_ _2\"></span>erechos de uso - Deterioro de valo<span class=\"_ _2\"></span>r de inmovilizado<span class=\"_ _2\"></span> - Otros resultados<span class=\"_ _2\"></span> (8) Gastos Financieros<span class=\"_ _2\"></span> - Resultado neto de im<span class=\"_ _2\"></span>puestos de las actividades interrum<span class=\"_ _2\"></span>pidas (300) Aspy Global Services, S.A.U. Tal como se comenta en <span class=\"_ _2\"></span>la Nota 4, <span class=\"_ _2\"></span>con fecha 4 de noviembre <span class=\"_ _2\"></span>de 2025<span class=\"_ _2\"></span> y previa aprobaci\u00f3n <span class=\"_ _2\"></span>por parte <span class=\"_ _5\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>Consejo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Ad<span class=\"_ _2\"></span>ministraci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Sociedad <span class=\"_ _9\"></span>Dominante,<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>suscribe <span class=\"_ _7\"></span>un <span class=\"_ _9\"></span>contrato <span class=\"_ _9\"></span>de compraventa <span class=\"_ _9\"></span>para <span class=\"_ _7\"></span>la <span class=\"_ _7\"> </span>transmi<span class=\"_ _2\"></span>si\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _7\"> </span>totalidad <span class=\"_ _7\"> </span>del <span class=\"_ _7\"></span>capital <span class=\"_ _9\"></span>social <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>Aspy <span class=\"_ _7\"> </span>Global <span class=\"_ _7\"> </span>Services<span class=\"_ _2\"></span> S.A.U. <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>sociedades <span class=\"_ _1\"></span>dependientes <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>Grupo <span class=\"_ _1\"></span>Echevarne, <span class=\"_ _1\"></span>S.L., <span class=\"_ _1\"></span>esperando <span class=\"_ _1\"></span>completar <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>transacci\u00f3n en el plazo inferior a 1 a\u00f1o. Como consecuencia de<span class=\"_ _0\"></span> ello, y en base a la aplicac<span class=\"_ _0\"></span>i\u00f3n de la NIIF 5, se reclasificaron los activos y pasivos asociados <span class=\"_ _2\"></span>de dicha unidad<span class=\"_ _2\"></span> de n<span class=\"_ _2\"></span>egocio como <span class=\"_ _2\"></span>\u201cActivos no <span class=\"_ _2\"></span>corrientes mantenidos <span class=\"_ _2\"></span>para la <span class=\"_ _1\"></span>venta\u201d <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>como <span class=\"_ _0\"></span>\u201cPasivos <span class=\"_ _1\"></span>directamente <span class=\"_ _3\"></span>relacionados c<span class=\"_ _0\"></span>on <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>c<span class=\"_ _2\"></span><span class=\"ff2\">orrientes <span class=\"_ _1\"></span>mantenidos <span class=\"_ _1\"></span>para </span>la <span class=\"_ _5\"></span>venta\u201d <span class=\"_ _9\"></span>respectivamente, <span class=\"_ _9\"></span>as\u00ed <span class=\"_ _9\"></span>como <span class=\"_ _5\"></span>la <span class=\"_ _9\"></span>cuenta <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>p\u00e9rdidas <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>ganancias <span class=\"_ _5\"></span>como <span class=\"_ _9\"></span>\u201cResultado <span class=\"_ _9\"></span>de Operaciones I<span class=\"_ _1\"></span>nt<span class=\"_ _2\"></span>errumpidas ne<span class=\"_ _0\"></span>to de <span class=\"_ _1\"></span>impuestos\u201d con fec<span class=\"_ _0\"></span>ha 31 <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>ctubre de <span class=\"_ _1\"></span>2025, al <span class=\"_ _0\"></span>ser la <span class=\"_ _1\"></span>fecha de cierre <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _2\"></span>pr\u00f3xima <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>toma de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>decisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>venta. A <span class=\"_ _2\"></span>partir <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>dicha <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>dejaron d<span class=\"_ _2\"></span>e amortizar los activos asignados a dicha unidad de negocio. Tal <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>indica <span class=\"_ _0\"></span>la NIIF<span class=\"_ _0\"></span> 5, <span class=\"_ _1\"></span>los activos <span class=\"_ _0\"></span>netos <span class=\"_ _0\"></span>han sido <span class=\"_ _1\"></span>valorados al <span class=\"_ _0\"></span>menor <span class=\"_ _1\"></span>v<span class=\"_ _2\"></span>alor entre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>su importe en <span class=\"_ _6\"></span>libros <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>r<span class=\"_ _2\"></span>azonable <span class=\"_ _6\"></span>menos <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>costes <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>ve<span class=\"_ _0\"></span>nta. <span class=\"_ _5\"></span>En <span class=\"_ _6\"></span>base <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>ello, <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _5\"></span>registrado <span class=\"_ _6\"></span>un deterioro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Aspy <span class=\"_ _6\"></span>Global <span class=\"_ _6\"></span>Services, <span class=\"_ _6\"></span>S.A.U. <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>45,3 <span class=\"_ _6\"></span>mi<span class=\"_ _2\"></span>llones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros, siendo <span class=\"_ _7\"></span>asignados <span class=\"_ _7\"></span>en <span class=\"_ _7\"> </span>su <span class=\"_ _7\"> </span>totalidad <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>fondo <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>comercio. <span class=\"_ _9\"></span>Para <span class=\"_ _7\"> </span>el <span class=\"_ _7\"> </span>c\u00e1lculo <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>valor <span class=\"_ _7\"> </span>razonable menos <span class=\"_ _0\"></span>los c<span class=\"_ _0\"></span>ostes de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>venta, <span class=\"_ _1\"></span>no se <span class=\"_ _1\"></span>ha tenido <span class=\"_ _1\"></span>en cuenta <span class=\"_ _1\"></span>el pago <span class=\"_ _1\"></span>contingente de<span class=\"_ _0\"></span> 5 <span class=\"_ _1\"></span>millones de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euros en <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>comprador <span class=\"_ _2\"></span>transmita <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>activo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>tercero <span class=\"_ _2\"></span>dentro <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>a\u00f1o <span class=\"_ _2\"></span>sigui<span class=\"_ _2\"></span>ente <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>cierre por un importe superior al acordado, ya que no se<span class=\"_ _0\"></span> estima probable su ocurrencia. A 31 de <span class=\"_ _2\"></span>diciembre de 2025, <span class=\"_ _2\"></span>el Grupo mantiene a<span class=\"_ _2\"></span>ctivos mantenidos <span class=\"_ _2\"></span>para la venta cuyo <span class=\"_ _2\"></span>importe asciende <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>176.908 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>y <span class=\"_ _6\"></span>pasivos <span class=\"_ _2\"></span>vinculados <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>activos <span class=\"_ _2\"></span>no <span class=\"_ _6\"></span>corrientes <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>antenidos para la venta por<span class=\"_ _0\"></span> importe de 33.110 miles de euros en re<span class=\"_ _0\"></span>laci\u00f3n a Aspy Global Services, S.A.U. y sociedades dependientes. El detalle de los mismos a<span class=\"_ _0\"></span> 31 de diciembre de 2025 e<span class=\"_ _0\"></span>s el siguiente: 31/12/2025 Act<span class=\"ls0\">ivo no co<span class=\"_ _2\"></span>rriente </span>14<span class=\"ls0\">8.373 </span>Inmovilizado in<span class=\"_ _2\"></span>tangible 126.<span class=\"ls0\">215 </span>Inmovilizado m<span class=\"_ _2\"></span>aterial 10.031 Derechos de <span class=\"_ _2\"></span>uso 9.021 Activos financier<span class=\"_ _2\"></span>os no corrientes<span class=\"_ _2\"></span> 882<span class=\"ls0\"> </span>Activos por im<span class=\"_ _2\"></span>puesto diferido 2.224 Activo corr<span class=\"_ _2\"></span>iente 28.5<span class=\"ls7\">35</span> Deudores co<span class=\"_ _2\"></span>merciales y otras cuentas a co<span class=\"_ _2\"></span>brar 23.5<span class=\"ls7\">19</span> Activos por im<span class=\"_ _2\"></span>p. Corrientes y adm. p\u00fab<span class=\"_ _2\"></span>licas 11<span class=\"ls0\"> </span>Activos financier<span class=\"_ _2\"></span>os corrientes<span class=\"_ _2\"></span> 81<span class=\"ls0\"> </span>Periodificacion<span class=\"_ _2\"></span>es  49<span class=\"ls0\">2 </span>Efectivo y otro<span class=\"_ _2\"></span>s activos l\u00edquidos equiv<span class=\"_ _2\"></span>alentes 4.432 Total activo<span class=\"_ _2\"></span>s no corrientes mantenido<span class=\"_ _2\"></span>s para la venta<span class=\"_ _2\"></span> 17<span class=\"ls0\">6.908 </span>31/12/2025 Pasivo no co<span class=\"_ _2\"></span>rriente (19.839) Provisiones a lar<span class=\"_ _2\"></span>go plazo (880) Obligaciones p<span class=\"_ _2\"></span>or arrendamientos a largo<span class=\"_ _2\"></span> plazo (6.505) Otros pasivos finan<span class=\"_ _2\"></span>cieros no corrientes<span class=\"_ _2\"></span> (6) Pasivos por imp<span class=\"_ _2\"></span>uesto diferido<span class=\"_ _2\"></span> (12.448) Pasivo corrient<span class=\"_ _2\"></span>e (1<span class=\"ls0\">3.271) </span>Deudas finan<span class=\"_ _2\"></span>cieras corrientes (2.454) Obligaciones p<span class=\"_ _2\"></span>or arrendamientos a corto<span class=\"_ _2\"></span> plazo (2.593) Otros pasivos finan<span class=\"_ _2\"></span>cieros corrientes<span class=\"_ _2\"></span> (1.742) Acreedores co<span class=\"_ _2\"></span>merciales y otras cuentas a p<span class=\"_ _2\"></span>agar (4.206) Pasivos por imp<span class=\"_ _2\"></span>uestos corrientes y adm. p\u00fab<span class=\"_ _2\"></span>licas<span class=\"_ _2\"></span> (2.276) Total pasivos <span class=\"_ _2\"></span>directamente<span class=\"_ _2\"></span> relacionados con activos no co<span class=\"_ _2\"></span>rrientes mantenidos para <span class=\"_ _2\"></span>la  venta. (33.110<span class=\"_ _2\"></span>) Tal <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>indica <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>Nota <span class=\"_ _9\"></span>2.e, <span class=\"_ _7\"></span>en <span class=\"_ _9\"></span>base <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _7\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _9\"></span>NIIF <span class=\"_ _9\"></span>5, <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>ha <span class=\"_ _7\"></span>procedido <span class=\"_ _9\"></span>a reexpresar la cuenta de p\u00e9rdidas y ganancias consolidada del ejercicio 2024, para clasificar los ingresos y gastos netos de impuestos proc<span class=\"_ _0\"></span>edentes de la socieda<span class=\"_ _0\"></span>d Aspy Global Services, S.A.U. y sociedades dependientes como operaciones interrumpidas a 31 de dicie<span class=\"_ _0\"></span>mbre de 2024. A <span class=\"_ _7\"> </span>continuaci\u00f3n, <span class=\"_ _7\"> </span>se <span class=\"_ _8\"> </span>detallan <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>ingresos <span class=\"_ _7\"> </span>y <span class=\"_ _8\"> </span>gastos <span class=\"_ _7\"> </span>netos <span class=\"_ _8\"> </span>de <span class=\"_ _7\"> </span>impuestos <span class=\"_ _8\"> </span>procedentes <span class=\"_ _7\"></span>de <span class=\"_ _7\"> </span>dicha<span class=\"_ _2\"></span> unidad <span class=\"_ _8\"> </span>de <span class=\"_ _4\"> </span>negocio, <span class=\"_ _8\"> </span>clasi<span class=\"_ _2\"></span>ficados <span class=\"_ _8\"> </span>como <span class=\"_ _4\"> </span>operaciones <span class=\"_ _8\"> </span>int<span class=\"_ _2\"></span>errumpidas, <span class=\"_ _8\"> </span>siendo <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>siguientes <span class=\"_ _8\"> </span>los<span class=\"_ _2\"></span> importes relativos al <span class=\"_ _1\"></span>31 de diciembre de 2025 y a<span class=\"_ _0\"></span>l 31 de <span class=\"_ _0\"></span>diciembre de 2024, en miles <span class=\"_ _0\"></span>de euros: 31/12/2025 31/12/2024<span class=\"_ _2\"></span> Ingresos de las actividades i<span class=\"_ _2\"></span>nterrumpidas<span class=\"_ _2\"></span> 81.<span class=\"ls0\">227 </span>83.367 Importe neto d<span class=\"_ _2\"></span>e la cifra de negocios<span class=\"_ _2\"></span> 80.287 82.766 Otros ingresos d<span class=\"_ _2\"></span>e explotaci\u00f3n 438<span class=\"ls0\"> </span>124<span class=\"ls0\"> </span>Trabajos realizad<span class=\"_ _2\"></span>os por el Grupo p<span class=\"_ _2\"></span>ara su activo<span class=\"_ _2\"></span> 361<span class=\"ls0\"> </span>456<span class=\"ls0\"> </span>Deterioro y resultad<span class=\"_ _2\"></span>o por enajenaciones d<span class=\"_ _2\"></span>e - 21<span class=\"ls0\"> </span>inmovilizado Deterioro y resultad<span class=\"_ _2\"></span>o por enajenaciones d<span class=\"_ _2\"></span>e instrumentos fin<span class=\"_ _2\"></span>ancieros 10 - Impuesto sob<span class=\"_ _2\"></span>re beneficios 131<span class=\"ls0\"> </span>- Gastos de las act<span class=\"_ _2\"></span>ividades interrumpidas<span class=\"_ _2\"></span> (126.<span class=\"ls6\">112</span>) (82.439<span class=\"_ _2\"></span>) Aprovisionam<span class=\"_ _2\"></span>ientos (3.502) (3.325) Gastos de person<span class=\"_ _2\"></span>al (54.869) (53.709) Otros gastos de ex<span class=\"_ _2\"></span>plotaci\u00f3n (13.425) (13.117) Amortizaci\u00f3n <span class=\"_ _2\"></span>del inmovilizado <span class=\"_ _2\"></span> (7.560) (9.438) Deterioro <span class=\"_ _2\"></span>y resultado por enajenacio<span class=\"_ _2\"></span>nes d<span class=\"_ _2\"></span>e inmovilizado (4<span class=\"ls0\">5.<span class=\"ls7\">30</span>3<span class=\"_ _2\"></span>) </span>- Otros resultados<span class=\"_ _2\"></span> (791) (1.675) Gastos Financieros<span class=\"_ _2\"></span> (662) (908) Deterioro y resultad<span class=\"_ _2\"></span>o por enajenaciones d<span class=\"_ _2\"></span>e instrumentos fin<span class=\"_ _2\"></span>ancieros - (36) Impuesto sob<span class=\"_ _2\"></span>re beneficios - (231) Resultado neto de im<span class=\"_ _2\"></span>puestos de las actividades interrum<span class=\"_ _2\"></span>pidas (44.885<span class=\"_ _2\"></span>) 928<span class=\"ls0\"> </span>Los flujos netos de efectivo atribuibles a las ac<span class=\"_ _0\"></span>tividades de explotaci\u00f3n, de inversi\u00f3n y financiaci\u00f3n de las actividades interrumpidas se prese<span class=\"_ _0\"></span>ntan en esta nota de conformidad con la NIIF 5. El detalle de los flujos de efectivo de las opera<span class=\"_ _0\"></span>ciones discontinuadas a 31 de diciembre de 2025 y a 31 de diciembre de 2024 es el siguiente, en miles de euros: 31/12/2025 31/12/202<span class=\"_ _2\"></span>4 Flujo de efectiv<span class=\"_ _2\"></span>o de actividades de explotaci\u00f3<span class=\"_ _2\"></span>n 10.277 8.508 Flujo de efectiv<span class=\"_ _2\"></span>o de actividades de inversi\u00f3n<span class=\"_ _2\"></span><span class=\"ff2\"> </span>(2.545) (4.828) Flujo de efectiv<span class=\"_ _2\"></span>o de actividades de financiaci\u00f3n<span class=\"_ _2\"></span><span class=\"ff2\"> </span>(4.849) (3.346) Aumento/Disminuci\u00f3n net<span class=\"_ _2\"></span>a del efec<span class=\"_ _2\"></span>tivo 2.883 3<span class=\"ls6\">34</span> Efectivo o equiv<span class=\"_ _2\"></span>alentes al comienzo <span class=\"_ _2\"></span>del ejercicio<span class=\"_ _2\"></span> 1.549 1.215 Efectivo o equiv<span class=\"_ _2\"></span>alentes al final del ejercicio<span class=\"_ _2\"></span> 4.432 1.549",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
    "language": "es",
    "entity": "scheme:959800HHEE9W4TZA8627",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  }
 }
}